1.3 Sources and objectives of labor productivity analysis

The sources of analysis of labor productivity are data from analytical and synthetic accounting, primary accounting documentation for labor (payroll statements, cost estimates, etc.), operational and regulatory information (production rates, output calculations, etc.).

The tasks of labor productivity analysis are:

calculation and analysis of the main indicators characterizing labor productivity;

analysis of factors affecting labor productivity;

identification of reserves for increasing labor productivity and development of organizational and technical measures aimed at increasing labor productivity.

In the process of analysis, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will identify best practices and develop measures for its implementation in the analyzed enterprise.

In the process of subsequent analysis, indicators of specific labor intensity by type of product are studied. A change in the average level of specific labor intensity can occur due to a change in its level according to certain types products (TE i) and structure of production (LE i). With an increase in the specific weight of more labor-intensive products, its average level increases and vice versa:

TE = ? (TEi * UDi)(1.4)

The influence of these factors on the average level of labor intensity can be determined by the method of chain substitution through the weighted average values ​​according to the formula:

TEpl = ? (Vpli * TE pli); (1.5)

TE usm= ? (V fi * TE pli) / ? Vfi;(1.6)

TEF = ? (V fi * TE fi) / ? Vfi (1.7)

The change in the level of labor intensity is not always estimated unambiguously. Labor intensity can increase with a significant proportion of newly developed products or an improvement in their quality. In order to improve the quality, reliability and competitiveness of products, additional costs of funds and labor are required. However, the gain from the increase in sales volume, higher prices, as a rule, covers the loss from the increase in the labor intensity of products. Therefore, the relationship between the complexity of products and their quality, cost, sales and profits should be the focus of analysts.

In conclusion, the analysis determines the reserves for reducing the specific labor intensity of products for individual products and for the enterprise as a whole:

Ete \u003d TEV - Tef \u003d Tf - Tn + Td / VPf + VPn - Tf / VPf, (1.8)

where T f - the actual cost of working time for the production of products, T n - the cost of working time associated with a decrease in labor intensity, T d - additional costs of working time associated with the implementation of measures to reduce labor intensity;

VP f - the actual volume of gross output;

VP n - the volume of gross output obtained in connection with a decrease in labor intensity.

In the course of assessing the implementation of the plan for labor productivity, the implementation of the plan for the average output of one employee is studied in detail, its change is established under the influence of the following factors: the share of workers in the number of personnel engaged in the production of services and products dp, and the average output of one worker Вр. In this case, the relationship between the average output of one worker Bp and one worker B is expressed by the formula:

B \u003d dp * Bp (1.9)

In turn, the average output of one worker depends on the average number of days worked by one worker for the analyzed period D, the average length of the working day in hours Tcm and the average hourly output Vrh. The dependence of the average output of a worker on these factors is expressed by the formula:

Vr \u003d D * Tcm * Vrh (1.10)

At the same time, the number of days worked by one worker is determined by dividing the total number of man-days worked by the worker Td by the number of workers:

D \u003d Td: Chr (1.11)

The average working day is found as a quotient of the total number of man-days worked:

Tcm \u003d Tch: Td (1.12)

The average hourly output is calculated by dividing the volume of output of products and services by the number of man-hours worked by workers:

Trf = V: Tch (1.13)

Therefore, the average output per worker depends on the following main factors:

the share of workers in the number of personnel. Its increase is achieved by the introduction of progressive enterprise management structures, the elimination of staff excesses,

the average number of days worked by one worker for the analyzed period. Its change in comparison with the plan is characterized by the use of a whole-day fund of working time and occurs due to absenteeism, all-day downtime, an increase or decrease in loss of working time due to illness and other reasons,

the average length of the working day, which characterizes the completeness of the use of the intra-shift fund of working time. Its increase is ensured by the reduction of intra-shift downtime, delays and other losses of time during the shift,

average hourly output, which reflects the efficiency of the use of human labor per unit of time. Its level depends on the productivity of equipment, qualifications of workers, forms of labor organization and other organizational and technical factors.

Analysis of the use of enterprise personnel and payroll

The labor force refers to that part of the population that has the necessary physical data, knowledge and skills in the relevant industry ...

Analysis of the material resources of the enterprise

The profit of the enterprise, its profitability and success in competition in the market significantly depends on how it disposed of its capital for the entire previous period of activity, including the analyzed ...

Analysis of the availability of fixed assets at the enterprise

The tasks of using the means of labor for the enterprise are: 1) studying the composition and dynamics of fixed assets, technical condition and the rate of renewal of their active part (working machines, equipment, instruments, Vehicle)...

2. analyze the dynamics of labor productivity indicators and assess the impact of individual factors on labor productivity, 3. conduct factor analysis payroll, 4...

Analysis of indicators of labor productivity of employees and wage fund at the enterprise CJSC "Tirotex"

The most common and universal indicator that expresses the effectiveness of the use of labor resources enterprises, is labor productivity. In a general sense, labor productivity characterizes its effectiveness ...

Analysis of performance indicators for the use of labor resources

Analysis of labor resources in CJSC "Tom"

One of the most important problems in present stage development of the economy of most countries of the world is a problem in the field of work with personnel ...

Analysis of the labor intensity of manufactured products (on the example of LLC "STK ltd")

The main task of economic analysis is to give an objective assessment of the production economic activity the collective of the enterprise and its individual links ...

Analysis of the efficiency of the use of labor and the wage fund on the example of JSC "Polotsk Combine of Grain Products"

There are various definitions of labor resources. Labor resources - part of the country's population, which, in terms of physical development, acquired education ...

Analysis of the performance of a separate structural unit- Locomotive depot "Chernihiv"

All purposeful human activity is somehow connected with the problem of efficiency. This concept is based on limited resources, the desire to save time, to get as many products as possible from available resources ...

The analysis of the work of the enterprise begins with the study of indicators of the implementation of works and services. The main purpose of the analysis of this section is to search for reserves to increase competitive volumes. Because The company does not produce its own products...

Complex economic analysis economic activities of the enterprise LLC "Kuzbass Ecological Firm"

The cost of production is the most important indicator of the economic efficiency of its production. It reflects all aspects of economic activity, the results of the use of all material, labor and financial resources ...

Forecasting the possible bankruptcy of the enterprise LLC "Yurginsky"

The analysis of the work of the enterprise begins with the study of indicators of output. The main purpose of the analysis of output and sales of products is to search for reserves to increase the volume of competitive, cost-effective products ...

Development of measures to increase labor productivity at the enterprise LLC "Rainbow"

Labor productivity is one of the most important qualitative indicators of the enterprise, an expression of the efficiency of labor costs. Labor productivity characterizes the efficiency ...

The efficiency of the use of inventories on the example of JSC "Plant named after V.A. Degtyarev"

In material production, the use of material resources implies, first of all, production consumption. The cost of production covers the entire amount of material resources ...

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Hosted at http://www.allbest.ru/

Ministry of Education of the Russian Federation

Ivanovo State University

Department of Management

Coursework on

LABOR ECONOMY

ANALYSIS OF LABOR PRODUCTIVITY AT A SEWING ENTERPRISE

Performed:

st IV OZO course

Lomakina S.V.

Checked:

Savin V.E.

Ivanovo 2003

1. Analysis of the implementation of the plan for the development in labor and cost terms research institutes

1.1 Fulfillment of the plan for generation in terms of value

labor productivity

In value terms, the volume of production is measured in the following indicators:

A) Gross output:

VP \u003d TP + (NPk - NPn) + VO,

Where VP - gross output, t.r.;

TP - commercial products, tr;

NPk, NPn - the volume of work in progress at the end and beginning of the year, tr;

VO - intra-factory turnover, tr.

To analyze this indicator, it is necessary to make calculations for the planned and actual periods, as well as enter the data obtained in table No. 1.

The volume of gross output is calculated as the sum of the products of the wholesale price of a unit of the i-th type of goods and the volume of manufactured products of the i-th type.

Table No. 1

Gross output of the sewing shop

Q vppl \u003d q pli * C i , where

q pl i - the planned volume of production of the i -th type in in kind, PC.;

Q vppl \u003d 16500 * 617500 \u003d 10188750000 r

Q vppl \u003d 7200 * 760000 \u003d 5472000000 r

Q vppl \u003d 5500 * 864500 \u003d 4754750000 r

Q vppl \u003d 3000 * 1311000 \u003d 3933000000 r

Q VPPL \u003d 880 * 531500 \u003d 468160000 r

Q VPPL \u003d 12600 * 154000 \u003d 1940400000 r

Q vpf \u003d q i f * C i , where

qif - the actual volume of products of the i -th type in physical terms, pieces;

C i - unit price of the i -th type, r.

Q vpf \u003d 13200 * 617500 \u003d 8151000000 r

Q vpf \u003d 10800 * 760000 \u003d 8208000000 r

Q vpf \u003d 1100 * 864500 \u003d 950950000 r

Q vpf \u003d 5760 * 1311000 \u003d 7551360000 r

Q vpf \u003d 5940 * 5315500 \u003d 3157110000 r

Q vpf \u003d 18480 * 154000 \u003d 2845920000 r

The implementation of the plan for the gross output of the shop is calculated as follows:

IVP \u003d (QVP F / QVP PL) * 100%,

Where IVP - the level of implementation of the plan for gross output,%;

QVP F, QVP PL - gross output in fact and according to the plan.

IVP =(30864340000/26757060000)*/100%= 115.3%

Despite the fact that for some positions the plan was not fulfilled, in general, the plan for the gross output of the shop was overfulfilled by 15%. It is impossible to say unequivocally that this will have a positive impact on the development of the workshop. Perhaps, due to the underfulfillment of the plan for other positions, difficulties will arise for the marketing department, because planned indicators are not met and sales volumes for various positions may not coincide with actual indicators.

B) Standard processing cost:

NSO \u003d ZP op + SN + CR + ZR, where

NSO - standard cost of processing, tr. ;

ZP op - wages of the main workers, tr. ;

TsR - shop expenses, t.r.

ЗР - factory expenses, tr.

The standard cost of processing in the planned and actual periods is calculated as follows:

Q nsopl \u003d H coi * Q pli,

Q nsof \u003d H coi * Q f i, where

Q nsop, Q nsof planned and actual volume of the standard cost of processing the sewing workshop, t.r. ;

H coi - the standard cost of processing in a unit of product of the i -th type of product, р.

Q pl i , Q f i - planned and actual volumes of output of the i -th type of product in physical terms, pcs.

Q km I nsopl \u003d 97000 * 16500 \u003d 1600500000 r

Q km II nsopl \u003d 81000 * 7200 \u003d 583200000 r

Q km nsopl \u003d 8800 * 5500 \u003d 48400000 r

Q k.zh I nsopl \u003d 103000 * 3000 \u003d 309000000 r

Q k.zh II nsopl \u003d 61000 * 880 \u003d 53680000 r

Q k.d nsopl \u003d 32000 * 12600 \u003d 403200000 r

Q km I nsof \u003d 97000 * 13200 \u003d 1280400000 r

Q km II nsof \u003d 81000 * 10800 \u003d 874800000 r

Q km nsof \u003d 8800 * 1100 \u003d 9680000 r

Q k.zh I nsof \u003d 103000 * 5760 \u003d 593280000 r

Q k.zh II nsof \u003d 61000 * 5940 \u003d 362340000 r

Q k.d nsof \u003d 32000 * 18480 \u003d 591360000 r

We summarize the results in a table:

Table number 2

The standard cost of processing the sewing workshop

From this it follows that the implementation of the plan at the standard cost of processing will be equal to:

Inso \u003d (Qnsof / Qnsopl) * 100%, where

Inso - the level of implementation of the plan at the standard cost of processing.

Inso = (3711860000/2997980000)*100%= 123.81%

The plan for the standard cost of processing turned out to be overfulfilled by 23%, which will positively affect the dynamics production processes. However, this indicator is rather “vague” and it should not be unambiguously characterized as positive.

C) Net production:

PE \u003d ZP + CH + P r, where

PE - net production, tr. ;

ZP - wages, tr. ;

SN - social charges on wages, t.r. ;

P r - profit or rate of return, tr.

Q chpl \u003d (ZP ipl + P plri * Q ipl) / 100%,

Q pf \u003d (ZP i f + Prif * Q if) / 100% , where

Q npl, Q npf - planned and actual net production, t.r.;

ZP ipl, ZP i f, - the planned and actual share of wages in the price of a unit of production of the i -th type;

P plri , Prif - planned and actual share of profit in the price of a unit of production of the i -th type.

