The topic is analysis of the enterprise's labor resources. Analysis of the enterprise's labor resources - abstract. Analysis of the enterprise's labor resources using the example of OJSC South Ural Cryolite Plant

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Introduction

1.1.6 Staff turnover

1.1.9 Absenteeism rate

1.2 Performance

1.3 Labor costs

2. Proposed activities

Conclusion

Annex 1

Introduction

The core of any economy is production, the creation of an economic product. Without production there can be no consumption, you can only eat what is produced. It is at enterprises that products and services necessary for production purposes and the needs of the population are created. Therefore, the economic power of the country and the standard of living of its citizens depend on how they use their resources, what kind of products they produce in terms of quality and competitiveness, and how they implement the results of Scientific and Technical Progress.

In 1998, a Russian-French furniture company appeared on the Russian horizon, whose products are in no way inferior to imported furniture. The opening of the plant took place on March 10, 1998. This is the largest Russian-French project involving many well-known Western companies involved in the supply of modern equipment and technologies.

The main activity of EMK is the production of furniture from chipboard and solid wood. In 2000 alone, the production of 51 furniture products was mastered (bedroom sets “Domino”, “Beatrice”, “Michelle”, office furniture set “Business”) and products worth 35 million rubles were produced. Currently, walls for hallways and living rooms are also produced. Work is underway to partially launch woodworking equipment to organize the production of joinery panels.

The company's assortment is very diverse: office furniture, teenage furniture, bedroom furniture, hallways, a group of cabinets, including corner ones, etc.

Each set is available in traditional and more modern versions, designed by a famous French designer.

Computer production control allows us to produce furniture of various sizes and configurations, adapted to our living conditions. In addition, there is a line for the production of folding boxes, which has no analogues in Russia. These products are also highly competitive and are readily purchased by domestic furniture manufacturers.

The main products of the enterprise are designed for consumption by a fairly broad mass of the population, therefore EMK CJSC takes into consideration many market segments. So the regions that the enterprise identifies for itself and in which it sells its products are:

Region Volga and South;

Moscow region;

Siberia, Far East and North-West;

Abroad.

The purpose of this course work- analysis and evaluation labor resources enterprises.

1. Assessment of the organization’s labor resources

1.1 Structure and dynamics work force organizations

For calculations in this course work for 2002, 2003, 2004, 2, 3, 4 years were selected from the source data, respectively:

Number production workers per one non-productive

In 2002, 2003, and 2004, the number of production employees per non-production employee was 8 people. This suggests that during these 3 years the number of production and non-production workers was in the same ratio.

Number of production workers per administrative

In 2002 and 2004, the number of production workers per administrative employee was 9 people. , in 2003 - 10 people. This situation is similar to the one considered above.

Share administrative workers in the total number of personnel

In 2003, the share of administrative workers in the total number of personnel was 0.08, which is 0.01 less than in 2002 and 2004, since the number of production workers per administrative worker in 2003 was higher than in 2002 and 2004

From this graph it is clear that the largest share in average number The enterprise is occupied by production personnel, just over 80%, this figure has remained virtually unchanged over the 3 years under review.

Non-production personnel occupies 10% of the TAS throughout the entire period under review. Administrative personnel accounted for 9% in 2002 and 2004 and 8% in 2003.

From this we can conclude that the structure of personnel by category has remained virtually unchanged over 3 years.

All indicators remain stable.

1.1.2 Age structure of the workforce

The traditional indicator is average age, calculated as the sum of the ages of all employees divided by the average number.

However, this indicator is not sufficiently informative, since the average age of 40 years can be obtained if the enterprise has ten 20-year-old and ten 60-year-old employees.

It is much more productive to present the age structure by grouping: under 20; 20 - 30 years; 31 - 40 years old; 41 - 50 years old; 51 - 60 years old; over 60 years old.

Based on the data we received, we will build a graph and track changes over 3 years.

Figure 2 - Age structure of the labor force

1.1.3 Educational structure

Similar to the age structure of the enterprise, the composition of the workforce is analyzed by level of education received. Level of education is grouped: secondary; specialized secondary; higher.

In 2002, the share of personnel with secondary education was 15.1%, in 2003 - 15%, in 2004 - 11.2%.

The share of personnel with secondary specialized education was: in 2002 - 28.7%, in 2003 - 28.7%, in 2004 - 30%.

Workers with higher education: in 2002 - 56.2%, in 2003 - 56.3%, in 2004 - 58.8%.

From this we can draw the following conclusion: educational structure in 2003 practically did not change compared to 2002. But there were changes in the educational structure in 2004 - the number of personnel with secondary education is 3.8% less than in the previous year. The number of workers with secondary specialized education increased by 1.3%, and workers with higher education increased by 2.5%. This unstable situation occurred largely due to a reduction in the total number of employees in 2004, compared to the previous year by 10.5%.

1.1.4 Gender structure of the organization

The percentage of men and women is a traditionally monitored indicator of labor force assessment. However, the practical usefulness of this indicator is limited to those cases where, according to the law, women enjoy certain benefits, such as additional compensation or shortened working hours.

We will summarize the data we received in a table and build a graph based on it.

Table 1 - Gender structure of the organization

Based on this table, we will build a graph.

Figure 3 - Gender structure of the enterprise

1.1.5 Fixation coefficient

An important indicator of workforce stability is the retention rate (experience). For length of service, the average makes more sense than for the age structure, however, in this case it is preferable to use the grouping method, for example: less than 1 year; 1 - 3 years; 35 years; 5 - 10 years; 10 - 20 years; over 20 years.

We summarize the data we calculated in Table 2.

Table 2 - Employee retention rate of the enterprise

1.1.6 Staff turnover

The most important indicator of labor force dynamics. There are several methods for calculating turnover, the most common is the ratio of employees who left the organization (with the exception of those dismissed due to staff reduction) to the average number of employees for the year. The higher this indicator, the lower the stability of the organization’s personnel.

The staff turnover rate in 2002 was 1.8%, in 2003 - 6.1%, in 2004 - 1.6%. In 2003, the employee turnover rate was quite high, which indicates that people left the company this year. a large number of workers.

1.1.7 Intensity of turnover by reception

Shows the work of the enterprise in recruiting personnel.

The admission intensity coefficient in 2002 was 8.1%, in 2003 - 8.2%, in 2004 - 1% more than in the previous year - 9.2%.

