The production level at the enterprise is calculated as. Concept and types of production. Examples for different types of activities
Labor productivity for the year or month for the enterprise is calculated by the formula: PT \u003d V / R, where
- PT - average annual or average monthly output;
- B - revenue;
- P is the average number of employees per year or month.
For example: for a year, the entire enterprise also earns 10,670,000 rubles. As already indicated, 60 people work. Thus: PT \u003d 10 670 000/60 \u003d 177 833.3 rubles. It turns out that for one year of work, each employee brings an average of 177,833.3 rubles of profit. Average daily calculation You can calculate the average daily or average hourly output using the following formula: PTC \u003d V / T, where
- T is the total cost of working time for the production of products in hours or days;
- B - revenue.
For example, an enterprise produced 10,657 machines in 30 days. Thus, the average daily output is equal to: PTC \u003d 10657/30 \u003d 255. 2 machines per day.
Production formula
Attention
Example Given the following initial parameters: In total, one cook spends 25220 s to make a curd cake. Prep time takes 1260 s, preparation of the workplace and necessary materials costs 1008 s.
In breaks for rest and personal needs, it takes 1260 s. According to the timing specified in the regulatory documents, 32.39 seconds should be spent on the manufacture of one unit of curd cake.
Info
Find the production rate. We substitute the data into our formula and we get the result: HB \u003d (25220 - (1260 + 1008 + 1260)) / 32.39 \u003d 671 pcs. Thus, one chef in one work shift is able to make 671 units of curd cake.
The results obtained serve as an assessment of labor productivity and are the main data for calculating wages. Production rates for cleaners are not industrial premises Let's look at another example.
Methods for calculating labor productivity
The amount of bonuses and incentives will be calculated correctly if it provides a corresponding increase in the company's revenue and profit.
- The analysis also reveals specific factors that positively and negatively affect labor intensity. For example, interruptions in the supply of spare parts, raw materials and materials, frequent breakdowns of equipment, insufficient organization of labor in the shop or at the enterprise.
If necessary, the timing of working hours is added to this analysis and appropriate adjustments are made to the rationing of labor of individual departments and the work of middle and top managers.
You can look at the following video for detailed information on calculating this indicator: Read about how to correctly calculate the profitability of an enterprise in this article. If you are wondering how to register your trade mark, check out this material.
How to calculate labor productivity in an enterprise?
Relativity of labor productivity Labor productivity as economic indicator carries direct information about the degree of efficiency of the labor of workers invested in the manufactured products. Working, a person spends time and energy, time is measured in hours, and energy - in calories.
Important
In any case, such work can be both mental and physical. If the result of labor is a thing, product or service created by a person, then the labor invested in it takes a different form - “frozen”, that is, materialized, it can no longer be measured by the usual indicators, because it reflects past labor investments and costs.
Evaluating labor productivity means determining how efficiently a worker (or a group of workers) has invested his labor in creating a unit of output within a specified time period.
Labor productivity indicators and calculation methods
In order to calculate the total production capacity, we need to use the conversion factor, metal products. It takes 1000 grams of iron to make 120 nails, 500 grams to make 30 bolts, and 1500 grams to make 40 screws. As a result, adding up all the manufactured products in their general initial form (iron) 1000 gr + 500 gr + 1500 gr \u003d 3000 gr / metal products. The formula for calculating labor productivity The labor method is based on measuring the volume of manufactured goods, for the calculation of which it is necessary to use the conditional production labor intensity.
Labor productivity formula
Formulas and examples of calculations Generalized formula for labor productivity: P \u003d O / H, where
- P is the average labor productivity of one employee;
- О - the amount of work performed;
- H is the number of employees.
Such an indicator characterizing how much work one person performs for a selected period (hour, shift, week, month) is also called production. Example 1. In January 2016, the fashion studio completed 120 orders for sewing outerwear (jackets).
