2 the composition and structure of the labor resources of the enterprise. The workforce of the enterprise - term paper

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1. COMPOSITION, STRUCTURE AND FUNCTIONS OF LABOR RESOURCES

The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, high level productivity have great importance to increase production volumes and improve production efficiency.

Study labor resources can be divided into two interconnected groups: study of own labor force, that is, the number and composition of employees and their dynamics, and consideration of working time, that is, the total amount of available and actually spent time, as well as the use of working time.

The personnel of the enterprise is a set of individuals who are with the enterprise, as a legal entity, in relations regulated by an employment contract. Such relationships may include not only wage-earners, but also individuals- owners or co-owners of the company, if they, in addition to the part of income due to them, take part in the activities of the enterprise with their personal labor and receive appropriate payment for this.

The composition of the staff of any organization, as a rule, is heterogeneous, since even in the smallest one you need to perform many types of activities, and this requires people with a variety of professions, experience, qualifications, occupying various positions.

The grouping of personnel in accordance with the types of activities, functions performed and categories of positions is reflected in its statistical structure. It highlights:

1. personnel of the main activities (persons working in the main and auxiliary, research units, management apparatus, etc.)

2. personnel of non-core activities (employees of repair, housing and communal services, social services units).

According to the nature of the labor functions, the personnel is divided into workers and employees.

Workers create material values ​​and provide production services. Workers are also classified according to professions, age, forms and systems of remuneration, length of service.

Employees carry out the organization of people's activities, production management, administrative, economic, financial, accounting, supply, legal, research and other types of work.

Employees belong to the professional group of people engaged mainly in mental, intellectual work.

Only individuals involved in individual labor activity, and persons employed in so-called family businesses, although registered as legal entity are not included in the composition of employees working for hire, since remuneration for their labor participation they receive from the income remaining at their disposal after the payment of taxes and other obligatory payments.

On large enterprises carrying out activities related to various industries National economy, all personnel are subdivided into persons employed in the main activities and persons forming personnel for non-main activities. Regardless of the scope of labor application, all the personnel of the company are divided into categories. To date, it is customary to distinguish the following categories of personnel: workers, employees, specialists and managers. Depending on the nature of the functions performed, managers can be classified as specialists if their activities require special technical knowledge, or as employees if the functions they perform do not require such special knowledge.

Within the framework of specific firms, workers are divided into main workers and auxiliary workers. This division is important because, firstly, workers constitute the most numerous category; secondly, because labor functions, performed by the main and auxiliary workers, are very different, and at the stage of intra-company planning, the determination of the need for the number of workers in these groups is based on various approaches.

IN modern conditions production efficiency use production assets, raw materials, improving the quality and structure of manufactured products depend both on the number of employees and on the level of their qualifications. In accordance with the current legislation, enterprises themselves determine the total number of employees, their professional and qualification composition, the states approve. Unqualified personnel often have a negative impact on the quality and dynamics of production.

Employees of the enterprise are distributed according to professions, specialties and qualifications. The profession is characterized by a set of theoretical knowledge and practical skills necessary to perform certain work in one of the industries. It is predetermined by the nature of the created product of labor and the specific conditions of production in a given industry. A specialty is a further division of labor within a profession. Qualification characterizes the degree of preparedness of an employee, his ability to perform work of a certain complexity in a given specialty.

Distinguish between payroll, average payroll and attendance of employees of the enterprise. The payroll includes all employees hired for permanent, seasonal and temporary work for a period of one day or more, from the date of their admission to work. Every calendar day, it takes into account both those who actually work and those who are absent from work for any reason. Average headcount employees for the reporting month is determined as the arithmetic average of the number of employees for the entire period, while the calculation includes holidays and weekends. The list number of employees for a weekend or a holiday is taken equal to payroll workers for the previous business day. The average number of employees for a longer time period can be defined as the arithmetic weighted average of shorter periods.

From the list of employees should be distinguished attendance, which shows how many people from among those on the list came to work. The number of actually working is the number of personnel who not only came, but also actually started working. The difference between the attendance number and the number of actually working people allows us to determine the number of people who are idle all day (due to lack of electricity, material, etc.). Accounting for the number of employees makes it possible to find out their distribution on different areas enterprises, as well as changes in this distribution.

The structure of the enterprise is characterized by the ratio of different categories of workers. In order to analyze the structure of personnel, the share of each category of employees in the total average number of employees of the enterprise is determined and compared.

In the process of analysis, the actual average headcount (AMS) of certain categories is compared with the planned one in absolute terms and as a percentage of the corresponding base.

