Summary: Analysis of labor indicators. Analysis of the labor indicators of the enterprise The main directions of the analysis of labor indicators

The analysis of labor indicators is one of the main sections of the analysis of the work of enterprises.

The main tasks of the analysis are:

1. Study and assessment of the provision of the enterprise and its divisions with labor resources in general, as well as by category and profession;

2. Determination and study of staff turnover indicators;

3. Identification of reserves of labor resources, their fuller and more efficient use.

To labor indicators characterizing labor activity enterprises include:

1. Labor productivity;

2. Number of staff;

3. Payroll Fund (FZP);

4. Average salary.

Labor productivity- the most important indicator of production efficiency, and its increase is the main factor in economic growth. To assess the level of labor productivity, a system of generalizing private and auxiliary indicators is used.

Generalizing ones include: average annual, average daily, average hourly output per worker, as well as average annual output per worker in value terms. Partial indicators are the time spent on the production of a unit of a product of a certain type (labor intensity of a product) or the output of a product of a certain type in in kind per unit of time. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work per unit of time.

The most general indicator of labor productivity is the average annual output of one worker, determined by the ratio of the volume of output to the average number of industrial production personnel (PPP).

Main task analysis of the number of employees is to identify the possibility of saving labor, reducing the number due to the rational use of working time, equipment, advanced training, reducing labor intensity while ensuring the planned growth in production and improving product quality. The structure of the number of PPP depends on the characteristics of the industry, product range, specialization and scale of production. The share of each category of workers changes with the development of technology and the organization of production. In addition to PPP, an enterprise may have non-industrial personnel: employees of children's institutions, housing and communal services.

FZP includes: payroll fund (PAYB) attributable to current costs and payments from funds social protection, and net profit remaining at the disposal of the enterprise. The payroll is subdivided into: variable and constant parts. The variable part of the payroll changes in proportion to the volume of production (salaries of workers at piece rates, bonuses for production results, etc.) The constant part of the payroll does not change with an increase or decrease in the volume of production (salaries of workers at tariff rates, salaries of employees at salaries, all types of additional payments, etc.)

Important in the analysis of the use of payroll is the study of data on the average wages employees of the enterprise, its change, as well as the factors that determine its level. A correspondence should be established between the growth rate of average wages and labor productivity. If the principle of advancing the growth rate of labor productivity over the growth rate of its payment is not observed, then there is an overspending of wages, an increase in the cost of production and a decrease in the amount of profit.

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Introduction

Today, it is no secret for any citizen of Kazakhstan 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 work independently 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 economic activity. But how can an enterprise itself evaluate the effectiveness of its work and the effectiveness of the use of its own resources (until competitors did 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 literature and other sources of information, to practically consolidate the skills acquired in the classroom in technical and economic analysis economic activity enterprises.

In this case, the following tasks will be solved: determining what modern science understands the concept of "labor resources", what place they occupy in the economic activity of the enterprise and its analysis, the characteristics of labor indicators used in the analysis.

A study on the example of a specific enterprise (it will be RuAzKom LLP) 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, severe wear and tear of equipment and strategic plans guides.

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 workers, workshops - for the enterprise as a whole;

5. timely preparation of accounting and statistical reporting on labor and wages.

The purpose of this course work is to study the analysis of labor indicators of the enterprise. To achieve this goal, the following tasks are defined:

To get acquainted with labor indicators as the main objects of analysis of the economic activity of the enterprise;

Consider the concept of labor resources and their classification;

To study the theoretical aspects of the analysis of the remuneration of workers;

Consider the analysis of labor indicators at RuAzKom LLP;

To study the analysis of the number of employees of the enterprise;

Consider analysis of indicators of hours worked;

To study the analysis of labor productivity;

Consider the analysis of the Wage Fund and the average monthly wage;

Describe measures to improve the organization of work.

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 tasks of the analysis on this stage are: the study and assessment of the security of the enterprise and its structural divisions 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 timesheet and personnel department.

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 the enterprise with the necessary labor resources, their rational use, and a 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 the use of equipment, machines, mechanisms, and as a result - the volume of production, its cost, profit and a number of others depend on the availability of labor resources and the efficiency of their use. economic indicators.

