Labor productivity on the example of an enterprise. Labor productivity at the enterprise (on the example of CJSC "Grintek"). Factor analysis of labor productivity

Table 2.3 - Analysis of the influence of the main factors on the change in labor productivity

Labor productivity on the example of an enterprise. Labor productivity at the enterprise (on the example of CJSC "Grintek"). Factor analysis of labor productivity

Table 2.3 - Analysis of the influence of the main factors on the change in labor productivity

average hourly output,

The average annual output of one worker,

change in output,

Introduction

1. Methodological aspects of labor productivity analysis

1.1 The economic essence of labor productivity

1.2 Labor productivity. Indicators characterizing labor productivity

1. LABOR PRODUCTIVITY OF EMPLOYEES OF AN INDUSTRIAL ENTERPRISE

2. ANALYSIS OF PRODUCTION ACTIVITIESGRINTEK LLC

3. LABOR PRODUCTIVITY INCREASE PROJECT AT GRINTEK LLC

Analysis of labor productivity on the example of the enterprise LLC "Veta" (abstract, term paper, diploma, control)

Introduction

1. Methodological aspects of labor productivity analysis

1.1 The economic essence of labor productivity

1.2 Labor productivity. Indicators characterizing labor productivity

1. LABOR PRODUCTIVITY OF EMPLOYEES OF AN INDUSTRIAL ENTERPRISE

2. ANALYSIS OF PRODUCTION ACTIVITIESGRINTEK LLC

3. LABOR PRODUCTIVITY INCREASE PROJECT AT GRINTEK LLC

Analysis of labor productivity on the example of the enterprise LLC "Veta" (abstract, term paper, diploma, control)

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1.1. The essence of labor productivity

1.2. Indicators for measuring labor productivity

1.3. Organizational factors for increasing labor productivity and their classification

1.5. Measures to increase labor productivity

2.1. Characteristics of the enterprise LLC "Grintek"

2.2. Organizational structure and management at the enterprise LLC "Grintek"

2.3. Description of the workshop and technological process for the production of paving slabs

2.4. Calculation of the main indicators of production and economic activities of LLC "Grintek"

3.1. Methods for improving the organization of labor

3.2. Reduction of labor intensity due to the introduction of new technologies in production

3.3. Implementation of quality control at Grintek LLC

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Similar Documents

1.1. The essence of labor productivity

1.2. Indicators for measuring labor productivity

1.3. Organizational factors for increasing labor productivity and their classification

1.5. Measures to increase labor productivity

2.1. Characteristics of the enterprise LLC "Grintek"

2.2. Organizational structure and management at the enterprise LLC "Grintek"

2.3. Description of the workshop and technological process for the production of paving slabs

2.4. Calculation of the main indicators of production and economic activities of LLC "Grintek"

3.1. Methods for improving the organization of labor

3.2. Reduction of labor intensity due to the introduction of new technologies in production

3.3. Implementation of quality control at Grintek LLC

Any educational work to order

Any educational work to order

Table 2.1 - Analysis of the main technical and economic indicators

Table 2. 2 - Labor productivity analysis

Table 2. 4 - Analysis of the impact of structural shifts in the product range for average production

Table 2. 7 - The level of use of manual labor in the enterprise

Table 3.1 - Technical characteristics of machines

Tutoring

Table 2.1 - Analysis of the main technical and economic indicators

Indicator

2006

off

2008

Table 2. 2 - Labor productivity analysis

Indicator

2006

off

2008

Average daily output of one worker, thous.

Table 2. 4 - Analysis of the impact of structural shifts in the product range for average production

The scope of services

Share of workers in the total number

Table 2. 7 - The level of use of manual labor in the enterprise

Table 3.1 - Technical characteristics of machines

Tutoring

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1.3 Sources and objectives of labor productivity analysis

2. Analysis of labor productivity in Veta LLC

2.1 Brief description of Veta LLC

2.2 Analysis of the level and dynamics of labor productivity

2.3 Analysis of the impact of structural shifts in the product mix on labor productivity

2.4 Analysis of the ratio of labor productivity and average wages

3.1 Ways to increase productivity by reducing manual labor

3.2 Professional development of workers

Conclusion

Bibliography

Introduction

The efficiency of the use of labor resources at the enterprise is expressed in the change in labor productivity, the resulting indicator of the enterprise, which expresses both the positive aspects of the work and all its shortcomings.

The productivity of living labor is determined by the time spent in a given production, at a given enterprise, and the productivity of social labor is determined by the costs of living and social labor. With scientific and technological progress, the share of social labor costs increases, as the worker is equipped with more and more new means of labor (from the simplest machines to electronic complexes). However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is declining. This is the essence of increasing the productivity of social labor.

An increase in labor productivity at an enterprise is impossible without a rational organization of the analysis of labor productivity indicators and the development of measures based on this analysis aimed at improving labor efficiency.

The relevance of the analysis of labor productivity is determined by the fact that the results of this analysis make it possible to identify reserves for the growth of labor productivity, develop organizational and technical measures for the implementation of these reserves and the direct implementation of these measures.

The purpose of the work is to study the essence of labor productivity, the methodology for analyzing labor productivity in an enterprise.

Work tasks:

Study of the essence of labor productivity and methodology for analyzing labor productivity in enterprises,

Conducting an analysis of labor productivity at the enterprise under study,

Development of measures aimed at increasing labor productivity.

The object of the research work is the manufacturing enterprise of the city of Togliatti LLC Veta, which belongs to the field of small business and is engaged in the provision of services for the repair of premises.

When writing the work, scientific and methodological literature on the economics of the enterprise, analysis and planning of its economic activity was used.

labor productivity analysis enterprise

1 . Methodological aspects of labor productivity analysis

1.1 The economic essence of labor productivity

Labor productivity is the ratio of the amount of products produced in a certain period of time to the amount of resources consumed to create or produce these products in the same period.

Labor productivity, characterizing the efficiency of labor costs in material production, is determined by the quantity of products produced per unit of working time, or labor costs per unit of output. A distinction is made between the productivity of living labor and the productivity of total, social, labor. The productivity of living labor is determined by the costs of working time in a given production, at a given enterprise, and the productivity of social labor is determined by the costs of living and social labor. As scientific and technological progress progresses, the improvement of production, the share of social labor costs increases, as the worker is equipped with more and more new means of labor (from the simplest machines to electronic complexes). However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is declining. This is the essence of increasing the productivity of social labor.

Particular indicators: the labor intensity of products of a certain type in physical terms per man-day or man-hour.

Auxiliary indicators: the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

Product development is the most common and universal indicator of labor productivity. Depending on the units in which the volume of production is measured, the definition of output is distinguished in natural terms, as well as in terms of normalized working hours. Labor productivity is most clearly characterized by the production rate in physical terms. These are such units of measurement as tons, meters, pieces, etc., as a rule, typical for enterprises producing homogeneous products. If an enterprise or workshop produces several types or brands of products, then the output is determined in arbitrary units.

The indicator of output in monetary terms is used to determine labor productivity at enterprises that produce heterogeneous products.

When using standardized working time, output is determined in standard hours, mainly at individual workplaces, in teams, at sites, as well as in workshops when producing heterogeneous and unfinished products that cannot be measured either in kind or in monetary terms.

Performance indicators also differ depending on the unit of measurement of working time. The output can be defined for one man-hour worked (hourly output), one man-day worked (daily output), for one average employee per year, quarter or month (annual, quarterly or monthly output).

The labor intensity of production expresses the cost of working time for the production of a unit of output. Determined per unit of production in physical terms for the entire range of products and services; with a large assortment of products at the enterprise, it is determined by typical products, to which all the rest are given. Unlike all the others, this indicator has a number of advantages: it establishes a direct relationship between the volume of production and labor costs, excludes the impact on the labor productivity indicator of changes in the volume of supplies for cooperation, the organizational structure of production, allows you to closely link the measurement of productivity with the identification of reserves for its growth, compare labor costs for the same products in different departments of the enterprise.

Depending on the composition of the included labor costs, there are:

Technological labor intensity, including all the costs of the main workers, pieceworkers, time workers;

The labor intensity of production maintenance, including the labor costs of auxiliary workers;

Production labor intensity - the labor costs of all workers, both main and auxiliary;

The complexity of production management, including the labor costs of engineers, employees, maintenance personnel, security;

Full labor intensity, which is the labor costs of all categories of industrial and production personnel.

The relationship between labor productivity coefficients, output volume and labor costs is used when checking the reliability of statistical data and in international comparisons of labor productivity equations in different countries, since the basis of such comparisons is the ratio of production volumes and the number of workers in the production of compared countries.

The issues of improving the methodology for measuring labor productivity are constantly in the focus of statistical science and practice. Recently, the improvement of the fundamentals of studying labor productivity has undergone significant changes due to the fact that the issues of increasing labor productivity were considered from the point of view of taking into account the most important factors that affect the growth of labor productivity: material, intellectual, physical, organizational, managerial, etc.

1. 2 Pproductivityblabor. Indicators,characterizing labor productivity

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.

General indicators: average annual, average daily and average hourly output per worker, average annual output per worker in value terms.

Particular indicators: the labor intensity of products of a certain type in physical terms for 1 man-day or man-hour.

Auxiliary indicators: the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is the average annual production of products by one worker (HW):

GV \u003d TP / H, (1.1)

where TP is the volume of marketable products in value terms;

H - the number of employees.

Factors affecting annual output presented in Figure 1.1.

Hence, the factor model for the indicator of average annual output will have the following form:

GV \u003d UD * D * t * SV (1.2)

Rice. 1.1. The relationship of factors that determine the average annual output of an employee of an enterprise

The calculation of the influence of these factors can be carried out using chain substitution, absolute differences, relative differences or the integral method.

Labor intensity - the cost of working time per unit or the entire volume of manufactured products:

TEi = FRVi / VVPi(1.3)

where PDF i is the fund of working time for the manufacture of the i-th type of product,

VVP i - the number of products of the same name in physical terms.

This indicator is the inverse of the average hourly output.

Reducing the labor intensity of products is the most important factor in increasing labor productivity. The growth of labor productivity occurs primarily due to a decrease in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the introduction of scientific and technical progress measures, mechanization and automation of production and labor, as well as an increase in cooperative deliveries, revision of production standards, etc.

In order to exclude distortion of the level of labor productivity due to changes in the volume of output of services and products due to an increase or decrease in selling prices for services and products, the actual sales volume of the reporting period is measured in prices adopted in the plan for the reporting year.

A more accurate characterization of the level of labor productivity is given by the indicator of average output, calculated by the volume of net production (without taking into account the cost of material assets consumed in the performance of services and products).

The average output of workers in this case does not depend on the cost of materials, semi-finished products, assemblies and parts consumed in the production of services and products, and shifts in the structure of services associated with a change in the ratio of products and works with different levels of material consumption in the total volume of services and products .

It can increase due to the use of expensive materials, semi-finished products and parts, increasing the output of material-intensive products and works, and increasing the share of purchased semi-finished products in the total amount of material costs. The calculation of the average output of one worker on the basis of net output is necessary, first of all, at enterprises producing material-intensive products.

For a more objective assessment of the level of labor productivity, to ensure its comparability for individual enterprises and in dynamics over a number of years, natural and labor methods of measuring it are used. The use of the natural method is possible only at enterprises producing homogeneous types of products and services.

Time standards are labor productivity meters, they are used if it is possible to determine the change in the level of labor productivity by comparing the actual time spent on manufacturing a unit of volume of products or services with the normative one or by dividing the volume of output of products or services, expressed in standard hours, by the actually worked time.

Due to the fact that the norms cover the labor of only piece workers, and the labor costs of managerial and maintenance personnel are not taken into account, labor meters do not allow assessing the level of labor productivity for the enterprise as a whole, therefore they are used when analyzing the level of labor productivity of individual workers. , in brigades, workshops and workshops.

For a deeper analysis of labor productivity, the maximum identification of the possibilities for its growth, various methods of measuring labor productivity (cost, natural) in their interconnection are used.

1. 3 Sources and tasks of labor productivity analysis

The sources of analysis of labor productivity are data from analytical and synthetic accounting, primary accounting documentation for labor (payroll statements, cost estimates, etc.), operational and regulatory information (production rates, output calculations, etc.).

The tasks of labor productivity analysis are:

calculation and analysis of the main indicators characterizing labor productivity;

analysis of factors affecting labor productivity;

identification of reserves for increasing labor productivity and development of organizational and technical measures aimed at increasing labor productivity.

In the process of analysis, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will identify best practices and develop measures for its implementation in the analyzed enterprise.

In the process of subsequent analysis, indicators of specific labor intensity by type of product are studied. A change in the average level of specific labor intensity can occur due to a change in its level for individual types of products (TE i) and the structure of production (LE i). With an increase in the specific weight of more labor-intensive products, its average level increases and vice versa:

TE = ? (TEi * UDi)(1.4)

The influence of these factors on the average level of labor intensity can be determined by the method of chain substitution through the weighted average values according to the formula:

TEpl = ? (Vpli * TE pli); (1.5)

TE usm= ? (V fi * TE pli) / ? Vfi;(1.6)

TEF = ? (V fi * TE fi) / ? Vphi (1.7)

The change in the level of labor intensity is not always estimated unambiguously. Labor intensity can increase with a significant proportion of newly developed products or an improvement in their quality. In order to improve the quality, reliability and competitiveness of products, additional costs of funds and labor are required. However, the gain from the increase in sales volume, higher prices, as a rule, covers the loss from the increase in the labor intensity of products. Therefore, the relationship between the complexity of products and their quality, cost, sales and profits should be the focus of analysts.

In conclusion, the analysis determines the reserves for reducing the specific labor intensity of products for individual products and for the enterprise as a whole:

Ete \u003d TEV - Tef \u003d Tf - Tn + Td / VPf + VPn - Tf / VPf, (1.8)

where T f - the actual cost of working time for the production of products, T n - the cost of working time associated with a decrease in labor intensity, T d - additional costs of working time associated with the implementation of measures to reduce labor intensity;

VP f - the actual volume of gross output;

VP n - the volume of gross output obtained in connection with a decrease in labor intensity.