The calculation of the average number of employees can be carried out by dividing the sum of payroll numbers for all days of the reporting period (including holidays and weekends) by the full calendar number of days for this period. Appearances and non-appearances of employees on separate days are also taken into account. When calculating the average headcount, not all employees on the list are taken into account. The payroll does not include women who took leave without pay after the end of maternity leave, adolescents under 17 years of age who do not have a specialty, student employees of the enterprise who temporarily switched to a scholarship, and other persons who took leave without pay (at their own expense) for a period of more than 1 month.

The most important stage in the analysis of the provision of an enterprise with a labor force is the study of its movement. To characterize the movement of the labor force, the dynamics of the following coefficients is analyzed and calculated:

Total turnover \u003d (employees hired + employees fired) / average number of employees

Retirement turnover = total employees laid off / average number of employees

Turnover by admission \u003d total employees accepted / average number of employees

Turnover = dismissed at will and violations of discipline / average number of employees

Personnel permanence = number of employees who worked a year / average number of employees

Personnel turnover rates are not planned, therefore their analysis is carried out by comparing the indicators of the reporting year with those of the previous year. The turnover of workers plays an important role in the activity of the enterprise. The coefficients of permanence and stability of personnel reflect the level of remuneration and satisfaction of employees with working conditions, labor and social benefits.

2. TARGET-FREE PAYMENT SYSTEM

In the conditions of remuneration according to tariffs and salaries, it is difficult to get rid of equalization, to overcome the contradiction between the interests of an individual worker and the entire team. As possible option improvement of the organization and stimulation of labor, consider the tariff-free system of remuneration, which has found application in many enterprises in the context of the transition to market conditions management. Such a system is used, as a rule, in small enterprises, in limited liability companies.

According to this system, the salary of all employees of the enterprise, from the director to the worker, is the share of the employee in the payroll fund, or the entire enterprise, or a separate unit. Under these conditions, the actual value wages each employee depends on a number of factors:

* the qualification level of the employee;

* coefficient of labor participation (KTU);

* actual hours worked.

The qualification level of an employee of the enterprise is established by all members labor collective and is defined as the quotient of dividing the actual wages of the employee in the past period by the prevailing at the enterprise minimum level wages for the same period. Then all employees of the enterprise are distributed into ten qualification groups based on the qualification level of employees and qualification requirements to employees various professions.

Each group has its own qualification level (Table 1).

Table 1

The system of qualification levels.

The system of qualification levels creates great opportunities for financial incentives skilled labor than a system of wage categories, in which the worker, who has the fifth or sixth category, no longer has the prospect of further growth, and consequently, wages.

The qualification level of an employee may increase throughout his entire career. The question of the inclusion of specialists or a worker in the relevant qualification troupe is decided by the Council of the labor collective, taking into account individual characteristics worker.

KTU is set to all employees of the enterprise, including the director, and is approved by the Council of the labor collective, which itself decides the frequency of determining KTU (once a month, quarterly) and the composition of indicators for calculating KTU.

The calculation of wages under the tariff-free system of remuneration is determined in the following sequence:

the number of points earned by each employee (subdivision, workshop, section, team) Mi:

where K -- qualification level;

N -- the number of man-hours worked;

the total amount of points earned by all employees of the department:

3. the share of the wage fund attributable to the payment of one point (rub.):

4. wages of individual employees of departments.

Example. The payroll fund of the workshop for the month amounted to 17,700 thousand rubles. The total number of points earned by shop workers M = 16300.43. The share of payroll per one point will be d + 177700/16300.43 = 1.086 thousand rubles.

The procedure for calculating the actual wages of shop workers is presented in Table 2.

table 2

Calculation of actual wages.

Such a system changes the proportions of the payroll distribution at the same skill level, category. The wages of some workers may increase, while others may decrease. As a result, it provides social justice in the distribution of earnings among workers, which cannot be achieved under the tariff system.

It should be noted that under the conditions market economy important indicator work -- the volume of sales of products and services. Therefore, the higher the volume of sales, the more efficiently the enterprise works, and wages can be adjusted depending on the volume of sales. This is especially important for management personnel and auxiliary workers, since these two categories of workers of the enterprise are not so closely related to the volume of output. An approximate scale for adjusting the remuneration of managerial personnel is given in Table 3.

Table 3

Salary Adjustment Scale.

In the considered variant of payment for administrative and managerial personnel, fixed salaries are not established, and payment changes monthly depending on the volume of products sold.

