What does the increase in labor productivity mean? See pages where the term increase in output is mentioned. a way to increase productivity without buying new equipment
Labor productivity is measured by the amount of product created by an employee per unit of time (year, month, shift, hour).
Labor productivity- this is an indicator of the efficiency of the enterprise’s employees, the productivity of their production activities.
Types of performance:
- actual- equal to the ratio of the actual output of the product to the labor costs that were necessary for its manufacture;
- cash- shows the amount of product that can be produced excluding losses such as waiting and downtime;
- potential- the estimated amount of output, which is possible if all other loss factors are eliminated in the processes of organizing production operations, as well as with the improvement of both materials and equipment.
In order to effectively manage employee performance, it is necessary to be able to correctly evaluate and measure it throughout the entire enterprise. There are 7 different criteria for the effectiveness of the production organization system:
- Efficiency is the degree to which an enterprise achieves its goals.
- Profitability is the degree to which an enterprise uses available resources.
- Quality is the degree to which an enterprise meets requirements, expectations and specifications.
- Profitability is the relationship between gross income and total costs.
- Productivity is the ratio of the amount of an enterprise's product and the amount of costs for the production of the corresponding product.
- The quality of work life is how the employees of an enterprise react to the socio-technical aspects of the enterprise and the path it has chosen.
- Introduction of innovations - applied creativity.
What ways to achieve increased labor productivity?
Increasing labor productivity at an enterprise is achieved by the following methods:
Replacement of labor with capital. The implementation of this method is carried out through the technical re-equipment of production, the introduction of new effective equipment and technologies.
Labor intensification. This method is implemented through the application of a number of administrative measures at the enterprise, which are aimed at speeding up the performance of their work by the enterprise's employees.
Increasing the efficiency of labor organization. This method involves identifying and eliminating all factors leading to production losses, determining the most rational ways to increase work efficiency, as well as developing optimal methods for organizing production processes at the enterprise.
Practical experience of Russian and global enterprises in increasing labor productivity can be found in Almanac "Production Management"
At enterprises, an increase in labor productivity is defined as:
- increasing the quantity of product created per unit of time with its quality unchanged;
- improving the quality of the product while keeping its quantity created per unit of time constant;
- reducing labor costs per unit of product produced;
- reducing the share of labor costs in the cost of the product;
- reducing the production and circulation time of the product;
- increasing the rate and mass of profit.
Formula for calculating output and labor intensity
where B is output;
O is the volume of the product in certain units;
T - labor costs for producing a unit of product;
Tp - labor intensity of product production.
Growth factors and reserves for increasing labor productivity
Factors influencing the growth of labor productivity can be combined into 3 groups:
- Logistical. They are related to the use new technology, using new technologies, materials and types of raw materials.
- Organizational and economic. These factors are determined by the level of organization of management, production and labor.
- Socio-psychological. These factors imply the socio-demographic composition of the team, its level of training, the moral and psychological climate in the team, labor discipline, etc. Social and natural conditions of labor.
All of the above factors have an impact on increasing or, conversely, decreasing labor productivity. Determining the impact of each is a necessary condition for planning activities and ways to increase enterprise production.
Reserves for increasing labor productivity- These are untapped opportunities to save labor costs.
At a specific enterprise, work aimed at increasing labor productivity can be carried out through:
- reserves for reducing labor intensity, that is, modernization and automation of production, introduction of new work technologies, etc.;
- reserves for optimizing the use of working time - production management and labor organization, improving the structure of the enterprise;
- improving the structure of personnel and the personnel themselves - changing the ratio of managerial and production staff, advanced training of employees, etc.
QUESTION 23
Labor productivity characterizes efficiency, effectiveness of labor costs and is determined by the amount of products produced per unit of working time, or labor costs per unit of products produced or work performed. There is a distinction between the productivity of living and the productivity of social (aggregate) labor.
Living labor productivity determined by the cost of working time in each individual production, and productivity of social (total) labor - costs of living and materialized (past) labor. The productivity of social (total) labor in relation to the entire national economy is calculated as the sum of national income per person employed in the branches of material production.
At enterprises, labor productivity is defined as the cost efficiency of living labor only and is calculated through indicators of output and labor intensity of products, between which there is an inverse relationship (Fig. 3).
Rice. 3. Labor productivity indicators
Output (B)— This the amount of products produced per unit of working time or per one average employee or worker for a certain period (hour, shift, month, quarter, year). It is calculated as the ratio of the volume of production (OP) to the cost of working time for the production of these products (T) or to the average number of employees or workers (H):
B = OP / T or B = OP / H.
