Scientific basis for the analysis of the efficiency of the use of labor resources. Indicators of the effectiveness of the use of labor resources Analysis of labor resources and the effectiveness of their use

MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

Hydrotechnical technical school

Zaporizhia State Engineering Academy

course work

Discipline "Economic Analysis"

Specialist. 5.50 112 "Exchange activity"

Topic: Analysis of the efficiency of labor resources

Explanatory note

to course work

Vikonavla:

group student. 41 - 07 Shiyan A.O.

Kerivnik roboti N.G. Sichova

Assessment of the defender N.G. Sichova

L.A. Polschikova

m.Zaporizhzhya

Essay

Course work: 33 pages, 2 figures, 5 tables, 11 references.

Object of study: Efficiency of use of labor resources

The purpose of the work is to analyze the productivity of workers, as well as their wages. To identify ways to improve the organization of work and wages.

Research method: theoretical, analytical, descriptive, comparative.

Key words: Enterprise, labor, organization, salary, tariff, payment, worker, plan, regulation, work time, allowances, surcharges, vacation, fund.

Introduction

1. Analysis of indicators on labor and wages

1.1 Organization of workforce management

1.2 Tasks and sources of analysis of labor productivity and wages

1.3 Labor productivity analysis

2. Improving the efficiency of the use of labor resources

2.1 Opportunities to improve productivity

2.2 Planning the number of employees of the enterprise

3. Analysis of performance indicators for the use of labor resources

3.1 Labor supply analysis

3.2 Scope of work and workers

3.3 Performance analysis

3.4 Evaluation of the use of the wage fund (PWF)

3.5 Analysis of the factors that affect the deviation of the FOP

Conclusion

Bibliography

Introduction labor resource productivity wages

The topic of the work is devoted to the functions, roles and tasks of the systems of payment and incentives in modern economic conditions, as an urgent problem of the current development of the Ukrainian economy. The paper provides an analysis of production activities, labor organization and wage systems.

Categories Post navigation

The main objectives of the analysis of the effectiveness of the use of labor resources are the study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by category and profession; determination and study of staff turnover indicators; identification of reserves of labor resources, their fuller and more efficient use.

When conducting a comprehensive analysis of the use of labor resources, the following indicators are considered: the provision of the enterprise with labor resources; characteristics of the movement of labor; social security of members of the labor collective; use of the working time fund; labor productivity; personnel profitability; labor intensity of products; payroll analysis; analysis of the effectiveness of the use of the wage fund.

To determine the efficiency of the use of labor, the following indicators are used:

Table 2.11 - indicators of labor efficiency

Index	Calculation formula
Staff turnover rate		- the number of those dismissed at their own request, for absenteeism and other violations of industrial discipline
Labor turnover rate		– the number of retired (accepted) employees
Labor force turnover rate
Labor turnover turnover rate
Staff retention rate		– the number of employees who have worked at the enterprise for a year or more
Replacement rate		– average number of employees
Staff profitability		P- profit from sales

Labor productivity

The efficiency of the use of labor resources at the enterprise is expressed in the change labor productivity, which is determined by the quantity of products produced per unit of working time, or labor costs per unit of output. A distinction is made between the productivity of living labor and the productivity of total, social, labor.

The productivity of living labor is determined by the cost of working time in a given production, at a given enterprise, and the productivity of social labor is expressed in macroeconomic indicators of GNP, GDP, and ND per capita. As scientific and technological progress, improving production, the share of social labor costs increases, as the worker is equipped with more and more new means of labor (from the simplest machines to electronic complexes). However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is declining. This is the essence of increasing the productivity of social labor.

It is necessary to distinguish between the concepts of productivity and labor intensity (Fig. 2.14). With an increase in the intensity of labor, the amount of physical and mental effort per unit of time increases, and due to this, the amount of products produced per unit of time increases. An increase in the intensity of labor requires an increase in its payment. Labor productivity rises as a result of changes in technology, the use of more advanced equipment, the use of new methods of labor and does not always require an increase in wages. Indicators that determine the level of labor productivity take into account both the change in productivity itself and the intensity of labor.

Figure - The difference between productivity and labor intensity

At
the level of labor productivity at an enterprise is defined only as the cost effectiveness of human labor and is characterized by two indicators: output per unit of time (direct indicator) and labor intensity of manufacturing products (inverse indicator).

Product development- determines the quantity of products produced per unit of working time or per average employee.

Where Q - the volume of manufactured products, rub.

T - the cost of living labor for the production of products, rub.

Depending on the unit of measurement of the results, there are three ways to determine the output:

natural (conditionally - natural) - by the number of pieces. products;

It is applied at the enterprises which are letting out homogeneous production.

"-" the impossibility of taking into account the measurement of refineries, the impossibility of comparing indicators of various industries.

When using the natural method, natural indicators are reduced to conditionally natural ones.

cost - by the number of rubles GP;

In value terms, the output is determined by the indicators of the derivative program (by commodity, gross, sales products);

labor (normative) - according to the labor intensity of the manufactured product.

It is used at individual workplaces, while the normative labor intensity is determined (according to technological documentation) and the normative and actual data are compared.

Production can be determined:

per one main worker, while the number of products produced is divided by the number of main workers;

output per worker - the number of products produced is divided by the total number of main and auxiliary workers;

3. per worker - the number of products produced is divided by the number of all industrial and production personnel.

The productivity of labor is most clearly characterized by the indicator of output in physical terms. These are such units of measurement as tons, meters, pieces, etc., as a rule, typical for enterprises producing homogeneous products.

If an enterprise or workshop produces several types or brands of homogeneous products, then the output is determined in arbitrary units. For example, in blast furnace shops, when determining output, various types of smelted iron are reduced to the limit, in open-hearth shops, various types of smelted steel are reduced to simple carbon steel, cement to conditional Portland cement, etc.

The indicator of production output in monetary terms is used to determine labor productivity at enterprises that produce heterogeneous products.

When using standardized working time, output is determined in standard hours, mainly at individual workplaces, in teams, at sites, as well as in workshops when producing heterogeneous and unfinished products that cannot be measured either in kind or in monetary terms.

Performance indicators also differ depending on the unit of measurement of working time. The output can be determined for one worked man-hour (hourly output), one worked man-day (daily output), for one average worker per year, quarter or month (annual, quarterly or monthly output).

T
ore intensity of products expresses the cost of working time for the production of a unit of output. Determined per unit of production in physical terms for the entire range of products and services; with a large assortment of products at the enterprise, it is determined by typical products, to which all the rest are given.

In contrast to the output indicator, this indicator has a number of advantages: it establishes a direct relationship between the volume of production and labor costs, excludes the impact on the labor productivity indicator of changes in the volume of supplies for cooperation, the organizational structure of production, allows you to closely link the measurement of productivity with the identification of reserves for its growth, compare labor costs for the same products in different departments of the enterprise.

Labor input can be normative, planned and actual.

Depending on the composition of the included labor costs, there are:

technological labor intensity, including all the costs of the main workers, pieceworkers and time workers;

the labor intensity of maintenance of production, including the labor costs of auxiliary workers of the main production shops and services (repair, energy) engaged in maintenance of production

production labor intensity - the labor costs of all workers, both main and auxiliary;

the labor intensity of production management, including the labor costs of employees (managers, specialists), both in the main and in auxiliary shops, and in general factory services of the enterprise

total labor intensity, which is the labor costs of all categories of industrial and production personnel:

The change in labor productivity is determined using two indicators: labor productivity index:

and the growth of labor productivity, depending on the reduction in the labor intensity of manufacturing products:

The absolute change in the volume of output due to changes in output and the cost of working time is expressed by the following formulas:

By changing output:

Due to the change in time costs:

By changing both factors:

The relative change in the volume of manufactured products due to changes in production and the number of PPP is expressed as follows. formulas:

by changing output:

by changing the number of PPP

due to changes in both factors:

The profitability of personnel is related to labor productivity by the following relationship:

R TURNOVER - profitability of turnover, %;

D RP - the share of sold products in the total output of marketable products;

IN SR is the average annual output of products by one employee at current prices, thousand rubles.

An important milestone analytical work at the enterprise is the search for reserves of labor productivity, the development of organizational and technical measures for the implementation of these reserves and the direct implementation of these measures.

The reserves for the growth of labor productivity are understood to be the opportunities that have not yet been used to save the costs of living and materialized labor. Intra-production reserves are due to the improvement and most efficient use of equipment and labor, reduction of working time, savings in raw materials and materials, rational use of equipment. Intra-production reserves include reserves for reducing labor intensity, reserves for improving and using working time, reserves for improving the structure of personnel, reserves for saving objects of labor and reserves for saving labor resources.

In domestic practice, the following classification of reserves for increasing labor productivity has become widespread.

Raising the technical level of production:

mechanization and automation of production;

introduction of new types of equipment;

introduction of new technological processes;

improving the design properties of products;

improving the quality of raw materials and new structural materials.

Improving the organization of production and labor:

• increasing service standards;

  reduction in the number of workers who do not comply with the norms;

  simplification of the management structure;

  mechanization of accounting and computing work;

  increasing the level of specialization of production.

Structural changes in production:

• change in specific gravity certain types products;

  change in the labor intensity of the production program;

  change in the share of purchased semi-finished products and components;

  change in the share of new products.

Methodology for the analysis of indicators of labor resources

The analysis of labor resources indicators is aimed at objectifying management activities at the enterprise by providing reliable and correct information. Based on the analysis of statistical data on the labor resources of the enterprise and their use, it is possible to implement operational measures that involve increasing the efficiency of the use of labor resources.

A specific applied task of analyzing the indicators of the labor resources of an enterprise is to determine the problems associated with the use of labor, and the fundamental ultimate goal- development of solutions aimed at their elimination and elimination of problem areas.

