Analysis of the use of labor resources of the enterprise labor productivity. Analysis of the use of enterprise labor resources. Movement of labor resources

Faculty of Economics and Management

Department of Economics and Enterprise Management

COURSE WORK

Usage Analysis labor resources

annotation

This course work examines theoretical and practical issues of using the labor resources of an enterprise.

Structure course work as follows. The first section reflects the theoretical foundations of the essence of labor resources and the features of their use. The second section analyzes the modern use of the enterprise's labor resources. The third section reveals ways to improve the efficiency of using the enterprise's labor resources, and also formulates recommendations for improving the use of the enterprise's labor resources.

The work was printed on 38 pages using 22 sources, contains 6 tables, 7 figures.

Introduction

1 Theoretical basis enterprise labor resources

1.1 Concept and essence of labor resources

1.2 The influence of labor resources on the effectiveness of organization management

1.3 Indicators of efficiency in the use of labor resources

2. Analysis of the use of labor resources in JSC IDGC - Energetik

2.1 general characteristics JSC IDGC - Energetik

2.2 Analysis of labor productivity and use of working time at JSC IDGC - Energetik

2.3 Analysis of the number and composition of employees

3 Ways to improve the use of labor resources

3.2 Measures to improve the efficiency of using the enterprise’s labor resources

Conclusion

List of sources used

Appendix A – Linking Human Resource Management Strategy and Competition

Introduction

Labor resources are one of the most important components of production, and currently their role has increased significantly.

Sufficient provision of the enterprise with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and increasing production efficiency. Rational use of enterprise personnel is an indispensable condition that ensures the uninterrupted production process and the successful implementation of production plans.

In market conditions, the center of economic activity moves to the main link of the entire economy - the enterprise. Indeed, in the new economic conditions, only those who most competently and competently determine the market requirements, organize the production of products that are in demand, and provide a high income for their employees will survive. Correct assessment economic activity allows you to establish the most effective material incentives corresponding to the labor expended, identify existing reserves that were not taken into account by the plan target, determine the degree of completion of tasks and, on this basis, determine new tasks, orient work teams to adopt more intense plans.

In the conditions of market relations, the choice of this topic is relevant, since labor motivation directly affects the quality of products, the value of their cost, promotion of products to the market and competitiveness.

Therefore, the purpose of this course work is to identify reserves and use the capabilities of the enterprise, and develop measures to put them into action.

To achieve this goal it is necessary:

1) summarize the theoretical aspects of the topic;

2) consider the production and economic characteristics of the enterprise JSC IDGC - Energetik;

3) assess the enterprise’s supply of labor resources in general and by category;

4) determine the impact of labor resources on production efficiency;

5) analyze the use of working time at this enterprise;

6) determine how effectively the enterprise’s labor resources are used;

7) analyze the wage fund of the enterprise;

8) develop measures to improve the organization of work at the enterprise in question.

Sources of information for analyzing labor resources are: labor plan; “Labor Report” - F. No. 1-T; “Report on the costs of production and sales of products (works, services) of the enterprise” – F. No. 5-Z; “Summary table of the main indicators (comprehensively characterizing the economic activities of the enterprise)” - F. No. 22; statistical reporting by the HR department on the movement of workers; operational reporting of workshops, departments, services of the enterprise; other reporting related to the enterprise’s labor resources and production units and services depending on the goals and objectives set by the researcher; identification of factors and quantitative changes in their influence on changes in labor indicators; finding ways to eliminate factors that have a negative impact and consolidate the influence of positive ones.

The object of study of the course work on the topic “Analysis of the use of labor resources of an enterprise” is the enterprise JSC IDGC - Energetik.

This work was carried out according to accounting and statistical data of this enterprise for the corresponding period from 2009 to 2011 using materials from journal articles and special economic literature.

When developing this course work, research methods such as synthesis, analysis, induction, deduction, and graphical method were used.

Scientists such as B. M. Genkin, P. E. Shlender, E. V. Kasimovsky, I. S. Maslov, E. V. Belkin, G. A. Kononova, K. made their contribution to the development of ideas on this issue. K. Grishchenko. Currently, work is also underway to solve the problems of employment and unemployment.