Note that when defining the level of labor productivity through the output indicator, the numerator (volume of products produced) and the denominator of the formula (labor costs for production or the average number of employees) can be expressed in different units of measurement. In this regard, depending on the denominator of the formula used, average hourly, average daily, average monthly, average quarterly and average annual production are distinguished.
Index average daily output products reflects the average volume of products produced by one worker per day worked:
When calculating daily output Days worked by a person do not include all-day downtime and absenteeism. It depends on the average hourly output and the degree of use of the working day:
In days = In hours × P cm,
where P cm is the average actual duration of a working day (shift).
Note that if costs labor are measured by the average number of workers, then we obtain an indicator of the average monthly (average quarterly, average annual) production output per one average worker (depending on the period of time the volume of production and the number of workers belong to - month, quarter, year):
Average monthly output depends on the average daily output and on the number of days worked on average by one average worker:
In month = V d × T f
In month = In hour × T f × P cm,
where Tf is the average actual duration of the working period, days.
The relationship of this indicator with the previous one is determined by the specific gravity (d) workers in the total number of PPP employees:
Indicators quarterly average And average annual output per one average worker (employee) are determined similarly. Note that the volume of gross and commercial output can be calculated using the formula:
Regarding the numerator production indicator, then, depending on the choice of unit of measurement, the volume of production can be expressed in natural, cost and labor units of measurement. Accordingly, there are three methods for determining output: natural (conditionally natural), cost and labor (based on standardized working hours).
Natural indicators measurements labor productivity are the most reliable and accurate and are more consistent with its essence, but the scope of their application is limited. Natural indicators when determining output are used at enterprises in such industries as gas, coal, oil, electric power, forestry, etc., and conditionally natural indicators - in the textile, cement industry, metallurgy, production of mineral fertilizers, etc.
Compared to naturalcost method the definition of output is universal, but it takes into account not only changes in the costs of living labor, but also, to a large extent, the influence of structural changes in production program, material intensity of manufactured products, price changes, etc. Output in monetary terms at an enterprise, depending on the area of application of this indicator, can be determined by indicators of gross, marketable, sold and net products.
Labor method measurements Labor productivity involves the use of labor intensity as a measure of production. In practice, it has a limited scope of application: at individual workplaces, in teams, at sites and in workshops producing heterogeneous and unfinished products that cannot be measured either in natural or in monetary units. In most cases, normalized technological labor intensity at the beginning of the year is used as a product meter.
Main planning and accounting indicators Labor productivity at industrial enterprises is the volume of production in physical or value terms per employee of industrial production personnel (per man-day or man-hour worked) and the labor intensity of a unit of product or work. Labor intensity ( T r ) represents the cost of living labor to produce a unit of output. The labor intensity indicator has a number of advantages over the output indicator. It establishes a direct relationship between production volume and labor costs and is determined by the formula:
T r = T / OP,
Where T— time spent on the production of all products, standard hours or man-hours; OP— volume of products produced in physical terms.
Note that the production indicator is a direct indicator of labor productivity, since the greater the value of this indicator (other things being equal), the higher labor productivity. The labor intensity indicator is the opposite, since the lower the value of this indicator, the higher the labor productivity. There is a relationship between changes in time standards (labor intensity) and output. If the time rate decreases by (C n) percent, then the production rate increases by (U c) percent, and vice versa. This dependence is expressed by the following formulas:
Example. The time rate has decreased by 20%, then the production rate will increase by Y in = (100 × 20)/(100 - 20) = 2000/80 = 25%. And vice versa, if the production rate increases by 25%, then the time rate will decrease by C n = (100 × 25)/(100 + 25) = 20%.
Depending on the composition of labor costs, included in the labor intensity of products, and their roles in the production process are distinguished by technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity (Fig. 16.4).
Rice. 4. Structure of the total labor intensity of manufacturing products
Technological complexity (T tech) reflects the labor costs of the main production piece workers (T xia) and temporary workers (T pov):
T tech = T sd + T rev,
The indicator of technological labor intensity is the most common, because the rationing of labor at an enterprise (firm) concerns workers to a greater extent, and employees to a lesser extent.
Labor intensity of production maintenance (T obsl) represents the totality of costs of auxiliary work shops of the main production (T remember) and all workers in auxiliary workshops and services (repair, energy workshop, etc.), busy servicing production (T sp):
T obs = T aux + T aux.
Production labor intensity(T pr) includes the labor costs of all workers, both main and auxiliary:
T pr = T tech + T obs.
Labor intensity of production management (That) represents the labor costs of employees (managers, specialists and actual employees) employed in both main and auxiliary workshops (T sl.pr), and in general plant services of the enterprise (T next head):
T y = T next + T next head.
Included total labor intensity (T full) labor costs of all categories of industrial production personnel of the enterprise are reflected:
T full = T tech + T obs + T y.
