For managers at the enterprise, it is extremely important to calculate various indicators characterizing the efficiency of the production of goods or the provision of services in order to constantly monitor it. financial condition. It is very important to evaluate, since the well-being of the company depends on it.
One of the "fundamental" indicators, which allows not only to evaluate current state production, but reveal reserves, is an indicator of labor productivity. In short, it refers to the volume of products that 1 worker produces in 1 unit of time.
Characteristics and main indicators of labor productivity
Labor productivity can be easily confused with labor intensity, but it is still worth distinguishing between them: with an increase in labor intensity, workers increase their physical and mental costs, while a change in labor productivity can be associated precisely with introduction new technology production.
In addition, labor productivity should be understood as two important indicators. First, this productivity labor activity . In this case, the ratio of the amount of finished products and the resources spent for this is implied. Secondly, this resource efficiency. Here they mean the ratio of volumes of finished products and units of labor costs.
The main indicators that characterize labor productivity are production(characterizes directly) and laboriousness(characterizes back). They are absolute, they are calculated for a certain moment, which means that they cannot answer the question of whether the enterprise is operating more efficiently than in previous periods.
Output is the volume of products manufactured per unit of time or by one average employee.
That is, this is the ratio of the amount of manufactured products and the cost of working time or.
Labor intensity is the time spent on the production of a unit of output, in other words, it is the ratio of labor costs to the volume of manufactured products.
This value is the reciprocal of productivity, so when dividing a unit by it, you can get the value of the labor productivity indicator.
Calculation methods
Typically productivity study at multiple levels, which depends on the measurement of labor costs.
So, allocate: 
- average hourly output the ratio of the volume of output to the number of man-hours in a period of time;
- average daily output the ratio of the volume of output to the number of man-days of all employees of the enterprise;
- average monthly output the ratio of the volume of output to the average payroll number of industrial and production personnel.
As can be seen from the principles and formulas for calculating these indicators, there is a connection among them: the output of one worker is the product of the average hourly output, the length of the working day, the length of the working period and the share of workers in the number of industrial and production personnel.
In addition, the method of calculating labor productivity depends on measuring the volume of output. Thus, there are 4 ways:
- natural - the ratio of natural measurement of the volume of manufactured products to the average number of personnel;
- conditionally natural - the ratio of natural measurement of the volume of different goods, reduced to one meter;
- labor - the ratio of standard and actual labor costs;
- cost - the ratio of the cost measurement of the volume of manufactured products to the average headcount.
It should be noted that the most accurate methods are labor and natural (or conditionally natural). In other words, the most unreliable is the value one, since in this case the change in labor productivity depends on the change in prices. It is especially important to take this into account when analyzing this indicator in dynamics.
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Sequence and example of indicator calculation
So, define labor productivity in the enterprise for the year at each level.
Let the volume of manufactured products per year be 500,000 pieces, the price of each unit is 20 rubles. industrial and production personnel is represented by 100 workers, and the working day lasts 9 hours.
Average hourly output \u003d 500,000 pieces / (360 days x 9 hours / day x 100 people) \u003d 1.543 pieces / hour
Average daily output \u003d 500,000 pieces / (360 days x 100 people) \u003d 13.889 pieces / h-day
Average monthly output \u003d 500,000 pieces / (12 months x 100 people) \u003d 416.667 pieces / h-month
Let's check connection between them:
Output per 1 worker = 1.543 units/h-hour x 9 hours/days x 360 days x 1/100 = 4999.32 units/person
We can also find total output:
Production volume \u003d 4,999.32 pieces / person x 100 people \u003d 499,932 pieces
Missing 67 pcs. products - calculation error when rounding indicators.
The above calculations show natural method determination of labor productivity, since the measurement of production was carried out in a natural (quantitative) way.
In a slightly different way, you can define labor productivity at each level cost method. For this, the cost value of output (500,000 pieces x 20 rubles) is used in the calculations.
Conditionally natural method implies bringing different goods to one measure: products can be expressed through the introduction of coefficients for conversion into costs necessary for the sale of one conditional product, the production of which requires actually manufactured products by the enterprise. labor method calculation of labor productivity requires the use of standard hours. The calculation of labor productivity in these two methods is similar to the one presented above.