Variety tariff-free system wages is a contract system - the conclusion of an agreement (contract) for a specified period between the employer and the contractor. The contract specifies the working conditions, the rights and obligations of the parties, the mode of operation and the level of remuneration, as well as the duration of the contract. The contract also sets out the consequences that may occur for the parties in the event of early termination of the contract by one of the parties. The contract may include both the time spent by the employee at the enterprise (time-based payment), and a specific task that the employee must complete in a certain time (piecework payment).

The main advantage of the contract system is a clear distribution of the rights and obligations of the employee and the management of the enterprise. This system is quite effective in market conditions.

3. SOURCES OF FORMATION OF WORKING ASSETS

Sources of formation working capital include: own and equal to own, borrowed sources and others.

Own - this is the authorized capital and retained earnings.

Equivalent to own - stable liabilities, these are funds that constantly revolve in the turnover of the enterprise, but do not belong to it. Include:

* Permanent debt on z / n.

Example: if the daily salary expense is 20 thousand hryvnia * 5 days = 100 thousand hryvnia.

35.6% * UAH 100 thousand = UAH 35.6 thousand

* Advances given to us.

* A number of taxes that are written off to the s / s, the due date for which comes later than their accrual.

* Reserves for future expenses and payments.

* Materials received but not invoiced.

Accounts payable is debt to other enterprises and organizations. Due to chronic non-payments, this is one of the main sources of working capital formation.

Borrowed sources are:

* Bank loans.

* Loans from other legal entities. persons.

* Commercial loans, when under the contract we pay later.

Other sources are funds created in the new year for technical, social development, mat. promotions; their permanent balances are a source of working capital (+ appropriations from the budget).

It is important to correctly determine the proportions of own and borrowed capital. Example: 2 enterprises have the same profit - UAH 200 thousand, capital - UAH 1 million, but one has UAH 1 million. equity, while others have 500 thousand UAH. - own, 500 - borrowed.

Economic profitability is the same = 200/1000 * 100% = 20%. And the return on equity of the second enterprise will be 2 times higher.

The difference additionally obtained by profitability is called the effect of financial leverage.

The effect of financial leverage \u003d (1-H) * (economic profitability -% per loan) * borrowed capital/equity.

Financial leverage effect = (1-0.3)*(20%-15%)* 500/500 = 3.3%.

Hence the rule of borrowing policy: if a new borrowing brings an increase in the effect of financial leverage to an enterprise, then such borrowing is profitable, but at the same time it is necessary to carefully monitor the ratio of borrowed capital / equity capital; if the borrowed capital increases, then the banker increases the interest on the loan to reduce the risk.

4. Task

Behind reporting period the cost of commercial products amounted to 25,000 thousand hryvnia, and for the current period 22,300 thousand hryvnia. Marketable products in current wholesale prices amounted to UAH 23,100 and 21,300 thousand, respectively. Determine the cost reduction, which is planned for 1 UAH. marketable products in the current year compared with the reporting.

Let's find the costs for 1 hryvnia: , where

TP - commercial products

Let's find the costs for 1 UAH of marketable products in the reporting year:

Let's find the costs for 1 hryvnia of marketable products in the current year:

Let's determine the cost reduction, which is planned for 1 hryvnia of marketable products in the current year compared to the reporting one:

C - cost

Costs per 1 UAH of marketable products in the current year

Costs per 1 UAH of marketable products in the reporting year

C = 1.05 - 1.08 = - 0.03 - the cost per 1 UAH of marketable products in the current year decreased by 0.03 compared to the reporting year.

In % = 100% - 100%

In % = - the cost per 1 UAH of marketable products in the current year compared with the reporting year decreased by 2.78%.

Answer: the cost of commercial products decreased by 2.78% in the current year compared to the reporting year.

5. Task

Determine the amount of reduction in the cost of obsolete equipment, if it is known that its primary cost is 158 thousand hryvnias, the primary cost of new, more advanced and relatively cheaper equipment is 210 thousand hryvnias. The annual output of obsolete equipment is 100,000 units, of new equipment, 200,000 units. The service life of obsolete equipment is 10 years, new equipment is 8 years.

Calculate the obsolescence coefficient of the 2nd kind:

=> obsolescence coefficient of the 2nd kind is 17%, and depreciation:

I=158 0.17=26.86 thousand UAH.

Answer: 26.86 thousand UAH. the cost of obsolete equipment will decrease.

6. Task

Determine the percentage of cost reduction of comparable marketable products and the amount of savings for each product and in general for the year.

Product number	Last year's report	Plan for next year
	Program, pcs/year	Unit cost, UAH/piece	Program, pcs/year	Unit cost, UAH/piece

1. Determine the percentage of cost reduction:

The cost price decreased by 10.71%.

The cost has not changed.

