Nina Panfilova, Candidate of Economics, Associate Professor, Ural State Technical University - UPI

Julia 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 for carrying out activities, came to the need to develop anti-crisis programs, search for ways to ensure survival by minimizing internal costs.

The current environment shows that many businesses see cost savings opportunities in reducing headcount and working hours. However, such steps will lead to an increase in unemployment and cheaper work force. Under these conditions, those enterprises that will be able to use the crisis situation to their advantage will win by taking measures to reduce costs, including by increasing the productivity of staff.

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, other indirect costs; due to the reduction in the duration of the production cycle, the funds invested in raw materials and materials are reduced) .

As you know, the Concept for the Development of the Country until 2020 indicates the need for a fourfold increase in labor productivity, which will allow our country 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, given that in the post-Soviet period, the problem of productivity in our country was not given due attention. In the 1990s, it decreased three to four times, and only in the last few years has a tendency appeared to increase it by four to seven percent a year.

The main reason for low labor productivity is outdated production assets, to which enterprises usually attribute all production problems (although, of course, there is some truth in this), and, above all, a low level of management and an inefficient system of labor motivation.

In the mid-1990s, from the state statistical reporting the indicator of labor productivity was excluded, which was an important reason why the vast majority of enterprises not only stopped all work on managing labor productivity, but even for internal purposes do not keep statistics on this indicator. Under these conditions, the development of methodological tools for increasing production efficiency based on labor productivity management is of particular importance. At the same time, two directions should be combined in the mechanism of labor productivity management: technical and motivational.

Labor productivity management system includes the measurement and evaluation of performance, analysis of factors to improve 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 staff motivation programs for specific results of increasing labor productivity.

First function block in the mechanism of labor productivity management includes the assessment and measurement of existing indicators of the financial and economic activity of the enterprise. At this stage, the market situation is analyzed, the position of the product on the market is assessed, the required level of quality and scope of services are determined. after-sales service to increase the competitiveness of the goods in the market, as well as the desired resulting indicators of the enterprise's activity are planned. Based on established (or projected) prices in the market for similar products, the planned profit from commercial activities the required value and directions for reducing the cost of production are determined. At the same time, it should be taken into account that it is the increase in labor productivity that is one of the most effective ways to reduce the cost of production.

Second block includes determining the necessary increase in labor productivity to reduce costs to a competitive level, the choice of 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 in the implementation of planned activities with distribution by responsibility centers (places of implementation).

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

Fifth block consists in evaluating and monitoring the results of the implementation of measures to increase labor productivity at the enterprise. Work progress must be constantly monitored. The final control is expressed in the evaluation of the results obtained and the determination of the contribution of specific employees to the overall result, followed by remuneration.

Selection of indicators

An important point in the management of labor productivity - choice of indicators characterizing its effectiveness. In the practice of Russian enterprises, generally recognized indicators are production(the ratio of the volume of manufactured products to the number of employees) and laboriousness production - an indicator, the reverse of production.

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

We consider it expedient, in addition to the above output indicator, to put into practice the indicator staff cost productivity, representing the ratio of the volume of manufactured products to the cost 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 the volume of production is measured in value terms. The fact is that it makes sense, as a rule, to evaluate labor productivity and staff productivity in dynamics, in comparison for different periods of time. At the same time, in order to assess the dynamics of generation, it is necessary to correct the numerator of the formula (output in value terms) in order to exclude the effect of inflation on this indicator, which is rather laborious. The proposed indicator of personnel productivity, being, in our opinion, more informative in comparison with output, at the same time does not require additional calculations related to the need to take into account inflation.

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

Indicators characterizing personnel costs:

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

Table 1

Composition of personnel costs

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

As evidenced by our practice of constant work in the system of advanced training, employees of the labor services of the vast majority of industrial and construction enterprises do not have information on their enterprises about the costs of maintaining personnel. In this regard, it is possible to propose practical application"truncated" indicator of staff productivity - salary return, which characterizes the volume of output per one ruble of the wage fund, or, what 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, characterizing the effectiveness of the use of materialized 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 a greater or lesser efficiency of the work of the staff, the assessment of the profitability of labor at domestic enterprises is not practiced.

table 2

Labor efficiency indicators

Name of indicator	Calculation formula	Conventions
Output per worker (worker)		B - output per person in units of volume (rubles, standard hour, ...); OP - the volume of manufactured products, rubles, standard hours, pieces, ... CHR - the number of employees (workers), people.
Labor intensity of a unit of production		Tr - labor intensity of a unit of production, h, standard hour; T - the cost of time, h, standard hour.
Staff productivity	PP = OP / ZSP	PP - staff productivity, rub.; ZSP - the cost of maintaining personnel, rub.
Production per one ruble of wages (salary return)	ZO = FZP / OP ZO \u003d V / ZP sr	ZO - salary return, rub.; FZP - payroll fund, rub.; OP - the volume of manufactured products, rub.; ZP cf - the average wage of a worker, rub.
Staff profitability	R p \u003d P x 100 / ZSP	P p - profitability of personnel,%; P - operating profit, rub.

How labor productivity affects cost

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

The first direction is connected 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 the cost of production can be determined by the formula:

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

Echr - savings in the number of employees (released number) as a result of the implementation of measures to increase labor productivity, people;

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

Ksots - coefficient taking into account contributions to the Unified Social Fund, fractions of a unit (Ksots \u003d 1.26).

The second direction of cost reduction is associated with an increase in labor productivity essential workers and the 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 the cost of production due to the relative savings in fixed costs, rubles;

З(b, ex) - the base value of conditionally fixed costs, rubles;

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

З (п, у) - the value of conditionally fixed costs in the planned (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 employees:

where E is the reduction in the cost of production due to the excess of the growth rate of labor productivity in comparison with the growth rate of the average wage, rub.;

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

Ksots - coefficient taking into account contributions to the Unified Social Fund;

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

, (4)

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

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

, (5)

where Zpsro is the average salary of employees in the reporting (planned) period, rubles,

ЗПсрб - the average salary of employees in the base period, rub.