1.1.8 Intensity of turnover by disposal

Shows the work of the enterprise in the retirement of personnel.

Disposal intensity factor in 2002 and 2004. amounted to 3.3%, but in 2003 it was an order of magnitude higher - 13%. These data indicate that in 2003, approximately 4 times more workers were fired from the company than in the previous and subsequent years.

Figure 4 - Intensity of turnover by disposal

1.1.9 Absenteeism rate

The absenteeism rate shows what percentage of productive time is lost during a period due to employees being absent from the workplace. To reduce absenteeism, it is necessary to conduct a detailed analysis of the reasons for employee absence workplace. If necessary, the absenteeism rate can be calculated for the main reasons separately - illness, absenteeism, etc.

All absences from work are taken into account - due to illness, time off at your own expense, absenteeism, except for vacations and forced time off due to the fault of the organization.

Let's build a graph based on the data we received.

Figure 5 - Absenteeism indicator

The graph shows that the absenteeism rate in 2003 has the lowest value - 12%, this value depends on the total number of working hours; in 2003 this value was 559,704 hours.

The largest percentage of productive time due to the absence of workers at the workplace was recorded in 2002. It amounted to 12.5%.

In 2004, the absenteeism rate was 12.4%, with a total working time of 500,660 hours. and working time missed per year - 61960 hours.

1.1.10 Internal mobility rate

The coefficient is calculated as the ratio of the number of employees who changed positions during the period to the average number of employees of the organization for the period.

When analyzing intra-organizational mobility, dynamics and comparison with industry indicators are of great importance.

If such statistics are not available, comparisons are not necessary.

We summarize the data we received in a table.

Table 3 - internal mobility coefficient.

1.2 Performance

Labor productivity is the source of prosperity for any organization and its employees, so management pays increased attention to measuring and monitoring productivity dynamics. The labor productivity indicators used for analysis should reflect the specifics of the enterprise's production activities, however, there are several most general indicators used in almost all organizations.

1.2.1 Sales volume per employee

Sales volume per employee is the most common indicator.

Let us record our data in Table 4.

Table 4 - Sales volume per employee

1.2.2 Profit before taxes per employee

This indicator characterizes the efficiency of the enterprise, that is, how much profit each employee brings. Earnings before taxes are used to offset changes in tax rates when performing analysis over a period of time.

Let us summarize the obtained data in Table 5.

Table 5 - Profit before taxes per employee

1.2.3 Product output per hour of productive labor

This indicator can be calculated both in monetary and in natural units.

Productive hours include those hours of production workers during which they are directly occupied production activities- manufacturing of products or provision of services. Hours spent on professional training, downtime, occupational safety training, etc. are not considered productive hours.

We will enter the data we received in Table 6.

Table 6 - Products produced per productive hour

1.2.4 Number of productive hours spent on production

This indicator is the inverse of productivity per hour. The number of productive hours spent on production is more visible and is widely used in enterprises producing homogeneous products.

Based on the data obtained, we will build a graph.

From the graph we see that the enterprise worked more efficiently in 2003, because the smallest number of productive hours was spent on the production of 1 unit of product and the number of products produced in 2003 is the maximum.

Figure 6 - Number of productive hours spent on production

1.2.5 Lost Productivity

This indicator shows what the organization loses in the form of lost value from employee absence from the workplace. This indicator is a very clear and convincing argument that a manager can effectively use in the fight against absenteeism.

In 2002, this figure was minimal and amounted to 6336.88 rubles, in 2003 - 6432.83 rubles, and in 2004 - 6490.05 rubles.

1.3 Labor costs

At an enterprise, it is important to know and control in detail how much its employees cost the organization. There are several indicators characterizing labor costs.

1.3.1 Total enterprise labor costs

Determining the total amount of labor costs is quite difficult to determine.

They consist of many articles that are not always at first glance related to hiring labor.

The main components of labor costs are:

basic salary;

variable salary;

all types of bonus payments;

cost of social benefits;

costs for workwear, footwear, equipment for household premises;

costs for UST (unified social tax).

The indicator of labor costs is absolute, so its use in management analysis and when making decisions is quite limited.

1.3.2 Share of labor costs in sales volume

This indicator is more informative and gives an idea of ​​what part of gross revenue is spent on personnel.

The growth of this indicator is a negative trend, since it means a reduction in the share of funds that the organization can spend to cover other types of costs and realize as profit.

From this graph it can be seen that the most unfavorable situation occurred in 2003, since the share of labor costs in sales volume has the greatest value - 22%, this indicates that the growth rate of labor costs exceeded the growth rate of volumes production. The most favorable situation was in 2004; here this figure is minimal and equal to 20.5%.

Figure 7 - Share of labor costs in sales volume

1.3.3 Costs per employee

This metric gives an idea of ​​how much it costs per employee on average over a period. This indicator can be calculated for various categories busy.

Let's summarize the data we received in a table.

Table 7 - Costs per employee

1.3.4 Cost per productive hour

This metric gives an idea of ​​how much an average hour of productive work costs an organization in terms of labor costs. This indicator takes into account all costs, but only productive ones, and not all hours worked. This is a reflection of the fact that added value is created only during productive hours, but it covers all costs of the enterprise.

The indicator of costs per hour of productive labor is widely used not only to analyze the efficiency of the use of labor, but also in planning, for example, determining the costs of producing a new type of product or providing a new type of service.

We will format the obtained data in the form of a table.

Table 8 - Costs per productive hour

1.4 Vocational training statistics

The vocational training budget is the second largest expenditure item (after wages) modern enterprises, therefore, collecting and processing detailed information about this aspect of the enterprise’s activities is an important function.

1.4.1 Proportion of employees who have completed vocational training

This is an important indicator that demonstrates what proportion of employees improved their skills during the year, that is, characterizing the scale of professional training. Using this indicator, you can also determine how often, on average, an employee of an organization improves his or her qualifications outside of work.

We show the obtained data on a graph.

The figure shows that the enterprise operated most efficiently in 2002, since the number of employees who underwent vocational training is the largest here and is equal to 105 employees, which amounted to 38.6%.

In 2003, the share of employees who underwent vocational training decreased compared to the previous year and amounted to 29%, which is equal to 81 people.

Figure 8 - Share of employees who have undergone vocational training

1.4.2 Proportion of hours spent on vocational training

This indicator shows the relative size of the vocational training programme. The value of this indicator indicates how much attention the company pays to vocational training. IN modern conditions the enterprise is obliged to monitor this indicator, correlating it with a similar indicator in other organizations, otherwise the enterprise risks losing its competitiveness.