In the course of assessing the implementation of the plan for labor productivity, the implementation of the plan for the average output of one employee is studied in detail, its change is established under the influence of the following factors: the share of workers in the number of personnel engaged in the production of services and products dp, and the average output of one worker Вр. In this case, the relationship between the average output of one worker Bp and one worker B is expressed by the formula:

B \u003d dp * Bp (1.9)

In turn, the average output of one worker depends on the average number of days worked by one worker for the analyzed period D, the average length of the working day in hours Tcm and the average hourly output Vrch. The dependence of the average output of a worker on these factors is expressed by the formula:

Vr \u003d D * Tcm * Vrh (1.10)

At the same time, the number of days worked by one worker is determined by dividing the total number of man-days worked by the worker Td by the number of workers:

D \u003d Td: Chr (1.11)

The average working day is found as a quotient of the total number of man-days worked:

Tcm \u003d Tch: Td (1.12)

The average hourly output is calculated by dividing the volume of output of products and services by the number of man-hours worked by workers:

Trf = V: Tch (1.13)

Therefore, the average output per worker depends on the following main factors:

the share of workers in the number of personnel. Its increase is achieved by the introduction of progressive enterprise management structures, the elimination of staff excesses,

the average number of days worked by one worker for the analyzed period. Its change in comparison with the plan is characterized by the use of a whole-day fund of working time and occurs due to absenteeism, all-day downtime, an increase or decrease in loss of working time due to illness and other reasons,

average hourly output, which reflects the efficiency of the use of human labor per unit of time. Its level depends on the productivity of equipment, qualifications of workers, forms of labor organization and other organizational and technical factors.

2 . Analysis of labor productivity in Veta LLC

2.1 Brief descriptionenterprisesOOO"Veta"

LLC "Veta" is engaged in 2008. repair and construction work.

The production structure of Veta LLC is shown in Figure 2.1.

Figure 2.1 - Production structure of Veta LLC

The organizational structure of the enterprise is shown in Figure 2.2.

Figure 2.2 - Organizational management structure of Veta LLC

The main technical and economic indicators are presented in Table 2.1.

Indicator	2006			Abs. off 2008 from 2007	Relative off 2008 from 2007
		off 2008	off 2008 from 2006


Number of personnel, pers.
Number of workers
The payroll fund for all employees at the enterprise
Workers Wage Fund

other expenses
Revenue from sales
Return on sales %.

Thus, as can be seen from Table 2.1, the profit from sales of services decreases every year, in 2008. compared to 2007 for 2658 thousand rub., and since 2007. for 1066 thousand rub., this is due to a decrease in demand for repair and construction work, with the consequences of the global financial crisis that began in 2008, and an increase in wages for employees of the enterprise. Return on sales in 2008 compared to 2007 decreases only by 0.67%, and compared with 2006. decreases by 8.09%.

Imagine in comparison the share of costs in total sales in the diagram (Fig. 2.3)

Figure 2..3 - Comparison of costs in the total volume of sales

2. 2 Analysis of the level and dynamics of labor productivity

The data for the analysis of labor productivity at Veta LLC are presented in Table 2.2.

Indicator	2006			Abs. off 2008 from 2007	Relative off 2008 from 2007
		off 2008	off 2008 from 2006

The volume of sales of products and services, thousand rubles.
Number of personnel, pers.
Number of workers
The total number of man-days worked by workers per year, thousand
The total number of man-hours worked by workers per year, thous.
Average annual output of one employee, thousand rubles
Average annual output of one worker, thousand rubles
Share of workers in the number of employees, %
Average number of days worked per worker per year
Average working day, h
Average daily output of one worker, thous.
Average hourly output, thousand rubles

As follows from the data in Table. 2.2, labor productivity in 2008 decreased in relation to the previous year by 8.4%; and compared with 2006, labor productivity also decreased by 8.4%. The decrease in labor productivity is due to the decrease in average hourly output in relation to 2006-2007. by 8.3%. This was caused by the unstable financial situation in Russia in 2008. and a decrease in demand for repair and construction work. In the structure of personnel in 2008, on the contrary, progressive changes took place, the share of workers in the total number of personnel compared to 2007 increased by 0.1%, and compared with 2006. increased by 0.9%. In 2008, the number of man-days worked by one worker turned out to be equal to the value for 2006-2007. - 230, the average working day in 2008 also corresponds to 2006-2007. - 8 ocloc'k. Thus, the analyzed enterprise failed to use its opportunities to increase labor productivity due to the global financial crisis that began in 2008. and spread to the countries of Europe, including Russia. Imagine the annual labor productivity in Figure 2.4.

Figure 2.4 - Labor productivity of workers for 2006-2008.

The decrease in labor productivity in 2008 compared to the previous year is also associated with a decrease in the average hourly output per worker; this decrease compared to the previous year occurred by 8.3%. At the same time, in 2008 in comparison with 2006 the company has positive changes in the structure of personnel - the share of workers in the total number of employees of the enterprise increased by 0.9%. The average number of days worked by one worker in 2008 did not change compared to the previous year.

Decline in average hourly output in 2008 by 0.032 thousand rubles. entailed a decrease in the average annual output by 61 thousand rubles. (0.032* 8* 230), compared to 2006-2007.

The nature of the influence of the main factors on the change in labor productivity can also be judged by the ratio of the growth rates of the volume of services and products, the number of employees and workers, the number of man-days and man-hours. Growth in the number of workers in 2008 to 2006 (112%) exceeds the increase in the number of personnel (110.9%), which is possible only with an increase in the share of workers in the total number of employees. An increase in the number of workers by 12%, while the number of man-days worked by them also increased by 12%, indicates that the average number of days worked by one worker per year has not changed, therefore, the intra-shift working time fund was used in 2008 Also, as in the previous year, there was no increase in the loss of working time and a reduction in the length of the working day in 2008.

The nature of the change in the average hourly output can be judged by the ratio between the growth rates of the volume of services and products and the number of man-hours. Growth in the output of products and services in 2008 compared to 2006 corresponds to 2.6%, the number of man-hours worked, respectively, by 12%, compared with 2007, sales decreased by 2650 thousand rubles, or 7%, although the total number of man-hours increased by 1.8% These The figures indicate a decrease in average hourly output in 2008 compared to previous years.

To determine the change in the average output of one employee under the influence of the main factors, the method of chain substitutions was used (Table 2.3).

substitution number	Share of workers, %	Number of working days per worker per year	Working hours, h	average hourly output,	The average annual output of one worker,	change in output,





The result of the influence of factors: 59.8 - 54 = - 5.8

From the data in Table 2.3 it can be seen that an increase in the share of workers in the total number of personnel ensured an increase in average output by 59.8 thousand rubles, and a decrease in the average hourly output per worker led to a decrease in average annual output by 54 thousand rubles. Thus, as a result of the influence of these two factors acting in different directions, the average annual output in the reporting year turned out to be lower than planned by 5.8 thousand rubles. (+ 59.8 - 54). If the enterprise had not allowed a decrease in the average hourly output of one worker, then the actual average annual output would have increased by 59.8 thousand rubles. compared to 2007

2. 3 Analysis of the impact of structural shifts in the product rangeon thelabor productivity

The level and dynamics of labor productivity are significantly affected by structural shifts associated with a change in the ratio of services and products with different levels of their labor intensity in the total output of services and products.

In addition, the complexity of various types of services and products is also different. An increase in the share of products and works that have labor intensity above the average level for the enterprise is accompanied by a decrease in the output of one employee and worker, regardless of the real change in labor productivity. In the case of an increase in the share of less labor-intensive types of services and products, output increases, which also does not correspond to a true change in labor productivity.

To eliminate the impact on the level of labor productivity of structural shifts associated with a change in the share of certain types of services with different labor intensity of their implementation, the dependence of the average output on two factors is determined:

Developments for certain types of products and services,

Shares of individual types of products and services in total labor costs.

The size of the influence of each of the factors is determined by constructing an index of fixed composition and an index of structural changes.

To analyze the impact of structural shifts on the average output of one worker, current accounting data are used.

Analysis of the impact of structural shifts on the average output is presented in Table 2.4.

Type of service			Deviation from 2007 by average output, %
	The scope of services	Number of workers	Share of workers in the total number, %	Average output, thousand rubles	Scope of services	Number of workers	Share of workers in the total number	Average output, thousand rubles
carpenter services
Plastering services
Painter's services
Bricklayer services

From the data in Table 2.4 it follows that there has been a decrease in labor productivity for the enterprise as a whole for certain types of services. Let us present the decrease in labor productivity in the form of Figure 2.5.

Figure 2.5-Decrease in labor productivity in 2007-2008

Calculate the fixed composition index:

Index of structural shifts:

Thus, the fixed composition index shows that the decrease in labor productivity in the whole enterprise was due to a decrease in the average annual output for certain types of services by 8% (100 - 92). Structural shifts, on the contrary, had a positive effect on labor productivity in the reporting period; as a result of these shifts, labor productivity decreased by only 1%. This growth is associated with an increase in the share of workers engaged in the provision of services with a high average output (services of masons) and a decrease in the proportion of workers performing services with a low average output (plasterer services).

In addition, the above data show that a decrease in labor productivity by 61 thousand rubles. (667 - 728) in the reporting period was influenced by a decrease in labor productivity for certain types of services by 253 thousand rubles (920 - 667), and due to changes in the structure of services, labor productivity, on the contrary, increased by 6.79 thousand rubles. rub. (728 - 721.21).

Thus, due to the influence of these two factors acting in different directions, labor productivity in the reporting period as a whole for the enterprise decreased by 256.21 thousand rubles (-253 + 6.79).

2.4 Analysis of the ratio of labor productivity and average wages

Data for the analysis of the ratio of labor productivity and average wages is presented in table 2.5.

Table 2.5 - Analysis of the ratio of labor productivity and average wages

From the data in Table 2.5 it can be seen that the growth rate of average wages outpaces the growth rate of labor productivity. The ratio of labor productivity and average wages is 1.18 in general for employees of the enterprise and 1.27 - for workers (according to 2008 data). Thus, the enterprise does not fulfill the requirement of expanded production: the growth rate of labor productivity must outstrip the growth rate of wages. Let's represent this ratio in figure 2.6.

Figure 2.6 - Growth rate of output and wages

The decrease in the labor intensity of the production of services and products at the Veta enterprise is carried out in accordance with the plan for the economic and social development of the enterprise, which provides for measures to introduce new equipment and technological processes, mechanize manual labor, improve the organization of work and management, and other measures that reduce costs time for the production of services and products, reducing the number of personnel.

We will analyze the implementation of the action plan to reduce the labor intensity of production for certain types of work and present it in Table. 2.6.

Table 2.6 - Analysis of the implementation of the plan to reduce the labor intensity of production

From the data in Table 2.6 it can be seen that there was no decrease in labor intensity. According to 2008 data. labor intensity amounted to 3513 thousand standard hours, instead of 3505 thousand standard hours. according to 2007 data.

The growth of labor productivity (in%) as a result of a decrease in the labor intensity of the production of services and products is calculated by the formula:

where P is the growth of labor productivity,%,

t - reduction of labor intensity of production,%.

In the study, labor productivity decreased by 0.2% (100 * 0.2 / (100 + 0.2)), as a result of an increase in the labor intensity of production.

Table 2.7 presents data on the share of workers engaged in manual labor in the enterprise.

At the analyzed enterprise, out of 56 workers at the end of 2008, 35 people, or 62.5% (35:56 * 100), are engaged in manual labor, which is 4.8 percentage points less than the same indicator compared to 2006. During 2008, 2 manual workers were released.

Thus, it can be concluded that labor intensity can be reduced by replacing equipment. Let's represent this problem in the form of a tree of goals (table 2.8)

Table 2.8 - Tree of goals for reducing labor intensity

3.1 Ways to improve performanceby reducing manual labor

High labor productivity is one of the determining factors of competitiveness, and, consequently, the success and prosperity of the enterprise.

Labor productivity, along with such important functions of the enterprise as marketing and innovation, determines the result of its activities - making a profit. In this regard, the most widespread in world practice are systems for managing the effectiveness of production and economic activities based on planning, measuring, evaluating, monitoring and improving labor productivity. Programs to improve labor productivity are diverse: some of them focus on the technical aspects of the production process; others - on the social levers of the process of making managerial decisions (measures to enrich labor); at the third enterprises, the emphasis is on material incentives. A common element in all these programs is the procedure for measuring labor productivity - the level, dynamics, relationship with financial indicators - as a necessary condition for monitoring the implementation of targeted management actions.

The main directions for solving the problem of increasing labor productivity are:

Intensification of production;

Technical re-equipment of the enterprise;

Introduction of more advanced technology;

Fundamental improvement in product quality;

Improving the organization of production and labor;

Improving the culture of production and strengthening the role of the "human factor".

All these factors are unequal both in terms of the results of labor productivity growth and in terms of the costs associated with their implementation. A multiple increase in labor productivity can be obtained through a more complete use of the results of scientific and technological progress, but its implementation requires, as a rule, large investments, the implementation of which is not always within the power of the enterprise.

Reducing the labor intensity of sawn timber products can be achieved by changing the universal joinery machines KD 118 (two units) currently used in the carpentry shop of the enterprise to universal machines KD 250. Universal machines KD 118 are general purpose machines that perform a large number of woodworking operations. The KD 250 machine performs the same range of operations, but unlike the KD 118 machine, it is high-speed. Table 3.1 shows the technical characteristics of existing and projected machines.

The high speed of processing products on the KD 250 machine is achieved due to the high rotational speed of the electric motor shaft - the value of the indicator exceeds the value of the similar one in the KD 118 machine by 2 times, and the speed of the main shaft - the value of the indicator exceeds the value of the similar one in the KD 118 machine by 57% (( 5500-3500):3500 *100%). The high-speed processing mode on the KD 250 machine allows you to reduce the time for manufacturing products.

T total \u003d N year * (t pcs 1 - tpcs 2) (3.1)

where N is the annual volume of output in physical terms,

t pcs. 1, tpcs 2 - the average rate of time for the manufacture of a unit of production, (hour).

According to LLC Veta, the average time for the manufacture of lumber products (frames, door blocks) using a KD 118 machine, determined by the labor intensity of the product, is 13.4 hours. Table 3.2 shows the calculation of the time for the manufacture of a window block with existing and designed equipment. The data for the calculation were obtained from the results of photographs of the manufacturing process of the window block.