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

, (6)

where PTO - labor productivity in the reporting (planned) period, rub. (standard hours, tons, meters, etc.);

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

Domestic and foreign practice has developed rational correlations between the growth rates of labor productivity and wages, which are: for 1% growth 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. Practically at all enterprises, this norm of labor legislation is strictly observed, which is enshrined in collective agreements or other documents of a local nature. However, according to selective studies, collective agreements fix the employer's obligation to increase staff wages (although, as a rule, without determining a specific amount of increase), and there are no indications of the need to increase labor productivity accordingly. In these cases, the growth of wages leads to an increase in the cost of production, which is not compensated by an increase in labor productivity (return on workers). So that the cost of production with an increase in wages, for example, by 12%, not only does not increase, but even decreases, it is necessary to provide for an increase in labor productivity by 20% (with a ratio of 0.6).

How to establish the necessary growth in labor productivity

Based on the possible market price, the enterprise determines the maximum allowable (marginal) level of production costs, above which the estimated profit from its sale will not allow allocating funds for the development of production and the growth of labor profitability. Comparing the actual costing under existing production conditions with its allowable value, the enterprise determines the possibility of reducing the cost to at least a marginal level based on the identification and use of available internal reserves of a real reduction in labor intensity, material intensity, energy intensity, capital intensity of a unit of production. At the same time, it is taken into account that the reduction in the unit costs of the corresponding resources is limited certain conditions. Thus, the reduction in material consumption is limited by the design characteristics and consumer properties of products, the possibility of reducing capital intensity is limited by the estimated value of the production capacity required to manufacture a specified amount of products. Only an increase in labor productivity represents an unlimited reserve for reducing the cost of production. True, if labor productivity is increased 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 of productivity improvement there that do not require significant funds for their implementation (reducing the loss of working time, improving the organization of production and labor, rationalizing the structure of personnel, etc.), which will be discussed below. So, the enterprise sets the amount of the necessary reduction in the cost of production, determines which part of it can be achieved by reducing the cost of raw materials and materials, energy, third-party services, depreciation, etc. The rest of the necessary cost reduction should be achieved by increasing labor productivity. Further, the enterprise faces the following questions: what direction to increase labor productivity to choose and by what amount it is necessary to increase it in order to reduce the cost to established level? Below are the methodological bases proposed by the authors for calculating the necessary growth in labor productivity to achieve a given reduction in the cost of production. They include three possible ways to improve productivity. The first direction is associated with an increase in 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 remuneration of the released workers. The second direction provides for increasing the productivity of only the main workers in order to increase the volume of production and sales. In this case, the staff is not released, and the cost reduction is achieved as a result of a relative decrease in fixed costs. In the course of the development and implementation of organizational and technical measures aimed at increasing the productivity of the main workers, one should not forget that measures will actually increase the volume of production not for any, but only for “narrow” jobs. The third direction combines the first two. At the same time, part of the necessary cost reduction is achieved by increasing the 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 possibility of selling additional products), and the missing part of the cost reduction is provided by releasing 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 the wages of workers in connection with an increase in their productivity. In the second option, wages rise, which increases the cost and, accordingly, should be reflected in the calculated value of the required growth in labor productivity. Thus, the planned reduction in the cost of production due to the growth of labor productivity, established by the employer, can have six solutions, and the task of the manager is to choose from them acceptable for the enterprise. Due to the fact that this article is limited in scope, below are the calculation options that do not provide for an increase in wages (the initial data for the calculation are given in table 3).

Table 3

Initial data

Indicators	Unit measurements	Meaning indicator
1. The volume of marketable products for the year	thousand den. units
2. The cost of the annual volume of marketable products	thousand den. units
3. Semi-fixed costs in the cost of production
4. Number of staff, total including: Essential Workers Auxiliary workers Leaders Specialists Technical performers
5. Payroll, total including: Essential Workers Auxiliary workers Leaders Specialists Technical performers	thousand den. units
6. Planned increase in the volume of marketable products
7. Planned cost reduction for the year

Calculation

1. Let's determine how it is necessary 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 "Salary" 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 value of labor productivity growth key production workers with a corresponding increase in production volume and a relative decrease in connection with this conditionally fixed costs:

,(9)

3. Calculation of the value of growth in labor productivity to reduce the cost of production by 10% for a given increase in production by 20% (see initial data).

In this case, the cost will decrease: a) at the expense of semi-fixed costs (due to the growth in production volume), b) at the expense of the wage fund of the 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 growth in the productivity of labor of the main workers is established in order to fulfill the plan for increasing the volume of production. If the number of basic workers is left unchanged, then the growth in their labor productivity should be equal to the increase in output, that is.

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

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

,(11)

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

,(12)

4) The necessary growth in labor productivity of managers, specialists, auxiliary workers and technical performers is calculated to reduce the cost of production by 2.4% under the items "Salary" and "Deductions to the Unified Social Fund":

,(13)

(18507 tr. - payroll of managers, specialists, technical performers and auxiliary workers).

5) The number of employees to be laid off is calculated (except for the main workers):

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

7.6% - due to an increase in production by 20% and an equivalent increase in the productivity of the main workers;

2.4% - by increasing the productivity of other categories of workers with the release of 37 people.