The work was carried out by 4 seamstresses. The productivity of one seamstress was 120/4 \u003d 30 jackets per month. The inverse indicator - labor intensity - determines how much labor (man-hours, man-days) is needed to produce a unit of output.
Example 2. In December 2015, the workshop of the furniture factory produced 2500 chairs. According to the time sheet, the staff worked 8,000 man-hours.
How to correctly calculate labor productivity
Cleaning of industrial premises is carried out approximately according to the same plan, therefore, data from a real-life enterprise, for example, the beer and non-alcoholic industry, were taken as a basis. The calculation of the production rate is carried out taking into account the following points:
- basic operations: washing and sweeping floors, washing and wiping walls, windows, doors;
- cleaning rooms: technological workshops and auxiliary areas;
- characteristics of cleaning objects: material of manufacture, labor intensity during work;
- for optimal working time an 8-hour shift is taken.
Calculation formula for cleaning industrial premises Directly at the enterprise, its own time measurements are taken when calculating production rates.
This is done in order to most accurately understand how many minutes or hours it takes to wipe windows, say, 1 by 1 m or 2 by 3 m.
Development formula calculation example
The average output can be calculated by taking the ratio of output to the total number of workers. Output is calculated using the following formula: B \u003d V / T where:
- B - production;
- V is the volume of products manufactured (in money, standard hours or in kind);
- T is the time taken to manufacture a given volume of products.
- Labor intensity - costs and associated efforts accompanying the production of goods. They can be of various types:
- technological - labor costs for the production process itself;
- maintenance - spending on equipment repair and production services;
- managerial - labor costs for the management of the production process and its protection.
NOTE! The totality of technological and service labor costs constitutes production labor intensity.
Production rate: formula. how to calculate the production rate?
In the regulatory documents for the food industry, special labor intensity factors have been developed, without which it is impossible to calculate the production rate. The coefficient of labor intensity of the food industry The coefficient of labor intensity shows how long it takes to prepare one dish in relation to the dish taken as a unit of labor intensity. In other words, there is a single parameter taken as a unit, and all the rest are equated to it. For example, the simplest chicken soup in the amount of one serving is cooked for 100 s. This is a unit. Milk soup will take 90 seconds, in which case the labor intensity factor will already be 0.9. Timing helps to establish such a framework.
In any case, such labor can be both mental and physical. If the result of labor is a thing, product or service created by a person, then the labor invested in it takes a different form - "frozen", that is, materialized, it can no longer be measured by the usual indicators, because it reflects already past labor inputs and costs. Evaluating labor productivity means determining how efficiently a worker (or a group of workers) has invested his labor in creating a unit of output within a specified time period.
Formula of production to the content Labor intensity The indicator is an accurate display of the level of labor expended in the calculation of one employee for the creation of one product. It is the reciprocal of the production rate.
The effectiveness of the use of personnel at the enterprise is characterized by indicators of labor productivity. Labor productivity is an economic category that expresses the degree of fruitfulness of the purposeful activities of people in the production of material and spiritual benefits. Labor productivity is determined by the number of products (volume of work) produced by the employee per unit of time (hour, shift, quarter, year) or the amount of time spent on the production of a unit of output (to perform a certain work).
Average annual output per employee
1.Workers: H \u003d Labor intensity: (Annual fund of working time * Coefficient of fulfillment of norms). 2. Hardware: H \u003d Number of units * Number of workers in this area * Load factor.
Analysis of the qualification level The number of employees by specialty is compared with the normative one.Production and labor intensity of products: methods of their determination
Average daily output where T day - actually worked in reporting period man-days.Average monthly (quarterly, annual, or for any period from the beginning of the year) of a worker (employee) Вt \u003d V / Chav.R Chav.r - the average number of workers (employees) in the reporting period Methods for determining the output are classified depending on the unit of measurement of the volume of production: cost (in terms of cost indicators produced or products sold) - when the enterprise produces dissimilar products.
