Wage fund, consumption fund, average wage.
In the new economic conditions, the planning of labor indicators is of particular importance. In the first place, the task is put forward to fulfill the production program for the production of competitive products, using the best remedies with the lowest cost of living and materialized labor. This enhances the importance and influence of labor indicators on the entire course of the production process.
Labor indicators are organically interconnected with other indicators of operational and strategic plans, since they are integral part technical, economic and financial planning, and are certainly reflected in determining the costs of production in the calculations of the economic effect and in the distribution of profits.
The system of labor indicators - indicators characterizing the state and level of use of the labor potential of the organization, the factors that determine it, as well as the degree of its influence on the final results of the organization's activities. Labor indicators include labor productivity, output, labor intensity production program, labor intensity of units of production, number and composition of personnel, wage fund, wage fund, consumption fund, average wage.
In the new economic conditions, the planning of labor indicators is of particular importance. In the first place, the task is put forward to fulfill the production program for the production of competitive products, using the best means with the lowest cost of living and materialized labor. This enhances the importance and influence of labor indicators on the entire course of the production process.
The central place in the system of indicators is occupied by the planning of labor productivity.
An increase in labor productivity is the main factor in the growth of efficiency and the development of all production. It is directly related to a decrease in the labor intensity of products, rational use of working time, advanced training of workers, good organization of labor and a system of its stimulation, etc.
The labor intensity of a unit of production is the basis for the formation of the number and composition of personnel and is directly related to the regulation of labor and the formation of its payment.
Labor indicators are organically interconnected with other indicators of operational and strategic plans, since they are an integral part of technical, economic and financial planning, and are certainly reflected in determining the costs of production in the calculations of the economic effect and in the distribution of profits.
The complex system of labor indicators can be represented by five functional and one integral subsystems.
1. The 1st subsystem "Workforce" is characterized by extensive (number of personnel, staff structure by category, etc.) and intensive (shift rate, morbidity rate, turnover rate, injury rate, etc.) indicators.
2. 2nd subsystem " Working time» is characterized by extensive (balance of working time of one employee, intra-shift losses, etc.) and intensive (reserves for consolidating the working day, reducing time costs, etc.) indicators.
3. The 3rd subsystem "Quality of labor" is characterized by the level of production from the first presentation, reduction of losses from marriage, etc.
4. The 4th subsystem "Labor productivity" is characterized by an increase in the technical level of production (mechanization of production, modernization of equipment), improvement of management, organization of labor and production (rationalization of managerial work, labor rationing), a change in the structure of production (change in production volumes), an increase in quality human factor(growth of the professional and qualification level).
5. 5th subsystem "Expenses for labor force» characterized by absolute (labor costs, social benefits, average salary) and relative (share of labor costs in total production costs, specific gravity labor costs nV unit of output) indicators.
6. The integral subsystem "Socio-economic efficiency of labor" is characterized by total income, production volume, labor productivity, units, the share of labor costs in total production costs, absolute income per person by category of personnel.
The presented complex system of labor indicators is the object of analysis and planning.
The analysis of labor indicators in the organization consists of the analysis of:
1. Efficiency in the use of personnel;
2. Efficiency in the use of working time;
3. Labor productivity;
4. Efficiency in the use of funds for wages and social payments.
When solving specific problems of analysis: the reasons for the discrepancy between the basic, planned and actual data are established; reserves for improving labor indicators are identified, and their impact on production volume, production cost, profit is determined; materials are accumulated for making managerial decisions.
The organization of the analysis of labor indicators consists of the following stages:
1. Drawing up a plan of analytical work.
2. Preparation of materials for analysis.
3. Analysis of the task set using techniques and methods of economic and mathematical modeling.
4. Preliminary assessment of the results of the analysis.
5. Final grade.
The information base for the analysis of labor indicators is the current legislative and regulations regulating the work of enterprises, planning and regulatory documentation, accounting and statistical reporting, acts of audits, certificates of surveys and inspections, minutes of production meetings, data from questionnaires, etc.
Any educational work to order
Analysis of labor indicators
ControlHelp writingFind out the cost my workThe efficiency of the enterprise is expressed in the full use of financial, material and labor resources. Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and increasing production efficiency. In particular, from security ...
Analysis of labor indicators ( abstract , term paper , diploma , control )
All-Russian Correspondence Institute of Finance and Economics
ANALYSIS OF LABOR INDICATORS
Option 2
Done by student:
Faculty: MIM Specialty: labor economics Course 5
group day
credit no. book.
Checked by: Kostin I.V.
Kaluga 2010
INTRODUCTION
The analysis of labor indicators is reduced mainly to the analysis of deviations of actual data values from planned indicators. It enables the manager to determine the direction of further activities in those divisions of the enterprise where there has been a deviation of the relevant indicators.
The relevance of this topic is determined by the fact that the successful activities of any organization, whether state enterprise, institution or private commercial firm, is inconceivable without a comprehensive analysis of its activities, in particular without an analysis of labor indicators, which allows you to more accurately assess the technical and economic potential, determine the reserves for more efficient use of the enterprise's personnel, improve the organization, working conditions and remuneration, find ways to normalize social and labor relations in a team and so on.
The purpose of the work is to analyze labor indicators and determine the main areas of economic work to identify reserves for labor savings, wages and opportunities for additional output, due to the growth of labor productivity.
A task control work consists in the study and analysis of labor indicators in order to issue recommendations to management.
The object of research is complex economic processes, forecasting of labor indicators, formulas and calculations.
The subject of the study is the labor indicators of the enterprise.
During the study, the following methods were used: system analysis and synthesis, complex analysis, comparative and expert assessments.
THEORETICAL PART The main planned and accounting indicators of labor productivity at industrial enterprises are the volume of production in physical or value terms per one employee of industrial production personnel (per worked man-day or man-hour) and the labor intensity of a unit of output or work. Labor intensity (T p) is the cost of living labor for the production of a unit of output. The indicator of labor intensity has a number of advantages over the indicator of production. It establishes a direct relationship between the volume of production and labor costs and is determined by the formula
where T is the time spent on the production of all products, standard hours or man-hours;
OP - the volume of manufactured products in in kind.
The output indicator is a direct indicator of labor productivity, since the greater the value of this indicator (ceteris paribus), the higher labor productivity. The indicator of labor intensity is the opposite, since the smaller the value of this indicator, the higher labor productivity. There is a relationship between the change in the time hole (labor input) and output. If the rate of time decreases by (C n) percent, then the rate of output increases by (Y c) percent, and vice versa. This dependence is expressed by the formulas:
Depending on the composition of labor costs included in the labor intensity of products, and their role in the production process, technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity are distinguished (Fig. 1).
Rice. 1. The structure of the total labor intensity of manufacturing products.
Technological labor intensity (T tech) reflects the labor costs of the main production pieceworkers (T sd) and time workers (T povr):
T tech \u003d T sd + T damage (4)
The labor intensity of production maintenance (T service) is a set of costs of auxiliary workshops of the main production (T auxiliary) and all workers of auxiliary workshops and services (repair, energy workshop, and so on) engaged in servicing production (T auxiliary):
T service \u003d T auxiliary + T auxiliary (5)
Production labor intensity (T pr) includes the labor costs of all workers, both main and auxiliary:
T pr \u003d T tech + T service (6)
The labor intensity of production management (T y) is the labor costs of employees (managers, specialists and employees themselves) employed as in the main services of the enterprise (T sl.zav):
T y \u003d T sl.pr + T sl.zav (7)
Depending on the nature and purpose of labor costs, each of the indicated indicators of labor intensity can be design, prospective, planned and actual. In planned calculations, the labor intensity of manufacturing a unit of output (type of work, service, part, and so on) and the labor intensity of a commodity output (production program) are distinguished. The labor intensity of a unit of production (type of work, service), as already noted, is divided into technological, production and total, depending on the labor costs included in the calculations. The labor intensity of a unit of output in physical terms is determined for the entire range of products and services produced at the beginning of the planning period. With a large assortment, the labor intensity is determined by the representative products, to which all the others are listed, and by the products that occupy the largest share in the total volume of production.
The labor intensity of commodity output (T TV) is calculated by the following formula:
Where T i - the labor intensity of a unit of production (works, services), standard hours;
OP i - the volume of output of the i-th type of product, according to the plan, the corresponding units;
n - the number of items (nomenclature) of products (works, services), according to the plan.
The complexity of the production program is determined similarly. Note that if the calculations use the technological (production, total) labor intensity of a unit of output (works, services), then, accordingly, we obtain the technological (production, total) labor intensity of a commodity output (production program).
The actual technological complexity of products is determined by the formulas:
T technical fact \u003d T negative sd + T negative damage + T additional, (4)
where T otr.sd - the time worked by pieceworkers;
T neg.povr - time worked by time workers;
T add - additional time spent on the performance of work due to deviations from normal conditions;
T tech. fact - actual technological labor intensity;
T tehn.norm - normative technological labor intensity.
The planned technological labor intensity can be determined as follows:
where Y coop.pl and Y coop.b - the share of cooperative deliveries, respectively, in the planned and base periods .
CALCULATED PART
In the analytical part of the work, it is necessary to make the following calculations:
Determine the indicators of the dynamics of labor productivity when measured by marketable and net products (plan to the base year, report to the plan and report to the base year), explain the reasons for the differences, show the relationship between net product indices, changes in the share and indices of marketable products.
Determine the daily (shift) productivity of labor (for marketable products), compare it with the dynamics of hourly labor productivity and calculate the indices of intra-shift use of working time, identify the reserves of the reporting year in relation to the base and to the plan.
Find the number of days in a year per worker, determine the dynamics of the use of the whole-shift fund of working time and the annual labor productivity per worker. Determine the indices of the share of workers in the total number, link the labor productivity of workers with labor productivity per all workers (paragraph 1). Make calculations for the same positions: comparison, measurement - for marketable products.
Calculate wages (basis, plan, report), the dynamics of its growth and the ratio with the growth rate of labor productivity for marketable products. Determine the possible increase in labor productivity and the possible ratio, if you use all the reserves identified in the course of the analysis. (When determining the possible growth in labor productivity, take the best indicators of the three periods and apply the substitution method).
Calculate the change in the cost of commercial products planned by the plan as a result of the excess of the growth of labor productivity over the growth of average wages. How the cost of production actually decreased (increased) as a result of this excess. (To determine the share of wages in the cost of the base period, the amount of marketable output must be multiplied by a factor of 0.85 [costs per ruble - 85 kopecks]).
Relative indicators are calculated by the formulas:
Plan to base year: (2.1)
Report for the planned year: (2.2)
Base year report: (2.3)
The calculation results are shown in the analytical table (p. 25).
1) Calculate the relative indicators for marketable products (TP) using formulas (2.1 - 2.3):
The organization planned to increase the output of marketable products by 8.6702%, the plan was overfulfilled by 8.9303%, as a result, the increase was 18.3747%.
2) Similarly, we calculate the relative indicators for material costs (MC):
It was planned to increase material costs by 6.4049%, the plan was exceeded by 9.9178%, as a result, the increase was 16.958%.
3) Calculate the relative indicators for the number of employees (HR):
It was planned to increase the number of employees by 0.2615%, the plan was exceeded by 9.5652%, as a result, the increase in the number of employees amounted to 9.8518%.
4) Calculate the relative indicators for the number of key employees (CHOR):
The organization planned to increase the number of key workers by 3.9216%, the plan was overfulfilled and amounted to 3.0398%, as a result, the increase in the number was 7.0806%
5) Calculate the relative indicators for all working hours worked (OCH):
It was planned to increase the hours worked by all workers by 5.0795%, the plan was exceeded by 1.3395%, resulting in an increase of 6.4871%.
6) Let's calculate the relative indicators for the days worked (OD) of all workers:
It was planned to increase the number of days worked by all workers by 3.7759%, as a result, the plan was overfulfilled by 3.9557%, the increase was 7.8809%.
7) Let's calculate the relative indicators for the payroll fund (PF):
It was planned to increase the payroll by 7.0999%, the plan was overfulfilled by 3.6742%, resulting in an increase of 11.0351%.
Task number 1. Calculate the absolute and relative indicators of net production (NP):
PE \u003d TP - MZ - FOT (2.4)
where PE - net production;
MZ - material costs;
FOT - wage fund.
PE b = 937,700 - 629,200 - 187,465 = 121,035
NP n = 1,019,000 - 669,500 - 200,775 = 148,725
PR o \u003d 1 110 000 - 735 900 - 208 152 \u003d 165 948
The relative values of this indicator are calculated using formulas 2.1, 2.2, 2.3:
It was planned to increase net production by 22.8776%, the plan was not completed by 11.5804%, as a result, the increase was only 37.1074%.