Under labor resources understand the part of the population with physical development, mental abilities and knowledge necessary for the implementation of useful activities.

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:

Persons younger than working age (currently - from birth to 15 years old inclusive);

Persons of working (working) age: in Kazakhstan, women from 16 to 54 years old, men from 16 to 59 years old inclusive;

Persons older than able-bodied, i.е. retirement age, upon reaching which an old-age pension is established: in Kazakhstan, 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 Kazakhstani legislation, 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 work that does not cause harm to health and does not interfere with the learning process.

In Kazakhstan, a marked decline in the total population and the share of the population in pre-working age is projected, a stabilization in the share of the population at retirement age and an increase in the share 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 made the transition 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.

The economically active population (labor force) is the part of the population that provides supply work force 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) registered with the employment service in order to search 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 the disabled 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 Kazakhstan, 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 employee remuneration analysis

Payroll 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 realized services compared to their standard 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 based on the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the growth rate of 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, study the reasons, develop effective solutions by their warning.

The object of taxation is the amount of excess 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 the manner prescribed by law. Under these conditions, the object of analysis of the use of the wage fund is also 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 analysis, they use the data of calculations for a 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, official salaries, and effective working time fund is established. Based on the results of the analysis, measures are developed to eliminate the causes that cause irrational use 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 wages, establish the causes of deviations, identify reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase. 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 remuneration of labor, the revision of outdated production standards and prices, service standards, the elimination of staff surpluses, the implementation of other measures that ensure an increase in labor productivity, as well as due to the elimination of unproductive payments and the elimination of an unjustified increase 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 rate 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 RuAzKom LLP

2.1 Analysis of the number of employees of the enterprise

RuAzKom LLP is official representative the largest Belarusian plant. Legal address of the branch: Kazakhstan, Kostanay region, Kostanay, 110003, Al-Farabi Ave., 119.

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 improving 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



					Number of full-time employees
Incl. RFP					Incl. RFP
Incl. workers					Incl. workers
leaders					leaders
Specialists					Specialists
Employees					Employees

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 2010, only in the category of managers the number 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 2011, the general educational composition of employees at 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 of them 21% of workers have secondary technical and higher education. This characterizes the low level of qualification of employees and workers at RuAzKom LLP.

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

Number of workers by category

where Tr - tariff category,

CH - the number of workers,

Vpi - 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 higher qualification and may lead to the production of lower quality products. If the average rank of workers were higher than the average wage rank of work, then the workers would have to pay extra for employing 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, so courses are organized at the enterprise industrial training, highly qualified workers are involved to train workers with lower qualifications, contracts are concluded with vocational schools on staff replenishment.

In 2011, 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, calculate and analyze the dynamics the following indicators. Let's start with the following table:

Table 2.1.3 Dynamics of labor movement

Labor movement	% of the total number of people who quit	% of the total number of people who quit


Incl. for reasons
Own wish

Disability

Didn't survive probation
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 2011 compared to 2010. In many respects, the increase in this indicator was facilitated by the reduction in staff (this indicator increased in 2011 compared to 2010 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 a dismissal own will, here this figure increased by 11.27% compared to 2010. 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 hired personnel in 2011 was 18.84% less than in 2010, and the number of employees who left the company 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 for RuAzKom LLP:

Table 2.1.4 Characteristics of the labor force movement at RuAzKom LLP

Analyzing the data in the table, we can identify the following:

1. The recruitment turnover ratio decreased in 2011 compared to 2010 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 2011 compared to 2010 increased by 13.65%. 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 2011, this indicator increased by 0.29% compared to 2010 - 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, staff reductions, due to violations labor discipline and 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 P>VP -- reserve increase in output; P>KR - a 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

Indicators	Deviation from 2010	Deviation from the plan

H workers, people
The total number of worked workers. person/day
The total number of worked workers. person/hour
Average number of days worked 1 working / year, d
Average number of hours worked 1 working/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 (tcm):

T \u003d CR x D x tcm.