Q chpl \u003d (5 * 237500+ 4 * 237500) * 16500)) / 100 \u003d 352687500 r

Q ppl \u003d (4 * 361000 + 3.5 * 361000) * 7200)) / 100 \u003d 194940000r

Q chpl \u003d (4.2 * 361000 + 2.1 * 361000) * 5500)) / 100 \u003d 125086500 r

Q ppl \u003d (3.8 * 427500 + 7.2 * 427500) * 3000)) / 100 \u003d 92340000 r

Q chpl \u003d (4.9 * 256000 + 7.8 * 256000) * 880)) / 100 \u003d 28610560 r

Q ppl \u003d (11.0 * 67000 + 12.0 * 67000) * 12600)) / 100 \u003d 101304000 r

Q pf \u003d (6.3 * 380000 + 3.0 * 380000) * 13200)) / 100 \u003d 291555000 r

Q pf \u003d (3.2 * 399000 + 5.3 * 399000) * 10800)) / 100 \u003d 331398000 r

Q pf \u003d (3.5 * 503500 + 3.2 * 503500) * 1100)) / 100 \u003d 26605700 r

Q pf \u003d (2.1 * 883500 + 6.0 * 883500) * 5760)) / 100 \u003d 199454400 r

Q pf \u003d (2.3 * 275500 + 7.1 * 275500) * 5940)) / 100 \u003d 142940160 r

Q pf = (6.0 * 87000 + 4.8 * 87000) * 18480)) / 100 = 133721280 r

We summarize the results in a table:

Table No. 3

Net production of the sewing workshop

Ichp \u003d (Q nff / Q npl) * 100%, where

I chp - the level of implementation of the plan for net production,%;

I hp \u003d (1125674540 / 89496850) * 100% \u003d 125.7%

This indicator, i.e. the fulfillment of the plan for net production, turned out to be overfulfilled by 25%. However, one of the elements of this indicator, i.e. profit, for some positions in the actual period could be overestimated, so this indicator may not quite adequately reflect the labor costs of employees.

1.2 Fulfillment of the production plan in terms of labor

The volume of production in labor terms is calculated as follows:

Q tpl \u003d H ik * Q ipl,

Q tf \u003d H ik * Q if, where

Q tpl, Q tf - planned and actual volumes of production in terms of labor, n-hour;

H ik - the complex rate of time for manufacturing a unit of a product of the i-th type, n-hour;

Qtf, Qif - planned and actual volumes of output of the i-th type of product in physical terms, pcs.

The complex time norm is calculated as the sum of the time norms for individual operations for the manufacture of a unit of production of the i-th type:

H k \u003d n j, where

n j - the norm of time for the j - th operation in the unit of the product, n - hour;

The level of implementation of the output plan in terms of labor is calculated as follows:

I qt \u003d (Q tf / Q tpl) * 100%, where

I qt - the level of implementation of the production plan in terms of labor,%.

Q c.m. I mp = 10.8 * 16500 = 178200 pcs / n - hour

Q c.m II mp = 6.5 * 7200 = 46800 pcs / n - hour

Q c.m tpl \u003d 7.2 * 5500 \u003d 39600 pcs / n - hour

Q k.l I tpl = 5.8 * 3000 = 17400 pcs / n - hour

Q k.zh II mp = 6.8 * 880 = 5984 pcs / n - hour

Q k.d tpl = 7.6 * 12600 = 95760 pcs / n - hour

Q km I tf \u003d 10.8 * 13200 \u003d 142560 pcs / n - hour

Q km II tf = 6.5 * 10800 = 70200 pcs / n - hour

Q k.m tf \u003d 7.2 * 1100 \u003d 7920 pcs / n - hour

Q k.zh I tf \u003d 5.8 * 5760 \u003d 33408 pcs / n - hour

Q k.zh II tf \u003d 6.8 * 5940 \u003d 40392 pcs / n - hour

Q k.d tf \u003d 7.6 * 18480 \u003d 140448 pcs / n - hour

I qt = (434928/ 383744)*100% = 113.3%

From the results obtained, it can be seen that the level of implementation of the production plan in labor terms exceeds 100%, the level is overfulfilled by 13%, which cannot be unambiguously characterized as a positive factor.

2. Analysis of the implementation of the plan in terms of the number of key workers

We calculate the planned number of key workers for each profession and summarize the results in a table:

H i pl \u003d (t i * Q i pl) / (K vn i * F pl),

where t i is the normative labor intensity of the i -th type of work in a unit of production of each type, n-hour.

The level of implementation of the plan in terms of the number of main workers is calculated by the formula:

I h \u003d (Ch f / Ch pl) * 100%,

where I h is the level of implementation of the plan in terms of the number of main workers,%;

Ch f, Ch pl - the planned and actual number of all the main workers, people.

Chshv-mot \u003d (8.1 * 16500 + 5.2 * 7200 + 5.8 * 5500 + 4.3 * 3000 + 5 * 880 +6 * 12600) / 1936 \u003d 152 people.

Chpl shv-hand = (0.6 * 16500 + 0.3 * 7200 + 0.2 * 5500 + 0.2 * 3000+ 0.5 * 880 + 0.3 * 12600) / 1936 = 9 people.

H dist. pl \u003d (1 * 16500 + 0.7 * 7200 + 0.9 * 5500 + 1 * 3000 + 0.8 * 880 + 1 * 12600) / 1936 \u003d 22 people.

Chpress-smooth pl \u003d (0.9 * 16500 + 0.2 * 7200 + 0.2 * 5500 + 0.2 * 3000 + 0.4 * 880 + 0.2 * 12600) / 1936 \u003d 10 people.

Chupak pl \u003d (0.2 * 16500 + 0.1 * 7200 + 0.1 * 5500 + 0.1 * 3000 + 0.1 * 880 + 0.1 * 12600) / 1936 \u003d 3 people.

I h \u003d (196 / 138) * 100% \u003d 1.42%

Table No. 4

Number of main workers of the sewing shop, pers.

3. Analysis of the compliance of the professional level of workers with the complexity of the work they perform

To do this, we calculate the average categories of workers and jobs separately for each profession.

Average rank of workers:

P icworking = (P j * H i j) / n i , where

R icworking - the average category of workers of the i - th profession

P j - j - th category;

N i j - the number of workers of the j - category of the i - profession, pers. ;

n i - total number of workers i - th

R i working s \u003d (26 * 3 + 30 * 4 + 40 * 5) / 96 \u003d 4

R i working s \u003d (6 * 4 + 4 * 4) / 10 \u003d 4

R i working s \u003d (4 * 4 + 11 * 5 + 5 * 6) / 20 \u003d 5

R i working s \u003d (4 * 2 + 5 * 3) / 9 \u003d 2

R i working s \u003d (3 * 2) / 3 \u003d 2

R i works with = (p J * t i J) / T i , where

R i works with - the average category of work of the i -th type;

p J - j - th digit;

t i J - labor intensity of the j -th category of work of the i -th type, n - hour

R sw-mot. works s = 4.7 * 8.1 + 4.6 * 5.2 + 4.7 * 5.8 + 4.8 * 4.3 + 4.9 * 5 + 4.8 * 6 / 34.4 = 4.1

R shv-hand. work s = 4.9 * 0.6 + 5.1 * 0.3 + 4.3 * 0.2 + 4.9 * 0.2 + 4.9 * 0.5 + 4.8 * 0.3 / 2.1 = 4.8

Rrask. works s = 5.8 * 1 + 5.4 * 0.7 + 5.6 * 0.9 + 5.2 * 1 + 5.7 * 0.8 + 5 * 1 / 5.4 = 5.4

R pres. work s = 3.2 * 0.9 + 3.2 * 0.2 + 3.4 * 0.2 + 3.4 * 0.2 + 3.3 * 0.4 + 3.2 * 0.2 / 2.1 = 3.2

Rupak. works s = 2* 0.2 + 2 * 0.1 + 2 * 0.1 + 2 * 0.1 + 2 * 0.1 + 2 * 0.1 / 0.7 = 2

We summarize the results in a table:

Average rank of workers

Table number 5

Based on the data obtained, it can be seen that, in general, the categories of work correspond to the categories of workers, however, the category of work of a working presser - ironer is higher than his category, which may lead to the release of defective products, and also due to insufficient qualifications, the worker will not cope with the established standards.

4. Analysis of the implementation of the plan for the wage fund of the main workers

4.1 Calculation of hourly wage rates for basic workers.

Calculate tariff rates according to the formula:

Т i = T 1 * k i , where

T i - tariff rate of the i - category, p / hour. ;

T 1 - tariff rate of the 1st category, r / hour. ;

k i - tariff coefficient i - rank;

Let's find the hourly tariff rate of the 1st category:

The average duration of a work shift is 7.8 hours. There are 22 business days in a month. We find the average monthly fund of working time of one worker:

PDF ms = 7.8 * 22 = 171.6 hours

From October 1, 2003 the minimum wage was 600 rubles. We find the tariff rate of the 1st category:

T1 = 600 / 171.6 = 3.5 r / hour.

Based on the tariff rate of the 1st category, we find the remaining tariff rates:

T2 \u003d 3.5 * 1.2 \u003d 4.2 r / hour

T3 \u003d 3.5 * 1.41 \u003d 4.9 r / hour

T4 \u003d 3.5 * 1.7 \u003d 5.95 r / hour

T5 \u003d 3.5 * 2.1 \u003d 7.35 r / hour

T6 \u003d 3.5 * 2.5 \u003d 8.75 r / hour.

We summarize the results in a table:

Table No. 6

Hourly rates for workers

Tariff coefficients
Hourly tariff rates, rub/hour

4.2 Calculation of average tariff rates.

Ts \u003d T m + (Tb - Tm) * (Rs - Rm), where

T m - the tariff rate of the smaller of the two adjacent categories, r / hour .;

Tb - the tariff rate of the larger of the two adjacent categories, r / hour;

Rs - average category;

Rm is the smaller of two adjacent digits.

Tc 4.1 \u003d 5.95 + (7.35 - 5.95) * (4.1 - 4) \u003d 6.09 r / hour.

Tc 4.8 \u003d 5.95 + (7.35 - 5.95) * (4.8 - 4) \u003d 7.07 r / hour.

Ts 5.4 \u003d 7.35 + (8.75 - 7.35) * (5.4 - 5) \u003d 7.91 r / hour.

Tc 3.2 \u003d 4.9 + (5.95 - 4.9) * (3.2 - 3) \u003d 5.11 r / hour.

Tc 2 \u003d 3.5 + (4.9 - 3.5) * (2 - 1) \u003d 4.9 r / hour.

4.3 Calculation of piece rates based on average tariff rates.

Рi j = Т сij * H ij , where

Рi j - piece rate for the performance of the j -th type of work in the unit of the product of the i -th type, р.;

Т сij - the average tariff rate corresponding to the average category of work of workers of the j -th profession, rubles / hour;

H ij - the norm of time or the complexity of performing the j -th type of work in the unit of the product of the i -th type, n - hour.

R sw-mot \u003d 8.1 * 6.09 \u003d 49.32 rubles.

R sw-mot \u003d 5.2 * 6.09 \u003d 31.66 rubles.

R sw-mot \u003d 5.8 * 6.09 \u003d 35.32 rubles.

R sw-mot \u003d 4.3 * 6.09 \u003d 26.18 rubles.

R sw-mot \u003d 5 * 6.09 \u003d 30.45 rubles.

R sw-mot \u003d 6 * 6.09 \u003d 36.54 rubles.

R shv-ruch \u003d 0.6 * 7.07 \u003d 4.24 p.

R shv-ruch \u003d 0.2 * 7.07 \u003d 1.41 p.

R shv-ruch \u003d 0.5 * 7.07 \u003d 3.53 p.

R shv-ruch \u003d 0.3 * 7.07 \u003d 2.12 p.

R dist. \u003d 1 * 7.91 \u003d 7.91 rubles.

R dist. \u003d 0.7 * 7.91 \u003d 5.53 rubles.

R dist. \u003d 0.9 * 7.91 \u003d 7.11 rubles.

R dist. \u003d 1 * 7.91 \u003d 7.91 rubles.

R dist. \u003d 0.8 * 7.91 \u003d 6.32 rubles.

R dist. \u003d 1 * 7.91 \u003d 7.91 rubles.

R pres. \u003d 0.9 * 5.11 \u003d 4.59 p.

R pres. \u003d 0.2 * 5.11 \u003d 1.02 p.

R pres. \u003d 0.2 * 5.11 \u003d 1.02 p.

R pres. \u003d 0.2 * 5.11 \u003d 1.02 p.

R pres. \u003d 0.4 * 5.11 \u003d 2.04 p.

R pres. \u003d 0.2 * 5.11 \u003d 1.02 p.

R pack = 0.2 * 4.9 = 0.98 r.

R pack = 0.1 * 4.9 = 0.49 r.

R pack = 0.1 * 4.9 = 0.49 r.

R pack = 0.1 * 4.9 = 0.49 r.

R pack = 0.1 * 4.9 = 0.49 r.

R pack = 0.1 * 4.9 = 0.49 r.

We summarize the results in a table.