Let's determine the indices for net products (I chp) of marketable products and for marketable products (I mp)
I tp > I chp
Consequently, the enterprise should increase labor productivity in terms of net products, make sure that the products are not stale in warehouses, but are sold as quickly as possible, and so on.
Let's define absolute indicators in terms of labor productivity for marketable products (PTTP):
where PT TP - labor productivity for marketable products;
TP - commercial products;
CH - the number of employees.
It was planned to increase labor productivity in commodity output by 8.3866%, the plan was underfulfilled by 0.5794%, the increase was only 7.7585%.
Let us find the absolute indicators of labor productivity for net products:
Calculate relative values this indicator:
It was planned to increase labor productivity in net production by 22.557%, the plan was overfulfilled by 1.8393%, as a result, the increase was only 24.8112%.
Let's calculate the absolute values in terms of the share of net production (UHPP):
Relative indicators:
UHFP p/b =
UHFP o/n =
UHFP o/b =
It was planned that the share of net production would increase by 13.1007%, but the plan was overfulfilled by 2.4674%, as a result, the increase was 15.8914%.
Task number 2. For calculations of marketable products, we use the method of chain substitutions. Calculations are carried out using the formulas:
Base year plan:
Report for the planned year:
Base year report:
Determination of the growth of the marketable part of the products is carried out according to the formulas:
TP chr = TP 1 - TP 2 (2.9)
TP pttp = TP 2 - TP 3 (2.10)
Let us calculate the increase in marketable output by the number of employees according to the plan to the base year:
TP chr = 1 018 999, 9- 1 016 341.6 = 2658.3
Calculate the increase in marketable output by the number of employees according to the report to the planned year:
TP chr = 1 109 999.8 - 1 013 095.1 = 96 904.7
Let's calculate the increase in marketable output by the number of employees according to the report to the base year:
TP chr = 1 109 999.8 - 1 010 452.2 = 99 547.6
Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the plan to the base year:
TP Fri = 1,016,341.6 - 937,699.91 = 78,641.7
Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the report to the planned year:
TP Fri \u003d 1,013,095.1 - 1,018,999.9 \u003d -5904.8
Calculate the increase in marketable output by the labor productivity of marketable products according to the report to the base year:
TP Fri = 1,010,452.2 - 937,699.91 = 72,752.3
Compare the growth of marketable output in terms of labor productivity and the increase in marketable output in terms of the number of employees
99 547,6 > 72 752,3
TP chr >? TP Fri
The increase in marketable output in terms of labor productivity is less than the increase in marketable output in terms of the number of employees, therefore, marketable output depends only on the number of employees, which means we need to increase their number.
Task number 3. Calculate the absolute indicators of specific production labor intensity according to the formula:
Let's calculate the relative indicators of specific production labor intensity:
The enterprise planned to reduce the specific production labor intensity by 3.5545%, the plan was overfulfilled by 15.0901%, the increase was 18.1082%.
We calculate the absolute indicators of hourly labor productivity (HPT) using the formula:
Let's define the relative indicators of hourly labor productivity:
It was planned to increase hourly labor productivity by 3.6875%, the plan was overfulfilled by 17.7721%, as a result, the increase was 22.115%.
Task number 4. Calculate the daily labor productivity according to the following formula:
where DPT - daily labor productivity;
TP - commercial products;
OD - the total number of days worked.
The plan was to increase daily labor productivity by 4.99%, the plan was overfulfilled by 14.8082%, hence the increase was 20.5372%.
Task number 5. The number of days in a year per worker is calculated by the formula:
Let's calculate the relative indicators:
It was planned to increase this indicator by 3.5051%, the plan was underfulfilled by 5.1197%, as a result, the increase turned out to be negative -1.7941%.
Let us determine the proportion of the main workers (HC op):
where UV op is the share of the main workers;
CHOR - the number of main workers;
CH - the number of all workers.
Let's find relative indicators:
It was planned to increase the share of the main workers by 3.6611%, but the plan was underfulfilled by 5.9667%, as a result, the growth was negative - 2.524%.
We calculate the labor productivity indicators of the main workers according to the formula (PT op):
Let's calculate the relative indicators:
It was planned to increase the productivity of the main workers by 4.5693%, the plan was overfulfilled by 5.7167%, as a result, the increase was 0.5473%.
Let's determine the annual labor productivity (GPT) by the formula:
Let's calculate the relative indicators:
It was planned to increase annual labor productivity by 8.9543%, but the plan was overfulfilled by 18.9708% and the increase was 29.6239%.
Let's compare the indicators of annual labor productivity and daily labor productivity GPT > DPT280
29,6239<5750,416
Consequently, the organization has production downtime, marriage, poor labor discipline, so less products are produced per year than it should be ["https: // site", 14].
Task number 6. Calculate the average wage according to the formula:
Let's calculate the relative indicators:
It was planned to increase the average wage by 6.8205%, but the plan was not completed by 5.3766%, as a result, the increase was only 1.0772%.
Task number 7. Let's calculate the cost according to the formula:
C \u003d MZ + FOT (2.18)
where C is the cost;
MZ - material costs;
FOT - wage fund.
C b = 629 200 + 187 465 = 816 665
С n = 669 500 + 200 775 = 870 275
C o \u003d 735 900 + 208 152 \u003d 944 052
Let's calculate the relative indicators:
Let's determine the unit cost of the cost by the formula:
Let's calculate the relative indicators:
According to the assignment.
As a result, we can conclude that the cost of production is slightly overstated, therefore, it is necessary to reduce transportation costs, electricity costs, reduce raw material costs, and so on.
ANALYTICAL PART In the calculation part of the control work, calculations were made for all the most important indicators of the organization's activities, the calculation results are shown in Table 1. In the analytical part of the work, substantiated conclusions will be given and proposals will be made to eliminate the identified shortcomings for each item.
Table 1.
Analytical table
Index | Measurements | Absolute indicators | Relative indicators | |||||
base year | Reporting year | Base year plan | Report to the plan | Base year report | ||||
TP Marketable products | ||||||||
MZ Material costs | ||||||||
CR Number of employees | ||||||||
CHOR Including workers | ||||||||
SP Worked out by all workers | ||||||||
OD days worked | ||||||||
PAYMENT Wage Fund | ||||||||
No. 1 PE Net production | ||||||||
PNT Labor productivity by net output | thousand rubles/person | |||||||
UHFP Net Gravity | ||||||||
No. 2 ?TPchr | ||||||||
No. 3 UPT Specific production labor intensity | Hour. / person | |||||||
NPV Hourly labor productivity | thousand rubles*person/hour | |||||||
No. 4 DPT Daily labor productivity | thousand roubles. / day | |||||||
Uvor Share of main workers | ||||||||
Ptor Labor productivity of key workers | thousand roubles. / person | |||||||
GPT Annual labor productivity | Rub.*person/year | |||||||
No. 6SZP Average salary | ||||||||
No. 7 C Cost | ||||||||
UVS The share of wages in the cost | ||||||||
CONCLUSION
The analysis of labor indicators is part of a comprehensive analysis of the organization and is aimed at identifying and evaluating the effectiveness of the enterprise's activities in organizing labor and using the labor potential of personnel.
Labor indicators - qualitative and quantitative are determined by technical, economic and other factors of production: the technical and organizational level of production, social conditions, natural conditions and the level of rationality of environmental management, foreign economic relations and the level of their use, and more.
The analysis of labor indicators can be technically simplified and enriched in content if they are initially structured into large blocks, for example, the use of labor, the movement of labor, the use of working time, labor quality, labor productivity, wages, and so on.
The analysis of labor indicators is one of the most important sections of the analysis of production and economic activity enterprises. The results of production and economic activities, and primarily the implementation of the production plan, are largely determined by the degree of use of labor resources.
The analysis of labor indicators and the use of labor resources makes it possible to assess the availability of the enterprise with the necessary personnel, to establish the compliance of the professional composition and skill level of employees with the requirements of production, the degree of movement of the labor force, to determine the causes of deviations from planned indicators, to develop measures to increase labor productivity and eliminate unproductive costs of the worker time.
The purpose of the analysis of labor indicators is to reveal the reserves for increasing the efficiency of production by increasing its volume with an increase in labor productivity, more rational use of the number of employees and their working time.
The efficiency of the enterprise is expressed in the full use of financial, material and labor resources. Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and increasing production efficiency. In particular, the volume and timeliness of all work, the efficiency of equipment use, and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use.
A comprehensive analysis of labor indicators is of great importance for increasing the efficiency of production. In the economic literature and in official sources, there is no single approach to determining the essence and content of the analysis of the labor indicators of an enterprise.
In conclusion, the above analytical work can draw a general conclusion - the analyzed enterprise shows an increase in labor productivity, a decrease in the labor intensity of manufactured products, and an increase in average wages. The organization should pay special attention to reducing material costs, increasing the number of days worked per year, as well as reducing the cost of manufactured products.
1. Analysis and modeling of labor indicators at the enterprise: Textbook. Allowance / ed. prof. A. I. Rofe. - M .: "MIK", 2000.
2. Sklyarenko VK , Prudnikov VM Enterprise Economics: Textbook. — M.: INFRA-M, 2007.
3. Workshop on economics, organization and labor rationing: Proc. allowance / Ed. prof. P. E. Shlendera. - M .: Vuzovsky textbook, 2007.
4. Personnel management. Workshop: textbook. manual for university students studying in the specialties "Personnel Management" "Organization Management" / T. Yu. Bazarov. — M.: UNITI-DANA, 2009.
5. Genkin BM Organization, rationing and wages at industrial enterprises. — M.: NORMA, 2003. — 400 p.
Application Table.
Marketable products | ||
RUB 937.7 million | ||
RUB 1019 million | ||
RUB 1,110 million | ||
Mathematical costs | ||
RUB 629.2 million | ||
RUB 669.5 million | ||
RUB 735.9 million | ||
Number of employees | ||
including workers | ||
Worked by all workers | ||
1634 thousand people/h | ||
1717 thousand people/h | ||
1740 thousand people/h | ||
Days worked | ||
206 840 people/day | ||
214 650 people/day | ||
223,141 people/day | ||
payroll fund | ||
RUB 187,465 thousand | ||
RUB 200,775 thousand | ||
RUB 208,152 thousand | ||
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In this work, it is necessary to develop proposals for automation for the sale of tickets in the cinema.
Cinema - a commercial enterprise with auditoriums equipped for showing films. There is a screen and visual places in the hall.
From the point of view of the functioning or structure of the cinema, we can say that it has visual places with different levels of service, comfort and, accordingly, payment. Places can be of different types:
A (VIP) - the most expensive places with the most comfortable viewing conditions;
B (Comfort) - a place of lower cost and comfort than A, located in the zone of the best view, more convenient and, accordingly, more expensive than C;
C (Normal) - the most economical places, without any pronounced advantages. The cinema keeps records of the condition of the visual places.
All customers wishing to purchase a ticket must indicate for which session they want to purchase it and the class of the seat, pay the cost of the ticket.
Any seat in the auditorium has a number that records whether it is occupied or available for sale.
The cinema also provides the possibility of booking tickets.
Thus, the functioning of the cinema includes:
Ticket selling;
Hall occupancy control;
Develop proposals for automating the sale of tickets in the cinema (sessions - information - tickets).
The viewer can choose: a movie, a session and a place from among those offered by the system. The system takes into account the status of seats (free, sold, reserved). Possibility of booking places (conditions for establishing / withdrawing reservations). Reference Information. Advertising information.
2.1 Functional business process model
Building an information system model begins with a description of the functioning of the system as a whole in the form of a context diagram.
Figure 1 - Context diagram "Ticket sales in the cinema"
The interaction of the system with the environment is described using inputs (“Customer requests”, “Repertoire” and “Session schedule”), outputs (“Ticket”, “Ticket refund”, “Reservation” and “Reservation cancellation”), control (“License ”, “Norms” and “Laws of the Russian Federation”).
Customers are people who create demand for the Cinema's services.
Repertoire - A set of films or other goods shown in the Cinema.
Contains:
Name
Description
actors
Poster (picture)
Screening schedule - List of all screenings held by the Cinema
Contains:
Name
Date and time the session started
Duration
Laws of the Russian Federation - laws on the protection of consumer rights, and all-Russian norms for the implementation of commercial activities.
