To determine the efficiency of production and its profitability, the formula for calculating labor productivity is used. Based on the data obtained, the management of the enterprise can draw conclusions about the introduction of new machines or changes in production technology, reduction or increase in the workforce. Calculating this value is very simple.
Basic information
Labor productivity is the most important criterion for assessing the effectiveness of workers. The higher it is, the lower the cost of producing goods. It is he who determines the profitability of the enterprise.By calculating labor productivity, you can find out how fruitful the work of workers is for a given period of time. Based on the data obtained, it is possible to plan the further work of the enterprise - calculate the estimated production volumes, revenue, draw up a cost estimate and purchase materials for production in the required quantity, hire the required number of workers.
Labor productivity is characterized by two main indicators:
- Working out , which indicates the volume of products manufactured by one worker for a certain period of time. Often calculated for one hour, day or week.
- Labor intensity - on the contrary, it already indicates the amount of time that the worker spent on the production of one unit of goods.
Calculation of production and labor intensity
The output depends on the average number of employees and the time spent on production. The formula looks like this:B=V/T or B=V/N, where
- V
- T - the time it takes to make it
- N
- V - quantity of the manufactured product;
- N - the average number of employees.
Both formulas can be used to calculate the productivity of one worker.
Consider a specific example:
In 5 days, the confectionery shop made 550 cakes. There are 4 confectioners in the shop.
The output is:
- В=V/T=550/4=137.5 - the number of cakes made by one confectioner per week;
- В=V/N=550/5=110 - the number of cakes made in one day.
R=N/V= 4/550=0.0073 - indicates the amount of effort that the confectioner makes to make one cake.
Formulas for calculating performance
Consider the basic formulas for calculating labor productivity for each of the situations. All of them are quite simple, but at the same time, the following nuances must be taken into account in the calculations:- The volume of output is calculated in units of manufactured goods. For example, for shoes - pairs, for canned food - cans, etc.
- Only the personnel involved in the production are taken into account. So, accountants, cleaners, managers and other specialists who are not directly involved in production are not considered.
Balance calculation
The basic calculation formula is the balance sheet calculation. It helps to calculate the productivity of the enterprise as a whole. For its calculation, the main value is taken as the amount of work specified in financial statements for a certain period of time.The formula looks like this:
PT=ORP/NWP where:
- Fri - labor productivity;
- ORP - the volume of output;
- NWP- the average number of workers involved in the process.
PT=195 506/60=3258.4, which means that the labor productivity of the enterprise for the year amounted to 3258.4 machines per worker.
Profit Performance Calculation
You can calculate productivity based on the profit of the enterprise. Thus, it is possible to calculate how much profit the enterprise brings in a given period.Labor productivity for the year or month for the enterprise is calculated by the formula:
PT \u003d V / R, where
- Fri - average annual or average monthly output;
- V - revenue;
- R - the average number of employees for the year or month.
Fri = 10 670 000/60 = 177 833. 3 rubles. It turns out that for one year of work, each employee brings an average of 177,833.3 rubles of profit.
Average daily calculation
You can calculate the average daily or average hourly output using the following formula:PTC=V/T, where
- T - the total cost of working time for the production of products in hours or days;
- V - revenue.
PT=10657/30=255. 2 machines per day.
Natural Calculation Formula
It can be used to calculate the average labor productivity per worker.This formula looks like this:
PT \u003d VP / KR, where
- VP - manufactured products;
- KR - the number of workers.
Fri=150/8=18.75 cars.
Factors affecting value
The following factors influence the value of labor productivity of an enterprise:- Natural and weather conditions . The productivity of agricultural enterprises directly depends on weather conditions. So, bad weather conditions - rain, low temperatures - can reduce human productivity.
- Political situation . The more stable it is, the more attention is paid to the development of production, therefore, the productivity is higher.
- General economic situation , both enterprises and states, the world as a whole. Loans, debt - all this can also reduce productivity.
- Making changes to the structure of production . For example, previously one employee performed 2 or 3 operations, then a separate employee was involved in each operation.
- Application various technologies . This includes not only the introduction of new machinery and equipment, but also methods and methods of production.