1. Rationalization of the use of labor resources allows enterprises to increase the efficiency of their economic activities.
2. Evaluation of the labor resources of an enterprise using a criteria approach allows the collection of objective information about the state of the labor resources of an enterprise, while avoiding inaccuracies and distortions.
3. Based on the results obtained, it is possible to adopt reasonable management decisions based on systematized and classified information.

Labor resources indicators

Indicators of the provision of the enterprise with labor resources make it possible to assess the availability of human resources and its structure.

Labor resources indicators

	Index	Calculation method
	Average number of employees	Тср = ∑Тс / D, where Тav is the average number of employees; ∑Тс - the sum of the payroll number of employees for all calendar days of the reporting period; D - number calendar days period.
	Average number of employees	Tyas = ∑Tyav / Df, where Tyas is the average number of employees, ∑Tyav - the sum of all those who came to work
	Average number of workers actually employed	Tfs = ∑Tf / Df, where Tfs is the average number of those who actually worked, ∑Tf - the sum of all those who started work, Df - the actual number of days of operation of the enterprise.

• The average number can also be determined using the chronological average or weighted arithmetic average. The average payroll number of employees is determined by the average of the average payroll numbers for all months. The average annual headcount is calculated by summing up the average monthly headcount for all months of work from the beginning to the end of the year and divided by 12. The total number of employees is determined as the sum of the number of industrial and non-industrial personnel.
• The average number of employees describes the employees who came to the enterprise, regardless of whether they started work or not.
• The average number of workers actually working describes the workers who came to the enterprise and started working.

The structure of the labor resources of the enterprise

The structure of labor resources is expressed as a percentage of the average number of workers and is determined by a number of indicators.

Signs of the classification of the structure of the labor resources of the enterprise

		Indicators
	Work experience of employees	1 year or less Over 2 years
	Age composition of employees	Over 50 years
	Employee Education	Incomplete higher education Secondary vocational Average
		Administrative Industrial serving Auxiliary sales staff
	Personnel qualification	First level A basic level of Lack of qualification (depending on the methodology adopted at the enterprise, other qualification levels may be allocated)

Indicators of the structure and availability of labor resources of the enterprise make it possible to judge the frequency of personnel turnover, the constancy of the composition of employees, the educational structure and level of education, professional qualifications and its level. Together, this makes it possible to assess the sufficiency and degree of provision of the enterprise with labor resources.

Indicators of the movement of labor resources

In the process of assessing the use of labor resources, the movement of personnel is studied, since any changes that occur in the structure of labor resources are reflected in the performance of the entire enterprise. Changes in the headcount of employees occur due to the dismissal of employees and the hiring of new employees. The formation of a stable state of the enterprise's labor resources is an important factor in increasing the efficiency of its economic activity.

The assessment of the movement of labor resources can be carried out on the basis of a set of coefficients, with the help of which.

Indicators of the movement of labor resources

	Odds	Calculation method
	Acceptance turnover ratio, Kpr	Kpr \u003d Rp / SSP
	Retirement turnover ratio, Kv	Kv \u003d Pv / SSP SSP - average headcount
	Staff turnover rate, Kt	Kt \u003d Ru / SSP SSP - average headcount
	The coefficient of the total turnover of personnel, Kob	Kob \u003d (Rp - Rv - Ru) / SSP Rp - the number of employees hired Рв - the number of retired workers Ru - the number of employees who quit of their own accord and were dismissed for violation of labor discipline SSP - average headcount
	The coefficient of full turnover of personnel, Kpb	Kpb \u003d (Rp + Ru) / SSP Rp - the number of employees hired Ru - the number of employees who resigned of their own free will and dismissed for violation of labor discipline SSP - average headcount
	Replacement coefficient, Kz	Kz \u003d Rp / Ru Rp - the number of employees hired Ru - the number of employees who resigned of their own free will and dismissed for violation of labor discipline
	The coefficient of constancy of the staff at the enterprise, Kp	Kp \u003d Rg / SSP Рг - the number of employees who worked the whole year SSP - average headcount
	Personnel stability coefficient, Кс	Ks \u003d Rs / SSP Рс - number of employees who have worked for more than 2 years (a higher value may apply) SSP - average headcount

1. The turnover ratio for hiring workers (CR) is calculated as the ratio of hired workers to the average number of employees.

This coefficient characterizes the share of hired workers for the period, which can be used to judge the rate of renewal of the composition of labor resources. A high value of the coefficient is usually a consequence of staff turnover. The low value of this indicator characterizes the stable state of the internal structure of labor resources. In addition, it should be noted that in the context of a shortage of personnel with a simultaneous outflow of personnel, this indicator will tend to zero, which is an extremely negative trend.

2. The turnover ratio for retirement (Kv) is determined by the ratio of retired employees to the average headcount

The departure of personnel is due to the following reasons: retirement due to age or health status, conscription into the army, etc. Such reasons are classified as natural, so the coefficient shows a natural reduction in labor resources, requiring replacement in the form of hiring new employees. This coefficient does not depend on the activity of the enterprise and characterizes the specifics of the objective change in the composition of personnel in a specific time period. In dynamics, the value of this coefficient should not be greater than the value of the acceptance coefficient.

3. The staff turnover rate (Kt) is calculated as the ratio of the sum of dismissed employees and those who left of their own free will to the value of the average headcount.

This coefficient gives an idea of ​​the negative processes of personnel movement, each enterprise should strive to minimize it by increasing the efficiency of individual work with personnel. The staff turnover rate reflects the unjustified movement of the labor force, causing the loss of working time for the training of new workers, the development of equipment, etc. It should be noted that the turnover of workers reduces the efficiency of activities, ultimately reducing the financial and economic result of the enterprise.

There are four levels of fluidity:

1. Natural turnover - 3-5% per year. This level is typical for the normal renewal of the team and contributes to its timely renewal. Does not require reactive measures on the part of the enterprise.
2. Normal turnover - 5-15% per year. This level may be caused by the ongoing selection of personnel, or indicate the prevalence of the practice of probation over recruitment and selection technologies. In any case, this level is not considered problematic.
3. Excessive fluidity - 15-30%. This level leads to significant economic losses or losses, and also creates organizational, technological and psychological difficulties for the employees of the enterprise.
4. Critical fluidity - more than 30%. This level indicates deep structural problems in the organization and requires a review of procedures personnel policy.

Taken together, the turnover ratios for the admission, retirement and turnover of personnel show the degree of renewal and retirement of the personnel of the enterprise, they must be analyzed in dynamics compared with similar indicators for the base period, and also consider the ratio between them in the reporting year, identifying predominant changes in the number of employees and their reason.

4. The coefficient of total turnover (Kob) is determined by the ratio of the difference between hired, retired and laid-off workers to the average number of the enterprise.

The overall turnover ratio shows the trend in the movement of labor resources in the enterprise. A positive value of the indicator indicates that the enterprise is coping with the outflow of labor resources, successfully replacing retired and laid-off workers with new employees. Under normal development conditions, this indicator should increase in dynamics, characterizing the general growth trend of the enterprise. A negative value of the indicator characterizes a situation in which more people leave the company than are hired again, no matter what the reasons are. For enterprises that are gradually curtailing their activities or changing their field of activity to a new area where there is less need for labor resources, this trend is objectively determined.

5. The coefficient of full turnover (Kpb) is determined by the ratio of the sum of hired and laid off workers to the average number of employees of the enterprise.

The full turnover ratio reflects the overall level of personnel turnover intensity in the enterprise and characterizes the proportion of those employees who, one way or another, are associated with the movement of personnel. This indicator is interpreted as the share of employees involved in the movement of personnel. An increase in the coefficient indicates the instability of labor resources, and, consequently, problems in personnel policy and a decrease in the efficiency of the use of labor resources of an enterprise.

6. The replacement rate (Kz) is the ratio of hired workers to laid-off workers for a given period.

The replacement rate characterizes the intensity of labor movement. The coefficient can acquire a value less than 1, more than 1 and be equal to one. If the replacement rate is less than one, the enterprise has a shortage of personnel, the staff is not fully staffed, there are vacant positions due to a strong outflow of labor resources from the enterprise. If the coefficient is more than one, then the enterprise may experience a situation of excess personnel, usually this concerns the hiring of a large number of employees in lower-level positions. If the value of this indicator exceeds one due to a conscious policy of expanding the composition of the enterprise's personnel, then this is a consequence of an increased need for labor resources, as a result, for example, of expanding the scope of activities, opening branches, representative offices of the company, etc. The value of the labor force replacement rate, equal to one, testifies to the full quantitative, but not necessarily qualitative, compensation of departed workers by new ones.

7. The coefficient of constancy of the composition of the enterprise's personnel (Kp.s) is determined by the ratio of the number of employees who worked at the enterprise during the year to the average number of personnel

A high value of this coefficient usually indicates the presence of a single cohesive team that can successfully achieve its goals.

8. Personnel stability coefficient (Кс) is calculated as the ratio of workers with more than two years of work experience at the enterprise to the average number of personnel.

The closer the value of this coefficient is to one, the more stable the staff is, which positively characterizes the activity of the enterprise in relation to the use labor potential. Thus, the value of this coefficient should be as close as possible to unity.

The coefficient of constancy of the composition of the personnel of the enterprise and the coefficient of stability of personnel together characterize the constant composition in the structure of the labor resources of the enterprise.

Permanent personnel who have been working at the enterprise for a long time improve their qualifications, master related professions, quickly navigate in any atypical environment, create a certain business atmosphere in the team, actively influencing labor productivity.

Indicators of the effectiveness of the use of labor resources

The study of the use of working time in the enterprise is based on the analysis of the fund of working time.