About what labor productivity is, the procedure for calculating it and ways to increase it, is described in next video plot:
Balance sheet calculation method
Labor productivity can actually be determined from the data financial reporting, namely, by . difference this method from those presented above is that the volume of work performed, indicated in the balance sheet, is taken for calculations, instead of the volume of output. Further, its relation to the average number of personnel is determined. The resulting value is the actual productivity of labor, and the planned value is reflected in the balance sheet or company statistics.
Data analysis
It is now obvious that labor productivity speaks volumes. Its analysis can help identify the reasons for the low efficiency of the enterprise (for example, a small number of work-days - long weekends or vacations of employees). In addition, it seems possible to identify reserves for improving efficiency when detailed analysis work results.
Analysis of the indicator in dynamics allows you to identify a trend and draw up adequate and objective plans for future periods.
Labor productivity is characterized as one of the basic indicators reflecting the actual performance of the company's personnel.
Being a relative indicator, labor productivity makes it possible to compare the efficiency of different groups of people employed in manufacturing process and plan numerical values for subsequent periods.
The concept of labor productivity
Labor productivity characterizes the effectiveness of labor costs per unit of time. For example, it shows how much output a worker will produce in an hour.
At the enterprise, productivity is determined through two basic indicators:
- production;
- laboriousness.
They are the most appropriate in assessing the degree of efficiency of labor costs per unit of time. Increasing productivity leads to higher production volumes and savings on wages.
Calculation algorithm
In essence, labor productivity reflects the ratio of the volume of produced and/or sold products to the number of employees.
Indicators of the number of employees are based on payroll data. Each employee is only counted once per business day.
Labor costs and time spent on the production of products are also taken into account in the reporting documentation.
Indicators
The indicators of labor productivity at the enterprise include production, labor intensity and labor productivity index.
Working out(C) determines the volume of output per unit of paid working time by one payroll worker. The indicator can be found depending on two factors - the time spent and the average number of employees.
B=Q/T.
V=Q/H.
Labor intensity(Tr) expresses the amount of labor required by one worker to produce a unit of product. The indicator of labor intensity is the opposite of the indicator of production.
Calculation depending on the time spent:
Tr=T/Q.
Calculation depending on the average number of employees:
Tr=H/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 more verbose way performance calculation:
PT \u003d (Q * (1 - K p)) / (T 1 * H),
- where PT is labor productivity;
- K p - downtime coefficient;
- T 1 - labor costs of the employee.
If it is necessary to calculate the labor productivity of one employee, then the value of the average headcount indicator will be equal to one. Annual output per employee not only characterizes the performance of an individual, but also allows you to plan for the next period.
When calculating output, hours worked do not include downtime.
The volume of products sold can be expressed in any units - pieces, monetary or labor units.
The formula for calculating labor productivity
Based on the calculation of performance indicators for the functioning of employees at the enterprise, labor productivity index.
This indicator reflects the rate of productivity growth and is found as follows:
by production: ΔPT \u003d [(V o - V b) / V b] * 100%
in terms of labor intensity: ΔPT \u003d [(Tr about - Tr b) / Tr b] * 100%
- where B o - production output in the reporting period;
- C b - production output in the base period;
- Tr about - the complexity of products in the reporting period;
- Tr b - labor intensity of products in the base period;
- PT - index of labor productivity in percent.
The change in productivity can be found through the planned headcount savings using the following formula:
ΔPT \u003d [E h / (Ch r - E h)] * 100%,
- where E h is the planned savings in the number of personnel;
- Ch p - the number of workers (employees employed in the production process).
Indicator average labor productivity necessary in the case of a large number of manufactured products with different complexity.
The formula for calculating the average labor productivity:
Vsr=ΣQ i *K i,
- where Вср – average labor productivity;
- Q i is the volume of each type of manufactured product;
- K i - 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.
For calculation productivity of one worker the following formula is used:
PT \u003d (Q * (1 - K p)) / T 1.
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.
The formula for calculating labor productivity according to the balance sheet is as follows:
PT \u003d (line 2130 * (1 - K p)) / (T 1 * H).
Analysis
The calculated indicators allow for a comprehensive analysis of labor productivity at the enterprise.
Production and labor intensity evaluate the actual work of the staff, according to the results of the analysis, it is possible to identify resources for the development and growth of productivity, as well as for saving working time and reducing the number of employees.