Depending on the nature and purpose of the costs of labor, each of the indicated indicators of labor intensity can be project, prospective, normative, planned and actual. In planned calculations, a distinction is made between the labor intensity of manufacturing a unit of product (type of work, service, part, etc.) and the labor intensity of commercial output (production program).
Labor intensity per unit of production(type of work, service), as already noted, is divided into technological, production and complete, depending on the labor costs included in the calculations. The labor intensity of a unit of production in physical terms is determined for the entire range of products and services at the beginning of the planning period. With a large assortment, labor intensity is determined by representative products, to which all others are reduced, and by products that occupy the largest share in total volume products.
Labor intensity of commodity output ( T tv ) is calculated using the following formula:
Where T i— labor intensity of a unit of production (work, services), standard hours; OP, is the volume of output of the i-th type of product, according to the plan, of the corresponding units; P— number of items (nomenclature) of products (works, services), according to the plan.
T ore intensity of the production program is defined similarly. Note that if the calculations use the technological (production, total) labor intensity of a unit of production (work, services), then accordingly we obtain the technological (production, total) labor intensity of the commodity output (production program).
Rational use of enterprise personnel is an indispensable condition for ensuring the uninterrupted production process and the successful implementation of production plans. For analysis purposes, all personnel should be divided into industrial and non-industrial personnel. To industrial production personnel (PPP) include persons engaged in labor operations related to the main activities of the enterprise, and non-industrial personnel include employees of cultural institutions, Catering, medicine, etc., owned by the enterprise.
Workers PPP are divided into workers and employees. The employees include managers, specialists and other employees (office accounting, etc. personnel). Workers are divided into main and auxiliary. In analysis labor resources enterprises can be distinguished three directions:
1. Analysis of labor use.
1.1. Analysis of the enterprise's supply of labor resources.
1.2. Analysis of personnel qualification level.
1.3. Analysis of forms, dynamics and reasons for personnel movement.
1.4. Analysis of working time use.
2. Analysis of labor productivity.
2.1. Analysis of the implementation of the plan for increasing labor productivity and determining the increase in production due to this factor.
2.2. Factor analysis of labor productivity.
2.3. Reserves for growth of labor productivity.
3. Analysis of remuneration.
3.1. Analysis of the composition and dynamics of the fund wages.
3.2. Factor analysis of the wage fund.
3.3. Analysis of the efficiency of using the wage fund.
Sources of information for analysis:
Labor plan, f No. 1-T “Labor report”, f No. 5-3 “Report on the costs of production and sales of products (works, services) of an enterprise (organization), statistical reporting of the personnel department on the movement of workers, etc.”
5.1. Labor Utilization Analysis
During the analysis of the supply of labor resources, a comparison is made of the actual number of personnel with the previous period and the planned number of the reporting period for all classification groups. The analysis process examines the relationship between groups and trends in this ratio.
The effect of changes in the share of main workers in their total number on the output of one worker is determined by the formula
Where UD 1, UD 0– the share of main workers in their total number according to the plan (base period) and report; NE 0– average annual output of one worker working according to plan.
The reduction of auxiliary workers can be achieved through the concentration and specialization of auxiliary work: setting up and repairing equipment, increasing the level of mechanization and improving the work of these workers.
Number of workers Ch r determined based on the norm of labor intensity of work for the planned period (T), effective (real) annual fund of working time (Tef) and the planned rate of compliance with standards TOnn according to the formula
.
The number of workers employed in hardware and aggregate work, where the workers’ actions consist mainly of managing mechanized or automated processes, is determined by workplaces and service standards:
,
Where n i
– number of units per i-th operation;
HPi– the number of workers required to service the i-th workplace;
kZi is the workload factor of workers at the i-th operation when their professions coincide;
i
– name of operations.
The number of employees is determined based on organizational structure enterprise and the rational number necessary to ensure management functions.
The number of non-industrial personnel is determined according to standard industry standards and service standards.
Analysis of professional and qualification level of workers is made by comparing the available number by specialty and category with the number required to perform each type of work in sections, teams and the enterprise as a whole.
At the same time, a surplus or shortage of workers in each profession is revealed.
;
,
Where To assess the compliance of workers’ qualifications with the complexity of the work performed at a site, workshop, or enterprise, the average tariff categories of work and workers are compared, which can be determined using the weighted average arithmetic formula: T r
H- tariff category, p
H– total number (number) of workers,
pi
– number of workers of the i-th category,Vi R
– number of workers of the i-th category,
– volume of work of the i-th type,
If the actual average wage category of workers is below the planned one below the average tariff category work, this may lead to a decrease in the quality of the products and, therefore, it is necessary to provide for advanced training of personnel.