1 Theoretical foundations of enterprise labor resources

1.1 Concept and essence of labor resources

An analysis of the scientific literature shows that in various sources there are several meaningfully similar designations of this concept. So, the concept " human resources"introduced in the works of a number of foreign economists: Schiffer R.S., Dornbusch R., Shmalenzi R., Heine P., Sink D.S., McConnell K.R., Brew S.L. and is often considered as an economic category, the definition of which is based on the idea that the worker is the same production resource like land, materials, finance, etc. We use this understanding further both at the macroeconomic level and for a general consideration of the resource flows of the enterprise.

In addition, the concepts of “labor potential” or “human capital” are used. So, B.M. Genkin notes labor potential as a set of human characteristics that arose as a result of material and spiritual investments in him: intelligence, creativity, health, education, professionalism, morality, activity, organization.” At the same time, the author identifies the following components of labor potential: health, morality, ability to work in a team, creativity, activity, organization, education, professionalism, working time resources.

Porshnev A.G. and others highlight the concept of “labor potential”, defining it as “a measure of the employee’s available resources and capabilities, continuously formed in the process of the entire socialization, realized in labor behavior and determining its real fruitfulness.” It should be noted that economic approach to this concept, determines the priority of assessing the differences in the value, intensity and remuneration of labor of different quality created by labor potential. The sociological approach consists in determining the types of employee behavior and the system of interactions determined by social stereotypes.

In Figure 1, we schematically represent the individual labor potential of an individual employee and the labor potential of the organization in Figure 2.

Figure 1 – Structure of individual labor potential

Figure 2 – Structure of the organization’s labor potential

The concept of “human capital” is defined as “human labor potential realized in the labor process.” At the same time, the assessment is based on “ human capital» is an accounting of the costs incurred by the person himself and/or the enterprise for the formation of labor potential. Those. When using this concept, it is possible to assess the state of human or labor resources from an economic perspective, based on a monetary assessment of the potential of workers.

Formation of labor resources in conditions innovative development it is proposed to manage the quality of human capital. In addition, the authors justify the main directions of action to:

1) form an adequate modern technologies personnel infrastructure, update the professional education of workers capable of relatively short term improve production standards;

2) provide conditions for development scientific school in fundamental and engineering education, in the field information technologies, as well as the priority development of university science;

3) significantly improve the quality of professional education in the field of economics and production management.

Thus, analyzing the conceptual apparatus, it can be noted that labor resources are a category that occupies an intermediate position between economic categories"population" and "total labor force". Let us consider in more detail the content of the concept of “labor resources” and try to assess their importance in the system of effective management.

IN general view, in terms of content, labor resources are the able-bodied part of the population, which, having physical and intellectual capabilities, is capable of producing material goods or providing services. At the same time, in quantitative terms, the labor force includes the entire working-age population employed, regardless of age, in the spheres of public economy and individual labor activity.

They also include persons of working age who are potentially capable of participating in work, but are engaged in household and personal work. subsidiary plot, in off-the-job studies, in military service.

In the structure of labor resources from the perspective of their participation in social production There are two parts: active (functioning) and passive (potential). Thus, labor resources consist of actual and potential workers. The necessary physical and intellectual abilities depend on age: in the early period of a person’s life and at the time of maturity, they are formed and increased, and are lost in old age. Age acts as a kind of criterion that allows us to select the actual labor resources from the entire population.

Labor resources in Russia include:

1) the population of working age, with the exception of non-working labor and war invalids of the first and second groups and non-working persons of working age receiving old-age pensions on preferential terms;

2) the population younger and older than working age employed in the national economy.

The size of the labor force depends on the officially established age limits - the upper and lower levels of working age, the share of able-bodied people among the working-age population, the number of people participating in social work from persons beyond working age.

Age groups are set in each country current legislation. In Russia, working age is considered to be: for men - 16-59 years (inclusive), for women - 16-54 (inclusive). Working age limits are not the same in different countries. In a number of countries, the lower limit is set at 14-15 years, and in some – 18 years. The upper limit in many countries is 65 years for everyone, or 65 years for men and 60-62 years for women.