Ticket - the right of the Client to visit a specific session
Ticket refund - a case when the Client returned the ticket to the Cinema and received the money spent on it back
Reservation - fixing a place in the hall for the Client. Withdrawal of a place from sale before the term until it is redeemed by the Client, or until the reservation period expires
Removal of reservation - freeing up space in the hall. Putting it on sale.
After describing the context diagram, we proceed to the process of functional decomposition, i.e. we break the system into subsystems to a degree sufficient to understand the role of the designed software and write process specifications.
Figure 2 - Decomposition diagram "Ticket sales in the cinema"
As can be seen from the diagram, the entire process of the Cinema's functioning is divided into six blocks:
Operation selection - a branch that allows the user to select an operation of interest with the Cinema system
Providing information - providing the user with all available information about the schedule and sessions
Creating an order - bringing all the requirements of the Client into one order
Purchasing a ticket - making a purchase and sale operation between the Client and the Cashier and assigning a ticket to the Client
Identification - confirmation of the identity of the Client and his right to make or remove a reservation. In case of cancellation of the reservation, the availability of the reservation for the current Client is also checked.
Ticket verification - an operation to confirm the validity of the ticket, in case of successful verification, the Ticket is returned to the Cinema and relaunched for sale, and the Client receives the money spent on the ticket back
Let us further divide into subsystems.
Figure 3 - Decomposition diagram "Operation selection"
Let us describe the processes presented in this decomposition diagram.
Choice is the act in which the user chooses what he wants.
Obtaining information - the client's decision to receive information
Buying a ticket - the client's decision to purchase a ticket for a session
Operations with the reservation - the client's decision to carry out the operation with the reservation
Return a ticket - the client makes a decision to return a previously purchased ticket
Figure 4 - Decomposition diagram "Providing information"
Let us describe the processes presented in this diagram.
Schedule of sessions and ticket prices - The client receives information about the sessions:
Name
Date and time the session started
Duration
Ticket price class A, B, C
The auditorium in which the session is held
And decides with which session it will perform further operations.
Screening information - information that allows the Client to understand what Screenings are held at the Cinema and helps to choose which one to go to
Return to the selection of operations - the user's decision to return to the selection of operations
Figure 5 - Decomposition diagram "Order creation"
Let's describe the order creation process.
The first step in creating an order is to fill out a form in which the client must specify the required session from the Session Schedule and the required seat in the hall. By this time, the client already knows the cost of the ticket - it is included in the Information about the session. Further, if the client agrees with the entered information, he must confirm the order. The system will generate an order in the form accepted in the norms of the cinema.
Client Requirements – a set of session data filled in by the Client that uniquely positions it (the session).
Order generation - the system generates an Order based on the requirements of the Client and the Norms of the enterprise.
The diagram shows that a movie theater ticketing system works with a repertoire database, a movie show database, and a finance and statistics department database. Also, the cinema ticketing system has a protection system and a maintenance system.
Figure 6 - The external environment of the system "Ticket sales in the cinema"
This information system will automate:
Ticket selling;
Hall occupancy control;
Providing information about the repertoire of the cinema;
Ticket booking and cancellation services;
Return of tickets.
2.4 Specification of processes
2.4.1 Create an order
@LOGIN = SESSION INFO
@INPUT = SELECT PURCHASE
@EXIT = ORDER
@SPECIAL PROCESS = CREATE ORDER
IF place is free THEN
EXECUTE generate ORDER
ENDIFLY
ENDIFLY
IF ORDER CONFIRMATION THEN
EXECUTE print ORDER
EXECUTE cancel ORDER
ENDIFLY
@END SPECIFICATION CREATING ORDER
2.4.2 Booking a ticket
@LOGIN = SESSION INFO
@INPUT = BOOKING SELECT
@EXIT = RESERVATION
@SPECIAL PROCESS = BOOKING A TICKET
EXECUTE to display the FORM to the client to fill it out
IF SESSION is filled in the FORM, PLACE THEN
IF place is free THEN
EXECUTE create RESERVATION
ENDIFLY
ENDIFLY
EXECUTE cancel TICKET BOOKING
ENDIFLY
@END SPECIFICATION BOOKING TICKET
2.4.3 Removal of reservation
@LOGIN = RESERVATION
@INPUT = CANCEL SELECT
@EXIT = REMOVE ARMOR
@SPECIAL PROCESS = BOOK REMOVAL
EXECUTE accept RESERVATION for verification
IF THE RESERVATION IS VALID THEN
PERFORM BOOKING WITHDRAWAL
ENDIFLY
@END SPECIFICATION BOOK REMOVAL
@INPUT = TICKET
@INPUT = SELECT REFUND TICKET
@EXIT = TICKET REFUND
@SPECIAL PROCESS = TICKET REFUND
EXECUTE accept TICKET for verification
IF THE TICKET IS VALID THEN
PERFORM A TICKET REFUND
ENDIFLY
@END OF SPECIFICATION TICKET REFUND
2.4.5 Buying a ticket
@INPUT = ORDER
@INPUT = SELECT TO PURCHASE TICKET
@EXIT = TICKET
@SPECIAL PROCESS = BUY TICKET
EXECUTE accept the ORDER for verification
IF THE ORDER IS CORRECT THEN
COMPLETE TICKET PAYMENT
EXECUTE create TICKET
ENDIFLY
@END SPECIFICATION PURCHASE TICKET
2.4.6 Viewing information
@INPUT = SELECT VIEW INFORMATION
@EXIT = SESSION INFO
@SPECIAL = VIEW INFORMATION
EXECUTE
IF VIEW SESSION INFORMATION THEN is selected
EXECUTE display INFORMATION ABOUT SESSIONS
ENDIFLY
IF VIEW REPERTOIRE INFORMATION THEN is selected
EXECUTE display INFORMATION ABOUT REPERTOIRE
ENDIFLY
EXECUTE back to SELECT OPERATIONS
@END SPECIFICATION VIEW INFORMATION
The system should allow the client to access information about the theater repertoire, this information should be up-to-date and reliable.
The system should help the user in choosing the required service.
The system should allow the user to place an order for the purchase of a ticket, for the subsequent processing of this order and obtaining a ticket for the session.
The system should provide the user with the opportunity to choose in the order for which session and for which of the available seats he can place an order.
The system should allow the user to return the ticket to the Cinema for the purpose of a refund.
The system should allow the user to book a ticket for the purpose of later purchasing the ticket.
The system should allow the user to remove his existing reservation from the ticket.
The system should not allow the user to purchase tickets for non-existent sessions
The system should not allow the user to return the ticket later than 10 minutes before the start of the session
The system should not allow situations where reserved seats are not redeemed. Reservations must be canceled 20 minutes before the start of the session.
The system should help the cashier keep track of seats available for sale in the auditorium.
The system should minimize the work of the cashier, using templates and helping the Clients to correctly place an order.
The system should send sales reports to the financial department and statistics department.
The system should allow the cashier to control the booking and cancellation of tickets
The system must not provide false data either in the reports or in the provided information about the sessions.
4.1 Distribution of requirements by subject and use case
Before constructing a diagram of precedents, we will compile a table of the distribution of requirements by subjects and precedents:
Distribution of requirements by subjects and use cases
|
Precedent |
Requirement |
|
|
Filling Zakaza |
b. The system should help the user in choosing the required service. c. The system should allow the user to place an order for the purchase of a ticket, for the subsequent processing of this order and obtaining a ticket for the session. d. The system should provide the user with the opportunity to choose in the order for which session and for which of the available seats he can place an order. l. The system should minimize the work of the cashier, using templates and helping the Clients to correctly place an order. |
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a. The system should allow the client to access information about the theater repertoire, this information should be up-to-date and reliable. o. The system must not provide false data either in the reports or in the provided information about the sessions. |
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e. The system should allow the user to return the ticket to the Cinema for the purpose of a refund. i. The system should not allow the user to return the ticket later than 10 minutes before the start of the session. |
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|
Booking Ticket |
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g. The system should allow the user to remove his existing reservation from the ticket. |
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h. The system should not allow the user to purchase tickets for non-existent sessions k. The system should help the cashier keep track of seats available for sale in the auditorium. |
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|
e. The system should allow the user to return the ticket to the Cinema for the purpose of a refund. i. The system should not allow the user to return the ticket later than 10 minutes before the start of the session m. The system should send sales reports to the financial department and statistics department. |
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|
Booking Ticket |
f. The system should allow the user to book a ticket for the purpose of later purchasing the ticket. j. The system should not allow situations where reserved seats are not redeemed. Reservations must be canceled 20 minutes before the start of the session. |
|
|
g. The system should allow the user to remove his existing reservation from the ticket. n. The system should allow the cashier to control the booking and cancellation of tickets |
4.2 System Use Case Diagram
Figure 7 - Use Case Diagram for the "Cinema Ticketing" system
Let us describe each of the options for using the system separately.
|
Use Case: ZafillenieZakaza |
|
Short description: The client specifies the necessary information in the ticket. |
|
Main actors: |
|
Secondary Actors: |
|
Preconditions: |
|
Main stream: 1. The precedent begins when the Client has indicated that he wants to purchase a ticket. 2. The system provides the Client with a form with fields - drop-down lists to fill in. 3. The client selects the Session Name from those provided by the system, taking the values from the Session Schedule. 4. The Client selects the Session Start Time from those provided by the system, taking the values from the Session Schedule. 5. The client chooses a class A, B or C seat from the unoccupied seats in the auditorium. 6. The client agrees with the introduced requirements 7. The system generates an Order based on the requirements entered and the norms adopted in the Cinema 8. The system offers the client a report on the Order and offers to check whether the data in the report is correct and whether he indicated it correctly 9. The client confirms that the data is correct 10. The system prints (or sends data over the network) the order for the Client |
|
Postconditions: 1. The client has the Order. |
|
Alternative streams: 1.InvalidSeansName 2.InvalidSeansTimeBegin |
|
Alternate thread: ZafillenieZakaza: InvalidPlace |
|
Short description: The system informs the Buyer that he has chosen an invalid Desired seat in the hall (does not exist or has already been purchased). |
|
Main actors: Buyer |
|
Secondary Actors: |
|
Preconditions: 1. The buyer has entered an invalid Desired seat in the hall (does not exist or has already been purchased). 1. The alternate stream starts after step 5 of the main stream. 2. The system informs the Buyer that he has entered an invalid Desired seat in the hall (does not exist or has already been purchased). 3. The system returns the Client to step 5 of the main flow |
|
Postconditions: |
|
Precedent: SellazhaBiletov |
|
Short description: The client performs a purchase and sale operation in order to obtain a ticket for a specific session. |
|
Main actors: |
|
Secondary Actors: |
|
Preconditions: Filling Zakaza |
|
Main stream: 1. The precedent begins when the Client addresses the cashier with an order. 2.1 The cashier makes a financial transaction. 2.1 The cashier gives the ticket to the client. |
|
Postconditions: 1. The client has a ticket. 2. Information about the sale of the ticket was sent to the financial department 3.It has been entered into the database that the sold Seats are no longer available for sale |
|
Alternative streams: |
|
Use Case: SeeInformation |
|
Short description: The client looks at the most complete information about the sessions, prices, schedule of sessions to decide what exactly he wants from the Cinema. |
|
Main actors: |
|
Secondary Actors: |
|
Preconditions: |
|
Main stream: 1. The use case starts when the Client selects the "Show Information" option. 2. The system displays a navigation window in which the Client can select either the Schedule of sessions and ticket prices, or Information about sessions. 3. If the user has selected the Schedule of sessions and the cost of tickets, then 3.1 The system provides an information window in which there are data on all sessions: Name Date and time the session started Duration Ticket price class A, B, C The auditorium in which the session is held 3.2 The system waits for a signal from the user to return to the selection of operations 4. If the user selected Session Information then 4.1 The system provides an information window in which there are data on all sessions: Name Description actors Poster (picture) 4.2 The system waits for a signal from the user to return to the selection of operations 5. While the Buyer is viewing the information. |
|
Postconditions: 1. The system showed data about Sessions. |
|
Alternative streams: |
|
Use Case: Return Ticket |
|
Short description: |
|
Main actors: |
|
Secondary Actors: |
|
Preconditions: 1. The client has a ticket 2. More than 10 minutes before the start of this session |
|
Main stream: 1. The precedent starts when the Client informs the Cashier that he wants to return the ticket. 2. The cashier checks the ticket 2.1.If the ticket is valid 2.1.1.If more than 10 minutes before the start of the session 2.1.1.1. The cashier collects the ticket 2.1.1.2. The cashier returns the money for the ticket to the Client 2.1.1.3. The cashier sends a report to the financial department 2.1.1.4. The cashier marks the seats that were on the ticket as Free |
|
Postconditions: 1. The client does not have a ticket. 2. Information about the return of the ticket has been sent to the financial department 3.It has been entered into the database that the Seats are available for sale again |
|
Alternative streams: |
|
Use Case: Booking Ticket |
|
Short description: |
|
Main actors: |
|
Secondary Actors: |
|
Preconditions: Filling Zakaza |
|
Main stream: 1. The case starts when the Client has indicated that he wants to Book a ticket. 2. If the data is set correctly. 2.1.If the required seat is free. 2.1.1. The cashier assigns the ticket to the Client 2.2.2. The cashier marks the seats that were on the ticket as Booked |
|
Postconditions: 1. The Client has a Booking for a ticket 2. It is entered in the database that the reserved Seats are no longer available for sale |
|
Alternative streams: |
|
Use Case: SnyatBron |
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Short description: The client cancels the reservation from the ticket |
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Main actors: |
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Secondary Actors: |
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Preconditions: 1. The client has a ticket reservation 2. More than 20 minutes before the start of this session |
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Main stream: 1. The precedent begins when the Client informs the Cashier that he wants to cancel the reservation. 2.If the booking is valid 2.1.If more than 20 minutes before the start of the session 2.1.1. The cashier cancels the reservation 2.1.2. The cashier marks the seats that were on the ticket as Free |
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Postconditions: |
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Alternative streams:
Figure 8 - Activity diagram "Ticket sales" This diagram describes the flow of events that occurs in the system when a customer completes a Ticket Purchase request. Let's carry out the identification of classes in our system for this: a) Write down all the nouns: Cinema auditorium session_name start_time session_description session_length Place number session_schedule B) We select candidates for classes: Session_schedule Auditorium C) Define the attributes of each class 1)Schedule_sessions Session_name start_time Auditorium Price A(VIP) B(Comfort) C(Normal) session_length Session_Description 2) Auditorium Place number E) In the course of the analysis, it was revealed that the Client and the Cashier are not members of the classes, the Class Auditorium_hall must be added with the Name of the hall, the Class Place must be added by adding the purchased parameter and converting its reservation parameter to the same form as purchased - booked. 1)Schedule_sessions Session_name start_time Auditorium Price A(VIP) B(Comfort) C(Normal) session_length Session_Description 2) Auditorium Hall_name Place number Purchased booked To specify the state of the system, we construct a class diagram for the given system.