Table number 7

Key indicators for calculating the payroll of key workers

Name of products and types of work	Average category of work	Average tariff rate (r/h)	The complexity of the operation (n-hour)	Piece rate per unit of production (r.)
seamstress
Men's jacket I
Men's jacket II
Men's suit
Women's jacket I
Women's jacket II
Childrens' jacket
seamstress
Men's jacket I
Men's jacket II
Men's suit
Women's jacket I
Women's jacket II
Childrens' jacket
cutter
Men's jacket I
Men's jacket II
Men's suit
Women's jacket I
Women's jacket II
Childrens' jacket
Presser-ironer
Men's jacket I
Men's jacket II
Men's suit
Women's jacket I
Women's jacket II
Childrens' jacket
Packer
Men's jacket I
Men's jacket II
Men's suit
Women's jacket I
Women's jacket II
Childrens' jacket

4.4 Calculation of complex piece rates

Р i k = Р i j , where

P i j - piece rate for the performance of the j -th type of work in the unit of the product of the i -th type, p.

R k.m I k \u003d 49.32 + 4.24 + 7.91 + 4.59 + 0.98 \u003d 67.04 p.

R k.m II k \u003d 31.66 + 2.12 + 5.53 + 1.02 + 0.49 \u003d 40.82 p.

R k.m.k \u003d 35.32 + 1.41 + 7.11 + 1.02 + 0.49 \u003d 45.35 rubles.

R k.zh I k \u003d 26.18 + 1.41 + 7.91 + 1.02 + 0.49 \u003d 37.01 p.

R k.zh II k \u003d 30.45 + 3.53 + 6.32 + 2.04 + 0.49 \u003d 42.83 p.

R k.d.k \u003d 36.54 + 2.12 + 7.91 + 1.02 + 0.49 \u003d 48.08 rubles.

4.5 Calculation of the planned and actual basic wage fund

FZP pl \u003d Rsd ik * Q ipl,

FZP f \u003d Rsd ik * Q if, where

FZP pl, FZP f - planned and actual fund of basic wages, t.r.;

Rsd ik - complex piece-rate unit of production of the i -th type, p.

FZP pl \u003d 67.04 * 16500 + 40.82 * 7200 + 45.35 * 5500 + 37.01 * 3000 + 42.83 * 880 + 48.08 * 12600 = 2400417.4 rubles.

FZP f = 67.04 * 13200 + 40.82 * 10800 + 45.35 * 1100 + 37.01 * 5760 + 42.83 * 5940 + 48.08 * 18480 = 2731775.2 rubles.

4.6 Calculation of bonus payments to key workers

P pl \u003d FZP pl * P r,

P f \u003d FZP f * P r, where

P pl, P f - planned and actual amount of bonus payments, tr;

P r - the amount of bonuses to workers for the implementation of the plan for labor productivity in cost and labor terms.

The bonus position provides for bonuses to shop workers in the amount of 45% for fulfilling the shop plan for labor productivity in labor and value terms (NSO, net output).

P pl \u003d 2400417.4 * 45% \u003d 1080187.8 p.

P f = 2731775.2 * 45% = 1229298.8 p.

4.7 Calculation of the general wage fund of the main workers, taking into account bonus payments.

FZP opl \u003d FZP pl + P pl,

FZP of \u003d FZP f + P f, where

FZP opl, FZP off - planned and actual general wage fund of the main workers.tr.;

Payroll payroll = 2400417.4 + 1080187.8 = 3480605.2 rubles

FZP of \u003d 2731775.2 + 1229298.8 \u003d 3961074 rubles.

The level of implementation of the plan for the wage bill of the main workers is calculated as follows:

I fzp \u003d (FZP of / FZP opl) * 100%, where

I wage - the level of implementation of the plan for the wage fund of the main workers,%

I fzp \u003d (3961074 / 3480605.2) * 100% \u003d 113.8%

Based on the data obtained, the workshop plan for labor productivity in labor and cost terms was fulfilled. The overfulfillment had a positive effect on the wages of workers, the bonus provision in the amount of 45% was fulfilled. The level of fulfillment of the plan for the wage fund of the main workers turned out to be overfulfilled by 13%. This percentage can be used as a bonus fund to encourage employees. You can also use these funds to develop production or improve the skills of staff.

Hosted on Allbest.ru

Similar Documents

Determination of the implementation of the plan of marketable products in monetary terms. Analysis of the use of payroll funds. Establishment of factors influencing the change in cost. Comparison of wage growth rates and labor productivity indicators.

test, added 05/03/2016


Analysis of the dynamics of the number of personnel. Determination of the coefficients for the implementation of the plan in terms of the volume of services provided and the index of labor productivity, wages. Analysis of the use of working time (method chain substitutions), the reasons for its loss.

term paper, added 11/18/2014


Analysis of changes in the number and structure of personnel, professional and qualification composition of workers. Calculation of the listed staff of workers, the annual wage fund of the site by elements, the average annual and average monthly wages of workers.

test, added 11/20/2010


Tasks and sources of analysis of labor productivity and wages. Labor plan indicators. Analysis of the implementation of the plan for the release of gross, sold products, by assortment, by nomenclature, by product quality. Calculation of the labor intensity of products.

term paper, added 03/22/2011


Determine the fourth quarter productivity gains needed to meet the annual plan. Determination of the redistribution of workers by profession, necessary to maintain their total number. Calculation of changes in the number of personnel.

test, added 12/02/2014


Analysis of the implementation of the plan for the range of products. Evaluation of the impact of efficiency of use on the change in production volume. Analysis of the ratio of changes in average wages and labor productivity. Cost analysis by costing items.

term paper, added 03/03/2015


Analysis of the dynamics of the implementation of the plan for production and sales of products, the range and structure of products, the use of the personnel of the enterprise and the wage fund. Evaluation of the ratio of growth rates of labor productivity and average wages.

thesis, added 06/09/2013


Theoretical foundations, forms and systems of payment and labor productivity. Technical and economic characteristics of the enterprise LLP "Orken", analysis of the level and dynamics of labor productivity, as well as the wages of its workers, managers and employees.

thesis, added 11/24/2010


Product analysis. Fulfillment of the plan in terms of production volume in physical and value terms. Analysis labor indicators. Analysis of labor productivity. Product cost analysis. Analysis financial results enterprise activities.

term paper, added 03/07/2009


Planning the scope of work at the enterprise in physical terms. Plan for profit, for labor, for technical development. Calculation of labor costs and wages of workers. Balance of calendar time. Justification of the planned growth rate of labor productivity.

Labor productivity refers to indicators of the efficiency of the use of labor resources. The same result in the production process can be obtained with different labor efficiency per unit of time.

Labor productivity is understood as its effectiveness or the ability of a person to produce a certain volume of products per unit of working time, at the workplace, in the workshop, at the enterprise. Labor productivity is determined by the amount of products that a worker produces per unit of time (output) or the amount of time spent on manufacturing a unit of output.

When analyzing labor productivity, a system of generalizing, partial and auxiliary indicators is used.

Generalizing indicators include the average annual, average daily, average hourly output per worker, as well as average annual output per worker, both in value and in kind.

Private indicators are the time spent on the production of a unit of a product of a certain type (which is called the labor intensity of products), or the output of products in physical terms in one man-day or one 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 analysis of labor productivity indicators is carried out in two directions:

1) Evaluation of changes in labor productivity as an indicator of production efficiency in general;

2) Studying the impact of changes in labor productivity on the volume of production and sales.

Calculations on the release of the number of workers in connection with the improvement of the organization of production, is carried out depending on the effectiveness of measures that reduce labor costs for certain categories of workers.

For factor analysis, various algorithms are built:

Carrying out a factor analysis of labor productivity on the example of OJSC "Plant of drilling equipment".

Conduct a factor analysis of labor productivity as a factor in the efficiency of the use of labor resources according to table 4.

Table 4 - Calculation of the influence of factors on labor productivity

Based on the data in Table 4, it can be seen that labor productivity in the reporting year increased compared to the base year, from 404.2 thousand rubles to 542.5 thousand rubles, or by 138.3 thousand rubles.

Labor productivity for the base year is determined by:

Labor productivity for the reporting period is calculated:

The factors that positively changed labor productivity are the following: the share of hours worked, the number of working days, output. Of these factors, the number of working days has the greatest influence. A negative impact on labor productivity has an increase in the regime fund of working time by 12,004 man-days, as a result of which labor productivity has decreased by 89.5 thousand rubles.

Influence of factors:

I) 314.7 - 404.2 = - 89.5

II) 324.8 - 314.7 = + 1 0.1

III) 454 - 324.8 = + 129.2

IV) 542.5 - 454 = + 88.5

The total deviation is determined: 542.5 - 404.2 = 138.3. Thus, the total deviation amounted to 138.3 thousand rubles.

The unused reserve for labor productivity growth amounted to -89.5 thousand rubles - this indicates that the enterprise needs to fully take into account the size of the regime fund of working time.

It is necessary to take into account the organization of work in order to increase the efficiency of the use of working time and reduce downtime, as well as improve working conditions.

Information base can be expanded with reports and references.

In the reporting period, the company increased the number of working days, this is due to the presence of orders, resulting in the need to work in two shifts.

Plan:

Introduction

1. Theoretical foundations for studying labor productivity on

enterprise in a market economy.

Economic essence and value of production

The body of labor in modern conditions.

Factors of labor productivity growth.

Reserves for labor productivity growth.

Evaluation of labor productivity of JSC "Orlovsky wine-making plant" in a market economy.

1. General characteristics of the enterprise JSC "Orlovsky Winery"

   Analysis of labor productivity of JSC "Orlovsky wine-making plant".

Ways to increase labor productivity of OAO Orlovsky

winery"

Conclusion.

List of used literature

Introduction

Theoretical foundations of labor productivity on

enterprises in a market economy.

The solution of various problems of accelerating the country's socio-economic development has brought to the fore the provision of stable rates of growth in labor productivity. This necessitated an in-depth study of the process of formation of costs and results of labor, the development of a set of most important practical recommendations for increasing labor productivity, and consideration of all factors of its growth.

At the present stage of development of production, the role of labor organization is objectively increasing, which is explained by a higher level of socialization of labor and production, qualitative changes in labor force and means of production during the scientific and technological revolution. Scientific and technological progress causes the need for more progressive ways of combining material and personal factors of production, corresponding to an intensive type of development.

The social organization of labor is a set of production relations concerning the nature and method of connecting workers with the means of production. It is she who determines the specific socio-economic form of the operation of the general law of increasing labor productivity as the law of its steady growth. The level of productivity achieved in society is the result of the action of both objectively established and conscious mechanisms for using this law. Labor productivity and the law of its growth are interconnected with broader categories - saving time and labor efficiency. The clarification of this is especially important when considering the question of whether the productivity of which - living or aggregate labor - should be measured.

The criterion of socio-economic efficiency is the completeness of satisfaction of personal, collective and social needs of people with the most rational use of the material, labor and financial resources of society. The efficiency of production expresses the relationship associated with the use of various factors of production, saving the total time fund of society, with the correspondence of the costs incurred to the level of achievement of the production goal.

The need for a certain efficiency criterion is due to the fact that the development of production is multivariate. In each certain period, there are several options for solving the same economic problems. Under these conditions, it is advisable to be guided by some specific principle for choosing the best option. The criterion is also needed for the correct assessment of the results of production, and, consequently, its effectiveness. Within the framework of socio-economic efficiency, economic efficiency is of independent importance. In the most general view it represents the ratio of the final result of production P k , to the costs of all its factors З f:

E ek \u003d R to / Z f.

Due to its complexity and versatility, economic efficiency can be assessed using a system of indicators. Among them are labor productivity (the ratio of manufactured products to fixed production assets), material consumption (the ratio of the number of objects of labor used to the output). Thus, the system of indicators reflects the use of both material and personal factors of production, but in the end, all the savings come down to saving time.

In the economic literature, the subject of scientific discussion is the question of the relationship between the law of saving time and the law of increasing labor productivity. Some economists believe that increasing labor productivity is not an independent economic law of development, but is an integral element of the law of saving time. Others argue that the law of increasing labor productivity and the law of saving time are two organically interconnected and interacting, but different laws, each of which has its own scope and functional purpose. This point of view seems to be the most correct and scientifically substantiated.

First, the law of increasing labor productivity applies only to the costs of living labor that creates a product; it reflects the use of labor time and functions in the sphere of material production. The law of saving time applies to the entire life of society and each individual.

