Development - what is it? Production as an indicator of labor productivity. The formula for the average annual output of one worker Average monthly output per worker

The effectiveness of the use of labor potential and the efficiency of the organization's production activities are characterized by the indicator of labor productivity.

In Western practice, the term productivity is widely used as an indicator of the efficiency of an enterprise. Productivity acts as the ratio of the number of goods, works or services produced (performed, rendered) for a certain period of time to the amount of resources spent to create or manufacture these products for a similar period of time.

Labor productivity - this is the most important quality indicator that characterizes the cost-effectiveness of human labor; it is the amount of products produced for a certain period per employee or the cost of working time per unit of production.

Labor productivity together with the return on assets, material consumption, production costs and profitability of production form the basis of the system of indicators of the organization's performance.

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 the use of labor resources and labor: extensive and intensive approaches.

The extensive development of labor resources is characterized by the attraction to work of persons who are not yet employed in national production or, for some reason, temporarily not working, or by an increase in the budget of working time.

Intensive development of labor resources, providing for a reduction in costs per unit of production, characterizes an increase in labor productivity, which is an indicator of the degree of efficiency of human labor costs in the production of the final product per unit of time. The cost of labor per unit of time is the less, the more products are produced per unit of time.

Indicators of labor productivity analysis

The main indicators for assessing labor productivity are traditionally:

• production indicators;
• indicators of labor intensity.

Production rate calculated as the ratio of the volume of production (revenue) to labor costs and shows the volume of production per unit of labor costs.

Distinguish between average hourly, average daily, average monthly and average annual output, which are defined respectively as the ratio of the volume of production (revenue) to the number of man-hours (man-days, man-months).

The production indicator in general is calculated using the following formula:

Pv \u003d W / T

Where,
Пв - production of products by one worker;
B - the volume of production (revenue) of the enterprise;
T is a labor indicator.

The indicator of labor productivity can be expressed in the following dimensions: natural, conditionally natural and cost.

Every measure of labor productivity in an enterprise has inherent disadvantages. Cost indicators are influenced by inflation and do not very clearly characterize real labor productivity, natural indicators are free from inflationary influence, but have limited application; they are used in drawing up plans of enterprises (main workshops and sections), i.e. characterize labor productivity only in the manufacture of a specific type of product.

The inverse indicator of production is - labor intensity of production... It characterizes the relationship between labor input and production (revenue) and shows how much labor is expended on the production of a unit of output. The labor intensity indicator in kind is calculated by the formula:

We will separately mention 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.

Factor analysis of labor productivity

The most generalizing indicator of labor productivity is the average annual output of one worker, which is defined as the ratio of the annual output (revenue) to the average headcount.

Consider the analysis of dynamics and efficiency labor productivity by example, for which we will create a table of initial data.

Table 1. Analysis of labor productivity

P / p No.	Indicators	Unit rev.	Plan	Fact	Deviation from the plan (+/-)	Implementation of a plan, %
1.	Commercial products	thousand roubles.	27404,50	23119,60	-4 284,90	84,40%
2.	Average number of industrial and production personnel	people	66	62	-4	93,90%
3.	Average number of workers	people	52	46	-6	88,50%
3.1.	The proportion of workers in the workforce	%	78,80%	74,20%	-0,05	94,20%
4.	Time worked by workers:
4.1.	man-days	days	10764,00	9476,00	-1288,00	88,00%
4.2.	man-hours	hour	74692,80	65508,00	-9184,80	87,70%
5.	Average working hours	hour	6,94	6,91	-0,03	99,60%
6.	Average annual output:
6.1.	per employee	thousand roubles.	415,22	372,9	-42,32	89,80%
6.2.	per worker	thousand roubles.	527,01	502,6	-24,41	95,40%
7.	Production per worker:
7.1.	average daily output	thousand roubles.	2,55	2,44	-0,11	95,80%
7.2.	average hourly output	thousand roubles.	0,37	0,35	-0,01	96,20%
8.	Average number of days worked per worker	days	207	206	-1	99,50%
10.	Average number of hours worked by one worker	hour	1436,40	1424,09	-12,31	99,10%

As can be seen from the data in table. 1 fulfillment of the planned indicators of the average annual and average daily output of one worker differ by 0.4 percentage points (95.4% and 95.8%), which is explained by the deviation of the number of days worked in comparison with the plan. As a rule, the decrease in the number of days worked is influenced by the whole day's loss of time: the provision of additional vacations, all-day downtime due to interruptions in the supply of materials or non-attendance at work without good reason.

Compared with the planned values, the actual average daily output decreased by 0.11 thousand rubles and amounted to 2.44 thousand rubles or 95.8% of the plan, while the actual average hourly output was 96.2% of the plan, i.e. decreased by 3.8 percentage points, which is lower than the decline in average daily output.

The difference in the percentage of plan fulfillment between the average daily output and the average hourly output of one worker is explained by a decrease of 0.03 hours in the length of the working day.

Let us determine the amount of losses from a decrease in production volumes due to an increase in whole-day losses of working time. The indicator is calculated by multiplying the planned average daily output by the deviation of the planned and actual values \u200b\u200bof all working days worked. Due to whole-day losses of working time (1288 days), the organization lost 3279.17 thousand rubles of commodity revenue.