Figure 9 - Class diagram for the system "Ticket sales in the cinema" The resulting classes do not belong to the ticketing system, but to external databases: the Repertoire Database and the Sessions Database. And this means that creating your own database to implement a ticketing system in a cinema is not required. Specification of requirements for the information system "SALES OF TICKETS IN THE CINEMA" The purpose of this document is to formulate the requirements for the developed AIS for Cinema Ticketing. These requirements are described in the form of use cases, brief descriptions of functional requirements, and descriptions of non-functional requirements. The main definitions are given in the Glossary.doc document. Related information is provided in the following documents: requirements of co-owners (User requirements.doc); A brief representation of the actors is presented in Table 1. Tab. 1. Actors of the system A list of use cases is shown in Table 2. Tab. 2. Register of use cases.
The system will be used at a territorially concentrated (without external branches) enterprise. In case of changes in the forms of documents, AIS should undergo minor changes (it will be necessary to modify the reporting forms). In the case of the acquisition or development of information systems that automate adjacent areas, it will be necessary to develop appropriate tools for importing and exporting information. Other participants in the precedent: no Short description. This use case allows the Cashier to generate a ticket or reservation, based on the Client's stated preferences, for a subsequent financial sale transaction. This set of preferences will serve as the basis for generating a ticket - an order that the Client makes himself (for example, he chooses which session to go to, which seat in the hall to purchase). For Atomat-Cashier, this Order can be a table with fields that are filled in by the Client based on the offers available in the IS. Main actor: Client. Relationships to other use cases: none Short description. The Client contacts the Cashier with a pre-generated Order in order to purchase a ticket for the session specified in the Order. There is a cursory check of the correctness of the Order. The cashier accepts payment from the Client and generates a Ticket. In the case of the Automatic Cashier, there are no significant differences. Main actor: Client. Other participants in the precedent: no. Relationships to other use cases: none Short description. This precedent allows the Client to obtain the necessary and sufficient information about the theater repertoire for making an Order. The client looks at information about: Name Start time Duration session information Hall Ticket price: Main actor: Client. Other participants in the precedent: Cashier. Relationships to other use cases: none Short description. This use case allows the Client to return the valid ticket they have to the Cashier and receive back the funds spent on its purchase. This operation is valid no later than 10 minutes before the start of the session - this is necessary so that the returned tickets can be allowed for sale before they become invalid. Main actor: Client. Other participants in the precedent: Cashier Relationships to other use cases: none Short description. On the basis of the previously generated Order, the Client can secure the right to a specific ticket without making a financial transaction with the Cashier. Booking is carried out at the request of the Client. Reservation is valid until more than 20 minutes before the start of the session. If the ticket is not redeemed after this period, the reservation is automatically canceled in order to return the ticket to the sales turnover. If the ticket is redeemed before this date, the Client becomes the owner of the ticket, and the Cinema receives money. Main actor: Client. Other participants in the precedent: Cashier Relationships to other use cases: none |
The system of indicators of production efficiency is part of the organization's management mechanism and is aimed at reducing production costs, saving costs and resources per unit of output. These goals are also served by the system of labor indicators - indicators that characterize the state and level of use of the organization's labor potential, the factors that determine it, as well as the degree of its influence on the final results of the organization's activities.
The complex system of labor indicators can be structurally represented by five functional and one integral subsystems (Table 5.11).
The first subsystem is the labor force. It contains indicators characterizing the formation and use of the labor force: indicators of the number of personnel, its composition and structure, skill level, the dynamics of changes in the functional and qualification structure and shifts in the use of labor force. This group also includes indicators characterizing the conditions for the use of labor force: employment in heavy, hazardous work, lack of prestige, monotony of work, injuries, occupational diseases, and staff turnover.
The second subsystem is working time. It includes extensive and intensive indicators of the use of working time. Extensive indicators include; intra-shift and all-day loss of working time, as well as loss of working time due to defects and deviations from normal working conditions. Intensive indicators should include the consolidation of the working day (saturation with labor of each unit of working time) and the reduction in the time spent on rest (according to the factors of people's fatigue due to unfavorable working conditions).
The third subsystem is the quality of labor. It is characterized by indicators of the level (percentage) of delivery of products from the first presentation, the number of product returns due to defects in its manufacture; reduction of losses from rejects against the acceptable level and the yield of a good product; reducing the number of justified complaints, the yield of higher grades, scoring, etc.
The fourth subsystem is labor productivity. It is presented as performance impact indicators
A comprehensive system of labor indicators for the organization of the human factor, equipment and technology, the organization of the production process and the structure of production. The impact of the human factor is taken into account through changes in the level of general and special education, qualifications and work experience. Technique and technology - the factors that have the main influence on the productive power of labor, are taken into account through the mechanization of labor (partial, complex, complete), progressive technology, modernization and new design, changes in objects of labor and natural conditions. Accounting for the influence of organizational factors is carried out according to the results of rationalization of labor and the production management system, and the structure of production - in terms of the volume of cooperation and shifts in the production process (nomenclature, assortment).
The fifth subsystem is labor costs. This subsystem presents indicators: the structure of total labor costs; labor costs, payments and benefits of a social nature; the structure of spending funds in the main areas of labor costs; the main directions of the use of the payroll fund and social payments by categories of personnel; dynamics in spending on wages and social benefits; wages in comparison with the achieved indicators of production efficiency.
Integral subsystem - socio-economic efficiency of labor. It is represented by indicators of total income or total profit, volume of production or sales of products, labor productivity, labor intensity or wage intensity of a unit of production, the share of personnel costs in total production costs, absolute income per person by personnel categories.
Labor indicators are determined by a number of factors related to the territorial location of the organization, its industry affiliation, the size of production, age since commissioning, etc. (Fig. 5.8). Therefore, one should take a differentiated approach to studying the state of labor indicators of each organization, determine their level for a given period, and also plan their changes in the future.
The presented complex system of labor indicators is the object of analysis and planning.
The analysis of labor indicators in the organization consists of:
Analysis of the effectiveness of the use of the organization's personnel;
Analysis of the effectiveness of the use of working time;
Analysis of labor productivity and quality;
Analysis of the effectiveness of the use of funds for wages and social payments.
When solving specific problems of analysis:
The reasons for the discrepancy between the basic, planned and actual data are established;
Reserves for improving labor indicators are identified, and their impact on production volumes, production costs, and profits is determined;
Materials are accumulated for making managerial decisions.
Rice. 5.6. Factors affecting labor performance
The analysis of labor indicators has various types, presented in fig. 5.9.
The organization of the analysis of labor indicators consists of the following stages:
Drawing up an analytical work plan:
Approval of the topic and tasks of the analysis of labor indicators;
Development of the program, selection of performers, distribution of work between performers;
Determination of the information base and sources of its receipt;
Development of layouts of analytical tables and guidelines for filling them out;
Development of methods for graphic design of the analysis results (tables, graphs, diagrams).
Preparation of materials for analysis:
Collection of information to be analyzed;
Rice. 5.9. Types of analysis of labor indicators
Analytical processing of the collected information: grouping, decomposition, generalization, determination of average and relative values;
Analysis of theoretical patterns inherent in the studied indicator or process;
Empirical data on the structure and features of an indicator or process;
Definition of methods and techniques of analysis;
Development of an algorithm for solving the problem;
The formulation of the final goal, i.e. performance criteria against which analysis results will be compared.
Analysis of the task set using traditional techniques or methods of economic and mathematical modeling.
Preliminary assessment of the results of the analysis:
Analysis of the causes of changes or deviations in labor indicators;
Determining the influence of factors on the change in indicators;
Assessment of damage caused by negative influencing factors.
Final grade:
Generalization of the results of the analysis;
Consolidated calculation of reserves;
Conclusions on the results of the analysis;
Proposals for the use of the results of the analysis, development of a plan for organizational, technical and socio-economic measures.
To increase the efficiency of analytical work, it is necessary to comply with the requirements of consistency, complexity, regularity, simultaneity of checks of all indicators, reliability of the information base, and economic justification.
The information base for the analysis of labor indicators is primarily the current legislative and regulatory acts that regulate the work of enterprises. An important part of the information base is planning and regulatory documentation, and the main information sources for analysis are accounting and statistical reporting, audit reports, certificates of surveys and inspections, explanatory notes, minutes of production meetings, data from questionnaires, statements and complaints from employees.
Performance planning is an important part of intraorganizational management. Market relations not only do not deny the need for planning labor indicators as an element of the overall strategic management of production within enterprises, but also increase its importance. This is due to the presence of competition, forcing entrepreneurs to anticipate the expected result, taking into account market conditions. Since the management of the economy is becoming increasingly complex and complex, the planning of labor indicators is carried out in a complex manner, including economic, technological and social indicators. To implement this approach, tools for forecasting and developing a general concept of labor and social policy at the enterprise are used in order to achieve the goals set, to obtain the highest results. Planning of labor indicators is the basis for ensuring the social responsibility of the enterprise administration to the staff and society. Finally, the social efficiency of the personnel and social policy pursued at the enterprise depends on the quality of planning labor indicators. Planning labor indicators is necessary to justify the need for human resources that are needed for the effective use of all production capacities, all production links, as well as for coordinating activities between various departments within the enterprise and interacting with other enterprises. Labor indicators are interconnected with other indicators of current or long-term (strategic) plans, since they are part of technical and economic planning.
In market conditions, the enterprise independently decides what and how to plan, what plans to develop. However, regardless of the type and content of the plan (whether it is a plan for setting a problem by revising the goals, their significance and timing, or a plan that forms a long-term strategy, or a medium-term plan, or a rolling short-term plan), it includes a section on labor indicators.
The purpose of the development and implementation of intra-production plans is to ensure the maximum possible profit from the results of the enterprise. The same goal is pursued by the planning of labor indicators.
The main tasks of intra-production labor planning:
Development of plans to improve productivity and quality of work;
Determining the need for personnel by specialties, professions and skill levels;
Calculation of personnel costs, including funds for consumption, wages by categories of employees.