The cost price decreased by 14.89%.

The cost price decreased by 11.66%.

2. Find the amount of savings from cost reduction:

UAH - the amount of savings of the 1st product.

UAH - the amount of savings of the 3rd product.

UAH - the amount of savings of the 4th product.

Answer: 92000 UAH. - the amount of savings for all types of products per year.

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Labor resources - the part of the able-bodied population of the country, which, due to psycho-physiological and intellectual qualities, is capable of producing material goods and services.

Labor resources include people both employed in the economy and not employed, but able to work.

The able-bodied population is a set of persons, mainly of working age, who, according to their psychophysical data, are capable of participating in manufacturing process. The number of labor resources covers two categories of persons.

The labor force includes:

• - economically active
• - economically inactive population

The economically active population is the part of the country's population that provides the supply of labor for the production of goods and services.

The economically active population includes:

• - employed in the economy;
• - unemployed

Employed people are people of working age who:

• - perform work for hire for remuneration at enterprises of any form of ownership, as well as other work that generates income;
• - engage in entrepreneurial activities;
• - independently provide themselves with work;
• - work without pay in a family business;
• - perform work under civil law contracts.

The unemployed are able-bodied citizens of working age who do not have work and earnings, are registered with the employment service, want to work, are able and ready to work, but do not find a corresponding demand for their professional abilities in the labor market.

The unemployed are people aged 16 and over who:

• - did not have a job;
• - engaged in job search;
• were ready to get to work.

When classifying as unemployed, all of the above criteria must be taken into account.

The economically inactive population is that part of the country's population that is not part of the labor force, namely:

• 1. Among the population of working age:
  • - pupils and students studying in daytime educational institutions;
  • - persons engaged in housekeeping, caring for children, the sick;
  • - people who have stopped looking for work;
  • - persons who do not need to work.
• 2. Persons not included in the labor force:
  • - disabled people;
  • - pensioners.

Within individual organizations, the most commonly used concept is personnel.

The staff is personnel organization, including all employees, as well as working owners and co-owners.

The main features of the staff are:

• - the presence of labor relations with the employer;
• - possession of certain qualitative characteristics (profession, specialty, qualification);
• - target orientation of personnel activity.

The labor potential of an employee is a set of physical and spiritual qualities of a person that determine the possibility and boundaries of his participation in labor activity, the ability to achieve certain results, and also to improve in the labor process.

Main Components labor potential are:

• - psychophysiological component (state of health, endurance, performance, type of nervous system);
• - socio-demographic component (age, gender, marital status);
• - qualification component (level of education, work skills);
• - personal component (attitude to work, activity, morality).

Personnel is characterized quantitatively, qualitatively and structurally.

Quantitative features include:

• - payroll;
• - turnout number;
• - average number;
• - acceptance rate;
• - retirement rate;
• - coefficient of fluidity.

The list number of employees of the company is an indicator of the number of employees of the spinal composition on a certain date, taking into account the employees accepted and retired on that day.

The turnout number is the estimated number of payroll employees who must come to work to complete production order, the difference between attendance and payroll characterizes the number of all-day downtime (holidays, illnesses, business trips, etc.).

To determine the number of employees for a certain period, the average headcount indicator is used. It is used to calculate labor productivity, average wages, turnover ratios, staff turnover and a number of other indicators. The average number of employees per month is determined by summing the number of employees on the payroll for each calendar day of the month (including holidays and weekends) and dividing the amount received by the number calendar days month. The average number of employees for the quarter (year) is determined by summing the average number of employees for all months of the enterprise in the quarter (year) and dividing the amount received by 3 (12). To correctly determine the average number of employees, it is necessary to keep a daily record of employees on the payroll, including accounting for orders (instructions) on the admission, transfer of employees to another job and termination of the employment contract.

In addition to the number of employees, a quantitative characteristic of the labor potential of an enterprise and (or) its internal divisions can also be represented by the labor resource fund (Fr.t.) in man-days or man-hours, which can be determined by multiplying the average number of employees (Nf.p. ) on average duration working period in days or hours (Tr.v.):

fr.t. = Chs.p. * TR.v.

The qualitative characteristics of the company's personnel is determined by the degree of professional and qualification suitability of its employees to achieve the company's goals and work performance. It is much more difficult to assess the qualitative characteristics of the company's personnel and the quality of work. Currently, there is no common understanding of the quality of labor and the qualitative component of the labor potential of the workforce. The main range of parameters or characteristics that determine the quality of work:

• - economic (complexity of work, employee qualification, industry affiliation, working conditions, work experience);
• - personal (discipline, skills, conscientiousness, efficiency, creative activity);
• - organizational and technical (attractiveness of labor, its technical equipment, level of technological organization of production, rational organization of labor);
• - socio-cultural (collectivism, social activity, general cultural and moral development).