Table 3.2 - Time spent on manufacturing a window block (operating and projected)

Equipment brand	Time spent, hour

Calculation of the effectiveness of the implementation of the event:

Reducing the complexity of the operation:

a \u003d 100 * (1 - 11.8 / 13.4) \u003d 11.9%

The increase in labor productivity based on the reduction of labor intensity:

PT \u003d 100 * 11.9 / (100-11.9) \u003d 13.5%

Due to the use of the proposed equipment, the labor intensity of manufacturing will decrease by 13.5% and amount to 11.8 hours.

The increase in labor productivity in the whole enterprise, based on the fact that the number of employees of the carpenter team using the equipment in question is 3 people, and the number of employees as a whole is 61 people:

PT \u003d 13.5 * (5/ 61) \u003d 1.11%

Ech \u003d (Chish * Fri) / (100 + Fri) (3.2)

Ech \u003d (61 * 1.11) / (100 + 1.11) \u003d 0.67 (people)

Wage savings will be: Ezp = 164 * 0.67 = 109.88 (thousand rubles) Savings on the unified social tax:

Es \u003d 109.88 * 26.3: 100 \u003d 28.9 (thousand rubles)

Conventional annual savings: Eg = 109.88 + 28.9 = 138.78 (thousand rubles)

Annual economic effect, based on the fact that the cost of purchasing one piece of equipment is 39,000 rubles:

Where: En - normative payback ratio (En \u003d 0.33).

The service life of the upgraded equipment KD 118 is 4.5 years with 8 years of standard, i.e. the machine can be sold at a residual value of 5.68 thousand rubles. Thus, the value of the annual economic effect can be adjusted:

E \u003d 125.91 + 5.68 \u003d 131.59 (thousand rubles).

Payback period: Current = W: E; Current = 39: 131.59 = 0.3 (years)

3.2 Professional development of workers

It is known that labor efficiency is largely determined by qualifications. At the moment, the actual average category of work at the enterprise corresponds to 4.1. The average category of workers is 3.9.

Table 3.3 - Correspondence of the categories of workers with the categories of work performed

Let us calculate the indicators of the economic effect from the introduction of measures to improve the skills of workers.

The actual level of use of skills of workers before the implementation of the measure:

K 1 \u003d Rf: Rf (3.3)

where Ррф is the actual average category of work,

Rf - the average category of workers

K1 \u003d 3.9: 4.1 \u003d 0.96

The number of workers who need to improve their skills by one category:

H \u003d (Рр f - Рр) * Chis.work. (3.4)

H \u003d (4.1 - 3.9) * 56 \u003d 11 (people)

Increasing the level of performance of production standards by workers:

Rnv \u003d (Nvp - Nvf): Hvf * 100%, (3.5)

where Nvp is the projected percentage of compliance with the standards (100%),

Nvf - the average percentage of the implementation of production standards actual (96%)

Rnv \u003d (100 - 96): 96 * 100 \u003d 4.2%

The increase in labor productivity in the whole enterprise:

PT \u003d 4.2 * (56/ 61) \u003d 3.85%

The relative savings in headcount for the enterprise as a whole is equal to:

Ech \u003d (Chish * Fri) / (100 + Fri)

Ech \u003d (61 * 3.85) / (100 + 3.85) \u003d 2.3 (people)

The wage savings will be:

Ezp \u003d 164 * 2.3 \u003d 377.2 (thousand rubles)

Savings on the unified social tax:

Es \u003d 377.2 * 26.3: 100 \u003d 99.2 (thousand rubles)

Relative annual savings, based on the fact that the cost of training one worker per year is 24.8 thousand rubles, the training period is one year. Annual training costs for 10 workers (24.8 * 10 = 248 (thousand rubles))

Eg \u003d 377.2 + 99.2 - 248 \u003d 228.4 (thousand rubles)

Table 3.1 - Summary table of indicators of economic efficiency of the designed activities

Thus, with the introduction of the proposed measures, labor productivity will increase by 4.59%, while the conditional release of the number of employees will be 2.69 people, and the annual economic effect will be 359.99 thousand rubles.

Zconclusion

Labor productivity is the ratio of the amount of products produced in a certain period of time to the amount of resources consumed to create or produce these products in the same period.

The most universal indicator of labor productivity is the average output of one employee, which is calculated by dividing the volume of sales of services and products at selling prices by the average number of personnel engaged in the production of services and products. A more accurate characterization of the level of labor productivity is given by the indicator of average output, calculated by the volume of net production (without taking into account the cost of material assets consumed in the performance of services and products).

In the course of the analysis of labor productivity, the indicators of the average output of one employee are studied in detail, its change is established under the influence of the following factors: the share of workers in the number of personnel; the average number of days worked by one worker for the analyzed period; the average length of the working day, which characterizes the completeness of the use of the intra-shift working time fund; average hourly output, which reflects the efficiency of the use of human labor per unit of time.

The main directions for increasing labor productivity are: intensification of production, technical re-equipment of the enterprise, the introduction of more advanced technology, a radical increase in product quality, an improvement in the organization of production and labor, as well as an increase in production culture and strengthening the role of the "human factor".

In the practical part of the work, an analysis of labor productivity and the implementation of the plan for this indicator at the Veta LLC enterprise was carried out, based on the analysis, measures aimed at increasing labor productivity were developed.

The paper reveals that one of the main factors in the growth of labor productivity is a decrease in the labor intensity of the production of services and products. This can be achieved through the use of new, more productive technology. In this regard, the work carried out the calculation of the efficiency of replacing machines with more productive ones.

The efficiency of the use of personnel increases with the growth of the qualifications of employees. The paper proposes the training of workers whose qualifications do not correspond to the category of work performed.

With the introduction of the proposed measures, labor productivity will increase by 4.59%, while the conditional release of the number of employees will be 2.69 people, and the annual economic effect will be 359.99 thousand rubles.

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Hosted on Allbest.ru

The extent and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the extent to which the enterprise is provided with labor resources and how effectively they are used.

The rational use of industrial and production personnel is an indispensable condition that ensures the continuity of the production process and the successful implementation of production plans.

Industrial production personnel (PPP) - personnel of the main activity - include persons engaged in labor operations related to the main activity of the enterprise (manufacturing of industrial products and performing industrial work, organizing production and enterprise management, etc.). PPP workers are divided into workers and employees.

Workers include persons engaged in direct impact on the objects of labor, their movement and movement of products, care for the means of labor and control over their work, performance of product quality control operations and other types of maintenance of the production process. This explains the fact that they include junior service personnel - MOPs (workers not directly related to the production process) - cleaners of non-production premises, couriers, cloakroom attendants, drivers of cars and security workers.

As part of the employees, managers, specialists and other employees (clerical, accounting, etc. personnel) are singled out.

Labor productivity (PT) is the most important indicator of production efficiency.

PT is productivity, labor efficiency in the production process.

Living labor is involved in the production of any product, i.e. labor expended by workers directly in the very process of producing a product and past labor, expended, as a rule, by other workers at previous stages of production and embodied in tools, buildings, structures, raw materials, fuel, materials, energy.

Accordingly, when characterizing the PT, the concept of the productivity of individual and social labor is used.

The productivity of individual labor is the effectiveness of the living labor of both an individual worker and a team of workers.

The productivity of social labor is the effectiveness, efficiency of living and materialized labor, reflecting the total (cumulative) labor costs in the sphere of material production. The indicator of the productivity of social labor is calculated as the ratio of the size of the national income to the number of people employed in the branches of material production.

The productivity of social labor is planned and taken into account in the national economy as a whole. For individual associations, enterprises, structural divisions, individual employees, the output and labor intensity are calculated - an indicator of individual PT, reflecting the costs of only living labor.

Output is an indicator of the quantity of products, services, the amount of work produced per unit of working time by a worker or a team of workers:

where: B is the volume of production in kind, value terms or standard hours;

Pv - output per worker;

T is the cost of working time for the production of products;

Labor intensity - an indicator of individual PT, characterizing the cost of working time for the production of a unit of output:

where: Fri is the labor intensity of a unit of production volume in units of time;

Production is considered a direct indicator of PT, and labor intensity is the reverse.

The level of labor productivity is determined by the ratio of the volume of products produced (works, services performed) to labor costs or the ratio of labor costs to the volume of products (works, services). There are three methods for measuring labor productivity: natural, cost, labor.

The natural method is reduced to determining the output of a specific type of product (work, service) per one average employee or per unit of time. Natural method - the volume of production is expressed in physical units - pieces, kilograms, meters, etc.

This method of measuring the volume of output seems to be the most accurate, but it has a very limited scope, since a rare enterprise produces homogeneous products. Take, for example, oil. It is distinguished by different content of hydrocarbon fractions, paraffin, sulfur, water. Therefore, a ton of oil extracted from one well is not equal in quality to a ton of oil extracted from another well. Chocolates can also be of different varieties, and if a confectionery factory also produces caramel and cookies, then such products cannot be summarized in weight. It is generally impossible to express the products of a machine-building or woodworking enterprise that produces a large assortment of goods in terms of a natural indicator. Therefore, a natural measure of production volume is not applicable to most enterprises. This is its essential shortcoming.

A conditionally natural method of measuring the volume of production is also used, based on bringing different products to one meter.

The cost method involves determining the output of products (works, services) in terms of value or net output (value added) per one average employee or per unit of time. The cost method is the most universal, it allows you to compare the level and dynamics of labor productivity in an enterprise, industry, region, country.

The value of gross output also includes the difference in the value of work in progress at the beginning and at the end of the period. This will enable enterprises to increase the cost of gross output, and with it the indicator of labor productivity by increasing the volume of work in progress.

The indicator of the cost of marketable output is free from the influence of volumes of work in progress, but retains other shortcomings inherent in the indicator of gross output. In the clothing, printing and some other industries, the indicator of the standard cost of processing (NCO) was used to characterize production volumes, which included the standard cost of living labor costs: the wages of the main production workers with social insurance contributions, shop and general factory expenses calculated according to the standards.

The advantage of the NSO indicator is that it is basically free from the influence of past labor costs - the cost of raw materials, materials, purchased products (with the exception of some of these costs included in general workshop and general factory expenses). The disadvantages of the NSO indicator are that it does not characterize the entire newly created value and does not take into account the actual cost of processing, but only its normative value. The economic content of this indicator is vague, so the appropriateness of its use is questionable.

Theoretically, the most complete picture of the contribution of the enterprise and the creation of products is given by the indicator of the cost of net production - the newly created value, since its value is not affected by the cost of raw materials, materials, purchased semi-finished products and components, it is free from the cost of depreciation from deductions.

Net output (wages with accruals plus profit) accurately characterizes the newly created value if it (product) is sold at market prices. But in our reality, monopoly prices have a great influence, which distort the real contribution of the enterprise to the creation of new value, and the establishment of the value of net production becomes problematic.

The indicator of conditionally net production includes, in addition to wages with accruals and profits, the amount of depreciation of fixed assets, i.e. part of past work. It is used in industries with a high level of technical equipment. The practice of using this measure of production volume with a significant difference in the profitability of various products and large differences in the share of profit in the wholesale price of enterprises did not give reliable results for comparability of the real contribution of the enterprise to output and its reflection in the form of the corresponding amount of profit.

The essence of the labor method is to determine the amount of labor costs (expressed by the number of employees or hours worked in man-days or man-hours) per accepted unit of production.

It is suitable for assessing the level of labor productivity in certain areas of production, in workshops, but requires strict justification of the standards used. With different tensions of the norms, this method gives significant distortions, so its use is not widespread.

Labor costs (T) are most accurately reflected in the number of man-hours worked. But their calculation is very laborious. Man-days are less accurate than man-hours because they do not account for intra-shift downtime.

The average headcount compared to man-days does not take into account all-day downtime, but, nevertheless, it is the average headcount indicator that is used in calculating annual labor productivity, as this ensures comparability of indicators of various enterprises, industries and the country as a whole. Indicators of hourly and daily output are used in the in-house analysis of the economic activity of the enterprise. So, to determine the output, the corresponding indicators of the volume of production and labor costs are selected, and the first are divided by the second.

Based on the analysis of the advantages and disadvantages of indicators of production volume and labor costs, it should be noted that any of the possible combinations has a certain economic meaning, and their choice should be determined by the specific tasks of measuring the level of labor productivity. The most universal way to determine the output at the enterprise will be the calculation of the value of the net production of the enterprise for the year per one average employee of this enterprise for the year.

An increase in labor productivity as a result of a complex interaction of technical, organizational and social factors in the most generalized form characterizes the efficiency of production. As a result of the recent cardinal changes in the country's economy, almost the entire system of labor productivity growth factors is undergoing changes, which manifests itself not only in a quantitative change in the material elements of the productive forces, but also causes a qualitative dismemberment and quantitative proportionality of social production processes, that is, creates a certain organization. social labor. When studying the impact of scientific and technological progress on the growth of labor productivity, it is important to state that the high potential of modern scientific and technical developments cannot be realized automatically, outside the system of organizational and economic relations corresponding to its level of development. In fact, organizational factors are of a dual nature. On the one hand, they are a kind of production relations and are manifested in certain specific forms of organization of production, labor and management, on the other hand, they represent a necessary attribute of the use of means of production.

The classification of organizational factors of labor productivity growth can be represented by a hierarchical structural diagram (Scheme 1).

Scheme 1. Classification of labor productivity growth factors

The developed classification of organizational factors of labor productivity growth is an open system, i.e. implies the possibility of supplementing, changing the quantitative composition and qualitative content of the above factors. Such a need will be constantly conditioned by qualitative changes in the means of labor, for example, when creating fully automated factories, fundamentally new technologies and introducing other scientific achievements, etc.

Now we will draw up a diagram of the relationship of factors that determine the average annual output of an employee of an enterprise. It is shown in diagram 2.

Scheme. 2. The relationship of factors that determine the average annual output of an employee of an enterprise

The urgency of the issues of activation of organizational factors for the growth of labor productivity increases sharply in the period of predominantly economic methods of management, with full cost accounting and independence of enterprises and their structural divisions. In fact, cost accounting is a certain set of production relations that connect society and enterprise. Collectives of workers into a single whole based on the maximum combination of their interests. In this sense, self-supporting relations, their improvement and development at the level of the main production link are implemented to a large extent through the development and improvement of methods for organizing production, labor and management.