The performance index reflects the change in performance in the current period compared to the previous one. It is extremely important for performance evaluation.
The level of productivity depends not only on the competence and ability of workers, but also on the level of material equipment, financial flows and other factors.
In general, labor productivity needs to be constantly improved. This can be achieved through the introduction of new equipment, employee training and competent organization of production.
Video - how you can use new technologies to increase productivity:
Discussion (12 )
How to calculate the average number of employees in the planned year if labor productivity increased by 9%. The number of workers in the reporting year is 280 people and the cost of marketable products in the reporting year is 650 billion rubles?
Two teams of workers process the same kind of parts. The daily production of parts by individual workers is characterized by the following data
Number of the worker (1 brigade) Daily output of the worker of the 1st brigade, pcs. Number of the worker (2nd brigade) Daily output of the worker of the 2nd brigade, pcs.
Determine the average daily number of parts processed by one worker of each team and a total of two teams. Need a solution, help?
Hope. Try to focus on the definition of labor productivity not in the way that we were drummed into the institutions, but according to K. Marx: - "labor productivity is the minimum cost of living labor with the maximum production of the product" and understand why we in the Union had giant workshops and an exorbitant number of workers, and capitalists automated lines and a minimum of workers in the production of the same volume of product.
Labor productivity, its growth in any enterprise is the basis for the growth of the wage fund and, accordingly, the growth of wages for specific workers.
For the proper running of a business, performance indicators are very important. They not only analyze the effectiveness of the use work force, but also at what level is the mechanization and automation of labor. There will be no productivity with ancient tools and equipment.
With such calculations, they usually bother large companies, where there is an economist, and even a whole economic department. For small businesses, everything is easier in practice. For example: I know what minimum revenue I should have in a month so as not to go into the red. Anything above is my profit. My personal opinion, how much and how do not count, but there will be no more money. It is better to work, sell more - and there will be something to consider.
As I understand it, a person is taken into account only as labor power and the cost of this labor power. But various force majeure situations are not included in the formula. As usual, in the absence of people, the overall productivity should not fall in any way, that is, the rest of the workers should do all the work of those absent. In general, there are many shortcomings in the workers, they need to pay bonuses, taxes, vacations and much more for them. Therefore, the installation of robots and machines is perfect option for production.
Knowledge of the theory is, of course, good ... But in fact, I have come across the fact that not a single business plan has yet ended as positively as planned ... Well, at least for me. There is always an action of some indefinite force that confuses all the cards. In any case, one thing is clear - if there is a sales market, and a good market that will not let you down and will pay for goods (or services) on time, then you can build a business ... If the sales market is not established, at least count. My business is based on sales of parts and accessories. There are no problems with suppliers - they are always ready to deliver goods - both immediately and on order, but customers in the right amount there is not always, as these are not essential products. Plus competition.))) Plus periodic crises ...))) How to calculate all this?
In fact, it is not so difficult as it might seem at first glance. When I was studying at the university in economics, we were literally forced to learn indicators of labor productivity, so that we would bounce off our teeth. But we didn't really want to do that. But now I have to admit that in vain. After I was lucky enough to open my own tailoring and repair workshop, I was faced with such important indicators of labor productivity as output and labor intensity. There were a lot of orders, there were 2 workers. There were difficulties with the task of orders, so I had to plan the work, calculate these indicators in order to get the result I needed, i.e. so that my workers complete at least 2 orders a day, working 8 hours. We also had to motivate employees to improve the speed and quality of work. For example, for every 3 completed orders for tailoring a product, give bonuses, then the speed of work will increase. That's all I've had so far, but I'm sure there are other ways that can help in this case and in this moment I am looking for ways to solve this problem.
In fact, all sorts of calculations are a huge pile and you can count endlessly. But I always go from the opposite. From the result that I need. If I want to receive retail outlet let's say 1000 rubles profit per day, then the goods should be sold for 9,000 rubles, if on average I (from experience) the seller sells 700 rubles per hour, then I need to work 11000/700 = 12.9 hours. Actually from 8 am to 9 pm. To reduce this time, you come up with different “promotions” and increase hourly revenue, as a result, according to me, the seller’s productivity can be up to 100 rubles of revenue per hour. I am working on her promotion.
