Nina Panfilova, Ph.D., Associate Professor, Ural State Technical University - UPI

Yulia Markova, postgraduate student of the Ural State Technical University - UPI

The current global financial crisis has created serious problems in the work of many Russian enterprises. Domestic organizations, faced with a decrease in demand for manufactured products and a lack of credit funds to carry out activities, came to the need to develop anti-crisis programs and search for opportunities to ensure survival by minimizing internal costs.

The current situation shows that many enterprises see opportunities to reduce costs by reducing the number of personnel and working hours. However, such steps will lead to increased unemployment and cheaper prices. work force. Under these conditions, the winners will be those enterprises that are able to use the crisis situation to their advantage by taking measures to reduce costs, including by increasing staff productivity.

According to experts, up to 60% of the cost of production depends on labor productivity (these are direct costs - wages and the Unified Social Tax, as well as depreciation deductions and other indirect costs; due to the reduction in the duration of the production cycle, funds invested in raw materials and materials are reduced) .

As you know, the Country Development Concept until 2020 indicates the need to quadruple labor productivity, which will allow our state to take fifth place in the world in terms of gross domestic product and significantly increase the competitiveness of manufactured products. To achieve such an increase in labor productivity, it is necessary to increase it annually by an average of 13%. The task is extremely difficult, considering that in the post-Soviet period the problem of productivity in our country was not given due attention. In the 90s, it decreased by three to four times, and only in the last few years has there been a tendency towards its increase by four to seven percent per year.

The main reason for low labor productivity is not outdated production assets, to which enterprises usually attribute all production problems (although there is, of course, some truth in this), and, above all, a low level of management and an ineffective labor motivation system.

In the mid-90s from the state statistical reporting the indicator of labor productivity was excluded, which was an important reason that the overwhelming number of enterprises not only stopped all work on managing labor productivity, but even for internal purposes do not keep statistics on this indicator. In these conditions, the development of methodological tools for increasing production efficiency based on labor productivity management is of particular importance. At the same time, the mechanism for managing labor productivity must combine two directions: technical and motivational.

Labor productivity management system includes measurement and assessment of productivity, analysis of factors for increasing productivity for strategic and operational planning taking into account the needs of the business, constant monitoring of the implementation of planned activities, as well as the development of personnel motivation programs for specific results in increasing labor productivity.

First function block in the labor productivity management mechanism includes assessment and measurement of existing indicators of the financial and economic activity of the enterprise. At this stage, an analysis of market conditions is carried out, an assessment of the position of the manufactured product on the market, and the determination of the required level of quality and composition of services. service to increase the competitiveness of the product in the market, and also plan the desired resulting performance indicators of the enterprise. Based on the established (or projected) prices on the market for similar goods, the planned profit from commercial activities the required amount and directions for reducing production costs are determined. It should be taken into account that increasing labor productivity is one of the most effective ways to reduce production costs.

Second block includes determining the necessary increase in labor productivity to reduce costs to a competitive level, selecting areas for increasing productivity, as well as planning measures to achieve a given level of labor productivity.

Third block- organization of work to increase labor productivity - consists of implementing planned activities with distribution among centers of responsibility (places of implementation).

Fourth block provides for the development of a system for motivating employees to increase labor productivity.

Fifth block consists of evaluating and monitoring the results obtained from implementing measures to increase labor productivity at the enterprise. Monitoring of work performance must be carried out constantly. Final control is expressed in assessing the results obtained and determining the contribution of specific employees to the overall result with subsequent remuneration.

Selection of indicators

An important point in labor productivity management is selection of indicators, characterizing its effectiveness. In the practice of Russian enterprises, generally accepted indicators are production(the ratio of the volume of production to the number of employees) and labor intensity production - an indicator inverse to production.

Without denying a certain informative value of the production indicator, which characterizes the return on average from one employee, it should be noted that it does not determine how the funds invested by the employer in personnel work, whether the additional costs of increasing wages workers, improving their qualifications, improving working conditions, providing a social package and other costs.

We consider it advisable, in addition to the above production indicator, to introduce into practice the indicator productivity of personnel costs, representing the ratio of the volume of products produced to the costs of maintaining personnel. The proposed indicator of personnel productivity is of particular importance for assessing the effectiveness of investments in personnel for those units of analysis for which production volume is measured in monetary terms. The fact is that labor productivity and personnel productivity, as a rule, make sense to evaluate dynamics, in comparison over different periods of time. At the same time, to assess the dynamics of production, it is necessary to adjust the numerator of the formula (production volume in value terms) to eliminate the influence of inflation on this indicator, which is quite labor-intensive. The proposed indicator of personnel productivity, being, in our opinion, more informative in comparison with output, does not require at the same time additional calculations related to the need to take into account inflation.

The cost of maintaining an organization's personnel is an integral indicator generally recognized for countries with market economies, including the totality of costs associated with attracting, remunerating, stimulating, solving social problems, organizing work and improving working conditions of personnel. Table 1 presents the aggregated composition of personnel costs, as well as indicators for assessing their effectiveness.

Indicators characterizing personnel costs:

• total company costs for personnel;
• share of personnel costs in the volume of products sold;
• costs per employee;
• costs per productive hour.

Table 1

Composition of personnel costs

Cost groups	Types of expenses
Salary fund	Amounts of remuneration accrued by the enterprise in cash and in kind for hours worked and unworked
	Incentive additional payments and allowances
	Regime-related compensation payments work and working conditions
	Bonuses and one-time incentive payments
	Payments for food, housing, fuel, which are systematic
Social payments	Compensations and social benefits provided to employees for treatment, rest, travel, employment
Expenses not related to the wage fund and social payments	Income from shares and other types of income from employee participation in the ownership of the enterprise
	Mandatory insurance premiums to extra-budgetary funds Russian Federation
	Enterprise contributions to non-state pension funds
	Travel and similar expenses

As evidenced by our practice of constant work in the system of advanced training, labor service workers of the overwhelming majority of industrial and construction enterprises do not have information about the costs of maintaining personnel for their enterprises. In this regard, it can be proposed for practical application“cut” indicator of staff productivity - salary return, which characterizes the volume of output per one ruble of the wage fund on average, or, which is the same, the ratio of output to the average wage. Another indicator for assessing labor efficiency is proposed - personnel profitability. Enterprises widely use indicators of profitability of products, production, assets, capital, investments, which characterize the effectiveness of the use of embodied labor resources or current production costs in production. But despite the fact that the effectiveness of all the listed resources and costs is the result of greater or lesser efficiency of personnel labor, assessing the profitability of labor at domestic enterprises is not practiced.

table 2

Labor efficiency indicators

Indicator name	Calculation formula	Legend
Output per employee (worker)		B - output per person in volume units (rub., standard hour, ...); OP - volume of products produced, rub., standard hour, pcs., ... CR - number of employees (workers), people.
Labor intensity per unit of production		Tr - labor intensity of a unit of production, h, standard hour; T - time consumption, h, standard hour.
Staff productivity	PP = OP/ZSP	PP - personnel productivity, rub.; ZSP - personnel costs, rub.
Output per ruble of wages (salary return)	ZO = FZP/OP ZO = V/ZP avg.	ZO - salary return, rub.; FZP - wage fund, rub.; OP - volume of products produced, rub.; ZP avg - average salary of a worker, rub.
Personnel profitability	R p = P x 100/ZSP	R p - personnel profitability, %; P - operating profit, rub.

How does labor productivity affect costs?

The influence of labor productivity on cost is ensured by a decrease in the number of personnel, an increase in production volume, as well as wage growth outstripping the rate of growth of labor productivity.

The first direction is associated with the release of a certain number of workers, due to an increase in labor productivity, which is a consequence of a decrease in the labor intensity of products and a decrease in the loss of working time. In this case, the reduction in product costs can be determined by the formula:

where E is the savings in current production costs for wages and social insurance, rubles;

EHR - savings in the number of workers (released number) as a result of implementing measures to increase labor productivity, people;

ZP - average annual salary of released workers, rub.;

Ksots is a coefficient that takes into account contributions to the Unified Social Fund, shares of a unit (Ksots = 1.26).

The second direction of cost reduction is associated with increased labor productivity essential workers and a corresponding increase in production volume, which leads to a relative decrease in semi-fixed costs in the cost of production:

, (2)

where E is the reduction in production costs due to relative savings in semi-fixed costs, rub.;

Z(b,upr) - the base value of semi-fixed expenses, rub.;

DV - increase in production volume as a result of an increase in labor productivity of main workers, % (provided that the number of main workers remains unchanged, the increase in production volume as a percentage is numerically equal to the increase in labor productivity of main workers);

З(п,п) - the amount of conditionally fixed expenses in the planning (reporting) period, rub.