Let's summarize the data obtained in Table 9

Table 9 - Share of hours spent on vocational training

1.4.3 Average number of hours of vocational training per employee

This indicator gives an indirect idea of ​​the average level of training for an enterprise employee.

Let us summarize the obtained data in Table 10.

1.4.4 Total costs for vocational training

As with labor costs, an organization needs to know exactly the cost of professional training, which consists of three main items:

Direct costs of training (training educational material, salaries for teachers, payment for courses, seminars);

Indirect costs (transport, travel expenses);

Lost productivity associated with employee absences during training.

There are several methods for calculating lost productivity.

According to the most conservative methods, it is defined as the product of the hours spent on vocational training and the value added per hour.

A calculation method is also used whereby the number of hours is multiplied by the average labor cost per hour.

Since the absolute value of costs is not sufficiently informative, organizations use relative indicators similar to those used to analyze labor costs.

1.4.5 Share of costs in sales volume

Shows what part of the enterprise’s gross income is spent on vocational training, or how many kopecks from one ruble of sales are spent on personnel training.

Figure 9 - Share of costs in sales volume

The figure shows that the enterprise operated less efficiently in 2002, since the share of costs in sales volume here is quite large - 30.8%, which is equal to 79,669 rubles. the smallest share of costs occurred in 2003, where it amounted to 20% of sales volume.

1.4.6 Amount of training costs per employee

This indicator gives an idea of ​​how much an organization spends on training one employee, and is widely used when comparing with competitors.

Let's enter the obtained data into Table 11.

Table 11 - Training costs per employee

1.4.7 Costs per hour of vocational training

This indicator is important for assessing the cost effectiveness of vocational training and training planning (preparing the budget for the next period).

Modern enterprises monitor the dynamics of the above indicators not only in relation to vocational training in general, but also by certain species training, categories of workers, departments, which allows them to have detailed information about various qualitative and quantitative aspects vocational training personnel and effectively manage this process.

Let's build a graph.

Figure 10 - Costs per hour of vocational training

2. Proposed activities

After identifying the weaknesses of the enterprise and analyzing its activities, we need to take a number of measures to improve its performance.

1 - activities aimed at improving the qualifications of personnel. This event allows for an increase in the number of workers undergoing training in production and technical courses. These courses allow you to short time improve your skills.

2 - activities aimed at more effective activity enterprises. The company needs:

upgrade existing equipment and purchase new ones;

automate production;

purchase higher quality raw materials and materials;

apply innovations.

3 - activities aimed at developing staff careers. This event creates certain advantages for the enterprise: labor productivity increases, staff turnover decreases, it becomes possible to determine the need for vocational training based on the career development plans of individual employees, identify employees capable of occupying key positions in the enterprise in the future.

4 - measures aimed at improving the organization of production. Such measures include: changing technological process, reducing lost working time, reducing losses from defects, improving the quality of products.

Conclusion

In the course of this course work, we calculated and analyzed such indicators of the enterprise's labor resources as: age structure, educational structure, gender structure, retention rate, staff turnover, turnover rate for admission, turnover rate for retirement, absenteeism rate, internal mobility rate, various indicators labor productivity and other indicators of labor resources.

Were identified weak sides activities of the enterprise, the reasons for their occurrence are considered.

Based on the analysis of these indicators, measures were proposed aimed at improving the qualifications of personnel, growing the careers of employees, improving the organization of production, etc.

Improving the qualifications of personnel is an important component of the effective operation of an enterprise.

When these measures are implemented, the enterprise’s activities will become noticeably effective.

List of used literature

1. Baykov N.A. and Rusinov F.S. Organization and efficiency of production management. M. - 1983.

2. Vagin A.P., Mitirko V.I., Modin A.V. Personnel management in a market economy - M: Delo, 1992.

3. Grachev M.V. Labor management - M: Nauka, 1990.

4. Ivantsevich D, Lobanov A. Human resources management - M: Delo, 1993

5. Savitskaya G.V. Analysis economic activity. M. - 2005.

6. Samygin S.I., Stolyarenko L.D. Personnel management - Rostov-on-Don: Phoenix Publishing House, 1997.

7. Travin V.V., Dyatlov V.A. Fundamentals of personnel management - M: Delo, 1995.

8. Utkin E.A. Economics, market, entrepreneurship - M: Business School, 2002.

9. Shekshnya S.V. Personnel Management modern organization- M: Business School, 2001.

Annex 1

Table 12 - Initial data

Similar documents

The essence and role of the enterprise’s labor resources in the process of its activities. Analysis of the performance indicators of the Russian Drama Theater "Masters" and the efficiency of the use of labor resources. Development of measures to improve employee motivation.

course work, added 07/11/2015


Structure and indicators of labor resources. Organizational and economic characteristics, analysis of the numerical and age composition of employees of JSC Galantus. Measures to improve the use of labor resources and increase labor productivity.

course work, added 04/01/2011


The concept of labor resources. The meaning, tasks and sources of analysis of the enterprise's labor resources. Measures to improve the efficiency of use of labor resources. Analysis of the enterprise's supply of labor resources using the example of the Unibel joint venture.

course work, added 05/28/2015


The concept of labor resources and their classification. general characteristics and dynamics of the main technical and economic indicators of the activities of Meliorator LLC. Analysis of production volumes and sales of products, profits and profitability indicators of the enterprise.

thesis, added 02/06/2013


Forms of advanced training in mechanical engineering. Financial and economic indicators of the plant. Classification of enterprise personnel. Assessment of the effectiveness of the management system for the formation and development of labor resources and proposals for its improvement.

course work, added 05/18/2014


Current state restaurant staff market. Analysis of the internal environment of the enterprise LLC "OTOP". Assessment of labor resources by qualifications, age, education, work experience. Proposals for improving the personnel management system.

thesis, added 07/22/2015


Characteristics of labor resources. Objectives, directions and Information Support labor resources analysis. Analysis of labor productivity, use of working hours and wages. Labor factors and their influence on production volume.

course work, added 11/20/2012


Labor resources as an object of analysis of the financial and economic activities of an enterprise. The concept of labor resources, their classification and characteristics. System of indicators for analyzing labor resources and their payment. Analysis of the use of labor resources in Cube

course work, added 10/23/2004


The role, essence and importance of labor resources in the enterprise. Analysis of the efficiency of using labor resources using the example of the company Avocado LLC. Analysis of the movement of personnel in the organization, the use of working time and labor productivity.

course work, added 10/25/2013


The concept of labor resources, their classification, role in the efficiency of the enterprise. Main factors in the formation and use of labor resources. Analysis of the process of formation and use of labor resources of the Orenburg branch of DOJSC "Tsentrenergogaz".