Key indicators and formula for calculating labor productivity
Labor productivity characterizes the productivity of labor input per unit of time.For example, it shows how many products will be produced per hour. At the enterprise, productivity is determined through two basic indicators: They are the most appropriate when assessing the degree of efficiency of labor costs per unit of time.
Increased productivity leads to higher production volumes and savings in wages.
Hourly output per worker, Daily output per worker, Annual output per worker
Based on the data given below, it is necessary to calculate indicators such as hour one, daytime one and annual output of one worker:
- production volume in the reporting year - 20,000 thousand dollars;
- average annual number of workers is 1100 people;
For one year, the employees of the enterprise worked out:
1,720 thousand man-hours;
340 thousand man-days.
AND) Hourly output \u003d Production volume / Man-hours worked
Hourly output of one \u003d 20,000,000 / 1,720,000 \u003d $ 11.63
B) Daily production \u003d Production volume / Man-days worked
Daily output \u003d 20,000,000 / 340,000 \u003d $ 58.82
IN) Annual output of one worker \u003d Production volume / Average annual number workers
Annual one worker \u003d 20,000,000 / 1100 \u003d $ 18,181.82
Production per employee: formula, norms and calculations
As quantitative indicators of productivity, natural and cost indicators are used, such as: tons, meters, cubic meters, pieces, etc.Labor productivity is characterized by production. The output is calculated for one principal, one worker and one worker. In different cases, the calculations will be carried out in different ways.
On one main - the number of products produced is divided by the number of main ones.
Labor productivity analysis
The growth of labor productivity depends on many factors such as technical progress, modernization of production, improvement of professional training of personnel and their economic and social interest, etc.The essence of labor productivity is characterized by analyzing two main approaches to using labor resources and strength: extensive and intensive approaches.
QUESTION 23
Labor productivity characterizes efficiency, effectiveness of labor costs and is determined by the amount of products produced per unit of working time, or by labor costs per unit of products produced or work performed.Distinguish between the productivity of living and the productivity of social (aggregate) labor.
The productivity of living labor is determined by the cost of working time in each separate production, and productivity of social (aggregate) labor -costs of living and materialized (past) labor. The productivity of social (aggregate) labor as applied to the entire national economy is calculated as the sum of the national income per person employed in the branches of material production.
In enterprises, labor productivity is defined as the cost efficiency of only living labor and is calculated through the indicators of output and labor intensity of products, between which there is an inverse relationship (Fig. 3).
Figure: 3. Indicators of labor productivity
Generation (B)— this is the amount of products produced per unit of working time or per one average employee or a worker for certain period (hour, shift, month, quarter, year).It is calculated as the ratio of the volume of products produced (OP)to the cost of working time for the production of these products (T)or to the average number of employees or workers (H):
V \u003d OP / T or V \u003d OP / H.
Note that when determining the level of labor productivity through the indicator of production, the numerator (volume of products produced) and the denominator of the formula (labor costs for the production of products or the average number of employees) can be expressed in different units of measurement. In this regard, depending on the denominator used, the formulas distinguish between the average hourly, average daily, average monthly, average quarterly and average annual output.
Index average daily output production reflects the average volume of products produced by one worker per day worked:
When calculating daily output days worked by a person do not include all-day downtime and absenteeism. It depends on the average hourly production of products and the degree of use of the duration of the working day:
In days \u003d In hour × P cm,
where P cm is the average actual duration of the working day (shift).
Note that if the costs labor is measured by the average number of workers, then an indicator of the average monthly (average quarterly, average annual) output is obtained, per one average worker (depending on which period of time the volume of production and the number of workers belong to - month, quarter, year):
Average monthly output depends on the average daily output and on the number of days worked on average by one average worker:
In month \u003d B d × T f
In month \u003d In hour × T f × P cm,
where T f is the average actual duration of the working period, days.