The third direction of cost reduction is determined by the ratio of the growth rate of labor productivity and the average wage of workers:

where E is a reduction in production costs due to the growth rate of labor productivity exceeding the growth rate of average wages, rubles;

FZP - wage fund in the cost of production, rub.;

Ksots is a coefficient that takes into account contributions to the Unified Social Fund;

Ksootn is the coefficient of the ratio of the growth rate of labor productivity and average wages. This coefficient is determined by the formula:

, (4)

where TRZP average is the growth rate of average wages (planned,

reporting) as a percentage, which is calculated using the formula:

, (5)

where Zpsro is the average salary of workers in the reporting (planning) period, rub.,

ZPsrb - average salary of workers in the base period, rub.

TRPT is the growth rate of labor productivity in the reporting (planning) period in percentage, which is determined by the formula:

, (6)

where Pto is labor productivity in the reporting (planning) period, rub. (standard hours, tons, meters, etc.);

PTb - labor productivity in the base period, rub. (standard hours, tons, meters, etc.).

Domestic and foreign practice have developed rational relationships between the growth rates of labor productivity and wages, which amount to: per 1% increase in labor productivity - an increase in average wages by 0.5-0.8%.

The Labor Code of the Russian Federation stipulates that the employer is obliged to annually increase the average wage in accordance with the consumer price growth index. In almost all enterprises, this norm of labor legislation is strictly observed, which is enshrined in collective agreements or other local documents. However, as evidenced by sample studies, collective agreements fix the employer’s obligation to increase staff wages (though, as a rule, without determining the specific amount of the increase), and there are no indications of the need to increase labor productivity accordingly. In these cases, an increase in wages leads to an increase in production costs, which is not compensated by an increase in labor productivity (return from workers). To ensure that the cost of production not only does not increase, but even decreases, when wages increase, for example, by 12%, it is necessary to provide for an increase in labor productivity by 20% (with a ratio of 0.6).

How to establish the required increase in labor productivity

Based on the possible market price, the enterprise determines the maximum permissible (marginal) level of product cost, above which the estimated profit from its sale will not allow the allocation of funds for the development of production and the increase in labor profitability. By comparing the actual cost calculation under existing production conditions with its permissible value, the enterprise determines the possibility of reducing costs to at least a marginal level based on identifying and using existing intra-production reserves for a real reduction in labor intensity, material intensity, energy intensity, and capital intensity per unit of production. It is taken into account that the reduction in unit costs of relevant resources is limited certain conditions. Thus, the reduction in material intensity is limited by the design characteristics and consumer properties of products, the possibility of reducing capital intensity is limited by the calculated value production capacity required to produce a specified quantity of products. Only an increase in labor productivity provides an unlimited reserve for reducing production costs. True, if labor productivity increases by reducing the labor intensity of products, then this, as a rule, requires one-time (capital) investments, which enterprises often do not have at their disposal. But enterprises have other large reserves for increasing productivity that do not require significant funds for their implementation (reducing lost working time, improving the organization of production and labor, rationalizing the personnel structure, etc.), which will be discussed below. So, the enterprise establishes the amount of the necessary reduction in product costs, determines what part of it can be achieved by reducing the costs of raw materials, energy, third-party services, depreciation charges, etc. The rest of the necessary cost reduction must be achieved by increasing labor productivity. Next, the enterprise faces questions: which direction to increase labor productivity to choose and by what amount it needs to be increased in order to reduce costs to established level? Below are the methodological principles proposed by the authors for calculating the necessary increase in labor productivity to achieve a given reduction in production costs. They include three possible areas for increasing labor productivity. The first direction is associated with increasing the productivity of workers (belonging to different categories), as a result of which some of them are released from the enterprise and the cost is reduced by reducing the cost of remunerating the released workers. The second direction involves increasing labor productivity only of the main workers in order to increase the volume of production and sales of products. In this case, personnel are not released, and cost reduction is achieved as a result of a relative reduction in semi-fixed costs. In the course of developing and implementing organizational and technical measures aimed at increasing the labor productivity of key workers, one should not forget that the measures will actually increase the volume of production not for any, but only for “narrow” jobs. The third direction combines the first two. In this case, part of the necessary cost reduction is achieved by increasing the labor productivity of the main workers with a corresponding increase in production volume (which is established on the basis of an analysis of the production capabilities of the enterprise and the possibilities for selling additional products), and the missing part of the cost reduction is ensured by the release of workers (except for the main workers) .

Each of these directions can have two calculation options. The first option does not provide for an increase in workers' wages due to an increase in their labor productivity. In the second option, wages increase, which increases the cost and, accordingly, should be reflected in the estimated value of the required growth in labor productivity. Thus, the planned reduction in production costs established by the employer due to an increase in labor productivity may have six solution options, and the manager’s task is to choose the one acceptable for the enterprise. Due to the fact that this article is limited in scope, calculation options that do not provide for an increase in wages are presented below (the initial data for the calculation are given in Table 3).

Table 3

Initial data

Indicators	Unit measurements	Meaning indicator
1. Volume of marketable products for the year	thousand den. units
2. Cost of annual volume of commercial products	thousand den. units
3. Conditionally fixed costs in the cost of production
4. Number of personnel, total including: Essential workers Auxiliary workers Managers Specialists Technical performers
5.Wage fund, total including: Essential workers Auxiliary workers Managers Specialists Technical performers	thousand den. units
6. Planned increase in the volume of commercial products
7. Planned cost reduction for the year

Calculation

1. Let’s determine how to increase labor productivity at the enterprise (in the workshop) and how many workers need to be released as a result of this in order to reduce the cost by 10% under the items “Wages” and “Unified Social Tax”:

,(7)

The required staff reduction to reduce costs by 10% and increase labor productivity by 19.65% is:

2. Calculation of the growth rate of labor productivity key production workers with a corresponding increase in production volume and a relative decrease in this regard in semi-fixed costs:

,(9)

3. Calculation of the increase in labor productivity to reduce production costs by 10% for a given increase in production volume by 20% (see source data).

In this case, the cost will decrease: a) due to semi-fixed costs (due to an increase in production volume), b) due to the wage fund of laid-off workers.

To solve this problem, it is necessary to determine the share of cost reduction due to these areas.

The sequence of determining the shares of cost reduction

1) The necessary increase in labor productivity of the main workers is established in order to fulfill the plan to increase production volume. If the number of core workers is left unchanged, then the increase in their labor productivity should be equal to the increase in production volume, that is.

2) The planned cost reduction is calculated due to the relative savings in semi-fixed costs:

As a percentage of the base cost, this will be:

,(11)

3) The necessary cost reduction is calculated due to the absolute release (reduction of personnel) of personnel:

,(12)

4) The necessary increase in labor productivity of managers, specialists, auxiliary workers and technical performers is calculated to reduce production costs by 2.4% under the items “Wages” and “Contributions to the Unified Social Fund”:

,(13)

(RUB 18,507 - wage fund for managers, specialists, technical performers and support workers).

5) The number of workers subject to release is calculated (except for main workers):

Thus, if we do not provide for an increase in wages for employees, then the task of reducing production costs (10%) should be divided into two parts:

7.6% - due to an increase in production volume by 20% and an equivalent increase in labor productivity of key workers;

2.4% - due to increased labor productivity of other categories of workers with the release of 37 people.

After the enterprise has decided on the direction of increasing labor productivity and has established the estimated value of its required growth, the task of increasing labor productivity should be distributed between production and functional departments, which, in order to fulfill the tasks set by them, must develop plans for organizational and technical measures. Increased labor productivity can be achieved as a result of the introduction of measures aimed at: reducing the labor intensity of products; reduction of obvious and hidden losses of working time (including increasing labor intensity); rationalization of the personnel structure by increasing the share of key personnel in the total number of employees. The reduction in labor intensity is achieved mainly as a result of the introduction of new, more progressive equipment and the modernization of existing equipment, mechanization of labor and automation of production, the introduction of more advanced equipment and other technical measures. These types of events, as a rule, do not have technical restrictions. However, with a low level of organization of production and labor, an unsatisfactory state of labor regulation, insufficient interest of personnel in the results of labor, extremely large losses of working time (which is typical for many, if not most domestic enterprises), the significant investments required to implement technical measures do not bring the desired savings (cost reduction), but losses. An extremely large reserve for increasing labor productivity is reducing the loss of working time (for all personnel, and not just for the main workers). Unfortunately, enterprises, as a rule, do not keep constant records of intra-shift loss of working time. Rare (and individual) photographs taken by raters do not provide comprehensive and reliable information about the loss of time, its causes and culprits. Temporary workers are relaxed about wasting time, as it does not affect their salary. But for piece workers, so that they do not lose wages during downtime, standard setters inflate time standards, thereby covering numerous shortcomings in the organization of production and labor. Shift technicians, in job responsibilities which includes daily recording of lost working time among subordinate workers, they often perform this work formally, record, at best, whole-shift downtime, fill out a time sheet at the end of the month and repeat the timesheet data. Obviously, there is no real benefit from such a formulation of the question. Meanwhile, according to expert assessments of standardization specialists of enterprises, foremen and according to the results of the authors’ own research, only intra-shift time losses at manufacturing enterprises range from 30 to 50% and tend to increase. But the loss of time leads to the maintenance of an excess number of workers at the enterprise, to their discouragement in work, to the “erosion” of wages.