If the average category of workers is higher than the average tariff category of work, then workers need to make additional payments for using them in less skilled jobs.
During the analysis of the qualifications of management personnel, they check the compliance of the level of education of each employee with the position held, and study issues related to the selection of personnel, their training and advanced training.
The qualification level of workers depends largely on age, work experience, education, etc. Therefore, in the process of analysis, changes in the composition of workers by age, work experience, and education are studied. An important step in analyzing the use of personnel by an enterprise is to study labor movements
. The analysis is carried out over a number of years based on the following coefficients. (Table 14)
During the analysis, the reasons for the departure of workers for violation of labor discipline are carefully studied, since this is often associated with unresolved social problems. However output depends not so much on the number of workers, but on the amount of labor spent on production, determined by the amount of working time. That's why analysis of working time use
is an important part of analytical work at the enterprise.
Table 14
|
Labor movement indicators |
Indicator name |
Formula for calculating the indicator |
|
Economic sense Reception turnover ratio (K n) Disposal turnover ratio (K in) Employee turnover rate (Kt) |
|
Personnel constancy coefficient (K post) Characterizes the share of hired employees for the period Characterizes the proportion of workers who left during the period Characterizes the level of employee dismissal for negative reasons |
Characterizes the level of employees constantly employed at a given enterprise in the analyzed period (year, quarter)
Analysis of the use of working time is carried out on the basis of the working time balance. The main components of the balance are presented in Table 15.
Table 15
|
Key indicators of the working time balance of one worker |
Time fund indicator |
Legend |
Calculation formula |
|
Notes Calendar Nominal (mode) |
Useful working time fund T nom =T to -t output T manifest =T nom -t implicit |
T p = T t-t ch holidays t no-show – days of absence: vacation, illness, by decision of the administration, absenteeism, etc. t – nominal working time, t vp – time of intra-shift downtime and breaks in work, reduced and preferential hours |
The complete use of labor resources can be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of employees, for each production unit and for the enterprise as a whole.
The working time fund (WF) depends on the number of workers (N p), the number of working days worked per working day on average per year (D), the average working day (t):
|
|
If, in fact, one worker worked fewer days and hours than provided for by the plan, then it is possible to determine excess working time losses: all-day (D sweat) and intra-shift (t sweat):
During the analysis, it is necessary to identify the reasons for the formation of excess working time losses. Among them may be: additional holidays with the permission of the administration, absenteeism due to illness, absenteeism, downtime due to equipment malfunction, lack of work, raw materials, materials, fuel, energy, etc. Each type of loss must be assessed in detail, especially those that depend on the enterprise. Reducing the loss of working time for reasons depending on the workforce is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.
Having studied the loss of working time, unproductive labor costs are identified, which consist of working time costs as a result of manufacturing rejected products and correcting defects, as well as due to deviations from the technological process (additional working time costs). To determine unproductive losses of working time, data on losses from defects are used (magazine order No. 10). Based on these data, analytical table 16 is compiled.
Table 16
Initial data for calculating non-productive working hours
To calculate the unproductive costs of working time associated with the manufacture and correction of defects, determine:
· the share of wages of production workers in the production cost of marketable products:
;
· the amount of wages in the cost of the final marriage:
;
· the share of wages of production workers in the production cost of marketable products minus material costs:
;
· wages of workers to correct marriages:
;
· wages of workers in the final marriage and the costs of its correction:
;
average hourly wage of workers:
· work time, spent on making a defect and correcting it:
Reducing lost working time is one of the reserves for increasing production output.
.
To calculate it, it is necessary to multiply the loss of working time (T sweat) due to the fault of the enterprise by the planned average hourly output (SV pl): Losses of working time do not always lead to a decrease in the volume of production, since they can be compensated by increasing the intensity of workers' labor. Therefore, when analyzing the use of labor resources important
given to the study of labor productivity indicators.
5.2. Labor productivity analysis
To assess the level of labor productivity, a system of generalizing, specific and auxiliary indicators is used.
General indicators: average annual, average daily and average hourly production per worker, average annual output per worker in value terms.
Particular indicators: labor intensity of a certain type of product in physical terms per 1 man-day or man-hour.
Auxiliary indicators: time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
The most general indicator of labor productivity is the average annual output per worker (GW):
where TP is the volume of commercial products in value terms;
H – number of employees. Factors affecting annual output
are presented in Fig. 6.
Hence, the factor model for the average annual production indicator will have the following form:
where PDF i is the working time fund for the production of the i-th type of product,
VVP i – the number of products of the same name in physical terms.