Secondly, it is impossible to identify the functional purpose of the past and living labor, since only the costs of living labor serve as a source of a newly created product, a new value. Because of this, the law of increasing labor productivity should be singled out. As you know, K. Marx, along with the law of saving time, specifically considers the law of increasing (or increasing) productivity of labor and gives the most general formula that determines the growth of labor productivity: “By increasing labor productivity, we mean here any general change in the labor process that reduces working time socially necessary for the production of a given commodity, so that a smaller amount of labor acquires the capacity to produce a larger amount of use-value. Labor productivity is understood as the degree of fruitfulness of a particular labor, which is measured by the number of consumed values ​​created per unit of time (production). You can measure labor productivity and the reciprocal: the amount of time spent on the production of a unit of output (labor intensity). The level of labor productivity expresses the effectiveness of the use of working time. However, due to the fact that labor productivity is a characteristic of a particular labor, the levels of labor productivity in different industries with this measurement turn out to be incomparable. In order to calculate the productivity of social labor or labor productivity in individual branches of material production, to compare the rates of its growth, a different method of calculation is used. The productivity of social labor is calculated as the ratio of the produced national income to the number of people employed in material production, and the sectoral productivity is calculated as the ratio of the gross output of the industry to the number of employed workers.

Economic essence and value of productivity

labor modern conditions of a market economy.

Labor productivity is one of the most important indicators of an enterprise's activity, characterizing the effectiveness and efficiency of people's production activities. More specifically, labor productivity, determined by the quantity of products produced per unit of working time, characterizes, first of all, the efficiency of the use of labor resources. Labor productivity can also be characterized by the opposite indicator - the cost of working time per unit of output - labor intensity.

The most widely used and universal indicator of labor productivity is output, which, depending on the meters used, can be calculated by three methods: natural, cost and normalized working time (labor).

Output represents the volume of output produced per unit of working time or per one average employee per month, year, quarter.

The simplest and most reliable is the natural method, when the volume of produced products is measured in physical terms.

Labor productivity is a complex economic category that characterizes the efficiency of workers in the sphere of material production.

The main indicators of labor productivity at the enterprise are characterized by the following indicators:

production (PT) is the output per unit of time:

labor intensity is the time required to produce a unit of output:

In practice, labor productivity is determined by the following

Labor productivity is determined by three methods:

1) Natural: N t - products - is determined by natural units. Advantage - simple and indicative. The disadvantage is that it is applicable only for the production of products of the same type. Natural meters (pieces, tons, meters) are used, as a rule, in the manufacture of homogeneous products, they are simple and intuitive, but their scope is limited, since they allow you to measure a lot of different consumer values ​​in the case of manufacturing a wide range of products by an enterprise.

Cost: products are determined in terms of money.

It lies in the fact that output is defined as the ratio of the volume of output in value terms to the cost of working time. The following indicators can be taken as the volume of manufactured products: gross output, marketable output, conditionally net and net output, gross income.

N h - net production.

Advantage - easy to calculate and applicable in all cases, takes into account all types of products and services, output at the enterprise. The disadvantage is that it does not allow determining (comparing) the change in labor productivity over a long period due to the influence of inflation.

3) The labor method for measuring labor productivity is based on an assessment of the volume of output in units of normalized time - standard hours. It has its drawbacks. Thus, the use of standard hours does not take into account the complexity and quality of work. The necessary conditions for the application of this method are the same intensity of the norms, the coverage of the rationing of workers who are paid by the hour. At the same time, in industrial practice, in analytical calculations when calculating the growth of labor productivity, the indicator of labor intensity is widely used, i.e. the cost of working time per unit of output in physical terms. Depending on the degree of coverage of labor costs, labor intensity can be full, technological and production. According to the total factory labor intensity of products, the labor costs of all industrial and production personnel are taken into account, while according to the technological labor intensity, the labor costs of only the main production workers are taken into account.

where Q i is the volume of the i-th type of work

t i is the complexity of the i-th type of work.

Dignity - it is used in all types of industries, with its help the production rate is calculated, but it is not indicative enough.

Depending on the unit used to measure the working time

productivity can be:

Hourly :

Where T is the number of man-hours worked

Where T is the number of man-days worked

To determine the growth of labor productivity, we calculate

number of released workers:

Accordingly, the labor intensity of products can also be determined for all other more detailed categories and professional groups of enterprise workers.

Labor input differs normative, planned and actual. Normative labor intensity is determined on the basis of technical norms of time, standards of service, number, etc.; planned - on the basis of standard labor intensity, taking into account measures aimed at increasing the efficiency of production and increasing labor productivity, provided for in the planning period. The actual labor intensity indicates the real costs per unit of output in a certain period of time and is a mirror reflection of the labor productivity indicator.

Labor productivity is its productivity, fruitfulness, the effectiveness of human production activities in special socio-economic forms characteristic of the production relations of each mode of production, with given labor costs, you can get more or less products, the efficiency of labor costs can be different. Measurement of labor productivity is a comparison of labor costs and the results obtained. This means that the definition of the level of labor productivity can be represented by the ratio of output to costs. This ratio of production to costs is only a basic scheme for calculating labor productivity, since “products” and “costs” can be represented through a system of relations of various indicators: marketable products at wholesale prices of an enterprise / average number of employees of industrial and production personnel; the standard cost of processing / the number of employees in the main production.

The task of a constant increase in labor productivity, and consequently, a reduction in costs per unit of output, requires the search and use of all types of reserves. In this case, reserves are understood as the possibility of increasing productivity both through the fullest use of growth factors and the elimination of various kinds in the enterprise.

The reserves for the growth of labor productivity are diverse and possible at all levels of management and in all links of production. All reserves can be classified as follows:

By source of productivity growth:

Better use means of production;

Improving the use of labor.

2. According to the level of detection and use:

factory;

shop;

brigade;

At work.

3. By functional significance:

Reserves of the main production;

Auxiliary production reserves;

Management reserves.

4. According to the terms of possible use:

current;

Promising.

The problem of identifying and implementing reserves for increasing labor productivity, along with technical and organizational factors, is closely related to the socio-economic and psycho-physiological conditions of the production activities of workers, which cover the creation of working and rest conditions, reducing staff turnover, and reducing non-production costs of working time. Level up labor discipline, development of initiative and creative potential of employees.

1.2. Factors of labor productivity growth.

Factors and conditions can be distinguished among the circumstances affecting the level of labor productivity. Factors are understood as the main driving reasons that cause one or another dynamics of labor productivity. Another functional purpose is the concept of "conditions". This is the environment in which the process of movement of labor productivity takes place. There is an organic connection between factors and conditions: a factor as a driving force always acts in some specific conditions. For example, automation of production is a powerful factor in the growth of labor productivity, and the structure of production is the condition under which automation of production occurs.

The quality of factors and conditions is unusually great and varied, so simply listing them without any systematization is a rather complicated and hardly justified matter. The most general classification of factors and conditions influencing labor productivity can be carried out on the basis of the elements of the socio-economic structure: the productive forces, production relations, and the superstructure. Based on this, the factors and conditions affecting the level of labor productivity in society can be grouped into four groups: natural and climatic; technical and organizational; socio-economic; socio-political.

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

Technical and organizational factors are associated with the development of the productive forces of society: the means of production and labor, as well as the improvement of their combination. The leading technical and economic factor in the growth of labor productivity is scientific and technological progress, which is an interconnected improvement of science and technology, which is a potential basis for increasing labor productivity. Scientific and technological progress leads to changes in the means and objects of labor used, in production technology, to the replacement of manual labor by machine labor. In the twentieth century the emergence of a number of new areas of technology interacts more and more closely with the revolutionary development of science, forming a single process of the scientific and technological revolution (STR). The merging of the development of technology and science into a single process marks the transformation of science into a direct productive force, which is expressed in an increase in the efficiency of the production process, depending on the use of the results of scientific research.

Speaking of the interdependence of scientific and technical progress and production results, it is necessary to note the internal inconsistency of this dependence. Scientific and technological progress is an effective means of increasing production, but the timely and rapid introduction of the achievements of scientific and technological progress into production is hindered by the contradiction between the current and future tasks of increasing output. The volume of output is limited by the capabilities of the applied equipment and technology. To change equipment and technology to a more progressive one means to create conditions for increasing output in the future. But technical re-equipment takes time, during which the output of a given production will have to be reduced or even stopped. This contradiction can be resolved on the basis of improving the economic mechanism, as well as by creating reserve capacities in each production.

As already mentioned, in order to accelerate the growth rate of labor productivity, it is necessary to use the advantages of a market economy to the fullest extent, in which the operation of the law of increasing labor productivity is of unconditional importance.

Labor productivity growth factors should be understood as the totality of driving forces and causes that determine the level and dynamics of labor productivity. The factors of labor productivity growth are very diverse and together they form a certain system, the elements of which are in constant motion and interaction.

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

material and technical, determined by the level of development and use of the means of production, primarily technology;

socio-economic, characterizing the degree of use of labor force.

The effectiveness of these factors is determined by the natural and social conditions in which they are extended and used. Natural conditions are natural resources, climate, soil, etc., the influence of which is very significant in the extractive industries. The social conditions for the growth of labor productivity in a market economy are generated by a new system of production relations, which are based on private ownership of the means of production. Such conditions are new progressive forms of labor organization, new economic methods of economic management and production management, an increase in the material well-being of the people and the general educational, cultural and technical level of workers.

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

With the transformation of science into a direct productive force, scientific and technological progress affects all elements of production - the means of production, labor, its organization and management. Scientific and technological progress brings to life a fundamentally new technique, technology, new tools and objects of labor, new types of energy, semiconductor technology, electronic computers, production automation.

At the same time, scientific and technological progress creates prerequisites for improving working conditions, eliminating essential differences between mental and physical labor, and raising the cultural and technical level of workers. Technological progress is accompanied by the expansion of the sphere of scientific organization of labor production and management with the use of organizational and computer technology.

The organic combination of the achievements of the scientific and technological revolution with the advantages of market relations presupposes the strengthening of the connection between science and production, the further concentration and specialization of production, the creation of production associations and economic complexes, the improvement of sectoral and regional structures, etc. All these processes contribute to a continuous increase in labor productivity.

Technological progress is carried out in the following areas:

a) introduction of complex mechanization and automation of production;

b) improvement of technology;

c) chemicalization of production;

d) the growth of the electric power of labor.

The interests of further raising labor productivity and the efficiency of social production in our country require a consistent increase in the level of comprehensive mechanization and automation in all areas of production, depending on the specific technological characteristics of enterprises.

Until recently, enterprises focused on the mechanization of the main production processes. As a result, a disproportion was formed in the mechanization of labor in various production areas. Therefore, the comprehensive mechanization of all production is one of the most important tasks of the technical policy of the enterprise management. The implementation of complex mechanization of production creates the necessary conditions for the transition to complex automation, which is the highest level of labor mechanization.

The most important factor in the growth of labor productivity is the improvement of production technology. It includes techniques for manufacturing products, production methods, methods of application. technical means, devices and units. The technology covers the entire process of material production - from the exploration and extraction of natural raw materials to the processing of materials and the production of finished products.

The main directions for improving production technology in modern conditions are: reducing the duration of the production cycle, reducing the labor intensity of manufacturing products, object-closed construction of the structure of production processes, reducing the amount of service for interoperational movements of processed objects, etc. The solution of these problems is achieved in various ways, for example, machining objects of labor is supplemented, and, if necessary, replaced by chemical methods, electrochemistry and other types of technological use of electricity. Ultra-high and ultra-low pressures and temperatures, ultrasound, high-frequency currents, infrared and other radiations, heavy-duty materials, etc. are increasingly used in production technology. Improvement in manufacturing technology in all industries ensures a significant intensification and acceleration of production processes, their continuity and high quality products.

Production technology is subject to particularly rapid obsolescence in the era of the scientific and technological revolution. Therefore, modern production is faced with the task of ensuring the widespread introduction of progressive, especially continuous, technological processes based on the use of chemical technology, electrical equipment, etc.

Despite the environmental side of this issue, one of the effective areas of technological progress is the chemicalization of production. Chemicalization by the advancing development of the chemical and petrochemical industry, the increasing level of use of progressive chemical materials and chemical processes. The widespread use of synthetic polymeric materials, mainly synthetic resins and plastics, makes it possible to improve the technical level and production efficiency.

Synthetic polymers are full-fledged substitutes for non-ferrous and ferrous metals, wood and other traditional materials, and also act as new structural and technical materials, without which it is impossible to solve a number of important technical problems. The use of these materials has a great effect when replacing non-ferrous metals and high-quality steels in the electrical industry, in mechanical engineering, and in construction. The use of plastics in mechanical engineering can improve performance properties, lighten the weight of structures and significantly improve the appearance of machines.

No less important is the fact that plastic products can be manufactured with a very high material utilization rate and low labor intensity of manufacturing.

The electrification of production is the basis for the implementation of all other areas of technical progress.

The modern scientific and technological revolution makes it possible to use the richest new sources of primary energy resources, which make it possible to meet the rapidly growing demand for electricity and accelerate the completion of continuous electrification of the entire economy. At the same time, the latest electrical equipment is being created, previously unknown branches of production (electronics, radio electronics, etc.) are emerging and rapidly developing, the scope and directions of the technological application of electricity are expanding, the main traditional elements of machine technology and the labor process that have developed in the previous stages are radically transformed. development of machine tools.