The data provided make it possible to analyze the standards for unit costs of wages per ruble of production, to characterize the change in the level of the standard compared to the base period and the plan established for the reporting year, to consider the dynamics and deviation from the payroll plan due to the increase in production.

Analysis of the average annual output per employee

The indicator of average annual output is influenced by such factors as: the share of workers in the total number of industrial and production personnel (PPP) of the organization, the number of days worked and the length of the working day.

Let us determine the influence of these factors on the average annual output of one employee using the following formula:

GV \u003d Ud * D * P * CHV

Where,
Ud - the proportion of workers in the total number of PPP,%;
D - the number of days worked by one worker per year;
P is the average working day;
ЧВ - average hourly output of products.

Using the method of absolute differences, we will analyze the level of influence of factors on the average annual output:

a) the influence of the share of workers in the total number of personnel of the enterprise: ∆ГВ (beats) \u003d ∆Уд * ГВп

b) the influence of the number of days worked by one worker per year: ∆ГВ (д) \u003d Udf * ∆Д * ДВп

c) the influence of the length of the working day: ∆GV (p) \u003d Udf * Df * ∆P * NWp

d) the effect of the average hourly output of workers: ∆GW (hw) \u003d Udf * Df * Pf * ∆ChV

Let's use the data in Table. 1 and analyze the influence of factors on the average annual output per employee.

Average annual output in the reporting period, compared to the plan, decreased by 42.43 thousand rubles. Its decrease was due to a decrease in the share of workers in the PPP structure by 5 percentage points (the decrease in output was 24.21 thousand rubles). Reducing the number of days worked by one worker per year, the length of the working day and the average hourly output. As a result, the influence of factors in the total amount is 42.43 thousand rubles.

Analysis of the average annual output per worker

Similarly, let us consider the dynamics of the average annual output of a worker, which is influenced by: the number of days worked by workers per year, the average length of the working day and the average hourly output.

In general, the influence of factors can be represented as:

GVr \u003d D * P * CHV

a) the effect of the number of days worked: ∆GVr (d) \u003d ∆D * Pp * NWp

b) the effect of the length of the working day: ∆GVr (p) \u003d Dph * ∆P * NWp

c) the influence of the average hourly output: ∆GVr (hw) \u003d Df * Pf * ∆ChV

The analysis revealed that the strongest effect on the decrease in the average annual output per worker had a change in the average hourly output of workers - a change in this factor had the main impact on the decrease in the average annual output per worker in the amount of 24.41 thousand rubles.

Analysis of the average hourly production of workers

The factor of average hourly output determines the indicators of the average daily and average hourly output of workers, which ultimately affect labor productivity.

The average hourly output is influenced by factors related to the change in the labor intensity of the product and its cost estimate.

The first group of factors includes indicators of non-productive time spent on defect correction, organization of production and technical level of production.

The second group includes factors that are directly related to changes in the volume of production due to structural changes in the composition of products and the level of combined supplies.

ChVusl1 \u003d (VVPf + ∆VVPstr) / (Tf + Te-Tn)

ChVusl2 \u003d (VVPf + ∆VVPstr) / (Tf-Tn)

HVusl3 \u003d (VVPf + ∆VVPstr) / Tf

Where,
VVPf - the actual volume of marketable products;
∆VVPstr - change in the value of marketable products as a result of structural changes
Tf is the actual hours worked by all workers;
Te - over-planned time savings from the implementation of scientific and technological progress;
Тн - unproductive time expenditures, which are made up of working time costs as a result of manufacturing defects and correcting defects, as well as in connection with deviations from the technical process. To determine their value, data on losses from rejects are used.

Using the chain substitution method, let's calculate the influence of these factors on the average hourly output:

a) comparing the obtained indicator HVusl1 with the planned value, we determine the influence of the factor of labor intensity in connection with the improvement of its organization on the average hourly output: ∆PHV (u) \u003d HVusl1 - NPP

b) the influence of over-planned time savings due to the implementation of scientific and technical progress measures: ∆ChV (e) \u003d ChVusl2 - ChVusl1

c) the impact on the level of average hourly production of unproductive time expenditures is determined as: ∆PHV (n) \u003d HVusl3 - HVusl2

d) a change in the average hourly output due to structural shifts in product production: ∆CHV (line) \u003d CHVf - ChVusl3

Let's calculate the influence of these factors on the average hourly output:

Thus, the decrease in the indicator was primarily influenced by a decrease in labor intensity, against the background of an increase in average hourly output due to time savings in connection with the implementation of scientific and technical progress. In general, the considered production indicator decreased by 0.01 thousand rubles in comparison with the plan.

Let's summarize all the above calculations for factor analysis in the form of a table.