The working time fund (FRV) depends on the average number of workers (HR), the average number of days worked by one employee per year (D) and the average working day (P). The indicator of the working time fund is calculated as the product of these indicators:

PDF = HR * D * P

At the same time, the statistical assessment of the use of the working time fund for enterprises is supplemented by two indicators in accordance with their economic content:

1. Commercial efficiency of using the working time fund KE FRV
2. Profitability of the working time fund R FRV

These indicators are calculated as the ratio of revenue and profit, respectively, to the working time fund. The economic content of these indicators lies in the fact that they allow us to estimate the average sales volume for each hour of working time and the net profit generated in the course of economic activity. Accordingly, an increase in the values ​​of these indicators indicates an intensification commercial activities, and the decrease characterizes the decrease in the efficiency of the use of labor resources commercial enterprise.

Also, a balance of working time is drawn up, which allows you to draw a conclusion about the presence or absence of losses in working time and evaluate their size in relation to the actual hours worked. An example of working time balance is shown in the table.

An example of the balance of working hours of an enterprise

Planned PDF			Actual PDF
				Usage
	Calendar fund of days			Actually worked, man-days
	Holidays			Time not used good reasons, man-days, including: due to illness study leave
	Weekend
	Time sheet (p. 1 - p. 2 - p. 3)
	Personnel fund of time in man-days (average headcount 58 people)			Lost working hours, including: all-day downtime absenteeism by permission of the administration other losses
	Next holidays, man-days
	The maximum possible fund of time, man-days (p. 5 - p. 6)			The maximum possible fund of time, man-days (p. 1 + p. 2 + p. 3)

Labor productivity is a very important and capacious economic indicator, which is also one of the most important indicators of economic efficiency.

Labor productivity is the output per worker per unit of time or labor costs per unit of output.

Determination of the efficiency of the labor system at the enterprise is based on the indicator of labor productivity, since the efficiency of the use of labor resources is expressed in changes in labor productivity. The indicator of labor productivity is a generalizing indicator of the work of economic entities in modern economic conditions. This indicator reflects positive sides work, and all its shortcomings. Labor productivity characterizes the effectiveness and efficiency of the work of personnel at a particular enterprise.

TO key indicators for purposes include the following.

1. Production output per unit of time by one worker.
2. Labor intensity of products.

Production is the most common and universal indicator of labor productivity. Due to the fact that the costs of working time can be expressed in the number of man-hours worked, man-days, the average payroll number of workers or all workers, there are indicators of average hourly, average daily and average annual output per worker. The average annual output is determined both per worker and per worker. The main accounting indicator is the average annual output:

where B is the average annual output,

H - the average number of personnel.

The average daily output is calculated by the formula:

Vdn \u003d Wed / Chr * D

where Chp - the number of workers of the enterprise;

D - days worked by one worker per year.

The average hourly output is calculated by the formula:

Hour = Wed / Chr * D * L

where L is the average working day.

The indicator of labor intensity of products is an inverse indicator of the efficiency of the use of labor resources and is calculated by the formula:

Tem \u003d H / Wed,

where Tem is the complexity of the product.

Obviously, the assessment of the efficiency of the use of labor resources is largely related to the wage fund and the working time fund. The concept of "salary" covers most types of payments accrued in cash and in kind (regardless of funding sources), including amounts accrued to employees in accordance with the law for time not worked, for example, annual leave.

As part of the assessment of the effectiveness of the use of labor resources, which is associated with the payroll and working time fund, it is necessary to statistically confirm compliance with the following principles:

As part of the analysis of the efficiency of the use of labor resources, it is also necessary to establish a correspondence between the growth rates of average wages and labor productivity.

At the same time, the condition must be observed under which the enterprise must have a higher growth rate of labor productivity, compared with the growth of average wages, which follows from the requirement to comply with the economic law.

This ratio in rates provides savings in the cost of production for the element of wages and, accordingly, an increase in the amount of profit. The change in the average earnings of employees for a given period of time (year, month, day, hour) is characterized by its index, which is determined by the ratio of the average salary for the reporting period to the average salary in the base period. Similarly, the assessment of changes in labor productivity is carried out. To analyze this ratio, it is also necessary to calculate the average salary and the rate of growth or decrease in wages.

The ratio between the growth rates of average wages and labor productivity for assessing the efficiency of the use of labor resources

		Calculation method
	Calculation of the average salary, salary	ZP \u003d FZP / SSP FZP - payroll fund SSP - average headcount
	Calculation of the growth rate of average wages, Tzp	The growth rate is calculated by the ratio of the actual level of the average salary and the corresponding value of the previous year: Tzp \u003d ZPfact / ZPpred * 100%
	Calculation of labor productivity (production), V	Cp - the cost of work performed for the year, H - average headcount
	Labor productivity growth rate, TV	The growth rate of labor productivity is calculated as the ratio of actual output and output for the previous period TV \u003d Vactual / Forward * 100%
	The ratio of growth rates of average wages and labor productivity, K	Determination of the ratio of the growth rate of the average wage to labor productivity: K \u003d Tzp / TV

To comply with the economic law of the excess of labor productivity growth over wage growth, this coefficient must be less than one. The recommended value is within 0.85-0.95. This ratio allows the company to use the reserve for the cost of production, due to its savings on the element of wages, and, accordingly, an increase in the amount of the company's profit.

Thus, we can conclude that the assessment of the efficiency of using the labor resources of an enterprise allows an objective assessment of their qualitative and quantitative state at a particular enterprise. Therefore, it can be judged that in modern conditions, economic entities engaged in certain types of economic activity are interested in the efficient use of labor resources at their disposal. An economic entity in all cases when we are talking on the use of labor resources, is interested in the fullest possible use of the fund of working time. At the same time, the use of the working time fund should be commercially efficient and cost-effective. Together with the indicator of labor productivity and an assessment of its growth rates in comparison with the growth rates of the average wages of employees, this approach allows an objective assessment of the efficiency and effectiveness of the use of the enterprise's labor resources.

conclusions

An analysis of the indicators of the labor resources of an enterprise involves an analysis of the security of the enterprise with labor resources, the movement of labor resources, the use of working time, labor productivity and labor intensity of products, as well as the wage fund. Therefore, the study of the labor resources of an enterprise should be comprehensive in order to reflect the full range of indicators.

At the same time, acting as the basis for the administration of the enterprise upon receipt of relevant information, the results of the assessment of the enterprise's labor resources and their use should correspond to administrative needs and contribute to the adoption of informed management decisions.

Thus, the assessment of indicators of the labor resources of an enterprise and their use involves statistical observation, the collection of statistical information about labor resources and the analysis of the information received. In addition, it is necessary to systematize the information received and classify the available data for management purposes, so that it is possible to develop and implement measures to improve the efficiency of the use of labor resources at a particular enterprise. Consequently, the analysis of indicators of the labor resources of the enterprise serves, ultimately, to improve the economic activity of the enterprise.

Literature

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2. Voitov A.G. Efficiency of labor and economic activity. – M.: Dashkov i K, 2012.
3. Dolgova V.N., Medvedeva T.Yu. Socio-economic statistics. – M.: Yurayt, 2016.
4. Lyubushin N.P. Economics of the organization. – M.: Knorus, 2011.
5. Melkumov Ya.S. Socio-economic statistics. – M.: Infra-M, 2016.
6. Socio-economic statistics. / Ed. M.R. Efimova. – M.: Yurayt, 2014.
7. Chechevitsyna L.N. Analysis of financial and economic activity. - Rostov-on-Don, Phoenix, 2015.
8. Economic statistics. / Ed. Yu.N. Ivanova. – M.: Infra-M, 2013.

Pronina M.A. Analysis of the use of labor resources / M.A. Pronina, S.G. Saenko, A.G. Zaitseva // Economics and business: theory and practice. - 2015. - No. 9. - S. 83-86.

ANALYSIS OF THE USE OF LABOR RESOURCES

M.A. Pronina, Associate Professor

S.G. Saenko, student

A.G. Zaitseva, student

Don state National Agricultural University

(Russia, p. Persianovsky)

Annotation . Analysis of the use of labor resources is a process that characterizes the possibility of effectively conducting the activities of an enterprise. Security pre d acceptance by qualified personnel contributes to ensuring the high quality of products and ensuring the competitiveness of the company as a whole. Their pr A correct use can be the most important condition for stable functioning A enterprise.

Keywords: efficiency, formation of labor resources, production And labor intensity.

Analysis of the use of labor resources R owls is a very important process in life h nor" of each enterprise. Determine the effectiveness of the use of naive and the most important element of the activity of the enterprise And Yatiya is the main task. For complete and With Following this process, it is necessary to understand what labor resources are and delve into the analysis process.

Labor resources - part of the population that owns sufficient physical and mental data, labor skills s kami necessary for a certain field of activity. The provision of enterprises with a valuable resource and its reasonable use leads to an increase in the volume of production and goods. A production efficiency.

When analyzing labor resources, it A important is the use of e blowing coefficients :

— turnover rate for the reception of workers about sneeze;

— disposal turnover ratio;

— staff turnover rate;

— coefficient of invariability of the personnel of the enterprise.

As part of the analysis of the availability and use O The assessment of the following indicators is carried out in the field of labor resources:

— enterprise labor security O resources (1);

— social security of members at new team (2);

— use of working time (3);

— labor productivity (4);

— labor intensity of products (5).

(1) Security of the enterprise tr at new resourcesthe ratio is determined e the number of employees in action And capacity with planned need p and botniks.

The problem of lack of labor resources R owls can be partially solved by the most efficient use of r A fighting force, increasing labor productivity, increasing production, introducing b O more than perfect technology.