The basis for planning labor indicators is planning for the growth of labor productivity - an important tool for reducing labor costs. The issues of labor productivity planning are discussed in detail in paragraph 5.6 of this textbook.
Another area of labor performance planning is headcount planning, designed to answer the questions: how many personnel and what qualifications are required, when, in what period of time, where, at what production site?
When planning the number of employees at the enterprise, they are guided by the following principles:
Compliance of the number and qualifications of employees with the volume of planned work and their complexity;
The conditionality of the structure of the personnel of the enterprise to objective factors of production;
Maximum efficiency in the use of working time;
Creation of conditions for advanced training and expansion of the production profile of employees.
When planning the number of personnel, the following indicators are used: headcount; the average number of industrial and production personnel (PPP) and its categories; the need for staff; balance of time of one average employee (worker).
The number of personnel is planned by groups (PPP and non-PPP) and categories - workers, employees. The number of employees is calculated taking into account the structural units, professions and skill levels for the enterprise as a whole.
The classic version of headcount planning involves its calculation based on labor intensity, i.e. calculation of the number of required set of workers of various specialties capable of performing the entire scope of work related to the release of planned products, with the subsequent determination of the required number of specialists, employees and managers by types of labor intensity and standards of service and manageability.
The number of main workers is determined on the basis of planned or actual labor intensity, or can be established by dividing the planned volume of production in physical terms by the planned rate of production of this product per worker.
The number of auxiliary workers is established according to service standards, numbers and jobs.
The planning of the number of managers, specialists and employees is carried out on the basis of the goals, strategy, forecast of the enterprise, the structure and scheme of its management, the list of functional and job responsibilities of individual employees or groups of similar positions, industry standards or standards developed by the enterprise itself. Direct calculation is carried out according to workplaces or service standards (foremen, rate-setters, etc.), or according to the amount of work performed (designers, technologists, etc.). For planning, the norms for the number of managerial personnel, calculated per 100 workers, can also be used.
The number of non-industrial personnel is planned on the basis of service standards, labor intensity, the planned scope of work and headcount standards.
The additional need for working personnel is calculated in the same way as the need for basic personnel.
The calculation of the additional need for managerial personnel includes three main elements:
Scientifically substantiated determination of the increase in positions filled by specialists in connection with the expansion of production or an increase in the volume of work;
Partial replacement of practitioners holding positions of specialists with higher, as well as with secondary specialized education;
Compensation for the natural retirement of employees holding positions of specialists and managers.
When planning the number of workers, attendance and payroll are taken into account, and the rest of the PPP categories are planned only according to the payroll. Since the planning of the number of workers of an enterprise is associated with the use of working time during the year, measured in man-hours and in man-days, for planning purposes, the average and average headcount are distinguished. The number of workers planned for the attendance is calculated as the quotient of dividing the sum of the attendance for each day by the number of working days in the month; while adjusting for the percentage of absenteeism.
When planning personnel costs, especially for the long term, in addition to direct costs, one should take into account the costs associated with the development of a personnel incentive system, which is the basis for the formation of positive motivation to work.
When planning overall personnel costs, it is necessary, in addition to internal ones, to take into account external factors that affect the amount of personnel costs, for example, decisions of state authorities (the President of the Russian Federation, the State Duma of the Russian Federation, the Government of the Russian Federation, local administrations).
When planning personnel costs, the following are taken into account:
Socio-political and macroeconomic trends (expected inflation rate);
Projected development of legislative norms and tariff agreements;
Changes in tariff agreements, entailing an increase in the costs of enterprises (increasing the duration of holidays, reducing working hours);
Periodic review of pensions paid by firms;
Change of tax prescriptions;
Changing the amount of social insurance contributions;
Negotiated or expected increase in tariff rates.
The planning of the consumption fund is carried out in the following areas:
Wage fund (funds accrued for the wages of all employees);
Payments on dividends, interest (on shares and contributions to the property of the enterprise, accrued for payment);
Means of labor and social benefits provided by the enterprise, including material assistance.
The planning of expenses for the remuneration of employees of the enterprise is carried out on the basis of an understanding of the mechanism for the formation of funds for the remuneration of employees at the enterprise. Revenue or gross income, gross profit, net profit of the enterprise, income of employees are determined.
Gross income (revenue) depends on the volume of products sold and its price. Gross profit is obtained only if the gross income (revenue) from sales is higher than production costs. Gross income (revenue) from sales can be divided into two parts:
The cost of material costs for the release of sold products, including the cost of depreciation (this amount shows the value of the cost of past or embodied labor);
The cost of pure or newly created products.
The value of net output, in turn, is made up of wages; deductions from it for social insurance, pension fund, etc.; net profit; deductions from gross profit in the form of taxes, fees, payments.
Part of the net profit can be directed to accumulation funds to finance the expansion and development of production.
The amount of funds intended for consumption is determined by subtracting from the value of net production the amount of deductions from wages, the amount of income taxes together with other payments from it, and the amount of funds allocated for accumulation.
The planning of labor costs, carried out using a direct account according to the standards of labor intensity (number of employees) and wages, is most common in the practice of economic calculations. This approach allows you to plan the main payroll and incentive fund both for the enterprise as a whole and for its structural divisions.
The data for planning the main wage fund (its permanent part) are:
The number of pieceworkers and time workers;
The number of employees (managers, specialists);
Average hourly tariff rates of workers and salaries of employees;
Effective planned fund of working time of one average worker;
Planned percentage of compliance with the norms;
The amount of basic and additional holidays for workers;
The amount of surcharges and allowances.
Analysis of the labor indicators of the enterprise
MINISTRY OF SCIENCE AND EDUCATION OF UKRAINE
DONETSK NATIONAL UNIVERSITY
ACCOUNTING AND FINANCIAL FACULTY
Department of Economic Analysis
and business activities
course work
By discipline: “ Economic analysis ”
ON THE TOPIC: Analysis of the labor indicators of the enterprise
DONETSK 2002
| Introduction………………………………………………………….......... |
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| Labor indicators as the main object of analysis of the economic activity of the enterprise……………………………………………... |
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| The concept of labor resources and their classification …………………. |
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| Theoretical aspects of the analysis of wages of employees……….. |
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| Analysis of labor indicators at OJSC "Makeevka Metallurgical Plant"……………...……………………....... |
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| Analysis of the number of employees of the enterprise…………………...... |
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| Analysis of indicators of hours worked………………………. |
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| Analysis of labor productivity..……………………………….... |
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| Analysis of the Wage Fund and the average monthly wage………………………………………….……………………….. |
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| Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeyevsky Metallurgical Plant" …..…….……………………..……… |
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| Conclusion……………………………………………………………. |
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| Bibliography…………………………………………………… |
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| Applications….………………………………………………………… |
Introduction
Today, it is no secret for any citizen of Ukraine that the economy of his country has practically switched to a market economy and operates exclusively according to the laws of the market. Each enterprise is responsible for its own work and independently makes decisions on further development. And in a market economy, the one who makes the best use of the resources available to him to obtain the maximum amount of profit survives, solving the main problems of economic activity. But how can an enterprise itself evaluate the effectiveness of its work and the effectiveness of using its own resources (until competitors have done this, simply ousting the loser from the market)?
Of the known this moment labor is one of the main factors of production, and often the main and most costly one. Analysis of the efficiency of the use of production factors is impossible without attention to labor costs. More than one book is devoted to solving this complex problem.
At the same time, the purpose of this work can be formulated as follows: using the literature and other sources of information, to practically consolidate the skills acquired in the classroom on the technical and economic analysis of the economic activity of the enterprise.
In this case, the following tasks will be solved: determining what modern science understands by the concept of "labor resources", what place they occupy in the economic activity of the enterprise and its analysis, and the characteristics of labor indicators used in the analysis.
A study on the example of a specific enterprise (it will be OJSC "Makeevsky Metallurgical Plant") of the dynamics of the number of personnel, indicators of hours worked, the use of labor resources, labor productivity and the payroll fund at the enterprise; evaluation of the effectiveness of measures to improve the organization of labor at this enterprise by studying the dynamics of production indicators and finding bottlenecks in the organization of labor at the enterprise.
As noted, the object of the study was the enterprise "Makeyevsky Metallurgical Plant". The enterprise is engaged in production activities in the market of metallurgical products of the country. At the same time, the strategic partners of the OJSC are metallurgical enterprises important for the country, which already speaks of the level and volume of production at this enterprise. The features of this subject include some "bloat" of management personnel, the active use of sweatshop conveyor technologies, heavy wear and tear of equipment and strategic management plans.
Regarding the analysis of labor indicators, it should be noted that it is one of the most important problems that is studied not only in economic analysis, but also in a number of other disciplines.
In the new economic conditions, its most important tasks are:
1. correct reflection of the number of employees;
2. control over the use of working time, compliance with labor discipline;
3. ensuring accurate and correct payroll for each employee;
4. control over the correct use of the wage fund by categories of employees, workshops - for the enterprise as a whole;
5. timely preparation of accounting and statistical reporting on labor and wages.
Tasks and sources of analysis. The analysis of economic activity plays an important role in improving the organization of wages, ensuring its direct dependence on the quantity and quality of labor, final production results and the economic development of the enterprise as a whole. In the process of analysis: reserves are identified for creating the necessary resources for the growth and improvement of labor, the introduction of progressive forms of remuneration of workers, and systematic control over the measure of labor and consumption is ensured.
The tasks of analyzing the use of the wage fund:
¾ assessment of the use of funds for wages;
¾ determination of factors influencing the use of the wage fund by categories of personnel and types of wages;
¾ assessment of the effectiveness of the applied forms of remuneration and types of wages, bonus systems for employees;
¾ identification of reserves for the rational use of funds for wages, ensuring outstripping growth in labor productivity compared to an increase in its payment.
Sources of information for analysis: a plan for the economic and social development of the enterprise, statistical reporting on labor f.N 1-t “Report on labor”, application f.N 1-t “Report on the movement of labor force, jobs”, f.N 2-t “Report on the number of employees in the management apparatus and their remuneration”, data from the time sheet and the personnel department.
1 Labor indicators as the main object of analysis of the economic activity of the enterprise
1.1 The concept of labor resources and their classification
The main objectives of the analysis at this stage are: the study and assessment of the security of the enterprise and its With structural divisions of labor resources in general, as well as by categories and professions; determination and study of staff turnover indicators ; identification of reserves of labor resources, their fuller and more efficient use.
The sources of information for analysis are the labor plan, statistical reporting "Report on labor", data from the time sheet and the personnel department.
The labor resources include that part of the population that has the necessary physical data, knowledge and labor skills in the relevant industry. Sufficient provision of the enterprise with the necessary labor resources, their rational use, high level of labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use.
Under labor resources understand the part of the population with physical development, mental abilities and knowledge necessary for the implementation of useful activities.
Age limits and the socio-demographic composition of labor resources are determined by a system of legislative acts. They (borders and composition) changed in different periods of the history of our country.
So, in the first five-year plan (1929-1932), the lower limit of working age was set at 14 years. By the end of the second five-year plan (1935-1937), this limit was raised to 16 years. During the Great Patriotic War, it again dropped to 14 years. Currently, the working age limit is 16 years.
To understand the concept of “labor resources”, it is necessary to know that, firstly, depending on age, the entire population can be divided into three groups:
¾ persons younger than working age (currently from birth to 15 years old inclusive);
¾ persons of working (working) age: in Ukraine, women from 16 to 54 years old, men from 16 to 59 years old inclusive;
¾ of the person is older than able-bodied, i.e. retirement age, upon reaching which an old-age pension is established: in Ukraine, women from 55, and men from 60 years.
Secondly, depending on the ability to work, able-bodied and disabled are distinguished. In other words, people can be disabled at working age (for example, disabled people of groups I and II before retirement age) and able-bodied at disabled age (for example, working teenagers and working old-age pensioners).
Based on the foregoing, the labor resources include:
1) population of working age, with the exception of war and labor invalids of groups I and II and non-working persons receiving pensions on preferential terms;
2) working persons of retirement age;
3) working teenagers under the age of 16.
Under Ukrainian law, adolescents under 16 years of age are hired upon reaching the age of 15 in exceptional cases. It is also allowed, in order to prepare young people for work, to employ students in general education schools, vocational and secondary specialized educational institutions upon reaching the age of 14 with the consent of one of the parents or a person replacing him, provided that they are provided with light labor that does not cause harm to health and not interfering with the learning process.
In Ukraine, a significant reduction in the total population and the proportion of the population in working age is predicted, stabilization in the proportion of the population at retirement age and an increase in the proportion of the population in working age, i.e. population aging, which in the future will lead to a reduction in the working age population.