Table 2. Factor analysis of labor productivity

Factor	Factor-driven changes
	Change in average hourly output, thousand rubles	Change in average annual output per worker, thousand rubles	Change in the average annual output per employee, thousand rubles	Change in production output, thousand rubles
1. Number of staff				-1 660,88
2. Average annual output of one employee				-2 624,02
Total				-4 284,90
2.1. Share of workers			-24,21	-1 501,18
2.2. Number of days worked by one worker per year		-2,55	-1,89	-117,11
2.3. Working hours		-1,97	-1,46	-90,7
2.4. Change in average hourly output of workers		-19,89	-14,76	-915,03
Total		-24,41	-42,32	-2 624,02
2.4.1. Organization of production (labor intensity)	-0,02	-34,26	-25,42	-1 575,81
2.4.2. Increasing the technical level of production	0,02	27,09	20,1	1 245,94
2.4.3. Waste of working time	-0,01	-19,03	-14,12	-875,2
2.4.5. Production structure	0,00	6,31	4,68	290,04
Total	-0,01	-19,89	-14,76	-915,03

Saving working time is an important reserve for increasing labor productivity. In this case, a decrease in the average hourly productivity of workers was revealed due to a decrease in the indicators of production organization (labor intensity). The positive impact from the introduction of more advanced technologies that reduce the labor costs of the enterprise (savings in the reporting period amounted to 3500 man-hours) did not allow to increase the average hourly productivity of workers. The factors of unproductive expenditure of working time also had a negative impact. They consist of the time spent on production and defect fixing.

Note that labor productivity can decrease with a significant proportion of the newly developed product or due to the implementation of measures to improve its quality. Since, to improve the quality, reliability or competitiveness of the product, additional costs of funds and labor are required. The gains from sales growth and higher price levels, as a rule, cover losses from reduced labor productivity.

Bibliography:

1. Grishchenko O.V. Analysis and diagnostics of financial and economic activities of the enterprise: Textbook. Taganrog: Publishing house TRTU, 2000
2. Savitskaya G.V. Analysis of the economic activity of the enterprise: textbook. - 4th ed., Rev. and add. - M .: INFRA-M, 2007.
3. Savitskaya G.V. Economic analysis: textbook. - 11th ed., Rev. and add. - M .: New knowledge, 2005

Efficient use of resources is a prerequisite for meeting production targets. For the purpose of analysis, the organization's personnel are divided into production and administrative. Based on the name, it is clear that the first group includes employees who are directly involved in the main activities of the enterprise, and the second includes all the rest. For each of these groups, the average annual output is calculated and the quality of the use of labor is analyzed.

Basic concepts

During the analysis of the labor force is investigated It shows how many products are manufactured per hour (day, month, year). To calculate this indicator, you need to determine the average annual output and labor intensity. They best represent labor efficiency. Increased productivity leads to higher production volumes and savings in wages.

Resource endowment

The number of people employed in an enterprise is of great importance. When analyzing security, the actual number is compared with the planned and indicators for the previous period for each group of workers. A positive trend is that the average annual output is growing against the background of changes (decrease) in the number of any of the groups of employed employees.

The reduction of auxiliary personnel is achieved by increasing the level of specialization of persons engaged in setting up and repairing equipment, increasing mechanization and improving labor.

The number of personnel is determined by industry standards and the rational use of working time required to perform certain functions:

1. Workers: H \u003d Labor intensity: (Annual fund of working time * Coefficient of fulfillment of norms).

2. Hardware workers: H \u003d Number of units * Number of workers in this area * Load factor.

Skill Level Analysis

The number of employees in specialties is compared with the standard. The analysis reveals a surplus (shortage) of workers in a particular profession.

The qualification level assessment is calculated by summing up the wage grades for each type of work. If the actual value turns out to be lower than the planned one, then this will indicate a decrease in product quality and the need to improve the qualifications of personnel. The opposite situation suggests that workers need to be paid a supplement for qualifications.

Management personnel are checked for compliance with the level of education of the position held. An employee's qualifications depend on age and experience. These parameters are also taken into account in the analysis. It is calculated for hired and dropped employees, including for negative reasons. At the next stage, the use of working time is analyzed according to the following algorithm:

1. Nominal mode \u003d 365 days - The number of days off and holidays.

2. Emergency mode \u003d Nominal mode - The number of days of absenteeism (vacation, illness, absenteeism, decision of the administration, etc.).

Labor intensity

Labor intensity is the time spent on manufacturing a unit of production:

Tr \u003d FRVi / FRVo, where:

• FRVi - time to create the final product;
• ФРВо - general fund of working time.

Average annual production is the inverse indicator of labor intensity:

• T \u003d Time required / Production volume.
• T \u003d Number of personnel / Volume of production.

To calculate the productivity of one worker, in the above formula, you need to put one in the numerator. Average annual output per employee is the inverse indicator of labor intensity. It not only displays the performance of a specific employee, but also makes it possible to draw up a plan for the next year.

With a decrease in labor intensity, labor productivity increases. This is achieved through the introduction of scientific and technical progress, mechanization, automation, revision, etc. Labor intensity should be analyzed not only with planned indicators, but also with other enterprises in the industry.

The production and labor intensity reflect the results of real work, on the basis of which it is possible to identify resources for development, increase in productivity, save time, and reduce the number.

Performance Index

This is another indicator of employee performance. It shows the rate of growth in productivity.

ΔПТ \u003d [(B1 - B0) / B0] * 100% \u003d [(T1 - T1) / T1] * 100%, where:

• В1 - the average annual output of one employee in the reporting period;
• T1 - labor intensity;
• В0 is the average annual output of a worker in the base period;
• T0 is the complexity of the base period;

As you can see from the above formulas, the index can be calculated from production and productivity data.