It is a universal criterion that characterizes the efficiency of labor costs in material production. Its versatility lies in two areas of its use as a tool at once: private - regarding individual production by an employee, workshop, enterprise, and public, relating to a region, country, or even a group of countries.
It should be recognized that this indicator is a really useful economic indicator that demonstrates the basic criterion of production efficiency, which determines, say, in the most particular case, how much output a worker will produce per man-hour (thus, it is precisely the criterion of the level social production is an economic characteristic - labor productivity.)
The formula for calculating it exists in several versions, taking into account various factors affecting production in different ways. And there are many of them. If we talk about the development of the enterprise, such factors will be its automation and increased cost reduction and material consumption, progressive logistics schemes and energy efficiency, tax optimization, as well as improving the capital structure.
The Russian Economy in the System of International Labor Productivity
The level of expenditure of living labor in goods characterizes the manufacturability of social production. This indicator is an important criterion for the country's economic potential. Russia is the leader in this indicator among the CIS countries, showing its growth from 1999 to 2011 by 60%. However, according to statistics, such growth became possible due to the fact that the day before, in the period from 1989 to 1998, labor productivity was systematically decreasing in the country. The formula for calculating its dynamics, compiled by the World Bank, showed that over the past decade, Russians have managed to significantly increase the competitiveness of the country's economy. In 2010, labor productivity in the Russian economy amounted to 43% of the level developed countries members of the Organization economic development and cooperation (which includes 34 states, including the USA, Canada and EU countries) and 75% of the level of countries that have recently entered this community.
Historical evaluation of labor productivity dynamics
An interesting analysis of the dynamics was presented by Dr. economic sciences, head of the Center for International Economic Comparisons Kudrov Valentin Mikhailovich. He compared the labor productivity of the USSR and the USA in different time. The scientist believes that under Khrushchev this figure for Soviet Union was at the level of 35% of the US level, and under Brezhnev (which was kept silent in every possible way) it dropped significantly - to 27%. At the present time, having overcome the crisis, Russia has again reached the level of this ratio, even slightly exceeding the "Khrushchev" one.
According to the scientist, on the way to increase efficiency, it is necessary to improve the social structure, overcoming systemic pockets of inefficiency associated with:
Full loading of obsolete production facilities;
Unqualified staff;
The inadequacy of labor legislation to the challenges of our time;
outdated technologies;
bureaucratic barriers;
Lack of staff motivation;
financial flows.
Labor productivity as an accent of modern economic policy
Economists link further growth in labor productivity with an increase in the manufacturability of production. The extensive path is irrelevant. The executive power, carrying out strategic planning of economic development, must certainly monitor the compliance of macroeconomic indicators of GDP and labor costs for its production. The significance of the problem of increasing labor productivity was manifested in the state planning of relevant measures. In 2012, Russian President Vladimir Putin signed Decree No. 596, planning a long-term economic policy until 2018. This document we are talking and about increasing labor productivity in the Russian national economic complex by one and a half times, compared with the level of 2011. To realize this plan, as the president himself commented, it will be possible only through the implementation of innovative scenarios for the dynamization of the economy. Moreover, in key sectors of the economy, it is necessary to reach the boundary of a fourfold increase in labor productivity!
The essence of increasing labor productivity
The problem of the cumulative decrease in production costs with a reduction in them specific gravity living labor is hallmark modern technologies. At the same time, the process of increasing labor productivity is not hidden, it is visualized by increasing the volume of production while ensuring high level its qualities: production becomes more efficient. The latter means not only an increase in its volume, but also a decrease in the cost per unit of output; optimization of the circulation cycle of goods; maximizing the rate of profit.
In addition, a long-term trend of improving the quality of labor should be accompanied by an increase in its payment (as a motivational factor for increasing individual performance indicators by staff). At the level of executive power, it should be constantly compared how the efficiency of a person's work correlates with his personal well-being. In a progressive society, one should systematically correlate social status person with his labor activity.
Labor productivity. Formula #1
It is obvious that the management of the process of increasing labor productivity should be based on methods for determining and evaluating it. Plans to improve the efficiency of the use of human labor are drawn up using two indicators. Classically, labor productivity is determined on the basis of output, as well as labor intensity. The output can be defined as a quotient obtained from dividing the volume of manufactured products (O) by the time spent on its manufacture, calculated according to the spent living labor (T) (see formula 1).