After the enterprise decides on the direction of increasing labor productivity and establishes the estimated value of its required growth, the task for increasing labor productivity should be distributed between production and functional units, which, in pursuance of the tasks set by it, must develop plans for organizational and technical measures. An increase in labor productivity can be achieved as a result of the implementation of measures aimed at: reducing the labor intensity of products; reduction of obvious and hidden losses of working time (including increasing the intensity of labor); rationalization of the personnel structure by increasing the share of key personnel in the total number of employees. The reduction in labor intensity is ensured mainly as a result of the introduction of new, more progressive, and the modernization of existing equipment, the mechanization of labor and automation of production, the introduction of more advanced equipment and other technical measures. Such 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 rationing, insufficient staff interest in the results of labor, extremely large losses of working time (which is typical for many, if not most domestic enterprises), significant investments that are required for the implementation of technical measures do not bring the desired savings (cost reduction), but losses. An extremely large reserve for increasing labor productivity is a reduction in the loss of working time (for all personnel, and not just for key workers). Unfortunately, enterprises, as a rule, do not keep a permanent record of intra-shift losses of working time. Rare (but individual) photographs taken by rationers do not provide comprehensive and reliable information about the loss of time, their causes and perpetrators. Time workers are calm about the loss of time, as they do not affect their salary. But for pieceworkers, so that they do not lose wages during downtime, rationing workers overestimate the norms of time, thereby covering numerous shortcomings in the organization of production and labor. shift masters, official duties which includes daily accounting of the loss of working time for subordinate employees, often perform this work formally, fix, at best, celestial downtime, fill out the time sheet at the end of the month and repeat the time sheet data. Obviously, there is no real benefit from such a formulation of the question. Meanwhile, according to expert assessments of the rate-setters of enterprises, foremen, and according to the results of the authors’ own research, only intra-shift losses of time for 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 employees at the enterprise, to discourage them in their work, to the "erosion" of wages.

Example

Consider, using the example of a medium-sized enterprise with 1000 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. At the same time, it can be absolute, if employees leave the enterprise, or relative, if as a result of an increase in labor productivity, employees will produce more products, perform more work.

Savings in the number of employees (∆HR) due to a decrease in intra-shift losses of working time (P) is calculated by the formula:

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

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

Summing up 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 rationing, wages and incentives, reducing the loss of working time, and the efforts of the Trudoviks alone, without their interested and active support from the top managers of the enterprise, this task can hardly 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 quantity of products produced per unit of time, and we can take the ratio of the quantity of products produced to the cost of living labor. Labor productivity is the most important economic indicator, which serves to determine the effectiveness (productivity) labor activity both the individual employee and the team of the enterprise. Practice knows various methods and indicators for measuring labor productivity, which is associated with the characteristics of production, the equipment used, raw materials, etc. and for the purposes of economic research.

Measurement of labor productivity is carried out by comparing the results of labor in the form of the volume of output with labor costs (the average number of industrial and production personnel). Depending on the direct or inverse relationship of these quantities, there are two indicators: production and labor intensity. The most common and universal indicator is output, which can be hourly, daily, monthly (quarterly, annual). Working out represents the amount of production ( Q) produced per unit of labor 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 the development, the indicator is widely used laboriousness products. The labor intensity of products is understood as the sum of all labor costs for the production of a unit of output at a given enterprise (T/Q). Depending on the composition of labor costs, their role in the production process, the following types of labor intensity are taken into account, which are constituent parts full labor intensity manufacturing of products: technological labor intensity of production maintenance, production labor intensity, labor intensity of production management. According to the nature and purpose of labor costs, there are normalized, actual and planned labor intensity. According to the object of calculation, the labor intensity for an operation, part, product, commercial and gross output is distinguished. According to the place of application of labor, the labor intensity of the factory, workshop, district, brigade and workplace is distinguished. Methods for measuring labor productivity differ depending on how the volume of output is determined. To calculate the volume of production (products, works, services) and, accordingly, labor productivity (by output), three methods for determining output are distinguished; natural, cost (cash) and labor.

The natural method is the simplest and most reliable method, when the volume of manufactured products is calculated in kind (tons, meters, pieces, etc.). Physical indicators allow you to see the composition of manufactured products by types, varieties, etc. The advantage of this method is the direct comparability of labor productivity indicators. However, with the help of physical indicators it is possible to measure labor productivity only within the framework of certain types 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 output, expressed in monetary units, to the cost of working time. To calculate labor productivity in value terms, various indicators for assessing the volume of output can be used: gross output, marketable output, gross turnover, standard processing cost, standard net and net output, 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 labor productivity issues, it is necessary to consider the factors of labor productivity growth. Labor productivity growth factors are the driving forces or causes under the influence of which its level changes. Such factors are: 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 and economic (natural and climatic conditions, their changes; balance of jobs and labor resources) and economic and geographical factors (development of the deposit area; availability of local building materials; free resources of labor, electricity, water; terrain; distance to communications, etc.). Factors of structural shifts. These include: shifts in the share of purchased products and semi-finished products; relative reduction in the number of employees due to growth in production volumes. Factors of accelerating scientific and technical progress (introduction of new generations of highly efficient equipment; the use of advanced basic technologies, the use of automated systems in design; the use of out-of-date computers; the introduction of flexible reconfigurable production, etc.). Economic factors. Modern forms of organization and stimulation of labor; scientific organization and labor intensity; growth of qualification 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) - pok-l eff-ty of the use of labor resources ( labor factor) or is the fruitfulness, efficiency of production people's activities, measured by the number of products (goods and services) produced per unit of working time (hour, shift, month, year), or the amount of time spent per unit of output.).

Labor productivity is determined by the ratio of the number 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 proiz-ti labor is measured by the development of products in units. time and labor intensity of production.

Labor productivity measured:

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

Or the amount of time spent on the production of a unit of marketable output.

Unit of measurement of labor productivity: - natural - cost

Labor (norm hours)

Direct indicator of labor productivity

Production output for 1 person per unit of time, PT \u003d Q \ Chsp

Q - production volume, NSP - headcount

- Labor intensity- ТЁ=ЧСП/Q

Raise the level of labor productivity means the saving of living and past labor, i.e., the reduction of 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, labor activity, responsibility, discipline, etc.; 2) factors related to the material and technical base of production: the level of development of technology, technology, the speed of updating organizational, technical and technological principles in production based on the use of the achievements of scientific and technological revolution, etc.; 3) organizational factors: development of cooperation, specialization, combination of production, improvement of the organization of labor and production; 4) factors of optimal docking of production and its implementation ( 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 characterize the indicator of labor productivity.