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.

largest specific gravity in the reduction of the Fund of working time takes 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 waste 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 reality, 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
			per worker	for all workers
Calendar number of days
Including:
Festive
Weekend
Weekend Saturdays
Nominal working time fund, days
Absenteeism, days
Including:
Annual holidays
Study leave
Maternity leave
Additional holidays with permission
Administrations
Diseases
absenteeism
Downtime
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 duration of a work shift, h
Overtime hours worked, h
Unproductive costs of the worker

In our example, most of the losses ((17458+17+175)7.8+1765= 139435) are caused by subjective factors: additional holidays with the permission of the administration, absenteeism, downtime in 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 costs 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.

General 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 producing 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.

Figure 2.3.1 The relationship of factors that determine the average annual output of products by an employee of an enterprise

Table 2.3.1 Initial data for factor analysis

Index			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 tcm x CV.

Calculation of the influence of these factors on the level change average annual output industrial and production personnel will be produced by the method of absolute differences.

Table 2.3.2 Calculation of the influence of factors on the level of average annual output of an employee of an enterprise using 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 proportion 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 issues 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 UAH 2.10 thousand. 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;

As for the length 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 D x tcm x CV.

Let us calculate the influence of these factors by the method of absolute differences:

BO=-2.11-1.12+6.67=4.3

So, analyzing the above factors, we can identify the following:

Under the influence of 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;

The second factor that influenced the average annual output of a worker is 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;

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 (D VPstr) and cooperative deliveries (D VPk.p.), and the amount of time worked - for unproductive time costs (Tn) and the over-planned time savings from the implementation of STP measures (Te), 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 to 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) an increase in output due to a more complete use of the production capacity of the enterprise, since with an increase in production volumes at the existing 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, technical and innovative measures.

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 rate than labor costs.

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 growth reserve of average hourly output by the planned working day, we obtain a growth reserve 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 Р.um.Чрxi is the percentage of the 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 social security funds 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 workers, 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

Payment type	The amount of salary, thousand UAH.
		deviation
1. Variable part of the wages of workers
At piece rates
Performance Awards
2. The constant part of the wages of workers
Time wages according to the tariff:
rates
Surcharges
For overtime work
For work experience
For downtime due to the fault of the enterprise
3. Total wages of workers without vacation pay
4. Payment for vacations of workers
Relating to the variable part
Pertaining to the permanent part
5. Remuneration of employees,
6. General payroll
Including:
Variable part (n.l+n.4.1)
Permanent 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 ():

Variable part of payroll

Table 2.4.2 Initial data for identifying the influence of factors on the payroll

Salary fund	Amount, thousand UAH
according to plan
According to the plan, recalculated for the actual volume of production with a planned structure
According to the plan recalculated for the actual volume of production and the actual structure
In fact, with the actual specific labor intensity and the planned level of remuneration
Actually
Deviation from the plan:
Absolute
Relative

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

Index			Deviation
The average number of time workers
Number of days worked per worker on Wednesdays
Average per year
Average working shift/h
Time wage fund, thousand UAH.
Salary of one employee, UAH:
Average annual
Average annual
Average annual

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 per year (the largest deviation is UAH 283,108.8 thousand), also due to the reduction in the number of work shifts (-150,991.36), and also due to the average hourly wage. Calculations show that the least influence as a factor on the change in the wage fund was the number of time workers.

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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 best view, more convenient and correspondingly 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"

System interaction with environment is described using inputs (“Customer requests”, “Repertoire” and “Session schedule”), outputs (“Ticket”, “Ticket refund”, “Booking” and “Reservation cancellation”), management (“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 cash 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 indicate 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 service 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

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 FORM, PLACE THEN

IF place is free THEN

EXECUTE create RESERVATION

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 REMOVAL

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 View 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 a ticket.

The system should allow the user to remove their 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.

		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.
		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.
	Booking Ticket
		g. The system should allow the user to remove their existing reservation from the ticket.
		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.
		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.
	Booking Ticket	f. The system should allow the user to book a ticket for the purpose of later purchasing a 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 their 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 system "Ticketing in the Cinema"

Let us describe each of the options for using the system separately.