This indicator is the inverse of the average hourly production. Reducing the labor intensity of products – most important factor increasing labor productivity. The increase in labor productivity occurs primarily due to a reduction in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the implementation of measures NTP
Rice. 6. Interrelation of factors determining the average annual output of an enterprise employee
In the process of analysis, the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its changes and the impact on the level of labor productivity are studied. If possible, the specific labor intensity of products should be compared to other industry enterprises, which will allow us to identify best practices and develop measures for their implementation at the analyzed enterprise.
The analysis showed that the planned target for reducing the labor intensity of products for the enterprise as a whole was significantly exceeded. The target for reducing the labor intensity of products compared to last year was 95.3%, then the change was 95.3% -100% = -4.7%.
Example.
The actual reduction in labor intensity compared to last year is 90.97% or 90.97%-100%=-9.03%.
Table 17
Assessment of dynamics and implementation of the plan for the level of labor intensity of products
.
Planned increase in labor productivity (hourly output) by reducing the labor intensity of products:
.
Actual growth in labor productivity due to a decrease in labor intensity compared to last year:
The plan to reduce labor intensity was exceeded by 4.33% (95.3%-90.97%), as a result of which the average hourly output increased by 5.01% (9.92%-4.91%).
;
;
.
Knowing how the average hourly output has changed, we can determine the change in the labor intensity of products: Conclusion.
There is an inversely proportional relationship between the labor intensity of products and the level of labor productivity. Therefore, the total specific labor intensity of production depends on the same factors as the average hourly output of workers. 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 species
|
|
products (TE i) and production structure (UD i). With an increase in the specific gravity of more labor-intensive products, its average level increases and vice versa:
;
;
.
The influence of these factors on the average level of labor intensity can be determined by the method of chain substitution through weighted average values: Changes in the level of labor intensity are not always assessed unambiguously. Labor intensity can increase with significant newly developed products or improving their quality. To achieve improved quality, reliability and competitiveness of products, additional costs and labor are required. However, the gains from increased sales volumes and higher prices, as a rule, cover the losses from increased labor intensity of products. Therefore, the relationship between the labor intensity of a product and its quality, cost, sales volume and profit should be the focus of analysts’ attention.
At the end of the analysis, reserves for reducing the specific labor intensity of products are determined for individual products and for the enterprise as a whole:
,
where Tf is the actual cost of working time for production, Tn is the cost of working time associated with reduction in labor intensity, T d – additional costs of working time associated with the implementation of measures to reduce labor intensity. VP f – actual volume of gross output; VP n – the volume of gross output obtained in connection with a decrease in labor intensity.
5.3. Payroll analysis
The analysis of the use of the wage fund begins with the calculation of the absolute and relative deviation of its actual value from the planned one.
The absolute deviation is determined by comparing the funds actually used for wages (FZP f) with the planned wage fund (FZP pl) for the entire enterprise, production unit and categories of employees:
However, the absolute deviation is calculated without taking into account the degree of implementation of the production plan. Calculation of the relative deviation of the wage fund will help to take this factor into account.
To do this, the variable part of the wage fund (FZP per) is adjusted to the coefficient of fulfillment of the production plan (K pp). The variable part of the wage fund includes wages of workers at piece rates, bonuses to workers and management personnel
for production results, the amount of vacation pay corresponding to the share of the variable salary, other payments related to the wage fund and which change in proportion to the volume of production.
In the process of subsequent analysis, the factors that caused absolute and relative deviations in the wage fund are determined.
The factor model of the variable part of the salary fund is presented in Fig. 7.
Fig.7. Scheme of the factor system of the variable wage fund
According to this scheme, the model will have the following form.
Similarly, we can imagine a factor model for the wage fund of employees.
During the analysis process it is also necessary establish the efficiency of fund use wages.
For expanded reproduction to obtain the necessary profits and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its payment. If this principle is not observed, then there is an overexpenditure of the wage fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit.
The change in the average earnings of workers over the period is characterized by its index (J ZP):
The change in average annual output is determined similarly based on the labor productivity index (J pt):
The growth rate of labor productivity should outpace the growth rate of average wages. To do this, calculate the advance coefficient K op and analyze it over time:
Then the amount of savings (overspending) is calculated. (E) wage fund due to changes in the relationship between the growth rate of labor productivity and its payment:
.
In conditions of high inflation, when analyzing the average wage growth index, it is necessary to adjust the basic indicator of the average wage (SZ 0) to the index of growth in prices for consumer goods and services (J y)
,
where SZ 1 - average salary in the reporting period.