Since mid-1993, our statistics have switched to the system of classification of the population recommended by international conferences of labor statisticians and the International Labor Organization, according to which it is divided into economically active and economically inactive.
Economically active population (labor force) - This is the part of the population that provides the supply of labor for the production of goods and services.
This population group includes the employed and the unemployed.
Employed in the economically active population include persons of both sexes aged 16 years and older, as well as persons under 16 years of age who, during the period under review:
a) performed work for hire for remuneration on a full or part-time basis, as well as other income-generating work;
b) were temporarily absent from work due to illness, vacation, days off, strike or other similar reasons;
c) did work without pay in a family business.
The unemployed include persons aged 16 years and older who, during the period under review:
a) were unemployed and unemployed;
b) are registered with the employment service in order to find a suitable job;
c) were looking for work, i.e. applied to state or commercial employment services, to the administration of enterprises, placed advertisements in the press or took steps to organize their own business;
d) were ready to start work;
e) have been trained or retrained in the direction of the employment service.
For a person to be classified as "unemployed", he must simultaneously have the first four conditions.
Pupils, students, pensioners and persons with disabilities are counted as unemployed if they were looking for work and were ready to start it.
The economically inactive population is that part of the population that is not part of the labor force. It includes:
a) pupils, students, listeners, cadets studying in educational institutions in the daytime department;
b) persons receiving old-age pensions and on preferential terms;
c) persons receiving disability pensions;
d) persons engaged in housekeeping, caring for children, sick relatives;
e) desperate to find a job, i.e. those who have stopped searching for it, having exhausted all possibilities, but who are able and ready to work;
f) other persons who do not need to work, regardless of the source of income.
The turn of our country from a totalitarian system and a command-administrative economy to a market economy, to free labor and the prohibition of forced labor, proclaimed by the Constitution of Ukraine, makes it meaningless to use the concept of "labor resources" in its former content. They cannot refer to labor resources, i.e. to potentially possible sources of meeting the needs of society in the labor force, a category of persons who cannot be attracted to labor otherwise than by force.
Therefore, in the conditions of market relations and free labor, the number of economically active population - the labor force as a factor forming the labor market - is of real importance for the economy.
1.2 Theoretical aspects of the analysis of wages of employees
Wage analysis. The analysis begins with determining the amount of excess (decrease) in the cost of wages for the personnel of the enterprise engaged in the main activity, included in the cost of services sold compared to their normalized value. At the same time, the normalized amount of labor costs is calculated in accordance with the Law on Taxation of Profits of Enterprises, Associations and Organizations, which provides for an increase or decrease in taxable profit by the amount of excess or decrease in labor costs compared to their normalized value. The normalized amount of labor costs is determined on the basis of the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the coefficient of growth in labor costs established by the government.
Labor costs are analyzed not only for the enterprise as a whole, but also for individual workshops. At the same time, subdivisions are singled out that have allowed the excess of the normalized value of these costs, the causes are studied, and effective solutions are developed to prevent them.
The object of taxation is the amount of the excess of funds allocated for consumption (labor costs included in the cost of services, various payments from profits, income from shares and other funds spent on consumption), in comparison with the non-taxable amount of these funds, determined in in the manner prescribed by law. Under these conditions, the object of analysis of the use of the wage fund also becomes the determination of the compliance of the amount of funds allocated for consumption with the non-taxable amount of these funds, the identification of the reasons that caused the excess of this amount, the development of recommendations for improving systems and forms of remuneration. For the analysis, they use the data of calculations for the tax that regulates the spending of funds allocated for consumption.
Unlike the personnel engaged in the production of services and products, the wage fund of employees serving the enterprise does not depend on the volume of sales of services and products, therefore, in the course of the analysis, its dependence on changes in the number of employees is established. official salaries, an effective working time fund. Based on the results of the analysis, measures are developed to eliminate the causes that cause the irrational use of funds for wages.
Analysis of the use of funds for wages by categories of personnel. In the process of analysis, the deviation of the actual wage fund by categories of personnel from the previous year is determined under the influence of changes in the number of employees and the average salary of one employee, and reserves for saving the wage fund associated with the elimination of the causes that cause an unjustified increase in the number and wages of employees are revealed.
Analysis of the composition of the wage fund. In the process of analysis, the deviation of the reporting fund from the plan for certain types of wages is determined, the reasons for deviations are established, and reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase are identified. For the analysis, data from the current wage fund is used.
Analysis of savings reserves for wages. Savings on wages are achieved primarily as a result of reducing the labor intensity of the production of services and products, the introduction of a brigade form of organization and wages, the revision of outdated production standards and prices, service standards, the elimination of staff surpluses, and other measures that ensure an increase in labor productivity, as well as due to the elimination of unproductive payments and the elimination of unjustified increases in the wages of individual workers. Therefore, the calculation of the amounts of possible fund savings is based on the results of an analysis of the reserves for increasing labor productivity.
Analysis of the relationship between the growth rates of labor productivity and average wages and its impact on the use of the wage fund. Analyzing the ratio between the growth of labor productivity and its payment, the average salary of one employee is determined based on the wage fund of workers involved in the production of goods and services, and their number. The ratio between the growth of labor productivity and its payment is judged by the lead coefficient.
In the process of analysis, not only the ratio between the growth rates of labor productivity and the average wage is determined, but also the fulfillment of the planned ratio between them is established.
2 Analysis of labor indicators at OAO Makeevka Metallurgical Plant
2.1 Analysis of the number of employees of the enterprise
The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and increasing production efficiency. In particular, the volume and timeliness of the performance of all work, the efficiency of the use of equipment, machines, mechanisms, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The security of the enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need. Particular attention is paid to the analysis of the provision of the enterprise with employees of the most important professions. It is also necessary to analyze the qualitative composition of labor resources by qualification.
Table 2.1.1 The structure of the provision of employees of the enterprise
Table 2.1.1 shows that the state of industrial and production personnel for all types of categories is not staffed (except for employees). Compared to 2000, the headcount alone increased by 1.7%. The understaffing is due to the instability of the work of the plant, the low level of wages compared to other enterprises in the region, and its untimely payment.
In 2001, the general educational staff of the enterprise was as follows: I-II levels of accreditation, there were 2938 people, among them workers - 2127; III-IV level of accreditation, there were 1347 people, among them workers - 264. Thus, only about 36% of workers, and 21% of them workers have secondary technical and higher education. This characterizes the low level of qualification of employees and workers at OJSC "Makeevsky Metallurgical Plant".
To assess the compliance of the qualifications of workers with the complexity of the work they perform, the average tariff categories of work and workers are compared, calculated by the weighted arithmetic average:
; 
;
According to our enterprise, consider the following table:
Table 2.1.2 Distribution of the number of workers by assigned wage categories
where Tr is the tariff category, CR is the number of workers, Vp i is the amount of work of each type.
As you can see, the actual average category is lower than planned, which negatively affects the performance of work of a higher qualification and may lead to the production of lower quality products. If the average category of workers were higher than the average wage category of work, then the workers would have to pay extra for using them in less skilled jobs. Due to delays in the payment of wages at the plant, there is an outflow of workers with higher qualifications, therefore, industrial training courses are organized at the enterprise, highly qualified workers are involved to train workers with lower qualifications, contracts are concluded with vocational schools for staff replenishment.
In 2001, 2840 employees improved their skills, 2712 of them were workers.
Administrative and managerial personnel must be checked for compliance with the actual level of education of each employee of the position held and to study issues related to the selection of personnel, their training and advanced training.
The qualification level of workers largely depends on their age, length of service, education, etc. Therefore, in the process of analysis, changes in the composition of workers by age, length of service, and education are studied. Since they occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.
To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed. Let's start with the following table:
Table 2.1.3 Dynamics of labor movement
| Labor movement |
% of the total number of those who quit |
% of the total number of those who quit |
||
| Incl. for reasons |
||||
| Own wish |
||||
| Disability |
||||
| Failed probationary period |
||||
| to the armed forces |
||||
| End of contract |
||||
| Other reasons |
||||
| End of practice |
||||
| For child care |
||||
| Downsizing |
||||
| For health |
||||
| Staff turnover,% |
Table 2.1.3 shows that staff turnover increased by 4% in 2001 compared to 2000. In many ways, the increase in this indicator was facilitated by the reduction in staff (this indicator increased in 2001 compared to 2000 by 8.11%). In turn, the reduction in staff is associated with the restructuring of the production of the enterprise and the release of workers from the non-industrial group (children's institutions, rest homes, etc.).
If we take the dismissal of one's own free will, then here this indicator increased by 11.27% compared with 2000. This is due to the fact that the company has a very low level of wages, and it is not paid regularly. Therefore, employees are not interested in working at this enterprise.
In total, as can be seen from the table, the number of personnel hired in 2001 was 18.84% less than in 2000, and the number of employees who left the job increased by 7.52%.
The turnover ratio for the reception of workers (Kpr):
Retirement turnover ratio (Kv):
Staff turnover rate (Kt):
The coefficient of constancy of the composition of the enterprise's personnel (Kp.s.):
Here is an analysis of the above indicators at OJSC "Makeevsky Metallurgical Plant":
Table 2.1.4 Characteristics of the movement of labor at JSC "Makeevka Metallurgical Plant"
Analyzing the data in the table, we can identify the following:
1. The recruitment turnover ratio decreased in 2001 compared to 2000 by 14.21%. This is a negative trend as the hiring of workers has decreased in this enterprise. First of all, this is due to the unwillingness of workers to work at the enterprise;
2. At the same time, the retirement turnover ratio in 2001 increased by 13.65% compared to 2000. This indicates a negative trend - employees are not interested in working at this enterprise;
3. As for the staff turnover rate, it can be noted here that it increased by 37.69%. This reveals significant dynamics in the labor force, both in terms of admissions and departures.
4. Well, the last indicator that characterizes the movement of the labor force is an indicator of the constancy of the composition. In 2001, this figure increased by 0.29% compared to 2000 - therefore, the number of permanently employed workers in production is increasing and the number of workers absent from production is decreasing.
It is necessary to study the reasons for the dismissal of employees (of their own free will, reduction of personnel, due to violations of labor discipline, etc.).
The tension in providing the enterprise with labor resources can be somewhat relieved through a more complete use of the available labor force, growth in labor productivity, intensification of production, integrated mechanization and automation production processes, the introduction of new more productive equipment, the improvement of the technology of organizing production. In the process of analysis, reserves should be identified to reduce the need for labor resources as a result of the above activities.
If an enterprise expands its activities, increases production capacity, creates new jobs, then it is necessary to determine the additional need for labor resources by category and profession and the sources of their attraction.
The reserve for increasing output through the creation of additional jobs is determined by multiplying their growth by the actual average annual output of one worker:
At this enterprise, we have such a tendency that the reserve for increasing the number of jobs is 1313, and the actual output per worker is UAH 56.7781 thousand per year.
where R>VP - reserve for increasing output; P>KR - reserve for increasing the number of jobs; Wg.f - the actual average annual output of a worker.
2.2 Analysis of hours worked
The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers, for each production department and the whole enterprise.
Table 2.2.1 Use of labor resources of the enterprise
| No. p / p |
Indicators |
year 2000 |
year 2001 |
Deviation from 2000 |
Deviation from the plan |
|
| Plan |
Fact |
|||||
| H workers, people |
||||||
| Total number of working people/day |
||||||
| Total number of working people / hour |
||||||
| Average number of days worked 1 working / year, d |
||||||
| Average number of hours worked 1 worker/year, h |
||||||
| Average number of hours worked 1 work/shift, h |
||||||
| Working time fund, h |
||||||
| Incl. overtime worked |
||||||
The working time fund (T) depends on the number of workers (HR), the number of days worked by one worker on average per year (D) and the average length of the working day (t cm):
T \u003d CR x D x t cm.
At the analyzed enterprise, the actual fund of working time is less than the planned one by 2,147,548 hours. The influence of factors on its change can be established by the method of absolute differences:
BO= -1103560-680862-363126= -2 147 548
As can be seen from the calculations, the company uses the available labor resources insufficiently.
The largest share in the reduction of the Working Time Fund is the number of workers. Due to the fact that there was a reduction in the number of workers, the Working Time Fund was reduced by 1,103,560 hours. This is a big loss of time even within the entire enterprise.
As for the change in the number of days per employee, as we see from the table, the total number of days per employee decreased by 10 per year. Therefore, the Working Time Fund decreased by 680862 hours.