Index changes are determined based on the planned savings in the number of personnel:

ΔПТ \u003d [E / (H - E)] * 100%, where E is the planned economy of the number.

The index shows the change in performance in the base period in comparison with the previous one. Productivity depends on the competence of employees, the availability of the necessary equipment, and financial flows.

Alternative

P \u003d (Production volume * (1 - Downtime ratio) / (Labor costs * Headcount).

This approach does not count downtime hours. The volume of products can be expressed in pieces, labor or monetary units.

Factor analysis

Since labor productivity is calculated based on the number of products manufactured per unit of time, it is these indicators that are subject to detailed analysis. In the course of calculations, the level of performance of tasks, tension, increase in output, reserves for productivity growth and their use are determined.

Factors that affect labor productivity can be grouped into groups related to:

Raising the technical level;

Improving the organization of work;

Improving the qualifications of employees, the level of education of workers, strengthening discipline and improving the system of calculating and paying salaries.

Labor productivity is analyzed in the following areas:

• an assessment of the level of generalizing indicators is given;
• the factors influencing the average hourly output are analyzed;
• reveals reserves for increasing productivity;
• the labor intensity of production is investigated.

Example 1

Based on the data presented in the table below, it is necessary to determine the average annual and average hourly output of the enterprise.

Index				Dynamics,%
				2014 plan	Fact by 2014	Fact / Plan
Manufacturing of products, thousand rubles
Worked by workers, thousand man-hours
Labor intensity per thousand rubles
Average annual output, rubles

Increase in productivity by reducing labor intensity:

According to the plan: (4.7 * 100) / (100-4.7) \u003d 4.91%;

In fact: (9.03 * 100) / (100 - 9.03) \u003d 9.92%.

The labor intensity plan was exceeded by 4.33%. As a result, the average annual output increased by 5.01%.

Features:

• The number of employees in optimal conditions should be calculated according to the average headcount. Each employee is counted once a day.
• Performance can be determined from revenue data from the income statement.
• Labor and time costs are also reflected in the accounting records.

Other indicators

The average productivity is determined if there is a large number of products with different labor intensity, according to the following formula:

Vsr \u003d ΣVolume of production of a type of product * Labor intensity coefficient of a type of product.

The value (K i) for positions with minimum labor intensity is equal to one. For other types of products, this indicator is calculated by dividing the labor intensity of a particular product by the minimum.

Labor productivity of one worker:

Pr \u003d (Output volume * (1 - K i) / T.

Pr \u003d (p. 2130 * (1 - K)) / (T * H).

Productivity must be constantly improved by using new equipment, training workers, organizing production.

Salary fund (FZP)

The analysis of FZP begins with the calculation of deviations of the actual (FZPf) and planned (FZPp) salary values:

ФЗПа (rub) \u003d ФЗПф - ФЗПп.

The relative deviation takes into account the fulfillment of the production plan. To calculate it, the variable part of the salary is multiplied by the rate of implementation of the plan, and the constant part remains unchanged. Piecework wages, bonuses for production results, vacation pay and other payments that depend on the volume of production refer to the variable part. Salaries calculated according to tariffs refer to the fixed part. FZP relative deviation:

FZP \u003d FZP f - (FZPper * K + ZP post.).

• production volume (O);
• production structure (C);
• specific labor intensity of products (UT);
• salary for one person-hour (OT).

FZP lane \u003d O * C * UT * OT.

Before analyzing each of the factors, you need to carry out intermediate calculations. Namely: define the FZP variable:

• according to plan: FZP pl \u003d O * C * OT;
• according to plan, taking into account a given production volume: FZP conv. 1 \u003d FZP pl * K;
• according to the plan calculated with the actual production volume and structure: FZP conv. 2 \u003d O * YT * OT;
• actual at specific labor intensity and a given level of remuneration: FZP conv. 3 \u003d Of * UTf * OTf.

Then you need to multiply each of the values \u200b\u200bobtained by the absolute and relative deviation. This way you can determine the influence of each of the factors on the variable part of the salary.

The constant part of the RFP is affected by:

• number of personnel (P);
• the number of days worked per year (K);
• average duration of a shift (t);
• average hourly wages (HWP).

FZP f \u003d H * K * t * FZP.

The influence of each of the factors on the final result can be determined in exactly the same way. First, the changes in each of the four indicators are calculated, and then the resulting values \u200b\u200bare multiplied with the absolute and relative deviations.

The next stage of the analysis is the calculation of the effectiveness of the use of PPP. For expanded reproduction, profit, profitability, it is necessary that productivity growth outstrips the growth of wages. If this condition is not met, then there is an increase in cost and a decrease in profit:

• earnings (J ZP) \u003d Average salary for the reporting period / Average salary for the planning period;
• average annual production (J pt) \u003d Production for the reporting period / Production for the planned period;
• labor productivity: (K op) / K op \u003d J pt / J zp;
• saving FZP: E \u003d FZPf * ((J zp - J pt) / J zp).