Example

Let's consider, using the example of a medium-sized enterprise with 1,000 employees, how it could increase labor productivity by taking measures to reduce the loss of working time from 40 to 10%. For any measure aimed at increasing labor productivity, it is necessary to calculate the savings in the number of employees. Moreover, it can be absolute, if workers leave the enterprise, or relative, if, as a result of increased labor productivity, workers will produce a larger volume of products and perform a larger volume of work.

Savings in the number of workers (∆HR) due to a reduction in intra-shift losses of working time (P) is calculated using the formula:

The increase in labor productivity (∆PT) will be:

• the share of key workers in the total number of personnel is 42%;
• the share of support workers in the total number of personnel is 42%;
• share of employees - 16%, including in the number of employees: managers - 20%; specialists - 70%; other employees - 10%.

To summarize the above, I would like to once again focus the attention of readers on the extreme importance and relevance for domestic enterprises of solving the problem of increasing labor productivity. The task is complex, requiring the consolidation of all personnel, the restructuring of the enterprise in the field of production organization, labor organization, standardization, payment and stimulation of labor, reducing the loss of working time, and through the efforts of the “trudoviks” alone, without their interested and active support from the top management of the enterprise, it is unlikely that this task can be successfully solved.

Rice. 1. Algorithm for managing labor productivity

Under labor productivity refers to the efficiency (or effectiveness) of labor in the production process. The level of labor productivity is expressed by the amount of products produced per unit of time, and one can take the ratio of the amount of products produced to the cost of living labor. Labor productivity is the most important economic indicator, which serves to determine effectiveness (productivity) labor activity, both an individual employee and an enterprise team. In practice, various methods and indicators for measuring labor productivity are known, which is associated with the characteristics of production, the equipment used, raw materials, etc. and for economic research purposes.

Labor productivity is measured by comparing labor results in the form of volume of products produced with labor costs (average number of industrial production personnel). Depending on the direct or inverse relationship of these quantities, there are two indicators: output and labor intensity. The most common and universal indicator is production, which can be hourly, daily, monthly (quarterly, annual). Output represents the quantity of production ( Q) produced per unit of working time ( T), or per one average employee per month, quarter, year. It is determined by the ratio of the quantity of products produced to the cost of working time for the production of these products: Q/T. Along with production, the indicator is widely used labor intensity products. The labor intensity of a product is understood as the sum of all labor costs to produce a unit of product at a given enterprise. (T/Q). Depending on the composition of labor costs, their roles in the production process are taken into account the following types labor intensity, which are components full labor intensity manufacturing of products: technological labor intensity of production maintenance, production labor intensity, labor intensity of production management. Based on the nature and purpose of labor costs, a distinction is made between standardized, actual and planned labor intensity. According to the object of calculation, labor intensity is distinguished for an operation, part, product, commodity and gross output. According to the place of application of labor, labor intensity is distinguished for factory, workshop, district, brigade and workplace. Methods for measuring labor productivity vary depending on how the volume of output is determined. To calculate the volume of production (products, works, services) and, accordingly, labor productivity (in terms of output), three methods for determining output are distinguished; natural, cost (monetary) and labor.

The natural method is the simplest and most reliable method, when the volume of produced products is calculated in physical terms (tons, meters, pieces, etc.). Natural indicators allow you to see the composition of manufactured products by type, variety, etc. The advantage of this method is the direct comparability of labor productivity indicators. However, using natural indicators it is possible to measure labor productivity only within the framework individual species products or types of work. Cost method. Its essence lies in the fact that the indicator of labor productivity is defined as the ratio of manufactured products, expressed in monetary units, to the costs of working time. To calculate labor productivity in monetary terms, various indicators for assessing the volume of output can be used: gross output, marketable output, gross turnover, standard cost of processing, standard net and net products, gross income. Each of these indicators has its positive and negative sides. Labor method. At workplaces, in teams, at production sites and in workshops when producing a variety of unfinished products, labor productivity is determined in standard hours. With scientifically based standards, this method accurately characterizes the dynamics of labor productivity. When studying issues of labor productivity, it is necessary to consider the factors of labor productivity growth. Factors of labor productivity growth are the driving forces or reasons under the influence of which its level changes. Such factors include: technical progress, improvement of the organization of production, management and labor, etc.

At the enterprise (firm) level, 5 groups of labor productivity growth factors can be distinguished. Regional-economic (natural and climatic conditions, their changes; balance of jobs and labor resources) and economic and geographical factors (development of the field area; presence of local building materials; free resources of labor, electricity, water; terrain; distance to communications, etc.). Factors of structural changes. These include: shifts in the change in the share of purchased products and semi-finished products; relative reduction in the number of employees due to an increase in production volumes. Factors accelerating scientific and technical progress (introduction of new generations of highly efficient equipment; use of advanced basic technologies, use of automated systems in design; use of non-modern computers; introduction of flexible reconfigurable production, etc.). Economic factors. Modern forms of organization and stimulation of labor; scientific organization and intensity of work; increasing the qualifications of workers; improvement of distribution relations, planning and personnel management.

Social factors. They are: human factor; reducing the volume of monotonous, harmful and hard work; improvement of working conditions; factors social partnership.

Labor productivity(PT) - level of efficiency of use of labor resources ( labor factor) or is fruitfulness, production efficiency human activities, measured by the amount of products (goods and services) produced per unit of working time (hour, shift, month, year), or the amount of time spent on a unit of production.).

Labor productivity is determined by the ratio of the quantity of goods and services produced to labor costs. The development of society and the level of well-being of the population depend on labor productivity.

The level of labor productivity is measured by production output per unit. time, and the complexity of manufacturing products.

Labor productivity measured:

Or the number of products in kind or in monetary terms produced by one employee for a certain, fixed time (hour, day, month, year);

Or the amount of time spent on producing a unit of marketable products.

Unit of measurement of labor productivity: - natural - cost

Labor (standard hours)

Direct indicator of labor productivity

Product output per 1 person per unit of time, PT = Q \ Chsp

Q – production volume, Chsp – headcount

- Labor intensity- ТЁ=Chsp/Q

Promotion the level of labor productivity means savings in living and past labor, i.e., a reduction in socially necessary labor time for the production of a unit of goods; reducing its cost.

In conditions modern production main growth factors labor productivity are: 1) factors lying on the side of the employee: the level of his intellectual development, physical health, system value orientations, work activity, responsibility, discipline, etc.; 2) factors related to the material and technical base of production: the level of development of equipment, technology, the speed of updating organizational, technical and technological principles in production based on the use of scientific and technological advances, etc.; 3) organizational factors: development of cooperation, specialization, combination of production, improvement of the organization of labor and production; 4) factors for optimal integration of product production and its sales ( marketing research, development and implementation services marketing strategy) etc.

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

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, provided) over a certain period of time to the amount of resources spent on the creation or production of these products over a similar period of time.

Labor productivity- this is the most important qualitative indicator characterizing the efficiency of human labor costs; This is the amount of products produced over a certain period per employee or the cost of working time per unit of production.

Labor productivity, together with capital productivity, material intensity, production costs and production profitability form the basis of a 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.

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 are temporarily not working, or by an increase in the working time budget.

Intensive development of labor resources, which involves reducing 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. Labor costs per unit of time are lower, the more products are produced per unit of time.

Labor productivity analysis indicators

The main indicators for assessing labor productivity are traditionally:

• production indicators;
• labor intensity indicators.

Product output indicator is calculated as the ratio of production volume (revenue) to labor costs and shows the volume of production per unit of labor costs.

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

Production indicator in general view calculated using the following formula:

Pv = V/T

Where,
Pv - production of products by one employee;
B - production volume (revenue) of the enterprise;
T - labor indicator.

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

Each labor productivity meter in an enterprise has characteristic shortcomings. 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 use; they are used in drawing up plans for enterprises (main workshops and sections), i.e. characterize labor productivity only in the manufacture of a specific type of product.

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

Let us 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 general indicator of labor productivity is the average annual output per worker, which is defined as the ratio of the annual production volume (revenue) to the average headcount.

Let's consider the analysis of dynamics and efficiency labor productivity as an example, for which we will compile a table of initial data.

Table 1. Analysis of labor productivity

No.	Indicators	Unit change	Plan	Fact	Deviation from plan (+/-)	Implementation of a plan, %
1.	Commercial products	thousand roubles.	27404,50	23119,60	-4 284,90	84,40%
2.	Average number of industrial production personnel	people	66	62	-4	93,90%
3.	Average number of workers	people	52	46	-6	88,50%
3.1.	Share 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 day	hour	6,94	6,91	-0,03	99,60%
6.	Average annual output:
6.1.	per worker	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.	Output 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 by one 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 planned average annual and average daily output per worker differ by 0.4 percentage points (95.4% and 95.8%), which is explained by the deviation in the number of days worked compared to the plan. As a rule, a decrease in the number of days worked is influenced by a whole day of lost time: by providing additional holidays, all-day downtime due to interruptions in the supply of materials or absences from work without good reason.