During the expansion of activities and the intensification of jobs, the d stv n capacity, the need for labor resources should be determined.

(2) Social Security Analysis about the employees necessary in lyat, uch and tying a number of indicators:

A) Professional development work ing staff. (When examining this A the developer needs to work out several coefficients: the percentage of employees, n O radiating education at different levels; the number of employees who improve their qualifications; percentage of employees, h A working at a low level. Execution or translation s completion of the plan for advanced training contributes to an increase in production ness of labor).

b) Improving working conditions.(To evaluate the results of activities to improve the working conditions of workers, such indicators are used as: ensured the presence of workers in sanitary zones; the degree of sanitary and hygienic working conditions; accident frequency rate (approx. And specifically for 100 people); worker's share R sonala suffering professionally s mi diseases).

V) Development of socio-cultural and living conditions, characterization is the availability of housing for workers, in s completion of the plan for the development of residential buildings A niya, objects of culture, social p O needs (kindergartens, sanatoriums, etc.). Much attention is paid to small O wealthy families and job security and cove eligible retirement benefits.

During the analysis, the pre d acceptance for the implementation of collective o gov o ra in all directions. The consequence of the correct execution of the analysis at the development of activities aimed at n for raising the level of social security A shields of working personnel, improvements at With labor conditions, which are taken into account in the development next year.

(3) Analysis of the use of fund p but what time is carried out for each category of workers, and allows you to determine e divide the number of days and hours worked by one work T nickname for a certain time interval.

This analysis involves the study of indicators characterizing the effects V ness of use of labor resources. These indicators include:

— average annual number of employees and kov;

— worked per year by one worker (days, hours);

— working hours;

— working time fund (including overtime).

Ineffective in identifying the cause O th use of working time V nivat data of actual and planned balance. The reasons may be about full and holidays, sickness, absenteeism and downtime due to equipment failure at dovania.

The activity of the enterprise will be more successful if the loss of working timewill tend to zero. Analyzed O having identified the reasons for the loss of working time, you should install O unproductive labor costs. Non-manufacturing costs A you - the cost of working time in the production process of faulty or defective O bathroom products.

When analyzing the use of the fund p A more time tende may appear n sion to increase the intensity of labor p A workers, since the loss of working time does not always lead to a decrease in production rates.

(4) Labor productivity analysisentails the use of a system b general, private and auxiliary indicators.

Generalizing:

- A botnik in kind;

— production output per r A botnik in value terms.

Private:

— labor intensity of products.

Auxiliary:

— time spent on doing one o th type of work.

(5) Analysis of the labor intensity of products. Labor costs are labor costs. e time per unit or the entire volume and h finished products, and is calculated as about T carrying the fund of working time for the manufacture of a certain quantity of products in relation to the volume of its production. Reducing the labor intensity of products is the most important factor in increasing production. O labor intensity.

In the process of performing the analysis, study A yut the dynamics of labor intensity, the implementation of the plan, the reasons for its change and the impact on the level of labor productivity.

As can be seen from the above, the analysis of the use of labor resources is not a simple process, which includes several stages. Every step is important.In terms of commercial relations n sive and extensive use of tr at of the enterprise’s capital resources is the main With the ability to achieve stable and lead And leading positions in the market. Results V The ability to manage the working potential of an organization directly affects its co n current opportunities and is one of the advantages sv enterprise.

Bibliographic list

1. Abryutina M.S. ., Grachev A.V. Analysis of financial and economic activities of pre d acceptance. – M.: Business and service, 1998.

2. Ermolovich L.L. Analysis of the financial and economic activities of the enterprise. - Minsk: BSEU, 2001.

3. Chernyavsky I. Activation of human potential as a condition for progress: – M.: The Economist. – 2007 - No. 8 - S. 45-49.

4. Bereslavskaya V.A. Efficiency of using labor resources and optimizing And salary adjustments/ V.A. Bereslavskaya, E.M. Gamova A.A. Zhubrin // Economic an A liz: theory and practice. - 2008. - No. 14. - S. 34-37.

5. Kondratova I.G. Analysis of the use of labor resources as the most important part of the e resource potential of the organization / I.G. Kondratov // Economic analysis: theory and practice. - 2010. - No. 1. - S. 22-28.

ANALYSIS OF THE USE OF WORKFORCE

MA Pronin a , associate professor

SG Saenko , student

AG Zaitsev, student

Don state agrarian university

(Russia, village Persianovsky)

abstract. Analysis of the use of labor resources – a process which characterizes the possibi l ity of the effective conduct of the business. Provide enterprises with qualified personnel b utes to providing high quality products and ensuring the competitiveness of the company as a whole. Their proper use can become the most important condition for the stable functioning of the e n terprise.

keywords: efficiency, formation of human resources, labor productivity.

Introduction 4

1. Human resource management in modern market conditions 7

1.1. The role and importance of labor resources 7

1.2. The subject and principles of a comprehensive analysis of the production system 9

1.3. The meaning and objectives of the analysis of the use of labor resources 14

2. Analysis of the use of labor resources 16

2.1. Initial data for analysis 16

2.1. Labor force analysis 18

2.2. Analysis of the movement of workers 20

2.3. Labor productivity analysis 22

2.4. Analysis of the use of working time 24

2.5. Analysis of the wage fund and average wages 27

2.6. Analysis of the ratio of labor productivity growth rates

and average salary 34

workforce 36

Conclusion 39

References 40

ABSTRACT

Pages 42; Tables 12; Sources 15.

This course work is written on the topic "Analysis of the use of labor resources on the example of CJSC" Bearing Plant ".

Scroll keywords Keywords: profit, cost, management, analysis, efficiency, labor force, personnel, labor productivity, wage fund.

The purpose of this work is to study the fundamentals of the analysis of the economic activity of the enterprise and to identify the reserves of the enterprise to increase the efficiency of its productivity. Show the need and greater efficiency of the analysis of labor resources at enterprises and firms in modern conditions.

On the basis of the conducted research and the data obtained, at the end of the work, specific proposals are given for the efficient use of labor resources in the enterprise and the search for reserves to improve production efficiency in market conditions.

Introduction

Transition to market economy requires the enterprise to increase the efficiency of production, the competitiveness of products, works and services based on the introduction of the achievements of scientific and technological progress, effective forms of management and production management, the activation of production, initiatives, etc. An important role in the implementation of this task is given to economic analysis.

The study of not only the economy, but also the phenomena of nature and social life, is impossible without analysis. The term “analysis” itself comes from the Greek word “analyzis”, which means “I divide”, “I dismember”. Consequently, analysis in a narrow sense is the division of a phenomenon or object into its constituent parts (elements) in order to study them as parts of a whole. Such a division allows you to look inside the object, phenomenon, process under study, understand its inner essence, determine the role of each element in the object or phenomenon under study. Hence, economic analysis is a scientific way of showing the essence of economic phenomena and processes, based on dividing them into component parts and studying them in all the variety of connections and dependencies.

To ensure the effective functioning of enterprises, it is necessary to economically competently manage their activities, which is largely determined by the ability to analyze it. With the help of analysis, development trends are studied, factors of change in performance results are deeply and systematically studied, plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, the performance of the enterprise, its divisions and individual employees is evaluated, and an economic strategy for its development is developed. .

For effective work In the new conditions, highly qualified workers who have knowledge of technology, economics, and production organization, who are able not only to follow orders, but to independently show initiative and enterprise, have become more and more often required.

The transition to a market economy presupposes the rejection of forced labor as an obligation to the State, provides the worker with a real opportunity to freely choose professions, occupations, and areas of labor activity. These provisions are reflected in the Employment Law. Russian Federation, which proceeds from the need to recognize the right of every citizen to freely choose any type of employment not prohibited by law. At the same time, the status of types of employment is also recognized for such areas of application of labor as housekeeping, raising children, working in a personal subsidiary plot, caring for disabled family members, and individual entrepreneurship. Voluntary unemployment of able-bodied citizens is also allowed if they have legal sources of income. The right of citizens to work implies their employment at the individual level. But in order to get satisfaction from his work, a citizen must be free to choose work, and his work must be prestigious in socially. Only such an approach can ensure an increase in the efficiency of labor, which will ensure the compliance of the employment policy with the policy of stabilizing the economy and its growth to the greatest extent.

The relevance of the study of this problem at the present stage is increasing more and more. This is due to the ongoing transformations of the social system, the reorganization of forms of ownership, the replacement administrative methods economic management, transfer of the economy to market relations. All these circumstances give a qualitatively new content to the process of the formation of labor resources, and, consequently, the study of this process at the moment is of particular importance. Based on the foregoing, we conclude that specific task any analysis of the labor resources of an enterprise is to find weaknesses in production associated with the use of labor, and its purpose- development of such recommendations that will not allow the enterprise to reduce the volume and quality of its commercial products.

The main objective of this work is the theoretical justification and practical application of the criteria for assessing and analyzing the use of labor resources in the enterprise.

The first part of the course work presents theoretical questions associated with the use of labor resources of the organization, analysis of their use in the enterprise.

In the second part of the course work, a practical analysis of the use of labor resources of a really operating enterprise is carried out. The assessment of indicators is carried out on the basis of data provided by ZAO Podshipnikovy Zavod.

1. Human resources management in modern market conditions

1.1 The role and importance of labor resources

The most important social and labor indicators at domestic enterprises in the conditions of market relations are ensuring full employment of labor resources and high labor productivity, creating normal conditions for the work of personnel and increasing the level of wages, achieving proper economic growth and the quality of life of workers. In the implementation of these economic goals, the main role is called upon to play labor resources.

The economic potential of the country, national wealth and quality of life are determined mainly by the state of labor resources, the level of development of labor or human potential.