Example 2

• production volume - 20 million rubles;
• the average annual number - 1,200 people;
• during the year, the employees of the organization worked 1.72 million people / hour and 0.34 million people / day.

1. Hourly output of one worker \u003d Production volume / Man-hours worked \u003d 20 / 1.72 \u003d 11.63 rubles.
2. Daily output \u003d 20 / 0.34 \u003d 58.82 rubles.
3. Annual output \u003d 20 / 1.2 \u003d 16.66 rubles.

Labor intensity should be analyzed not only with planned indicators, but also with other enterprises in the industry. The output and labor intensity reflect the results of real work, on the basis of which it is possible to identify resources for development, increase in productivity, save time, and reduce the number. Productivity Index This is another measure of employee performance. It shows the rate of productivity growth. ΔПТ \u003d [(B1 - B0) / B0] * 100% \u003d [(T1 - T1) / T1] * 100%, where:

• В1 - the average annual output of one employee in the reporting period;
• T1 - labor intensity of the reporting period;
• В0 is the average annual output of a worker in the base period;
• T0 is the complexity of the base period;

As you can see from the above formulas, the index can be calculated from production and productivity data.

Methods for calculating labor productivity

Efficient use of resources is a prerequisite for meeting production targets. For the purpose of analysis, the organization's personnel are divided into production and administrative. Based on the name, it is clear that the first group includes workers who are directly involved in the main activities of the enterprise, and the second includes all the rest.

For each of these groups, the average annual output is calculated and the quality of the use of labor is analyzed. Basic Concepts The labor force analysis examines labor productivity. It shows how many products are made per hour (day, month, year).

Info

To calculate this indicator, you need to determine the average annual output and labor intensity. They are the best at displaying labor efficiency. Higher productivity leads to higher production volumes and savings in wages.

Average annual output per employee

Productivity must be constantly improved by using new equipment, training workers, organizing production. Salary Fund (WZP) The analysis of WZP begins with the calculation of deviations of the actual (FZPf) and planned (FZPp) salary values: FZPa (rubles) \u003d FZPf - FZPp. The relative deviation takes into account the fulfillment of the production plan.

To calculate it, the variable part of the salary is multiplied by the rate of implementation of the plan, and the constant part remains unchanged. Piecework wages, bonuses for production results, vacation pay and other payments that depend on the volume of production refer to the variable part. Salaries calculated according to tariffs refer to the fixed part.
The relative deviation of FZP: FZP \u003d FZP f - (FZPper * K + ZP constant.).

Financial vocabulary

When producing and performing 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 and individual structures of the enterprise has increased or decreased.
• 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 usefulness of the introduction of additional technical means and the use of new technologies. This is done by comparing the average performance of an employee before implementation and after application of technical innovations.
• Based on the analysis of the data obtained, a personnel incentive system is being developed.

Production per employee: formula, norms and calculations

Soviet Encyclopedic Dictionary, Chapter Ed A

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Labor productivity analysis

Attention

The formula for calculating the average labor productivity: Vsr \u003d ΣQi * Ki,

• where Vsr is the average labor productivity;
• Qi is the volume of each type of product produced;
• Ki is the coefficient of labor intensity of each type of manufactured product.

To determine this coefficient, a position with a minimum labor intensity is highlighted. It equates to one. To find the coefficients for other types of products, the labor intensity of each is divided by the indicator of the minimum labor intensity. To calculate the productivity of one employee, the following formula is used: PT \u003d (Q * (1 - Kp)) / T1.

To calculate the indicators of labor productivity, data from the balance sheet of the enterprise are used, in particular, the volume of products produced. This figure is reflected in the second section of the documentation on line 2130.

How to calculate labor productivity in an enterprise?

Resource endowment The number of employed people at the enterprise is of great importance. When analyzing the availability of labor resources, the actual number is compared with the planned and indicators for the previous period for each group of workers. A positive trend is that the average annual output is growing against the background of changes (decrease) in the number of any of the groups of employed employees.
The reduction of auxiliary personnel is achieved by increasing the level of specialization of persons engaged in setting up and repairing equipment, increasing mechanization and improving labor. The number of personnel is determined by industry standards and the rational use of working time required to perform certain functions: 1. Workers: H \u003d Labor intensity: (Annual fund of working time * Rate of fulfillment of norms).
2.

Enterprise Performance Analysis, page 10

It is often calculated for one hour, day, or week.

• Labor intensity - on the contrary, already indicates the amount of time that the employee spent on the production of one unit of goods.

It is worth noting that an increase in productivity leads to a decrease in production costs. So, by increasing productivity, you can significantly save on wages and increase the profit of production. Calculation of output and labor intensity Output depends on the average number of employees and the time spent on production.
The formula looks like this: B \u003d V / T or B \u003d V / N, where

• V is the amount of the manufactured product;
• T is the time spent on its manufacture,
• N is the average number of employees.

Labor intensity shows how much effort one worker makes to create a unit of goods.

Key indicators and formula for calculating labor productivity

Not only the performance indicator, but also the quality of the goods largely depends on his knowledge and qualifications.

• Additional incentives - bonuses, higher processing fees.