The relationship of this indicator with the previous one is determined by the specific gravity (d)workers in the total number of PPP employees:
Indicators mid-quarterand average annual output per one average worker (employee) are determined in the same way. Note that the volume of production of gross and marketable products can be calculated by the formula:
As for the numerator production rate, then, depending on the choice of the unit of measurement, the volume of products produced can be expressed in natural, value and labor units of measurement. Accordingly, there are three methods for determining production: natural (conditionally natural), cost and labor (according to standardized working time).
Natural indicatorsmeasurements labor productivity are the most reliable and accurate and to a greater extent correspond to its essence, however, the scope of their application is limited. Natural indicators in determining production are used at enterprises of such industries as gas, coal, oil, electric power, forestry, etc., and conditionally natural indicators are used in the textile, cement industry, metallurgy, production of mineral fertilizers, etc.
Compared to naturalcost method definition of production is universal, but it takes into account not only the change in the costs of living labor, but also, to a large extent, the influence of structural changes in the production program, material consumption of products, price changes, etc. Production in monetary terms at the enterprise, depending on the field of application of this the indicator can be determined by the indicators of gross, marketable, sold and net production.
Labor methodmeasurements labor productivity involves the use of an indicator of labor intensity as a measure of production. In practice, it has a limited scope: in individual workplaces, in teams, in sites and in workshops that produce heterogeneous and work-in-progress products that cannot be measured either in natural or in monetary units. In most cases, the standardized technological labor intensity at the beginning of the year is used as a production meter.
The main planning and accounting indicators labor productivity at industrial enterprises is the volume of production in natural or value terms per one worker of industrial production personnel (per man-day or man-hour worked) and the labor intensity of a unit of production or work. Labor intensity (T p ) represents the cost of living labor for the production of a unit of output.The labor intensity indicator has a number of advantages over the production indicator. It establishes a direct relationship between the volume of production and labor costs and is determined by the formula:
T p \u003d T / OP,
where T- the time spent on the production of all products, standard hours or man-hours; OP- the volume of manufactured products in physical terms.
Note that the production rate is a direct indicator of labor productivity, since the greater the value of this indicator (other things being equal), the higher labor productivity. The labor intensity indicator is the opposite, since the lower the value of this indicator, the higher labor productivity. There is a relationship between the change in the rate of time (labor intensity) and production. If the time rate decreases by (C n) percent, then the production rate increases by (Y in) percent, and vice versa. The indicated dependence is expressed by the following formulas:
Example.The time rate has decreased by 20%, then the production rate will increase by Y in \u003d (100 × 20) / (100 - 20) \u003d 2000/80 \u003d 25%. Conversely, if the production rate increases by 25%, then the time rate will decrease by C n \u003d (100 × 25) / (100 + 25) \u003d 20%.
Depending on the composition of labor costs, included in the labor intensity of products, and their role in the production process, distinguish technological labor intensity, labor intensity of service production, production labor intensity, labor intensity of production management and total labor intensity (Figure 16.4).
Figure: 4. The structure of the total labor intensity of manufacturing products
Technological labor intensity (T tech)reflects the labor costs of the main production workers, pieceworkers (T Xia)and time workers (T povr):
T tech \u003d T sd + T povr,
The indicator of technological labor intensity is the most widespread, because the rationing of labor at an enterprise (firm) is more concerned with workers, and to a lesser extent - with employees.
Labor intensity of production maintenance (T obsl) is the aggregate of the costs of auxiliary workers of the main production departments (T auxiliary)and all workers of auxiliary workshops and services (repair, energy workshop, etc.) engaged in maintenance of production (T pop):
T obsl \u003d T auxiliary + T auxiliary
Manufacturing labor intensity(T pr) includes the labor costs of all workers, both main and auxiliary:
T pr \u003d T tech + T obsl.
Labor intensity of production management (T y) represents the labor costs of employees (managers, specialists and employees themselves) employed both in the main and auxiliary workshops (T sl.pr),and in the general plant services of the enterprise (T sl. Head):
T y \u003d T sl.pr + T sl. Head.