- The change management team . As you know, every leader tries to make his own additions to the production process. Not only the performance indicator, but also the quality of the goods largely depends on his knowledge and qualifications.
- Availability of additional incentives - premiums, increased pay for processing.
In general, the productivity of any enterprise is constantly growing. This is due both to gaining experience and to building up technical and technological potential.
Video: Formula for calculating labor productivity
Learn all the intricacies of calculating labor productivity from the video below. It contains the main factors affecting the calculation of labor productivity, related concepts and formulas, as well as examples of solving the most common problems that an enterprise owner may face.Labor productivity is the ratio of the volume of work performed or products manufactured to the time spent on its production by an enterprise, workshop, department or individual. Calculating it is quite simple, knowing the basic formulas and having data on the production volumes of the enterprise and the number of employees.
Output is an indicator measured in the number of units of output that was produced in a certain time or by one worker.
How is production determined?
Output is a direct indicator of labor productivity. There are three main methods of determining it, namely: natural, monetary and labor.
The first option involves dividing the volume of products that was manufactured or sold by the average number of employees directly involved in the production process. This technique is applicable only to those enterprises that produce products of the same name.
If an organization is engaged in the production of heterogeneous products that cannot be reduced to one unit of measurement, then it is advisable to use the cost method. In this case, output is the ratio of the monetary equivalent of all manufactured goods to the number of employees.
Concerning labor method determining output, we note that it is used to assess the productivity of individual teams, jobs or departments. The indicator is determined in standard hours. This takes into account not only finished goods, but also work in progress. The value of this indicator lies in the fact that it helps to assess the effectiveness of the organization of labor and the rationality of the use of work force.
Production rate
Production is an indicator that is determined based on the results of a certain period. However, there are also standards that define the desired state of affairs. It's about normative work. To determine this indicator, it is necessary to multiply the duration of the period by the number of workers participating in manufacturing process. The result is divided by the time, which, according to the standards, is allotted for the production of a unit of output. Thus, the maximum result that can be achieved in the enterprise is determined.
Production analysis
Production is the most important indicator of the work of the enterprise. To draw any conclusions on its basis, it is necessary to conduct a thorough analysis. It may be as follows:
- dynamics of the indicator over time (based on data for several years, it is possible to determine trends in the work of the enterprise, as well as make forecasts for the future situation);
- factor analysis (determines which factors most affect labor productivity and output, which provides an opportunity to adjust further work);
- determination of growth and growth rates (shows the ratio of the increase in production for different periods, which allows you to study in more detail intervals with unsatisfactory performance).
Indicators for determining output
Production, as an indicator of labor productivity, is regularly calculated to assess the functioning of the enterprise. To determine this value, you need to collect the following information:
- the volume of production in physical or value terms (moreover, you can take the value of the indicator after the fact, or you can take the planned value in order to calculate the standard output);
- the number of employees who are directly involved in the production process (this makes it possible to assess the effectiveness of their work, as well as determine the direction of rationalization of the staff);
- duration of work production units(indispensable if you need to evaluate the output per unit of time).
How production is accounted for
Development - a quantitative expression of labor productivity. Since this indicator plays a rather important role in the analysis of the enterprise, it is necessary to somehow keep track of it. This is especially true in cases where a piecework wage system is used, which directly depends on the output indicator. Maintaining such accounting gives the entrepreneur the following opportunities:
- availability of data on the performance of each employee;
- fair distribution wages in accordance with the production indicator (excluding defective products);
- ensuring control over the compliance of the quantity of manufactured products with materials and raw materials released to the workshop);
- identification of "bottlenecks" that impede the movement of semi-finished products between workshops and divisions.
Concerning modern systems accounting, then in relation to the development of the most widespread are the following:
- in accordance with the order for the performance of a certain amount of work;
- in accordance with the so-called "route map";
- assessment of the indicator based on the final results of the work.