Average life expectancy and retirement age in various countries are shown in Table 1.

Table 1 – Average life expectancy and retirement age in 2011

In Russia, the legislative branch has repeatedly considered the need to increase the age threshold: for men - from 60 to 65 years, for women - 55 to 60 years. However, the difficult economic situation of the working population, low life expectancy, and high mortality in working age are forcing the state to postpone resolving this issue until a more favorable time.

The working-age population of working age plays a leading role in the labor force.

The working-age population is a set of persons, mainly of working age, who, according to their psychophysiological data, are capable of participating in labor activity. In practice, a distinction is made between general and professional working capacity. General ability to work presupposes that a person has physical, psychophysiological, and age data that determine the ability to work and do not necessitate special training. Professional work ability is the ability to perform a specific type of work, acquired in the course of special education. The number of labor resources can be increased due to the natural increase in the population of working age, reducing the proportion of people unable to work among people of working age, and revising the age limits of working capacity.

IN modern conditions The main sources of replenishment of labor resources in Russia are: young people entering working age; military personnel released from the armed forces due to a reduction in the size of the army; forced migrants from the Baltic countries, Transcaucasia, and Central Asia. It should be noted that planning activities in the field of labor resources only according to their quantitative characteristics can be reckless. The priority of innovative development determines the special importance of the qualitative characteristics of labor resources, since the development and successful implementation of innovative solutions requires highly qualified employees capable of solving creative problems.

Quantitative changes in the number of labor resources are characterized by such indicators as absolute growth, growth rates, growth rates. Absolute growth is determined at the beginning and end of the period under review. Typically this is a year or longer period of time. Quantitative assessment of the trend in the state and use of labor resources allows us to take into account and determine the direction of increasing their efficiency. Labor resources are significantly influenced by modern identification of trends in the demographic development of society. Without taking into account the demographic situation, deformations may occur during the formation state plans economic and social development of the country. The amount of total national income depends on the demographic characteristics of the working-age population (sex and age structure, health, employment level) and indicators of demographic development (dynamics of fertility and mortality of the population). This is also due to the fact that the demographic factor, in parallel with other socio-economic factors, affects the level of labor activity of the population. Changes in the size and structure of the population by gender and age affect the use of national income and the relationship between supply and demand work force. At the same time, the possibilities and timing of the development of promising economic regions depend on the size and growth rate of the population and its distribution throughout the country. The distribution of the Russian population by age and gender is presented in Table 2.

Table 2 - Distribution of the Russian population by age and gender from 2007 -2011.

As can be seen from the table, compared to 2007, the proportion of children under 9 years of age has decreased significantly, while at the same time an increase is observed in the next age group. The composition of the population by gender shows that under the age of 39 the male population is almost equal to the female population. The gap in numbers in favor of women increases in the age group 50-59 years. This is explained by the fact that the average life expectancy of men in Russia is at this point. Thus, the ratio of the number of economically active population and the shares of the employed population will remain approximately at the same level. At the same time, there is a downward trend in the population aged 20-40 years, which is corrected by the forecast of the Ministry of Economic Development, according to which Russia is entering a period of absolute decline in the working-age population.

Labor force analysis methodology

The analysis of labor resources is carried out in accordance with the procedure shown in the figure.

The procedure for analyzing labor resources

For example, let's take the company JSC "Products", which is engaged in retail trade. The product specialization of JSC "Products" corresponds to standard format retail store according to OKVED 52.11: foodstuffs, alcoholic and non-alcoholic drinks.

We will analyze labor resources in accordance with the methodology discussed earlier.

Provision of the enterprise with labor resources

The diagram shows the results of calculating the average number of employees for the reporting year.

Results of calculating the average number of employees for the reporting year

The average number of employees was 58 people.

The number of employees corresponds to the needs of the enterprise according to the staffing table.

Staffing table of JSC "Products"

Labor resource structure

Let's consider the personnel structure of JSC "Products" in terms of the following indicators:

1. Work experience:

It follows from the diagram that the smallest share in the personnel structure (24%) is occupied by employees with more than 2 years of work experience, while the majority of personnel (43%) have been working for about 1 year. This also indicates frequent turnover of personnel at JSC Products.