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

Labor productivity- this is the most important qualitative indicator characterizing the cost effectiveness of living labor; this is the amount of production produced for a certain period per employee or the cost of working time per unit of output.

Labor productivity together with capital productivity, material intensity, production cost and production profitability form the basis of the system of indicators of the organization's performance.

The growth of labor productivity depends on many factors such as, technical progress, modernization of production, improvement of professional training of personnel and their economic and social interest, etc.

The essence of labor productivity is characterized by analyzing two main approaches to the use of labor resources and labor force: extensive and intensive approaches.

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

The intensive development of labor resources, which provides for a reduction in costs per unit of output, characterizes an increase in labor productivity, which is an indicator of the degree of effectiveness of human labor costs in the production of the final product per unit of time. Labor costs per unit of time are the smaller, the more products are produced per unit of time.

Labor productivity analysis indicators

The main indicators for assessing labor productivity are traditionally:

• performance indicators;
• labor intensity indicators.

Product output indicator is calculated as the ratio of the volume of production (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 rate in general view is calculated using the following formula:

Pv \u003d V / T

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

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

Each measure of labor productivity in the enterprise has its own characteristic shortcomings. Cost indicators are influenced by inflation and do not very clearly characterize the real productivity of labor, physical indicators are free from inflationary influence, but are of limited use; characterize labor productivity only in the manufacture of a particular type of product.

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

Separately, we 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 production output by one worker, which is defined as the ratio of annual production (revenue) to the average headcount.

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

Table 1. Labor productivity analysis

No. p / p	Indicators	Unit rev.	Plan	Fact	Deviation from the plan (+/-)	Implementation of a plan, %
1.	Marketable products	thousand roubles.	27404,50	23119,60	-4 284,90	84,40%
2.	The average number of industrial and production personnel	people	66	62	-4	93,90%
3.	Average number of workers	people	52	46	-6	88,50%
3.1.	The proportion of workers in the composition of employees	%	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 per worker	days	207	206	-1	99,50%
10.	Average number of hours worked per worker	hour	1436,40	1424,09	-12,31	99,10%

As can be seen from the data in Table. 1 fulfillment of planned indicators of the 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, whole-day losses of time affect the reduction in the number of days worked: by providing additional holidays, all-day downtime due to interruptions in the supply of materials or absence 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 reduction in average daily output.

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

Let us determine the amount of losses from a decrease in production volumes due to an increase in all-day 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 values ​​of all working days worked. Due to all-day losses of working time (1288 days), the organization did not receive 3279.17 thousand rubles of commodity revenue.

The data provided make it possible to analyze the norms of unit costs for wages per ruble of production, to characterize the change in the level of the norm 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 due to an increase in production volume.

Analysis of the average annual output per employee

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

Let us determine the influence of these factors on the average annual output of products by one employee according to the following formula:

GV \u003d Ud * D * P * CV

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

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

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

b) the impact of the number of days worked by one worker per year: ∆GV (d) \u003d Udf * ∆D * DVp

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

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.

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

Analysis of the average annual output per worker

Similarly, 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 working day and the average hourly output.

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

GWr \u003d D * P * CV

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

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

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

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

Analysis of the average hourly output of workers

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

The average hourly production is influenced by factors related to the change in the labor intensity of the product and its valuation.

The first group of factors includes indicators of unproductive time spent on correcting defects, organizing production and the technical level of production.

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

ChVusl1 = (VVPf + ∆VVPstr)/(Tf+Te-Tn)

ChVusl2 = (VVPf + ∆VVPstr)/(Tf-Tn)

Fwsl3 = (VVPf + ∆VVPstr)/Tf

Where,
VVPf - the actual volume of marketable products;
∆VVPstr - change in the cost of commercial products as a result of structural changes;
Tf - actually worked time by all workers;
Te - above-planned time savings from the implementation of scientific and technological progress;
Tn - non-productive time costs, which are made up of the cost of working time as a result of the manufacture of marriage and the correction of marriage, as well as in connection with deviations from the technical process. To determine their value, data on losses from marriage are used.

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

a) comparing the obtained indicator NVsl1 with the planned value, we determine the influence of the labor intensity factor due to the improvement of its organization on the average hourly output:

b) the impact of over-planned time savings due to the implementation of scientific and technical progress measures:

c) the impact on the level of average hourly output of unproductive time costs is defined as:

d) change in average hourly output due to structural shifts in production:

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

Thus, the decrease in the indicator was primarily influenced by the decrease in labor intensity, against the background 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 output indicator decreased by 0.01 thousand rubles compared to the plan.

We summarize all the above calculations for factor analysis in the form of a table.

Table 2. Factor analysis labor productivity

Factor	Changes due to a factor
	Change in average hourly output, thousand rubles	Change in average annual output per worker, thousand rubles	Change in average annual output per worker, thousand rubles	Change in output, thousand rubles
1. Number of staff				-1 660,88
2. Average annual output of one worker				-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 the 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. Raising the technical level of production	0,02	27,09	20,1	1 245,94
2.4.3. Unproductive working hours	-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 the saving of working time. In this case, a decrease in the average hourly productivity of workers was revealed due to a decrease in the indicators of the organization of production (labor intensity). The positive impact from the introduction of more advanced technologies that reduce the labor costs of the enterprise (savings in the reporting period amounted to 3,500 man-hours) did not allow increasing the average hourly productivity of workers. Factors of unproductive expenses of working time also had a negative impact. They consist of the time spent on the production and repair of marriage.

It should be noted that labor productivity may decrease with a significant share of a newly developed product or due to the introduction of measures to improve its quality. Since, to improve the quality, reliability or competitiveness of the goods, additional costs of funds and labor are required. The gain from sales growth, higher price level, as a rule, covers the losses from lower labor productivity.

Bibliography:

1. Grishchenko O.V. Analysis and diagnostics of the financial and economic activities of the enterprise: Tutorial. Taganrog: Publishing House of TRTU, 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

The growth of labor productivity 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 number use values created per unit of time, or the amount of time spent per unit of labor product.