Production level
Output is the amount of finished goods (also in some cases, components and semi-finished products are taken into account) that was produced by one unit of labor or per unit of time. In addition, the concepts of indicators of the level of production are also distinguished:
- average output per hour - is determined by dividing the volume of products manufactured for the period by the number of man-hours of the workshop;
- average output per day - directly related to the previous indicator (determined by multiplying the value per hour by the length of the working day or shift);
- output of one worker - is determined by the ratio of products manufactured per month (or any other reporting period) to the average headcount production staff.
What can affect production
Yield is the amount of output produced per unit of time. It should be noted that this indicator is not stable and may fluctuate depending on a number of factors:
- the introduction of new technologies or operations can act in two ways: on the one hand, it leads to a rationalization of the production process, and on the other hand, it can cause delays for the development period;
- infusion of new employees into the team, who need time to adapt and get acquainted with the production process;
- the use of previously unused raw materials (here, production may also decrease for some time);
- mass production leads to natural fluctuations of this indicator.
Conclusion
Production can be considered one of the key indicators, because it, in fact, is a reflection of labor productivity. This value makes it possible to evaluate the results of work in natural or monetary terms. This indicator is especially important for enterprises that use a piecework wage system, because it makes it possible to fairly distribute financial resources between workers.
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The daily rate of output helps to improve labor productivity, increase the amount of profit received by the enterprise and reduce costs. Moreover, the type of organization is not important: production, warehouse complex or construction teams.
Typical optimization of the workflow of each department is one of the key points effective work the entire company as a whole. Failure specifications leads to lower wages for piecework. How to calculate the completion rate or percentage of overfulfillment, how many hours per month or per year are spent on the production of a unit of output.
To study issues related to the establishment of the workflow, it is customary to use certain terms.
labor standards
A specific task that an employee (or team) must complete for the allotted work time, is called the labor norm (NTr). As stated in the second article of the Labor Code, each employee is obliged to comply with this norm.
NTr can be individual and collective. In the second case, general works calculated for a group of employees united in a single team, for example, this applies to:
- brigades;
- production sites;
- departments;
- workshops.
NTr can be specified in employment contracts, but are determined by the planning departments of enterprises. If the employer has decided to change labor standards, then he is obliged to notify employees of this no later than 1 month in advance, according to article 103 part 2 of the Labor Code.
Important! Violation of this rule leads to the cancellation of the introduced changes, and the calculation of wages must be made at the old rates.Labor legislation obliges the employer to provide employees with appropriate conditions that will allow them to fulfill the relevant NTr, namely:
- Provide serviceable equipment and fixtures necessary for work.
- Ensure timely access to up-to-date technical documentation.
- Deliver on time the materials and tools needed to complete the plan, of acceptable quality.
- Monitor the uninterrupted supply of electricity, gas, and other energy sources.
- Comply with the rules of technical safety at the enterprise. This includes requirements for lighting, space heating, ventilation, elimination of harmful factors(vibration, radiation).
It should be noted that with the improvement of working methods, the technical re-equipment of the enterprise, NTr can be revised. At the same time, if an employee or a team was able to independently achieve increased output through the use of new production methods or self-improvement of jobs, then there is no reason to increase NTr.
Norm of time
The period of time required to create one unit of production, to perform one or more specific work operations, is called the norm of time (NVR).
- one detail;
- one item;
- one production operation;
- one cycle of production operations;
- one type of service.
For a more accurate determination of NVR, a clear timing of each operation should be used. while complying with all technological standards.
Formula for calculating the norm of time:
НВр = Вр_пз + Вр_з + Вр_rev + Вр_exc + Вр_pt
Вр_пз - preparation for the workflow;
Вр_з - main time;
Vr_ob - the period of care for the workplace;
Vr_otl - time for personal needs;
Time_pt - technological breaks.
Production rate
The number of products, operations, services performed per unit of working time is called the production rate (Nvyr). The time interval is selected depending on the characteristics of the enterprise. This can be the duration of the shift (for example, 8 or 12 hours), one working hour, and any others.
It is customary to indicate the Nvyr parameter in units specific to the industry: the number of products, liters of products, tons of goods, etc.
To determine the production rate, use the formula:
Нvyr \u003d Vr_cm x H / Hvr
Вр_см – shift duration;
H is the number of the team;
Hvr - the norm of time per unit of production, operation.