Compared to 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 amounted to 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 completion between the average daily output and the average hourly output per worker is explained by a decrease of 0.03 hours in the duration of the working day.

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

The data provided makes it possible to analyze the standards of unit wage costs 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 plan of the wage fund in connection with the increase in production volume.

Analysis of 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 production personnel (IPP) 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 products per employee using the following formula:

GV = UD*D*P*CHV

Where,
Oud - specific gravity workers in the total number of employees, %;
D - the number of days worked by one worker per year;
P - average working day;
PV - average hourly output.

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

a) the influence of the proportion of workers in the total number of personnel of the enterprise: ∆GV(sp) = ∆Ud*GVp

b) the influence of the number of days worked by one worker per year: ∆GV(d) = Udf*∆D*Dvp

c) influence of the length of the working day: ∆GW(p) = Udf*Df*∆P*ChVp

d) the influence of the average hourly output of workers: ∆GV(chv) = Udf*Df*Pf*∆ChV

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

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

Analysis of average annual output per worker

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

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

GVR = D*P*CHV

a) influence of the number of days worked: ∆GVr(d) = ∆D*Pp*ChVp

b) influence of the duration of the working day: ∆GVr(p) = Df*∆P*ChVp

c) influence of average hourly output: ∆GVr(chv) = Df*Pf*∆ChV

The analysis revealed that the most strong influence The decrease in average annual output per worker was influenced by a change in the average hourly output of workers - the change in this factor had the main impact on the decrease in average annual output per worker in the amount of 24.41 thousand rubles.

Analysis of average hourly output of workers

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

Average hourly output is influenced by factors related to changes in the labor intensity of the product and its cost assessment.

The first group of factors includes indicators of unproductive time spent on correcting defects, production organization 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 = (VVPf + ∆VVPstr)/(Tf+Te-Tn)

CHVusl2 = (VVPf + ∆VVPstr)/(Tf-Tn)

CHVusl3 = (VVPf + ∆VVPstr)/Tf

Where,
VVPf - actual volume of commercial products;
∆VVPstr - change in the cost of marketable products as a result of structural changes;
Tf - actual time worked by all workers;
Te - above-plan time savings from the implementation of scientific and technical progress measures;
Tn - unproductive time, which consists of the cost of working time as a result of making defects and correcting defects, as well as in connection with deviations from the technical process. To determine their value, data on losses from defects are used.

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

a) by comparing the obtained indicator ChVusl1 with the planned value, we will determine the influence of the labor intensity factor in connection with the improvement of its organization on average hourly output: ∆ChV(i) = ChVusl1 - ChVp

b) the impact of above-plan time savings in connection with the implementation of scientific and technical progress measures: ∆ChV(e) = ChVusl2 - ChVusl1

c) the impact on the level of average hourly production of unproductive time is determined as: ∆ChV(n) = CHVusl3 - CHVusl2

d) change in average hourly output due to structural changes in production: ∆ChV(str) = CHVf - CHVusl3

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

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

Let us summarize all the above calculations using factor analysis in the form of a table.

Table 2. Factor analysis labor productivity

Factor	Changes due to factor
	Change in average hourly output, thousand rubles.	Change in average annual output per worker, thousand rubles.	Change in average annual output per employee, thousand rubles.	Change in production output, thousand rubles.
1. Number of personnel				-1 660,88
2. Average annual output per 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. Unproductive costs 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

An important reserve for increasing labor productivity is saving working time. In this case, a decrease in the average hourly productivity of workers was revealed due to a decrease in production organization indicators (labor intensity). The positive impact from the introduction of more advanced technologies that reduce the enterprise’s labor costs (savings in the reporting period amounted to 3,500 man-hours) did not allow the average hourly productivity of workers to increase. Factors of unproductive working time also had a negative impact. They consist of the time spent on production and correction of defects.

Note that labor productivity may decrease with a significant share of the newly mastered product or due to the introduction of measures to improve its quality. Since, to improve the quality, reliability or competitiveness of a product, additional costs of funds and labor are required. Gains from increased sales and higher prices, as a rule, cover losses from decreased labor productivity.

Bibliography:

1. Grishchenko O.V. Analysis and diagnostics of the financial and economic activities of the enterprise: Tutorial. Taganrog: TRTU Publishing House, 2000
2. Savitskaya G.V. Analysis economic activity enterprises: textbook. - 4th ed., revised. and additional - M.: INFRA-M, 2007.
3. Savitskaya G.V. Economic analysis: textbook. - 11th ed., rev. and additional - M.: New knowledge, 2005

Labor productivity growth is the main real source of overcoming negative consequences both the reform period and the global financial crisis. This is the most important factor in the irreversibility of the ongoing reforms, and ultimately in improving the lives of the people.

Under labor productivity understand the degree of its fruitfulness. It is measured by the quantity use values created per unit of time, or the amount of time spent per unit of labor product.

There is a distinction between the productivity of living labor, determined by the expenditure of working time in a given production at a given enterprise, and the productivity of total social labor, measured by the expenditure of living and embodied (past) labor.

An increase in labor productivity occurs when the share of living labor decreases and the share of materialized labor increases. This growth occurs in such a way that the total amount of labor contained in the commodity is reduced. The fact is that the mass of living labor decreases in to a greater extent, which increases the mass of materialized labor.

Total labor time savings taken according to costs and production resources, characterizes production efficiency.

In enterprises, labor productivity is measured by output per employee or per unit of time. In these cases, the indicator takes into account only savings in living labor. At the same time, labor productivity can be measured as the ratio of the physical volume of national income to the number of workers in material production. The specificity of this indicator is that it directly reflects the savings in living labor and indirectly - through the volume of national income - the savings in social labor. Hence, the most general approach to determining labor productivity can be expressed by the formula:

Fri - labor productivity;

P - product in one form or another;

T - costs of living labor.

Forms of manifestation

The essence of labor productivity can be understood more deeply if we understand the forms of its manifestation.

First of all, labor productivity manifests itself as reduction of labor costs per unit of use value and shows savings in working time. Most important - absolute reduction in labor costs necessary to satisfy a specific social need.

Hence the focus of enterprises on finding methods to save labor and material resources, that is, reducing the number of workers in those areas where this is possible, as well as saving raw materials, fuel and energy.

Labor productivity manifests itself in the same way as growth in the mass of use values, created per unit of time. An important point here is the results of labor, which mean not just an expansion of the volume of goods produced, but also an increase in their quality. Consequently, taking into account such manifestations of labor productivity in practice involves the widespread use in business planning and commercial stimulation of approaches that reflect utility, that is, power, efficiency, reliability, etc.

Labor productivity is also manifested in the form changes in the ratio of costs of living and material labor . If in production process If past labor is used relatively more widely than living labor, the enterprise has a chance to increase labor productivity, and therefore increase the wealth of society.

True, options are possible. In one case, with a decrease in the costs of living labor, the costs of materialized labor per unit of production increase both relatively and absolutely (with a decrease in total costs). In the other, the costs of past labor grow only relatively, but their absolute expression falls. Such processes, for example, are observed respectively either when manual labor is replaced by mechanized labor, or when outdated equipment is modernized, or enterprises are reconstructed on the basis of more progressive and efficient means of production.

The growth of labor productivity has a great influence on increase in the mass and rate of surplus product. The fact is that the excess of the product of labor over the costs of maintaining labor, as well as the formation and accumulation on this basis of a social production and reserve fund - all this was and remains the basis of any social, political and mental progress.

Finally, labor productivity manifests itself in the form reducing turnaround time , which is directly related to saving time. The latter acts as calendar time. Savings in this case are achieved by reducing production time and circulation time, that is, compressing the construction time and development of production facilities, promptly introducing scientific and technical achievements into production, accelerating innovation processes and replicating the best experience.

As a result, the enterprise, with the same resources of living and embodied labor, receives final results per year higher, which is equivalent to an increase in labor productivity. Hence, taking into account the time factor acquires extremely serious importance in organization and management, especially in conditions of high dynamism of a market economy, constant transformations during reforms, and the increase and complication of social needs.

Production efficiency

Labor productivity is an important indicator in the system for measuring production efficiency. At the same time, it is greatly influenced by the size and especially the quality of the capital-labor ratio, that is, the measure of labor’s equipment with fixed capital.

Capital-labor ratio, in turn, is measured by the ratio of the value of fixed capital to the cost of living labor (number of employees):

Fv - capital-labor ratio;

F is the value of fixed capital.

This dependence should be taken into account when considering the impact of labor productivity on overall efficiency production.

The fact is that not any increase in labor productivity is effective, but only one when the savings in living labor pays for the additional costs of increasing its technical equipment, and in the shortest possible time.

Capital productivity characterizes the efficiency of use of fixed capital. It is measured by the number of goods produced per given amount of fixed capital:

There is a close relationship between labor productivity, capital productivity and capital-labor ratio, which can be expressed by the formula:

Pt = Ф0 x Фв.