There is such a close relationship between the power-to-weight ratio and labor productivity that the first can be used as a technical and economic measure of the second, making a certain adjustment only in connection with the use of electricity for non-productive needs. In the fuel and energy base, the use of the most economical and advanced energy carriers is expanding. Work continues on the consolidation of unit capacities of equipment, units and machines, which makes it possible to reduce the share of capital investment, reduce energy costs per unit of output, reduce production costs, and significantly increase labor productivity. In the field of organization of production, which must meet the requirements of modern scientific and technological progress, issues of concentration and specialization are of paramount importance.

Creation of large-scale specialized production, increased specialization of enterprises, workshops and sites create favorable conditions for the use of high-performance equipment, the latest tools and devices, and the introduction of progressive technological processes.

The problem of increased specialization applies equally to the repair industry.

A significant impact on the growth of social productivity of labor has an increase in the quality of products, which makes it possible to satisfy social needs with less labor and money: better quality products replace more products of lower quality. Improvement in quality in many industries is reflected in the increase in the service life of products. An increase in the durability of certain means of labor is equivalent to an additional increase in the output of these products. However, improving the quality of these types of products will be effective only if their physical and moral depreciation approximately coincide.

Improving the quality of products of one industry contributes to the growth of labor productivity of another, consuming this product. Therefore, the economic effect of improving product quality is exceptionally large.

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

raising the cultural and technical level of workers,

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

professional development of personnel,

increase in the standard of living of the population,

creative attitude to work, etc.

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

People with higher general education master professions faster and become qualified specialists; they quickly realize the social significance of their work, they, as a rule, have a higher level of organization and labor discipline, more creative initiative and ingenuity in their work. Undoubtedly, all this affects labor productivity and product quality.

An important factor in increasing the efficiency of production is the spiritual growth of people, the social activity of both individual participants in social production and entire collectives based on the development of democracy.

Factors of growth in labor productivity in terms of their scope are divided into intra-production and sectoral.

Intra-production factors include those operating at enterprises in all sectors of the national economy. All their diversity comes down to the following enlarged groups: raising the technical level of production, improving management, organizing production and labor, changing the volume and structure of production.

In addition to the factors operating at enterprises, the level and growth rate of labor productivity is influenced by industry factors: specialization, concentration and combination, development of new industries, changes in the location of the industry across the country, changes in growth rates and the share of sub-sectors and industries.

Economic factors have a great influence on the growth of labor productivity.

Socio-economic conditions represent the entire system of production relations of society, mediating the technical and organizational interaction of the means of production and labor.

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

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

1.3. Reserves for labor productivity growth.

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

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

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

reserves for better use of the means of production;

reserves for improving the use of labor power.

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

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

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

According to the place of discovery and use, the reserves are divided into sectoral, intersectoral, intra-production.

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

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

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

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

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

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

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

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

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

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

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

Example. 1. The working day in the base period was 7.63 hours, and in the reporting period - 7.64 hours. The improvement in the use of working time will be 7.64: 7.63 = 1.0013, i.e. 0.13%.

2. The working year in the base period was 254.1 days, and in the reporting period - 254.3 days. The improvement in the use of working time will be 254.3:254.1=1.000787, i.e. 0.079%.

3. The overall improvement in the use of working time will be 1.0013X1.000787=1.002088, i.e. 0.21%.

Intra-production reserves for the group of labor-saving factors are evaluated in terms of reducing the labor intensity of production.

Example. The volume of production according to the old norms

750 thousand standard hours, and according to the new standards 700 thousand standard hours, how much will labor productivity increase by reducing labor intensity by 50 thousand standard hours?

750:700*100-100=7,14%.

However, the increase in the labor fund by 0.21% should be assessed in conjunction with labor saving indicators. To do this, the labor productivity index for labor-saving factors should be multiplied by the corresponding index for labor-generating factors.

Example. The increase in labor productivity due to labor-saving factors amounted to 7.14%. Increase in labor fund 0.21%. Under these conditions, the overall increase in labor productivity will be

1.0714-1.0021=1.0737 i.e. 7.37%.

A change in the functional structure of personnel can also affect the efficiency of the use of human labor.

Such an influence can be taken into account through the index of changes in the structure of personnel, but not in relation to the plan or to the basis, but in relation to the most rational structure taken as a standard.

Therefore, the frame structure index will be equal to one only on condition that the actual frame structure and the one adopted as a reference match.

OAO labor productivity assessment

"Orlovsky winery".

Let's analyze the composition and structure of fixed assets of OAO "Orlovsky Winery" for the period from 2005 to 2007. We will reflect the results in Table 1.

Table 1. Composition and structure of the main production assets JSC "Orlovsky wine-making plant" in the period from 2005 to 2007

		weight, %		weight, %		weight, %
Structures and transmission devices
cars and equipment
Vehicles
Production and household inventory
Other types of fixed assets
The cost of the OPF at the end of the year, thousand rubles

Based on the data obtained in Table 1, the following conclusions can be drawn. In general, the cost of fixed production assets of OAO "Orlovsky wine-making plant" at the end of the year increased slightly, by 1.6%. So if in 2005 it amounted to 27,557 thousand rubles, then in 2007 it amounted to 27,997 thousand rubles. At the same time, the percentage of buildings and structures in the total volume of the material and technical base remained constant over 3 years and amounted to 5510 thousand rubles in monetary terms. and 1132 thousand rubles. The share of machinery and equipment increased by 901 thousand rubles. and amounted to 20391 thousand rubles in 2007, as well as production and household equipment for 6 thousand rubles. (122 thousand rubles) and other types of fixed assets - by 44 thousand rubles (45 thousand rubles). There was a decrease in the share of vehicles, due to their wear and tear, by 112 thousand rubles. (797 thousand rubles).

In general, over the past three years, the largest share in the structure of fixed production assets of OAO "Orlovsky Winery" is occupied by machinery and equipment and buildings (72% and 20%, respectively).

Figure 1 shows the structure of fixed production assets of the enterprise in 2007.

Rice. 1 - The structure of the main production assets of JSC "Orlovsky wine-making plant" for 2007.

Table 2. - Indicators of the state and movement of fixed assets of JSC "Orlovsky wine-making plant" for 2005 - 2007

Indicator				Deviation (+,-)
				2006 from 2205	2007 from 2006	2007 from 2005
1. The average annual initial cost of the OPF, thousand rubles.
2. Including the active part of the OPF, thousand rubles.
3. Passive part OPF, thousand rubles
4. The average annual cost of the OPF, thousand rubles.
5. Intangible assets, thousand rubles
6. The share of the active part of fixed assets,%
7. The coefficient of physical depreciation of fixed assets,%
8. Equity ratio of fixed assets, %
9. The coefficient of renewal of fixed assets,%
10. Retirement rate of fixed assets, %
11. Growth rate of fixed assets, %

Let's consider the main indicators of the state and movement of fixed assets of JSC "Orlovsky wine-making plant" for 2005 - 2007 and reflect the results in table 2.

Based on the data obtained in Table 2, the following conclusion can be drawn. During the study period, there was an increase in the active part of fixed assets by 440 thousand rubles. (21355 thousand rubles in 2007) or by 0.4%. The size of the passive part of fixed production assets has not changed and in 2007 amounted to 6642 thousand rubles.

The average annual cost of the main production assets of JSC "Orlovsky wine-making plant" increased by 79 thousand rubles. or by 0.3% and amounted to 27431 thousand rubles in 2007.

The amount of intangible assets did not change and remained equal to 0.

The coefficient of physical depreciation of fixed assets increased and amounted to 44% in 2007. That could not but affect the size of the coefficient of validity. It decreased by 11.1% compared to 2005 and amounted to 56% in 2007. Which indicates an increase in the exploitation of fixed assets.

There was a sharp decline in the renewal rate in 2006. If in 2005 it was 14.9%, then in 2006 it was already 0.9%. In 2007, it was already 4.1%. In this regard, the growth rate in 2007 was 4.04%. What is a positive trend for the enterprise.

General characteristics of OAO Orlovsky

winery."

Enterprise "Orlovsky Winery" is an open joint stock company.

Location of the enterprise: Russia, Orel, st. Livenskaya, 68.

The company is a legal entity and operates on the basis of the charter. OJSC "Orlovsky wine-making plant" was founded in 1972 and is a well-established enterprise. Open Joint Stock Company "Orlovsky Winery" (hereinafter referred to as the Company) was established in accordance with the Decree of the President of the Russian Federation "On organizational measures for the transformation of state enterprises, voluntary associations of state enterprises into joint-stock companies" dated July 1, 1992 No. 721 as a result of the transformation of the state enterprise "Orlovsky Winery" into an open joint-stock company and is its successor.

The plant's working hours are from 8.00 to 17.00 i.e. is 8 hours.

The Company acts in accordance with the Federal Law "On Joint Stock Companies", other applicable legislation of the Russian Federation and this Charter.

The authorized capital of the Company is 21,080 thousand rubles. and consists of the nominal value of the shares acquired by the shareholders.

The authorized capital of the Company determines minimum size property of the Company that guarantees the interests of its creditors.

The Company is a commercial organization and pursues profit as the main goal of its activities.

The Company has civil rights and bears the obligations necessary for the implementation of any types of activities not prohibited by federal laws.

First of all, JSC "Orlovsky Winery" is guided by the Charter of the enterprise, labor legislation, i.e. Labor Code of the Russian Federation, the Constitutions of the Russian Federation, the Accounting Regulations, the Tax Code of the Russian Federation, the Laws on Social Insurance in the Russian Federation, the Laws on pension fund Russia, the Customs Code of the Russian Federation, etc.

The plant specializes in the organization of wholesale and retail trade, the production and sale of alcohol-containing products, commercial and intermediary activities, the implementation of trade and procurement activities, and the fuller satisfaction of the needs of Russian and foreign persons. JSC "Orlovsky wine-making plant" has its own trademark, registered in the State Register of Trademarks and Service Marks of the Russian Federation on April 28, 1999.

The main activities of the Company are:

Production and sale of alcohol-containing products (cognacs, brandy, wines);

Marketing and services for the sale of products, goods of own production;

The expansion of the customer base;

Wholesale;

Retail.

In its structure JSC "Orlovsky wine-making plant" has a store "Moldavian wines", with a total area of ​​30 m 2, located at the address: Orel, st. Living room, 2, and a kiosk located on the territory of the plant.

The supreme management body of the Company is the General Director. The management structure of OAO Oryol Winery is three-stage based on the gradation. By type of production - workshop. At the 1st stage there are: masters of the bottling workshop, masters of the sales workshop, masters of the wine materials workshop, masters of the cognac department. At the 2nd stage are: the head of the bottling shop, the head of the sales shop, the head of the wine materials shop, the head of the cognac department. At the 3rd level are: General Director, Executive Director, Financial Director, Deputy Director for Commercial Affairs, Chief Engineer, Chief Technologist, Chief Economist, Chief Accountant, Chief Power Engineer, Deputy Chief Accountant, Head of the Planning Department, Head of the Human Resources Department, Head of the Production Laboratory , head of the logistics department, head of the security service, technologist, lawyer-consultant, accountant, accountant-cashier.

The management structure of OAO "Orlovsky wine-making plant" according to the type of subordination is linear - functional.

According to the type of organization of production, this management structure is workshop. There are 4 workshops: a workshop for wine materials, a cognac department, a bottling workshop and a sales workshop.

In the shop of wine materials, wine material is stored and fed to the line for further bottling. In the cognac department, respectively, cognac is stored, which subsequently goes to the line. In these two workshops, wine and cognac are received and sampled, and here they are refined to be fully suitable for bottling. The bottling shop is engaged in bottling cognac and wine into glass containers. Further, the products enter the sales department, where they are finalized (formalized) and shipped for sale to the consumer.

The main advantage of such a control structure is its specificity and ease of use. Each division performs only its own duties.

But, on the other hand, the presence of three steps in this management structure can slow down the decision-making process.

Now let's analyze the state of labor resources of OAO "Orlovsky Winery". The measurement results are presented in Table 3.

Table 3. - The state of the labor resources of OJSC "Orlovsky Winery" as of 01.01.2008

Indicators	Number of persons	Specific gravity, %
Pers.
1. Education
Secondary special
Incomplete Higher
3. Age
25 - 35 years old
35 - 45 years old
45 - 60 years old
Over 60 years
4. Work experience
5 – 15 years
15 – 20 years old
Over 20 years

Based on the data obtained in Table 1, the following conclusions can be drawn. At the enterprise JSC "Orlovsky wine-making plant" most of the employees have a secondary - specialized education - 54.8% (63 people), higher education have 25 people (21.7%), and secondary education, respectively - 27 people (23.5 %). In general, one can note a fairly high level of education of the employees of the enterprise.

Most of the team is made up of women. This is 72 people or 62.6%. Men make up the smaller part - 43 people or 37.4% of the total.