A distinction is made between the productivity of living labor, determined by the costs of working time in a given production at a given enterprise, and the productivity of total social labor, measured by the costs of living and materialized (past) labor.

An increase in labor productivity occurs when the share of living labor decreases, and the share of materialized labor increases. This growth takes place in such a way that the total amount of labor embodied in the commodity is reduced. The fact is that the mass of living labor decreases in more than the mass of materialized labor grows.

Cumulative savings in working time, taken according to costs and production resources characterizes the efficiency of production.

In enterprises, labor productivity is measured by the indicator of output per worker or per unit of time. In these cases, the indicator takes into account only the savings of 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 of human labor and indirectly - through the volume of national income - the savings of social labor. Hence, the most general approach to the definition of labor productivity can be expressed by the formula:

Fri - labor productivity;

P - product in one form or another;

T is the cost 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 is shown as reduction of labor costs per unit of use value and shows time savings. Most importantly - absolute reduction in labor costs required to meet a particular social need.

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

Labor productivity is the same as an increase in the mass of consumer values, generated per unit of time. An important point here is the results of labor, which mean not just an expansion in the volume of goods produced, but also an increase in their quality. Therefore, taking into account such a manifestation of labor productivity in practice implies the widespread use in business planning and commercial promotion of approaches that reflect utility, that is, power, efficiency, reliability, etc.

Labor productivity is also shown in the form changes in the ratio of the costs of living and materialized labor . If in manufacturing process relatively more widely used past work compared to living, the enterprise has a chance to increase labor productivity, and hence increase the wealth of society.

True, options are possible. In one case, with a decrease in the cost of living labor, the cost of materialized labor per unit of output increases 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 obsolete equipment is modernized, enterprises are reconstructed on the basis of more progressive and efficient means of production.

Growth in labor productivity has a significant impact 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 has been and remains the basis of any social, political and intellectual progress.

Finally, labor productivity is expressed in the form turnaround time reduction 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, shortening the construction time and mastering production capacities, promptly introducing scientific and technological achievements into production, accelerating innovative processes and replicating the best experience.

As a result, the enterprise, with the same resources of living and materialized labor, receives higher final results per year, which is tantamount to an increase in labor productivity. Hence, taking into account the time factor becomes extremely important in organization and management, especially in conditions of high dynamism of the market economy, constant transformations in the course of reforms, and the growth and complexity of social needs.

Production efficiency

Labor productivity is an important indicator in the production efficiency measurement system. At the same time, it is importantly influenced by the magnitude and especially the quality of the capital-labor ratio, that is, the measure of the equipment of labor 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;

Ф - the value of the cost 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 if the saving of living labor pays for the additional costs of increasing its technical equipment, and in the shortest possible time.

return on assets characterizes the efficiency of the 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:

Fri \u003d F0 x Fv.

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

As scientific and technological progress and the improvement of production, the share of social labor costs increases, as the worker is equipped with more and more new means of labor. However, the main trend is that absolute value the cost of both living and social labor per unit of output is reduced. This is precisely the essence of raising the productivity of social labor.

Labor productivity level

It is characterized by two indicators. Firstly, 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 normalized working hours.

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

Establishes a direct relationship between production volume and labor costs;

Excludes the impact on the indicator of labor productivity of changes in the volume of supplies for cooperation, organizational structure production;

Allows you to closely link the measurement of productivity with the identification of reserves for its growth;

Compare labor costs for the same products in different departments of the enterprise.

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

V = -- ;

t = -- ,

V- production output per unit of time;

t- the complexity of manufacturing products;

B - cost volume of manufactured products (rubles);

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

There are several types of labor intensity.

Technological complexity(t tech) includes all the 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 upr ) is made up of the labor costs of engineers, employees, maintenance personnel and security.

Complete labor intensity (t pol ) represents the labor costs of all categories of industrial and production personnel: t pol \u003d 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.

Raising the technical level of production. Among its main areas are the 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, "learning" production.

Improving the organization of production and labor. It provides for the improvement of the existing and the formation of a new workforce, the increase in norms and service areas, the reduction in the number of workers who do not comply with the norms, the prevention of staff turnover, the simplification of the management structure, the mechanization of accounting and computing work; change of the working period; increasing the level of specialization of production.

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, in the content of useful substances, but also Agriculture, transport and other industries.

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

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

An increase in labor productivity due to an increase 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 the decrease in the number of employees of the enterprise.

The growth of labor productivity of employees at the enterprise due to increase in the share of cooperative deliveries of products is determined by the formula:

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

The growth of labor productivity due to the better use of the working time fund is calculated by the formula:

∆P = ------- x 100 ,

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

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

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

Marginal productivity is calculated on the basis of the marginal product of labor, which is understood as the increase in output produced as a result of hiring one more 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 do otherwise, since the interest of its survival in competitive environment. In such a situation, various options are possible.

Competitiveness strategy

For outsider enterprise market, there are several ways to increase competitiveness:

A radical reorganization by reviewing the basic strategies competition;

Increasing revenue by increasing prices and marketing costs;

Cost reduction and all-round savings;

Reduction of assets;

Combination of various methods.

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

It will have to increase its competitiveness by working with cheap 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, business reinvestment at a bare minimum is important. Their goal is to make short-term profits and/or maximize short-term cash flow.

An enterprise with a strong competitive position is called upon to continue searching for a free market niche and to focus on making it possible to build up one's own potential. For such enterprises, it is also possible to adapt to a specific group of consumers. Another way is to create the best product. Follow the leader is not excluded. Sometimes the capture of small firms is practiced. Finally, the creation of a positive and distinctive image of the enterprise cannot be discounted.

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

To do this, the leader needs at least the continuation of an offensive economic policy, the preservation of current positions, and confrontation with competitors.