Labor intensity is the reciprocal of output, that is, it shows how much time an employee must spend on manufacturing products of a certain value (see formula 2.).
It should also be clarified that the volume of manufactured products is calculated in value (the most universal, common), natural, conditionally natural and labor form.
The extractive industry is dominated by the natural form, light industry- conditionally natural. The labor method uses a technique when the actual time spent is compared with the normative one.
Typically, output is calculated at conditional time intervals that clearly demonstrate labor costs (man-day, man-hour). However, it is obvious that given formula approximate quality. Indeed, in practice, labor productivity is a non-linear function. The calculation formula should at least depend on the number of production workers (i.e., take into account the scale of production) and the non-stop production.
Labor productivity: time trouble for extensive development
Quite specific is the relationship between labor productivity and product quality. Currently in Russian industry semi-automatic organization of production prevails. In this state of affairs, an increase in production standards will inevitably lead the worker to an increase in "manual labour". The latter circumstance, if he is inexperienced, means that he does not fulfill the plan, and if he has qualifications, the quality of the product will decrease.
How can labor productivity be extensively increased? The calculation formula will show: by increasing the length of the working day, (or switching to a six-day working week). Profitability will indeed increase slightly due to the fact that fixed costs will remain unchanged. However, in the long term, this leads to only one thing - social tension: "the lower classes do not want, but the upper classes cannot."
Labor productivity in non-productive sectors of the economy
Should labor productivity be determined only in? The US economy, for example, shows a trend towards a significant excess of the share of services in GDP. For example, in 2010, the share of American material production in the country's GDP was less than 20%! From this it becomes obvious that the performance of an engineer, an analyst, is determined by other criteria than those relevant for an industrial worker. For them, indicators of qualification in use are relevant. special programs, access to reference data. Also, their productivity is influenced by the competence of the management and the coherence of the work team.
Regarding the management the most important criteria are knowledge of the characteristics of the entrusted enterprise and the experience of the manager.
Labor productivity. Formula 2
For greater relevance of the formula for determining labor productivity (P), we introduce labor costs into its composition, as well as the downtime factor. Idle time will be taken into account through Kpr (downtime ratio), defined as the ratio of actual downtime to total working time. The "manual labor" invested in production, expended by the labor collective, will be expressed through T1 - individual labor costs per worker, and H - the number of employees. Thus, we have obtained the second formula for determining labor productivity (see formula 3):
P \u003d (O * (1 - Kpr)) / (T1 * H) (3)
However, as we have already mentioned, labor productivity is a complex and non-linear concept. Its formula obviously depends not only on the human factor.
Labor Productivity Formula with Costs
It is precisely the problem of the expediency of investments in production that is presented in a complex way - the main criterion for the effectiveness of the country's economy. It is based on the assessment of labor productivity, analyzing it in many ways. The investor must be aware in advance what costs the company founded by him will entail in its production cycle. Therefore, it is expedient for him to estimate what costs he will incur per 1 ruble of production. Accordingly, the above formula will be expanded due to the indicators related to the unit cost of production: KZ (capital costs); EZ (operating costs); P (repair costs); OT (labor); H (taxes and obligatory payments); dr (other expenses incurred (administrative, other).
P \u003d (O * (1 - Kpr)) / (Z * T1 * H) \u003d (O * (1 - Kpr)) / ((KZ + EZ + R + OT + N + Dr) * T1 * H)
Managers' Strategies for Increasing Labor Productivity
Consideration of the economic characteristic we are studying in the context of microeconomics suggests a multifactorial environment. Automation is considered to be the leading direction of industrial development. Thus, the functions of control and management, imperfectly performed by employees, are purposefully transferred to specialized instruments and automatic devices.
Many well-known managers, starting to manage the company, begin the struggle for labor productivity with organizational measures: simplifying the structure, reducing workers who cannot cope with production standards, honing logistics, optimizing the back office. They also use the optimization of the range of products according to the criterion of profitability.
Average labor productivity
Rarely do companies meet manufacturing enterprises that produce a range of products consisting of only one product. At the same time, it is obvious that each position of the product range entails different production costs. How is average labor productivity determined? The formula that determines the average output (B s) consists of the sum of the products of the number of manufactured products for each item of the assortment (O i), multiplied by the corresponding conversion factor (K i) (see formula 4):
B c = Σ O i * K i (4)
The coefficient itself is defined as follows:
The least labor-intensive position of the assortment is revealed;
The labor input of any other position is divided by the minimum labor input. This is the desired coefficient.