In this course project, we develop methods to improve production productivity.

One of the main activities applicable to the analyzed enterprise can be considered:

All these measures should lead to an increase in labor productivity and to an increase in the competitiveness of the enterprise.

In addition to these measures, there are other ways to increase labor productivity:

Improving the organization of payment and incentives for the work of employees of the enterprise.
Improving production management.
Regulation of production and many others.

LLC "Grintek" was founded in 2000. The product range includes over 300 decorative products made of concrete and expanded clay. The production of dozens of new brands of products is mastered annually, which are used throughout Russia in agriculture and in the home of every person.

A wide range of materials is used for the production of products: concrete, expanded clay, foam concrete, polyethylene, plastic, wood, metal, threads made of synthetic materials, etc.

Primary production:

Concrete wall, foundation and partition stones - according to GOST 6133-2000,

Socle and facade slabs - according to GOST, etc.

Concrete wall, foundation and partition stones are used in accordance with building codes and regulations for the installation of load-bearing and enclosing structures of residential, public, industrial and agricultural buildings, mainly in low-rise construction. Wall and foundation stones are made in the form of rectangular parallelepipeds 390×190×188 mm in size. However, products of other sizes are allowed. In terms of compressive strength, wall stones are divided into grades from 25 to 200. The average density of wall stones should not exceed 1650 kg / m3.

Socle or facade slabs are usually obtained by splitting wall stones or paving slabs. At the same time, the chipped texture of the surface of the products imitates natural stone.

When developing and manufacturing products, LLC "Grintek" is strictly guided by the State standards and industry norms of the Russian Federation, as well as international standards and norms. Compliance of products with these standards is carefully checked during production, as well as at test stations and laboratories. There are certificates of conformity and fire safety for all products subject to mandatory certification.

Increasing competition in the market urgently requires increased attention to quality issues. One of the means contributing to the solution of these problems is the quality system implemented at the enterprise, which is certified in accordance with the international standard ISO 9002, which, combined with experienced personnel, allows the team to guarantee the high quality of manufactured products, satisfy the needs of the most demanding customers, as in Russia as well as in neighboring countries.

Today, the company is increasing its output, works efficiently and smoothly, has no debts, and pays all taxes in a timely manner.

Following the market trends, LLC "Grintek" increases production capacity and develops promising areas.

The structure of the enterprise LLC "Grintek" is as follows: (Fig. 1)

The head of the enterprise is the General Director of LLC "Grintek". The director has two deputies: for production and for the commercial part.

The Deputy Director for Production is directly responsible for managing the production of products.

In the workshop, the master of the workshop is subordinate to the theme, who manages the production process on site.

The Deputy Director for the commercial part organizes the sale of products and concludes contracts with suppliers.

The company also has a chief accountant who performs the functions of a cashier when necessary and the functions of the head of the personnel department.

Rice. 1. Enterprise management structure

From Fig. 1 we see that the managerial staff is divided into branches of activity in the organization. The Deputy Director for Production oversees the production process and reports to the General Director. In submission to him is the master of the production workshop and the working staff.

The Deputy Director for Commercial Affairs organizes sales activities, meets with potential buyers-wholesalers and is responsible for the sale of products. He also reports directly to the CEO. He has a sales department under him.

The chief accountant keeps records and deals with all financial and monetary issues at the enterprise.

The workshop for the production of paving slabs is designed for 30 workers, because. it contains 30 vibration units. Near each installation there are racks for further curing of tiles for 15-20 hours.

In the workshop for the manufacture of paving slabs from a cement-sand or expanded clay mixture, a universal vibration unit is used.

The vibrating unit is an ordinary vibrating table, consisting of a horizontal vibrating platform, supported by four rubber shock absorbers on removable support posts.

The support posts are attached to the vibration platform by means of a bolted connection. At the bottom, each post is screwed to anchor bolts fixed in a monolithic concrete slab.

The vibration exciter is an electric vibrator. It is bolted to the top center of the vibrating table. The power of the vibrator is 1.5 kW. The workshop uses mass-produced electric vibrators IV-98, IV-99, IV-104, etc.

Paving slabs are made by vibro-compacting a cement-sand mixture in elastic rubber molds. The internal size of the forms determines the dimensions of the product.

According to the working conditions, rubber molds are the most suitable, since they give an even, smooth surface of products, are durable, and easy to use.

As plasticizers, special additives are used, produced by the industry for concrete and solutions. They are added to the mortar mixture in an amount of not more than 1% by weight of cement.

After preparing the solution, they begin to manufacture the building products themselves. First of all, it is necessary to lay the required number of rubber molds on the vibrating platform. The solution is poured into these forms with a measuring scoop only when the vibrator is running.

The process of vibrocompaction of the mixture does not take more than 1-2 minutes.

After compaction, molds are placed on racks for technological keeping (ripening) of products for 15-20 hours. During this time, the mortar mixture sets.

Forms are closed with polyethylene film to create the thermal and humidity conditions necessary for cement paste hardening.

After 20 hours of exposure, the finished tiles can be removed.

The method of work is individual, because each makes a certain number of tiles.

This method of production requires expensive manual labor. Everything is done by the hands of workers. Everyone has a vibrating table and each worker makes a certain number of tiles and places them on the racks.

In the production of paving slabs by the vibrocasting method, which is used at Greentek LLC, the production rates per worker per day for 1 mold with 50 tiles (the standard form used by Gintek LLC) are determined by the time for pouring the mortar (1 min.), compaction solution in molds (2 min.) and placement of molds with the mixture on racks (1 min.), located in close proximity to the workplace. In total, the manufacturing process of 50 tiles (excluding exposure time) is 4 minutes. (Table 1).

Table 1.

Technological process of production of paving slabs

In the normalization of working time for the manufacture of 50 pieces of tiles (1 form), rest time is taken into account - 5 minutes after every three operations.

Thus, we calculate the number of tiles that need to be produced by one worker in one day and place them on trays for hardening.

The duration of the working day is 8 hours or 480 minutes.

Time spent on three operations in a row - 12 minutes.

Rest time - 5 min.

12 + 5 = 17 min.

480: 17 = 28 operations - the norm for one worker per day.

In this way:

50 x 28 = 1400 tiles per day - the norm for one worker.

The initial indicators of the analytical part, which will be calculated below, are as follows (Table 2):

table 2

Initial indicators of LLC "Grintek"

Indicators				Deviation
Indicators

population
Performance
fund salaries of employees of the main production
Average salary fee 1 slave/year
Production cost

The availability of labor resources of the enterprise is characterized by the data given in the analytical table 3.

Table 3

Availability of labor resources LLC "Grintek"

				Deviation in %


Including core business

Workshops for the production of paving slabs, decorative stone and tiles
employees

leaders
specialists (master)
Not main activity

From the data in Table 3, we see that in 2005 the number of workers employed in the main production increased by 3.7%, and by the end of 2006 it decreased by 18%. This suggests that the number of workers is decreasing and this cannot but affect the results of production.

Now let's consider the dynamics of the payroll at LLC "Grintek". (Table 3a)

Table 3a

Dynamics of the payroll fund of LLC "Grintek" for 2004-2006

Indicators				Deviation in %
Indicators
General payroll fund, thousand rubles
Including core activities, thousand rubles
Employees

leaders
specialists (master)
Not the main activity, thousand rubles
Average salary of one employee per year, thousand rubles
The average salary of one employee employed in the main production for the year, thousand rubles.
Average salary of one man-day, thousand rubles
Worked per year by one worker on average:

So, the wage fund is increasing every year, but upon closer examination, we see that the salary increases only among the management staff (by the end of 2006 by 37.7%). While for craftsmen employed in production, the average wage decreased by 2.7%, and for the main workers by 4.8%. And this is due to the fact that the personnel composition of workers in the main production is decreasing.

The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund (Table 4).

The working time fund (FRV) depends on the number of workers (KR), the number of days worked by one worker on average per year (D) and the average length of the working day (P):

PDF = CR * D * P (1)

Using formula 1, we calculate the working time fund for three years at Grintek LLC.

Table 4

Use of the labor resources of the enterprise

As the given data show, the enterprise uses the available labor resources insufficiently. On average, one worker worked 115 days in 2006 instead of 119 and 120 in 2004 and 2005, respectively, in connection with which the whole-day loss of working time in 2006 amounted to 5 days or 40 hours per worker, and 5,960 hours for all h.

Let us consider the balance of working time per worker of LLC "Grintek" (Table 4a).

Table 4a

Indicators	Unit measurements	Deviation
Indicators	Unit measurements
Calendar fund of time
Total working days
Number of calendar working days per year
Average day length
Useful Fund of Working Time

From the data in Table. 4a it follows that the potential of working time is not used, and working days are on average 50% of the calendar number of working days.

When calculating the main indicators, the financial statements of Grintek LLC for three years are used. (Table 5)

The workshop workers work in one shift equal to 8 hours. Weekends - Saturday, Sunday.

Table 5

Indicators of average output

OOO "Grintek"

Indicator				Deviation %
Indicator
Output of marketable products in value terms, thousand rubles (BP)
Average number of workers, pers. (Ch p) Incl. main production, people
Worked out all working hours, (t h)
Worked out all working hours, (t h)
one working hours(t h)
Working hours (P)
Average annual output per worker, thousand rubles (B p)
Average hourly production, rub. (B h)

The value of the average annual production output by one worker depends not only on the average hourly output of the workers, but also on the number of days worked by them. Hence, the average annual output of products by one worker can be represented as the product of the following factors:

According to formula 3, we calculate the average hourly output of all workers (Table 5).

According to formula 2, we calculate the average annual output per worker for 2004-2006 at Grintek LLC (Table 5).

Labor intensity - the cost of working time per ruble of manufactured products.

To do this, you need to divide the number of workers by the output per hour. (Table 6).

Table 6

Analysis of the dynamics of the labor intensity of products at LLC "Grintek"

According to the results of Table 6, we see that the labor intensity per 1 worker has been decreasing over the past three years, but at a slow pace.

Consider the main financial results of LLC "Grintek" according to the "Profit and Loss Statement" for the last three years. (Table 7)

Table 7

Financial results of LLC "Grintek" for 2004-2006.

According to the results of table 7, we see that revenue is declining every year; the cost of production is rising. Due to this, the company's profit decreases, and it can become unprofitable.

According to table 7, we calculate the profitability of the products of LLC "Grintek" according to formula 4:

From the calculations, we see that the profitability decreases every year, which can lead to the unprofitability of the enterprise and its bankruptcy.

CONCLUSIONS ON THE ANALYTICAL PART

Advantages of LLC "Grintek":

Disadvantages of LLC "Grintek":

The cost is growing.
The profit of the enterprise is reduced and reduced thus the profitability of products.

Thus, it is necessary to look for ways to increase labor productivity at Grintek LLC.

In order to increase labor productivity, we will apply the following measures:

Improving the organization of work by replacing manual labor with automated.
Reducing labor intensity through the introduction of new technologies.
Increasing labor productivity through the introduction of a quality control system for product output.

In the course of analyzing the production activities of LLC "Grintek", we came to the conclusion that in the process of production of paving slabs by vibrocasting, manual labor is used, i.e. each worker produces a certain number of tiles per day, and even if he wanted to, he would not be able to increase productivity, because. performs all operations himself (filling the solution with a scoop; laying forms on trays).

This organization of production requires modernization and automation, which should lead to an increase in labor productivity.

In recent years, the production of products from fine-grained concrete by the semi-dry vibrocompression method has become widespread in Russia.

The spread of vibrocompression technology is mainly due to the following factors:

The use of mainly local building materials (quartz sand), industrial waste (slag, burnt earth, brick slaughter, etc.), thermal power engineering (fuel slag and ash), by-products mined (cuttings from the production of crushed stone), etc. for the production of vibropressed products ;

Availability of mass-produced high-performance molding equipment (vibropress of various modifications), capable of quick readjustment when switching to the production of products of a different range;

The possibility of organizing production in small areas with minimal capital investments with a quick payback (less than one year);

Obtaining finished products (paving slabs, curly paving elements, side stones, products for facing plinths and facades, wall stones, etc.) with the required physical, mechanical and operational characteristics (strength, frost resistance, water absorption, etc.), with exact geometric parameters , high architectural expressiveness;

Almost inexhaustible demand for durable high-strength products for the construction of roads, sidewalks, pedestrian and garden paths, parking lots for public and individual transport, in low-rise construction, both from large urban enterprises and from individual developers in rural and suburban areas.

For the production of vibrocompressed products from fine-grained concrete, the following materials are usually used:

Portland cement without additives grades PC 400 DO or PC 500 DO is recommended as a binder for the production of road products. This is due to the fact that the active mineral additives contained in cements (tripoli, flask, etc.) have an increased water demand, which leads to an increase in the open porosity of concrete and a decrease in their water demand. The content of tricalcium aluminate in cement should not exceed 8%.
Quartz sand with a size modulus of at least 2.5 is recommended as a filler. In the absence of coarse sand, it is advisable to introduce coarsening additives (crushed stone of a fraction of 3-10 mm, screenings from the production of crushed stone, crushed waste slag, etc.). When choosing sand, attention should be paid to its mineralogy, in particular, to the content of carbonate rocks. The latter can reduce the frost resistance of concrete.
To give road products decorative properties, mineral, less often organic pigments are introduced into the composition of cement-sand mixtures. Pigmented concretes are subject to efflorescence testing. The consumption of pigments ranges from 1.0 to 5% by weight of cement.

In the production of vibrocompressed wall stones, it is allowed to use Portland cements containing up to 20% active mineral additives, Portland slag cement or local binders.

As fillers, it is recommended to use artificial porous fillers (expanded clay, shungizite, agloporite, perlite, etc.), industrial and thermal power waste (ash and slag from thermal power plants, granular metallurgical slag, burnt earth, etc.).

The maximum grain size of aggregates in the production of hollow-core wall stones should not exceed 10 mm.

The design of concrete mixtures for the production of vibrocompressed products should be carried out in accordance with GOST 27006-86, taking into account the characteristics of the properties of materials, mixing conditions, vibrocompression modes, hardening, etc. be at least 0.2 MPa.