As part of full labor intensity (T full)reflects the labor costs of all categories of industrial production personnel of the enterprise:
T full \u003d T tech + T obsl + T y.
Depending on the nature and purpose of costslabor each of the specified indicators of labor intensity can be design, prospective, normative, planned and actual. In planned calculations, the labor intensity of manufacturing a unit of output (type of work, service, parts, etc.) and the labor intensity of the commodity output ( production program).
Labor intensity of a unit of production (type of work, service), as already noted, is subdivided into technological, production and complete, depending on the labor costs included in the calculations. Labor intensity per unit of production in physical terms is determined for the entire range of products and services at the beginning of the planning period. When large assortment labor intensity is determined by the representative products, to which all the others are listed, and by the products that occupy the largest share in the total volume of production.
Labor intensity of commodity release (T tv ) calculated by the following formula:
where T i- labor intensity of a unit of production (works, services), standard hours; OP, is the volume of output of the i-th type of product, according to the plan, of the corresponding units; p- the number of names (nomenclature) of products (works, services), according to the plan.
T ore content of the production program is defined similarly. Note that if the technological (production, full) labor intensity of a unit of products (works, services) is used in the calculations, then, accordingly, we obtain the technological (production, full) labor intensity of the commodity output (production program).
The ultimate goal of any entrepreneurial endeavor is to make a profit. A businessman or company uses the complex necessary resources: goods, raw materials and materials, energy sources, property and technical means, new technologies, labor force and services of various organizations.
For getting positive result should be fairly accurate economic effect from using all the elements of these resources.
What is it, why count
Every employer dreams that the staff he hired to do as much work as possible in a shorter period of time. For the average calculation of the efficiency of the workforce indicators of labor productivity are used.
The most objective will be the assessment of the fruitfulness of the work of workers performing homogeneous work in similar conditions. In this case, in the analysis, you can see how many operations, parts, units are performed by employees, that is, count in kind: how many one person has produced products per hour, shift, month, or how long it takes him to manufacture a unit of production.
During production and execution various works their volume is calculated in value terms, which to a certain extent reduces the accuracy of the calculation.
What is the practical meaning of these indicators?
- Comparison with the planned, baseline or actual indicator of previous periods helps to find out whether the efficiency of the work of the team as a whole has increased or decreased and individual structures enterprises.
- It allows you to assess the potential load on employees and the ability of the enterprise to fulfill a certain volume of orders within a specified period.
- Helps to clarify the size of the utility of introducing additional technical means and the application of new technologies. This is done by comparing the average performance of an employee before implementation and after the application of technical innovations.
- Based on the analysis of the data obtained, a personnel incentive system is being developed. The amount of bonuses and incentives will be calculated correctly if it provides a corresponding increase in the company's revenue and profit.
- The analysis also reveals specific factors that positively and negatively affect labor intensity. For example, interruptions in the supply of spare parts, raw materials and materials, frequent breakdowns of equipment, insufficient organization of labor in the workshop or at the enterprise. If necessary, the timing of working hours is added to such an analysis and appropriate adjustments are made to the rationing of labor of individual departments and the work of middle and top managers.
You can see detailed information on calculating this indicator in the following video:
Formulas and calculation examples
Generalized formula for labor productivity:
P \u003d O / H, Where
- P is the average labor productivity of one employee;
- О - the amount of work performed;
- H is the number of employees.
Such an indicator characterizing how much work one person performs for a selected period (hour, shift, week, month) is also called elaboration.
Example 1. In January 2016, the fashion studio completed 120 orders for sewing outerwear (jackets). The work was carried out by 4 seamstresses. The productivity of one seamstress was 120/4 \u003d 30 jackets per month.
Reverse indicator - labor intensity - determines how much labor (man-hours, man-days) is needed to produce a unit of output.
Example 2. In December 2015, the workshop of the furniture factory produced 2500 chairs. According to the time sheet, the staff worked 8,000 man-hours. It took 8000/2500 \u003d 3.2 man-hours to make one chair.