From this dependence it follows that labor productivity increases provided that capital productivity and (or) capital-labor ratio increase, and falls in an inverse relationship. At the same time, if labor productivity grows faster than its capital-labor ratio, then capital productivity increases. Conversely, capital productivity falls if the dynamics of labor productivity lags behind the growth of the capital-labor ratio.

With scientific and technological progress and improvement of production, the share of social labor costs increases, as the worker’s equipment with ever new means of labor increases. However, the main trend is that absolute value the cost of both human and social labor per unit of production is reduced. This is precisely the essence of increasing the productivity of social labor.

Labor productivity level

It is characterized by two indicators. Firstly, production output per unit of time. This is a direct, most common and universal indicator of labor productivity. Depending on the units in which the volume of production is measured, certain outputs are distinguished in physical terms, as well as in terms of standardized working hours.

Secondly, labor intensive production of products, which expresses the cost of working time to create a unit of product. This is an inverse indicator, which is determined per unit of production in physical terms across the entire range of goods and services. It has a number of advantages:

Establishes a direct relationship between production volume and labor costs;

Eliminates the impact on labor productivity of changes in the volume of supplies through cooperation, organizational structure production;

Allows you to closely link productivity measurement with identifying reserves for its growth;

Compare labor costs for identical products in different workshops of the enterprise.

These production and labor intensity indicators can be represented by the following formulas:

V = -- ;

t = -- ,

V- production output per unit of time;

t- labor intensity of production;

B - cost volume of manufactured products (rub.);

T is the time spent on producing a given volume of output.

There are several types of labor intensity.

Technological complexity(t those) includes all costs of the main workers. The labor intensity of production maintenance (t obs) includes the labor costs of auxiliary workers.

Production labor intensity reflects the labor costs of all (main and auxiliary) workers.

Labor intensity management production (t control) is made up of the labor costs of engineers, employees, service personnel and security.

Full labor intensity (t floor) represents the labor costs of all categories of industrial production personnel: t floor = t tech + t obs + t control.

Increase reserves

Determining ways to increase labor productivity is an important stage in the analytical work of each enterprise. Therefore, in domestic practice, a specific classification of reserves for increasing labor productivity has become widespread.

Increasing the technical level of production. Among its main directions are mechanization and automation of production, the introduction of new technological processes, improving the structural properties of products, improving the quality of raw materials and new structural materials, introducing new energy sources, “training” production.

Improving the organization of production and labor. It provides for the improvement of the existing and the formation of a new workforce, increasing standards and service areas, reducing the number of workers who do not comply with standards, preventing staff turnover, simplifying the management structure, mechanizing accounting and computing work; change in working period; increasing the level of production specialization.

Changes in external, natural conditions. It's about about socialization, adaptation to the needs of the modern worker, about achieving ecological balance. At the same time, changes are needed not only in the conditions of extraction of coal, oil, gas, ores, peat, and in the content of useful substances, but also Agriculture, transport and other industries.

Structural changes in production. They include changes in the share of certain types of products, labor intensity production program, the share of purchased semi-finished products and components, the increase in the weight of new products.

Creation and development of the necessary social infrastructure. She is called upon to decide financial difficulties, problems of timely payment of labor and many other issues aimed at meeting the needs of enterprises, work collectives and their families.

Increase in labor productivity due to increased production volumes and changes in the number of employees can be determined by the formula:

∆P = -------- ,

∆B is the share of the increase in output at the enterprise in a given period;

∆Рn is the share of reduction in the number of employees of the enterprise.

Increase in labor productivity of workers at the enterprise due to increasing the share of cooperative supplies of products determined by the formula:

dk1, dk0 - the share of corporate supplies and gross output of the enterprise, respectively, in the base and planned periods (in %).

The increase in labor productivity due to better use of working time is calculated using the formula:

∆P = ------- x 100,

Fe1, Fe0 - effective annual fund of working time of one worker, respectively, in the base and planned periods (in person-hours).

An individual enterprise, in determining the required number of workers to hire, must determine the price of demand for labor, that is, the level of wages.

The price of demand for any factor of production and labor depends on ultimate performance . It represents an increase in the volume of output caused by the use of an additional unit of labor with other conditions fixed.

Marginal productivity is calculated based on the marginal product of labor, which is understood as the increase in output produced as a result of hiring one more additional unit of labor.

Consequently, the management of the enterprise, based on the need to optimize all attracted resources, will use or displace labor, reaching the level of marginal productivity. The fact is that it is difficult to force an enterprise to act differently, since the interest of its survival in competitive environment. In such a situation, various options are possible.

Competitiveness strategy

For outsider enterprise The market can offer several directions for increasing competitiveness:

Radical reorganization by reviewing the used basic strategies competition;

Increasing income by increasing prices and marketing expenses;

Reducing costs and all-round savings;

Reduction of assets;

Combination of different methods.

An enterprise with a weak competitive position has essentially three main ways out of this situation.

He will have to increase his competitiveness by working with low-cost products or by using new methods of differentiation. An effective method of maintaining and maintaining sales volumes, market share, profitability and a specific position at existing levels. Finally, reinvestment in the business at a barely sufficient minimum level is important. Their goal is to earn short-term profits and/or maximize short-term cash flow.

An enterprise with a strong competitive position is called upon to further search for a free market niche and concentrate efforts on ensuring that it allows one to build up its own potential. For this type of enterprise, it is also possible to adapt to a specific consumer group. Another way is to create best product. Following the leader is also possible. Sometimes small firms are captured. Finally, creating a positive, distinctive image for a given enterprise cannot be discounted.

Competitiveness of the enterprise, which is understood as its ability to participate in the economic competition of commodity producers for the most profitable areas of investment of capital, sales markets, sources of raw materials, requires its maintenance, and sometimes even improvement.

To do this, the leader needs, at a minimum, to continue an offensive economic policy, maintain current positions, and confrontation with competitors.

In any case, whatever position the enterprise occupies in the market environment, an important condition its survival and increased competitiveness is the growth of labor productivity. It is higher labor productivity that has always provided and continues to provide advantages, and ultimately victory, not only for individual enterprises, their associations, industries, but also for countries.

Course project

Ensuring the fulfillment of the task of reducing production costs by realizing reserves for increasing labor productivity

Introduction

productivity cost labor

The performance of enterprises of various forms of ownership and the wages of workers directly depend on the effective use of production factors. And this can be achieved only by using the possibilities of improving the organization and standardization of labor. This is the most expedient way that does not require significant costs. As practice shows, reducing labor costs, as a rule, ensures a simultaneous reduction in costs per unit of production. As a result, a reduction in production costs is achieved even at enterprises with a low share of wages in its composition. To do this, it is necessary that the organization and regulation of labor fully fulfill their functions. Therefore, when establishing labor standards, first of all, organizational and technical conditions that ensure the effective use of equipment, technology and working time should be taken into account.

One of the most visual and objective indicators that determine the rational use of the human resources available at an enterprise is labor productivity. Identification of reserves is a rather serious and complex task, requiring high competence of specialists involved in this matter.

The goal of the course project is to develop organizational and technical measures that ensure the increase in labor productivity necessary to complete the planned task of reducing production costs. The course project is designed to identify reserves for increasing productivity, planning activities aimed at realizing the reserves.

The first chapter of the course project discusses the identification and use of working time fund reserves. The second chapter involves establishing the reasons for its irrational use and developing measures to reduce its losses.

In conclusion, an assessment of the measures taken to reduce costs due to increased labor productivity is given.

1. Factors and reserves for labor productivity growth

Among the circumstances influencing the level of labor productivity, factors and conditions can be identified. Factors are understood as the main driving reasons causing one or another dynamics of labor productivity. The quality of the factors is unusually large and varied, so simply listing them without any systematization is quite complex and hardly justified. The most general classification of factors and conditions affecting labor productivity can be carried out on the basis of elements of the socio-economic formation: productive forces, industrial relations and superstructure. Based on this, factors influencing the level of labor productivity in society can be combined into four groups: natural and climatic; technical and organizational; socio-economic; socio-political.

Natural and climatic factors and conditions create the prerequisites for a certain initial level of labor productivity in a given location. Their influence on the level of labor productivity in agriculture and the mining industry is especially significant.

Technical and organizational factors are associated with the development of the productive forces of society: means of production and labor, as well as the improvement of their combination. The leading technical and economic factor in the growth of labor productivity is scientific and technological progress, which represents the interconnected improvement of science and technology, which constitutes a potential basis for increasing labor productivity. Scientific and technological progress leads to changes in the means and objects of labor used, in production technology, and to the replacement of manual labor with machine labor.

Economic factors have a great influence on the growth of labor productivity. Socio-economic conditions represent the entire system of production relations of society, mediating the technical and organizational interaction of the means of production and labor.