The dosage of raw materials (cement, aggregates, pigments) is carried out by weight, water and aqueous solutions of the additive - by volume.

For the preparation of rigid fine-grained concrete mixtures, forced-action cyclic concrete mixers with a vertically or horizontally located mixing shaft should be used.

Paving slabs produced by volumetric semi-dry vibrocompression, at a low cost, have clear advantages over traditional filling of sidewalks with asphalt or paving with paving slabs made by vibrocasting. The vast majority of paving slabs currently produced in most countries of the world are made using vibrocompression technology from semi-dry sand concrete mixtures.

The technology of vibrocompression lies in the fact that the vibrating of the concrete mixture in the mold (punch-matrix) is carried out under pressure on a vibropress. The method is highly productive, allows a high degree of automation, and makes it possible to produce paving slabs of various colors.

The casting method, on the other hand, is implemented by vibrating the concrete mixture in a mold on a vibrating table, has a lower productivity, lacks the possibility of automation, and uses more expensive manual labor. Due to the high water-cement ratio, the final frost resistance of the product decreases, it has to be increased with an additional amount of cement, expensive modifiers and plasticizers, which significantly increases the cost of paving slabs.

Vibropressed paving slabs have a rough surface, and this makes it convenient for paving urban areas, acceleration and deceleration lanes for transport (stops), warehouses, and terminals.

Paving slabs obtained by injection method have a smooth front surface, it is slippery, which makes it difficult to use in countries where the temperature drops below 0 C., and it also has low frost resistance.

The concrete used in vibrocompression has a low water-cement ratio, which optimizes cement consumption and provides high strength (M400-M500) and frost resistance (Mrz 250-300 cycles). Unlike cast tiles, the coloring of vibropressed paving slabs retains color saturation for the entire service life (more than 25 years), and low water absorption, low abrasion predetermines durability.

The smooth surface of the cast tile does not "breathe" to the extent necessary, this leads to the fact that the surface of the paving slab is destroyed when water freezes, often the tile cracks.

Products have a strict geometry of shape and parallel surfaces. Paving slabs produced by vibrocasting do not have a strict geometry, which makes it difficult to install and repair.

The surface of a vibropressed tile can be ground, polished, bush hammered. Vibrocast tiles, this technology does not allow.

Based on the foregoing, it becomes obvious that the further use of vibrocast paving slabs as a paving element against the background of vibrocompressed paving slabs is primarily not profitable and not practical. The experience of using these technologies all over the world shows that small handicraft enterprises for the production of vibrocast tiles of dubious quality in a small amount, sooner or later replace modern highly automated production facilities for the production of high-quality paving slabs using the semi-dry volumetric vibrocompression method. We think the time has come for us to use the world's best practices.

Thus, LLC "Grintek" should purchase the Rifey line designed for the manufacture of small-sized slab products from fine-grained concrete: paving slabs, curly paving elements, modular bricks, etc.

Changing the insert of the matrix and punch allows the production of products of different configurations on one unit. Products made on vibropressing equipment Rifey from fine-grained concrete are characterized by high decorative qualities and improved physical and mechanical characteristics.

For the production of products on the Rifey-05 vibropress, Portland cements of grades 400 and 500, quartz sand with fineness modulus Mcr.=2.5 and more are used, it is possible to use pigments and chemical additives. The resulting products have a strength of 40-50 MPa, frost resistance - 200-300 cycles, water absorption - no more than 6%, abrasion - no more than 0.8 g/cm.

The Rifey-05 line is designed for molding a wide range of products with a height of 70 to 230 mm on technological pallets with dimensions of 900x450x30 mm.

The mixture is laid by means of vertical vibrations of the vibrating table with a frequency of 43 Hz and a disturbing force of 9.9 kN with the punches being loaded by a hydraulic drive. The line consists of a mixer with volumetric batchers of components, a conveyor for supplying the mixture to the molding zone, a vibropress, a pallet changer, and a store with replaceable racks.

The drive of the mechanisms for moving the working bodies is hydraulic from the pumping unit, control from the remote control by hydraulic distributors with a manual drive. The distribution of the mixture over the matrix during loading and the change of pallets after molding is done manually.

10 products are formed in one pallet.

In the manufacture of paving slabs, it is possible to produce 50 moldings per hour. It can be equipped with a 80 liter "mixer type" mixer with a mixing time of (40-50) seconds, or a 300 liter mixer with a mixing time of (2-3) minutes.

For one-shift operation, it is necessary to have 500 pallets and 25-85 racks or a system of guides (supports) for installing pallets with products.

Let us calculate the economic efficiency of the implementation of the Rifey-05 installation at Grintek LLC.

When analyzing the economic activity of LLC "Grintek", we found out that one worker can produce 28 pallets of 50 tiles each per shift (8 hours). Those. 1400 tiles per shift.

We calculate the productivity of 23 workers, according to the indicators of 2006. 1400х23=32 200 pcs.

In the case of installing 23 automated paving slab production lines, it is possible to produce the following quantities:

50 molds per hour for 10 pieces of products - this is 500 pieces. products per hour.

500 x 8 = 4,000 pcs. - output per worker per day

4,000 x 23 = 92,000 pcs. - production for 23 workers per day

So, it is possible to produce 92,000 tiles per day with the same 23 workers, each controlling their own line of production.

Size 1 sq. on average - 0.1 x 0.1 \u003d 0.01 m 2

Thus, 1m 2 tiles contain:

1: 0.01 = 100 pcs.

In the table we present the indicators obtained in the course of calculations of economic efficiency. For the price of 1m 2 of paving slabs, we take the average market price in the Moscow region 250r / m 2.

Let's take the 2006 figure as the cost price.

In the production by vibrocompression, the cost price will take into account the purchase, installation, training of personnel and commissioning of new equipment.

All these costs will amount to a lump sum payment - 50,200,000 rubles.

So, in the project, the costs will be 18,660,000 + 50,200,000 = 68,880,000 rubles.

Table 6

The economic effect of the organization of labor at LLC "Grintek"

Indicators	Production by vibrocasting (provided that the workshop is fully equipped and the standards are met)	Production method vibrocompression
Indicators		Production method vibrocompression
Quantity workers main production
Number of products, pcs. in a day
Volume of products, m 2
Price 1m 2, rub.
Number of days worked (showed in 2006)
Sales revenue for the year, thousand rubles
Cost, thousand rubles
Profit excluding the cost of acquiring production lines

So, we see that when the process is automated, production increases by 851.6%.

So, we see that the process of making tiles remains individual and each worker is entrusted with his own production line.

The procedure for introducing a new production facility at Grintek LLC is detailed in clause 3.1. As a result of the introduction of new production, we received an economic effect in the form of an increase in profit by 851.6%.

Let's calculate the labor intensity of the tile production process by the vibrocompression method:

Table 9

Laboriousness in the implementation of the vibrocompression system

100 - 70,8 = 29,2%

Based on the data in Table 9, we see that the labor intensity of the process has decreased by 29.2%.

At the same time, productivity increased by 44.1% with the same number of workers.

This is a very high figure, which confirms the correctness of the choice of the strategy for increasing production at Grintek LLC.

In pp. 3.1. and 3.2. we described the economic effect and reduction in labor intensity of production when using automated tile production lines.

This system of labor organization allows you to set up the production of high-quality products. Much depends on the materials used in production.

In the department, one person is enough to enter daily indicators and calculate the degree of marriage, or non-compliance with GOST for each worker.

To organize the work of this department, a specialist with a higher education in the specialty "Standardization, Certification and Metrology" is required.

For the work of this department, they are allocated a room with an area of 10 m 2, where two tables, two computers, shelving for documents and a telephone are placed.

As a result, the management structure of the organization will change (Fig. 2).

The Quality Control Specialist will report directly to the Deputy Production Director.

Let's calculate the effect of the introduction of a new department in LLC "Grintek" (Table 10).

When calculating indicators, we take into account that during production there is an indicator of the degree of marriage at Grintek LLC, which is up to 12%.

According to manufacturing enterprises, if there is no control over the quality of manufacturing products, then the level of marriage can reach a higher indicator.

Rice. 2. Scheme of organization of management of LLC "Grintek" after the introduction of the quality department

Table 10

The effect of the introduction of the quality department at LLC "Grintek"

Thus, we see that it is possible to avoid significant losses of up to 6,624,000 rubles when creating a product quality control department in an organization.

This measure can increase productivity by reducing defective products. At the same time, all products manufactured by Grintek LLC will be carefully controlled, which will allow consumers to be confident in the quality of the purchased products.

Table 11

List of activities and expected results from their implementation

Name of events	Results from the implementation of the planned activities
Improving the organization of labor through the introduction of 30 lines for the production of paving slabs "Rifey-05" Increase in labor productivity by 851.6%. Increase in profit by 32,700,000 rubles or 851.6%.
Reducing the labor intensity of the production of paving slabs due to production automation	Labor intensity decreased by 29.2%
Establishment of a department for daily quality control of products Formation of the image of quality suppliers Decrease in the level of scrap production up to 12% Increase in labor productivity by 6,624,000 rubles.

Table 12

Summary table of technical and economic indicators

Indicators	unit. rev.	Project in % to base
Scope of work, services, products
population essential workers
Labor intensity of work
Output per employee/day per worker/day

CONCLUSION

So, labor productivity is the amount of labor expended by an employee in a certain period of time. It is measured by the amount of time spent on the production of a unit of output, or the amount of production produced per unit of time.

During the course project, we analyzed the production and economic activities of Grintek LLC and came to the following conclusions:

Advantages of LLC "Grintek":

The manufacture of paving slabs today is a very profitable business. All manufactured products are immediately sold, without accumulating in the warehouse. Customers are waiting for the next batch and immediately buy it as it is produced.

This suggests that there is a great demand for this type of product and it is necessary to increase the productivity of paving slabs.

Disadvantages of LLC "Grintek":

In the manufacture of paving slabs, inefficient manual labor is used, which does not allow increasing production volumes.
The number of workers employed in the main production is decreasing.
Not all the resources of the workshop, designed for 30 people, are used.
The payroll increased, but only at the expense of management personnel.
The working time fund was reduced due to the reduction in the number of key workers.
The output of marketable products is declining.
The cost is growing.
The profit of the enterprise decreases and decreases, thus, the profitability of products.

So, in the course of the project, we developed three measures to increase labor productivity:

Methods for improving the organization of labor
Reduction of labor intensity due to the introduction of new technologies in production
Implementation of quality control at Grintek LLC

The expected results of the project are presented in Table 10.

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The price is indicated by the manufacturer of this equipment

The level of manufacturing defects in the absence of control. Stroytekhnika plant. Description of production.

Based on data from 2006

The use of different units and methods for measuring production volumes and labor costs gives about two dozen ways to determine labor productivity in enterprises.

Methods for measuring labor productivity are understood as qualitatively isolated systems for measuring it. There are three main groups of these methods. Grafov, A.V. Assessment of the financial and economic state of the enterprise // Finance. - 2010. - No. 7. - S. 64-67.

Vector - involves measuring labor productivity using a set of private indicators (at the micro level - Output in sales prices / Variable costs and Output in sales prices / Fixed costs; at the macro level - calculation of real GDP per employee).

Multifactorial methods imply the construction of a single indicator Output / Costs, where in the numerator all or the most important types of products, in the denominator - all or the most important types of resources expended.

Multicriteria - use a single performance indicator obtained by aggregating private indicators using ranking and/or weighting.

Depending on the method of measuring the result of activity, there are several main indicators for measuring the volume of production

Natural indicator - the volume of production is expressed in physical units - pieces, kilograms, meters, etc. This method of measuring the volume of output seems to be the most accurate, but it has a very limited scope, since a rare enterprise produces homogeneous products, they are more often used in the sectors of raw materials, the fuel and energy complex, at the level of an individual workplace.

Therefore, a natural measure of production volume is not applicable to most enterprises. This is its essential shortcoming.

Conditionally natural method measuring the volume of production, based on bringing different products to one meter. For example, if an enterprise produces different types of shoes, one of its types (a conditional pair of shoes) is taken as a conditionally natural meter, the labor input of which is 6 standard hours, another type of footwear with a labor input of 3 standard hours will be recalculated to 3: 6 = 0 .5 conditional pair of shoes.

labor method is based on the use of norms of labor costs - standard hours to characterize the volume of production. It is suitable for assessing the level of labor productivity in certain areas of production, in workshops, but requires strict justification of the standards used. With different tensions of the norms, this method gives significant distortions, so its use is not widespread.

cost method the most versatile, it allows you to compare the level and dynamics of labor productivity in an enterprise, industry, region, country. The question is what measure of value to adopt to measure output.

The indicator of the value of gross output is good because the products of different enterprises and for different years were calculated at the uniform wholesale prices of enterprises as of some time. This made it possible to level out price changes in different periods and to achieve comparability of indicators according to this criterion. However, the cost of production reflects not only the costs of living labor, but also the past, embodied in raw materials, materials, purchased semi-finished products, parts and assemblies coming through cooperation. More expensive raw materials sent for processing increased the cost of gross output and, accordingly, the level of productivity. The change in the point of cooperation led to the same consequences, when, for example, enterprise 2 stopped producing any node of the future product due to the fact that this node began to come to it through cooperative deliveries from enterprise 1. The cost of the node continued to be included in the cost of the finished product , produced by enterprise 2, but it no longer incurred the labor costs for the manufacture of this unit and due to this it artificially increased its labor productivity. The value of gross output also includes the difference in the value of work in progress at the beginning and at the end of the period. This enables enterprises to increase the cost of gross output, and with it the indicator of labor productivity by increasing the volume of work in progress.

The indicator of the cost of commercial products:

TP \u003d VP - WIP

It retains the shortcomings inherent in the indicator of gross output.

In the clothing, printing and some other industries, the indicator of the standard cost of processing (NCO) was used to characterize production volumes, including:

1) the wages of the main production workers with social security contributions;
2) workshops;
3) general factory expenses.

Theoretically, the most complete picture of the contribution of the enterprise to the creation of products will give an indicator of the cost of net production.

PE \u003d VP - material costs

PE \u003d RFP with accrual. + Profit

Net production accurately characterizes the newly created value if it (production) is sold at market prices. But reality is greatly influenced by monopoly prices, which distort the real contribution of the enterprise to the creation of new value and the establishment of the value of net production becomes problematic.