Labor resources include that part of the population that has the necessary physical data, knowledge and labor skills in the relevant industry.

Sufficient provision of enterprises with the necessary labor resources, their rational use, high level labor productivity are of great importance for increasing production volumes and increasing production efficiency. In particular, the volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the enterprise’s supply of labor resources and the efficiency of their use.

The main objectives of the analysis are:

1. assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by categories and professions;

2. study of staff turnover;

3. analysis of the use of working time fund;

4. analysis of labor productivity;

5. analysis of the labor intensity of products;

6. Payroll analysis

7. identification of labor resource reserves, their more complete and effective use.

The sources of information for the analysis are the labor plan, statistical reporting “Labor Report”, timesheet data and the personnel department.

The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need.

Particular attention is paid to the analysis of the enterprise's supply of personnel for the most important professions. It is also necessary to analyze the qualitative composition of labor resources by qualification.

The complete use of labor resources can be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund.

The working time fund (T) depends on the number of workers (HR), the number of days worked by one worker on average (D) and the average length of the working day (P):

T = CR x D x P

At the analyzed enterprise, the actual working time fund is 9570 hours less than planned. The influence of factors on its change can be established by the method of absolute differences:

=(165-160)x220x7.95 = + 8745 (h)

165*(210-220)*7.95 = -13118 h

165*210*(7,8-7,95) = - 5197,5

As can be seen from the data presented, the company does not use the available labor resources fully enough. On average, one worker worked 210 days instead of 220, and therefore the excess daily loss of working time amounted to 10 days per worker, and 1650 days for all workers, or 13,118 hours (1650 x 7.95).

Intra-shift losses of working time are also significant: for one day they amounted to 0.15 hours, and for all days worked by all workers - 5197 hours. Total losses of working time - 18,315 hours (1638-1749) x 165. In reality, they are even higher due to with the fact that the actual time worked includes overtime hours worked (1485 hours). If they are taken into account, the total loss of working time will be 19,800 hours, or 7.3%.

To identify the causes of daily and intra-shift losses of working time, data from the actual and planned balance of working time are compared. They can be caused by various objective and subjective circumstances not provided for by the plan: additional leaves with the permission of the administration, illnesses of workers with temporary loss of ability to work, absenteeism, downtime due to malfunction of equipment, machinery, mechanisms, due to lack of work, raw materials, materials, electricity, fuel, etc. Each type of loss is analyzed in more detail, especially those that depend on the enterprise. Reducing the loss of working time for reasons depending on the workforce is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.

Having studied the loss of working time, it is necessary to establish unproductive labor costs, which consist of the cost of working time as a result of manufacturing rejected products and correcting defects, as well as in connection with deviations from the technological process. To determine their value, data on losses from defects are used.

Reducing lost working time , - one of the reserves for increasing production output. To calculate it, it is necessary to multiply the loss of working time due to the fault of the enterprise by the planned average hourly output:

However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, since they can be compensated by increasing the intensity of workers' work. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.

To assess the level of labor productivity, a system of generalizing, specific and auxiliary indicators is used.

To general indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per one worker in in value terms.

Private indicators- this is the time spent on producing a unit of a certain type of product (product labor intensity) or the production of a certain type of product in in kind per person-day or person-hour.

Supporting indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is the average annual output of one worker.

Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial production personnel, as well as on the number of days they worked and the length of the working day.

Labor intensity is the cost of working time per unit or the entire volume of manufactured products. Labor intensity per unit of production (THOSE) is calculated by the ratio of the working time fund for production 1st type of product to the volume of its production in natural or conditionally natural measurement.

Reducing the labor intensity of products - most important factor increasing labor productivity. The growth in labor productivity occurs primarily due to a reduction in the labor intensity of products, namely through the implementation of the plan of organizational and technical measures (introduction of scientific and technological achievements, mechanization and automation of production processes, improvement of the organization of production and labor), an increase in the share of purchased semi-finished products and components, revision production standards, etc..

In the process of analysis, the dynamics of labor intensity, the implementation of the plan at its level, the reasons for its changes and the impact on the level of labor productivity are studied.

There is an inversely proportional relationship between changes in total labor intensity and average hourly output. Therefore, knowing how the labor intensity of products has changed, it is possible to determine the growth rate of average hourly output

It should be borne in mind that changes in the level of labor intensity are not always assessed unambiguously. Sometimes labor intensity increases with a significant share of newly developed products or an improvement in their quality. To achieve improved quality, reliability and competitiveness of products, additional labor and funds are required. However, the gains from increased sales are more high prices, as a rule, covers the loss from increasing the labor intensity of products. Therefore, the relationship between the labor intensity of products and their quality, cost, sales volume and profit should be constantly in the focus of attention of analysts.

Payroll analysis

Analysis of the use of labor resources in an enterprise and the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are created for increasing the level of labor remuneration. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages. Only under such conditions are opportunities created for increasing the rate of expanded reproduction.

In this regard, analysis of the use of funds for wages at each enterprise is of great importance. In the process, it is necessary to systematically monitor the use of the wage fund (wages), identify opportunities for saving money by increasing labor productivity and reducing the labor intensity of products.

When starting to analyze the use of the wage fund included in the cost of production, first of all it is necessary to calculate absolute and relative deviation its actual value from the planned one.

The absolute deviation is determined by comparing the funds actually used for labor costs (FZP f) planned (FZP pl). Relative deviation for payroll is calculated as the difference between the actual accrued salary amount and the planned fund, adjusted by the coefficient of fulfillment of the production plan.

Only the variable part of wages is adjusted, which changes in proportion to the volume of production.

These are workers' wages at piece rates, bonuses for production results, and the amount of vacation pay corresponding to the share of variable wages.

∆FZPotn = FZPf - FZPsk = FZPf – (FPpl.perm x Kvp + FZPpl.DC) =

21,465 – (13,120 x 1.026 +7,380) = 623.9 (thousand UAH)

Consequently, the relative overexpenditure (ineffective use) of the wage fund in the enterprise is 623.9 thousand UAH.