Finally, socio-political conditions are conditions that lie at the superstructure level and influence labor productivity through the consciousness of the worker (for example, culture, morality, ideology, religion, etc.) or through interaction with production as a whole (for example, science, political system, state, law, etc.).

Based on the essence of labor as a process of consumption of labor and means of production, it is advisable to combine all the many factors that determine the growth of labor productivity into two groups:

1) material and technical, determined by the level of development and

use of means of production, primarily technology;

) socio-economic, characterizing the degree of use

work force.

The effectiveness of these factors is determined by the natural and social conditions in which they are prolonged and used. Natural conditions are natural resources, climate, soil, etc., the influence of which is very significant in extractive industries.

The social conditions for the growth of labor productivity in a market economy are generated new system production relations, which are based on private ownership of the means of production. Such conditions are new progressive forms of labor organization, new economic methods of management and production management, increasing the material well-being of the people and the general educational and cultural-technical level of workers.

Among the material and technical factors of labor productivity growth, scientific and technological progress occupies a special place, which is the basis for the intensification of everything social production.

With the transformation of science into a direct productive force, scientific and technological progress affects all elements of production - means of production, labor, its organization and management. Scientific and technological progress brings to life fundamentally new equipment, technology, new tools and objects of labor, new types of energy, semiconductor technology, electronic computers, and production automation. At the same time, scientific and technological progress creates the prerequisites for improving working conditions, eliminating significant differences between mental and physical labor, and increasing the cultural and technical level of workers.

In a market economy, the role of socio-economic factors affecting the growth of labor productivity increases significantly. The most important of them include:

ü increasing the cultural and technical level of workers,

ü quality of training of specialists with higher and secondary education,

ü improving the business qualifications of personnel,

ü increase in the standard of living of the population,

ü creative attitude to work, etc.

The scientific and technological revolution leads to qualitative changes in the workforce. As a result of introduction into production modern science and technology in all sectors of the country's economy, the proportion of personnel who have received special training in universities and secondary specialized educational institutions is increasing.

People with higher general educational training quickly master professions and become qualified specialists; They quickly realize the social significance of their work; they, as a rule, have higher organization and discipline of work, more creative initiative and ingenuity in their work. Undoubtedly, all this affects labor productivity and the quality of products. An important factor in increasing production efficiency is the spiritual growth of people, the social activity of both individual participants in social production and entire teams based on the development of democracy.

Factors of labor productivity growth according to their scope are divided into intra-production and sectoral. Intra-production factors include factors operating at enterprises in all sectors of the national economy. All their diversity comes down to the following enlarged groups: increasing the technical level of production, improving management, organizing production and labor, changing the volume and structure of production.

ü growth factors of living and materialized labor. This differentiation of factors is associated with intensification reserves within the normal intensity of labor and measures to increase the share of fixed capital;

ü labor productivity growth factors determined by time of action. In this group there are

ü current factors related to organizational and technical measures that do not require significant investments;

ü promising factors associated with fundamental changes in engineering and technology. The action of the latter is designed for a long period of time (usually more than one year);

ü factors determined by the role and place in the economy:

ü general economic;

ü intersectoral and sectoral;

ü internal;

ü workplace.

The action of general economic factors is associated with the social division of labor, including the international one, the availability and use of labor resources, and the structure of production. Inter-industry and sectoral factors of labor productivity growth are associated with the peculiarities of the organization of production - its specialization, concentration and combination, with inter-industrial cooperation. Factors for increasing labor productivity in the workplace include, first of all, a set of measures to eliminate wastage of working time and use it more rationally.

As already noted, the concept of productivity is different from labor productivity. Accordingly, the influence of several other factors will be traced here.

A modern approach to performance indicators recommends distinguishing between the following influencing factors:

ü competition. As the driving force behind the country's economic growth, it influences productivity through the desire of every enterprise to improve its position in the market. Moreover, both the competition of enterprises and the competition of countries influences this. And the stronger the country's economy, the more powerful the productivity of competitive enterprises;

ü innovation, technique and technology. Technology is traditionally seen as a driver of productivity growth. But it is necessary that it be used by qualified personnel and lead to the competitiveness of the enterprise. Then the efficiency of investments will have a positive effect on the use of resources. However, scientific and technical innovations must be environmentally verified and related to labor safety;

ü labor organization and management. They cover, as already noted, a wide range of issues from the physical location of an individual workplace to the method of communication between the enterprise and external environment. The influence of labor organization affects new forms of employment that have been especially relevant in recent years: part-time, and within the framework of a project, in the informal sector of the economy, etc. Modern personnel policies related to increasing the independence and responsibility of each employee largely determine the organization of work used at the enterprise;

ü working conditions and safety. Healthy workers and safe working conditions are an integral part of productive activity. The economic goals of entrepreneurship should not oppose the social goals of society: they should harmoniously complement each other. Occupational safety and health in a broad sense influences the use of working time, advanced training, work organization, professional growth and, ultimately, determines the safety of life on Earth;

ü qualification. With the dynamism of economic transformations, technological developments, and tougher domestic and international competition, productivity increasingly depends on the skill level of workers. High professional skill becomes a key factor in the use of modern technological equipment. Knowledge and skill, high professionalism of the employee largely determine the success of the enterprise. However, we must remember that the existing professional composition labor collective when market conditions change, it can lead to restrictions on the productivity of the enterprise;

ü quality. A marketing approach to product sales (selling goods), taking into account the differentiated, often individual needs of a market segment, proclaims in the long term the indivisibility of productivity and labor quality. Improving the quality of labor and, accordingly, the quality of products makes it possible to increase the volume of work and the market share of the enterprise, thereby helping to reduce operating costs and increase productivity;

ü with social partnership. Increasing the productivity of an enterprise depends not only on the individual driver, but also on the entire workforce. Moving forward can be the result of the actions of a single team united by one goal. And this is carried out only within the framework of social partnership;

ü uh economic growth. It determines the organization of entrepreneurship of each enterprise integrated into unified system the country's economy. The economic situation in the world, in a given country, in a given region of the country largely determines the state of productivity of an individual enterprise;

ü standard of living. The high standard of living of the population creates the prerequisites for revealing the abilities and talents of workers, increasing their efficiency, which leads to an increase in the productivity of the enterprise.

Each of the listed groups and each factor within them has its own impact on labor productivity. This impact has qualitative characteristics- direction: at any given moment, increasing and decreasing factors can be identified. In addition, it can be assessed quantitatively - the strength of the impact of a given factor can be determined. The direction of action of each of the factors of a given group or the direction of action of the group of factors as a whole may coincide with the direction of action of other factors or be opposite to it. The result of interaction is the tendency of movement of labor productivity, which develops on the basis of the combined action of the entire system of factors and conditions.

All of the productivity and labor productivity factors discussed above should be examined during analytical work at the enterprise to identify their significance and impact on the future.

Based on the task of increasing labor productivity, it is important to find and use all available reserves.

Reserves should be understood as existing but not yet used opportunities to increase labor productivity through the best use of all factors of its growth.

The task of identifying reserves for increasing labor productivity is to maximize the use of all opportunities to save labor costs, both living and embodied. Therefore, reserves, being determined by the entire set of relevant groups of labor productivity growth factors, can also be divided into two large groups:

1) reserves for better use of means of production;

2) reserves for improving the use of labor.

All reserves for growth in labor productivity - both the first and second groups - are differentiated by the time and place of their identification and use.

Based on the time of use, a distinction is made between current and future reserves.

Current reserves include reserves that can be used within a year (quarter, month) mainly through organizational and technical measures without major technical re-equipment of production, a radical restructuring of the technological process and the capital investments required for this. Promising reserves for growth in labor productivity are associated with fundamental changes in production technology and technology, in the organizational and technical level of production as a whole, which is possible over a longer period of time than one year, and with appropriate capital investments. Their use is provided for in long-term plans(five-year, long-term) development of the industry, enterprise. Both those and other reserves receive a certain quantitative assessment used in planning the growth of labor productivity.

According to the place of identification and use, reserves are divided into industry, inter-industry, and intra-production.

Sectoral and intersectoral reserves characterize the use possible increase labor productivity in a particular sector of the national economy. Industry reserves are determined by the degree of organization, concentration and combination of production, the development of new industries, the structure of sub-sectors and industries with different economic significance and technical level of production, etc. An important place belongs to inter-industry reserves associated with the use of the capabilities of one industry to increase labor productivity in another. These include, for example, the possibility of further developing inter-factory cooperation on the basis of production specialization, and in connection with this, improving the material and technical supply of enterprises. In primary industries, improvements in product quality, even if accompanied by increased labor costs, provide significant labor savings in manufacturing industries.

The identification and use of sectoral and intersectoral reserves is carried out by the relevant ministries and sectoral research institutions.

In-production reserves for increasing labor productivity are identified and used directly at the enterprise. This is their most important feature and significance, because all types of reserves are ultimately realized at enterprises. Based on the location of identification, intra-production reserves can be divided into general plant, workshop and workplace reserves.