To determine labor productivity in a shop, structural unit of a plant, factory for a period (month, quarter, year), the formula is used PT \u003d oC / cfr, Where
- PT is the average labor productivity of one employee for the period;
- оС - total total cost finished products for the period;
- cp - shop workers.
Example 3. The metalware shop in November 2015 produced finished products for a total of 38 million rubles. The average number of employees was 400 people. 63,600 man-hours worked. In December 2015, products worth 42 million rubles were manufactured, and the average number of employees was 402 people. 73560 man-hours worked.
Production per person:
- In November, it amounted to 38,000 thousand rubles / 400 \u003d 95 thousand rubles.
- In December, 42,000 thousand rubles / 402 \u003d 104.5 thousand rubles.
The growth rate of labor productivity in the shop was 104.5 / 95 x 100% \u003d 110%.
Labor intensity for the manufacture of finished products in the amount of 1 million:
- In November: 63,600 man-hours / 38 million rubles \u003d 1673.7 man-hours,
- In December: 73,560 man-hours / 42 million rubles \u003d 1,751.4 man-hours.
Qualitative analysis labor indicators makes it possible to optimize the total number of employees, their placement, to identify the existing shortcomings and reserves in the organization of labor and the need for technical improvement of work processes.
Labor productivity characterizes the efficiency, effectiveness of labor costs and is determined by the amount of store products produced per unit of working time, or labor costs per unit of products produced or work performed.
Distinguish between the productivity of living and the productivity of social (aggregate) labor. The productivity of living labor is determined by the cost of working time in each separate production, and social (aggregate) labor productivity - the costs of living and materialized (past) labor.
The productivity of social (aggregate) labor as applied to the entire national economy is calculated as the national income per person employed in the branches of material production.
At enterprises, labor productivity is defined as the cost efficiency of only living labor and is calculated through indicators working outand labor intensityproducts between which there is an inversely proportional relationship.
Production(B) is the amount of products produced per unit of working time or per one average employee or worker for a certain period (hour, shift, month, quarter, year). It is calculated as the ratio of the volume of products produced (OP) to the labor time spent on the production of these products (T) or to the average number of employees or workers (H):
V \u003d OP / T or V \u003d OP / H
The hourly (In h) and daily (In days) production per worker is determined similarly:
In h \u003d OD month / T hour; In days \u003d OP months / T days
where OP month is the volume of production per month (quarter, year);
T hour, T day - the number of man-hours, man-days (working time), worked by all workers per month (quarter, year).
When calculating the hourly output, in-shift downtime is not included in the number of man-hours worked, so it most accurately characterizes the level of productivity of living labor.
When calculating daily output, man-days worked do not include all-day downtime and absenteeism.
The volume of products produced can be expressed in natural, valueand laborunits of measurement. Accordingly, there are three methods for determining production: natural (conditionally natural), valueand according to standardized working hours.
Annual labor productivity ( annual output per employee) is the main planning and accounting indicator for enterprises.
Labor intensity (Tr) represents the cost of living labor to produce a unit of output. It establishes a direct relationship between the volume of production and labor costs and is determined by the formula
Tr \u003d T / OP
where T is the time spent on the production of all products, norm-h, man-h;
OP - the volume of manufactured products in physical terms.
Distinguish between technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity.
Technological labor intensity (T tech) reflects the labor costs of the main production workers, pieceworkers (T sd) and time workers (T pd):
T tech \u003d T sd + T povr
Labor intensity of production maintenance (T obsl) is the aggregate of the costs of auxiliary workers in the main production shops (T main) and all workers in auxiliary shops and services engaged in the maintenance of production (T auxiliary):
T obsl \u003d T main + T sp
Manufacturing labor intensity (T pr) includes the labor costs of all workers, both main and auxiliary:
T pr \u003d T tech + T obsl
Labor intensity of production management (T y) represents the costs of employees (managers, specialists and actually employees) employed both in the main and auxiliary workshops (T sl.pr), and in the general plant services of the enterprise (T sl. Zav):
T y \\ u003d T sl.pr + T sl.zav
As part of full labor intensity (T full) reflects the labor costs of all categories of industrial production personnel of the enterprise:
T full \u003d T tech + T obsl + T y
Depending on the nature and purpose of labor costs, each of these indicators of labor intensity can be design, prospective, regulatory, plannedand actual.