Use Case: Filling Zakaza

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 makes 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

Short description:

The client cancels the reservation from the ticket

Main actors:

Secondary Actors:

Preconditions:

1. The client has a ticket reservation

2. More than 20 minutes before the start of this session

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

Postconditions:

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 identify 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_hall

Place number

E) During 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

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 bases data: Repertoire Database and Sessions Database. And this means that creating your own database to implement a ticketing system in a cinema is not required.

Requirements specification for information system"CINEMA TICKETS SALE"

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 precedents, short descriptions 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.

		Name	Wording
		Filling Zakaza	The client indicates in the ticket the necessary information for the subsequent booking of the ticket or its order
			The client makes a purchase and sale operation in order to obtain a ticket for a specific session
			The client looks at the most complete information about the sessions, prices, schedule of sessions to decide what exactly he wants from the Cinema.
			The client returns the ticket to the Cashier in order to return the money
		Booking Ticket	The client secures the right to purchase a specific ticket
			The client cancels the reservation from the ticket

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

Significance, tasks and sources of information for the analysis of labor indicators of the enterprise
Analysis of the availability of labor resources,
Analysis of the use of working time
Labor productivity analysis
Analysis of the payroll and the average wage of the enterprise

The volume and timeliness 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 performance indicators depend on the security of the enterprise with labor resources and the efficiency of their use.

The main tasks of the analysis are:

Study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by category and profession;

Definition and study of staff turnover indicators;

Identification of reserves of labor resources, more efficient use of them;

Study and assessment of the level of labor productivity of the enterprise;

Studying the organization of remuneration of the personnel of the enterprise;

The study of the growth dynamics of the average wage and consideration of its correspondence to the growth of labor productivity, etc.

The main sources of analysis are f. No. 1 of the DAP of statistical reporting “Survey of business activity of an industrial organization” (monthly), section 1 “Number of employees in the organization in the current month”; f. No. P-4 "Information on the number, wages and movement of workers", f. No. 1-T "Information on the number and wages of employees by type of activity" (monthly); f. No. 5 "Appendix to the Balance Sheet"; relevant sections of the economic and social development enterprises, data on current accounting and operational and technical accounting, and other materials, as well as materials from the personnel department, etc.

The provision of an enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need.

Abs.surplus (shortage) of workers H:

Chf, Chpl - a fact. and the planned average number of employees of the corresponding category, people.

The relative deviation of the number ΔChotn is determined by comparing the actual average list. the number of Chf with the planned Npl, adjusted for the implementation of the plan in terms of the volume of output (works):

ΔChotn \u003d Chf-Chpl * Jv

Jv is an index that characterizes the level of implementation of the plan in terms of gross output in a given period.

Analysis of the qualitative composition of labor resources by qualification (see practice). To do this, compare the average tariff. categories of work and workers:

Tr - tariff category

Chi - the number of workers of the i-th category;

Vi - the amount of work of each type (category).

The normal ratio is: Trx < Tr-t. The difference between the digits should not be > 0.2.

The composition of the staff is studied by grouping the number according to:

Work experience, gender, professions.

Analysis of the structure of personnel by length of service. Disequilibrium in the age structure of work experience very often has adverse consequences. Mass dismissal of former staff can lead to the following phenomena:

New workers, due to the lack of continuity in the production process, did not immediately master the work on the existing equipment;

The new staff allows you to save on wages (the remuneration of employees with experience has a significant impact on the total amount of wages of the enterprise - the index of record of work experience);

The new staff is delaying the process of building a strong trade union structure;

A balanced workforce structure (not too young, not too old) indicates a policy of meaningful selection of workers with adequate education.

Analysis of the structure of the enterprise by gender (historical reasons, social strategies of enterprises).

Analysis of the personnel structure according to professional characteristics.

workers employed in production that requires very high qualifications, medium, low qualifications or not requiring it at all;

workers in the sphere of production, services, warehouses, transport, etc.;

workers performing automated, mechanized or manual operations.

The analysis should make it possible to evaluate the work performed, taking into account their complexity and the need for special education for personnel of higher, middle and lower levels.