The production rate is an appropriate coefficient if we are talking about constant work. For example, laying parquet, painting, etc.
population rate
Attention! The number of workers of a certain qualification, necessary for the implementation of a cycle of production or other volumes of work, is called the number norm (NChis).Calculated according to the general formula:
NChis \u003d HBr x V / Vr_cm
НВр - the norm of time per unit of production or a cycle of operations;
B - the planned amount of work for the shift;
Vr_sm - the duration of one shift.
The parameter helps to estimate labor costs for a number of professions, specialties, individual cycles of operations throughout the enterprise or for its individual divisions (sections, workshops, etc.).
Service rate
The number of objects that an employee (a group of employees) is able to serve during one time unit (shift, hour) is called the service rate (NOb). 
The calculation can be made if the norm of time (НВр) is known:
- NOB \u003d Vr_cm x K / HBr
Вр_см - duration of the considered time interval; - K - the degree of use of working time, expressed by the coefficient;
- Nvr - service time.
Calculations are useful for evaluating the activities of repairmen, service personnel, warehouse workers, etc.
Normalized task
The amount of work that an employee or team must complete in a certain period of time is called a normalized task (NZd). Similar to the output rate (NVr), this parameter determines the estimated result of the actions of an employee or a joint group for a specific time, being essentially a more general case.
Units of measurement can be both standard hours and standard rubles. NZD should take into account the qualifications of a particular specialist, the characteristics of working conditions, the degree of harmfulness and other points.
Groups of workers should be distinguished according to the actions they perform:
- the same cycle of work at a permanent place;
- various work performed;
- work carried out at different sites or objects.
The first group includes, for example, conveyor workers, their NZD is determined according to the specifics of the norms of pieceworkers.
For reference. The second type of employees is engaged, for example, in various repair or adjustment work within the enterprise. NZD must be consistent with the schedule or plan of technical measures of the manufacturing enterprise.The third group, whose activities may be related to traveling, is supplied with individual NZD, for example, this may be an application for a car repair or maintenance.
Formula per worker
Calculation of NVR per person will allow you to optimally organize the workflow of the entire team. On the large enterprises This is done by specialist timekeepers. At small production sites and other enterprises, the calculations fall on the shoulders of production managers.
Without NVR it is impossible to predict the output of products, which can cause a delay in the estimated delivery time, and as a result, penalties from the customer. As an example, you can use the formula Nvyr = Vr_cm x H / Nvr, where N (number of employees) will be equal to one.
If automated equipment is used in production, then a different formula should be used.
Nvyr \u003d Nvyr_ter * Kpv
Нvyr_ter – theoretical value of the indicator;
Kpv - useful factor for one change of time;
And for large mass production, you can apply the following rule:
HVr = Vr_cm / Vr_unit
Вр_см – shift duration;
Vr_ed - the period for which one product is created.
These Nvyr calculations are made every quarter in the planning and economic department of the enterprise.
Examples for different types of activities
Different industries are characterized individual features, which must be taken into account when analyzing production processes.
In agriculture
NWR are characterized by features of time intervals (seasons) for field work, as well as the climate features of the area, the availability of mechanization at the enterprise, the amount of land on which agricultural activities should be carried out.
To study the process and calculate HVr, they resort to photo timing, this is the actual fixation of the working day with the participation of photo or video equipment, further analysis of the data obtained to obtain an objective picture.
In the food industry
Features in the definition of NVp are considered to be the calculation of the balance between the capabilities of production lines and manual operations.
Important! Reducing the manipulations carried out directly by employees to the necessary minimum greatly increases the production rate. However, the complexity of the mechanisms does not eliminate the need for maintenance and adjustment of equipment, therefore, the NVr of repair teams should be optimized.In construction
Highly specialized work is easier to calculate, but it is necessary to proceed from the qualifications of craftsmen or teams. The average value is 1 cu. m. per hour.
Also, the design complexity and requirements for SNiP II-22-81 affect the NVr.
It is believed that about 20% of the duration of the entire work shift bricklayers are preparatory work and cleaning at the end of the day.