In any case, no matter what position the company occupies in the market environment, important condition its survival and competitiveness is productivity growth. 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 the cost of production through the implementation of reserves for the growth of labor productivity

Introduction

productivity cost of labor

The performance of enterprises of various forms of ownership and the wages of employees directly depend on the efficient 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, which does not require significant costs. As practice shows, the reduction of labor costs, as a rule, provides a simultaneous reduction in costs per unit of output. As a result, a reduction in the cost of production is achieved even at enterprises with a low share of wages in its composition. For this, it is necessary that the organization and regulation of labor fully fulfill their functions. Therefore, when establishing labor standards, first of all, such organizational and technical conditions should be taken into account that ensure the effective use of equipment, technology and working time.

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

The purpose of the course project is to develop organizational and technical measures that ensure the growth of labor productivity necessary to fulfill the planned task to reduce production costs. The course project is designed to identify reserves for improving productivity, planning activities aimed at implementing the reserves.

In the first chapter of the course project, the issues of identifying and using the reserves of the working time fund are considered. The second chapter involves establishing the causes of its irrational use and developing measures to reduce its losses.

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

1. Factors and reserves of labor productivity growth

Factors and conditions can be distinguished among the circumstances affecting the level of labor productivity. Factors are understood as the main driving reasons that cause one or another dynamics of labor productivity. The quality of the factors is unusually large and varied, so a simple enumeration of them without any systematization is rather complicated and hardly justified. The most general classification of factors and conditions affecting labor productivity can be carried out on the basis of the elements of the socio-economic formation: productive forces, industrial relations and superstructure. Based on this, the factors affecting the level of labor productivity in society can be grouped 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 place. 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: the 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 is an 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, to the replacement of manual labor by 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, which mediate the technical and organizational interaction of the means of production and labor.

Finally, socio-political conditions are conditions that lie at the level of the superstructure and affect 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 power and means of production, it is advisable to combine the entire set of factors that determine the growth of labor productivity into two groups:

1) material and technical, due to the level of development and

the 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 extended and used. Natural conditions are natural resources, climate, soil, etc., the influence of which is very significant in the extractive industries.

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

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

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

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

ü raising the cultural and technical level of workers,

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

ü improvement of professional skills of personnel,

an increase in the standard of living of the population,

ü creative attitude to work, etc.

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

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

Factors of growth in labor productivity in terms of their scope are divided into intra-production and sectoral. Intra-production factors include those operating at enterprises in all sectors of the national economy. All their diversity is reduced to the following enlarged groups: raising 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. Such a differentiation of factors is associated with reserves of intensification within the framework of normal labor intensity and measures to increase the share of fixed capital;

ü labor productivity growth factors due to the time of action. This group distinguishes

ü current factors associated with 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 intracompany;

ü workplace.

The action of general economic factors is associated with the social division of labor, including international, the availability and use of labor resources, and the structure of production. Intersectoral and sectoral factors of labor productivity growth are associated with the peculiarities of the organization of production - its specialization, concentration and combination, with interproductive cooperation. Factors of labor productivity growth in the workplace include, first of all, a set of measures to eliminate the loss of working time and its more rational use.

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

The modern approach to the performance indicator recommends distinguishing between the following impact factors:

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

ü innovations, technique and technology. Technology has traditionally been viewed 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 positively affect the use of resources. However, scientific and technical innovations must be environmentally sound and related to labor safety;

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

ü conditions and labor protection. 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. Safety and labor protection in a broad sense affect the use of working time, advanced training, organization of work, professional growth and, ultimately, determine the safety of life on Earth;

ü qualification. With the dynamism of economic transformations, the development of technology, the tightening of domestic and international competition, productivity is increasingly dependent on the skill level of workers. High professional skills are becoming 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, it must be remembered that the established professional composition labor collective when changing market conditions can lead to restrictions on the productivity of the enterprise;

ü quality. The marketing approach to the sale of products (sale of goods), taking into account the differentiated, often individual needs of the 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, the market share of the enterprise, thereby helping to reduce operating costs and increase productivity;

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

u uh economic growth. It determines the organization of entrepreneurship of each enterprise integrated into single 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 employees, increasing their efficiency, which leads to an increase in the productivity of the enterprise.

Each of these groups and each factor within them affects labor productivity in its own way. This impact has qualitative characteristic- orientation: at any given moment, it is possible to distinguish increasing and decreasing factors. In addition, it can be quantified - to determine the strength of the impact of this factor. The direction of action of each of the factors of a given group or the direction of action of a group of factors as a whole may coincide with the direction of action of other factors or be opposite to it. The result of the interaction is the trend of labor productivity movement, which is formed on the basis of the combined action of the entire system of factors and conditions.

All the factors of productivity and labor productivity discussed above should be investigated in the course of 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 for increasing labor productivity through the best use of all factors of its growth.

The task of identifying reserves for the growth of labor productivity is to maximize the use of all opportunities for saving labor costs, both living and materialized. Therefore, the reserves, being due to the totality of the relevant groups of labor productivity growth factors, can also be divided into two large groups:

1) reserves for better use of the means of production;

2) reserves for improving the use of labor power.

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

According to the time of use, current reserves and prospective ones are distinguished.

The current ones include reserves that can be used within a year (quarter, month) mainly due to organizational technical measures without serious technical re-equipment of production, a radical restructuring of the technological process and the necessary capital investments for this. Prospective reserves for growth in labor productivity are associated with fundamental changes in technology and production 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 perspective 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 discovery and use, the reserves are divided into sectoral, intersectoral, intra-production.

Sectoral and intersectoral reserves characterize the use possible increase labor productivity in a given sector of the economy. Sectoral 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 intersectoral 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 development of interfactory cooperation on the basis of the specialization of production, and in connection with this, the improvement of the material and technical supply of enterprises. In the primary industries, improving product quality, even if accompanied by an increase in labor costs, provides significant labor savings in the manufacturing industries.

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

Intra-production reserves of labor productivity growth are identified and used directly at the enterprise. This is their most important feature and significance, because all types of reserves are ultimately realized in enterprises. According to the place of detection, intra-production reserves can be divided into general factory, shop 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 (growth in the productive power of labor and an increase in labor intensity).