Analysis of the structure, composition of the average number of personnel of the organization can be carried out in the following form

Analysis of composition, population structure

Personnel category	Base period	Reporting period	Changes
Human	%	Human	%	Absolute.	Rel.% (p.p.)
					p.4-p.2	p.5-p.3
1. Wed. payroll, total
including
2. workers
3. Engineering
4. employees
5. MOS
6. security workers

To characterize the movement of the working force, calculate:

Turnover on admission: Kpr \u003d Number of accepted / Avg.listed number

Turnover by disposal: Kv \u003d Number of quitters / Avg.list.

Flow rate:

Kt \u003d Number of people who left due to their own wishes. and violating labor.discipline/Average list.

Personnel constancy: CPP \u003d Number of people who worked the whole year / Average list.

The data are summarized in Table 1.6.

Table 1.6

Analysis of labor movement

Indicators	Periods
2002	2003	2004
1. Consisted of workers at the beginning. period, people
2. accepted total, people, including
- accepted by the enterprise independently;
3. Total retired, people, including
At your own request;
for violation of labor discipline;
to reduce
4. Number of employees at the end of the period, persons
5. Average headcount, pers.
6. Turnover ratio for acceptance, %	14,65	5,3	37,00
7. Turnover ratio on dismissal, %	4,46	25,33	12,99
8. Flow rate, %	4,46		12,99
9. Personnel retention rate, %	85,99	59,33	61,69

According to the data in Table 1.6, it can be seen that the staff turnover in 2004 was 13%. This value can be considered normal, however, the trend of increasing this indicator over the analyzed period indicates some destabilization of the personnel. In addition, the fact of dismissal of employees for violation of labor discipline over the past 2 years (9 and 5 people, respectively) cannot but cause concern among the management. HR managers need to develop measures to strengthen labor discipline.

It should be noted that quite significant costs are associated with labor turnover:

Direct costs of laid off workers;

Costs associated with a decline in production during the replacement period;

Reducing the volume of construction work due to the training and education of personnel;

Overtime pay for remaining employees;

Staff training costs, etc.

Thus, the activity of the enterprise, aimed at reducing staff turnover, can have a direct impact on improving the efficiency of production as a whole. Therefore, work with those who leave and the development of measures to reduce staff turnover are important elements of work with personnel.

It is necessary to study the reasons for the dismissal of employees (due to personal wishes, staff reductions, violations of labor discipline, etc.)

The analysis of the duration of the TC can be carried out on the basis of ts hicogram, harmonogram.

The ratio of net production time to total production t in this example is not very good (over 30% loss). This is a poor performance indicator.

Rice. Classification of working hours by losses

In addition to direct accounting of working time losses, factor analysis can be used to analyze working time losses.

An analysis of the use of working time can be carried out by analyzing the working time fund (FW):

FRV \u003d H r-chih * D * P

H p-chih - the number of workers, people;

D - the number of days worked by 1 worker on average per year, days;

P is the length of the working day, hour.

Hour=person*day/person*hour

All day losses:

D p \u003d Bf * (Df-Dpl) * Ppl

Intra-shift losses:

SM p \u003d Bf * Df * (Pf-Ppl)

If the company recorded overtime hours worked, then intra-shift losses will be even greater. Since overtime hours for 1 shift must be subtracted from Pf.

Reasons for the formation of excess losses of working time:

Objective - lack of electricity, water supply, illness of workers with temporary disability, etc.

subjective - downtime due to poor organization of labor (lack of work front, tools, raw materials, materials), absenteeism, etc.

Losses caused by subjective factors - reserve for increasing the CDF:

The reserve for reducing the number in this case: ∆Ch=PRV/Ch 1

PRV - loss of working time caused by subjective factors, man-hour.

The reserve for increasing output by reducing the loss of working time due to the fault of the enterprise: DQ \u003d PRV * In wed.

PT is an indicator that determines the efficiency of labor in the production process.

PT is influenced by many factors. In CO, these factors are:

Q-s of manual labor due to the mechanization of heavy and labor-intensive work, due to the best organization labor;

Security of workers with a work front;

Increasing the level of prefabricated construction;

Introduction of new equipment, technology and advanced labor methods;

Increasing the creative activity and skills of employees.