In general, the labor productivity of any enterprise is constantly growing. This is due to both the acquisition of experience and the building up of technical and technological potential. Video: The formula for calculating labor productivity Learn all the intricacies of calculating labor productivity from the video below. It contains the main factors affecting the calculation of labor productivity, related concepts and formulas, as well as examples of solving the most common problems that the owner of the enterprise may face.

Generation per employee based on cash proceeds formula

Hardware workers: 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. The analysis reveals a surplus (shortage) of workers in a particular profession. The qualification level assessment is calculated by summing up the wage grades for each type of work. If the actual value turns out to be lower than the planned one, then this will indicate a decrease in product quality and the need to improve the qualifications of personnel. The opposite situation suggests that workers need to be paid a supplement for qualifications.

Management personnel are checked for compliance with the level of education of the position held. An employee's qualifications depend on age and experience. These parameters are also taken into account in the analysis.

Dp \u003d (Df - Dp) * Chf * Tp - daily.

• Tp \u003d (Tf - Tp) * Df * Chf * H - sentries.

The reasons for such losses may be absenteeism from the administration, due to illness, absenteeism, downtime due to lack of raw materials or equipment malfunction. Each of these reasons is analyzed in detail. The reserve for increasing the FRV is to reduce losses, which depend on the labor collective. Separately, the loss of time in connection with the manufacture and correction of rejected products is calculated according to the following algorithm: - the share of workers' wages in the production cost; - the amount of wages in the cost of marriage; - the share of workers' wages in the prime cost less material costs; - the share of wages of workers involved in the correction of marriage; - average hourly wages; - time spent on making and correcting defects.

The production rate for 1 worker is calculated quite simply. The formulas are simple, but you need to understand how and when they should be applied at all.

The effectiveness of human labor is characterized by production.

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 main worker, one worker and one worker. In different cases, the calculations will be carried out in different ways.

• For one main worker - the number of products produced is divided by the number of main workers.
• Per worker - the number of products produced is divided by the total number of workers (main plus auxiliary).
• For one worker - the number of products produced is divided by the number of all personnel.

Labor productivity indicators characterize the effectiveness of the use of employees at the enterprise. One of them is the production rate.

The production rate is the amount of work (in units of production) that a worker or a group of workers needs to complete in a specified time in specific organizational and technical conditions. It is installed when the same operation is regularly performed during the shift (the same products are created). On its basis, it is already possible to assign a salary to an employee.

Specific indicators of the production rate are established by the enterprise - the state only gives general practical recommendations (they are set out in the regulatory documents).

For each industry, the production rate per person is calculated slightly differently, despite the existence of one simple “general” formula.

Formula of output per 1 worker

Production rates can be determined for one worker by dividing the time fund by the time rate.

You can take a year, month, week or shift duration as a fund.

For mass production, large enterprises, the rate of time for the manufacture of a product is equal to the rate of piece-calculation time. For industries when the same workers perform the main, preparatory and final work, the time norms will be different.

It is best to take the duration of the shift as a fund. From here, the average output is calculated per month or per hour.

The calculation formula looks like this:

H exp \u003d T cm / T op,

where T cm is the change time,

T op - time for the manufacture of one product.

This is the very "general" formula that was mentioned earlier. It works great for mass production. It is worth noting that, although it is customary to take time in minutes, you can choose other time units.

For batch or unit production, the formula will be different:

H vyr \u003d T cm / T pcs,

T cm - change time,

T pcs - the time for the manufacture of one product, calculated taking into account its cost.

For industries where the preparatory stage is calculated and standardized separately, the production formula must be modified:

H exp \u003d (T cm - T pz) / T cm,

where H vyr is the rate of operating time in natural units,

T cm - the fund of working time, for which the rate of operating time is set (here: shift time),

Т пз - time for the preparatory stage in minutes.

In cases of work with automated equipment, it is necessary to take into account the service time (which is also standardized):

H vyr \u003d H o * H vm,

where H vyr is the rate of operating time in natural units,

Н вм - the rate of equipment production, which is calculated:

H vm \u003d H vm theor * K pv,

where H vm theor is the theoretical output of the machine,

K pv - coefficient of useful labor time per shift.

If periodic instrumental processes are used, the formula also changes.

H vyr \u003d (T cm - T about - T ex) * T p * H o / T op,

where H vyr is the rate of operating time in natural units,

T cm - shift duration,

T about - time for equipment maintenance,

T ex - the norm of the time of personal needs of staff,

T p - products manufactured in one period,

Н о - normalized service time,

T op - the duration of this period.

It should be understood that the "general" formulas do not take into account the specifics of a particular production. For the food industry, for example, the calculations are slightly different.

It is not enough for us to measure how many dishes a chef has prepared per day, this will tell nothing about his productivity: there are different dishes, including complex ones. Therefore, in this case, special coefficients are used to calculate the production rate.

One "simplest" dish is taken and taken as a unit of labor intensity. For example, a portion of chicken soup is cooked for 100 seconds, taken per unit. Soup, which requires 200 seconds to prepare, is charged for two. Etc.

The cook needs to prepare the workplace, serve it. Prepare yourself for work.