Reducing the labor intensity of production is the most important and inexhaustible reserve for increasing labor productivity associated with complex mechanization and automation of production, the introduction of new and modernization of existing equipment, the improvement of technological processes, the improvement of the organization of production, the introduction of a 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, studying the dynamics of working time losses. Sources of analysis are statistical reporting, planned and reporting balances of working time, materials of time 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 the reduction in 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 a decrease in absenteeism due to all-day downtime, vacations with the permission of the administration, sick days during the year, etc.

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

The search for reserves for improving the use of working time is facilitated to a greater extent by correct setting planning of working time and accounting for its losses.

It is advisable to subdivide all intra-production reserves of labor productivity growth into two more types: labor-forming and labor-saving. The number of labor-forming reserves should include an improvement in the use of the working time fund and an increase in the intensity of labor to the level of the average normal by compacting the working time. The number of labor-saving reserves should include all reserves associated with a reduction in the labor intensity of production.

Intra-production reserves for a group of labor-generating factors are usually estimated in terms of the use of a working day and a working year.

2. Analysis and assessment of labor productivity growth reserves

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

Table 2.1 Indicators of the base level of industrial and economic activity (annualized)

The volume of marketable products, thousand rubles.

Number of personnel, pers.

Payroll fund, thousand rubles

Production cost, thousand rubles

Fixed costs in prime cost, %

Including

Including

Essential Workers

Auxiliary workers

Leaders

Specialists

Technical performers

Essential Workers

Auxiliary workers

Leaders

Specialists

Technical performers

Total, pers.

Machine operators, %

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

Total absences on average per employee, in %

Intra-shift loss of time on average per employee, %

Staff turnover, %

Share of employees covered by labor regulation, %

Average Percentage of Completion of Time Standards

The share of machine time in the shift fund of time (at machine work),%

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

The 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 the permission of the administration

In connection with travel

For unproductive work

Due to violation labor discipline

For organizational and technical reasons

Main workers

Auxiliary workers

Employees

Table 2.3. Planned tasks for the calendar year

Note: Provide for a 0.6% increase in average wages for every percent increase in labor productivity.

The company plans to increase production by 5%, which can be achieved by saving on semi-fixed costs, by reducing the cost of remuneration of the released workers.

I accept the planned growth in labor productivity of the main workers numerically equal to the percentage of the planned increase in production

∆PT o.r = ∆V= 5% , (1)

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

∆CHR o.r = 125*0.05= 7 people

I am counting on the planned increase in labor productivity per worker due to the relative savings in the number of key workers.

∆PT= (7*100)/(500-7)=1.4%

Let us calculate the planned reduction in the cost of production from the relative savings on semi-fixed costs.

∆С=SPR*∆V/100=98000*0.43*5/100=2107 thous.

Estimated percentage reduction in cost that will be achieved through relative savings in fixed costs due to increased volume of production.

Z ∆s.control \u003d (2107/98000) * 100 \u003d 2.15%

Estimated task in percent to reduce the cost due to the absolute release of personnel

Z ∆s.∆chr \u003d 8-2.15 \u003d 5.85%

Estimated value of the necessary growth in labor productivity to reduce the cost by 5.85% under the items "Salary" and insurance tax.

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

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

∆CHR \u003d (500-125) * 16.3 / 100 \u003d 375 * 0.163 \u003d 61 people.

Thus, in order to ensure a cost reduction by 8% due to an increase in the labor productivity of the main workers by 5%, it is necessary to reduce the cost by 2.15%, and the remaining 5.85% must be provided by an increase in the labor productivity of auxiliary workers and employees by releasing from their number 61 people. This will lead to an 8% reduction in production costs.

2.2 Analysis of labor productivity growth reserves

When analyzing and evaluating the reserves for labor productivity growth, 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, mechanizing labor and automating production).

b) reducing the loss of working time

c) improving the structure of personnel

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

3. Measures to implement the reserves of growth in labor productivity and reduce the cost of production

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

Measures to improve the personnel structure

An analysis of the headcount by categories of personnel showed that the personnel structure is not rational enough, the category of employees, which is 43%, exceeds the recommended limits at the enterprise, which are 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), including 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 the cost of production due to a decrease in wage costs and deductions to off-budget 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 deductions to off-budget 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 carrying out measures to improve the structure of personnel, labor productivity will increase:

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

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

Reduction of intra-shift losses of working time

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

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

Δ CH = 9*12/12=9 people

Then the planned reduction in cost due to relative savings on CPR, 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, the implementation of 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 decrease in production costs due to fixed costs by 2055.66 thousand rubles. (2.1%).

Reducing celestial absenteeism due to illness

The category of workers covered by the event - all workers of the enterprise, the number of which is 500 people. It is planned to reduce the whole-shift absenteeism from 8% to 1%. The duration of the event is January. The relative savings in the number of employees as a result of the reduction in absenteeism will be as follows:

Let's take the average age of workers equal to 42 years. Normative temporary loss of working capacity per 100 employees per year:

Actual loss of working capacity per 100 employees per year:

Δ PR \u003d (1250-943.4) x500 / (100x250) \u003d 6 people.

We calculate the projected growth in labor productivity at the entire enterprise for the period of the event until the end of the calendar year:

Then the planned reduction in prime cost due to relative savings on CPR, taking into account their planned increase due to higher 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 CRM by 323.2 thousand rubles. (0.33%).

Percent increase multi-machine service

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

∆T P \u003d (3-1.5) x12 / 12 \u003d 1.5%

The number of equipment at the enterprise is taken equal to the number of machine operators specified in the initial data (50% of the main workers). The amount of equipment needed:

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

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

Z’=47-28=19 thousand rubles for 100 pieces of equipment, then for 50 pieces 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, the implementation of measures to introduce multi-machine service at the enterprise, which requires one-time costs of 9.5 thousand rubles for the organization, will lead to an increase in labor productivity by 1.63% and a reduction in production costs due to fixed costs by 431.8 thousand . rub. (0.44%).