The indicator of conditionally net production includes (in addition to wages with accruals and profits) also the amount of depreciation of fixed assets. It is used in industries with a high level of technical equipment. The practice of using this measure of production volume with a significant difference in the profitability of various products and large differences in the share of profit in the wholesale price of enterprises did not give reliable results for comparability of the real contribution of the enterprise to output and its reflection in the form of the corresponding amount of profit.

Labor costs (T) are determined by the number of worked (or paid) man-hours, man-days or the average annual number of employees.http: //dic. academic.ru/dic. nsf/dic_synonyms/

The labor costs are most accurately reflected by the number of man-hours worked. But their calculation is very laborious.

Man-days give a less accurate result of labor costs compared to man-hours, since they do not take into account intra-shift downtime.

Average annual headcount compared to man-days, it does not take into account all-day downtime, however, it is this indicator that is used in calculating the average annual labor productivity, since this ensures comparability of the indicators of various enterprises, industries and the country as a whole. Indicators of hourly and daily output are used in the in-house analysis of the economic activity of the enterprise.

Another indicator of labor productivity - labor intensity - is the sum of the cost of living labor for the production of a unit of output.

For the purposes of planning and analysis of labor, the labor intensity of individual operations, products, and works is calculated.

Technological complexity (Tm) is determined by the labor costs of the main workers. It is calculated by production operations, parts, assemblies and finished products.

Maintenance labor intensity (To) represents the labor costs of auxiliary workers of the main workshops and all workers of auxiliary workshops and units engaged in servicing production. Its calculation is made for each operation, product or in proportion to the technological complexity of products.

Production labor intensity - is the labor cost of the main and auxiliary workers for the performance of a unit of work. Markaryan, E.A. The financial analysis. - M.: FBK-PRESS, 2009. - 540s.

Tpr \u003d Tm + To

Labor intensity of management (Tu) consists of the labor costs of managers, specialists, employees. One part of such costs, which is directly related to the manufacture of products, is directly related to these products, the other part of the costs, which is not directly related to the manufacture of products, is related to them in proportion to the production labor intensity.

Full labor intensity of production (Tp) reflects all labor costs for the manufacture of each product and their entire amount. It is determined by the formula:

Tp=Tm+To+Tu=Tpr+Tu

Distinguish labor intensity normative, planned and actual.

Normative labor intensity is calculated on the basis of the current labor standards: time standards, production standards, service time standards and headcount standards. It is used to determine the total amount of labor costs required both for the manufacture of individual products and for the implementation of the entire production program.

Planned labor intensity differs from the standard by the amount of labor costs reduction planned in the current period due to the implementation of organizational and technical measures.

The actual labor intensity is the sum of the perfect labor costs for the volume of output produced or the amount of work performed.

Tfact \u003d Tnorm / Kvyp.norm

The relationship between labor intensity and productivity is expressed by the formulas:

y \u003d (100 * x) / (100 - x); x \u003d (100 * y) / (100 + y);

y - % increase in PT, x - % decrease in labor intensity.

Introduction

The topic of my course project is the organization of wages in the garment industry, which addressed the main problems and tasks of calculating and planning the payroll for both the main workers and engineering and technical groups.

At the enterprises of the clothing industry, wages are relatively low; if the average wage in the light industry in our region is 6700, then the average wage at sewing enterprises is about 4 thousand rubles, so the problem of increasing wages is along with other problems, such as improving the quality and competitiveness of products, stabilizing sales, reducing material consumption and cost.

The wages of workers in the clothing industry are organized on the basis of the following principles:

equal pay for equal work;

material interest, a steady increase in salary;

outstripping growth rate of labor productivity in comparison with the growth rate of wages;

regulation of wages;

differentiation of the level of remuneration in competitive conditions.

In my work, the organization of wages was considered on a real example and an analysis of the factors affecting its value was carried out.

The clothing industry is one of the leading branches of the light industry, the purpose of which is to meet the needs of all age groups of the population in clothing.

The entire range of clothing is produced at the enterprises of the industry. The main types, which include: coats, jackets, raincoats, suits, jackets, trousers, dresses, sundresses, skirts, shirts, hats from all types of fabrics. The clothing industry is connected with other sectors of the economy and industry for carrying out production activities. For example, the textile industry provides fabrics, threads, braids, and the like. The transport economy makes it possible to transport materials and finished products; the chemical industry supplies fittings, synthetic glue, film; fur - supplies fur; machine-building - provides equipment, fixtures, tools, spare parts; fuel - fuel, etc.

The clothing industry, in turn, provides workers in industries, transport, agriculture, special and industrial clothing.

At the enterprises of the clothing industry, products are produced both for sale in the markets and by orders of federal, municipal departments, ministers (Ministry of Defense, Ministry of Internal Affairs, Ministry of Emergency Situations, Ministry of Taxes and others).

There are 10,000 to 11,000 enterprises operating in the industry, including 1,430 large and medium-sized enterprises employing more than 300,000 workers.

In market conditions, when forming their production plans, enterprises are mainly guided by data on the demand of the population for specific types of products. This allows you to quickly respond to changes in demand and the direction of fashion, so enterprises produce only those products that can be sold.

As a result, during the period of work in market conditions, the quality and competitiveness of domestic products have significantly improved.

A feature of the industry is a relatively short duration of the production cycle (if there is a model, a technical description for the model, the process of manufacturing batches (series) of products is 1.5 - 2 months).

This feature makes the industry profitable for investing, especially in working capital, as it provides a quick return.

Most large and medium-sized sewing enterprises have implemented measures that are the basis of the technical progress of the industry:

flexible technological processes for the production of clothing, functioning on the basis of modern technical means (for example, production processes with components of automated workstations (AWP) "Database", AWP "Designer", CAD "Layout", AWP "Artist - fashion designer", AWP "Sketching ", AWP "Technologist", the process of automated cutting of materials);

an automated enterprise management system that combines 19 workstations that provides document management, input, storage and prompt presentation of information accompanying the production and sale of products;

certification of the garment industry, production quality systems. Objective methods for assessing the technological and operational properties of textile materials and clothing have been developed. A large scientific and practical experience has been accumulated in certification testing of samples of garments and textile materials.

For the design of high quality clothing, technical documentation has been developed, called the "Constructor's Library", which is based on modern methods of clothing design, domestic and foreign experience.

Requirements for the quality and performance properties of garments are regulated by regulatory and technical documentation, GOST and OST.

It can be concluded that the industry has significant reserves for further development. Enterprises generally provide a fairly high profitability, and a quick turnover of funds and other benefits will contribute to the interest of investors in the development of the clothing industry.

Distinguish between nominal and real wages. Nominal wages are monetary wages, that is, a certain amount of money received by an employee for work performed, depending on the quantity and quality of his work.

However, nominal wages alone cannot give a complete picture of the real level of wages. In fact, the standard of living is expressed in real wages.

Real wages are the amount of material goods and services that can be bought with money (nominal) wages. The most important ways to increase real wages are to reduce the prices of basic necessities and services, reduce taxes while stabilizing nominal wages, and increase nominal wages while reducing prices and taxes.

Along with the concept of "real wages" there is the concept of "real income". The real incomes of workers and employees include real wages plus free and preferential services from the consumption fund. These funds increase the incomes of workers and employees by more than 1/3.

The principle of equal pay for equal work has two aspects: political and economic. The first is equal pay for equal work without discrimination based on race, nationality, sex, religion. The second provides for equal pay for the same work in identical conditions.

The principle of material interest means payment for labor according to quantity and quality. This principle implies higher pay for skilled labor, hard work and work in hazardous conditions.

The principle of a steady increase in wages comes from the economic task of increasing the well-being and all-round development of these members of society.

The principle of a faster growth rate of labor productivity compared to the growth rate of wages is a necessary condition for increasing the national income, and, consequently, the personal consumption fund, the social consumption fund and the implementation of expanded reproduction.

The principle of centralized regulation of wages consists in regulation and is through differentiation.

The use of effective models of remuneration that take into account the specifics of production can contribute to increasing the effectiveness of remuneration. For their effective application, it is necessary to create certain conditions, i.e. to ensure accounting of labor costs, the volume of work performed and the quantity of products produced.

Enterprises will have to choose from traditional and new payment systems the most flexible ones that could smooth out the negative processes that arise in market conditions.

The salary of a time worker is determined by the tariff rate and the amount of hours worked.

Zcm=Asm×Tcm, (1)

where Asm is the tariff rate;

Tsm - the amount of hours worked.

The salary of a worker-pieceworker is determined by the number of units, the selected products and the measure of payment for a unit of production - the rate.

Piecework wages can be made on the basis of taking into account the results of workers and on the basis of taking into account the results of the work of the groups of workers served by them and production sites.

On this basis, direct piecework and indirect piecework systems of payment for ore are distinguished. Under each of these systems, labor can be paid as individual workers, i.e. they can be individual and collective.

Individual direct piecework wages are related to the results of the work of a given worker. The wages of each worker are directly dependent on his output (labor productivity). Such a system of payment interests workers primarily in the results of their direct work in the profession. Payment for a unit of production is made at an individual rate.

Individual pricing is determined by the formulas:

a=Asm×Hvr,

Asm-shift tariff rate of a worker, rub.;

Hb - production rate, units. products;

Hvr - the norm of time per unit of production, h.

A characteristic feature of the direct piecework wage system is the constancy of prices for any labor productivity. Under market conditions, wage systems should stimulate the growth of production efficiency, but also contribute to the development of a sense of collectivism among workers, respect for property. Individual piecework wages do not meet such requirements. They are more in line with collective piecework wages.

With collective piecework wages, the earnings of an individual worker are directly dependent on the amount of production (work) performed by the team.

Under the collective piecework system, payment is made for each unit of the final product at a brigade rate. Collective piecework wages using brigade rates materially interest workers in reducing the number of employees due to the combination of professions and complete interchangeability, i.e. contributes to the improvement of the division and cooperation of labor.

With an indirect piecework wage system, the wages of workers depend not only on their personal work, but also on the results of the work of the workers they serve. This system is mainly used in auxiliary work.

Simple time wages are used in the clothing industry to a very limited extent. To interest workers paid by the time, apply the time-bonus

System. In this case, the worker, in addition to time wages, receives a bonus for meeting the established indicators for the site or enterprise.

In this case, the monthly earnings are determined by the formula:

Zmes \u003d Asmtcm + P,

P - premium for the performance of indicators not included in the tariff rate.

The premium is calculated as a percentage of tariff earnings. Bonuses are made for the fulfillment and overfulfillment of the indicators provided for by the regulation on bonuses to workers. The main condition for the bonus is the fulfillment of the plan by the site, the brigade.

The piece-rate wage system is the most common wage system in the clothing industry. It can be both individual and collective. Bonuses for the fulfillment and overfulfillment of planned targets have become a form of stimulating collective results.

Under this system, the monthly earnings of the worker Zmes and the brigade are Zmes. br. It consists of piecework earnings for the amount of work performed and bonuses for established indicators and is determined by the formulas:

Zmes. = Pf.month a \u003d P (for individual payment);

3 months = Pf.br.month. abr. + P (with collective payment),

Pf.mixture Pf.br.month - actual production of the worker and the team, units of production;

and abr. - prices for a unit of production, individual and team (rubles) per unit of production;

P - premium (rubles) for the fulfillment and overfulfillment of the established monthly indicators, determined by the formula:

P1 - premium for the implementation of the plan;

P2 - premium for overfulfillment of the plan (in percent).

The name of the system is due to the fact that it provides for a mandatory agreement (accord) between the employer and the performers on the amount of payment and the timing of the work. This system is a kind of piecework-bonus system.

In the event of a lump-sum payment, the worker or team is issued an order in writing before the start of work. The order indicates: a list of work processes and the amount of work to be performed for each of them; standard time to complete the task Tn; calendar deadline for completing the task; the amount of wages based on the current tariff rates, production norms and piece rates Zsd.; the size of the bonus for each percentage of the reduction in the standard time to complete the task P; the total amount of wages for completing the assignment Zach.; actual time to complete the task Tf.

With this payment system, workers know in advance the list and scope of work, and the amount of wages earned for completing the task.

The total amount of wages for completing the task is determined by the formula:

Order=Zsd.+Pack.,

where Zsd. - piecework earnings for the performance of the entire scope of work on the assignment, rub.;

Pak.- bonus for reducing the standard time to complete the task, rub

Piecework earnings are determined by the formula:

Zsd \u003d Mpl.abr .;

Mpl - the amount of work along the line, pieces;

abr. - brigade rate, rub per unit.

The amount of the bonus for reducing the standard time is determined by the formula:

Pak.=PSZsd.,

P - the amount of the bonus for each percentage of the reduction in the standard time to complete the task,%

C - reduction of the standard time,%, determined by the formula:

If the standard time is not reduced, then payment for the work performed is made according to the direct piecework system and no bonus is charged.

Wages are calculated based on the minimum wage.

The minimum wage is determined in accordance with the financial capacity of the sewing enterprise and is fixed in the collective agreement.

Differentiation of the tariff rates of workers and official salaries of specialists and employees according to the complexity of work on the basis of the current tariff conditions can be carried out separately for workers, specialists and employees.

The system of wages based on the Unified Tariff Scale (UTS) provides for the use of a wage billing scale for all employees, from workers of the lowest level and qualifications to the head of the enterprise.

The tariff-free wage system makes the employee's earnings dependent on the final results of the entire workforce.

The conditions for the application of such a system of remuneration are:

A stable composition of employees, including managers and specialists;

Trust both within team members and leaders;

The ability to take into account the final results of the work of the team;

Collective interest and responsibility for the final results.

With a tariff-free system of remuneration, an employee is usually assigned a certain qualification level, which is determined by the formula:

Kk.u. = Ks.r.Ku.t.Ko.sm.Ki.t. Kp.m.,

X.r. - coefficient of complexity of work (determined by dividing the monthly tariff rate of the i-category by the monthly tariff rate of the 1st category.

Ku.t. – coefficient of working conditions;

Co.cm - shift assessment coefficient;

Ki.t - coefficient of labor intensity;

Kp.m. - coefficient of labor intensity.

All indicators and coefficients are taken from special reference books.