Efficient employment in the conditions of market labor relations is understood as such a degree of use of the labor force, at which the correspondence or excess of results over costs is achieved. At the same time, in order to restore the used labor force, the level of remuneration of each employee must not be lower than the actual living wage.

IN market relations the need for personnel at various enterprises or firms is determined by the magnitude of the demand for their products, work performed and services rendered. The demand for labor resources is in the market conditions derived from finished goods and services that are performed using these human resources. Both at operating enterprises and at designed and newly created firms, annual volumes of demand for production should serve as the basis for calculating the needs of all categories of workers.

The personnel of the enterprise is a set of employees of certain categories and professions employed in a single production activities aimed at making a profit or income and satisfying their material needs. In market conditions, the necessary professional and qualification composition of employees of each enterprise is formed taking into account the laws of supply and demand operating in the labor market and production.

At domestic enterprises, organizations and firms of various forms of ownership, it is customary to divide all employees into two groups: industrial and non-industrial personnel. The composition of industrial and production personnel includes workers, engineering and technical workers and employees, as well as students. It also provides for the division of workers in this category into administrative and managerial and production personnel. Non-industrial personnel usually include workers employed in transport, housing and communal services, social security and other non-production departments.

In recent years, the practice of dividing the personnel of an enterprise into three main categories, depending on the functions performed, has become more widespread: managers, specialists and performers.

The creation of normal working conditions at all workplaces serves as the basis for the high labor productivity of various categories of personnel. The working capacity of a person and the results of his work are determined by many interrelated factors, among which one of the first places is the working conditions, its severity and intensity, which ultimately characterize the costs and results of labor. Therefore, the rational use of labor, personnel management should provide for the creation at all enterprises with various forms of ownership, in each labor process, of appropriate conditions for the optimal expenditure of labor, that is, the mental, physical and entrepreneurial abilities of workers.

1.2 The subject and principles of a comprehensive analysis of the production system

Without the intensification and acceleration of production, the improvement of the economic mechanism, the introduction of full cost accounting, the principles of self-sufficiency and self-financing, the successful operation of enterprises is impossible. It is necessary to increase the scientific validity of the developed plans and standards, constantly analyze their implementation; evaluate the efficiency of resource use; identify reserves; substantiate optimal management decisions. All of this is part of the task. economic analysis.

The economic analysis of economic activity was formed as an independent branch of scientific knowledge in direct connection with other special sciences: management, planning, accounting and statistics.

The analysis of economic activity as a science is a system of knowledge associated with the study of the interdependence of economic phenomena, identifying positive and negative factors and measuring the degree of their influence, trends and patterns, reserves, lost profits, with practical generalizations and conclusions.

Analysis of economic activity is divided into:

1. Preliminary analysis is carried out before business transactions. In the course of this analysis, the material, labor, financial resources necessary for the implementation of the production program are evaluated.
2. Operational analysis is carried out in the course of the implementation of the plan for short periods of time (day, week, shift, decades). His data is necessary for the operational impact on the progress of the plan.
3. The current analysis is intended for a comprehensive and objective assessment of the implementation of the plan, the results of work for the reporting period (month, quarter, half year, year) and the development of recommendations for improving the efficiency of management.

All types of analysis are interconnected and complement each other.

The first characteristic feature of analysis is the study of economic factors, phenomena, processes. An analysis of the activities of enterprises provides an interconnected study of economic phenomena and processes, their formation and development, and the quantitative and qualitative changes taking place in them.

The second characteristic feature of economic analysis is an objective and comprehensive assessment of the implementation of plans adopted by the enterprise and its individual divisions, industry associations. The peculiarity of the analysis here is the complex use of materials from accounting, statistical and other types of reporting. Only the integrated use of the conducted and interconnected data allows a comprehensive and quite objective assessment of the implementation planned assignments. Moreover, in the process of analyzing the implementation of plans, a critical assessment of the plan itself, its validity, can also be given.

The third characteristic feature of economic analysis is the identification of the causes that positively and negatively influenced the fulfillment of orders-plans, and the measurement of the degree of their influence.

To correctly reveal and understand the main reasons, or, as it is commonly called in the analysis, the factors that influenced the progress of the plan, to correctly establish their action and interaction, means to correctly understand the course of all economic activities of the analyzed object. But in the process of analysis, they not only reveal and characterize the main factors influencing economic activity, but also measure the degree of their impact.

The fourth characteristic feature of economic analysis is the identification of trends and patterns of enterprise development, reserves, and missed opportunities. However, it is not easy to identify deviations from global trends, violations of economic laws, disproportions in the work of individual enterprises. Only an economist who knows well and subtly understands the general laws economic development, will be able to correctly and timely notice the manifestation of general trends, certain patterns in the activities of individual enterprises. Just as a doctor, by individual symptoms, sometimes unknown to the patient himself, can determine the disease of the human body, so a good economist, by signs that are still invisible to others, will be able to catch interruptions in the operation of an enterprise and, by timely measures, prevent economic and financial breakthroughs. Constant and close study of the economy of the enterprise, daily monitoring of the progress of the order-plan using all sources of digital information create the necessary conditions for identifying hidden reserves. Our economy is fraught with many reserves; their disclosure and use without a well-placed economic analysis is impossible.

Finally, the fifth characteristic feature of economic analysis is the completion of the study of economic phenomena, observations of the progress of the implementation of plans, generalizations, practical conclusions and proposals. The analysis of economic activity is an applied science, closely related to the needs and demands of economic practice; she is unthinkable outside practical activities of people. All economic calculations should be conditioned by the requirements of practice, subject to the goals of accelerating the development of the enterprise.

The tasks of economic analysis are determined primarily by the content of this science. These tasks boil down to the following.

The first task is to control and comprehensively evaluate the fulfillment of planned targets in terms of the quantity, structure and quality of products (work performed and services rendered) in terms of continuity, rhythm of processes, and comprehensive satisfaction of the needs and requests of people.

Continuing and completing the control functions of accounting, using accounting data, statistics, materials from other sources, economic analysis characterizes the fulfillment of orders and plans, both in the current order and at the end of the reporting period; reveals deviations from planned assumptions, their causes and consequences.

It is very important that the analysis is carried out promptly, in the course of the implementation of planned tasks. Only under these conditions is it possible to identify and eliminate in the current order negative points in the work of the enterprise. Analysis after the end of the reporting period is of great ascertaining and prospective value.

The second task is to evaluate the use by individual enterprises and their associations of their material, labor and financial resources. The most rational and efficient use of resources is the most important economic task.

On the basis of economic analysis, an assessment of the effectiveness of the use of material, labor and financial resources is given. At industrial enterprises, for example, in this regard, the effectiveness of the use of means and objects of labor, buildings and structures, technological equipment, tools, raw materials and materials; the efficiency of the use of human labor (in terms of the number and professional composition of employees, in terms of the main, auxiliary, maintenance and management personnel, in terms of labor productivity, etc.); efficiency of use of financial resources (own and borrowed, fixed and current).

The third task is to evaluate the financial performance of enterprises and organizations. It is very important in this case to measure the income and expenses of the enterprise.

Considering the issue of comparing the costs and results of economic activity, it should be borne in mind that at industrial enterprises this comparison takes place under conditions of more constant production values ​​than at trading enterprises. This is due primarily to the fact that supply and demand, which determine the volume and results of the activities of commercial enterprises, are constantly changing. Prices also have a direct influence, since only in the process of buying and selling is it fully revealed how correctly the requirements of the laws of supply and demand are taken into account when setting prices.

When evaluating the financial performance of self-supporting enterprises, quantitative and qualitative indicators are used in organic linkage. Yes, profit industrial enterprise is determined not only by the quantity and range of manufactured products, but also by their cost. The profit of a trading enterprise depends both on the implementation of the turnover plan (in terms of volume and structure), and on the actual level of distribution costs, on compliance with the savings regime, rational use of labor, material and financial resources.

A correct assessment of compliance with the principles of commercial calculation and financial results requires the division of factors that influenced the indicators under study into factors dependent and independent of enterprises. If, for example, a change in prices has occurred (which, as a rule, does not depend on the enterprise), then the financial results. Eliminating the influence of external factors (by appropriate calculations) allows us to more correctly analyze the results of the efforts of the team of an enterprise.

The fourth task is to identify unused reserves.

Economic analysis (with its sometimes rather complex and time-consuming calculations) justifies itself in the final analysis only when it brings real benefits to society. The real usefulness of economic analysis lies mainly in finding reserves and missed opportunities in all areas of planning and managing an enterprise. The search for internal reserves is currently acquiring great importance.

The identification of reserves in the process of economic analysis occurs through a critical assessment of the adopted plans, a comparative study of the implementation of plans by various departments of the enterprise, homogeneous enterprises of this system, related enterprises various systems by studying and using advanced, experience within the country and abroad.

1.3 The meaning and objectives of the analysis of the use 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, a high level of labor productivity have great importance to increase production volumes and improve production efficiency. In particular, the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.

The analysis of labor indicators is one of the main sections of the analysis of the work of enterprises.

The main objectives of the analysis of the effective use of labor resources are:

Study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by category and profession;

Definition and study of staff turnover indicators;

Identification of reserves of labor resources, their fuller and more efficient use.

The efficiency of the use of production resources affects all the qualitative indicators of the activity of a business entity - cost, profit, etc. Therefore, when evaluating business partners, it is necessary to analyze, along with indicators of fixed assets and material resources, general indicators of the efficiency of the use of labor resources.