2. Age composition of employees:

Personnel structure by age

The diagram shows that 19% of workers are young people aged 18-25, mostly students; 32% of employees are between 25 and 30 years old; 28% – from 30 to 40 years; 21% – from 40 to 50 years. We can conclude that JSC "Products" attracts young people who combine work with studying at a university. The company's management actively uses the policy of attracting young personnel.

It should be noted that trading enterprises are often characterized by an increased level of staff turnover and turnover, which is due to the increased demand from trading enterprises for lower-level workers, which include salespeople, drivers, etc. Considering that about half of the employees of JSC "Products" are between 18 and 30 years old, the high turnover of personnel and the low level of staff stability are understandable and natural. Considering the upward trend in the indicator of staff consistency, with a certain degree of confidence we can propose a decrease in the turnover of labor resources in a natural way.

3. Employee education:

According to the data presented, the majority of employees of JSC "Products" have completed secondary specialized education (52%). All employees aged 18 to 25 years, students who combine work at JSC "Products" with study, have incomplete higher education. Higher education has all administrative staff and several sales staff. Overall, it should be concluded that educational structure labor resources of JSC "Products" is typical for retail trade enterprises and is fully consistent with the current business conditions of JSC "Products".

According to the diagram, the main share of personnel in JSC "Products" consists of sales workers, there are no production personnel, which is quite natural for a retail enterprise. The share of service, support and administrative personnel corresponds to the needs of JSC "Products". At the same time, since the basis of the enterprise’s labor resources is sales personnel, the share executives and specialists for the enterprise is low.

The professional structure of the labor resources of JSC "Products" corresponds to the traditional organization retail enterprise, which identifies managers, economists, accounting workers, engineering and technical staff, technologists, merchandising experts and salespeople. Unlike large retail chains, supermarkets, department stores, etc. The level of expertise within a traditional retail organization is determined solely by the employee's categorical position.

5. Personnel qualifications

Structure of labor resources by skill level

According to the diagram, the main share of personnel in JSC "Products" is made up of workers with a basic level of qualifications. This level includes salespeople and service personnel with special or vocational education. Labor resources without qualifications include almost all of them support personnel, for whom there are no requirements qualification requirements. The first level of qualification is administrative workers and some of the sales staff.

Depending on the duration and nature of hiring, the labor resources of enterprises are distributed depending on the type labor relations. Workers can be hired on a permanent basis, on a temporary basis, to perform seasonal work, or hired to do odd jobs. When assessing the labor resources of JSC "Products", it was found that, depending on the duration of employment, all employees work at the enterprise on a permanent basis. If there is a need to perform random work, the company resorts to the services of specialized companies.

At JSC "Products" there are currently no part-time employees in the labor force structure, and there are also no employees hired under civil contracts. All employees are hired in accordance with the staffing schedule.

When determining the average number of employees, the following types of workers were not taken into account: women in maternity leave and employees on study leave.

Movement of labor resources

Taking into account the dynamics of the number of personnel and the movement of personnel in in absolute terms One can judge that there is a frequent turnover of employees at JSC "Products". This fact has a negative impact on the economic activity of the enterprise, as it leads to a decrease in labor productivity indicators in the long term, while at the same time increasing the level of costs for searching, recruiting and selecting personnel.

The diagram illustrates the dynamics of labor indicators.

Dynamics of labor indicators of JSC "Products"

Let's analyze the movement of labor resources:

Cob for admission 2013 = 15/56 = 0.27

Cob for admission 2014 = 19/57 = 0.33

Cob for admission 2015 = 24/58 = 0.41

Kob selected with slave. 2013 = 1/56 = 0.02

Kob selected with slave. 2014 = 2/57 = 0.04

Kob selected with slave. 2015 = 4/58 = 0.07

Turnover Cob 2013 = 12/56 = 0.21

Turnover Cob 2014 = 14/57 = 0.25

Turnover Cob 2015 = 17/58 = 0.29

Cob total turnover 2013 = (15-1-12)/56 = 0.04

Cob total turnover 2014 = (19-2-14)/57 = 0.05

Cob total turnover 2015 = (24-4-17)/58 = 0.05

Cob of full revolution 2013 = (15+12)/56 = 0.48

Cob of full revolution 2014 = (19+14)/57 = 0.57

Cob of full revolution 2015 = (24+17)/58 = 0.70

Cob of replacement 2013 = 15/12 = 1.25

Cob of replacement 2014 = 19/14 = 1.35

Cob replacement 2015 = 24/17 = 1.41

To the constancy of personnel composition 2013 = 22/56 = 0.39

To the constancy of personnel composition 2014 = 25/57 = 0.44

To the constancy of personnel composition 2015 = 33/58 = 0.57

Towards staff stability 2013 = 20/56 = 0.36

Towards staff stability 2014 = 18/57 = 0.32

Towards staff stability 2015 = 14/58 = 0.24

According to the presented results, staff turnover at JSC Products increased from 21% in 2013 to 29% in 2015. The calculated turnover indicators range from 0.02 to 0.41, which indicates negative trends in Products JSC, the most significant being the increase in staff turnover.

The total turnover ratio increased from 4% in 2013 to 5% in 2014 and 2015. The full turnover ratio increased significantly from 48% to 70% in 2015. This indicates an upward trend in the movement of labor resources and a general intensification of personnel turnover.

The general dynamics of labor turnover of JSC "Products" characterizes the instability of the working personnel.

The value of the replacement rate increased from 1.25 to 1.41 in 2015, which characterizes the growing need of the enterprise for new personnel due to an increase in personnel turnover over the analyzed period. However, the enterprise manages to maintain full quantitative compliance of labor resources with the needs of the enterprise.

The employee retention rate of the enterprise, although it increased from 39% to 57% in 2015, continues to remain relatively low. The personnel stability coefficient decreased from 36% to 24% in 2015, which is due to the departure for natural reasons of some of the employees working at Produkty JSC since its founding.

It should be noted that there is a very high level of staff turnover at the enterprise, which high rates The admission coefficient makes it possible to judge the frequent turnover of personnel, which leads to a decrease in the efficiency of the main economic activities within the framework of the organization of retail trade at JSC "Products".

Thus, we can talk about the presence of a problem of staff turnover at JSC "Products". It should be noted that during the analyzed period, excessive turnover was observed at JSC "Products", while there was a tendency for this coefficient to increase, which led to the approach of the turnover coefficient in 2015 to its critical limit.

Interim conclusions

Taking into account the results of the analysis of personnel movement indicators and the structure of labor resources of JSC "Products", it can be judged that the company is experiencing a tendency to increase the number of personnel, while both the number of hired and dismissed employees is growing, which, together with a high proportion of workers who have been working at the company for 1 year or less, indicates a problem in labor management. In addition, the distribution of labor resources by category and skill level confirms the negative nature of this trend: sales personnel are often replaced, which leads to a decrease in the efficiency of the use of labor resources. At the same time, the nature of the distribution of labor resources of JSC "Products" by age confirms the high proportion of young workers, which also indicates the negative nature of the dynamics of indicators of the movement of labor resources in JSC "Products".

Based on the results of assessing the labor indicators of JSC "Products", it should be concluded that the enterprise is provided with labor resources in accordance with current needs. Although the indicators of the movement of labor resources partly indicate negative trends in JSC "Products", in general, they reflect the specifics of the business enterprise.

Efficiency in the use of labor resources

In the applied aspect of assessing the use of labor resources of trade enterprises, a statistical study of the effectiveness of their use is of great importance. The basis for the use of labor resources of trade enterprises is labor productivity. In trade, labor productivity is measured by the volume of trade turnover per person. average employee per unit of time.

The results of the calculations are presented in the table.

The value of the coefficient of personnel constancy of the enterprise increased in 2015 by 0.13 and amounted to 0.57, but continues to remain relatively low. This indicates a high level of staff turnover in the team of employees of JSC Products. This characterizes the situation with the use of labor resources at JSC "Products" not from the best side.

The ratio of the growth rate of average wages to labor productivity was 1.022, which indicates that the enterprise did not comply with the basic economic law, when labor productivity should grow faster than wages. JSC "Products" should approach issues more rationally personnel policy and reconsider the practice of working with personnel, since this trend may lead to the unpromising future economic activities of the company.