The calculation formula looks like this:

H exp \u003d (T cm - T pz - T obs - T ex) / T op,

where H vyr is the rate of operating time in natural units,

T cm - the fund of working time, for which the operating rate is set,

Т пз - time for the preparatory stage in minutes;

T obs - the time required to service the workplace, in minutes;

T ex - time spent on personal needs, in minutes;

T op - time per unit of production in minutes.

When calculating the rate of operating time, cleaning of industrial premises, it is taken into account that different surfaces are not washed equally well. Plus, cleaners need to move from one room to another.

H exp \u003d (T cm - T obs - T ln - T dep) * K / T op,

where H in is the production rate,

T cm - the duration of the shift in minutes,

T obs - the time required to service the workplace during the shift, in minutes;

T dep - time spent on rest, in minutes,

T ln - time for a break for personal needs in minutes,

T op - time for cleaning 1 m2 of area in seconds,

K is a coefficient that is taken into account when cleaning. It is determined with a stopwatch. It shows how much time is spent moving between the halls.

Calculation examples

For one-off production:

A craftsman making handmade tea cotters works 20,000 s per day. Time for one piece - 2500 s.

H vyr \u003d 20,000 / 2,500 \u003d 8 pcs.

The master makes 8 handmade tea cakes per day.

For mass production:

The working shift at the chapel plant is 28,800 seconds. The time for the manufacture of one chapel, according to the normative documents, is 1800 s.

H vyr \u003d 28800/1800 \u003d 16 pcs.

One worker in one shift must make 16 chapels.

For production, where the preparatory stage is standardized:

In another chapel factory, the time it takes for workers to prepare the workplace and tools is taken into account. The duration of the shift is 28800 s. Time for making one tea-tree - 1700 s. Preparatory work time - 200 s.

H ext \u003d (28800 - 200) / 1700 \u003d 16.82 pcs.

A worker at the second plant must make 16.82 tea cakes during a shift.

For automated production:

At the chapelnik plant No. 2, chapelnik machines began to be used, which, in theory, could produce 50 chapelniks per shift. The coefficient of useful labor time per shift for machines is 0.95. The standardized service time is 0.85 work shift.

H ext \u003d 0.85 * 50 * 0.95 \u003d 40.375 pcs.

The chapelnik machine will have to produce 40.375 items per day.

For batch hardware processes in production:

Other workers in the same plant have to attach automatic latches to the tea leaves - using machines. The duration of the shift is 28800 seconds. 1000 s are allocated for servicing the machines. For personal needs, you can leave for 900 s during the shift. In one period, the machine attaches 10 latches. Service time is 0.85 shift. The duration of one period of use of the machine is 500 s.

N exp \u003d (28800 - 1000 - 900) * 10 * 0.85 / 500 \u003d 457.3 pcs.

Workers during the shift must attach 457.3 automatic latches to the tea leaves.

For the food industry:

The cook in the canteen for the workers at the chapel factory spends 28,700 s to make oatmeal. The preparatory time takes 1200 seconds. It takes a cook 1000 seconds to prepare the necessary ingredients and a workplace. During rest breaks 3200 s are spent. According to the regulations, it is necessary to spend 1800 seconds to prepare one portion of oatmeal.

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 mentioned, 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 on average 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 per employee: formula, norms and calculations

The formula for calculating labor productivity on the balance is as follows: PT \u003d (line 2130 * (1 - Kp)) / (T1 * H). Analysis The calculated indicators allow for a comprehensive analysis of labor productivity at the enterprise. The development and labor intensity evaluate the real work of the personnel, according to the results of the analysis, it is possible to identify resources for the development and growth of productivity, as well as for saving working time and reducing the number of employees.
The performance index reflects the change in performance in the current period compared to the previous one. It is extremely important for assessing performance. The level of productivity depends not only on the competence and ability of employees, but also on the level of material equipment, financial flows and other factors. In general, labor productivity needs to be constantly improved.

Enterprise Performance Analysis, page 10

Resource endowment The number of employed people at the enterprise is of great importance. When analyzing the availability of labor resources, the actual number is compared with the planned and indicators for the previous period for each group of workers. A positive trend is that the average annual output is growing against the background of changes (decrease) in the number of any of the groups of employed employees.

Attention

The reduction of auxiliary personnel is achieved by increasing the level of specialization of persons engaged in setting up and repairing equipment, increasing mechanization and improving labor. The number of personnel is determined by industry standards and the rational use of working time required to perform certain functions: 1. Workers: H \u003d Labor intensity: (Annual fund of working time * Rate of fulfillment of norms).

2.

Methods for calculating labor productivity

Important

Thus, it can be seen that in 2008 the plan was not fulfilled by 10 rubles, that is, people did not fit into the planned values \u200b\u200band produced less, but already in 2009, in fact, the annual output increased by 101 rubles, that is, the plan was overfulfilled. The underperformance of the plan is mainly due to the days actually worked. Instead of the planned 220 days, each worker worked on average 215 days, respectively, the enterprise lost 5 days (or 27.6 rubles of average annual output).

But also as a result of the increase in the number of man-hours worked by the employee, the average annual output increased by 17.6 rubles, but this still did not lead to the implementation of the plan. In turn, the situation in 2009 is explained by the increase in the average hourly output at a faster pace than the decrease in the number of days of work, and also the expanded composition of employees gives an increase in output.