When conducting a comprehensive analysis of the use of labor resources, the following indicators are considered:

Security of the enterprise with labor resources;

Characteristics of the movement of labor;

Social security of members of the labor collective;

Use of the working time fund;

labor productivity;

Profitability of personnel;

Labor intensity of products;

Payroll analysis;

Analysis of the effectiveness of the use of the wage fund;

In conditions of economic instability, the actual need of an enterprise for personnel of certain categories is constantly changing under the influence of internal and external factors. Such changes do not always mean an increase or maintenance of the need for labor force. The introduction of new technologies, the development of the production of competitive products, the reduction in market demand for manufactured goods and services can lead to a decrease in the number of personnel, both in individual categories and in the entire composition. Therefore, the determination of the real need for labor and the forecast of its change should become the basis for improving personnel management in enterprises.

2. Analysis of the use of labor resources

2.1 Initial data for analysis

The initial data for the course work were taken at the enterprise CJSC "Bearing Plant".

Krasnodar Bearing Plant produces a wide range of standard and special ball, roller, needle, combined and spherical bearings, as well as balls and rollers for them. Bearings manufactured by KPZ are used in high-precision metalworking machines, in diving apparatus, in railway and road transport, tractors, combines, motorcycles and other machines and mechanisms.

All the data below form the basis of the analysis of the use of labor resources in 2000-2001. The initial data are given in tables 2.1.1 and 2.1.2.

Table 2.1.1

Labor indicators

	Number, pers.			Payroll fund, thousand rubles
	Fact 2000	2001 report		Fact 2000	2001 report
		Plan	Fact		Plan	Fact
1. Workers
2. Leaders
3. Specialists
4. Employees
TOTAL	957	970	917	3 417 891,0	4 785 411,0	4 460 859,0
Incl. accepted
Incl. at their own request and for violation of labor discipline

Table 2.2.2

Balance of work time per worker, days

Indicators	Plan 2000	Fact 2001
1. Calendar time
2. Weekends and holidays
3. Absenteeism:
basic and additional holidays
5. Average working day, hour.

The effective working time fund (Table 2.1.2) is determined by subtracting weekends and public holidays and absenteeism for the following reasons:

where is calendar time;

Weekends and holidays;

absenteeism for reasons.

days

Table 2.1.3

Analysis of the implementation of the production plan

2.2 Labor force analysis

This section analyzes the number of workers in general and for each category, calculates the absolute deviation of the number and relative savings (overspending) of labor. In addition, the structure of employees is calculated with the allocation of the share of workers, its dynamics is analyzed. Analysis of the structure and number is made in table 2.2.1

Table 2.2.1

Analysis of the structure and number of employees

	Planned headcount 2001		Actual population 2001		Deviation
1. Workers
2. Leaders
3. Specialists
4. Employees
TOTAL	970	100,00	917	100,00	-53	-5,46
including accepted

In the analyzed period, the actual number of employees decreased by 53 people. The structure of employees changed slightly - the share of workers and specialists decreased by 0.74% and 0.27%, respectively, while at the same time the number of managers (0.55%) and employees (0.46%) increased.

Relative deviation of the number of employees calculated by the formula:

Where H rsh b, H rsh f - accordingly, the number of employees according to the plan and actually;

K in- coefficient of implementation of the production plan:

where - actual production (according to the initial data of Table 2.1.3);

Production according to the plan (according to the initial data of Table 2.1.3).

Then D H 917 - 970? 0.927 = 17 people

D H 828 - 883? 0.927 = 10 people

Thus, the obtained relative deviation indicates an actual relative increase in the number of employees due to a decrease in labor productivity.

There was a reduction in the number of workers and specialists with a slight change in the number of managers and employees.

2.3 Analysis of labor movement

The movement of the workforce in the enterprise, associated with the hiring and dismissal of workers, is an important object of analysis, since the level of staff stability is one of the factors affecting labor productivity and production efficiency.

Analysis of the movement of workers is carried out by calculating the following coefficients:

1. The coefficient of total turnover, calculated as the ratio of the number of hired and laid off employees for the analyzed period to the average number of employees.
2. The labor force turnover ratio for admission is the ratio of the number of employees hired to the average number of employees.
3. The turnover rate of the labor force on dismissal is the ratio of the number of dismissed to the average number of employees.
4. The ratio of the required turnover, equal to the ratio of the number of dismissed for inevitable reasons beyond the control of the enterprise to the average number of employees.
5. The turnover rate is the ratio of the number of those who left of their own free will, for absenteeism and other violations of labor discipline to the average number of employees.

This analysis will be performed in the form of table 2.3.1

Table 2.3.1

Analysis of labor movement

Indicators	Values
	Actually
Average headcount, pers.
Accepted, man.
Dismissed, pers.
including voluntarily and for violation of labor discipline
Odds:
Total turnover, %
Turnover of the labor force by admission,%
Turnover of the labor force on dismissal,%
Required turnover, %
Turnover, %

The total labor force turnover ratio increased by 0.85% compared to the planned one and by 2.45% compared to the previous year, which should be taken into account, since the increase in the total labor force turnover ratio may be the result of worsening working conditions.

In the reporting year, there was an increase in the required turnover ratio compared to the previous year. Along with this, a positive trend is a decrease in the turnover rate by 0.39% compared to the previous year, this could happen due to improved labor discipline and a decrease in the number of voluntary dismissals.

In order to reduce the turnover rate of the labor force upon dismissal, it is necessary to pay attention to the organization of work in the workshop, to working conditions and remuneration of workers.

2.4 Labor productivity analysis

When analyzing labor productivity, the growth rates of labor productivity of one worker and one worker are compared. At the same time, the former should outstrip the latter, since there should be a positive trend of increasing specific gravity workers.

Labor productivity one worker is calculated by the formula:

Where IN- output in physical units;

H rsh– number of employees, people;

U r- the share of workers in the total number of employees;

D r- the number of working days worked by one worker for the analyzed period;

– average shift duration, h;

P hour R- hourly output of one worker.

Analysis of the influence of factors on the implementation of the plan for labor productivity is made in table 2.4.1.

Table 2.4.1

Analysis of the influence of factors on the implementation of the plan for labor productivity

Indicators	Plan 2000	Fact 2001	Deviation	Impact on performance plan execution	Check calculations
Average annual output:
Per employee, t/person					11,3-22,1+60,8-
Per worker, t/person
Share of workers in the total number of employees, shares of a unit				0,01?220?7,1?0,66 = -11,3
Number of working days worked by one worker				0,9?(-5)?7,1?0,66 = -22,1
Average duration of a work shift, h				0,9?215?0,5?0,66 =60,8
Average hourly output per worker, t/person (*)				0,9?215?7,6?(-0,03) = = -45,1

(*) - the average hourly output of one worker is determined from the formula:

P hour r =

The influence of factors on the implementation of the performance plan is determined by the following formulas:

P hour rb

P hour rb,

P hour rb,

D P hour r

Balance check: ,

Where i- factors affecting labor productivity.

The decrease in the share of the actual share of workers in the composition of workers against the plan is accompanied by a decrease in the average annual output per worker, as a result of the influence of this factor, the average annual output decreased by 11.3 tons / person.

The decrease in the fulfillment of the plan for average annual output per worker is due to a decrease in comparison with the plan in the average number of days worked by one worker per year. The influence of this factor on the average annual output was -22.1 t/person. The increase in the average duration of the work shift compared to the planned one had a positive impact on the change in the average annual output (+60.8 tons/person). In general, the change in extensive factors (the number of days worked and the length of the work shift) led to an increase in the average annual output of one worker by 38.7 tons / person. ( 60,8 – 22,1 ).

The greatest impact (-45.1 t/person) on the average annual output of one worker was caused by the decrease in the average hourly output from 0.66 to 0.63 t/(person?hour).

2.5 Analysis of the use of working time

important integral part analysis of labor productivity is the analysis of the use of working time, shown in table 2.5.1.

Table 2.5.1

Analysis of the use of working time

Indicators			Deviation
1. Calendar time
2. Weekends and holidays
3. Absenteeism:
Basic and additional holidays
Diseases
absenteeism
4. Efficient working time fund
5. Average shift duration, hours

In the analyzed period, the average number of days worked by one worker was less than the planned number by 5 days. The main reason for this was the increase in the duration of the main and additional holidays, the number of absenteeism due to illness has also increased, which should be taken into account, whether this is due to the deterioration of working conditions.

Analysis impact of the use of working time on the volume of production is carried out according to the following formula:

B \u003d H p?D r? ? P hour r,

Where Ch r– number of workers, people;

D r- the number of working days worked by one worker for the period;

– average shift duration, hours;

P hour r- hourly output of one worker, t / h.

Analysis of the impact of the use of working time on the volume of production is given in table 2.5.2.

Table 2.6.2

Analysis of the impact of the use of working time

Indicators			Deviation	Impact on the change in production volume, pcs	Check calculations, pcs
1. Output, thousand pieces					58746,60-60693,60-20766,24- -40588,56 = -65891,80
2. Number of workers, pers.				55?220?7,6?0,66 = -60693,60
3. Number of working days worked by one worker				828?(-5)?7,6?0,66 = -20766,24
4. Average shift duration, hour.				828?215?0,5?0,66 = 58746,60
5. Hourly output of one worker, t/h.				828?(-0,03)?7,6?0,215 = -40588,56

D B \u003d H r f D P hour r,

Balance check: ,

Where i- factors affecting the change in production volume.

Table 2.5.2 shows that the change in the volume of production was negatively affected by both extensive factors:

Number of workers - -60,693.6 units;

The number of working days worked by one worker - -20,766.24;

Average shift duration – +58,746.6 units;

Total due to extensive factors - -25,303.24 units

So is the intensive factor - the hourly output of one worker (-40,588.56 units), due to which, in general, for all factors, output decreased by 66,000 units.

2.6 Analysis of the payroll and average wages

This section calculates the absolute and relative (taking into account changes in the volume of production) deviations of the wage fund of the reporting period from the plan.