PT Level:

Fri=Q/T Tem=T/Q

T - the amount of work. t spent on the implementation of Q construction and installation works

Methods for assessing PT in construction :

Natural;

Cost;

Normative.

natural method- determination of production in nat.un. in unit t and is usually used to determine the output by type of work. Being the most objective indicator of PT, it allows you to directly measure the Q of the work performed and the t spent on it; analyze ST for 1 project by type of work, determine weak spots in the organization of pr-va, to identify reserves for the growth of PT.

cost

B \u003d Q cmr by Cm / H (d.u.)

Allows you to set average output per 1 worker or 1 worker by years and conduct a comparative analysis of output for various COs.

“-” the level of production at the estimated cost is influenced by the level of material consumption of products.

Normative used in determining the degree of efficiency of the use of workers by teams, units or individual workers with standards.

V=T n / T f *100

T n - standard. T for the performance of work, man-hour;

T f - actual t, person-h.

"-" difficulty of clearing; does not give an idea of the absolute level of PT.

When analyzing the dynamics of production, it is determined index of structural shifts.

Kt - coefficient of change in labor intensity;

d 0 , d 1 - the share of the volume of work in the areas of industrial construction in the total volume of construction and installation works performed by own forces in bases. and reporting periods.

example

Labor intensity of construction and installation works depending on the type of construction

Industrial engineering	At 0 output	IN 1	K t	Q 0 , thousand rubles	Q 1 thousand rubles	d0, %	d1, %	K T d 0	K T d 1
New Expanded Renovation			1,00 1,23 1,35			45,0 30,0 25,0	35,2 32,4 32,4	45,0 36,9 33,8	35,2 39,9 43,7
Total				10000	10800	100,0	100,0	115,7	118,8

i in=7013/6802=103.1

Index of structural shifts:

TP of production without the influence of structural shifts (index fixed structure):

Jv \u003d (i in / J) * 100 \u003d (103.1 / 97.4) * 100 \u003d 105.6%

Thus, TP of the total output

i in \u003d 105.6 * 97.4 / 100 \u003d 103.1%

The increase in PT achieved by SO in the reporting year is 5.6%. As a result of the influence of structural shifts, output increased by only 3.6%. This was affected by the growth in the share of expansion and reconstruction works, where the labor intensity is higher than in new construction.

Formulas for the dependence of PT on changes in the labor intensity of work:

Payroll means the entire amount of payments determined by the tariff, salaries and reduced rates, progressive surcharges, bonus systems, as well as material incentives, social surcharges, and other payments from profit.

1) Abs. change in payroll:

∆FZP abs=FZP otch - FZP pl.

However, the absolute change in itself does not characterize the use of the wage bill, since this indicator is determined without taking into account the degree of fulfillment of the plan in terms of the amount of work.

Rel. deviation:

∆FZPotn=FZPotch-FZP pl*Kv.p.

To v.p. - the coefficient of implementation of the plan in terms of the amount of work.

However, it must be borne in mind that only the variable part of the wage bill is adjusted, which changes in proportion to the volume of production. These are 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 (decrease) in the volume of work (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).

∆FZPotn \u003d FZPotch- (FZPpl.per * K v.p. + FZP pl.post)

2) comparison of the dynamics of marketable products (the volume of work performed), the volume of products sold (sales proceeds) and the wage bill will allow you to determine the way the wage bill is formed (based on the volume of manufactured goods - piecework payment or on the basis of receipt of payment for work).

If r Q tp, FZP<0,3 – свидетельствует о том, что формирование ФЗП сотрудников происходит не на обосновании объема произведенной продукции, т.е. сдельная система оплаты труда на предприятии не нашла широкого применения.

r Q rp,FZP >

for administrative and financial services enterprises, it is justified to form wage bills based on the volume of products sold, since it is on their activities (selection of counterparties, terms of the contract with them, monitoring compliance with payment terms) that the financial well-being of the enterprise depends.

With regard to workers directly producing products, a method based on marketable products is more suitable.