The aforementioned sum of products equates, by means of conversion factors, the production of heterogeneous products to the production of homogeneous products with minimal labor intensity.
Output
To achieve modern, especially for investors, many factors should be taken into account: material, technical, labor, financial. All of them, these factors, must be comprehensively taken into account by managers in order to create a strategy for a truly promising and successful production.
However, even when best organization the leading role in the progress of labor productivity at the enterprise belongs to the labor collective: production and non-production personnel. It is these people who best see the unused opportunities of "their" enterprise. Accordingly, they should be interested in partnering with the company's management: to look for reserves to increase labor productivity: to increase cost savings, reduce labor intensity.
If the personnel of the enterprise acts indirectly on the factors of production - through management, then on the reserves - directly. What are reserves? Let's answer briefly: this is rationalization work in two directions: technical and organizational. Reserves, in contrast to factors (which are a strategic category), are reflected more quickly and for shorter periods of time, their use demonstrates the tactics of increasing labor productivity by an enterprise.
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 workers 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
During the analysis of the labor force, She shows how many products are manufactured 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.
Resource availability
Of great importance is the number of employed people in the enterprise. When analyzing security, the actual number is compared with the planned and indicators for the previous period for each group of workers. A positive trend is one in which the average annual output grows against the background of a change (decrease) in the number of any of the groups of employed employees.
The reduction of auxiliary personnel is achieved by increasing the level of specialization of persons engaged in the adjustment and repair of equipment, the growth of mechanization and the improvement of labor.
The number of personnel is determined according to industry standards and rational use working time required to perform certain functions:
1. Workers: H \u003d Labor intensity: (Annual Fund of Working Time * Coefficient of Compliance with Standards).
2. Equipment workers: N = Number of units * Number of workers in this area * Load factor.
Skill level analysis
The number of employees by specialty is compared with the normative one. The analysis reveals a surplus (shortage) of workers in a particular profession.
The skill level score is calculated by summing tariff categories for each type of work. If the actual value is lower than planned, this will indicate a decrease in product quality and the need to improve the skills of personnel. The opposite situation suggests that workers need to be paid extra pay for qualifications.
Managerial personnel are checked for compliance with the level of education of the position held. The qualification of an employee depends on age and experience. These parameters are also taken into account in the analysis. Calculates accepted and retired employees, including those for negative reasons. At the next stage, the use of working time is analyzed according to the following algorithm:
1. Nominal mode = 365 days - The number of weekends and holidays.
2. Private mode \u003d Nominal mode - The number of days of absence from work (vacation, illness, absenteeism, decision of the administration, etc.).
Labor intensity
Labor intensity is the time spent on the production of a unit of output:
Tr \u003d FRVi / FRVo, where:
- FRVi - time to create the final type of product;
- FRVo - the general fund of working time.
The average annual output is the inverse indicator of labor intensity:
- T \u003d Time spent / Volume of production.
- T \u003d Number of personnel / Volume of production.
To calculate the productivity of one worker, in the above formula in the numerator you need to put one. The average annual output per worker is the inverse indicator of labor intensity. It not only displays the performance of a particular employee, but also makes it possible to draw up a plan for the next year.
With a decrease in labor intensity, labor productivity increases. This is achieved through the introduction of scientific and technical progress, mechanization, automation, revision, etc. Labor intensity should be analyzed not only with planned indicators, but also with other enterprises in the industry.
Output and labor intensity reflect results real work, on the basis of which it is possible to identify resources for development, increasing productivity, saving time, reducing the number.
performance index
This is another indicator of the performance of employees. It shows the rate of productivity growth.
ΔPT = [(B1 - B0) / B0] * 100% = [(T1 - T1) / T1] * 100%, where:
- B1 - average annual output of one employee in the reporting period;
- T1 - labor intensity;
- B0 is the average annual output of a worker in the base period;
- T0 - labor intensity of the base period;
As can be seen from the above formulas, the index can be calculated from the output and productivity data.
Changes in the index are determined based on the planned headcount savings:
ΔPT \u003d [E / (H - E)] * 100%, where E is the planned savings in numbers.