How to calculate labor productivity in an enterprise?

The labor intensity of production maintenance (Tobsl) is a set of costs of auxiliary workers in the main production shops (Tvspom) and all workers of auxiliary shops and services (repair, power plant, etc.) engaged in production maintenance (Tbsl): Tobsl \u003d Tvspom + Tvsp. Production labor intensity (Тпр) includes labor costs of all workers, both main and auxiliary: Тпр \u003d Тtechn + Tobsl. The labor intensity of production management (Tu) represents the labor costs of employees (managers, specialists and employees themselves) employed both in the main and auxiliary shops (Tsl.pr) and in the general plant services of the enterprise (Tsl.zav): Tu \u003d Tsl.pr + Tl. Head.
The total labor intensity (Tpol) reflects the labor costs of all categories of industrial and production personnel of the enterprise: Tpol \u003d Ttechn + Tobsl + Tu.

Average annual output per employee

Depending on the nature and purpose of labor costs, each of the indicated labor intensity indicators can be design, prospective, normative, planned and actual. In planned calculations, a distinction is made between the labor intensity of manufacturing a unit of production (type of work, service, parts, etc.) and the labor intensity of the commodity output (production program). The labor intensity of a unit of production (type of work, service), as already noted, is divided into technological, production and total, depending on the labor costs included in the calculations.
Labor input per unit of production in physical terms is determined for the entire range of products and services at the beginning of the planning period. With a large assortment, labor intensity is determined by representative products, to which all the others are listed, and by products that occupy the largest share in the total volume of production.

The formula for the average annual output of one worker

Dp \u003d (Df - Dp) * Chf * Tp - daily.

• Tp \u003d (Tf - Tp) * Df * Chf * H - sentries.

The reasons for such losses may be absenteeism from the administration, due to illness, absenteeism, downtime due to lack of raw materials or equipment malfunction. Each of these reasons is analyzed in detail. The reserve for increasing the FRV is to reduce losses, which depend on the labor collective. Separately, the loss of time in connection with the manufacture and correction of rejected products is calculated according to the following algorithm: - the share of workers' wages in the production cost; - the amount of wages in the cost of marriage; - the share of workers' wages in the prime cost less material costs; - the share of wages of workers involved in the correction of marriage; - average hourly wages; - time spent on making and correcting defects.

Key indicators and formula for calculating labor productivity

Labor productivity is characterized as one of the basic indicators that reflect the real performance of the company's personnel. As a relative indicator, labor productivity allows you to compare the efficiency of different groups of people employed in the production process and plan numerical values \u200b\u200bfor subsequent periods. Contents: 1. The concept of labor productivity 2. Calculation algorithm 3.

Indicators 4. The formula for calculating labor productivity 5. Analysis The concept of labor productivity Labor productivity characterizes the effectiveness of labor input per unit of time. For example, it shows how much production a worker will produce per hour. In the enterprise, productivity is measured through two basic metrics:

• production;
• labor intensity.

They are the most appropriate when assessing the degree of efficiency of labor costs per unit of time.

Labor productivity, production and labor intensity

The concept of the average annual output of one worker The formula of the average annual output of one worker is of great importance and is used in calculating such an indicator as labor productivity at an enterprise. Production is in value directly proportional to labor productivity. For this reason, the more items each worker produces (a unit of labor input), the higher productivity will be. The formula for the average annual output of one worker is presented in the following form: В \u003d Q / Т Here В is the output indicator, Q is the total cost (quantity) of products produced during the year; T - labor costs for the release of a given volume of products. Features of the calculation of production In order to calculate labor productivity, the enterprise measures labor costs and the volume of output.

Labor productivity analysis

The labor intensity indicator is the inverse of the production indicator. Calculation depending on the time spent: Tr \u003d T / Q. Calculation depending on the average number of personnel: Tr \u003d H / Q

• B - production;
• Tr - labor intensity;
• Q is the volume of products in natural units (pieces);
• T is the cost of paid working time for the production of this product;
• H is the average number of staff.

There is a more detailed way to calculate performance: PT \u003d (Q * (1 - Kp)) / (T1 * H),

• where PT is labor productivity;
• Кп - downtime ratio;
• T1 is the employee's labor input.

The influence of the factor the duration of the working day is determined using the formula: ΔAverage year. DRP production \u003d 0.70 * (8 - 8) * 220 \u003d 0 Influence of the factor number of days of work: ΔAverage year. NPR output \u003d 0.70 * 8 * (216 - 220) \u003d -22.6 rubles / person. 123.2 + 0 - 22.6 \u003d 1210 - 1109 101 \u003d 101 2009: Indicator name Reporting period Abs. off Influence of the factor plan fact 1. Average annual output, rubles / person. 1109 1210 + 101 + 101 2. Number of employees, people. 277 260 - 17 3. The number of days of work 220 216 - 4 - 22.6 4. The duration of the working day, hours 8 8 0 0 5. Hourly output, rubles / person. 0.63 0.70 + 0.07 + 123.2 The average annual output of one employee shows how much one person can produce on average per year (in rubles) under certain conditions, such as the number of days of work per year, the length of the working day and the average hourly output one employee.