Loading and unloading operations
The productivity of this type of work depends on the type of equipment, the qualifications of the driver, and the features of the working premises. The calculations made regarding road construction work also take into account the volume of buckets and the average speed of the equipment according to various types objects (flat area, rough terrain)
Up and down factors
An increase or decrease in labor productivity can be associated with both human factor, as well as with the features of the operation of equipment.
For example, the wear and tear of even high-tech equipment will cause more frequent breakdowns and longer repair work, the same will happen when using low-quality machines and production lines.
Retrofitting modern views equipment leads, as a rule, to an improvement in labor productivity at the enterprise, but this will not happen overnight. The personnel will be forced to retrain to work on more modern machines, so NVr should be increased in stages.
Proper planning and organization of the workflow also affect the value of production rates. Constant downtime associated, for example, with the poor performance of the supply departments, will negatively affect the work of the entire enterprise as a whole, as well as the purchase, for example, of materials of inadequate quality.
Training and retraining of employees is an important factor in the practical and psychological impact on NVr. The employee receives skills that are useful for work, at the same time he feels like a valuable member of the team, which motivates him to further optimize the functions performed.
Fuel consumption
Fuel consumption during the operation of cars and other types of equipment is one of the key parameters affecting the profitability of production. The main factors determining the consumption:
- engine's type;
- the degree of deterioration of the engine;
- weight without load;
- the weight of the transported cargo;
- average speed of movement;
- fuel theft.
It is possible to improve performance with the introduction of monitoring equipment. These are devices that allow you to prevent unauthorized draining of fuel, track the position of the car (or other equipment).
It is also necessary to find the optimal speed of movement on roads (or objects), which, on the one hand, will allow the equipment to perform its functions normally and on time, on the other hand, it will prevent unreasonably high consumption.
Conclusion
It is impossible to imagine the work of even a small enterprise without a planning department, in one form or another.
Important! The production rate is one of the most important parameters planning, it is on it that the size of the profit of any company depends. Therefore, it is necessary to strive to increase production rates in accordance with the development of the enterprise, optimizing the number of employees, introducing new technologies and methods of organizing labor.DEFINITION
Product output is considered an indicator of its volume, reflecting its quantity per unit of labor input.
The formula for the average annual output of one worker is of great importance and is used in calculating such an indicator as labor productivity in an enterprise.
The output is directly proportional to the productivity of labor. For this reason, the more products each worker produces (a unit of labor costs), the higher productivity becomes.
The formula for the average annual output of one worker is presented in the following form:
B = Q / T
Here B is the performance indicator,
Q is the total cost (quantity) of products manufactured in a year;
T - labor costs for the release of a given volume of products.
labor costs can consist of the index:
- The number of workers who are involved in the production of the corresponding number of products,
- hours worked, which is measured in man-hours (or days) worked.
To further calculate labor productivity, the following formulas are used:
- average hourly output:
Hour.=Q/T
Here Q is the volume of products produced per hour,
T is the actual number of man-hours worked by workers.
- average daily output
Int.=Q/T
Here Q is the volume of products manufactured per day,
T is the actual number of man-days.
- average monthly (quarterly, annual, etc.) output.
Vmes.=Q/N
Here Q is the volume of products produced for the corresponding period of time,
N is the average payroll number of workers per month (quarter, year).
Methods for determining the average annual output
There is a classification of methods for calculating production depending on the units of measurement of production volume:
- the natural method (conditionally natural) is used in the production of homogeneous products at individual workplaces or the release of products by production teams. Using this method, it is possible to determine the production of a specific type of product (work, service), so the value is expressed in natural units (pieces).
- the cost method is used in terms of the cost of manufactured or sold products. This method is used by companies engaged in the production of heterogeneous products.
The most popular method is the cost method. However, it has a significant drawback, which lies in the fact that the calculation of labor productivity (LT) for the development of a cost expression can be overestimated. This is because the calculation results include the cost of past labor (including the cost of raw materials and materials used, the volume of cooperative deliveries, etc.)