The index shows the change in performance in the base period compared to the previous one. Productivity depends on the competence of workers, availability necessary equipment, financial flows.
Alternative
P \u003d (Volume of production * (1 - Downtime ratio) / (Labor costs * Headcount).
This approach does not take into account idle hours. The volume of production can be expressed in pieces, labor or monetary units.
Factor analysis
Since labor productivity is calculated based on the quantity of products manufactured per unit of time, it is these indicators that are subject to detailed analysis. In the course of calculations, the level of fulfillment of tasks, tension, increase in output, reserves for productivity growth and their use are determined.
Factors that affect labor productivity can be combined into groups related to:
Raising the technical level;
Improving the organization of work;
Increasing the qualifications of employees, the level of education of workers, strengthening discipline and improving the system of accrual and payment of wages.
Labor productivity is analyzed in the following areas:
- an assessment is made of the level of generalizing indicators;
- the factors influencing the average hourly output are analyzed;
- reserves for increasing productivity are identified;
- the labor intensity of products is studied.
Example 1
Based on the data presented in the table below, it is necessary to determine the average annual and average hourly output of the enterprise.
Indicator | Dynamics, % |
|||||
Plan for 2014 | Fact by 2014 | Fact / Plan |
||||
Manufacture of products, thousand rubles | ||||||
Worked by workers, thousand man-hours | ||||||
Labor intensity per thousand rubles. | ||||||
Average annual output, rub. | ||||||
Increase in productivity by reducing labor intensity:
According to the plan: (4.7 * 100) / (100-4.7) = 4.91%;
In fact: (9.03 * 100) / (100 - 9.03) = 9.92%.
The labor intensity plan was overfulfilled by 4.33%. As a result, the average annual output increased by 5.01%.
Peculiarities
- Number of employees in optimal conditions should be calculated according to the average. 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 performance is determined if there is a large number of products with different complexity, according to the following formula:
Вср = ΣVolume of production of a type of product *Coefficient of labor intensity of a type of product.
The value (K i) for positions with minimal 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 per worker:
Pr \u003d (Volume of output * (1 - K i) / T.
Pr \u003d (p. 2130 * (1 - K)) / (T * H).
Productivity must be constantly increased through the use of new equipment, training of workers, and organization of production.
Payroll fund (FZP)
The analysis of the wage bill begins with the calculation of the deviations of the actual (FZPf) and planned (FZPp) salaries:
FZPa (rub) \u003d 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).
- production volume (O);
- production structure (C);
- specific labor intensity of products (UT);
- salary for one man-hour (FROM).
FZP lane \u003d O * C * UT * FROM.
Before analyzing each of the factors, it is necessary to carry out intermediate calculations. Namely: define the FZP variable:
- according to the plan: FZP pl \u003d O * C * FROM;
- according to the plan, taking into account the given volume of production: wage bill cond. 1 = FZP pl * K;
- according to the plan calculated with the actual volume of production and structure: wage bill cond. 2 \u003d O * UT * FROM;
- actual with specific labor intensity and a given level of remuneration: wage bill cond. 3 \u003d Of * Utf * OTf.
Then you need to multiply each of the obtained values by the absolute and relative deviation. 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. 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. If this condition is not met, then there is an increase in cost and a decrease in profit:
- earnings (J RFP) \u003d Average salary for the reporting period / Average salary for the planning period;
- average annual output (J Fri) = Output for the reporting period / Output for the planning period;
- labor productivity: (K op) / K op \u003d J pt / J zp;
- FZP savings: E \u003d FZPf * ((J zp - J pt) / J zp).
Example 2
- production volume - 20 million rubles;
- average annual number - 1,200 people;
- for the year, the employees of the organization worked 1.72 million people per hour and 0.34 million people per day.
- Hourly output per worker \u003d Volume of production / Man-hours worked \u003d 20 / 1.72 \u003d 11.63 rubles.
- Daily output \u003d 20 / 0.34 \u003d 58.82 rubles.
- Annual output \u003d 20 / 1.2 \u003d 16.66 rubles.
Today important economic indicator, characterizing the productivity of a firm or enterprise, is the formula for calculating labor productivity.
This indicator reveals how fruitful the activity of employees is, which is expressed in the amount of work performed, completed per unit of time.