Questions for self-control
1. In what main areas is the analysis of the enterprise’s labor resources carried out?
2. In what sequence and on the basis of what indicators is the analysis of the supply of labor resources carried out?
3. In what sequence and on the basis of what indicators is the analysis of the use of working time carried out?
4. What factors influence changes in the working time fund?
5. What indicators characterize labor productivity?
6. What factors influence the level of labor productivity?
7. In what sequence is the analysis of labor costs carried out?
8. Describe deterministic factor payroll systems.
9. List the techniques and methods used in analyzing the use of labor resources.
| Previous |
A general characteristic of the use of labor resources is given by labor productivity. Therefore, the next task of labor force analysis is to calculate and study the labor productivity of workers for each quarter of the reporting year and for the year as a whole, as well as assessing the influence of intensive (labor productivity) and extensive (average number of employees) factors on changes in the volume of production in the last quarter of the reporting year year compared to the first. A general indicator of labor productivity is the average output of one employee over a period. The use of this indicator as an evaluative one stimulates the systematic implementation of scientific and technical progress measures and the reduction of the number of administrative and managerial staff. The following formula is used for calculation:
B=Qnр/, where Qnp is the volume of production for the period, thousand rubles.
Calculation of the quarterly average output of one employee working according to plan.
I quarter: (4200+3600+120)/48.5=163.3
II quarter: (4100+3800+140)/48.5=165.8
III quarter: (4300+3800+150)/48=171.9
IV quarter: (4000+3900+170)/49=164.7
For the year: 32280/48.5=665.57
Calculation of the average quarterly output of one actual worker.
I quarter: (5000+3500+125)/48.5=177.8
II quarter: (4400+3600+135)/48.5=167.8
III quarter: (4700+3800+150)/48=180.2
IV quarter: (3700+4100+175)/49=162.8
For the year: 33385/48.5=688.35
In the first quarter, actual indicators significantly exceeded the planned ones. The average output per worker in the second quarter decreased compared to the first (although the average number of employees remained unchanged). The decrease in average output was due to a decrease in production volume.
Since in the third quarter, compared to the second quarter, the average number of employees at the enterprise decreased, we can say that the average output increased due to the rational work of workers, that is, due to intensive factors.
In the fourth quarter, the average output per worker decreased (and the number of workers increased), which indicates the irrational use of workers' labor.
Calculation of the average daily output of one worker.
B=Q pr / , where is the number of man-days worked by all employees during the quarter.
according to plan:
I quarter: (4200+3600+120)/2900= 2.73
II quarter: (4100+3800+140)/2950=2.73
III quarter: (4300+3800+150)/3050=2.70
IV quarter: (4000+3900+170)/3100=2.60
For the year: 32280/12000=2.69
in fact:
I quarter: (5000+3500+125)/2900=2.97
II quarter: (4400+3600+135)/2950=2.76
III quarter: (4700+3800+150)/3050=2.83
IV quarter: (3700+4100+175)/3100=2.60
For the year: 33385/12000=2.78
In all quarters of the reporting year, the actual indicators of the average daily output of 1 worker exceed the planned ones.
Calculation of the average hourly output of one worker.
B h =Q pr /K h
Where K h is the number of man-hours worked per quarter.
according to plan:
I quarter: (4200+3600+120)/21200= 0.37
II quarter: (4100+3800+140)/21250=0.37
III quarter: (4300+3800+150)/21300=0.39
IV quarter: (4000+3900+170)/21350=0.38
For the year: 32280/85100=0.38
in fact:
I quarter: (5000+3500+125)/21200=0.41
II quarter: (4400+3600+135)/21250=0.37
III quarter: (4700+3800+150)/21300=0.41
IV quarter: (3700+4100+175)/21350=0.38
For the year: 33385/85100=2.78=0.39
We determine the influence of factors on changes in production volume by quarter.
=0,37*7,32*59,7*48,5=7842,0353
=0,39*7,32*59,7*48,5=8265,9291
=0,37*7,32*59,7*48,5=8053,9822
=0,38*7,32*59,7*48,5=8053,9822
=0,41*7,32*59,7*48,5=8689,8245
=0,37*7,32*59,7*48,5=7842,0353
We see that with an increase in the average hourly output of one worker, the volume of products produced increases significantly. In I and III, the actual indicators exceed the planned ones, we can conclude that the enterprise operated efficiently and effectively during this period.
=0,37*7,32*59,7*48,5=7842,0353
=0,37*7,20*59,7*48,5=7713,4752
=0,37*6,99*59,7*48,5= 7488,4980
=0,37*6,89*59,7*48,5= 7381,3672
=0,41*7,32*59,7*48,5=8689,8245
=0,41*7,20*59,7*48,5=8547,3684
=0,41*6,99*59,7*48,5=8298,0701
=0,41*6,89*59,7*48,5=8179,3567
As the shift duration decreases, the volume of production decreases, but since this is an extensive factor, the enterprise should not use it to increase the volume of production.