Examples of problem solving
EXAMPLE 1
EXAMPLE 2
| Exercise | At the beginning of the year, the number of employees was 554 people, at the end of the year - 612 people. During the year, 526,000 pieces of products were produced. Determine the average annual output per worker in accordance with the natural method. |
| Solution | The formula for the average annual output of one worker to solve this problem: Per year=Q/N First of all, it is necessary to find the average payroll number of employees for the year, if the data for the beginning and end of the year are known (the indicators are added up and the sum is divided by 2): Nav = (554 + 612) / 2 = 583 people. In year. = 526,000 / 583 = 902.23 pieces. Conclusion. We see that for the year each employee of the enterprise produces on average 902.23 products. |
| Answer | Output = 902.23 pieces. |
The indicator of labor intensity is the opposite of the indicator of production. Calculation depending on the elapsed time: Тр=Т/Q. Calculation depending on the average number of personnel: Тр=Ч/Q
- B - production;
- Tr - labor intensity;
- Q is the volume of production in natural units (pieces);
- T - the cost of paid working time for the production of this product;
- H is the average number of staff.
There is a more detailed way to calculate performance: PT \u003d (Q * (1 - Kp)) / (T1 * H),
- where PT is labor productivity;
- Кп - downtime coefficient;
- T1 - labor costs of the employee.
Methods for calculating labor productivity
The formula for calculating labor productivity according to the balance sheet differs from general formula performance in that the calculation uses the amount of work performed, which is indicated in the balance sheet, and not the volume of products produced. The next step is to determine the ratio of this volume to the average number of employees. The calculated value is considered the actual labor productivity, while the planned productivity is reflected in the balance sheet or in company statistics.
Thus, the formula for calculating labor productivity according to the balance: PT \u003d Qvr / N Here Qvr is the volume of work performed for a certain period, N is the average number of workers involved in the production of products. Analysis of the indicator of labor productivity The formula for calculating labor productivity according to the balance allows us to draw many conclusions about the functioning of the enterprise.
Balance sheet labor productivity formula
Production The coefficient shows the total size of the product, calculated for a certain time slice per one specialist. The output is calculated depending on two factors, namely: the average number of employees involved in the production process and the time spent on creating the product. to content Average number of personnel involved V = Q / B
- Where, V - development;
- B - the average number of specialists involved in the production of products;
- Where, V is the output depending on the time spent;
- T - the cost of paying working time for the creation of products;
- Q - the volume of the released product or service.
Downtime is not taken into account in the calculation of production.
Each employee is counted once a day.
- Performance can be determined from revenue data from the income statement.
- Labor and time costs are also reflected in the accounting records.
Other indicators The average productivity is determined if there are a large number of products with different labor intensity, according to the following formula: Вср = ΣVolume of production of a product type *Coefficient of labor intensity of a product type. The value (Ki) for positions with minimum labor intensity is equal to one. For other types of products, this indicator is calculated by dividing the labor intensity of a particular product by the minimum.
Labor productivity of one worker: Pr \u003d (Volume of output * (1 - Ki) / T. The same indicator can be calculated based on the balance data: Pr \u003d (str. 2130 * (1 - K)) / (T * H).
Labor productivity. calculation formula
Productivity must be constantly increased through the use of new equipment, training of workers, and organization of production. Wage fund (FZP) The analysis of the salary fund begins with the calculation of the deviations of the actual (FZPf) and planned (FZPp) salaries: FZP (rub) = FZPf - FZPp. The relative deviation takes into account the implementation of the production plan.
To calculate it, the variable part of the salary is multiplied by the plan performance factor, while the constant part remains unchanged. Piecework wages, bonuses for production results, vacation pay and other payments that depend on production volumes are included in the variable part. The salaries calculated according to tariffs refer to the permanent part.
Relative deviation of FZP: FZP \u003d FZP f - (FZPper * K + ZP constant).
Key indicators and formula for calculating labor productivity
The formula for calculating the average labor productivity: Vav=ΣQi*Ki,
- where Вср – average labor productivity;
- Qi is the volume of each type of manufactured product;
- Ki is the coefficient of labor intensity of each type of manufactured product.