This coefficient will tell you how competently the system of economic relations in the company is built, how effective the various groups of employed employees are and will allow you to plan numerical values for years to come.
This is a universal criterion that has proven its usefulness both within the framework of one enterprise (or its separate parts), and across the city, region, country.
Influencing factors
It has been established that this parameter shows the effectiveness of labor costs for a selected unit of time - for example, it shows what is the value of manufactured products by one employee in one hour. Typically, two main factors apply:
- Labor intensity;
- Working out.
Their use will allow you to assess the degree of efficiency of labor costs with the greatest accuracy. It is logical that the increase in productivity will lead to:
- Savings on employee salaries;
- Increasing the size of the enterprise.
What affects labor productivity?
Since it is a variable indicator, its value depends on several factors. Increasing production is the main condition that guarantees the existence of the company and the growth of its income.
The reasons for the change in productivity are conditionally divided into internal and external.
Internal reasons:
- Production structure updates;
- Changing the management system at the enterprise;
- Introduction of technological innovations that improve the workflow;
- Motivational measures designed to increase the productivity of workers.
External reasons:
- Changes in the political sphere;
- Features of the environment;
- Global economic factors.
Performance Metrics
As described above, output and labor intensity are the two main criteria that can describe productivity. They give a clear idea of the effectiveness of the staff, and also help to identify the potential in individual areas of production.
Working out will show how much output was produced by the employee per unit of paid time. This indicator depends on the average number of employees and on the time spent. Thus, the output can be calculated:
B =V/ T,
where V is the number of manufactured items, T is the unit of paid time.
B =V/ N,
where N is the average number of employees.
Labor intensity allows you to understand how much effort it takes for one worker to create a unit of goods. This indicator is inversely related to production.
R = T/ V,
R = N/ V.
Most exact way calculation, taking into account idle hours, is indicated below.
P = (V*(1- K))/(F* N),
where P is productivity, V is the volume of production in units, K is the downtime factor, F is labor costs per employee, N is the average number of employees.
Today, three methods are used at once:
- natural method;
- cost method;
- labor method.
The main difference between these methods is in units of measurement of the amount of work. In any case, the formula for calculating labor productivity will help to calculate the indicator.
1. natural method considered one of the most accurate.
The calculation in this case is expressed in physical units- meters, kilograms, pieces, liters. However, if the products manufactured at the enterprise are heterogeneous, then the natural method will not give any results.
For example, if a factory produces several types of milk, the use of a natural indicator is excluded.
P = V/ X,
where P is labor productivity, X– total amount workers engaged in the manufacture of this product, V is the output in the selected units of measurement.
2. cost method determines labor productivity in monetary units.
This method is considered the most versatile and versatile - it will allow you to compare the dynamics in different periods of time, evaluate the work of employees of different qualifications and different specializations.
P = S/ X,
where X is the number of workers involved in the production of the product, S is the product in monetary terms.
3. labor method allows you to express labor productivity for various services and works.
In this case, the labor costs required for the manufacture of one unit of goods are calculated.
For the labor method, it is desirable to take into account strict standards for various kinds activities, and at the same time - the method is suitable for any enterprise, regardless of their structure.
P = G/ X,
where G is the amount of work per unit of time.
Pcp =Σ V * Y,
where V is the total amount of manufactured products, Y is the labor input coefficient for the corresponding product.
To determine Y, the position with the smallest value; in this case, this figure becomes equal to one. To determine the coefficients for other types of activities, the labor intensity of each of them is divided by the minimum value.
Labor productivity index
This component will determine the growth rate of the parameter, allowing you to predict its increase or decrease depending on some factors.
Production calculation:
∆P= ((B - B0) / B0)) * 100%
Calculation by labor intensity:
ΔР = ((R – R0)/ R0)) * 100%, where
ΔP is the change in productivity, B is the output for the reporting period, B0 is the output for the base period, R is the labor intensity of the reporting period, R0 is the labor intensity of the base period.
Afterword
It is the definition of the indicator of labor productivity that will allow us to evaluate the efficiency of the enterprise and its personnel, as well as to predict its further change. The index is extremely important for determining the quality and expediency of work in the chosen direction.
It is worth remembering that it is necessary to monitor the dynamics, taking into account various external and internal factors, in order to achieve maximum productivity.