3) salary analysis statistical method data processing

Salary, rub	FOT	population	average salary
rub.	in % of the total	Pers.	in % of the total	rub.	in % to the average
400-800		3		7	713	46
800-1200		15		22	1046	67
1200-1600		29		33	1368	87
1600-2000		28		24	1778	113
2000 and over		25		13	3052	195
TOTAL	167635	100		100	1567	100

Fashion - the value of the trait under study, which among all its values occurs most frequently.

if the average wage< Me, means that more than half of the employees received less than the average wage in the reporting period.

Range of variation R=Xmax-Xmin

Wage spread.

Var the coefficient of variation

The critical value is 33%. If Var>33%, then the set cannot be called homogeneous, i.e. the company employs both highly paid specialists and low-paid service personnel.

Skewness coefficient → 0, which means that the distribution of values is symmetrical.

A strong asymmetry indicates a high share of high wages in total wages

D 10% of employees received “big salaries”, but the total salary for the period is 30% of the wage bill. 29% of low-paid employees received only 30% of wages

Ex→0 is a normal distribution.

A large positive kurtosis means that in the data set there is a “core” that varies slightly on this basis, surrounded by rare values that are far from it. A large negative value of the kurtosis indicates the absence of such a “core”.

The value of the kurtosis indicates the steepness of the distribution: in the data set there is some weakly varying core. Indeed, the salaries of the vast majority of employees (primarily production workers) are close to the average and median values.

4) factorial analysis of FZP=N*ZP cf.

5) In the process of analysis, a correspondence should be established between the growth rates of PT and the average wage.

Productivity and wages do not always move in the same direction.

Situation 4: general deterioration financial condition and economic situation in the enterprise. If such a ratio of growth rates (or rather, a decrease) of indicators is observed over a long period, this can lead to social tension in the team and even to the complete economic collapse of the enterprise. Management needs to take drastic measures to completely restructure their enterprise.

Situation 3 testifies to the inefficiency of management. This ratio will lead to an increase in costs and a decrease in profitability.

Situation 2 may arise due to incorrect billing and an incorrect rationing system. Over a long period, this can lead to an increase in employee dissatisfaction and a decrease in productivity. It is necessary for the management to restructure the rationing system.

Situation 1 is the best for the enterprise and its employees.

Analysis of the growth rates of labor productivity and wages of employees

item 6 of the table: usually there are normative values for this indicator, which vary for enterprises of different industries. For industrial enterprises share of wages in 1 rub. revenue or volume of work performed is sometimes up to 20% or more. IN educational institutions, consulting firms, service companies, companies operating in the field of high technology, i.e. where the MOH for output is low or non-existent, the standard can be up to 70%.

For expanded production, obtaining the necessary profit, profitability, it is necessary that TR PT outstrip the growth rate of its payment. If this principle is not observed, then there is an overspending of wages, an increase in Sat and, accordingly, a decrease in the amount of profit.

K op \u003d J Fri / J from

Lead coefficient should not be >15-20%

Graphical representation of the relationship between the growth rate of PT and its payment.

To determine the amount of savings or overspending of wage bill due to a change in the ratio between TR PT and its payment, you can use the 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 for the analyzed period:

where ZP 1, ZP 0 - the average salary for the reporting and previous period, respectively;

J prices - inflation rates for the analyzed period (for 2004 J prices = 13%)

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…………………………………………………………..........
	Labor indicators as the main object of analysis of the economic activity of the enterprise……………………………………………...
	The concept of labor resources and their classification ………………….
	Theoretical aspects of the analysis of wages of employees………..
	Analysis of labor indicators at OJSC "Makeevka Metallurgical Plant"……………...…………………….......
	Analysis of the number of employees of the enterprise…………………......
	Analysis of indicators of hours worked……………………….
	Analysis of labor productivity..………………………………....
	Analysis of the Wage Fund and the average monthly wage………………………………………….………………………..
	Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeyevsky Metallurgical Plant" …..…….……………………..………
Conclusion…………………………………………………………….
Bibliography……………………………………………………
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 work independently 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 the use of its own resources (until competitors did this, simply ousting the loser from the market)?

Of the currently known factors of production, one of the main, and often the main and most costly, is labor. 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 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 an 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 for 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 in comparison with 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”, appendix 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 remuneration of their labor”, data from the time sheet and 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 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 years of the Great Patriotic War she 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.