To determine this coefficient, a position with minimal labor intensity is allocated. It equates to one. To find the coefficients for other types of products, the labor intensity of each is divided by the indicator of the minimum labor intensity. To calculate the labor productivity of one employee, the following formula is used: PT \u003d (Q * (1 - Kp)) / T1.
To calculate the indicators of labor productivity, the data of the balance sheet of the enterprise, in particular, the volume of manufactured products, are used. This indicator is reflected in the second section of the documentation in line 2130.
Average annual output per worker
The algorithm is great for finding the coefficient for both one hour and a whole year. As mentioned above, the indicator is a unique tool for characterizing the results of the work of employees in the calculation for a certain time interval. For example, you can calculate how many benefits one specialist of the company brings in one hour of active work, or, if we are talking about industrial enterprise how many parts a worker can produce in eight hours.
The formula for calculating the indicator is based on two fundamental values:
- laboriousness;
- production.
It is these two coefficients that serve as the basis for determining the level of production efficiency of the company and, as a result, its profitability. An increase in value leads to a corresponding increase in production volumes, as well as a switch to a policy of greater savings in matters of monthly salary.
Labor productivity indicators and calculation methods
Attention
Efficient use of resources is a condition that ensures the fulfillment production plans. For the purpose of analysis, the organization's personnel is divided into production and administrative. Based on the name, it is clear that the first group includes employees directly engaged in the main activity of the enterprise, and the second - all the rest.
For each of these groups, the average annual output is calculated and the quality of the use of labor is analyzed. Basic concepts In the course of labor force analysis, labor productivity is examined. It shows how many products are made per hour (day, month, year).
To calculate this indicator, you need to determine the average annual output and labor intensity. They best represent labor efficiency. Increasing productivity leads to increased production volumes and wage savings.
How to calculate labor productivity in an enterprise?
The following formula is used: Δ IN =[ Eh /(Hr - Eh)] x 100 percent
- Where, Eh is the planned savings in the number of employees;
- Hr - the number of specialists involved in the production process.
The calculation for one employee is carried out as follows: Δ IN = x 100 percent of the content Example For an example of the practical use of labor productivity, it is worth considering the following situation. back to content Task The enterprise manager was given the task of determining to what extent the labor productivity coefficient could change in the planned period, provided that during the reporting time slice products were created for a total of 2.5 million rubles. The number of employees involved is 1,350 people.
So you can determine the influence of each of the factors on the variable part of the salary. The constant part of the wage bill is affected by:
- number of personnel (H);
- number of days worked per year (K);
- average shift duration (t);
- average hourly wage (HWP).
FZP f \u003d H * K * t * NZP. The influence of each of the factors on the final result can be determined in exactly the same way.
Info
First, changes in each of the four indicators are calculated, and then the obtained values are multiplied with absolute and relative deviations. The next stage of the analysis is the calculation of the effectiveness of the use of payroll. For expanded reproduction, profit, profitability, it is necessary that the growth of productivity outpaces the growth of the wage bill.
Output per 1 employee balance formula
Labor productivity - balance calculation formula In some cases, when an audit of a third-party company is carried out, indirect indicators can be used to calculate the labor coefficient, which can be found in a simple accounting report. Calculation based on the balance sheet is not difficult and time consuming. The standard formula is used here. Only instead of the indicator of the volume of production (per hour, month, year), the total amount of work performed is used, which is also indicated in the financial statements.
Therefore, dividing the volume of products created for a certain time period by the amount of work performed, you can get an accurate calculation of labor productivity.
It took 8000/2500 = 3.2 man-hours to make one chair. To determine the productivity of labor in the workshop, structural unit plant, factory for the period (month, quarter, year), the formula PT \u003d ° C / cp is used, where
- PT - the average labor productivity of one employee for the period;
- оС - the total total cost of finished products for the period;
- сРР - the average number of employees of the shop.
Example 3. In November 2015, a metal products workshop produced finished products for a total of 38 million rubles.
The average number of employees was 400 people. 63,600 man-hours worked. In December 2015, products worth 42 million rubles were manufactured, and the average headcount was 402 people. 73560 man-hours worked.
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