Well, the last factor that influenced the Working Time Fund is the duration of the shift. In fact, compared with the plan, the duration of the shift was reduced by 0.2 hours. This resulted in a fall in the Working Time Fund by 363,126 hours. This, of course, is also a big loss of working time and one cannot but reckon with them.
Together, under the influence of three factors, the Working Time Fund decreased by 2,147,548 hours. This is a very impressive loss of working time and measures must be taken to reduce the impact of this trend.
In fact, the loss of working time is even higher due to the fact that the actual fund includes and overtime work, which amounted to 34916 hours. If they are taken into account, then the total loss of working time will be 1009072 hours or 7.31%.
To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared. They can be caused by various objective and subjective circumstances, not planned: additional holidays with the permission of the administration, diseases of workers with temporary disability, absenteeism, downtime due to malfunction of equipment, machines, mechanisms; due to the lack of work, raw materials, materials, electricity, fuel, etc.
Each type of loss is analyzed in more detail, especially those that depend on the enterprise. Reducing the loss of working time for reasons depending on labor collective, is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.
Table 2.2.2 Analysis of the use of the working time fund
| Index |
per worker |
Deviation from the plan |
||
| Plan |
Fact |
per worker |
for everyone |
|
| workers |
||||
| Calendar number of days |
||||
| Including: |
||||
| festive |
||||
| weekend |
||||
| saturday weekend |
||||
| Nominal working time fund, days |
||||
| Absenteeism, days |
||||
| Including: |
||||
| study leave |
||||
| maternity leave |
||||
| additional holidays with permission |
||||
| administration |
||||
| Turnout fund of working time, days |
||||
| Duration work shift, h |
||||
| Working time budget, h |
||||
| Pre-holiday shortened days, h |
||||
| Grace time for teenagers, h |
||||
| Intra-shift downtime, h |
||||
| Useful working time fund, h |
||||
| Average working time |
||||
| Overtime hours worked, h |
||||
| Unproductive costs of the worker |
||||
In our example, most of the losses ((17458 + 17 + 175) 7.8 + 1765 = 139 435) are caused by subjective factors: additional vacations with the permission of the administration, absenteeism, downtime machine shop due to the lack of supplies.
Having studied the loss of working time, it is necessary to establish unproductive labor costs, which are made up of the cost of working time as a result of the manufacture of rejected products and the correction of defects, as well as in connection with deviations from technological process. To determine their value, data on losses from marriage are used (magazine order No. 10).
Reducing the loss of working time is one of the reserves for increasing output. To calculate it, it is necessary to multiply the loss of working time (PDF) due to the fault of the enterprise by the planned average hourly output.
However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, since they can be compensated by an increase in the intensity of work of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.
2.3 Labor productivity analysis
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
The generalizing indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms. Private indicators are the time spent on the production of a unit of a product of a certain type (labor intensity of products) or the output of a certain type of product in physical terms in one man-day or man-hour. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
The most general indicator of labor productivity is the average annual output of products by one worker. Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day.
Table 2.3.1 Initial data for factor analysis
| Index |
Plan |
Fact |
Deviation |
| The volume of production, thousand UAH. |
|||
| Average headcount: |
|||
| industrial and production personnel (PPP) |
|||
| workers (CR) |
|||
| The share of workers in the total number of industrial and production personnel (Ud),% |
|||
| Days worked by one worker per year (D) |
|||
| Average working day (L), h |
|||
| Total hours worked: |
|||
| all workers per year (T), man-hour |
|||
| including one worker, man-hour |
|||
| Average annual output, thousand UAH: |
|||
| one worker (GV) |
|||
| one worker (GW") |
|||
| Average daily output of a worker (DV), thousand UAH |
|||
| Average hourly output of a worker (CV), UAH |
Hence, the average annual production output by one worker is equal to the product of the following factors:
GV \u003d Ud x D x t cm x CV.
The calculation of the influence of these factors on the change in the level of average annual output of industrial and production personnel will be carried out using the method of absolute differences.
Table 2.3.2 Calculation of the influence of factors on the level average annual output employee of the enterprise by the method of absolute differences
From the data in the table, it can be concluded that:
· Under the influence of such a factor as the share of workers in the total number of employees, the average annual output of a worker decreased by 0.2 thousand UAH. This is most likely due to maintenance and production management activities at this enterprise, and also, possibly, to organizational moments production activity.
· Due to such a factor as the number of days worked by one worker per year, the average annual output of an employee decreased by 2.10 thousand UAH. This is explained by the fact that the workers worked fewer days (10) in a year and, consequently, the service personnel also had to work less in this case. Hence the decrease in the average annual output of workers;
· With regard to the duration of the working day, then, as the analysis shows, with a decrease in the length of the working day of workers by 0.2 hours, the average annual output of an employee decreased by 0.94 thousand UAH. per year - therefore, less time was devoted to employees in the production process, as well as the influence of objective factors;
· And under the influence of the average hourly output of workers, the average annual output of workers increased by 5.55 thousand UAH. This is the only factor that in this case should be given maximum attention, because only thanks to it, as analysis shows, further economic growth of the enterprise and productivity of workers is possible.
Similarly, the change in the average annual output of a worker is analyzed, which depends on the number of days worked by one worker per year, the average length of the working day and the average hourly output:
Wg. \u003d L x t cm x CV.
Let us calculate the influence of these factors by the method of absolute differences:
BO \u003d -2.11-1.12 + 6.67 \u003d ~ 4.3
So, analyzing the above factors, we can deduce the following:
x Influenced by a change in the number of working days actually compared to the plan, i.e. decrease in actual days, the average annual output of a worker decreased by 2.11 thousand UAH. This is, of course, a negative trend in the work of the enterprise. This is explained by the fact that the workers worked fewer days in a year. Obviously, the motivational policy of the enterprise works poorly at this enterprise, and the desire of workers to receive bonuses for working overtime is not revealed;
x The second factor that influenced the average annual output of a worker was the length of the working day. As we can see from the calculations, this factor reduced the average annual output of a worker by UAH 1.12 thousand. in year. Consequently, the reduction in the duration of the work shift by 0.2 hours led to a reduction in output by 1.12 thousand UAH per year. This is a negative trend and measures must be taken to prevent the reduction of the work shift;
x Well, the last factor that influenced the average annual output of a worker is the hourly output of a worker. This, of course, is the most important factor, because the annual output of a particular worker depends on the hourly output of a particular worker. As calculations show, the average hourly output increased by 0.004 UAH. per hour, and as a result, this led to an increase in the average annual output of a worker by 6.67 thousand UAH. in year. That is, this factor most significantly influenced the change in the average annual output of a worker, and first of all, it is necessary to work to increase the influence of this particular factor.
Be sure to analyze the change in the average hourly output as one of the main indicators of labor productivity and a factor on which the level of average daily and average annual output of workers depends. The value of this indicator depends on the factors associated with changes in the labor intensity of products and its cost estimate.
The first group of factors includes such as the technical level of production, the organization of production, unproductive time spent in connection with marriage and its correction. The second group includes factors associated with changes in the volume of production in valuation due to a change in the structure of products and the level of cooperative deliveries. To calculate the influence of these factors on the average hourly output, the method is used chain substitution. In addition to the planned and actual level of average hourly output, it is necessary to calculate three conditional indicators of its value.
The first conditional indicator of average hourly output should be calculated under conditions comparable to the plan (for productive hours worked, with a planned product structure and a planned technical level of production). To do this, the actual volume of production of marketable products should be adjusted for the amount of its change as a result of structural shifts (Δ VP str) and cooperative deliveries (Δ VP k.p.), and the amount of time worked - for unproductive time costs (T n) and excess savings time from the implementation of STP activities (T e), which must first be determined.
An important role in studying the influence of factors on the level of average hourly output is played by the methods of correlation and regression analysis. The following factors can be included in the multifactorial correlation model of average hourly output: capital-labor ratio or energy-labor ratio; the percentage of workers with the highest qualifications or the average wage category of workers, the average service life of equipment, the share of progressive equipment in its total cost, etc. The coefficients of the multiple regression equation will show how many hryvnias the average hourly output changes when each factor indicator changes by one in absolute terms. In order to find out how the average annual output of workers has changed due to these factors, it is necessary to multiply the resulting increases in average hourly output by the actual number of man-hours worked by one worker:
To determine their impact on the average annual output of a worker, it is necessary to multiply the resulting increases in the average annual output of workers by the actual share of workers in the total number of production and industrial personnel:
To calculate the impact of these factors on the change in the volume of output, the increase in the average annual output of an employee due to the i-th factor should be multiplied by the actual average number of industrial and production personnel:
or the change in the average hourly output due to the i-th factor multiplied by the actual value of the length of the working day, the number of days worked by one worker per year, the share of workers in the total number of employees and the average number of employees of the enterprise:
In conclusion of the analysis, it is necessary to develop specific measures to ensure the growth of labor productivity and determine the reserves for increasing the average hourly, average daily and average annual output of workers.
The main directions of the search for reserves for the growth of labor productivity follow from the very formula for calculating its level: CV == VP / T, according to which an increase in labor productivity can be achieved by:
a) increase output through a more complete use of production capacity enterprises, since when increasing production volumes at the available capacity, only the variable part of the cost of working time increases, while the constant remains unchanged. As a result, the time spent on the release of a unit of output is reduced;
b) reducing labor costs for its production by intensifying production, 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 of organizational and technical and innovative activities.
In this case, the following options for the ratio of changes in the volume of output and labor costs are possible, which should be taken into account when choosing a management strategy to ensure the growth of labor productivity under the current economic conditions:
a) there is an increase in the volume of output with a decrease in labor costs for its production;
b) the volume of production grows faster than the cost of labor;
c) the volume of production grows at constant labor costs;
d) the volume of production remains unchanged with a decrease in labor costs;
e) the volume of production decreases at a slower pace than the cost of labor.
Regardless of the chosen option of the strategic policy, the reserves for increasing the average hourly output are determined as follows:
R.uv.Wh.= Wch.v- Wch.f=((VPf+R.uv.VP)/(Tf-R.um.T+Td))-(VPf/Tf);
where R.uv.Wh - reserve for increasing the average hourly output; Wh.v.; Wh.f - respectively, the possible and actual level of average hourly output; R.uv. VP - a reserve for increasing gross output through the implementation of STP measures; Tf - the actual cost of working time for the release of the actual volume of products; R.um.T - a reserve for reducing working time due to the mechanization and automation of production processes, improving the organization of labor, increasing the level of skills of workers, etc.; Td. - additional labor costs associated with an increase in output, which are determined for each source of reserves for increasing production, taking into account the additional amount of work necessary for the development of this reserve, and production rates.
Multiplying the reserve for the growth of average hourly output by the planned duration of the working day, we obtain a reserve for the growth of average daily output. If we multiply this reserve by the planned fund of working time of one worker, then we will find out the reserve for the growth of the average annual output of workers.
To determine the reserve for increasing output, it is necessary to multiply the possible increase in average hourly output by the planned (possible) working time fund for all workers:
R.uv.VP \u003d R.uv.Wh. x TV;
The reserve for the growth of labor productivity due to the implementation of a certain event (Р.в.Wг.xi) can also be calculated using the following formula:
R.move.Wg.xi (%)=(R.min.Chrxi (%)/100- R.um.Chrxi (%))100;
where R.um.Chrxi - percentage of relative reduction in the number of workers or management personnel due to a certain event.
2.4 Analysis of the Wage Fund and the average monthly wage
Analysis of the use of labor resources in the enterprise, the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are being created for raising the level of its payment. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages.
Only under such conditions are opportunities created for increasing the rate of expanded reproduction.
In this regard, the analysis of the use of funds for wages at each enterprise is of great importance. In the process, it is necessary to carry out systematic control over the use of the wage fund (wages), to identify opportunities for saving money by increasing labor productivity and reducing the labor intensity of products.
The payroll fund, according to the current instructions of the statistical authorities, includes not only the payroll fund attributable to the current costs of the enterprise, but also payments from the funds social protection and net profit remaining at the disposal of the enterprise.
The largest share in the composition of the funds used for consumption is occupied by the payroll fund, which is included in the cost of production.
When starting to analyze the use of the wage fund included in the cost of production, it is first necessary to calculate the absolute and relative deviation of its actual value from the planned value.
However, it should be borne in mind that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of fulfillment of the production plan.
The above calculations show that the change in the wage fund in absolute terms amounted to UAH 2,885 thousand. Thus, we can say that in general, the enterprise has a tendency to reduce the wage fund.