12. Planning labor productivity, production and labor intensity.
Establishing the level of labor productivity for a specific period of time for an enterprise and individual industries is necessary to determine the possible results of production activities, its expediency in general.
Planning to improve labor productivity is based on two indicators: average annual output per average employee (worker) and labor input .
Knowing the relationship between production and the volume of output (works, services) and labor costs for this output, let us consider the impact of each of them on production.
The increase in the volume of production occurs under the influence of changes (increase) in output and the number of employees.
Determination of the increase in production due to the increase in output, when the volume of output and the number of employees grow simultaneously, and the growth rate (increase) of the number of employees is lower than the growth rate (increase) of production, is produced according to the formulas:
where Q 1 ≈ growth rate of output volume%, H 1 ≈ growth rate of the number of PPP,%; - the rate of increase in the number of PPP,%; ═≈ the rate of increase in the volume of production,%.
The distribution of the increase in output due to the growth in output and headcount can be calculated in absolute terms using the formulas:
where and is the increase in production due to the growth of the output and the number of PPP, respectively, rubles; IN fact and IN pl (base) - respectively, the actual output per employee and according to the plan (base year), rubles; H fact and H pl (bases) ═ ≈ respectively the actual and planned (base) number of employees, people.
The initial number of industrial production personnel ( H I), necessary to fulfill the planned volume of work, provided that production is maintained in the base period, is calculated using the formulas:
a) with direct account
where Q pl ≈ the volume of production according to the plan, rubles; IN bases ≈ output per employee in the base period, rubles;
b) with a constant structure of production
c) in the presence of structural changes
where H bases ≈ number of employees in the base period, people; ═≈ index of production growth; H i - number of employees ith structural unit; ═- production growth index ith structural unit.
Effort planning is carried out for individual operations, products, works, and then the labor intensity of the entire production program is calculated as the sum of the products of the labor intensity of each product (work, service) and the planned output of this product (work, service).
The planning of the labor intensity of the product and the entire production program is carried out in accordance with its structure.
The total labor intensity of the production program ( T full) or release of products (works, services) includes the sum of all costs ( T those + T ob + T ex) for the manufacture of each product (work) and their total volume.
Labor intensity can be standard, actual and planned.
The normative labor intensity is calculated on the basis of the current labor standards and norms: time norms, production norms, service norms, headcount norms. The standard labor intensity is calculated to determine the total amount of labor costs both for the manufacture of individual products and for the implementation of the entire production program. The standard labor intensity of the annual production program is calculated by the formula:
where ═≈ total labor intensity of unit production i-th product (work, service); ═≈ planned number of issues i-th products (works, services) in natural units during the year (if the calculation is carried out for another calendar period, for example a month or a quarter, then the labor intensity of the production program is calculated for a month or a quarter, respectively); n ≈ the number of names of products (works, services).
Actual labor intensity is the total labor costs for the performed amount of work (services). It is calculated to monitor performance planned targets, analysis, identification of reserves for reducing labor costs for the planning period.
The planned labor intensity is calculated for the newly developed and manufactured products. For the products being mastered, the planned labor intensity will be equal to its standard value. For manufactured products, it will differ from the standard by the amount of labor costs reduction in the current period due to the implementation of technical and organizational measures. The calculation of the reduction in the labor intensity of the production program in the planning period, taking into account the timing of the implementation of organizational and technical measures, is carried out according to the formula:
where and ═≈ full complexity i-th product (work, service) before and after the implementation of organizational and technical measures to reduce it; ═≈ output volume i-th product (work, services) in natural units in the planning period; K c.d ≈ coefficient showing the duration of measures (months in a year) to reduce labor intensity i-th product (work, service).