Analysis of the implementation of the plan for the payroll is made in table. 2.6.1.

Table 2.6.1

Analysis of the implementation of the payroll plan

	thousand roubles.		Deviation	Actual wage fund, 2001 thousand roubles.	Deviation from the plan
	Plan 2000 thousand roubles	Planned in terms of the actual values ​​of the fund-forming indicator, thousand rubles	due to overfulfillment of the plan in terms of the fund-forming indicator thousand rubles		absolute	relative
1. Workers
2. Leaders
3. Specialists
4. Employees
TOTAL	4 785 411,0	3 947 964,0	-837 447,0	4 460 859,0	-324 552,0	512 895,0

The absolute deviation () is determined by comparing the actually used funds for wages () with the planned wage fund () as a whole for the enterprise, production units and categories of employees:

workers

Leaders

Specialists

Employees

The relative deviation is defined as the difference between the amount of wages actually accrued and the planned fund, adjusted for the coefficient of fulfillment of the production plan. Adjustment of the planned wage fund is made according to the established industry coefficients, in this case, a coefficient of 0.7 is taken.

where is the relative deviation in the salary fund;

actual salary fund;

The wage fund is planned, adjusted for the coefficient of fulfillment of the plan for output;

and - respectively, the variable and constant amount of the planned salary fund;

Output plan fulfillment ratio

In the reporting year, the plan in terms of sales volume was fulfilled by 92.75%, therefore, to recalculate the planned wage fund of industrial and production personnel, a coefficient equal to

1 – 0,25 ? 0,7 = 0,8250 .

Table 2.6.1 shows that there was an absolute saving of the payroll for all staff by 7.28%. In connection with the non-fulfillment of the plan for the sale of products, there was a relative overexpenditure of the wage fund (18.77%).

The absolute deviation is due to the combined effect of changes in the number of individual categories of personnel and the average wage of one employee, which can be determined by the formulas:

Where FOTi- payment fund i th category of workers, rub.;

H rshi– number of employees i-th category, people;

- average salary i-th category, rub.

Analysis of the impact of these factors on the absolute deviation of the wage fund from the plan is made in Table 2.6.2.

We calculate the change in the wage fund due to the actual change in the number of employees according to the formula:

where - change in payroll due to changes in the structure of employees, thousand rubles;

where - the average salary of one worker according to the plan, thousand rubles;

- the average salary of one worker according to the plan in terms of the actual structure of workers, thousand rubles;

H rsh f- the actual number of employees, people.

(4782,6 ? 828+7462,7 ? 41+6832 ? 23+4288,5 ? 25) / 917=4940.36 thousand rubles

Table 2.6.2

Analysis of the influence of factors on the absolute deviation of the wage fund from the plan

working	thousand roubles.		number,		The average salary of one worker, thousand roubles.		Deviation payroll, thousand roubles.
	Plan 2000	Fact 2001	Plan 2000	Fact 2001	Plan 2000	Fact 2001	Total	including at the expense
								numbers	changes in the average wage
1. Workers
2. Leaders
3. Specialists
4. Employees
TOTAL	4 785 411,0	4 460 859,0	970	917	4 933,4	4 864,6	-324 561,0	-255 118,0	-69 443,0

Then the change in the wage fund due to changes in the structure of workers will be:

The results of the analysis of the influence of factors on the change in the wage fund are summarized in Table 2.6.3.

Table 2.6.3

Summary table of the influence of factors on the change in payroll

Despite the fact that the plan for the production and sale of products was not fulfilled on the wage fund in the reporting year, savings of 7.27% were obtained, the reason for this is a slight decrease (by 1.39%) in the average wage per worker, as well as a decrease number compared to the planned one by 5.46%. The average salary in the category "Workers" decreased by 1.95%.

Savings in the payroll fund in the reporting year were facilitated by a decrease in the average salary in the categories "Managers" (by 0.66%) and "Employees" (by 4.41%).

The analysis of the average salary is made in Table. 2.6.4.

Table 2.6.4

Average salary analysis

working	Average salary, thousand rubles				Implementation of the plan for salary payment, %	payroll of the reporting years in % to previous year
	Fact previous year 2000	Reporting year 2001
		Plan	Fact	Deviation
1. Workers
2. Leaders
3. Specialists
4. Employees
TOTAL	3571,5	4933,4	4864,6	-68,8	98,61	130,51

On the whole, the salary plan for the workshop was not fulfilled, despite the growth of specialists' salaries by 9.25%. For the rest of the categories of workers, there was a decrease in wages:

4.41% workers;

1.95% executives;

At 0.66% employees.

In relation to the previous year, a significant increase in the average wages for all categories of workers was noticed. This could be due to inflation.

Let's calculate the impact of changes in the number of employees () and changes in the wage fund () on the change in the average wage of an employee () according to the formulas:

The change in wages was influenced by the decrease in the wage fund. An increase in the number against the planned number for some categories of workers (managers and employees) and a decrease in others (workers and specialists) led to a decrease in average wages. From Table. 2.6.3 it can be seen that the main reasons for the decrease in the wage fund were the actual change in the number (78.60%) and the decrease in average wages (21.40%) against the planned indicators.

2.7 Analysis of the relationship between labor productivity growth rates and average wages

There is a close relationship between the growth of labor productivity and the average wage, so the assessment of the ratio of the growth rate of labor productivity and the average wage is important in the analysis process. Let's spend this analysis in the form of table 2.7.1.

Table 2.7.1

Analysis of the dynamics and ratio of growth rates of labor productivity and wages

Indicators	The plan of the analyzed period to the report of the previous period	Report of the analyzed period to the report of the previous period	Report of the analyzed period to the plan of the analyzed period
5. Lead coefficient

The planned outpacing of labor productivity growth compared to wage growth was 0.59, the actual one was 0.59, i.e. the plan for this indicator was fulfilled, but it should be noted that the outpacing of labor productivity growth compared to wage growth indicates a positive trend and in the future may lead to an increase in the profitability of products, which did not happen in the reporting and previous year.

The ratio of the actual rate of change in labor productivity and average wages compared to the plan is 0.99, its value is the basis for calculating changes in the cost of production due to a relative increase in wage costs against the planned level. This change is calculated using the formula:

where D WITH- change in the cost of 1 ton of products,%;

K op- the ratio of the actual rate of change in labor productivity and average wages in comparison with the plan;

W- the share of wages with accruals in the cost of production,%.

From the analysis of labor indicators, we can conclude that the plan for labor productivity has not been fulfilled. The reasons for this were a decrease in the average annual output per worker by 17.7 tons / person, a decrease in the share of workers in the total number of employees by 0.01%.

The increase in the amount of time worked (by 4.61%) had a positive impact on the change in the annual output of one worker, led to an increase in it by:

58746,6-20766,24 = 37980,36 t/person

Failure to fulfill the plan for labor productivity led to a decrease in production from 910 thousand units according to the plan to 844 thousand units according to the report. But along with the non-fulfillment of the production plan, as well as a decrease in the number of employees in the reporting period, savings were obtained from the payroll fund (by 7.28%). The wages of workers (by 1.95%), managers (by 0.66%) and employees (by 4.41%) decreased, which was the result of failure to fulfill the plan.

In addition, it is necessary to create conditions for increasing labor productivity, i.e. First of all, improve the organization of labor and create favorable conditions in order to reduce the number of days absenteeism due to the illness of workers, as well as take measures to improve labor discipline and sanctions for its violation, for example, deprivation of bonuses, reprimands, fines, etc.

2.8 Staff motivation, recruitment and retraining

A successful workforce development program creates a workforce that is more capable and more motivated to accomplish the goals of the organization. Naturally, this should lead to an increase in productivity, and hence to an increase in the value of the human resources of the enterprise.

Frame set

The purpose of the recruitment is to create the necessary reserve of candidates for all positions and specialties, from which the enterprise selects the most suitable employees for it.

The required amount of recruitment is determined by the personnel department of OJSC Podshipnikovy Zavod by the difference between the available labor force and the future need for it. This takes into account factors such as retirement, turnover, layoffs due to the expiration of the contract of employment, as well as the prospective expansion of the scope of the enterprise. Recruitment is conducted from both external and internal sources. But still preference is given to the internal set. Promoting your employees is cheaper. In addition, it increases their interest, improves morale and strengthens the attachment of workers to the plant. More recently, it has become a practice to notify all plant employees of any open position, allowing them to apply before outsiders are considered.

Personnel selection

At this stage, management selects the most suitable candidates from the reserve created during the recruitment process. In most cases, preference is given to a person who has the best qualifications, as well as education, the level of his professional skills, experience, personal qualities. When selecting for a managerial position, the candidate's compatibility with superiors and his subordinates plays an important role.

The selection uses four methods to collect the information required to make a decision: tests, questionnaires, interviews and assessment centers.

The practice of selection for OJSC "Podshipnikovy Zavod" has shown that an interview conducted by an experienced personnel officer is sometimes the most effective way to identify the candidate's motivations, his personal aspirations and characteristics.

Personnel training

The management of the plant regularly conducts education and training programs for employees.

Training is the training of workers in skills to increase their productivity. The goal pursued by the plant is to provide its enterprise with a sufficient number of people with the necessary specific skills and abilities, which is necessary condition reproduction and expansion of business.

Research and experience of the plant's personnel department shows that training during working hours is more effective and, probably, more promising.

Staff motivation

The company employs more than 900 people, for the families of many of whom wages at JSC "Podshipnikovy Zavod" is the only source of income.

Effective use of the potential of employees includes:

Planning and improvement of work with personnel;

Support and development of abilities and qualifications of employees.

In total, the enterprise employs 970 people, including 89 employees, 828 employees engaged in the production of the declared products.