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, teenagers under 16 are hired when they reach the age of 15 in exceptional cases. It is also allowed, in order to prepare young people for work, to employ students of 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 work that does not cause harm to health and does not interfere with the learning process.

In Ukraine, a significant reduction in the total population and the share of the population in working age is predicted, stabilization in the share of the population at retirement age and an increase in the share of the population in working age, i.e. population aging, which in the future will lead to a reduction in the working age population.

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;

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 the disabled 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.

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 value of labor costs is determined based on the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the growth rate of 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 that have allowed the excess of the normalized value of these expenses are singled out, 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 accordance with the procedure established by law. Under these conditions, the object of analysis of the use of the wage fund is also 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 analysis, they use the data of calculations for a tax that regulates the spending of funds allocated for consumption.

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 remuneration of labor, the revision of outdated production standards and prices, service standards, the elimination of staff surpluses, the implementation of other measures that ensure an increase in labor productivity, as well as due to the elimination of unproductive payments and the elimination of an unjustified increase 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 rate 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.

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 improving 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.

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 education 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 employees, 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".

; ;

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 higher qualification and may lead to the production of lower quality products. If the average rank of workers were higher than the average wage rank of work, then the workers would have to pay extra for employing 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 to replenish staff.

In 2001, 2840 employees improved their skills, 2712 of them were workers.

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 people who quit	% of the total number of people 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 figure 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 permanent 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 by making fuller use of the available labor force, increasing labor productivity, intensifying production, comprehensive mechanization and automation of production processes, introducing new, more productive equipment, and improving production organization technology. In the process of analysis, reserves should be identified to reduce the need for labor resources as a result of the above activities.

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.ph - the actual average annual output of a worker.

2.2 Analysis of hours worked

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
No. p / p	Indicators	year 2000	Plan	Fact	Deviation from 2000	Deviation from the plan
	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.

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 waste of time even within the entire enterprise.

In fact, the loss of working time is even higher due to the fact that the actual fund includes overtime work, which amounted to 34,916 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 provided for by the plan: additional leaves 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 that depend on the 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:
annual leave
			study leave
maternity leave
			additional holidays with permission
administration



Turnout fund of working time, days
			Working shift duration, 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 in the machine shop due to lack of blanks.

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 the technological process. To determine their value, data on losses from marriage are used (magazine order No. 10).

2.3 Labor productivity analysis

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.

General 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.

Table 2.3.1 Input 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 of average annual output of an employee of an enterprise using 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 the maintenance and production management activities at this enterprise, and also, possibly, to the organizational aspects of production activities.

· 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.

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.

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 a change in the volume of production in terms of value 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 chain substitution method is used. 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 extra time savings from the implementation of STP measures (T e), which must be preliminarily determined.

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 rate than labor costs.

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

Only under such conditions are opportunities created for increasing the rate of expanded reproduction.

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.

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.

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
2.1. Time wages according to the tariff

2.2. Surcharges
2.2.1. For overtime work
2.2.2. For work experience
2.2.3. For downtime due to the fault of the enterprise
3. Total wages of workers without vacation pay
4. Vacation pay for workers
4.1 Relating to the variable part
4.2 Relating to the permanent part
5. Salaries of employees ,
6. General payroll
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

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) .

Variable part of payroll

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.

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
	average per year
Average shift duration.h
	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 the year (the largest deviation is UAH 283,108.8 thousand), also due to the reduction in the number of work shifts (-150,991.36), as well as due to the average hourly wage. Calculations show that the least influence as a factor on the change in the wage fund was the number of time workers.

The payroll 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 wage 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 the whole 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 an increase tariff rates since 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 the revision of production rates and prices, the correctness of payment according to tariffs, the correctness of calculating 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 (Isz), which is determined by the ratio of the average salary for the reporting period (WRP 1) to the average salary in the base period (WRP 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 of wages, 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 clear 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. The leaders of new enterprises are interested in hiring as few workers as possible, and that their productivity is at a high level, i.e. seek to reduce the number and raise labor productivity - because 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 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.

We will, of course, hope for the best, much work needs to be done in this direction, and only then will it be possible to talk about resolving these issues.

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