Based on the qualitative content of intra-production reserves, they can be divided into reserves for reducing the labor intensity of production and reserves for better use of the working time fund (increase in labor productivity and increase in labor intensity).

Reducing the labor intensity of production is the most important and inexhaustible reserve for increasing labor productivity associated with integrated mechanization and automation of production, introduction of new and modernization of existing equipment, improvement of technological processes, improvement of production organization, introduction of scientific organization of labor.

The identification and use of working time fund reserves at enterprises is carried out by comparing planned and actual data on hours worked and studying the dynamics of working time losses. The sources of the analysis are information from statistical reporting, planned and reported balances of working time, materials from time-keeping studies and photographs of the working day.

The degree of use of working time can be judged by changes in indicators of hourly, daily and annual labor productivity, between which there is a direct connection. The growth of hourly labor productivity depends entirely on reducing the labor intensity of production. The growth of daily labor productivity depends, in addition, on the reduction of intra-shift losses of working time, and the increase in annual labor productivity also depends on the reduction of absenteeism due to all-day downtime, vacations with the permission of the administration, sick days during the year, etc.

Identification and use of working time fund reserves involves identifying the reasons for its irrational use and developing measures to reduce its losses.

Finding reserves for improving the use of working time is greatly facilitated by correct positioning planning working time and accounting for its losses.

It is advisable to divide all internal production reserves for growth of labor productivity into two more types: labor-creating and labor-saving. Labor-generating reserves should include improving the use of working time and increasing labor intensity to the average normal level by compressing working time. Labor-saving reserves should include all reserves associated with reducing the labor intensity of production.

Intra-production reserves for the group of labor-forming factors are usually assessed based on indicators of the use of the working day and working year.

2. Analysis and assessment of reserves for growth of labor productivity

.1 Calculation of the amount of increase in labor productivity required for a given reduction in production costs

Table 2.1 Indicators of the basic level of production and economic activity (annualized)

Volume of commercial products, thousand rubles.

Number of personnel, people

Payroll fund, thousand rubles.

Cost of production, thousand rubles.

Conditionally fixed costs in cost, %

Including

Including

Essential workers

Auxiliary workers

Managers

Specialists

Technical performers

Essential workers

Auxiliary workers

Managers

Specialists

Technical performers

Total, people

Machine operators, %

Table 2.2. Indicators of the basic organizational and technical level of production

Whole-shift absences on average per employee, in%

Average intra-shift time loss per worker, %

Staff turnover, %

Share of workers covered by labor standards, %

Average percentage of completion of time standards

Share of machine time in the shift fund of time (for machine work), %

Share of multi-machine operators in the number of machine operators, %

Share of workers covered by the brigade form of labor organization, %

Share of progressive types of equipment, %

Share of standard and group technological processes, %

Share of high-speed and multi-place devices, %

By disease

With permission from the administration

Due to absenteeism

For unproductive work

Due to the violation labor discipline

For organizational and technical reasons

Essential workers

Auxiliary workers

Employees

Table 2.3. Planned tasks for the calendar year

Note: Provide for an increase in average wages of 0.6% for each percentage increase in labor productivity.

The enterprise plans to increase production volume by 5%, which can be achieved by saving on semi-fixed costs and by reducing the cost of remuneration for laid-off workers.

I take the planned increase in labor productivity of the main workers to be numerically equal to the percentage of the planned increase in production volume

∆PT o.r =∆V= 5% , (1)

I calculate the relative savings in the number of main workers from an increase in PT by 5%

∆CR o.r = 125*0.05= 7 people

I calculate the planned increase in labor productivity per worker due to the relative savings in the number of main workers.

∆PT= (7*100)/(500-7)=1.4%

Let's calculate the planned reduction in production costs from relative savings on semi-fixed costs.

∆C=UPR*∆V/100=98000*0.43*5/100=2107 thousand units

Estimated percentage reduction in cost that will be achieved due to relative savings on semi-fixed costs due to increased production volume.

Z ∆s.control =(2107/98000)*100=2.15%

Estimated target in percentage for cost reduction due to the absolute release of personnel

Z ∆s.∆chr = 8-2.15 = 5.85%

The estimated value of the necessary increase in labor productivity to reduce costs by 5.85% for the items “Wages” and insurance tax.

∆PT ∆chr =(5.85*98000)/(27000*1.3)= 573300/35100= 16.3%

Calculation of the number of employees (auxiliary workers and employees) subject to release ∆CR.

∆HR= (500-125)*16.3/100= 375*0.163=61 people.

Thus, to ensure a reduction in cost by 8% by increasing the productivity of main workers by 5%, it is necessary to reduce the cost by 2.15%, and the remaining 5.85% must be ensured by increasing the productivity of auxiliary workers and employees by releasing them from among them 61 people. This will lead to a reduction in production costs by 8%.

2.2 Analysis of reserves for labor productivity growth

When analyzing and assessing the reserves for growth in labor productivity, one should proceed from the fact that it can be achieved through:

a) reducing the labor intensity of products (as a result of replacing technological equipment with new, more progressive ones, modernizing equipment, improving technology and increasing the technological equipment of production, introducing more advanced types of raw materials, materials, energy, improving product designs, mechanization of labor and automation of production).

b) reduction of lost working time

c) improving the personnel structure

Let's consider the possibilities of growth and assessment of the value of labor productivity reserves at a given enterprise, based on the given characteristics and parameters.

3. Measures to realize reserves for increasing labor productivity and reducing production costs

.1 Measures to realize reserves for increasing labor productivity and reducing production costs

Measures to improve the personnel structure

An analysis of the number of personnel by category showed that the personnel structure is not rational enough; the category of employees, amounting to 43%, exceeds the recommended limits at the enterprise, which amount to 15-20%. We will reduce the number of employees to 15% (75 people will remain). Consequently, it is necessary to dismiss 140 people (215-75), of which 15 managers, 50 specialists and 10 technical performers. Then the increase in labor productivity associated with the release of part of the working personnel will lead to a decrease in production costs due to a decrease in wage costs and contributions to extra-budgetary funds. Taking into account the given lag in the growth of average wages from labor productivity (K salary = 0.6) and the coefficient taking into account contributions to extra-budgetary funds K c = 1.26, the reduction in production costs will be:

In percentage terms, the cost reduction will be:

4408.12x100/98000=4.5%.

After taking measures to improve the personnel structure, labor productivity will increase:

employees: ∆PT=140x100%/(215-140)=186.67%,

for the enterprise as a whole: ∆PT=140x100x (500-140)=38.89%.

Reducing intra-shift loss of working time

The category of workers covered by the event is the main workers, whose number at the enterprise is 125 people. It is expected to reduce intra-shift loss of working time from 8% to 1% due to illness. The implementation period for the event is January. Thus, the relative savings in the number of workers as a result of reducing intra-shift time losses will be:

Considering that the event is planned from February, the relative savings in personnel until the end calendar year will be:

Δ CR = 9*12/12=9 people.

Then the planned reduction in cost due to relative savings on the production costs, taking into account their planned increase due to an increase in the salary of auxiliary workers and employees, will be equal to:

,

2055.66x100/98000=2.1%.

Thus, carrying out measures to reduce intra-shift losses of working time from 8% to 1% at the enterprise will lead to an increase in labor productivity by 7.76% and a reduction in production costs due to semi-fixed costs by 2055.66 thousand rubles. (2.1%).

Reducing whole-shift absences due to illness

The category of workers covered by the event is all workers in enterprises with a workforce of 500 people. It is expected to reduce whole-shift no-shows from 8% to 1%. The event is scheduled for January. The relative savings in the number of employees as a result of reducing absenteeism will be as follows:

Let us take the average age of workers to be 42 years. Standard temporary loss of ability to work per 100 workers per year:

Actual loss of working capacity per 100 workers per year:

Δ CR = (1250-943.4) x500/(100x250)=6 people.

Let's calculate the projected increase in labor productivity across the entire enterprise for the period of the event until the end of the calendar year:

Then the planned reduction in cost due to relative savings on the production costs, taking into account their planned increase due to increased wages for auxiliary workers and employees, will be equal to:

The percentage reduction in cost will be:

323,2*100/98000=0,33%

Carrying out measures to reduce absenteeism due to illness from 8% to 1% will lead to an increase in labor productivity by 1.22% and a reduction in production costs due to the management program by 323.2 thousand rubles. (0.33%).

Increase in percentage multi-machine service

The duration of the event is January. Then, according to the given calculation and normative data, the reduction in labor intensity will be:

∆Т Р = (3-1.5) x12/12=1.5%

We take the amount of equipment at the enterprise equal to the number of machine operators specified in the initial data (50% of the main workers). Quantity of equipment required:

(10/125-0/125) x (125x50%) = 5 units.

Let's determine the amount of one-time costs for installation and purchase of 5 units. equipment:

Z'=47-28=19 thousand rubles. for 100 units of equipment, then for 50 units of equipment Z = Z'x0.5 = 19x0.5 = 9.5 thousand rubles.

The percentage reduction in cost will be:

431.8x100/98000=0.44%.