The main task of the personnel service in the enterprise is:

Conducting an active personnel policy,

Providing conditions for the initiative and creative activity of employees, taking into account their individual characteristics and professional skills,

Development together with the financial and economic service of material and social incentives,

Close interaction with the trade union committee in matters of medical care, organization of public catering, development of physical culture and sports, social protection of certain categories of workers.

To organize this work at the enterprise, there is a position of Deputy General Director for Human Resources. Recently, the backbone of engineering and technical workers has been fully formed at the enterprise, who have worked for 10-15 years and have rich professional and practical experience. All managers have higher education, many of them started working in working positions, went through all stages of growth, and now they head all the main services. Career planning and other forms of development and realization of the abilities of employees are widely developed at the enterprise, for example, 10 managers of the 1st and 2nd ranks are professionally trained in the team.

At meetings and planning meetings, managers evaluate the work of various departments and groups. With positive results, gratitude is expressed both to individual workers and groups. The incentive system for employees of the enterprise includes moral and material rewards.

The demographic policy of the enterprise is aimed at the "rejuvenation" of the team and especially the personnel of managers and specialists.

The enterprise carries out systematic work with personnel, with a reserve for promotion, which is based on such organizational forms as training candidates for promotion according to individual plans, training in special courses and internships in relevant positions. The share of young workers in managerial positions is more than 80%.

The strategy of personnel management at JSC "Podshipnikovy Zavod" reflects a reasonable combination of the economic goals of the enterprise, the needs and interests of employees (decent wages, satisfactory working conditions, opportunities for development and realization of the abilities of employees, etc.). Currently, conditions are being developed to ensure a balance between the economic and social efficiency of the use of labor resources. The company has already developed a remuneration system that is not limited by minimum and maximum amounts and depends on the results of the work of the team as a whole and each employee in particular. For individual workers and groups of workers, quality gradations are established so that workers can see what they can achieve in their work, thereby encouraging them to achieve required quality. Employees are paid in full accordance with their labor contributions to the final results of the work of the team, including improving the quality of products.

Remuneration is not limited to the funds earned by the team. Contractual salaries for managers and specialists are reviewed during the year; may be increased or decreased. The contract system provides for remuneration for production and economic results of work on the basis of existing provisions.

The enterprise allocates more than 200 thousand rubles annually for labor protection and the creation of more favorable working conditions.

The enterprise also has a plan for improving the health of the team (140 employees were provided with sanatorium and resort vouchers in the amount of 200 thousand rubles), financial assistance is provided in the amount of 195 thousand rubles, loans are issued for the construction and purchase of housing (450 thousand rubles)).

To maintain the level of qualification of employees, dictated by production needs, an annual certification of personnel is carried out. Based on the results of certification, a plan is developed for organizing advanced training and retraining of personnel, and then personnel changes are made.

In order to consistently improve the skills of workers, to obtain the technical knowledge necessary for them to master advanced technology, high-performance methods for performing complex and responsible work, charged according to higher categories of this specialty, the following are organized:

Industrial and technical courses;

Targeted courses;

Training workers in second and related professions;

Economic training.

Also, a collective agreement is concluded annually, which reflects the increase in production efficiency and the direction of the use of profits, the principles of the labor collective and employment, organization of labor and wages, housing and consumer services, social and economic guarantees, working conditions, labor protection and safety, organization of social - medical, sanitary-resort treatment and recreation for employees. In particular, in 2000 the employer provided labor and social benefits.

The lump-sum allowance is paid:

In connection with retirement;

Employees who have reached the anniversary age of 50, 55, 60 years, awarded with a diploma, according to the order;

Pensioners who have reached the age of 50, 60, 70, 80 years for treatment annually.

In addition, the following payments are made:

Payment for funeral services;

Women at the birth of a child;

In case of death as a result of an accident at work;

Low-income and large families, etc.

Funds are planned for medical care of employees at the medical assistant's health center: for maintenance medical staff, purchase of medicines. The administration, together with the social insurance commission, decides on the expenditure of social insurance funds provided for sanatorium treatment and recreation for employees and their families, on the distribution and issuance of vouchers.

The Commission monitors the correct calculation and timely payment of benefits. There were no contentious issues regarding the provision of benefits between employees and the administration of the enterprise.

Structural divisions, while saving the budget, are given the opportunity to use part of the funds for the wage fund, which increases the material interest of employees in the successful fulfillment of planned targets.

Based on the principle of "cadres decide everything", the management constantly demonstrates work to meet the requirements and expectations of the personnel of the enterprise, showing the prospect of promotion, giving the most promising employees additional powers, providing everyone with equal starting opportunities. The participation of employees of the enterprise in making managerial decisions is actively encouraged by holding general and differentiated meetings, creating special working groups focused on solving clearly defined tasks and achieving certain goals. At the same time, much attention is paid to the training and education of personnel, contracts are concluded with various educational institutions, interest-free loans are allocated for several years.

Priority, of course, according to the decision of the General Director is given to young, promising employees, thereby tying specialists to the enterprise, giving them the opportunity to express themselves to the greatest extent. So, for example, this year a sales department was created finished products with an average age of 27 years. The work of this department, of course, is under the control of management, but most of the current issues are resolved by young employees.

Staff satisfaction is also increased by creating a healthy working atmosphere in the team, organizing technically equipped workplaces, participating in the management of changes in the organization's activities.

An example of high satisfaction with working conditions is the minimum level of injuries and diseases in the enterprise, the virtual absence of industrial complaints, very low staff turnover, the presence of a wide range of amenities and services provided by the organization.

When evaluating and forecasting an enterprise in this area, much attention is paid to the accuracy and clarity in the actions of the administration, the efficiency of collecting and exchanging information increases, the speed of responses to requests and complaints from employees is taken into account, and the results of employee training are necessarily assessed.

Thus, JSC "Podshipnikovy Zavod" implements a well-thought-out strategy in matters of personnel management, while relying on international and domestic experience in working with personnel.

In the entire set of resources of the enterprise, a special place is occupied by labor resources. At the level of an individual enterprise, instead of the term "labor resources", the term "personnel" or "personnel" is more often used. Cadres, in a broad sense, are the main productive force of society. A lot depends on the personnel policy, first of all, how rationally the labor force is used and the efficiency of the enterprise.

Personnel at the enterprise are classified into workers, specialists, managers, employees, students, junior service personnel and fire and guard guards. Priority should be given to leaders. Research and practice have established that the efficiency of an enterprise depends on the head of the enterprise by 70-80%. With the transition to market relations, they received greater independence in the field of wages. During this period, enterprises began to more often use the time-bonus and tariff-free system of remuneration, as well as remuneration under the contract.

Personnel and wages - these concepts are closely related. Each enterprise should develop a plan for labor and wages. The purpose of which is to find reserves for improving the labor force and, on this basis, increasing labor productivity. At the same time, the plan should be designed in such a way that the growth rate of labor productivity outstrips the growth rate of wages.

A number of organizational, technical and socio-economic measures can be proposed to improve the use of labor resources and the wage fund.

I will briefly describe the main directions of action.

The main emphasis is on the use of experience in the unified billing of workers and engineering personnel. The introduction of a unified tariff scale will make it possible to standardize the system of working and official salaries, bringing them in line with the qualifications, complexity of the functions performed and work experience.

A course towards the widespread introduction of a piecework wage system in the workplace, in order to interest performers in the growth of production volumes.

It should also be noted the widespread introduction of the contract system of remuneration (mainly for executives).

Accounting for labor and its payment should be organized in such a way as to help increase labor productivity, improve the organization of labor, increase wages, standardize labor, make full use of working time, strengthen labor discipline, and improve product quality.

Based on the results of the technical and economic analysis of the enterprise, the following can also be proposed:

Firstly, a set of efforts aimed at reducing the duration of equipment downtime should be based not only on updating the equipment fleet, but also on improving the skills and optimizing the work of repairmen in order to improve the quality of equipment repair. And additionally, the introduction of a material interest in reducing the duration of equipment downtime for everyone on whom it depends.

Secondly, a change in the situation characterized by an increase in the number of actually worked shifts for industrial and production personnel. Namely, the introduction of more modern time-saving technologies in order to increase labor productivity.

The introduction of strict control over the accounting of working hours.

Further promotion of the piecework wage system to compensate workers for losses from the decrease in the amount of time actually worked, caused by the implementation of the above measures.

Thirdly, it is necessary to stabilize the personnel of the enterprise. To do this, it is necessary to carry out a number of measures in the social sphere.

From the analysis of labor indicators, we can conclude that the plan for labor productivity has not been fulfilled. The reasons for this were a decrease in the average annual output per worker, a decrease in the proportion of workers in the total number of employees.

In general, summing up the above, we can conclude that the work of the enterprise deserves a positive assessment in our difficult time. The staff of the enterprise also works well, despite the difficulties. The enterprise has a solid production potential and reserves for growth.

CONCLUSION

In the literature covering the last 7 years, the issues of the theory of reproduction and the use of labor force and labor resources are quite fully covered. The proposals presented on this topic are aimed at finding rational ways use of labor resources.

In market relations between the processes of production and the use of labor resources, labor, personnel of the enterprise, there is the same balance as between supply and demand, costs and results, income of the enterprise and the standard of living of workers. Any activity of the personnel of the enterprise must fully comply with the existing mechanism of market labor relations in modern production and ensure a high growth in labor productivity.

In all economic systems the main productive force is the person, the staff of the organization. Through his work he creates material and spiritual values. The higher the human capital in any organization or firm, the better it performs. People, personnel serve at the enterprise at the same time as economic resources and the main factors of production. Without the interaction of people, workers, there is no production, no consumption, no market.

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