Taking into account the general decrease in labor intensity, the growth of labor productivity is calculated for the shops and for the whole enterprise.
13. The socio-economic essence of wages and the foundations of its organization.
Salary - a system of relations related to ensuring the establishment and implementation of payments by the employer to employees for their work in accordance with laws and other regulatory legal acts, collective agreements, agreements, local regulations and employment contracts. The central element of this system of relations is wage, which acts as a remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.
At the heart of wages is the price of labor as a factor of production, which is reduced to its marginal productivity. According to the theory of marginal productivity, the worker must produce a product that replaces him. wages, therefore, wages are directly dependent on the efficiency of the employee.
Wages have three main functions: reproductive; motivational; regulatory.
Reproductive functionprovides the employee with the volume of consumption of material goods and services at a level sufficient for the normal reproduction of the labor force and an increase in intellectual potential in accordance with the changing technical and social factors of production.
Motivational functionconsists in the ability to encourage the employee to labor activity, to increase labor efficiency. This goal is served by the establishment of the amount of earnings depending on the results of work achieved by the employee. The implementation of this function is carried out by the management of the enterprise through specific wage systems.
Regulating functionplays the role of balancing the interests of workers and employers. It acts as a regulator of the demand for the products and services of the enterprise, as well as for the labor force in the labor market. The basis for the implementation of the regulatory function lies in the differentiation of remuneration by groups of workers, by priority of activities or other criteria. Thus, a certain policy is being developed to establish the level of wages for various categories of workers in specific production conditions.
Currently, none of the wage functions is fully implemented. This is primarily due to the underdevelopment of the Russian labor market.
The amount of wages is determined not only by the amount of money that the employee will have at his disposal, but also by what he can buy with this money. That is, the purchasing power of money is determined by the ratio of nominal and real wages.
Nominal wages- this is the entire accrued amount of the employee's remuneration, regardless of taxes and mandatory payments.
Disposable wagesis the accrued amount of wages minus income tax and mandatory payments.
Real wages- the amount of material goods and services that can be purchased for nominal wages, i.e., the purchasing power of nominal wages.
Organization of wages at the enterprise includes:
the establishment of reasonable labor standards (time standards, production standards, service standards, staffing standards, control standards);
development of a tariff system;
determination of forms and systems of remuneration.
Labor standards serve as the basis for establishing optimal proportions between separate types labor, they are necessary for an objective quantify labor costs for specific work.
The tariff system of remuneration is a set of standards that provide the ability to differentiate and regulate wages different groups and categories of workers depending on the quality characteristics of their work. The tariff system includes the following elements: tariff scale, tariff rate, tariff and qualification reference book.
Tariff scale - a scale of categories, each of which is assigned its own coefficient for wages. The tariff rate is the amount of remuneration for various groups of workers per unit of work time. It can be hourly, daily and monthly. The initial is the wage rate of the first category, which determines the level of remuneration for the simplest work. Tariff and qualification reference book - collection regulatory documentscontaining qualification characteristics workers.
In a centralized economy, the wage tariff system was one of the main elements of the organization of wages. At present, when enterprises independently build their policy in the field of wages, it should be transformed into a system of standards that are purely advisory in nature. As such, they can be used in enterprises of any form of ownership.
Currently, tariff-free wage systems have become widespread. They reflect the tendency to reject guaranteed rates and try to link wages with the demand for the goods (services) of the enterprise.
In general, the policy of the enterprise in the field of wages should be determined by the following factors:
the financial position of the enterprise, determined by the results of its economic activity;
the level of unemployment in the region among workers of relevant specialties;
level state regulation in the area of \u200b\u200bwages;
the level of salaries paid by competitors;
the influence of trade unions and employers' associations