Consequently, carrying out an event to introduce multi-machine maintenance at an enterprise, requiring one-time costs of 9.5 thousand rubles to organize, will lead to an increase in labor productivity by 1.63% and a reduction in production costs due to semi-fixed costs by 431.8 thousand . rub. (0.44%).

Increasing the share of auxiliary workers covered by labor standards

The event is scheduled for January. Then, according to the given calculation and normative data, the reduction in labor intensity will be:

∆Т Р = 10.9-5=5.9%.

∆Т Р = 5.9x12/12=5.9%.

Let's determine the amount of one-time costs for holding the event: Z'=270-100=170 thousand rubles. for 100 workers, then for 160 auxiliary workers the costs will be:

Z=Z’/100 xChR VSP =170/100*160=272 thousand rubles.

Let's calculate the projected increase in labor productivity for the period of the event until the end of the calendar year:

The event covers auxiliary workers, therefore, the reduction in their number will be:

Then the planned reduction in cost due to relative savings on the production costs, taking into account their planned increase due to an increase in the salary of auxiliary workers and employees, will be equal to:

The percentage reduction in cost will be:

2940.5x100/98000=3%.

Consequently, carrying out measures to increase the share of auxiliary workers covered by labor standards at the enterprise, requiring one-time costs in the amount of 272 thousand rubles to organize, will lead to an increase in labor productivity by 11.1% and to a reduction in production costs due to semi-fixed costs by 2940.5 thousand rubles. (3%).

Increasing the share of standard and group processes

The duration of the event is February. Then, according to the given calculation and normative data, the reduction in labor intensity will be:

∆Т Р = 4.3-2.2=2.1%.

Since the event is planned for January, the reduction in labor intensity until the end of the calendar year will be:

∆Т Р =2.1х12 // 12=2.1%.

(60/100-15/100) x (125x50%) = 28 units.

Let us determine the amount of one-time costs for the installation and purchase of 28 units. equipment:

Z'=250-180=70 thousand rubles. for 100 units of equipment, then for 63 units of equipment Z = Z'x0.5 = 70x0.63 = 44.1 thousand rubles.

Let's calculate the projected increase in labor productivity for the period of the event until the end of the calendar year:

The event covers essential workers, therefore the reduction in the number of essential workers will be:

Then the increase in labor productivity throughout the enterprise will be:

Then the planned reduction in cost due to relative savings on the production costs, taking into account their planned increase due to an increase in the salary of auxiliary workers and employees, will be equal to:

The percentage reduction in cost will be:

39.77x100/39400=0.1%.

Consequently, carrying out an event to increase the share of standard and group processes at the enterprise, requiring one-time costs in the amount of 35 thousand rubles to organize, will lead to an increase in labor productivity by 1.91% and to a reduction in production costs due to semi-fixed costs by 39 .77 thousand rub. (0.1%).

Increasing the share of multi-place and high-speed devices

The event involves key workers (100 people). It is expected to increase the share of multi-site and high-speed equipment from 15% to 40%. The event takes place in January. Then, according to the given calculation and normative data, the reduction in labor intensity will be:

∆Т Р = 6.7-3.9=2.8%.

Since the event is planned for January, the reduction in labor intensity until the end of the calendar year will be:

∆Т Р = 2.8x11 // 12=2.8%.

We take the amount of equipment at the enterprise equal to the number of machine operators specified in the initial data (50% of the main workers). Quantity of equipment required:

(40/100-10/100) x (100x50%) = 15 units.

One-time costs for installation and purchase of 15 units. equipment: Z’=380-225=155 thousand rubles. for 100 units of equipment, then for 50 units of equipment Z = Z'x0.5 = 155x0.5 = 77.5 thousand rubles.

Projected increase in labor productivity for the period of the event until the end of the calendar year:

The event covers essential workers, therefore the reduction in the number of essential workers will be:

Then the increase in labor productivity throughout the enterprise will be:

The planned reduction in cost due to relative savings on the production costs, taking into account their planned increase due to an increase in the salary of auxiliary workers and employees, will be equal to:

The percentage reduction in cost will be:

58.29x100/39400=0.15%.

Carrying out measures for the introduction of multi-place and high-speed devices at the enterprise, which requires one-time costs in the amount of 77.5 thousand rubles to organize, will lead to an increase in labor productivity by 2.88% and a reduction in production costs due to UPR by 58.29 thousand. rub. (0.15%).

.2 Plan of organizational and technical activities until the end of the calendar year

Let us summarize the results of calculations to increase labor productivity and reduce production costs, obtained as a result of planned organizational and technical measures at the enterprise, in Table 3.1.

Table 3.1. Plan of organizational and technical measures

Events		Number of employees covered by the event, people.	Indicator value			Month of implementation	Staff savings, people.		Increase in labor productivity by the end of the year, %	Cost reduction until the end of the year, %	One-time costs, thousand rubles.
			Unit	Baseline	Design level		For the annual volume of work	Until the end of the calendar year
1. Development of a more rational personnel structure	Employees		%, in total number
2. Reducing intra-shift time losses	Basic
3. Reducing whole-shift absences due to illness	All working
4. Increasing the share of multi-machine service	Basic
5. Increasing the proportion of workers covered by labor standards	Basic
6. Increasing the share of standard and group processes	Auxiliary
7. Increasing the share of multi-place and high-speed devices	Basic
I T O G O:
									(main workers 20.28)

3.3 Indicators of production and economic activity of the enterprise

We will calculate the indicators of the production and economic activity of the enterprise after the implementation of measures. The planned increase in production volume was 10%. Then the projected annual volume of marketable products in monetary terms will be 48,000 * 1.1 = 52,800 thousand rubles.

Improving the personnel structure at the enterprise led to a reduction in the number of employees by 110 people (of which 13 managers, 83 specialists and 14 technical performers), then the projected number of managers, specialists and technical performers will be 27, 27 and 6 people, respectively.

Annual labor productivity per employee at the enterprise in the base year was PT=V/CR=48000/400=120 thousand rubles. In the projected year it will be equal to PT=V/CR=(52800*10%)/(400-110)=200.3 thousand rubles.

The growth of average monthly wages at the enterprise (taking into account the growth rate of labor productivity, equal to 0.6, compared with the growth rate of average wages) will be (200.3/120) x 100% = 166.9%. This will lead to an increase in the average monthly salary by 2,788 rubles and will amount to 6,954 rubles. per worker, 7,080 rubles. per worker and 8345 rubles. per main worker.

As a result of organizational and technical measures, it was possible to reduce the cost of production by 10.51%, which ensured a reduction in costs by 1 ruble. commercial products from 39400/48000 = 0.82 kopecks. up to 0.73 kopecks (0.82*10.51%/100=0.09, therefore 0.82-0.09=0.73). Then the cost of the annual volume of marketable products (taking into account the growth in production volume) will be 38,544 thousand rubles. The calculation results are presented in Table 3.2.

Table 3.2. Indicators of production and economic activity of the enterprise

Indicator name	Unit	Indicator value		Change in indicator
		Basic	Designed
1. Annual volume of commercial products
2. Number of personnel, total:
including:
essential workers
auxiliary workers
managers
specialists
technical performers
3. Annual labor productivity of one worker
one worker
one main worker
4. Average monthly salary per employee
one worker
one main worker
5. Cost of annual volume of commercial products
6. Costs per 1 rub. commercial products

Conclusion

Increased labor productivity is one of the decisive factors in increasing production efficiency.

The main directions of searching for reserves for productivity growth at the enterprise are as follows:

ü increasing production output due to more complete use of the production capacity of the enterprise, since when production volumes increase, only the variable part of working time costs increases, and the constant part remains unchanged. As a result, the time required to produce a unit of product is reduced;

ü reducing labor costs for production by intensifying production, improving product quality, introducing comprehensive mechanization and automation of production, more advanced equipment and production technology, reducing losses of working time by improving the organization of production, logistics and other factors in accordance with the plan organizational and technical measures.

Analyzing and evaluating the activities of the enterprise in question, as well as the organizational and technical level of production, we can conclude that an increase in labor productivity at the enterprise can be achieved through the following organizational and technical measures: improving the personnel structure (reducing the number of employees by 110 people), reducing losses working hours and absences due to temporary disability, reducing labor intensity. The proposed measures will lead to a reduction in production costs by 10.51% due to savings on semi-fixed costs and as a result of a reduction in costs associated with the remuneration of laid-off workers (if the personnel structure is improved).

An increase in production volume by 10% in the projected year and the organizational and technical measures taken led to an increase in annual labor productivity by 80 thousand rubles. (by 166.9%). The average monthly wage, ensured by the growth of labor productivity and taking into account the rate of growth of labor productivity that is faster than the growth rate of average wages equal to 0.6, increased by 66.9%. Costs per 1 rub. marketable products decreased from 0.82 kopecks. to 0.73 kopecks, and the cost of the annual volume of commercial products, taking into account the increase in annual output, amounted to 38,544 thousand rubles.

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