To assess the efficiency of using funds for wages, it is necessary to compare such indicators as the volume of production in current prices, revenue, the amount of profit per hryvnia of salary, etc.

In the process of analysis, the dynamics of these indicators and the implementation of the plan according to their level should be studied. Interplant will be very useful comparative analysis, which will show which enterprise operates more efficiently.

The table shows that the analyzed enterprise achieved an increase in the efficiency of using wage fund funds in the reporting year compared to the previous one. In the reporting year, less marketable products were produced per hryvnia salary, and more revenue and profit were received. However current plan these indicators are not met.

The qualitative characteristics of the labor resources (personnel) of an enterprise are determined by the degree of professional and qualification suitability of its employees to fulfill the goals of the enterprise and the work they carry out.

Based on participation in production or management process, i.e. the nature labor functions, and therefore the position held, personnel are divided into the following categories:

• - managers performing functions general management. They are conventionally divided into three levels: the highest (of the organization as a whole - director, CEO, manager and their deputies), middle (managers of the main structural divisions- departments, departments, workshops, as well as chief specialists), grassroots (working with performers - heads of bureaus, sectors; foremen). Managers include persons holding managerial positions, including HR managers;
• - specialists - persons performing economic, engineering, technical, legal and other functions. These include economists, lawyers, process engineers, mechanical engineers, accountants, dispatchers, auditors, personnel training engineers, personnel inspectors, etc.;
• - other employees (technical performers) involved in the preparation and execution of documents, accounting, control, and economic services: purchasing agent, cashier, secretary-stenographer, timekeepers, etc.;
• - workers who directly create wealth or provide production services. There are main and auxiliary workers.

A separate category includes social infrastructure workers, i.e. persons engaged in non-core activities (cultural, everyday, housing and communal services for the organization’s personnel). These include housing and communal services workers; persons serving kindergartens, recreation centers, etc., who are on the balance sheet of the organization.

In industry, managers, specialists, other employees (technical performers), workers form industrial production personnel, and social infrastructure workers form non-industrial personnel.

The division of the organization’s personnel into categories is carried out in accordance with normative document -- Qualification guide positions of managers, specialists and other employees, developed by the Institute of Labor and approved by resolution of the Ministry of Labor and social development RF dated 08.21.98 No. 37.

The qualification directory, taking into account the requirements of the new stage of development of our society, for the first time introduced the position of manager among the positions of managers. In countries with highly developed market economies, managers are professional managers with special education, often obtained in addition to engineering, economics, and law. Managers manage the activities of the organization ( senior management), its structural units (middle management) or ensure the implementation certain activities in business (low level). Top and middle level managers in relation to the current job structure can be considered all managers - directors of organizations and other line managers: heads of workshops and other structural divisions, as well as functional departments.

Low-level managers in development conditions commercial activities, small and medium-sized businesses are the organizers of this activity, ensuring its compliance with the conditions external environment(economic, legal, technological and other requirements).

The professional structure of an organization's personnel is the ratio of representatives various professions or specialties (economists, accountants, engineers, lawyers, etc.) with a complex of theoretical knowledge and practical skills acquired as a result of training and work experience in a specific field.

The qualification structure of personnel is the ratio of workers of different skill levels (i.e., degree of professional training) required to perform certain job functions. In our country, the skill level of workers is characterized by a category or class (for example, for drivers), and for specialists - by category, category or class. For example, according to their level of qualifications, design engineers can occupy the positions of “chief”, “leading”, “senior” designer of categories I, II and III.

The gender and age structure of an organization's personnel is the ratio of personnel groups by gender (men, women) and age. The age structure is characterized by the proportion of persons of corresponding ages in the total number of personnel. When studying the age composition, the following groupings are recommended: 16, 17, 18,19, 20-24, 25-29, 30-34, 35-39,40-44,45-49, 50-54, 55-59, 60- 64, 65 years and older.

The structure of personnel by length of service can be considered in two ways: by total length of service and length of service in a given organization. The total length of service is grouped into the following periods: up to 16 years, 16-20, 21-25, 26-30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40 years and more. The length of service in a given organization characterizes the stability of the workforce. Statistics highlight the following periods: up to 1 year, 1-4, 5-9, 10-14, 15-19, 20-24, 25-29, 30 years and more.

The structure of personnel by level of education (general and special) characterizes the selection of persons with higher education, including by level of training - bachelor, specialist, master; incomplete higher education (more than half of the study period); specialized secondary; average general; lower secondary; initial.

As noted above, in addition to the terms “labor resources” and “personnel” in the science and practice of economics, sociology, and management since the 1980s. The term “labor potential” of society and the individual worker began to be used. This concept is more voluminous, versatile, its basis is the term “potential” - a source of opportunities, funds, reserves.

The labor potential of an employee is the totality of a person’s physical and spiritual qualities that determine the possibility and boundaries of his participation in labor activity, the ability to achieve certain results under given conditions, as well as improve in the process of work.

The main components of an employee’s labor potential are:

• - psychophysiological component: state of health, performance, endurance, abilities and inclinations of a person, type of nervous system, etc.;
• - socio-demographic component: age, gender, marital status, etc.;
• - qualification component: level of education, volume of special knowledge, work skills, ability to innovate, intelligence, creativity, professionalism;
• - personal component: attitude to work, discipline, activity, value orientations, motivation, morality, etc.

The labor potential of an employee is not a constant value; it can change both upward and downward. The creative abilities of an employee accumulated during work activities increase as new knowledge and skills are acquired, health is improved, and working conditions are improved. But they can decrease with tougher work hours, deteriorating health, etc.

An important, but not fully resolved, problem is the assessment of labor potential, with the help of which one can measure and intensively use personal labor potential. In practice, the following methods for measuring labor potential are used.

Quantitative assessment is made, as a rule, only in relation to such characteristics as gender, age, length of service, level of education, and health status.

A point assessment (on a 7- to 10-point scale) is used in relation to indicators characterizing the age, health, training of the employee, his intellectual, creative, and innovative potential. This assessment method is available for use in every organization, but it does not sufficiently objectively reflect the degree of use of labor potential.

Rational use of enterprise personnel is an indispensable condition for ensuring uninterrupted operation production process and successful execution of production plans. For analysis purposes, all personnel should be divided into industrial and non-industrial personnel. To industrial production personnel (PPP) include persons engaged in labor operations related to the main activities of the enterprise, and non-industrial personnel include workers cultural institutions, Catering, medicine, etc., owned by the enterprise.