The structural characteristics of the company's personnel is determined by the composition and quantitative ratio of individual categories and groups of employees of the enterprise.

The personnel structure is a set of separate groups of workers united according to some criteria.

The structure can be statistical and analytical.

The statistical structure reflects the distribution of personnel by type of activity, categories and groups of positions.

By type of activity, the staff is divided into:

• - personnel of the main activities;
• - personnel of non-core activities (non-industrial personnel).

Non-industrial personnel include trade and Catering, housing, medical and health institutions, educational institutions and courses, as well as institutions of preschool education and culture, which are on the balance sheet of the enterprise.

The personnel of the main activities are divided into the following categories:

• - managers (employees holding the positions of managers of the company and its structural divisions, as well as their deputies in the following positions: directors, chiefs, managers, managers at the enterprise, in structural units and divisions);
• - specialists (including employees engaged in engineering, economic, accounting, legal and other similar activities);
• - employees (timers, cashiers, etc.);
• -workers (persons directly involved in the creation of wealth, repair of fixed assets, movement of goods, transportation of passengers, provision of material services, etc. In turn, workers are usually divided into main and auxiliary);
• - junior service personnel (cleaning ladies, cloakroom attendants, watchmen, etc.);
• - apprentices (trainees).

The analytical structure characterizes the personnel according to such characteristics as profession, qualification, education, gender, age, work experience.

The professional structure of personnel is the ratio of representatives of various professions or specialties.

At the same time, a profession means a special type of labor activity that requires certain theoretical knowledge and practical skills, and a specialty is a type of activity within a profession that has specific features and requires additional special knowledge and skills from employees. The specialty determines the type of labor activity within the same profession.

The qualification structure of personnel is the ratio of workers of different skill levels.

Qualification level - the degree of mastery by employees of a particular profession or specialty, which is reflected in the qualification (tariff) categories and categories. Tariff categories and categories are at the same time indicators that characterize the degree of complexity of the work.

The professional and qualification structure of the company's employees is reflected in the staffing table - a document approved annually by its head and representing a list of employees grouped by departments and services, indicating the category (category) of work and official salary. revision staffing carried out during the year by making appropriate changes to it in accordance with the order of the head of the enterprise.

Gender and age structure is the ratio of staff by sex and age.

The age structure is characterized by the proportion of people of the corresponding ages in total strength personnel.

• - up to 19 years;
• - 20 - 24;
• - 25 - 29;
• - 30 - 34;
• - 35 - 39 etc.

The structure of personnel by seniority is considered in two ways:

• 1. According to the general experience:
  • - 16 - 20 years old
  • - 21 - 25
  • - 26 - 30 etc.
• 2. By length of service in this organization:
  • - up to 1 year;
  • - 1 - 4;
  • - 5 - 9 etc.

The length of service in this organization characterizes the stability of the workforce.

The structure of personnel by level of education characterizes the selection of persons with higher education, incomplete higher, secondary - special, secondary general, incomplete secondary, primary.

The labor force is part of the population with the necessary physical development, knowledge and practical experience to work in the economy of the republic.

Currently, the labor force includes the population of working age, that is, men 16 - 59 years old, women 16 - 54 years old.

Labor resources involved by the employer in production and interacting with material resources (equipment, raw materials, materials, etc.) become a very important factor in production. Without the labor of workers, the enterprise cannot produce products.

Moreover, in a developed market, all competitors have the opportunity to equip production with modern equipment, apply advanced technologies at approximately the same level. Therefore, only the owner who has managed to attract people with high professional and professional skills can win the competition. business qualities, in other words, used the "human factor" with a high degree of return.

By the nature of participation in production activities workers are divided into the following groups:

• employees of the main activity ( production personnel);
• non-core workers.

The first group includes employees of the enterprise employed in the manufacturing sector.

To the second - employed in the socio-cultural sphere, which is on the balance sheet of the enterprise (housing and communal services, preschool institutions, rest houses, clubs, newspaper office, stadium, etc.).

The ratio of employees of the main and non-main activities is approximately 97% and 3%, respectively.

The division of employees according to the functions performed

On the basis of the functions performed, employees of the main activity are classified into the following categories:

1. workers- the functions of these workers are to perform certain operations for the manufacture of products and do not require special education.