Considering the current level of labor productivity at JSC "Products", it can be judged that the key factor in its increase should be the modernization of the methods and objects of labor used, the increase in the technical equipment of labor and the improvement technological processes. Taking into account that the main economic activity JSC "Products" is retail, the enterprise should concentrate its efforts in the area of ​​increasing the labor efficiency of sales personnel.

Conclusion

Thus, we can conclude that there are a number of problems related to the use of labor resources at JSC "Products". Firstly, the enterprise has low efficiency and profitability of using the working time fund, which is due to high level economic damage from lost working time. Secondly, the growth rate of labor productivity lags behind the growth rate of the average monthly wages, which indicates an insufficiently thought-out policy for the use of labor resources. Therefore, it is necessary to implement measures aimed at eliminating these shortcomings in the activities of JSC "Products" and increasing the efficiency of using the enterprise's labor resources.

Labor is the most important element of any economic process (supply, production and sales). To increase labor efficiency, it is necessary to create optimal relationships between such indicators as the number and composition of workers, labor productivity, the volume of work performed, and the use of working time. Of no small importance for solving these problems is economic analysis labor.

The information base for personnel analysis is the following data: accounting, financial and statistical reporting management (operational) accounting and non-accounting data, primary information located in the personnel department, accounting documents, orders, etc. Depending on the goal and objectives of the analysis, other materials can be used. The main labor reporting currently is statistical. It includes the monthly form f. No. P-4 "Information on the number, wages and movement of workers."

In accordance with current legislation, enterprises themselves determine the total number of employees, their professional and qualification composition, states state. It should be borne in mind that in the report f. No. 1-T does not provide a detailed breakdown of the categories of employees, therefore, for the analysis, primary accounting data is used and the number of personnel in the reporting year is compared with the number of the previous year.

It should be noted that in tourism, as in other sectors of the economy, the problem of using labor must be solved through the active transition of the industry to an intensive path of development. Larger volume production activities can be done with fewer workers. Naturally, the intensification of commodity circulation processes should not in any way affect the quality of trade services. On the contrary, the scientific organization of labor and productivity growth can be assessed positively if the quality of service improves.

The process of studying and analyzing the effectiveness of using personnel at tourism enterprises consists of the following steps:

In the process of analyzing the number of employees, the following is established:

Compliance with the actual average number of employees as provided for in the staffing table;

Dynamics of the number of employees in comparison with the dynamics of the provision of tourism services;

Movement and turnover of labor during the reporting period;

Changes in professional and qualification composition;

Use of calendar fund of working time;

The impact on changes in the number of employees of the introduction of measures to mechanize labor-intensive processes, rationalize jobs, etc.

When analyzing the staffing levels of a tourism organization, data on payroll and average payroll numbers and the structure of the workforce are used.

The provision of a tourism organization with employees is studied by comparing the number of employees for the reporting and previous periods.

In the process of analysis, it is necessary to study the composition of workers in individual categories and groups, both in absolute and in relative terms. To do this, a table is constructed in which the following is determined: the percentage of plan fulfillment and the dynamics of the number in general and by groups of employees; surplus or shortage of personnel is identified, etc.

After analyzing the total number of employees, the personnel structure should be assessed, for which the proportion of managers, operational workers, workers and other personnel in the total number is considered.

During the analysis, it is necessary to pay attention to the fact that the actual number of employees changes slightly in dynamics, unless, of course, the increase in number did not occur as a result of the unexpected opening of new units. The number of employees can be reduced by reducing the share manual labor, the use of progressive forms of service, improving the organization of workplaces. Thus, with a minimum number of employees, increase the volume of sales of goods.

Having studied the provision of a tourism organization with workers in the context of groups and professions, it is necessary to begin to analyze their qualitative composition, i.e. qualification and educational level, age, gender and length of service.

When analyzing qualification level managers should calculate the share of each category of managers (highest, first, etc.) in the total number of managers. If the total number of managers is dominated by managers with low categories, this may affect sales volume and the quality of customer service. Based on the results of the analysis, specific proposals are made and measures are outlined to eliminate the causes of low qualifications of managers, and measures are developed for training, retraining and advanced training of personnel.