Workers PPP are divided into workers and employees. The employees include managers, specialists and other employees (office accounting, etc. personnel). Workers are divided into main and auxiliary. In the analysis of the labor resources of an enterprise, one can distinguish three directions:
1. Analysis of labor use.
1.1. Analysis of the enterprise's supply of labor resources.
1.2. Analysis of personnel qualification level.
1.3. Analysis of forms, dynamics and reasons for personnel movement.
1.4. Analysis of working time use.
2. Analysis of labor productivity.
2.1. Analysis of the implementation of the plan for increasing labor productivity and determining the increase in production due to this factor.
2.2. Factor analysis of labor productivity.
2.3. Reserves for growth of labor productivity.
3. Analysis of remuneration.
3.1. Analysis of the composition and dynamics of the wage fund.
3.2. Factor analysis of the wage fund.
3.3. Analysis of the efficiency of using the wage fund.

Sources of information for analysis:

Labor plan, f No. 1-T “Labor report”, f No. 5-3 “Report on the costs of production and sales of products (works, services) of an enterprise (organization), statistical reporting of the personnel department on the movement of workers, etc.”

5.1. Labor Utilization Analysis

During the analysis of the supply of labor resources, a comparison is made of the actual number of personnel with the previous period and the planned number of the reporting period for all classification groups. The analysis process examines the relationship between groups and trends in this ratio.

The effect of changes in the share of main workers in their total number on the output of one worker is determined by the formula

Where UD 1, UD 0– the share of main workers in their total number according to the plan (base period) and report; NE 0– average annual output of one worker working according to plan.

The reduction of auxiliary workers can be achieved through the concentration and specialization of auxiliary work: setting up and repairing equipment, increasing the level of mechanization and improving the work of these workers.

Number of workers Ch r determined based on the norm of labor intensity of work for the planned period (T), effective (real) annual fund of working time (Tef) and the planned rate of compliance with standards TOnn according to the formula

.

The number of workers employed in hardware and aggregate work, where the workers’ actions consist mainly of managing mechanized or automated processes, is determined by workplaces and service standards:

,

Where n i – number of units per i-th operation;
HPi– the number of workers required to service the i-th workplace;
kZi is the workload factor of workers at the i-th operation when their professions coincide;
i – name of operations.

The number of employees is determined based on organizational structure enterprise and the rational number necessary to ensure management functions.

The number of non-industrial personnel is determined according to standard industry standards and service standards.

Analysis of professional and qualification level of workers is made by comparing the available number by specialty and category with the number required to perform each type of work in sections, teams and the enterprise as a whole. At the same time, a surplus or shortage of workers in each profession is revealed.

To assess the compliance of workers’ qualifications with the complexity of the work performed, the averages are compared for a site, workshop, or enterprise. tariff categories works and workers, which can be determined by the weighted average arithmetic formula:

; ,

Where T r- tariff category,
Hp– total number (number) of workers,
Hpi – number of workers of the i-th category,
VRi– volume of work of the i-th type,
V - total amount of work.

If the actual average wage grade of workers is lower than the planned average wage grade of work, then this may lead to a decrease in the quality of products and, therefore, it is necessary to provide for staff training. If the average category of workers is higher than the average tariff category of work, then workers need to make additional payments for using them in less skilled jobs.

During the analysis of the qualifications of management personnel, they check the compliance of the level of education of each employee with the position held, and study issues related to the selection of personnel, their training and advanced training.

The qualification level of workers depends largely on age, work experience, education, etc. Therefore, in the process of analysis, changes in the composition of workers by age, work experience, and education are studied.

An important step in analyzing the use of personnel by an enterprise is to study labor movements. The analysis is carried out over a number of years based on the following coefficients. (Table 14)

During the analysis, the reasons for the departure of workers for violation of labor discipline are carefully studied, since this is often associated with unresolved social problems.

However, output depends not so much on the number of workers, but on the amount of labor spent on production, determined by the amount of working time. That's why analysis of working time use is important integral part analytical work at the enterprise.

Table 14

Labor movement indicators

Analysis of the use of working time is carried out on the basis of the working time balance. The main components of the balance are presented in Table 15.

Table 15

Key indicators of the working time balance of one worker

The complete use of labor resources can be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of employees, for each production unit and for the enterprise as a whole.

The working time fund (WF) depends on the number of workers (N p), the number of working days worked per working day on average per year (D), the average working day (t):

If, in fact, one worker worked fewer days and hours than provided for by the plan, then it is possible to determine excess working time losses: all-day (D sweat) and intra-shift (t sweat):

During the analysis, it is necessary to identify the reasons for the formation of excess working time losses. Among them may be: additional holidays with the permission of the administration, absenteeism due to illness, absenteeism, downtime due to equipment malfunction, lack of work, raw materials, materials, fuel, energy, etc. Each type of loss must be assessed in detail, especially those that depend on the enterprise. Reducing the loss of working time for reasons depending on the workforce is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.

Having studied the loss of working time, unproductive labor costs are identified, which consist of working time costs as a result of manufacturing rejected products and correcting defects, as well as due to deviations from the technological process (additional working time costs). To determine unproductive losses of working time, data on losses from defects are used (magazine order No. 10). Based on these data, analytical table 16 is compiled.

Table 16

Initial data for calculating non-productive working hours

To calculate the unproductive costs of working time associated with the manufacture and correction of defects, determine:
· the share of wages of production workers in the production cost of marketable products:

;

· the amount of wages in the cost of the final marriage:

;

· the share of wages of production workers in the production cost of marketable products minus material costs:

;

· wages of workers to correct marriages:

;

· wages of workers in the final marriage and the costs of its correction:

;

average hourly wage of workers:

· working time spent on making defects and correcting them:

Reducing lost working time is one of the reserves for increasing production output. To calculate it, it is necessary to multiply the loss of working time (T sweat) due to the fault of the enterprise by the planned average hourly output (SV pl):

.

Losses of working time do not always lead to a decrease in the volume of production, since they can be compensated by increasing the intensity of workers' labor. Therefore, when analyzing the use of labor resources, great importance is attached to the study of labor productivity indicators.

5.2. Labor productivity analysis

To assess the level of labor productivity, a system of generalizing, specific and auxiliary indicators is used.