The main workers are directly involved in the manufacture of products. For example, in the communications industry until 2015, two subgroups of core workers were distinguished:

• working communications engaged in the processing of exchange and the provision of communication services to consumers, that is, direct work with subscribers and clients: telephone operators, telegraph operators, postal operators, postmen, telegram deliverers;
• working connections engaged in the operational and technical maintenance of communication facilities: fitters, antenna masts, battery workers, cable splicers, etc.

Auxiliary workers work in the production and service facilities of the enterprise: drivers, storekeepers, loaders, carpenters, etc.

2) specialists- the functions of these workers require special knowledge and education. Specialists work both directly in production units: technicians, mechanics, engineers, and in functional, administrative divisions: economists; accountants, HR inspectors; specialists of industrial and scientific laboratories and departments; quality and HOT engineers; OT engineers; marketing specialists, sociologists, lawyers, etc.;

3) leaders- these include the head of the enterprise, his deputies, chief specialists ( Chief Engineer, Chief Accountant, chief economist), heads of shops, departments and their deputies, senior foremen and foremen;

4) technical performers- these workers perform work on the preparation, execution and storage of documentation: clerks, timekeepers, secretaries, typists, accountants, archivists, copyists;

5) junior service personnel- watchmen, watchmen, cleaners.

Structure of labor resources

The structure of labor resources is the ratio of different groups of workers according to some criterion. Knowledge of the structure is necessary to determine the directions for their effective use.

The ratio between individual groups of employees of the main activity forms the structure of employees by categories of personnel.

On various types enterprises, this ratio is not the same and is determined by the nature of the services created and the level of technical equipment of production.

Features of the structure of labor resources at communication enterprises

So, at postal enterprises, the largest share is occupied by workers in the processing of exchange and customer service. Telecommunication enterprises are dominated by workers and specialists in operational - maintenance communication equipment and facilities. At radio enterprises, the main staff is specialists.

In conditions scientific and technological progress in the communications industry, especially in telecommunications, the share of workers engaged in the maintenance and management of technical facilities is increasing.

The ratio of communications workers by communications sub-sectors constitutes the sectoral structure of labor resources. The sectoral structure of workers is also changing. The proportion of postal workers is decreasing, while the share of telecommunications production personnel is increasing.

This trend is explained by the accelerated pace of development of telecommunications as a sub-industry, which is the most advanced and user-friendly services, the demand for which is constantly growing.

Professional and qualification composition of personnel

Distribution of workers by profession and specialties determines the professional and qualification composition of personnel.

Profession- this is a type of labor activity, a set of certain theoretical knowledge and practical skills.

Speciality formed within the framework of a particular profession, requires a narrower vocational training to perform work in a specific area of ​​production.

Within the framework of the communications industry, there are such professions as postal workers, radio operators, telephone operators, telegraph operators, etc. And the profession of a telephone operator, for example, includes such specialties as an intercity telephone operator, a telephone help desk GTS.

Within professions and specialties, all workers are divided into qualification groups depending on the complexity of the work necessary knowledge and practical skills.

The ratio of employees by qualification groups and types of activity forms professional qualification structure.

Depending on the complexity of the work, highly qualified, skilled and unskilled workers are distinguished.

For example, the working links involved in the processing of the exchange are divided into three classes (the highest class is the first). Workers servicing equipment are assigned qualification grades(highest rank - sixth).

The qualification of engineering and technical workers is determined by the category: the highest, the first, the second, without a category.

Age structure of labor resources

The age structure of labor resources involves the allocation of the following main age groups:

• youth aged 16-29;
• persons from 30 to 49 years;
• persons of pre-retirement age (men 50-59 years old, women 50-54 years old);
• persons of retirement age (men aged 60 and over, women aged 55 and over).

Labor activity is considered to be the higher, the greater the proportion of workers occupied by persons aged 20-49 and the greater the proportion of men.

Gender structure of labor resources

The gender structure of labor resources is characterized by the ratio of the number of men and women.

For example, in the Republic of Belarus, the share of men in enterprises is 47%, women - 53%. This ratio is considered normal for economically developed countries.

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The concept of “labor resources” can still be found at the present time, although the requirements of a market economy make it necessary to transfer domestic statistics to that adopted in international practice workforce accounting recommended international organization labor (ILO).

The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and improving production efficiency.

To understand the concept of “labor resources”, you need to know that, firstly, depending on age, the entire population can be divided into 3 groups:

1. Persons younger than working age (up to 15 years old inclusive);

2. Persons of working age (women from 16 to 54 years old, men from 16 to 59 years old inclusive);

3. Persons older than working age.

Secondly, depending on the ability to work, able-bodied and disabled are distinguished. At the same time, people of working age may be unable to work (disabled people of groups I and II of pre-retirement age), and vice versa.