On the one hand, this is a positive moment, since there are reserves to reduce the cost of production, on the other hand, a decrease in the wage fund negatively affects the material condition of employees, reduces to some extent the motivation of staff, which ultimately affects labor productivity.
The relative deviation is calculated as the difference between the actually accrued amount of wages and the planned fund, adjusted for the coefficient of fulfillment of the production plan.
At the same time, it should be taken into account that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production. This is the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages.
The constant part of wages does not change with an increase or decrease in the volume of production (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers in non-industrial industries and the corresponding amount of vacation pay).
Based on the data in the table, we determine the relative deviation in the wage fund, taking into account the implementation of the production plan:
where: - relative deviation in the wage fund; 
- actual and adjusted salary fund; - variable and constant amount of the salary fund; - coefficient of fulfillment of the plan for output.
In our case, the plan for the volume of marketable products was fulfilled by 100.5%.
In connection with the understaffing of industrial personnel (pieceworkers) and the excess of productivity over wages, savings or underexpenditure of the wage fund are obvious.
Table 2.4.1 Input data for payroll analysis
| The amount of salary |
|||
| thousand hryvnia |
|||
| deviated |
|||
| Payment type |
plan |
fact |
knowledge |
| 1. Variable part of workers' wages |
|||
| 1.1. At piece rates |
|||
| 1.2. Performance Awards |
|||
| 2. Fixed part of workers' wages |
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| 2.1. Time wages according to the tariff |
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| 2.2. Surcharges |
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| 2.2.1. For overtime work |
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| 2.2.2. For work experience |
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| 2.2.3. For downtime due to the fault of the enterprise |
|||
| 3. Total wages of workers without vacation pay |
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| 4. Vacation pay for workers |
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| 4.1 Relating to the variable part |
|||
| 4.2 Relating to the permanent part |
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| 5. Salaries of employees , |
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| 6. General payroll |
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| Including: |
|||
| variable part (n.l+n.4.1) |
|||
| constant part (clause 2+clause 4.2+clause 5) |
|||
| 7. Share in the total salary fund, %: |
|||
| variable part |
|||
| permanent part |
|||
When calculating the relative deviation in the wage fund, you can use the so-called correction factor (Kp), which reflects the share of the variable salary in the total fund. It shows by what fraction of a percentage the planned wage fund should be increased for each percentage of overfulfillment of the plan for output ():
The variable part of the wage fund depends on the volume of production (V VP), its structure (Ud i), specific labor intensity (T e.ud) and the level of average hourly wages (OT i) .
|
Table 2.4.2 Initial data for identifying the influence of factors on the payroll
Table 2.4.3 Calculation of the influence of factors on the change in the variable part of the salary fund, thousand UAH.
Then you should analyze the reasons for changing the permanent part of the wage fund, which includes the salary of time workers, employees, employees of kindergartens, clubs, sanatoriums, dispensaries, etc., as well as all types of additional payments.
The salary fund of these categories of workers depends on their average number and average earnings for the corresponding period of time. The average annual salary of time workers, in addition, also depends on the number of days worked on average by one worker per year, the average length of a work shift and average hourly earnings.
According to scheme 2.4.2, the following models can be used for deterministic factor analysis of the absolute deviation for the time wage fund:
;
Figure 2.4.2 Deterministic factorial system of wage fund for time workers
Table 2.4.4 Initial data for the analysis of the time wage fund
Index |
Plan |
Fact |
deviation |
| The average number of time workers |
|||
| Number of days worked per worker on Wednesdays |
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| average per year |
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| Average shift duration.h |
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| Time wage fund, thousand UAH. |
|||
| Salary of one employee, UAH: |
|||
| average annual |
|||
| average daily |
|||
| hourly average |
The calculation of the influence of these factors can be made by the method of absolute differences, using the data in Table 2.4.4:
BO=-85700.16-283108.8-150991.36-71720=~-581520.32
Thus, the savings in the time wage fund occurred mainly due to the reduction in the days worked by workers in a year (the largest deviation is UAH 283,108.8 thousand), also due to a reduction in the number of work shifts (-150,991.36), as well as average hourly wage account. Calculations show that the least influence as a factor on the change in the wage fund was the number of time workers.
The wage fund of personnel (employees of the enterprise) can also change due to its number (in full-time equivalent) and average annual earnings. Due to this factor, the salary fund decreased by UAH 2,885.6 thousand:
By reducing the actual average headcount from the planned one by 796 people, we have an annual deviation in the payroll fund by UAH 3,025.9 thousand.
Due to the increase in the average salary, the fund increased by UAH 140.3 thousand.
Thus, the balance of the deviation in the payroll for two factors will be:
3025.9+140.3=2885.6 thousand UAH
Important in the analysis of the use of the wage fund is the study of data on the average earnings of employees of the enterprise, its change, as well as the factors that determine its level. Therefore, the subsequent analysis should be aimed at studying the reasons for the change in the average salary of an employee by category and profession, as well as in general for the enterprise. At the same time, it should be taken into account that the average annual salary depends on the number of days worked by one worker per year, the duration of the work shift and the average hourly salary:
GZP \u003d D x t cm x NZP;
Table 2.4.5 Analysis of the average monthly salary of the personnel of JSC "Makeevka Metallurgical Plant"
According to the reporting, we have that the employee:
Ø Should have worked in a year according to the plan 218 days, but actually worked 208 days;
Ø The duration of the shift is planned at the level of 7.8 hours, but in fact - 7.6 hours;
Ø According to the plan, the average hourly salary was UAH 2.235, but in fact it was UAH 2.412.
Ø The average annual salary according to the plan was UAH 3801.54, in fact it was UAH 3813.77. The deviation was UAH 12.23.
The calculation of the influence of these factors on the change in the level of the average annual salary of the staff will be made by taking absolute differences:
GZP d \u003d (D f -D pl) x t cm.pl x NZP pl \u003d (208-218) * 7.8 * 2.235 \u003d -174.33 UAH;
GZP t.cm \u003d D f x (t cm.f- -t cm.pl) x FZP pl \u003d 208 * (7.6-7.8) * 2.235 \u003d -92.97 UAH;
GZP chzp \u003d D f x t cm.f x (NZP f - NZP pl) \u003d 208 * 7.6 * (2.412-2.235) \u003d 279.80 UAH;
BO \u003d -174.33-92.97 + 279.80 \u003d 12.23 UAH.
The increase in the average tariff rate was mainly due to the increase in tariff rates from October 1, 2001. Similarly, the calculation of the influence of these factors is carried out for the analysis of the average wages for workers by categories and professions.
In the process of analysis, it is necessary to study the implementation of the action plan to reduce the labor intensity of products, the timeliness of revision of production rates and prices, the correctness of payment according to tariffs, the correctness of accrual of additional payments for work experience, overtime, downtime due to the fault of the enterprise, etc.
It is also necessary to establish a correspondence between the growth rates of average wages and labor productivity. As already noted, for expanded reproduction, profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of wages. If this principle is not observed, then there is an overspending of the salary fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit.
The change in the average earnings of employees for a given period of time (year, month, day, hour) is characterized by its index (Iсз), which is determined by the ratio of the average salary for the reporting period (ZP 1) to the average salary in the base period (ZP 0).
In a similar way, the labor productivity index (Igv) is calculated:
Izp (sr) \u003d ZP (sr) f / ZP (sr) pl;
Igv \u003d GVf / GVpl;
Lead coefficient (Kop) is equal to:
Cop \u003d Igv / Izp (avg);
To determine the amount of savings (-E) or overspending (+E) of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, you can use the following formula:
;
In the context of inflation, when analyzing the average wage growth index, it is necessary to take into account the price growth index for consumer goods and services (IC) for the analyzed period:
;
To assess the effectiveness of the use of funds for wages, it is necessary to apply such indicators as the volume of production in current prices, revenue, the amount of gross, net, capitalized profit per hryvnia salary, etc. In the process of analysis, one should study the dynamics of these indicators, the implementation of the plan according to their level . A cross-factory comparative analysis will be very useful, which will show which company is operating more efficiently.
After that, it is necessary to establish the factors of change for each indicator characterizing the effectiveness of the use of the wage fund.
The following model can be used for factorial analysis of production per hryvnia of wages:
where VP - output in current prices; FZP - payroll fund for personnel; T - the number of hours spent on the production of products; - the number of days worked, respectively, by all workers and one worker for the analyzed period; Chr - average number; workers' wages; PPP - the average number of industrial and production personnel; CV - average hourly production; P - the average length of the working day; Ud - the share of workers in the total number of personnel; GZP - the average annual salary of one worker.
The analysis carried out shows the main directions of the search for reserves to improve efficiency for the use of funds for wages. At the analyzed enterprise, this is a reduction in over-planned all-day, intra-shift and unproductive losses of working time, an increase in the coefficient of product sales, etc.
3 Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC Makeevka Metallurgical Plant
The new economic conditions have made it necessary for each enterprise to improve the working conditions of its employees, introduce new technologies at the enterprise, adopt newer and more advanced forms of labor organization and management.
In 1992-1993, with the advent of new managers to the enterprise, a systematic implementation of the reform of the organization of wages began. A number of organizational, technical and socio-economic measures were planned and carried out to improve the use of labor resources (hence, improve the quality of labor indicators and the wage fund).
Without going into unnecessary details, we briefly describe the main directions of action.
The main emphasis was placed on using the experience of the plant on a single billing of workers and engineering personnel. The introduction of a unified tariff scale made it possible to standardize the system of working and official salaries, bringing them in line with the qualifications, complexity of the functions performed and work experience.
A course was taken for the widespread introduction of a piecework wage system in the workplace, in order to interest performers in the growth of production volumes.
It should also be noted that the widespread introduction contract system remuneration (mainly for executives), which is also beginning to bear fruit.
It cannot be said that any general pattern was observed in the dynamics of the main wage items, most likely, these are the results of short-term trends and momentary decisions related to specific production tasks. But something can still be noted.
Analysis of the use of labor resources in the enterprise, the level of labor productivity must be considered in close connection with wages. In the process, it is necessary to carry out systematic control over the use of the wage fund (wages), to identify opportunities for saving money by increasing labor productivity and reducing the labor intensity of products.
Conclusion
Labor indicators play an important role in the functioning of any enterprise. Experience shows that these indicators should not be neglected, since we are talking about the most important and most valuable resource - human.
The specificity of this resource is understandable to everyone: each person works according to his own capabilities, the level of productivity, therefore, each has his own and, consequently, each has his own remuneration - according to the public good that he created.
In new market relations many enterprises emerged from various form property, with a different volume of production, with a different number of employees. Managers of new enterprises are interested in hiring as few workers as possible, and that their productivity is at a high level, i.e. strive to reduce the number and raise labor productivity - for these indicators are directly related to the cost of production and financial results in the end.
Enterprises should seek to establish a rational length of the working day, from the standpoint that it does not tire the employees of the enterprise too much and significantly affects the results of production activities. That is, the “golden” mean must be found here.
The labor productivity of an employee of each enterprise ultimately affects the volume of GDP at the state level. Therefore, not only the employees of a particular enterprise, not only the heads of the enterprise, but also all officials and officials at the state level should be interested in increasing labor productivity. From their rational and effective policy depends on the performance of both the enterprise and the individual employee.
But Special attention should be given to such issues as the average monthly salary, payroll. Much depends on these categories: starting from the material security of a particular employee and ending with the level economic development countries.
Social issues should also be given maximum attention. From the conditions in which the employee works, how he is financially and morally provided, what is the state of the social infrastructure - these are the issues that require special attention.
Of course, in today's difficult conditions, enterprises are guided by how to survive, to survive in difficult economic conditions. Therefore, it is not surprising that sometimes enterprises do not pay due attention to social issues, the solution of which is very important for the labor collective.
Issues of interaction between employers and employees are regulated both at the lowest level and at the highest. It is not for nothing that the report of the President to the Verkhovna Rada raises questions about improving legislative framework for the favorable development of entrepreneurship. Since through it many problems in society are solved.
If we turn to international experience, it should be noted here that labor indicators in developed countries of the world are significantly (by several tens of points) ahead of our indicators. Of course, a more rational and efficient organization of labor and management, a motivational policy in relation to employees of Western firms, which has been tested by experience, has an effect here. Our enterprises should learn this from their Western colleagues, which, in fact, is happening, but this process is very slow and there is still a lot to be done along the way.
Let us, of course, hope for the best, much work needs to be done in this direction, and only then it will be possible to talk about resolving these issues.
Bibliography
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