If we talk about the age category, then the ratio will be the following 6% - workers under the age of 25; 17.4% - from 25 to 35 years; 51.3% - from 35 to 45 years (this is the largest category); 23.5% - from 45 to 60 years old and 1.8% - over 60 years old (this is the smallest category). In general, we can note the "rejuvenation" of the plant staff.

As for the work experience, the largest part in percentage terms is made up of workers with work experience from 5 to 15 years - 37 people or 32.2% and from 15 to 20 years or 33.1%.

Now let's analyze the main indicators of the financial and economic activity of the enterprise for the period under study.

Labor productivity analysis of OAO Orlovsky

winery."

Analysis of the effectiveness of the use of JSC "Orlovsky Winery" will be carried out according to such indicators as:

1. coefficient of validity of fixed assets,

2. return on assets - shows how much turnover per 1 ruble of used fixed assets of the enterprise,

3. capital intensity is the opposite of capital productivity,

4. capital-labor ratio - shows how many fixed assets per unit of labor resources,

5. profitability of fixed assets - shows how much profit per unit of fixed assets used.

Let us analyze the efficiency of the use of fixed assets of OAO Oryol Winery for the period from 2005 to 2007. The results of the study will be presented in the form of table 6.

Figure 2 shows the change in the average annual cost of fixed production assets and the turnover of JSC "Orlovsky Winery" for 2005 - 2007.

Rice. 2. - The size of the average annual cost of fixed assets of OJSC "Orlovsky Winery" for 2005 - 2007.

Table 4. - Dynamics of the efficiency of the use of fixed assets of JSC "Orlovsky Winery" for 2005 - 2007

Indicator				Deviation (+, -)		Growth rate,%
Goods turnover, thousand rubles
Average number of employees
Capital-labor ratio, thousand rubles / person
return on assets
capital intensity
Balance profit per 1 rub. fixed assets
Integral indicator of the effectiveness of the use of BPF
General trade area shop

Based on the data obtained in Table 6, the following conclusion can be drawn. During the period under study from 2005 to 2007, the capital-labor ratio decreased by 30.3% in OAO Oryol Winery and amounted to 238.5 in 2007. This is justified by a significant increase in the number of employees (by 44%). The return on assets for the study period increased by 14.8% and amounted to 1.63. It's justified enough. rapidly growth in revenue from sales of products, compared with the growth of the average annual cost of fixed assets. This can also explain the decrease in capital intensity, which in 2007 amounted to 0.61.

Thus, the average annual cost of the main production assets of JSC "Orlovsky wine-making plant" increased over the period under study and amounted to 27,431 thousand rubles in 2007.

Over the course of three years, the largest share in the structure of fixed production assets of JSC "Orlovsky Winery" was occupied by such types of fixed assets as machinery and equipment and buildings (72% and 20%, respectively).

During the study period, there was an increase in the active part of fixed assets by 0.4%. The size of the passive part of fixed production assets has not changed.

In order to give a more complete description of the use of the assets of OAO Oryol Winery, we will evaluate the effectiveness of the use revolving funds enterprises.

Ways to increase labor productivity of OAO Orlovsky

winery."

Profitability indicators more fully than profit characterize the final results of management, because their value shows the ratio of the effect to the cash or resources used. They are used to assess the activities of the enterprise and as a tool for investment policy and pricing.

Profitability indicators can be combined into several groups:
1) indicators characterizing the profitability (payback) of production costs and investment projects;

2) indicators characterizing the profitability of sales;
3) indicators characterizing the profitability of capital and its parts.

All these indicators can be calculated on the basis of book profit, profit from sales of products and net profit.

The profitability of production activities (recoupment of costs) (R 3) is calculated by the ratio of balance sheet (Pb) or net profit (Ph) to the amount of costs for sold or manufactured products (Z):

It shows how much the company has profit from each ruble spent on the production and sale of products. It can be calculated as a whole for the enterprise, its individual divisions and types of products.

Return on sales (R n) is calculated by dividing the profit from the sale of products, works and services or net profit by the amount of revenue received (RP). It characterizes the effectiveness of entrepreneurial activity: how much profit the company has from the ruble of sales. This indicator is widely used in a market economy. It is calculated as a whole for the enterprise and for individual types of products.

The profitability (profitability) of capital (R k) is calculated by the ratio of the balance sheet (net) profit to the average annual value of the entire invested capital () or its individual components: own (share), borrowed, fixed, working, production capital, etc.

. (3)

In the process of analysis, one should study the dynamics of the listed profitability indicators, the implementation of the plan in terms of their level, and conduct inter-farm comparisons with competing enterprises.

The average annual amount of fixed and working capital () depends on the volume of sales and the rate of turnover of capital (turnover ratio K about), which is determined by the ratio of the amount of turnover to the average annual amount of fixed and working capital.

The faster the capital turns around in the enterprise, the less it is required to ensure the planned sales volume.

Conversely, a slowdown in capital turnover requires additional attraction of funds to ensure the same volume of production and sales. Thus, the volume of sales in itself does not affect the level of profitability, because. with its change, the amount of profit and the amount of fixed and working capital increase or decrease proportionally, provided that other factors remain unchanged.

Now let's analyze the profitability of the assets of OAO Oryol Winery. To do this, we first study the profitability of fixed assets, reflect the results in table 9.

Based on the data obtained in Table 4, the following conclusion can be drawn. Due to the fact that in 2005 and 2006 the loss of the enterprise amounted to 1743 and 457 thousand rubles. accordingly, the use of fixed assets was not profitable. The profitability index of fixed assets of JSC "Orlovsky wine-making plant" for 3 years was respectively: -6.3%, -1.7% and 1.8%. It turns out that if in 2005 and 2006 the use of fixed assets was unprofitable, then in 2007 the situation changed in a positive direction. Which is significant.

Having considered and studied the level of profitability of fixed assets of JSC "Orlovsky wine-making plant", let's move on to considering the profitability of the working capital of the enterprise (table 5).

Let's study how effectively current assets of the enterprise are used, as well as fixed and current assets combined.

Table 5. - Profitability of fixed assets of OJSC "Orlovsky Winery".

Indicator				Deviation		Growth rate,%
Goods turnover, thousand rubles
Average annual cost of fixed assets, thousand rubles
Average annual residual value of fixed assets, thousand rubles
Balance sheet profit, thousand rubles
Average number of employees
Profitability of fixed assets, %

Table 6. - Profitability of working capital of JSC "Orlovsky wine-making plant" for 2005 - 2007

Indicator				2007 in % to 2005
Goods turnover, thousand rubles
Balance sheet profit, thousand rubles
Average annual value of current assets, thousand rubles
Return on sales, %
Working capital turnover ratio, %
Average annual cost of fixed and current assets, thousand rubles
Profit rate, %
Return on working capital, %

Based on the data obtained in Table 5, the following conclusion can be drawn. During 2005 - 2007, JSC "Orlovsky wine-making plant" experienced a significant increase in the level of profitability of working capital. If in 2005 and 2006 their use at the enterprise was not profitable, then in 2007 the level of profitability was 1.2%. This is primarily due to the increase in book profit.

In general, summing up, it can be noted that the use of fixed and working capital of the enterprise is cost-effective. What does the value of such an indicator as the rate of profit indicate. If in 2005 and 2006 it was negative, in 2007 it was 0.73%. And this is a good trend in the concept of the development of the enterprise as a whole.

Table 6 reflects how effectively the property of JSC "Orlovsky wine-making plant" is used for the period under study.

Table 6. - Efficiency of using the property of JSC "Orlovsky Winery" for 2005 - 2007

Indicator				Deviation		Growth rate,%
Goods turnover, thousand rubles
Balance sheet profit, thousand rubles
Average annual value of assets, thousand rubles
Average annual cost of OPF, thousand rubles
Average annual cost of working capital, thousand rubles
Accounts receivable, thousand rubles
Own funds, thousand rubles
Accounts payable, thousand rubles
Return on assets, %
Return on equity, %

Based on the data obtained in Table 5, we can conclude that, in general, the use of the assets of OAO "Orlovsky Winery" in 2007 was profitable. This is evidenced by such an indicator as the return on assets of the enterprise. If in 2005 it was -2.95%, in 2006 - -0.74%, then in 2007 it was 0.87%. That is connected, first of all, with an increase in the size of the profit of the enterprise. Return on equity in 2007 was 2.39%.

Summing up, I would like to note a positive trend in the use of the assets of OAO Oryol Winery. If in 2005-2006 it was not rational and unprofitable, then in 2007 the situation changed significantly.

Conclusion

The final result of the interaction of various groups of factors and the conditions for the movement of labor productivity is a reflection of the dialectical unity of material and personal factors of production, with the leading role played by the personal factor. All progressive changes affecting the material factors of production create only potential opportunities for the growth of labor productivity, and the implementation of these opportunities into a real material result is impossible without the conscious efforts of the worker aimed at achieving the highest result in labor.

The fact is that the worker, on the one hand, acts as one of the factors of production; on the other hand, it is included in the system of production relations of society. The relations of production, being refracted in the consciousness of the worker, create an objective direction of his actions, called economic interest, and thereby affect the level of labor productivity. Through the consciousness of the worker, the superstructure that exists in society also affects the efficiency of labor, forming one or another attitude towards work. As for the efficiency of the functioning of the total employee of the company, i.e. the level of social productivity of labor, then it is formed primarily on the basis of the operation of the economic mechanism of society and is also mediated by relations and superstructure.

It is known that the rate of growth of labor productivity is different for different methods of production. The dynamics of labor productivity of a given mode of production is determined not only by factors common to all socio-economic formations, but also by specific ones, among which we can name the system of economic interests, the socio-economic form of production factors, the position of workers in the process of reproduction, etc. Moreover, the influence of specific factors the movement of labor productivity does not always coincide in direction with the action of general factors, which significantly changes their action. In this sense, the socio-economic factors in the movement of labor productivity are of exceptional importance in shaping trends in its dynamics.

A relatively high level is achieved by labor productivity in developed countries with market economies. In these countries, the growth of labor productivity is proceeding at a pace that human society did not know until that time. In our country, on the basis of diverse forms of ownership, objective prerequisites are being created for the elimination of unproductive losses of social labor. In order to realize these prerequisites in practice, an economic mechanism is being created in the country that will make it possible to organically link the personal economic interest of the worker with an increase in the productivity of his labor. To this end, the privatization of many forms of ownership and production has already been carried out, and the alienation of the worker from the means of production has been overcome.

Based on the study, the following conclusions can be drawn.

During the analyzed period of 2005 - 2007, the proceeds from the sale of products in JSC "Orlovsky wine-making plant" increased by 15% in general and amounted to 44,834 thousand rubles in 2007. At the same time, the cost of production increased by 9%. This resulted in a significant increase in profits. If in 2005 the activity of JSC "Orlovsky wine-making plant" was unprofitable (- 1743 thousand rubles), then in 2007 the profit of the enterprise amounted to 506 thousand rubles. The average annual number of employees increased by 44% and amounted to 115 people.

Particular attention was paid to the study of the efficiency of the use of enterprise assets.

The average annual cost of the main production assets of JSC "Orlovsky wine-making plant" increased during the study period and amounted to 27,431 thousand rubles in 2007.

Over the course of three years, the largest share in the structure of fixed assets of OAO "Orlovsky Winery" was occupied by such types of fixed assets as machinery and equipment and buildings (72% and 20%, respectively).

During the study period, there was an increase in the active part of fixed assets by 0.4% (21355 thousand rubles in 2007). The size of the passive part of fixed production assets has not changed.

The coefficient of physical depreciation of fixed assets increased and amounted to 44% in 2007, which indicates their more intensive use.

During the period under study from 2005 to 2007, the capital-labor ratio decreased by 30.3% in OAO Oryol Winery and amounted to 238.5 in 2007. The return on assets for the study period increased by 14.8% and amounted to 1.63. This is justified by rather high growth rates of proceeds from the sale of products, compared with the growth of the average annual cost of fixed assets.

As for current assets, in general, over 3 years, the cost of working capital at OAO Oryol Winery has decreased by 10%, which is significant. The largest percentage in the structure of working capital in 2007 was occupied by: commodity stocks (64.6%) and receivables (29.8%). The smallest - other current assets and cash.

The turnover ratio increased by 8.9% and amounted to 107.5% in 2007. At the same time, the duration of 1 turnover first increased by 121% and amounted to 4.47 days in 2006, and then decreased by 31.8% (3.39 days). What does it say about the release of working capital.

At the same time, material efficiency increased by 11.9% and amounted to 2.44 rubles in 2007. This is due to the increase in the share of materials in the structure of the working capital of the enterprise.

As for the profitability of fixed assets, for the study period it amounted to -6.3%, -1.7% and 1.8%, respectively. It turns out that if in 2005 and 2006 the use of fixed assets was unprofitable, then in 2007 the situation changed in a positive direction. Which is significant.