Increasing the proportion of support workers covered by labor rationing

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 = 10.9-5=5.9%.

∆Т Р = 5.9х12/12=5.9%.

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

Z \u003d Z '/100 xChR VSP \u003d 170/100 * 160 \u003d 272 thousand rubles.

We calculate the projected growth in labor productivity for the period of the event until the end of the calendar year:

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

Then the planned cost reduction due to relative savings on CPR, 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, the implementation of measures to increase the share of auxiliary workers covered by labor rationing at the enterprise, which requires one-time costs in the amount of 272 thousand rubles for the organization, will lead to an increase in labor productivity by 11.1% and to a decrease in the cost of production due to semi-fixed costs by 2940.5 thousand rubles. (3%).

Increasing the share of standard and group processes

The date for 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 by the end of the calendar year will be:

∆T P =2, 1x12 // 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 pieces of equipment, then for 63 pieces of equipment Z = Z’x0.5 = 70x0.63 = 44.1 thousand rubles.

We calculate the projected growth in labor productivity for the period of the event until the end of the calendar year:

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

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

Then the planned cost reduction due to relative savings on CPR, 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, the implementation of measures to increase the share of standard and group processes at the enterprise, which requires one-time costs in the amount of 35 thousand rubles for the organization, will lead to an increase in labor productivity by 1.91% and to a decrease in the cost of production due to semi-fixed costs by 39 .77 thousand rubles (0.1%).

Increasing the share of multi-place and quick-acting devices

The main workers (100 people) are involved in the event. It is planned to increase the share of multi-seat 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 by the end of the calendar year will be:

∆T P = 2.8x11 // 12=2.8%.

The number of equipment at the enterprise is taken equal to the number of machine operators specified in the initial data (50% of the main workers). The amount of equipment needed:

(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 pieces of equipment, then for 50 pieces of equipment Z = Z’x0.5 = 155x0.5 = 77.5 thousand rubles.

The projected increase in labor productivity for the period of the action until the end of the calendar year:

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

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

The planned cost reduction due to relative savings on CPR, 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 \u003d 0.15%.

The implementation of measures to introduce multi-place and high-speed devices at the enterprise, which requires one-time costs in the amount of 77.5 thousand rubles for the organization, will lead to an increase in labor productivity by 2.88% and a decrease in the cost of production due to CRM by 58.29 thousand rubles. rub. (0.15%).

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

Let's summarize the results of calculations to increase labor productivity and reduce the cost of production, obtained as a result of the 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, pers.	Indicator value			Implementation month	Savings in the number of personnel, pers.		Increase in labor productivity by the end of the year, %	Cost reduction by the end of the year, %	One-time costs, thousand rubles
			Unit	Baseline	Design level		For the annual amount of work	Until the end of the calendar year
1. Development of a more rational staffing structure	Employees		%, in total
2. Reducing intra-shift time losses	Main
3. Reduction of celestial absenteeism due to illness	All working
4. Increasing the proportion of multi-machine maintenance	Main
5. Increasing the proportion of workers covered by labor rationing	Main
6. Increasing the share of standard and group processes	Auxiliary
7. Increasing the share of multi-place and quick-acting devices	Main
AND T O G O:
									(basic workers 20.28)

3.3 Indicators of production and economic activity of the enterprise

We calculate the indicators of the production and economic activities of the enterprise after the implementation of the measures. The planned increase in production amounted to 10%. Then the projected annual volume of marketable output 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.

The annual labor productivity per employee at the enterprise in the base year was PT=V/CR=48,000/400=120,000 rubles. In the projected year, it will be equal to PT=V/CR=(52800*10%)/(400-110)=200.3 thousand rubles.

The growth of the average monthly salary at the enterprise (taking into account the growth rate of labor productivity, equal to 0.6, compared with the growth rate of the average salary) will be (200.3/120) x100% = 166.9%. This will lead to an increase in the average monthly wage by 2788 rubles and will amount to 6954 rubles. per worker, 7080 rubles. per worker and 8345 rubles. per main worker.

As a result of carrying out 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. marketable products from 39400/48000=0.82 kop. up to 0.73 kopecks (0.82 * 10.51% / 100 \u003d 0.09, therefore 0.82-0.09 \u003d 0.73). Then the cost of the annual volume of marketable products (taking into account the growth in production) will be 38544 thousand rubles. The calculation results are presented in Table 3.2.

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

Name of indicator	Unit	Indicator value		Change in indicator
		basic	projected
1. Annual volume of marketable products
2. Number of personnel, total:
including:
essential workers
support workers
leaders
specialists
technical executors
3. Annual labor productivity of one worker
one worker
one main worker
4. Average monthly salary of one worker
one worker
one main worker
5. The cost of the annual volume of marketable products
6. Costs per 1 rub. marketable products

Conclusion

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

The main directions of the search for reserves of productivity growth in the enterprise are as follows:

ü increase in output due to a more complete use of the production capacity of the enterprise, since with an increase in production volumes, only the variable part of the cost of working time increases, and the constant remains unchanged. As a result, the time spent on the release of a unit of output is reduced;

ü reducing labor costs for production by intensifying production, improving product quality, introducing integrated 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 the growth of labor productivity in the enterprise can be achieved through the following organizational and technical measures: improving the structure of personnel (reducing the number of employees by 110 people), reducing losses working hours and absenteeism due to temporary disability, reducing labor intensity. The proposed measures will lead to a reduction in the cost of production by 10.51% due to savings on semi-fixed costs and as a result of reducing the costs associated with the remuneration of laid-off workers (in the case of an improvement in the personnel structure).

Growth 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, secured by the growth of labor productivity and taking into account the coefficient of outpacing the growth rate of labor productivity compared to 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 marketable products, taking into account the increase in the volume of annual output, amounted to 38,544 thousand rubles.

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