Based on the foregoing, the labor resources include:

The population of working age, with the exception of disabled people of groups I and II and non-working persons receiving pensions on preferential terms;

Working persons of retirement age;

Working teenagers under the age of 16.

By Russian legislation adolescents under 16 years of age are employed upon reaching the age of 15 in exceptional cases. It is also allowed, in order to prepare young people for work, hiring students general education schools, vocational and secondary specialized educational institutions upon reaching the age of 14 with the consent of one of the parents or a person replacing him, provided that they are provided with light work that does not cause harm to health and does not interfere with the learning process.

The economically active population (labor force) is the part of the population that provides the supply of labor in the labor market. This group includes the employed and the unemployed.

Employed in the economically active population include persons aged 16 years and older, as well as persons under 16 years of age, who in the period under review:

Performed work for hire for remuneration, as well as other income-generating work;

Temporarily absent from work due to illness, holidays, days off, strikes, etc.;

They did work without pay in a family business.

The unemployed include persons aged 16 years and over who, during the period under review:

They did not have a job and earnings;

Registered with employment agencies for search purposes suitable job;

Engaged in job search (applied to state or commercial services employment, to the administration of enterprises, placed advertisements in the press or took steps to organize their own business);

Were ready to get to work;

Undertook training or retraining in the direction of the employment service.

To classify a person as “unemployed”, he must simultaneously have the first four conditions. Pupils, students, pensioners and the disabled are counted as unemployed if they were looking for work and were ready to start it.

The economically inactive population is that part of the population that is not part of the labor force. It includes:

Pupils, students, listeners, cadets studying in daytime educational institutions;

Persons receiving pensions;

Persons engaged in housekeeping, caring for children, sick relatives;

Desperate to find work;

Other persons who do not need to work, regardless of the source of income.

In general, the term “labor resources” is an “extensible” and outdated concept. The concept of “labor force” (economically active population) is more applicable to the enterprise, although it also includes “employed” and “unemployed”. We need a term that would exclude the "unemployed" from the labor force. “Personnel of the enterprise” and “staff” is what you need. Thus, using the concepts of “labor resources of an enterprise” and “labor force” in my work, I think it would not be so rude to identify them with the composition of those employed at an enterprise, since. For some reason, all textbooks on enterprise analysis use these imprecise terms.

The company's staff is a set of individuals who are with the company, as a legal entity, in a relationship regulated by an employment contract. Such relations can include not only employees, but also individuals - owners or co-owners of the company, if they, in addition to the part of income due to them, take part in the activities of the company with their personal labor and receive appropriate payment for this.

Only persons engaged in self-employment and persons employed in so-called family enterprises, although registered as a legal entity (farms, for example), are not included in the composition of employees working for hire, since they receive remuneration for their labor participation from the income remaining at their disposal after paying taxes and other obligatory payments.

In large firms carrying out activities related to various sectors of the national economy, all personnel are divided into persons employed in the main activity and persons forming personnel for non-main activities. Regardless of the scope of labor application, all the personnel of the company are divided into categories. Currently, it is customary to distinguish the following categories of personnel: workers, employees, specialists and managers. Depending on the nature of the functions performed, managers can be classified as specialists if their activities require special technical knowledge, or as employees if the functions they perform do not require such special knowledge.

Within the framework of specific firms, workers are divided into main workers and auxiliary workers. This division is important because, firstly, workers constitute the most numerous category; secondly, because the labor functions performed by the main and auxiliary workers are very different, and at the stage of intra-company planning, the determination of the need for the number of workers in these groups is based on different approaches.

Enterprise workforce- potential labor force, expressed in the number of able-bodied workers. When characterizing the workforce, organizations use two terms: "personnel" and "personnel".

Enterprise Personnel- this is the main (full-time, permanent), as a rule, qualified staff.

Enterprise personnel- a more capacious concept, includes all the personnel working at the enterprise, namely:

- employees of the main, full-time staff;

- persons employed part-time from other enterprises;

– persons performing work under civil law contracts.

In the composition of the labor resources of the enterprise, depending on the participation in the production process, two groups are distinguished:

1. Non-industrial personnel- employees of trade and public catering, housing, medical and health institutions, educational institutions and courses, institutions of preschool education and culture, which are on the balance sheet of the enterprise.

2. Industrial production staff- employees directly involved in the production of products, the performance of work and the provision of services. This group consists of:

A) workers main, auxiliary, servicing, auxiliary units;

b) employees, among which there are categories of workers:

– leaders(higher, middle and lower level) - persons empowered to take management decisions and organize their implementation;

– specialists- employees with higher or vocational education employed in engineering, economic, legal and other similar activities;

– actually employees- employees involved in the preparation and execution of documents, accounting and control, economic services and office work.