There was also a significant increase in the level of profitability of working capital. If in 2005 and 2006 their use at the enterprise was not profitable, then in 2007 the level of profitability was 1.2%. This is primarily due to the increase in book profit.

In general, it can be noted that the use of fixed and working capital of the enterprise is cost-effective. What does the value of such an indicator as the rate of profit indicate. If in 2005 and 2006 it was negative, in 2007 it was 0.73%. And this is a good trend in the concept of the development of the enterprise as a whole.

Return on assets of the enterprise in 2007 amounted to 0.87%. Return on equity in 2007 was 2.39%.

Summing up, I would like to note a positive trend in the use of the assets of OAO Oryol Winery. If in 2005-2006 it was not rational and unprofitable, then in 2007 the situation changed significantly.

In this work, an analysis was made of the efficiency of using the assets of OAO Oryol Winery. As a result, the following conclusions can be drawn:

The company is in a profitable position;

During the study period, there is a significant increase in the total amount of the enterprise's turnover;

There is an increase in the active part of fixed production assets, as well as an increase in the coefficient of physical depreciation of fixed assets, which indicates a more intensive use of fixed assets;

There is a release of working capital of the enterprise;

The increase in turnover and balance sheet profit has led to the fact that over the past year the use of the company's assets has become profitable.

List of used literature.

1. Abryutina M. S. Enterprise Economics: Textbook. / M. S. Abryutina. - M.: Publishing house "Delo i Service", 2004. - 528 p.

2. Abryutina M. S., Grachev A. V. Analysis of the financial and economic activities of the enterprise: educational and practical guide. / M. S. 3. Abryutina, A. V. Grachev. - M.: Publishing house "Delo i Service", 2000.- 256 p.

3. Analysis of the financial - economic activities of the enterprise: Textbook / Ed. Prof. N. P. Lyubushina. - M. : UNITI-DANA, 2004. - 471 p.

4. Blank IA Fundamentals of financial management. / I. A. Blank. - T. 1- Kiev: Nika - Center, 2004. - 592 p.

5. Blank I.A. “Trade management”, - K .: UFIMB, 2001

6. Volkov O. I. "Enterprise Economics" Moscow, 1998

7. Genkin B.N. "Introduction to the theory of effective labor" St. Petersburg: SPbGIEA, 1992.

8. Gorfinkel V. Ya., V. A. Shvander “Enterprise Economics”, Moscow, 2003

9. Grebnev A. I. "Economics of a trading enterprise" Moscow, 2000

10. Gribov VD Economics of the enterprise: Uch. Allowance / V. D. Gribov, V. P. Gruzinov. - 2nd ed., revised. and additional - M. : Finance and statistics, 2002. - 208 p.

11. Dynkin A.A. "A new stage of scientific and technological revolution: economic content and mechanism of implementation in the capitalist economy." M.: Nauka 1991

12. Zhdanov S. A. Mechanisms of economic management of the enterprise: account. allowance / S. A. Zhdanov. - M. : UNITI - DANA, 2002. - 319 p.

13. Kravchenko L.I. Analysis of economic activity in trade, - M .: New knowledge, 2003

14. Lebedeva S.N., N.A. Kazinachikova "Economics of a trading enterprise" Minsk, 2001

15. Raitsky K. A. Enterprise Economics: Textbook. - 3rd ed. , revised and additional / K. A. Raitsky. - M. : Dashkov i K, 2002. - 1012 p.

16. Ed. B.M. Genkina "Fundamentals of personnel management" M. Higher school. 1996

17 Remizov K.S. Fundamentals of Labor Economics, Moscow University Press. 1990

18. Ryazanova O. M. Analysis of the use of working capital of the enterprise enterprise / O. M. Ryazanova // Finance and credit. - 2006. - No. 7.- p. 29-33.

19. Sazonov E. N. Profitability analysis of enterprise capital / E. N. Sazonov // Finance and credit. - 2006. - No. 8. - p. 40-43.

20. Solomatin A.N. Economics and organization of the activity of a trading enterprise. Textbook manual, - M .: INFRA-M, 2001

21. Suvorova A. P. Methodological approach to assessing the effectiveness of the use of enterprise assets / A. P. Suvorova // Finance and credit. - No. 4. - 2006. - p. 43-48.

22. Turovets O. G. Organization of production and enterprise management: textbook / ed. O. G. Turovets. - 2nd ed. - M .: Infra - M, 2005.

23. Chernenko A. Criteria of resource efficiency of the enterprise / A. Chernenko // Economist. - 2006. - No. 3. - p. 41-46.

24. Ustinov V.A. "Economics of enterprise management" Textbook .. - M .: GAU, 1993

25. Ushakova N.N. "Improving the analysis and planning of trade turnover", Study Guide, - Kiev, 1999

26 Yashin S. N., Puzov E. N. Comparative assessment of the total economic and organizational effect of the functioning of enterprises. / S. N. Yashin, E. N. Puzov. // Finance and credit. - 2005. - No. 9.- p. 41-47.

Introduction

The topic of my course project is the organization of wages in the garment industry, which addressed the main problems and tasks of calculating and planning the payroll for both the main workers and engineering and technical groups.

At the enterprises of the clothing industry, wages are relatively low; if the average wage in the light industry in our region is 6700, then the average wage at sewing enterprises is about 4 thousand rubles, so the problem of increasing wages is along with other problems, such as improving the quality and competitiveness of products, stabilizing sales, reducing material consumption and cost.

The wages of workers in the clothing industry are organized on the basis of the following principles:

equal pay for equal work;

material interest, a steady increase in salary;

outstripping growth rate of labor productivity in comparison with the growth rate of wages;

regulation of wages;

differentiation of the level of remuneration in competitive conditions.

In my work, the organization of wages was considered on a real example and an analysis of the factors affecting its value was carried out.

The clothing industry is one of the leading branches of the light industry, the purpose of which is to meet the needs of all age groups of the population in clothing.

The entire range of clothing is produced at the enterprises of the industry. The main types of which include: coats, jackets, raincoats, suits, jackets, trousers, dresses, sundresses, skirts, shirts, hats from all types of fabrics. The clothing industry is associated with other sectors of the economy and industry for carrying out production activities. For example, the textile industry provides fabrics, threads, braids, and the like. Transport economy makes it possible to transport materials and finished products; chemical industry supplies fittings, synthetic glue, film; fur - supplies fur; machine-building - provides equipment, fixtures, tools, spare parts; fuel - fuel, etc.

The clothing industry, in turn, provides workers in industries, transport, Agriculture special and industrial clothes.

At the enterprises of the garment industry, products are produced both for sale in the markets and by orders of federal, municipal departments, ministers (Ministry of Defense, Ministry of Internal Affairs, Ministry of Emergency Situations, Ministry of Taxes and others).

There are 10,000 to 11,000 enterprises operating in the industry, including 1,430 large and medium-sized enterprises employing more than 300,000 workers.

In market conditions, when forming their production plans, enterprises are mainly guided by data on the demand of the population for specific types of products. This allows you to quickly respond to changes in demand and the direction of fashion, so enterprises produce only those products that can be sold.

As a result, during the period of work in market conditions, the quality and competitiveness of domestic products have significantly improved.

A feature of the industry is the relatively short duration of the production cycle (if there is a model, technical description for the model, the process of manufacturing batches (series) of products is 1.5 - 2 months).

This feature makes the industry a profitable investment, especially in working capital, as it provides a quick income.

Most large and medium-sized sewing enterprises have implemented measures that are the basis of the technical progress of the industry:

flexible technological processes for the production of clothing, functioning on the basis of modern technical means (for example, production processes with components of automated workstations (AWP) "Database", AWP "Designer", CAD "Layout", AWP "Artist - fashion designer", AWP "Sketching ", AWP "Technologist", the process of automated cutting of materials);

automated system enterprise management, uniting 19 workstations, providing document management, input, storage and prompt presentation of information accompanying the production and sale of products;

certification of the garment industry, production quality systems. Objective methods for assessing the technological and operational properties of textile materials and clothing have been developed. A large scientific and practical experience for certification testing of samples garments, textile materials.

For designing clothes High Quality technical documentation has been developed, called the "Constructor's Library", which is based on modern methods clothing design, domestic and overseas experience.

Requirements for the quality and performance properties of garments are regulated by regulatory and technical documentation, GOST and OST.

It can be concluded that the industry has significant reserves for further development. Enterprises generally provide a fairly high profitability, and a quick turnover of funds and other benefits will contribute to the interest of investors in the development of the clothing industry.

Distinguish between nominal and real wages. Nominal wages are monetary wages, that is, a certain amount of money received by an employee for work performed, depending on the quantity and quality of his work.

However, nominal wages alone cannot give a complete picture of the real level of wages. In fact, the standard of living is expressed in real wages.

Real wages are the amount of material goods and services that can be bought with money (nominal) wages. The most important ways to increase real wages are to reduce the prices of basic necessities and services, reduce taxes while stabilizing nominal wages, and increase nominal wages while reducing prices and taxes.

Along with the concept of "real wages" there is the concept of "real income". The real incomes of workers and employees include real wages plus free and preferential services from the consumption fund. These funds increase the incomes of workers and employees by more than 1/3.

The principle of equal pay for equal work has two aspects: political and economic. The first is equal pay for equal work without discrimination based on race, nationality, sex, religion. The second provides for equal pay for the same work in identical conditions.

The principle of material interest means payment for labor according to quantity and quality. This principle implies higher wages for skilled labour, hard work and labor during harmful conditions.

The principle of a steady increase in wages comes from the economic task of increasing the well-being and comprehensive development of these members of society.

The principle of a faster growth rate of labor productivity compared to the growth rate of wages is a necessary condition for increasing the national income, and, consequently, the personal consumption fund, the social consumption fund and the implementation of expanded reproduction.

The principle of centralized regulation of wages consists in regulation and is through differentiation.

The use of effective models of remuneration that take into account the specifics of production can contribute to increasing the effectiveness of remuneration. For their effective application, it is necessary to create certain conditions, i.e. to ensure accounting of labor costs, the volume of work performed and the quantity of products produced.

Enterprises will have to choose from traditional and new payment systems the most flexible ones that could mitigate the negative processes that arise in the conditions of market relations.

The salary of a time worker is determined by the tariff rate and the amount of hours worked.

Zcm=Asm×Tcm, (1)

where Asm is the tariff rate;

Tsm - the amount of hours worked.

The salary of a worker-pieceworker is determined by the number of units, the selected products and the measure of payment for a unit of production - the rate.

Piecework wages can be made on the basis of taking into account the results of workers and on the basis of taking into account the results of the work of the groups of workers served by them and production sites.

On this basis, direct piecework and indirect piecework systems of payment for ore are distinguished. Under each of these systems, labor can be paid as individual workers, i.e. they can be individual and collective.

Individual direct piecework wages are related to the results of the work of a given worker. The wages of each worker are directly dependent on his output (labor productivity). Such a system of payment interests workers primarily in the results of their direct work in the profession. Payment for a unit of production is made at an individual rate.

Individual pricing is determined by the formulas:

a=Asm×Hvr,

Asm-shift tariff rate of a worker, rub.;

Hb - production rate, units. products;

Hvr - the norm of time per unit of production, h.

A characteristic feature of the direct piecework wage system is the constancy of prices for any labor productivity. Under market conditions, wage systems should stimulate the growth of production efficiency, but also contribute to the development of a sense of collectivism among workers, respect for property. Individual piecework wages do not meet such requirements. They are more in line with collective piecework wages.

With collective piecework wages, the earnings of an individual worker are directly dependent on the amount of production (work) performed by the team.

Under the collective piecework system, payment is made for each unit of the final product at a brigade rate. Collective piecework wages using brigade rates materially interest workers in reducing the number of employees due to the combination of professions and complete interchangeability, i.e. contributes to the improvement of the division and cooperation of labor.

With an indirect piecework wage system, the wages of workers depend not only on their personal work, but also on the results of the work of the workers they serve. This system is mainly used in auxiliary work.

Simple time wages are used in the clothing industry to a very limited extent. To interest workers paid by the time, apply the time-bonus

System. In this case, the worker, in addition to time wages, receives a bonus for meeting the established indicators for the site or enterprise.

In this case, the monthly earnings are determined by the formula:

Zmes \u003d Asmtcm + P,

P - premium for the performance of indicators not included in the tariff rate.

The premium is calculated as a percentage of tariff earnings. Bonuses are made for the fulfillment and overfulfillment of the indicators provided for by the regulation on bonuses to workers. The main condition for the bonus is the fulfillment of the plan by the site, the brigade.

The piece-rate wage system is the most common wage system in the clothing industry. It can be both individual and collective. Bonuses for the fulfillment and overfulfillment of planned targets have become a form of stimulating collective results.