General indicators: average annual, average daily and average hourly production per worker, average annual output per worker in value terms.

Particular indicators: labor intensity of a certain type of product in physical terms per 1 man-day or man-hour.

Auxiliary indicators: time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is the average annual output per worker (GW):

where TP is the volume of commercial products in value terms;
H – number of employees.

Factors affecting annual output are presented in Fig. 6.

Hence, the factor model for the average annual production indicator will have the following form:

where FRF i is the working time fund for the production of the i-th type of products,
VVP i – the number of products of the same name in physical terms.

This indicator is the inverse of the average hourly production.

Reducing the labor intensity of products is the most important factor in increasing labor productivity. The increase in labor productivity occurs primarily due to a reduction in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the implementation of measures NTP, mechanization and automation of production and labor, as well as increasing cooperative supplies, revising production standards, etc.

Rice. 6. Interrelation of factors determining the average annual output of an enterprise employee

In the process of analysis, the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its changes and the impact on the level of labor productivity are studied. If possible, the specific labor intensity of products should be compared to other industry enterprises, which will allow us to identify best practices and develop measures for their implementation at the analyzed enterprise.

The analysis showed that the planned target for reducing the labor intensity of products for the enterprise as a whole was significantly exceeded. The target for reducing the labor intensity of products compared to last year was 95.3%, then the change was 95.3% -100% = -4.7%. The actual reduction in labor intensity compared to last year is 90.97% or 90.97%-100%=-9.03%.

Example.

Table 17

Assessment of dynamics and implementation of the plan for the level of labor intensity of products

Planned increase in labor productivity (hourly output) by reducing the labor intensity of products:

.

Actual growth in labor productivity due to a decrease in labor intensity compared to last year:

.

The plan to reduce labor intensity was exceeded by 4.33% (95.3%-90.97%), as a result of which the average hourly output increased by 5.01% (9.92%-4.91%).

Knowing how the average hourly output has changed, we can determine the change in the labor intensity of products:

;

;

.

Conclusion. There is an inversely proportional relationship between the labor intensity of products and the level of labor productivity. Therefore, the total specific labor intensity of production depends on the same factors as the average hourly output of workers.

In the process of subsequent analysis, indicators of specific labor intensity by type of product are studied. A change in the average level of specific labor intensity can occur due to changes in its level for individual types of products (TE i) and the structure of production (UD i). With an increase in the specific gravity of more labor-intensive products, its average level increases and vice versa:

The influence of these factors on average level labor intensity can be determined by the method of chain substitution through weighted average values:

;

;

.

Changes in the level of labor intensity are not always assessed unambiguously. Labor intensity can increase with a significant share of newly developed products or with an improvement in their quality. To achieve improved quality, reliability and competitiveness of products, additional costs and labor are required. However, the gains from increased sales volumes and higher prices, as a rule, cover the losses from increased labor intensity of products. Therefore, the relationship between the labor intensity of a product and its quality, cost, sales volume and profit should be the focus of analysts’ attention.

At the end of the analysis, reserves for reducing the specific labor intensity of products are determined for individual products and for the enterprise as a whole:

,

where T f is the actual cost of working time for production, T n is the cost of working time associated with reducing labor intensity, T d is the additional cost of working time associated with the implementation of measures to reduce labor intensity. VP f – actual volume of gross output; VP n – the volume of gross output obtained in connection with a decrease in labor intensity.

5.3. Payroll analysis

The analysis of the use of the wage fund begins with the calculation of the absolute and relative deviation of its actual value from the planned one.

The absolute deviation is determined by comparing the funds actually used for wages (FZP f) with the planned wage fund (FZP pl) for the entire enterprise, production unit and categories of employees:

However, the absolute deviation is calculated without taking into account the degree of implementation of the production plan. Calculation of the relative deviation of the wage fund will help to take this factor into account.

To do this, the variable part of the wage fund (FZP per) is adjusted to the coefficient of fulfillment of the production plan (K pp). The variable part of the wage fund includes the wages of workers at piece rates, bonuses to workers and management personnel for production results, the amount of vacation pay corresponding to the share of the variable wage, and other payments related to the wage fund and which change in proportion to the volume of production.

The constant part of wages (FZP post) does not change with an increase or decrease in production volume - this is the salary of workers according to tariff rates, salaries of employees based on salaries, all types of additional payments, wages for workers in non-industrial production and the corresponding amount of vacation pay. Relative deviation of the wage fund:

In the process of subsequent analysis, the factors that caused absolute and relative deviations in the wage fund are determined.

The factor model of the variable part of the salary fund is presented in Fig. 7.

Fig.7. Scheme of the factor system of the variable wage fund

According to this scheme, the model will have the following form.

Similarly, we can imagine a factor model for the wage fund of employees.

During the analysis process it is also necessary establish the efficiency of fund use wages.

For expanded reproduction to obtain the necessary profits and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its payment. If this principle is not observed, then there is an overexpenditure of the wage fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit.

The change in the average earnings of workers over the period is characterized by its index (J ZP):

The change in average annual output is determined similarly based on the labor productivity index (J pt):

The growth rate of labor productivity should outpace the growth rate of average wages. To do this, calculate the advance coefficient K op and analyze it over time:

Then the amount of savings (overspending) is calculated. (E) wage fund due to changes in the relationship between the growth rate of labor productivity and its payment:

.

In conditions of high inflation, when analyzing the average wage growth index, it is necessary to adjust the basic indicator of the average wage (SZ 0) to the index of growth in prices for consumer goods and services (J y)

,

where SZ 1 is the average salary in the reporting period.

Questions for self-control
1. In what main areas is the analysis of the enterprise’s labor resources carried out?
2. In what sequence and on the basis of what indicators is the analysis of the supply of labor resources carried out?
3. In what sequence and on the basis of what indicators is the analysis of the use of working time carried out?
4. What factors influence changes in the working time fund?
5. What indicators characterize labor productivity?
6. What factors influence the level of labor productivity?
7. In what sequence is the analysis of labor costs carried out?
8. Describe deterministic factor payroll systems.
9. List the techniques and methods used in analyzing the use of labor resources.

The source of any type of activity is the resources available to society. Labor resources are the main productive force of society, including the working-age part of the country's population, which, thanks to its psychophysiological and intellectual qualities, is able to participate in socially useful activities, producing material and spiritual goods and services.