The tasks of wage planning in the enterprise are to determine the total wage fund; implementation of remuneration of employees in accordance with the quantity of quality of work performed; increasing the interest of each employee in improving the results of their work and the work of the enterprise as a whole.

To calculate the planned wage fund, the following initial data are required:

manufacturing program;

piece rates for normalized work;

the labor intensity of products the required number of workers-executors by profession and qualification;

current tariff rates and staffing of engineers and employees;

salaries and applied systems of remuneration.

The wage fund consists of the salary of the planned working time, which consists of the basic salary and additional payments and additional wages.

The basic salary consists of payment according to the tariff and payment according to the settlement conditions: at piece rates, at time rates and salaries, payment for chord and lesson work and additional payment to wages for hours worked.

The following surcharges have been established: progressive piecework and bonus systems; for the harmfulness, danger and severity of work; unreleased foremen - for the organization of work; workers - for training students, for qualifications, for work in remote areas, etc.

Additional wages include payment for non-working time: regular and study leaves and compensation for their non-use; severance pay; breaks in work for nursing mothers; preferential hours for teenagers; performance of state duties and other payments provided for by the legislation of Russia.

Depending on the payments and additional payments, when planning and accounting, the wage fund is divided into tariff, direct, hourly, monthly and annual.

The planned wage fund does not include additional payments for deviations from normal working conditions, payment for overtime work, downtime, marriage through no fault of the worker, compensation for unused vacation, severance pay.

The wage fund is calculated separately for piece workers and time workers.

The direct payroll of piecework workers is determined by the formula:

Fsd.=StdsmKr D,

St - hourly tariff rate of the average category for the stream, rub

Dcm - average shift duration, h

Kr - the estimated number of workers in the stream, people

D - the number of working days in the planning period (quarter, year)

The tariff fund for the wages of time workers for the time that must be worked out in the planning period is determined by the formula:

Ft.r. \u003d CnYap D,

Sp - hourly wage rate of the average category of time workers, rub

Yap - attendance number of time workers in the planning period, people

D - the number of working days in the planning period.

All payments that are made for the work performed and the hours worked constitute the hourly payroll. It includes the direct fund of pieceworkers and the tariff fund of time workers.

The monthly wage fund includes the daily wage fund and all types of payments related to the payment of full-day breaks in work: payment for regular holidays, payment for full-day breaks related to the performance of state duties and military duties, severance pay, wages of employees registered in payroll of the enterprise and seconded to other enterprises, planning the average wages of employees.

The average wage is an important baseline for determining the wage fund using the aggregated method, based on the number of employees and the average wage.

The average wage is used to compare it with the growth of labor productivity in the planned and reporting periods and to maintain outstripping growth rates of labor productivity compared to the growth rate of average wages as a continuous condition for reducing production costs and increasing profits necessary to expand reproduction and further increase material well-being workers.

Based on the value of the hourly, daily and monthly wage funds, the average hourly, average daily and average monthly (average annual) wages of workers are calculated. The average hourly wage of workers is determined by the formula:

Fh - hourly wage fund;

Kyav - the number of workers in the planned year;

Dr - the number of working days in a year

Tcm - shift duration, h

The average daily wage is determined by the formula:

Those. by dividing the daily wage fund by the number of attendance man-days that must be worked out in the planning period.

The average monthly (average annual) salary (rubles) is calculated by the formula:

Fmes - monthly wage fund, rub.

Ksp - the list number of workers, people.

The regulation of labor remuneration is based on a combination of three major links: the labor market, subject to the action of the law of value, government intervention, the use of collective agreements concluded between trade union organizations and entrepreneurs. Each link occupies a certain place in the overall system of regulation.

The function of a direct regulator of wages is performed by the labor market. It is on it that, ultimately, specific assessments of various types of labor are formed, which are used to determine the social average level of wages.

The average wage objectively reflects the public assessment of labor and serves as a tool for ensuring equal pay for equal work.

All economic entities strive to comply with this principle, because it allows, firstly, to prevent the leakage of the most qualified personnel.

In Japan, a special association of employers is engaged in the development of a coherent labor relations policy. It annually adopts recommendations on the optimal growth of wages in proportion to the increase in production volumes.

In the leading capitalist countries, there is a tendency to gradually abandon piecework wages. Back in the mid-1970s, the proportion of workers whose work was paid by the hour was -70% in the USA and 60% in France; in the UK - 55%. The current piece-bonus systems, in turn, are evolving towards an increase in the fixed part of earnings by at least 70%.

In the past decade, French entrepreneurs have been actively advocating a strengthening of the stimulating function of wages, which, in their opinion, is being weakened due to its regular increase in connection with the rising cost of living.

Pay systems that link the dynamics of wage growth with the efficiency of the company as a whole and the growth of the professional skills of workers have become widespread in the United States.

This approach is used by industrial corporations in relation to employees of design and research departments, the degree of which determines the level of scientific and technical developments and, consequently, the competitiveness of products.

The current wage systems in Germany offer the establishment of wages in three categories:

The skill level of the performer, the complexity of the work performed and the effectiveness of work.

The first two factors determine the amount of the fixed part of wages; the third - additional payments.

An analysis of the methods of organization and remuneration of labor in countries with a market economy shows that these methods are used both in combination with one another and separately from each other. Among the methods of material incentives, various forms of "collective motivation" of the wage worker's behavior are becoming increasingly important.

The most important thing in developing a system of remuneration and distribution of profits is to determine the effectiveness of the system, acceptable for the employer and for the employee.

When choosing a wage system, three main factors are taken into account:

the degree of control over the quantity and quality of manufactured products by the workers themselves;

accuracy of accounting for sewing products;

the level of costs associated with the introduction of a particular system of remuneration.

The piecework system of remuneration is carried out mainly according to the time-based tariff system. Time payment can be simple and premium.

With a simple time-based payroll system, wages are calculated according to uniform tariff rates for each category of work or a conditional range of rates depending on the duration of work in this category and on the complexity of the work performed.

Under bonus wage systems, the standard is taken to be the minimum level of output at piecework wages or the amount of work of a certain quality that an average-skilled worker can perform in one hour, working at an average pace, taking into account time for rest. For exceeding this norm by one percent, wages increase, respectively, by one percent. The total amount of allowances Should be no more than 15-20% of the total salary.

Additional payments to employees are made with good production indicators of the company no more than 1-2 times a year.

Since the size of the amount paid depends on the profitability of the company, the activities of all employees oriented in this direction in firms where the amount of profit sharing operates, employees are more creative. They have a good command of such terminology as "profit", "production costs", "output", and imagine a direct relationship between their own welfare and the welfare of the firm.

Calculation of wages for employees and staff of the sewing enterprise "Tom"

Below is a table of approximate calculation of the wages of piecework workers, providing for payment in cash, calculated on equal amounts between workers of certain categories.

For the distribution of wages, a formula based on a general coefficient is used, which allows you to determine the allowable share of expenses.

Consider a specific example with data obtained from the Kemerovo factory "Tom".

Since this factory is dominated by time-bonus wages for workers, therefore, a table is provided for an approximate calculation of the wages of piecework workers.

Factor (rub)	Min (rub).	Hour (rub).	Daily (rub)	Month (rub)	Premium 35%

For example, an assortment of special clothes

The average category of workers who sewed this assortment is 2.8.

We select from the table the daily wage of the working category, it is equal to 168.5 rubles.

Let's find the hourly rate. It is calculated by dividing the worker's daily wage by the number of hours per shift.

168.5/8 = 21.25 rubles.

The working time fund is equal to 166.7 hours per month, so the salary per month will be:

21.25 × 166.7 \u003d 3542 rubles.

We multiply the resulting amount by the regional coefficient equal to 1.3. The result is 4604 rubles. To calculate the full salary, we add a bonus of 35% to this amount and as a result we get an amount equal to 5843 rubles.

At the enterprises of the clothing industry for planning wages, a table of labor participation by category of specialists is used.

table 2

	Qualification group	Qualification factor
	Head of the enterprise (director)
	Chief Engineer
	Deputy Director
	Heads of departments (heads of departments)
	Leading specialists (technologists)
	Specialists and workers of higher qualifications (foremen)


	Specialists and workers
	unskilled workers

In the relevant departments, the salaries of specialists are calculated on this basis. They receive a supplement for education and categorization.

There are four categories of specialists: the second category, the first category, the highest category and leading specialists. The difference between them is 15%. Wages depend on working conditions, fulfillment of the plan, work experience, qualifications, special services to enterprises.

Based on the calculated wages of the main worker, we calculate the possible wages of specialists. It is 150-300% of the main workers.

Flow Master - 150% (6906 rubles) plus 20% bonus for qualification. We get the sum equal to 8287.

Technologist - 170% (7826 rubles) plus 20% bonus for qualification. We get the amount of 9391 rubles.

Shop manager -200% (9208 rubles) plus 20% bonus for qualification. We get the amount of 11049 rubles.

The course project was completed in accordance with the topic, which dealt with all the main issues of organizing and calculating wages at sewing enterprises. Such issues as the procedure for calculating wages of various types were disclosed in detail: simple time-based, simple piece-work, time-bonus, piece-bonus, lump-sum. It also considered the planning of the wage fund and the organization of wages at enterprises with market economies in other countries.

The estimated part of the course project was made in accordance with the data from the specific enterprise PTSHO "Tom". It was proved that the wages of the main worker can be increased up to 6 tr. The specialists of different categories have up to 11 thousand, based on additional indicators: education, experience.

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coursework

Introduction

1. Methodological aspects of labor productivity analysis

1.1 The economic essence of labor productivity

1.2 Labor productivity. Indicators characterizing labor productivity

1.3 Sources and objectives of labor productivity analysis

2. Analysis of labor productivity in Veta LLC

2.1 Brief description of Veta LLC

2.2 Analysis of the level and dynamics of labor productivity

2.3 Analysis of the impact of structural shifts in the product mix on labor productivity

2.4 Analysis of the ratio of labor productivity and average wages

3.1 Ways to increase productivity by reducing manual labor

3.2 Professional development of workers Conclusion References

The productivity of living labor is determined by the expenditure of time in a given production, at a given enterprise, while the productivity of social labor is determined by the expenditure of living and social labor. With scientific and technological progress, the share of social labor costs increases, as the worker is equipped with more and more new means of labor (from the simplest machines to electronic complexes). However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is declining. This is the essence of increasing the productivity of social labor.

The purpose of the work is to study the essence of labor productivity, the methodology for analyzing labor productivity in an enterprise.

Work tasks:

– study of the essence of labor productivity and methodology for analyzing labor productivity in enterprises,

– analysis of labor productivity at the enterprise under study,

— development of measures aimed at increasing labor productivity.

The object of the research work is the manufacturing enterprise of the city of Togliatti LLC "Veta", which belongs to the field of small business and is engaged in the provision of services for the repair of premises.

When writing the work, scientific and methodological literature on the economics of the enterprise, analysis and planning of its economic activity was used.

labor productivity analysis enterprise

1 . Methodological aspects of labor productivity analysis

1.1 The economic essence of labor productivity

Labor productivity is the ratio of the amount of products produced in a certain period of time to the amount of resources consumed to create or produce these products in the same period.

Labor productivity, characterizing the efficiency of labor costs in material production, is determined by the quantity of products produced per unit of working time, or labor costs per unit of output. A distinction is made between the productivity of living labor and the productivity of total, social, labor. The productivity of living labor is determined by the expenditure of working time in a given production, at a given enterprise, while the productivity of social labor is determined by the expenditure of living and social labor. As scientific and technological progress progresses, the improvement of production, the share of social labor costs increases, as the worker is equipped with more and more new means of labor (from the simplest machines to electronic complexes). However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is declining. This is the essence of increasing the productivity of social labor.

Particular indicators: the labor intensity of products of a certain type in physical terms per man-day or man-hour.

Auxiliary indicators: the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The indicator of output in monetary terms is used to determine labor productivity at enterprises that produce heterogeneous products.

Depending on the composition of the included labor costs, there are:

- technological labor intensity, including all the costs of the main workers, pieceworkers, time workers;

- the complexity of maintenance of production, including the labor costs of auxiliary workers;

- production labor intensity - labor costs of all workers, both main and auxiliary;

- the complexity of production management, including the labor costs of engineers, employees, maintenance personnel, security;

- full labor intensity, which is the labor costs of all categories of industrial and production personnel.

1. 2 Pproductivityb labor. Indicators, characterizing labor productivity

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.

General indicators: average annual, average daily and average hourly output per worker, average annual output per worker in value terms.

Particular indicators: the labor intensity of products of a certain type in physical terms for 1 man-day or man-hour.

Auxiliary indicators: the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is the average annual production of products by one worker (HW):

GV \u003d TP / H, (1.1)

where TP is the volume of marketable products in value terms;

H is the number of employees.

Factors influencing the annual output are presented in fig. 1.1.

Hence, the factor model for the indicator of average annual output will have the following form:

GV \u003d UD * D * t * SV (1.2)

Rice. 1.1. The relationship of factors that determine the average annual output of an employee of an enterprise The calculation of the influence of these factors can be carried out using chain substitution, absolute differences, relative differences or the integral method.

Labor intensity - the cost of working time per unit or the entire volume of manufactured products:

TEi = FRVi / VVPi (1.3)

where PDF i is the fund of working time for the manufacture of the i-th type of product,

VVP i - the number of products of the same name in real terms.

This indicator is the inverse of the average hourly output.

1. 3 Sources and tasks of labor productivity analysis

The tasks of labor productivity analysis are:

calculation and analysis of the main indicators characterizing labor productivity;

analysis of factors affecting labor productivity;

identification of reserves for increasing labor productivity and development of organizational and technical measures aimed at increasing labor productivity.

TE=? (TEi * UDi)(1.4)

The influence of these factors on the average level of labor intensity can be determined by the method of chain substitution through the weighted average values according to the formula:

TEpl =? (Vpli * TE pli); (1.5)

TE usm=? (V fi * TE pli) /? Vfi;(1.6)

TEF =? (V fi * TE fi) /? Vphi (1.7)

In conclusion, the analysis determines the reserves for reducing the specific labor intensity of products for individual products and for the enterprise as a whole:

Ete \u003d TEV - Tef \u003d Tf - Tn + Td / VPf + VPn - Tf / VPf, (1.8)

where T f - the actual costs of working hours for the production of products, T n - the costs of working hours associated with a decrease in labor intensity, T d - additional costs of working hours associated with the implementation of measures to reduce labor intensity;

VP f - the actual volume of gross output;

VP n - the volume of gross output obtained in connection with a decrease in labor intensity.