Under this system, the monthly earnings of the worker Zmes and the brigade are Zmes. br. It consists of piecework earnings for the amount of work performed and bonuses for established indicators and is determined by the formulas:

Zmes. = Pf.month a \u003d P (for individual payment);

3 months = Pf.br.month. abr. + P (with collective payment),

Pf.mixture Pf.br.month - actual production of the worker and the team, units of production;

and abr. - prices for a unit of production, individual and team (rubles) per unit of production;

P - premium (rubles) for the fulfillment and overfulfillment of the established monthly indicators, determined by the formula:

P1 - premium for the implementation of the plan;

P2 - premium for overfulfillment of the plan (in percent).

The name of the system is due to the fact that it provides for a mandatory agreement (accord) between the employer and the performers on the amount of payment and the timing of the work. This system is a kind of piecework-bonus system.

In the event of a lump-sum payment, the worker or team is issued an order in writing before the start of work. The order indicates: a list of work processes and the amount of work to be performed for each of them; standard time to complete the task Tn; calendar deadline for completing the task; the amount of wages based on the current tariff rates, production norms and piece rates Zsd.; the size of the bonus for each percentage of the reduction in the standard time to complete the task P; the total amount of wages for completing the assignment Zach.; actual time to complete the task Tf.

With this payment system, workers know in advance the list and scope of work, and the amount of wages earned for completing the task.

The total amount of wages for completing the task is determined by the formula:

Order=Zsd.+Pack.,

where Zsd. - piecework earnings for the performance of the entire scope of work on the assignment, rub.;

Pak.- bonus for reducing the standard time to complete the task, rub

Piecework earnings are determined by the formula:

Zsd \u003d Mpl.abr .;

Mpl - the amount of work along the line, pieces;

abr. - brigade rate, rub per unit.

The amount of the bonus for reducing the standard time is determined by the formula:

Pak.=PSZsd.,

P - the amount of the bonus for each percentage of the reduction in the standard time to complete the task,%

C - reduction of the standard time,%, determined by the formula:

If the standard time is not reduced, then payment for the work performed is made according to the direct piecework system and no bonus is charged.

Wages are calculated based on the minimum wage.

The minimum wage is determined in accordance with the financial capacity of the sewing enterprise and is fixed in the collective agreement.

Differentiation of the tariff rates of workers and official salaries of specialists and employees according to the complexity of work on the basis of the current tariff conditions can be carried out separately for workers, specialists and employees.

The system of wages based on the Unified Tariff Scale (UTS) provides for the use of a wage billing scale for all employees, from workers of the lowest level and qualifications to the head of an enterprise.

The tariff-free wage system makes the employee's earnings dependent on the final results of all labor collective.

The conditions for the application of such a system of remuneration are:

A stable composition of employees, including managers and specialists;

Trust both within team members and leaders;

The ability to take into account the final results of the work of the team;

Collective interest and responsibility for the final results.

With a tariff-free system of remuneration, an employee is usually assigned a certain qualification level, which is determined by the formula:

Kk.u. = Ks.r.Ku.t.Ko.sm.Ki.t. Kp.m.,

X.r. - coefficient of complexity of work (determined by dividing the monthly tariff rate of the i-category by the monthly tariff rate of the 1st category.

Ku.t. – coefficient of working conditions;

Co.cm - shift assessment coefficient;

Ki.t - coefficient of labor intensity;

Kp.m. - coefficient of labor intensity.

All indicators and coefficients are taken from special reference books.

The tasks of wage planning in the enterprise are to determine the total wage fund; implementation of remuneration of employees in accordance with the quantity of quality of work performed; increasing the interest of each employee in improving the results of their work and the work of the enterprise as a whole.

To calculate the planned wage fund, the following initial data are required:

manufacturing program;

piece rates for normalized work;

the labor intensity of products the required number of workers-executors by profession and qualification;

current rates and staffing engineers and employees;

salaries and applied systems of remuneration.

The wage fund consists of the salary of the planned working time, which consists of the basic salary and additional payments and additional wages.

The basic salary consists of payment according to the tariff and payment according to the settlement conditions: at piece rates, at time rates and salaries, payment for chord and lesson work and additional payment to wages for hours worked.

The following surcharges have been established: progressive piecework and bonus systems; for the harmfulness, danger and severity of work; unreleased foremen - for the organization of work; workers - for training students, for qualifications, for work in remote areas, etc.

Additional wages include payment for non-working time: regular and study leaves and compensation for their non-use; severance pay; breaks in work for nursing mothers; preferential hours for teenagers; performance of state duties and other payments provided for by the legislation of Russia.

Depending on the payments and additional payments, when planning and accounting, the wage fund is divided into tariff, direct, hourly, monthly and annual.

The planned wage fund does not include additional payments for deviations from normal working conditions, payment for overtime work, downtime, marriage through no fault of the worker, compensation for unused vacation, severance pay.

The wage fund is calculated separately for piece workers and time workers.

The direct payroll of piecework workers is determined by the formula:

Fsd.=StdsmKr D,

St - hourly tariff rate of the average category for the stream, rub

Dcm - average shift duration, h

Kr - the estimated number of workers in the stream, people

D - the number of working days in the planning period (quarter, year)

The tariff fund for the wages of time workers for the time that must be worked out in the planning period is determined by the formula:

Ft.r. \u003d CnYap D,

Sp - hourly wage rate of the average category of time workers, rub

Yap - attendance number of time workers in the planning period, people

D - the number of working days in the planning period.

All payments that are made for the work performed and the hours worked constitute the hourly payroll. It includes the direct fund of pieceworkers and the tariff fund of time workers.

The monthly wage fund includes the daily wage fund and all types of payments related to the payment of full-day breaks in work: payment for regular vacations, payment for full-day breaks related to the performance of state duties and military duties, severance pay, wages of employees registered in payroll of the enterprise and seconded to other enterprises, planning the average wages of employees.

The average wage is an important baseline for determining the wage fund using the aggregated method, based on the number of employees and the average wage.

The average wage is used to compare it with the growth of labor productivity in the planned and reporting periods and to maintain outstripping growth rates of labor productivity compared to the growth rate of average wages as a continuous condition for reducing production costs and increasing profits necessary to expand reproduction and further increase material well-being workers.

Based on the value of the hourly, daily and monthly wage funds, the average hourly, average daily and average monthly (average annual) wages of workers are calculated. The average hourly wage of workers is determined by the formula:

Fh - hourly wage fund;

Kyav - the number of workers in the planned year;

Dr - the number of working days in a year

Tcm - shift duration, h

The average daily wage is determined by the formula:

Those. by dividing the daily wage fund by the number of attendance man-days that must be worked out in the planning period.

The average monthly (average annual) salary (rubles) is calculated by the formula:

Fmes - monthly wage fund, rub.

Ksp - the list number of workers, people.

The regulation of labor remuneration is based on a combination of three major links: the labor market, subject to the action of the law of value, government intervention, the use of collective agreements concluded between trade union organizations and entrepreneurs. Each link occupies a certain place in the overall system of regulation.

The function of a direct regulator of wages is performed by the labor market. It is on it that, ultimately, concrete assessments are formed. various kinds labor, which are used to determine the public average level of wages.

The average wage objectively reflects the public assessment of labor and serves as a tool for ensuring equal pay for equal work.

All economic entities strive to comply with this principle, because it allows, firstly, to prevent the leakage of the most qualified personnel.

In Japan, the development of a coherent policy labor relations occupied by a special association of entrepreneurs. It annually adopts recommendations on the optimal growth of wages in proportion to the increase in production volumes.

In the leading capitalist countries, there is a tendency to gradually abandon piecework wages. Back in the mid-1970s, the proportion of workers whose work was paid by the hour was -70% in the USA and 60% in France; in the UK - 55%. The current piece-bonus systems, in turn, are evolving towards an increase in the fixed part of earnings by at least 70%.

Over the past decade, French entrepreneurs have been actively advocating a strengthening of the stimulating function of wages, which, in their opinion, is being weakened due to its regular increase due to the rising cost of living.

Pay systems that link the dynamics of wage growth with the efficiency of the company as a whole and the growth of the professional skills of workers have become widespread in the United States.

This approach is used by industrial corporations in relation to employees of design and research departments, the degree of which determines the level of scientific and technical developments and, consequently, the competitiveness of products.

The current wage systems in Germany offer the establishment of wages in three categories:

The skill level of the performer, the complexity of the work performed and the effectiveness of work.

The first two factors determine the amount of the fixed part of wages; the third - additional payments.

An analysis of the methods of organizing and remunerating labor in countries with a market economy shows that these methods are used both in combination with one another and separately from each other. Among the methods of material incentives, various forms of "collective motivation" of the wage worker's behavior are becoming increasingly important.

The most important thing in developing a system of remuneration and distribution of profits is to determine the effectiveness of the system, acceptable to the employer and the employee.

When choosing a wage system, three main factors are taken into account:

the degree of control over the quantity and quality of manufactured products by the workers themselves;

accuracy of accounting for sewing products;

the level of costs associated with the introduction of a particular system of remuneration.

The piecework system of remuneration is carried out mainly according to the time-based tariff system. Time payment can be simple and premium.

With a simple time-based system, payroll is made according to a single tariff rates for each category of work or a conditional range of rates depending on the duration of work in this category and on the complexity of the work performed.

Under bonus wage systems, the standard is taken to be the minimum level of output at piecework wages or the amount of work of a certain quality that an average-skilled worker can perform in one hour, working at an average pace, taking into account time for rest. For exceeding this norm by one percent, wages increase, respectively, by one percent. The total amount of allowances Should be no more than 15-20% of the total salary.

Additional payments to employees are made with good production indicators of the company no more than 1-2 times a year.

Since the amount of the amount paid depends on the profitability of the company, the activities of all employees oriented in this direction in firms where the amount of profit sharing operates, employees are more creative. They have a good command of such terminology as "profit", "production costs", "output", and imagine a direct relationship between their own welfare and the welfare of the firm.

Calculation of wages for employees and staff of the sewing enterprise "Tom"

Below is a table of approximate calculation of the wages of piecework workers, providing for cash payment, calculated on equal amounts between workers of certain categories.

For the distribution of wages, a formula based on a general coefficient is used, which allows you to determine the allowable share of expenses.

Consider specific example with data obtained from the Kemerovo factory "Tom".

Since this factory is dominated by time-bonus wages for workers, therefore, a table is provided for an approximate calculation of the wages of piecework workers.

	Factor (rub)	Min (rub).	Hour (rub).	Daily (rub)	Month (rub)	Premium 35%

For example, an assortment of special clothes

The average category of workers who sewed this assortment is 2.8.

We select from the table the daily wage of the working category, it is equal to 168.5 rubles.

Let's find the hourly rate. It is calculated by dividing the worker's daily wage by the number of hours per shift.

168.5/8 = 21.25 rubles.

The working time fund is equal to 166.7 hours per month, so the salary per month will be:

21.25 × 166.7 \u003d 3542 rubles.

We multiply the resulting amount by the regional coefficient equal to 1.3. The result is 4604 rubles. To calculate the full salary, we add a bonus of 35% to this amount and as a result we get an amount equal to 5843 rubles.

At the enterprises of the clothing industry for planning wages, a table of labor participation by category of specialists is used.

table 2

	Qualification group	Qualification factor
	Head of the enterprise (director)
	Chief Engineer
	Deputy Director
	Heads of departments (heads of departments)
	Leading specialists (technologists)
	Specialists and workers of higher qualifications (foremen)
	Specialists and workers
	unskilled workers

In the relevant departments, the salaries of specialists are calculated on this basis. They receive a supplement for education and categorization.

There are four categories of specialists: the second category, the first category, the highest category and leading specialists. The difference between them is 15%. Wages depend on working conditions, fulfillment of the plan, work experience, qualifications, special services to enterprises.

Based on the calculated wages of the main worker, we calculate the possible wages of specialists. It is 150-300% of the main workers.

Flow Master - 150% (6906 rubles) plus 20% bonus for qualification. We get the sum equal to 8287.

Technologist - 170% (7826 rubles) plus 20% bonus for qualification. We get the amount of 9391 rubles.

Shop manager -200% (9208 rubles) plus 20% bonus for qualification. We get the amount of 11049 rubles.

The course project was completed in accordance with the topic, which dealt with all the main issues of organizing and calculating wages at sewing enterprises. Such issues as the procedure for calculating wages of various types were disclosed in detail: simple time-based, simple piece-work, time-bonus, piece-bonus, lump-sum. It also considered the planning of the wage fund and the organization of wages at enterprises with market economies in other countries.

The estimated part of the course project was made in accordance with the data from the specific enterprise PTSHO "Tom". It was proved that the wages of the main worker can be increased up to 6 tr. The specialists of different categories have up to 11 thousand, based on additional indicators: education, experience.

Tutoring

Need help learning a topic?

Our experts will advise or provide tutoring services on topics of interest to you.
Submit an application indicating the topic right now to find out about the possibility of obtaining a consultation.