Labor resources (enterprises) must be considered as part of the professional and qualification structure of the organization’s personnel, due to the emergence labor relations and subsequent use of the labor potential of workers. Labor resources at the micro level (in the activities of the enterprise) are an asset production organization, as a resource that (like other resources) must be used effectively to achieve goals.

Currently, there is no uniformity in measuring staff performance. Methods for analyzing the use of labor resources are set out in works devoted to a comprehensive analysis of the financial and economic activities of enterprises, by the following authors: G.V. Savitskaya, T.B. Berdnikova, E.I. Krylova, V.M. Vlasova, V.V. Zhuravleva, N.T. Savrukova, A.I. Alekseeva, P.N. Lyubushina and others. A more detailed and clear methodology for analyzing the use of labor resources is given by G.V. Savitskaya.

In the analysis of an enterprise’s labor resources, three areas can be distinguished:

• - analysis of labor use:
  • 1) analysis of the enterprise’s supply of labor resources;
  • 2) analysis of the level of personnel qualifications;
  • 3) analysis of the forms, dynamics and reasons for the movement of personnel;
  • 4) analysis of the use of working time.
• - analysis of labor productivity:
  • 1) analysis of the implementation of the plan for increasing labor productivity and determining the increase in production due to this factor;
  • 2) factor analysis of labor productivity;
  • 3) reserves for growth of labor productivity.
• - wage analysis:
  • 1) analysis of the composition and dynamics of the wage fund;
  • 2) factor analysis of the wage fund;
  • 3) analysis of the efficiency of using the wage fund.

The organization's supply of labor resources is determined by comparing the actual number of workers by category and profession with the planned need. If significant deviations are identified in any profession, it is necessary to establish specific causes and outline measures to eliminate them. The analysis involves data on the average number of workers by category, and an analysis of the compliance of the work performed with the qualifications of the workers is carried out.

Analysis of labor resources by skill level is carried out by comparing the average actual ratio of workers in a particular specialty with the average ratio of actual work performed. If the actual average tariff category of workers is lower than planned, and even more so lower than the average tariff category of work, then the following conclusions can be drawn: the quality of products (works, services) and their competitiveness are reduced, the costs of production and sales of products increase. If the average category of workers is higher than the average tariff category of work, then the following conclusion can be drawn: there are unproductive expenses (resulting in an increase in production costs and a decrease in profits) due to additional payments to workers for their use in less skilled work. This increases costs and reduces profits.

If an organization expands its activities, increases production capacity, creates new jobs, it is necessary to determine the additional need for labor resources by category and profession and the sources of their attraction.

The assessment of the qualifications of employees is done on the basis of their certification in the manner established in the organization; these can be qualification level coefficients or tariff categories, etc.

An analysis of the professional and qualification level of employees is carried out by comparing the available number by specialty with the number required to perform each type of work by department and organization as a whole. At the same time, a surplus or shortage of workers in each profession is identified.

Various approaches and methods are used to plan the professional qualification structure. Thus, it is possible to calculate the number of workers for each profession (professional group), and on this basis, by summing up, the total number of workers is determined, and then the share of each professional group in the total number.

The number of employees of individual enterprises and organizations constantly changes over time. These changes occur due to hiring and leaving a job. The process of changing the number of workers, leading to the redistribution of labor between individual enterprises, industries and regions, is called labor movement.

The movement of the labor force is always happening and the reasons for such changes are varied. Some of them are caused by demographic reasons:

• - entry into working age;
• - retirement upon reaching retirement age.

Absolute and relative indicators are used to characterize the movement of workers. TO absolute indicators relate:

• - turnover of employees - a value equal to the total number of hired and dismissed employees for a certain period;
• - hiring turnover - the number of employees hired by the enterprise for a certain period.
• - turnover on disposal - the number of employees dismissed from the enterprise for a certain period.

The analysis is carried out over a number of years based on the following coefficients:

Turnover coefficient for hiring workers (Cop), which is defined as the ratio of the number of hired personnel to the average number of personnel;

where Chn is the number of hired employees during the reporting period;

Chss - average number of personnel;

The attrition turnover ratio (Kow) is determined by: the ratio of the number of employees who quit to the average number of personnel:

Chv - the number of retired employees during the reporting period;

The sum of the values ​​of the coefficients for admission and departure characterizes the total labor turnover:

Labor turnover is divided into excess and normal. Normal is a turnover that does not depend on the organization, due to reasons such as conscription into the army, retirement and study, transfer to elected positions, etc. Dismissal due to at will, absenteeism is attributed to excessive labor turnover.

An indicator of excessive labor turnover is the staff turnover rate (CT), which is defined as the ratio of the number of people who quit at their own request and on the initiative of the administration to the average number of personnel:

where Chuv is the number of employees who quit at their own request and at the initiative of the administration during the reporting period;

The coefficient of personnel constancy of the enterprise (KPS), which is defined as the ratio of the number of employees who worked the entire year to the average number of personnel:

where NPV is the number of employees who worked the entire reporting period;

The ratio of hired workers to retired workers (Kc) is determined by the following formula:

Personnel movement rates are not planned, so their analysis is carried out by comparing the indicators of the reporting year with the indicators of the previous year or better for a number of years.

Analysis of the use of working time is an important part of analytical work in an organization. In the process of analyzing the use of working time, it is necessary to check the validity of production tasks, study the level of their implementation, identify losses of working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.

To analyze the use of the total calendar fund of time, it is necessary to determine its potential value. The working time fund depends on the number of workers, the number of working days worked per working day on average per year, the average working day:

FW = CR * D * P,

where FW is the working time fund;

CR - number of workers;

D - the number of working days worked per year on average;

P - average working day.

The working time fund can be represented by the following indicators:

• - nominal working time is the calendar number of days minus holidays and weekends;
• - attendance fund of working time is the calendar fund of working time minus absences from work (full-day loss of working time);
• - working time budget is the available working time fund, taking into account the planned duration of the working day;
• - useful working time fund is a working time budget taking into account intra-shift losses of working time.

Working time balance is the ratio useful fund working time and all losses and unproductive costs of working time.

During the analysis, it is necessary to identify the causes of lost working time.

To identify the causes of losses and unproductive costs of working time, data from the actual and planned balance of working time are compared.

home » Earn money online » The topic is analysis of the enterprise's labor resources. Analysis of the enterprise's labor resources - abstract. Analysis of the enterprise's labor resources using the example of OJSC South Ural Cryolite Plant