B \u003d dp * Bp (1.9)

Vr \u003d D * Tcm * Vrh (1.10)

At the same time, the number of days worked by one worker is determined by dividing the total number of man-days worked by the worker Td by the number of workers:

D \u003d Td: Chr (1.11)

The average working day is found as a quotient of the total number of man-days worked:

Tcm \u003d Tch: Td (1.12)

The average hourly output is calculated by dividing the volume of output of products and services by the number of man-hours worked by workers:

Trf = V: Tch (1.13)

Therefore, the average output per worker depends on the following main factors:

the share of workers in the number of personnel. Its increase is achieved by the introduction of progressive enterprise management structures, the elimination of staff excesses, the average number of days worked by one worker during the analyzed period. Its change in comparison with the plan is characterized by the use of a whole-day fund of working time and occurs due to absenteeism, all-day downtime, an increase or decrease in loss of working time due to illness and other reasons,

the average length of the working day, which characterizes the completeness of the use of the intra-shift fund of working time. Its increase is ensured by the reduction of intra-shift downtime, delays and other losses of time during the shift, the average hourly output, which reflects the efficiency of the use of human labor per unit of time. Its level depends on the productivity of equipment, qualifications of workers, forms of labor organization and other organizational and technical factors.

2 . Analysis of labor productivity in Veta LLC

2.1 Brief description enterprises OOO "Veta"

In 2008 LLC "Veta" is engaged in repair and construction works.

The production structure of Veta LLC is shown in Figure 2.1.

Figure 2.1 - Production structure of Veta LLC

The organizational structure of the enterprise is shown in Figure 2.2.

Figure 2.2 - Organizational structure of the management of Veta LLC

The main technical and economic indicators are presented in Table 2.1.

Table 2.1 - Analysis of the main technical and economic indicators

№	Indicator		Abs. off 2008 from 2007
		off 2008 from 2006


	Number of personnel, pers.
	Number of workers
	The payroll fund for all employees at the enterprise
	Workers Wage Fund

	other expenses
	Revenue from sales
	Return on sales %.

Thus, as can be seen from Table 2.1, the profit from sales of services decreases every year, in 2008 compared to 2007 by 2658 thousand rubles, and since 2007 by 1066 thousand rubles, this is due to a decrease in demand for repair and construction work, with the consequences of the global financial crisis that began in 2008, and an increase in wages for the company's employees. The profitability of sales in 2008 compared to 2007 decreases only by 0.67%, and compared to 2006 it decreases by 8.09%.

Imagine in comparison the share of costs in total sales in the diagram (Fig. 2.3)

Figure 2.3 - Comparison of costs in the total volume of sales

2. 2 Analysis of the level and dynamics of labor productivity

The data for the analysis of labor productivity at Veta LLC are presented in Table 2.2.

Table 2. 2 - Labor productivity analysis

№	Indicator		Abs. off 2008 from 2007	Relative off 2008 from 2007
		off 2008 from 2006

	The volume of sales of products and services, thousand rubles.
	Number of personnel, pers.
	Number of workers
	The total number of man-days worked by workers per year, thousand
	The total number of man-hours worked by workers per year, thous.
	Average annual output of one employee, thousand rubles
	Average annual output of one worker, thousand rubles
	Share of workers in the number of employees, %
	Average number of days worked per worker per year
	Average working day, h
	Average daily output of one worker, thous.
	Average hourly output, thousand rubles

As follows from the data in Table. 2.2, labor productivity in 2008 decreased in relation to the previous year by 8.4%; and compared to 2006, labor productivity also decreased by 8.4%. The decrease in labor productivity is due to the decrease in average hourly output in relation to 2006-2007. by 8.3%. This was caused by the unstable financial situation in Russia in 2008 and a decrease in demand for repair and construction work. In the personnel structure in 2008, on the contrary, progressive changes took place, the share of workers in the total number of personnel increased by 0.1% compared to 2007, and increased by 0.9% compared to 2006. In 2008, the number of man-days worked by one worker turned out to be equal to the value for 2006−2007. - 230, the average working day in 2008 also corresponds to 2006 - 2007. - 8 ocloc'k. Thus, the analyzed enterprise failed to use its opportunities to increase labor productivity due to the global financial crisis that began in 2008 and spread to European countries, including Russia. Imagine the annual labor productivity in Figure 2.4.

Figure 2.4 - Labor productivity of workers for 2006−2008.

The decrease in labor productivity in 2008 compared to the previous year is also associated with a decrease in the average hourly output per worker; this decrease compared to the previous year occurred by 8.3%. At the same time, in 2008, compared to 2006, the enterprise showed positive changes in the structure of personnel - the share of workers in the total number of employees of the enterprise increased by 0.9%. The average number of days worked by one worker in 2008 did not change compared to the previous year.

Decrease in average hourly output in 2008 by 0.032 thousand rubles. entailed a decrease in the average annual output by 61 thousand rubles. (0.032* 8* 230), compared to 2006-2007.

The nature of the influence of the main factors on the change in labor productivity can also be judged by the ratio of the growth rates of the volume of services and products, the number of employees and workers, the number of man-days and man-hours. The increase in the number of workers in 2008 by 2006 (112%) exceeds the increase in the number of personnel (110.9%), which is possible only with an increase in the share of workers in the total number of employees. An increase in the number of workers by 12%, while the number of man-days worked by them also increased by 12%, indicates that the average number of days worked by one worker per year has not changed, therefore, the intra-shift working time fund was used in 2008 Also, as in the previous year, there was no increase in the loss of working time and a reduction in the length of the working day in 2008.

The nature of the change in the average hourly output can be judged by the ratio between the growth rates of the volume of services and products and the number of man-hours. The growth in the output of products and services in 2008 compared to 2006 corresponds to 2.6%, the number of man-hours worked, respectively, by 12%, compared with 2007, sales decreased by 2650 thousand rubles, or by 7%, although the total number of man-hours increased by 1.8% These figures indicate a decrease in average hourly output in 2008 compared to previous years.

To determine the change in the average output of one employee under the influence of the main factors, the method of chain substitutions was used (Table 2.3).

Table 2.3 - Analysis of the influence of the main factors on the change in labor productivity

substitution number	Share of workers, %	Number of working days per worker per year	Working hours, h	average hourly output,	The average annual output of one worker,	change in output,





The result of the influence of factors: 59.8 - 54 = - 5.8

2. 3 Analysis of the impact of structural shifts in the product range on the labor productivity

— developments for certain types of products and services,

— shares of certain types of products and services in total labor costs.

The size of the influence of each of the factors is determined by constructing an index of fixed composition and an index of structural changes.

To analyze the impact of structural shifts on the average output of one worker, current accounting data are used.

Analysis of the impact of structural shifts on the average output is presented in Table 2.4.

Table 2. 4 - Analysis of the impact of structural shifts in the product range on the average output

*Type of service*			Deviation from 2007 in terms of average output, %
	The scope of services	Number of workers	Share of workers in the total number, %	Average output t. rub	Scope of services	Number of workers	Share of workers in the total number	Average output t. rub
carpenter services
Plastering services
Painter's services
Bricklayer services

Figure 2.5-Decrease in labor productivity in 2007-2008

Calculate the fixed composition index:

Index of structural shifts:

2.4 Analysis of the ratio of labor productivity and average wages

Data for the analysis of the ratio of labor productivity and average wages is presented in table 2.5.

Table 2.5 - Analysis of the ratio of labor productivity and average wages

From the data in Table 2.5 it can be seen that the growth rate of average wages outpaces the growth rate of labor productivity. The ratio of labor productivity and average wages is 1.18 in general for employees of the enterprise and 1.27 for workers (according to 2008 data). Thus, the enterprise does not fulfill the requirement of expanded production: the growth rate of labor productivity must outstrip the growth rate of wages. Let's represent this ratio in figure 2.6.

Figure 2.6 - Growth rate of output and wages The decrease in the labor intensity of the production of services and products at the Veta enterprise is carried out in accordance with the plan for the economic and social development of the enterprise, which provides for measures to introduce new equipment and technological processes, mechanize manual labor, and improve the organization of labor and management, other measures that reduce the time spent on the production of services and products, reduce the number of personnel.

We will analyze the implementation of the action plan to reduce the labor intensity of production for certain types of work and present it in Table. 2.6.

Table 2.6 - Analysis of the implementation of the plan to reduce the labor intensity of production

From the data in Table 2.6 it can be seen that there was no decrease in labor intensity. According to 2008 data, the labor intensity was 3513 thousand standard hours, instead of 3505 thousand standard hours. according to 2007 data

The growth of labor productivity (in%) as a result of a decrease in the labor intensity of the production of services and products is calculated by the formula:

where P is the growth of labor productivity, %,

t is a decrease in the labor intensity of production, %.

In the study, labor productivity decreased by 0.2% (100 * 0.2 / (100 + 0.2)), as a result of an increase in the labor intensity of production.

Table 2.7 presents data on the share of workers engaged in manual labor in the enterprise.

Table 2. 7 - The level of use of manual labor in the enterprise

Thus, it can be concluded that labor intensity can be reduced by replacing equipment. Let's represent this problem in the form of a tree of goals (table 2.8)

Table 2.8 - Tree of goals for reducing labor intensity

3.1 Ways to improve performance by reducing manual labor

High labor productivity is one of the determining factors of competitiveness, and, consequently, the success and prosperity of the enterprise.

The main directions for solving the problem of increasing labor productivity are:

— intensification of production;

— technical re-equipment of the enterprise;

— the introduction of more advanced technology;

— radical improvement of product quality;

— improvement of the organization of production and labor;

- Improving the culture of production and strengthening the role of the "human factor".

Table 3.1 - Technical characteristics of machines

The high speed of processing products on the KD 250 machine is achieved due to the high rotational speed of the electric motor shaft - the value of the indicator exceeds the value of the similar one in the KD 118 machine by 2 times, and the rotational speed of the main shaft - the value of the indicator exceeds the value of the similar one in the KD 118 machine by 57% (( 5500−3500):3500 *100%). The high-speed processing mode on the KD 250 machine allows you to reduce the time for manufacturing products.

?T total \u003d N year * (t pcs 1 - tpcs 2) (3.1)

where N is the annual volume of output in physical terms,

t pcs. 1, tsht 2 - the average rate of time for the manufacture of a unit of production, (hour).

Table 3.2 - Time spent on the manufacture of a window block (operating and projected)

Calculation of the effectiveness of the implementation of the event:

Reducing the complexity of the operation:

a \u003d 100 * (1 - 11.8 / 13.4) \u003d 11.9%

The increase in labor productivity based on the reduction of labor intensity:

? PT = 100 * 11.9 / (100−11.9) = 13.5%

Due to the use of the proposed equipment, the complexity of manufacturing will decrease by 13.5% and amount to 11.8 hours.

PT = 13.5 * (5/61) = 1.11%

The relative savings in headcount for the enterprise as a whole is equal to:

Ech \u003d (Chish * Fri) / (100 + Fri) (3.2)

Ech \u003d (61 * 1.11) / (100 + 1.11) \u003d 0.67 (people)

Wage savings will be: Ezp = 164 * 0.67 = 109.88 (thousand rubles) Savings on the unified social tax:

Es \u003d 109.88 * 26.3: 100 \u003d 28.9 (thousand rubles)

Conventional annual savings: Eg = 109.88 + 28.9 = 138.78 (thousand rubles)

Annual economic effect, based on the fact that the cost of purchasing one piece of equipment is 39,000 rubles: E = Eg - W * En = 138.78 - 39 * 0.33 = 125.91 (thousand rubles),

Where: En is the standard payback ratio (En = 0.33).

The service life of the upgraded equipment KD 118 is 4.5 years with 8 standard years, i.e. the machine can be sold at a residual value of 5.68 thousand rubles. Thus, the value of the annual economic effect can be adjusted:

E \u003d 125.91 + 5.68 \u003d 131.59 (thousand rubles).

Payback period: Current = W: E; Current = 39: 131.59 = 0.3 (years)

3.2 Professional development of workers

Table 3.3 - Correspondence of the categories of workers with the categories of work performed

Let us calculate the indicators of the economic effect from the introduction of measures to improve the skills of workers.

The actual level of use of skills of workers before the implementation of the measure:

K 1 \u003d Rf: Rf (3.3)

where Ррф is the actual average category of work, Рф is the average category of workers

K1 \u003d 3.9: 4.1 \u003d 0.96

The number of workers who need to improve their skills by one category:

H \u003d (Рр f - Рр) * Chis.work. (3.4)

H \u003d (4.1 - 3.9) * 56 \u003d 11 (people)

Increasing the level of performance of production standards by workers:

Rnv \u003d (Nvp - Nvf): Hvf * 100%, (3.5)

where Nvp is the projected percentage of compliance with the standards (100%),

Nvf - the average percentage of fulfillment of production standards actual (96%)

Rnv \u003d (100 - 96): 96 * 100 \u003d 4.2%

The increase in labor productivity in the whole enterprise:

PT \u003d 4.2 * (56/ 61) \u003d 3.85%

The relative savings in headcount for the enterprise as a whole is equal to:

Ech \u003d (Chsh * Fri) / (100 + Fri) Ech \u003d (61 * 3.85) / (100 + 3.85) \u003d 2.3 (people)

The wage savings will be:

Ezp \u003d 164 * 2.3 \u003d 377.2 (thousand rubles)

Savings on the unified social tax:

Es \u003d 377.2 * 26.3: 100 \u003d 99.2 (thousand rubles)

Eg \u003d 377.2 + 99.2 - 248 \u003d 228.4 (thousand rubles)

Table 3.1 - Summary table of indicators of economic efficiency of the designed activities

Zconclusion

Labor productivity is the ratio of the amount of products produced in a certain period of time to the amount of resources consumed to create or produce these products in the same period.

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Deviation (+,-)

Average annual number (number) of workers (KR)

Incl. in the main production

Worked per year by one worker:

Average working day (P), h

Working time fund, h