=0,37*7,32*59,7*48,5=7842,0353
=0,37*7,32*60,8*48,5=7986,5299
=0,37*7,32*63,5*48,5=8341,1949
=0,37*7,32*63,2*48,5=8101,7876
=0,41*7,32*60,8*48,5=8849,9385
=0,41*7,32*63,5*48,5=9242,9457
=0,41*7,32*63,2*48,5=9199,2782
The number of working days per year increases, and at the same time it increases
and volume of products produced.
=0,37*7,32*59,7*48,5=7842,0353
=0,37*7,32*59,7*48,5=7842,0353
=0,37*7,32*59,7*48=8341,1949
=0,37*7,32*59,7*49=7922,8825
=0,41*7,32*59,7*48,5=8686,8245
=0,41*7,32*59,7*48,5=8686,8245
=0,41*7,32*59,7*48=8600,2387
=0,41*7,32*59,7*49=8779,4103
With an increase in the average headcount, the volume of production increases.
Labor productivity analysis is being completed factor analysis of average output one employee in the first and last quarters of the reporting year.
Information for factor analysis of average quarterly output.
The average output of one worker over a period can be represented as the product:
V P = * *V h,
where V p is the average output of one worker for the period, thousand rubles; In h - average hourly output of one worker per period, thousand rubles.
I quarter: 7.32*59.7*0.37=161.69
IV quarter: 6.89*63.2*0.38=165.47
In p (fact):
I quarter: 7.32*59.7*0.41=179.1
IV quarter: 6.89*63.2*0.37=161.1
An analysis of the influence of each of the three factors on the change in the average output of one worker in the fourth quarter of the reporting year compared to the first quarter is carried out using the method of absolute differences.
∆V p (pl) = V p (pl) I - B P (pl) IV;
∆V p (pl)=161.69-165.7=-4.01
The average output per worker according to the plan in the fourth quarter should increase compared to the first quarter, since the number of working days has increased and the average hourly output per worker according to the plan is increasing.
∆B p(fact) = B p (fact) I - B P (fact) IV;
∆V p(actual) = 179.1-161,1=18
The average output per worker in the fourth quarter decreased compared to the first quarter, since the average hourly output per worker decreased significantly by the fourth quarter. We can conclude that the average hourly output has a very large impact on the average output for the period, since its increase is not affected even by the significantly increased average number of days worked by one worker per quarter by the fourth quarter.
Conclusion:
Based on the data obtained, we can conclude that the decrease in average quarterly output by the end of the reporting year was caused by a number of reasons:
1.The volume of production in the fourth quarter compared to the first quarter decreased by 650 thousand rubles.
2.The average daily and average hourly output per worker has decreased.
Along with the fact that the above indicators of factor analysis decreased, the company experienced an increase in other indicators during the reporting year, namely: the average number of employees increased; the number of days worked by one employee has increased; also increased total time worked per quarter. This suggests that production volume has decreased due to a decrease in labor productivity (intensive factor). The remaining (extensive) factors increased, since due to them the enterprise tried to increase production volume. Consequently, we can say that the working time fund at the enterprise is used ineffectively and irrationally.
Labor productivity is characterized as one of the basic indicators that reflect the real performance of the company’s personnel.
Being relative indicator, labor productivity makes it possible to compare the effectiveness of different groups of employees in production process and plan numerical values for subsequent periods.
Labor productivity concept
Labor productivity characterizes the effectiveness of labor costs per unit of time. For example, it shows how many products a worker will produce in an hour.
At an enterprise, productivity is determined through two basic indicators:
- production;
- labor intensity.
They are the most appropriate when assessing the degree of efficiency of labor costs per unit of time. Increased productivity leads to increased production and wage savings.
Calculation algorithm
In essence, labor productivity reflects the ratio of the volume of goods produced and/or sold to the number of employees.
Indicators of the number of employees are based on payroll data. Each employee is counted only once per working day.
Labor costs and time spent on the production of products are also taken into account in the reporting documentation.
Indicators
Indicators of labor productivity at an enterprise include output, labor intensity and labor productivity index.
Output(B) determines the volume of production per unit of paid working time by one payroll employee. The indicator can be found depending on two factors - 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 labor intensity indicator is the inverse of the output indicator.
Calculation depending on the time spent:
Tr=T/Q.
Calculation depending on the average number of personnel:
Tr=H/Q
- B – output;
- Tr – labor intensity;
- Q – production volume in natural units (pieces);
- T – the cost of paid working time for the production of this product;
- H – average number of personnel.
There is a more detailed way to calculate performance:
PT = (Q*(1 – K p)) / (T 1 * H),
- where PT is labor productivity;
- K p – downtime ratio;
- T 1 – employee labor costs.
If it is necessary to calculate the labor productivity of one employee, then the value of the average number of employees will be equal to one. Annual output per employee not only characterizes the performance of an individual, but also allows you to draw up a 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.