Personnel structure- this is the ratio of individual groups of personnel in their total number.

Grouping can also be carried out on the basis of:

- by skill level (according to the degree of mastery of the profession, specialty by the employee - in accordance with the tariff-qualification guide);

- by professions and specialties (for example, economists are divided into planners, marketers, financiers, accountants, etc.);

- by gender;

- by age;

- by length of service, etc.

The budget of working time, indicators of its planning.

working time budget- the planned number of days and hours that one worker or employee can work in the planning period. Time is recorded in man-hours, as a rule, for categories of workers, and for other categories of personnel, man-days are usually used. When planning personnel, a number of indicators are used.

1. Calendar fund of working time (T k)- the number of calendar days for a certain calendar period (month, quarter, year). It can be calculated for the entire number of workers, a group of workers of an enterprise (workshop, section) and, on average, for one worker.

Calculation of the indicator in man-days:

T to \u003d D to * H csp;

D to. is the number of calendar days in the period.

H csp - the average number of employees in the period.

Calculation of the indicator in man-hours:

T to \u003d D to * H csp * P s;

P s.- the average set duration of the shift, h.

2. Timesheet (nominal) working time fund (T tab)- the difference between the calendar fund of working time and the number of man-days (man-hours) not used on holidays ( T prz) and weekends ( T in):

T tab \u003d T to - T prz - T in;

3. The maximum possible working time fund (T max)- the potential value of the maximum use of the fund of working time in the period. It is calculated by one of the formulas:

T max \u003d T to - T prz - T in - T o;

T max \u003d T tab - T o

That.- the time of the next vacation in the period.

4. Planned (effective) working time fund (T pl)- the maximum fund of working time, reduced by the amount of planned absenteeism of workers for work on good reasons. It is calculated according to one of the formulas:

T pl \u003d T k - T prz - T in - T o - T b - T y - T g - T pr - T km - T p - T s;

T pl \u003d T max - T b - T y - T g - T pr - T km - T p - T s;

T b - absence from work due to illness and childbirth;

That - duration of study holidays;

T g - time to complete public and public duties;

T pr - other absences permitted by law;

T km - breaks for feeding children;

T p - time to reduce the length of the working day for adolescents;

T s - time of reduction of working days in holidays.

The number of working days for valid reasons is determined, as a rule, on the basis of the average data of the report for previous periods and in accordance with labor legislation.

5. Average established working hours- the arithmetic mean value, weighted taking into account the officially established length of the working day by the number of individual groups of workers.

6. Actual working time fund (T f)- the actual cost of working time for a certain period. Planned and unscheduled losses of working time are subtracted from the annual planned working time fund and actually worked overtime hours are added. Overtime-- time worked in excess of the statutory hours of work (including those worked on weekends and public holidays, if rest days are not provided for them)

7. Working time utilization factor (K)- is calculated in relation to the calendar, timesheet, maximum possible and planned working time fund as the ratio of the actual hours worked to the corresponding time fund. This indicator shows how much of the relevant time pool was actually used.

Planning the number of employees of the enterprise.

The need for personnel is determined separately by categories of employees. In the practice of accounting and planning personnel, there are attendance, payroll and average payrolls.

Payroll (H sp)- an indicator of the number of employees for a certain number. This indicator takes into account the number of all employees of the enterprise, with the exception of those working on a civil law basis. The payroll includes employees in the context of each day, both those who actually came to work, and those who are absent for any reason.

Turnout number (H i)- the number of employees on the payroll who came to work on a given day, including those on business trips. This indicator should not be less than the number of employees required to complete the task within the established time frame.

Average headcount (H csp)– number of employees on average for the period under study. This indicator is calculated as the arithmetic mean of the number of employees for the period under study. At the same time, the payroll number of employees for weekends and holidays is equal to the headcount of the previous working day.

There are three methods for calculating the number of employees.

1. According to the rules of time:

H cn \u003d (Number of products * T pcs) / (T pl * K n);

T pcs- the rate of time for the production of a unit of output.

T pl.

K n.- the coefficient of performance of production standards.

2. According to production standards:

H cn \u003d Number of products / (T pl * K n * H vyr);

N ex- production rate.

3. Service standards:

H cn \u003d (O / N obs) * C * (T tab / T pl);

ABOUT- the number of units of installed equipment.

N obs.- service rate.

WITH- the number of shifts.

T tab.- payroll of working time.

T pl.- planned fund of working time.