Formula for calculating labor productivity
Based on the calculation of performance indicators of employees at the enterprise, it is calculated labor productivity index.
This indicator reflects the rate of productivity growth and is found as follows:
by production: ΔPT= [(V o - V b)/V b ]*100%
by labor intensity: ΔPT=[(Tr o - Tr b)/Tr b ]*100%
- where В о – production output in the reporting period;
- B – production output in the base period;
- T r o – labor intensity of products in the reporting period;
- Тр b – labor intensity of products in the base period;
- PT - labor productivity index as a percentage.
The change in productivity can be found through the planned savings in personnel using the following formula:
ΔPT=[E h /(H r -E h)]*100%,
- where E h – planned personnel savings;
- H r – the number of workers (employees involved in the production process).
Index average labor productivity necessary in the case of a large number of manufactured products with different labor intensity.
Formula for calculating average labor productivity:
Vsr=ΣQ i *K i,
- where Avr – average labor productivity;
- Q i is the volume of each type of product produced;
- K i is the labor intensity coefficient of each type of product produced.
To determine this coefficient, a position with minimal labor intensity is selected. It is equal to one.
To find coefficients for other types of products, the labor intensity of each is divided by the minimum labor intensity.
For calculation labor productivity per employee the following formula is used:
PT = (Q*(1 – K p)) / T 1.
To calculate labor productivity indicators, enterprise balance sheet data is used, in particular, the volume of products produced. This indicator is reflected in the second section of the documentation in line 2130.
The formula for calculating labor productivity by balance is as follows:
PT = (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 are assessed real job personnel, based on the results of the analysis, it is possible to identify resources for development and productivity growth, 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 assessing performance.
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 average number workers in the planning year if labor productivity increased by 9%. The number of workers in the reporting year was 280 people and the cost of marketable products in the reporting year was 650 billion rubles?
Two teams of workers process the same type of parts. The daily production of parts by individual workers is characterized by the following data
Worker number (1st team) Daily output of worker 1st team, pcs. Worker number (2nd team) Daily output of worker 2nd team, pcs.
Determine the average daily number of parts processed by one worker of each team and in total for two teams. Do you need a solution, can you help?
Hope. Try to focus on determining labor productivity not as it was drummed into us in institutions, but according to K. Marx: “Labor productivity is the minimum cost of living labor with a maximum production of 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 equal volumes of product.
Labor productivity and its growth in any enterprise is the basis for the growth of the wage fund and, accordingly, the growth of wages for specific employees.
Labor productivity indicators are very important for proper business management. With the help of them, not only the efficiency of using labor is analyzed, but also the level of mechanization and automation of labor. There will be no productivity with ancient tools and equipment.
People usually get confused with such calculations. large companies, where there is an economist, or even a whole economic department. For small businesses, in practice everything is simpler. For example: I know what minimum income I should have for a month so as not to go into negative territory. Anything higher is already my profit. My personal opinion, no matter how much or how you count, there will be no more money. Work better, sell more - and there will be something to count.
As I understand it, a person is taken into account only as labor force and the cost of this labor force. But various force majeure situations are not included in the formula. As usual, in the absence of people, overall productivity should not drop in any way, that is, the remaining workers must do all the work of the absent workers. In general, workers have many shortcomings; they need to pay bonuses, taxes, vacations and much more. Therefore, the installation of robots and machines is an ideal option for production.
Knowledge of theory is, of course, good... But in reality, I was faced with 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 good market who 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 it. My business is based on sales of parts and accessories. There are no problems with suppliers - they are always ready to supply goods - both immediately and on order, but there are not always customers in the required quantity, since these are not essential products. Plus competition.))) Plus periodic crises...))) How to calculate all this?
In fact, it is not as difficult as it might seem at first glance. When I was studying economics at the university, we were literally forced to learn indicators of labor productivity, so that it would jump off our teeth. But we didn’t really strive for this. But now I have to admit that it’s in vain. After I was lucky enough to open my own workshop for sewing and repairing clothes, 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 placing 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 sewing products, give bonuses, then the speed of work will increase. This is all I have been able to do for now, but I am sure that there are other ways that can help in this case and at the moment I am looking for ways to solve this problem.
In fact, there is a huge pile of all kinds of calculations and you can count them endlessly. But I always go from the opposite. From the result that I need. If I want to receive from retail outlet Let’s say 1000 rubles of profit per day, which means the goods should be sold for 9,000 rubles, if on average (from experience) the seller sells 700 rubles per hour, then I have to work 11,000/700 = 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, for me, the seller’s productivity can amount to up to 100 rubles in revenue per hour. I’m working on her promotion.