Employees (managers, specialists) and other workers are studied by educational level. In this case, a grouping table is compiled with the division of workers: with secondary education, with secondary specialized education, with higher and incomplete secondary education. This grouping allows us to study the dynamics of these indicators and calculate the share of each group of workers depending on their educational level.

After analyzing the qualifications and educational level of workers, it is necessary to begin studying them by age, gender and length of service. Analyzing the age composition of employees and length of service, it is necessary to calculate the share of employees of each group in the total number. Analysis of employees based on continuous work experience allows us to identify the stability of personnel in a given organization and outline ways to secure them (improving wages, creating favorable working conditions, etc.).

The study of personnel stability is directly related to the analysis of the movement of workers and the expected release.

When analyzing the movement of workers, the following coefficients are used: total turnover; turnover on hiring and dismissal; staff turnover; stability; turnover; shifts, etc. The analysis of these coefficients is of great importance and consists of studying changes in dynamics and the reasons for such changes. Worker movement rates characterize the share of hired or dismissed workers in the total number.

After calculating the above coefficients, it is advisable to analyze the reasons for their sharp fluctuations in dynamics, which will make it possible to develop specific measures to eliminate their negative consequences.

When analyzing the coefficients, you should compare the turnover coefficient for hiring employees with the coefficient for their departure. If they are equal, the qualitative composition of hired and dismissed workers should be analyzed. It is necessary to study more carefully the situation when the turnover ratio for disposal is greater than the turnover ratio for admission. In this case, the reason for this situation is determined: the introduction of automation production processes, advanced forms of customer service, etc. If the turnover ratio for the hiring of workers is greater than the turnover ratio for the retirement, then this may be a consequence of the opening of additional production facilities and other structural divisions, poor labor organization, decreased automation, etc.

Changes in the staff turnover rate are analyzed by identifying the reasons for the dismissal of workers in the organization as a whole, individual professions and departments.

The use of working time has a great influence on the efficiency of the organization as a whole. Why are the indicators calculated: the number of man-hours worked (without external part-time workers and unlisted employees); number of man-hours worked by external part-time workers; number of payroll employees who worked part-time work time at the initiative of the administration and the number of man-hours not worked by them; the number of employees on the payroll who were granted leave without pay or with partial pay at the initiative of the administration and the number of their man-days; the same thing, but at will workers; the number of person-days of illness (accounting for working days according to the calendar) of payroll employees in accordance with certificates of temporary incapacity for work. In the process of analyzing temporary disability, its causes should be established: occupational morbidity, industrial injuries, other reasons and measures taken by the organization to protect the health of workers.

By studying the dynamics of the above indicators, it is possible to analyze changes over a number of years in the average number of days worked by one employee (D) and the average working day in hours (WW) using the formulas:

where BH are man-days worked by all employees during the period;

HH - man-hours worked by all employees during the period;

H -- number of employees.

When analyzing working time, it is calculated in days: calendar fund of time; nominal time fund (calendar fund minus non-working days); real working time fund (nominal time fund minus the number of days of absence from work and minus all-day downtime). Downtime analysis is carried out by studying the causes of their occurrence and developing specific measures to eliminate the conditions for their occurrence.

Increasing labor productivity is important for trade, as for any other sector of the economy. economic importance. Labor productivity is an indicator that reflects all aspects of the economic and financial activities of organizations. Productivity growth has a beneficial effect on many indicators: sales volumes, sales costs, wages, and profits. Although labor productivity itself depends on the implementation new technology, improving labor organization and material incentives.

An indicator of labor productivity in tourism is the amount of turnover per average employee in general, as well as for their individual groups (operational workers, salespeople) per unit of time. Consequently, labor productivity in tourism is understood as the ability of a worker to sell a certain volume of goods per unit of working time, and the amount of time spent on selling a unit of goods is called labor intensity.

This indicator is closely dependent on the structure of trade turnover. It is quite acceptable for global measurement of labor productivity when there are no significant shifts in the structure of trade turnover; and completely unsuitable for comparative analysis two or more diverse tourism organizations and their divisions. Thus, labor productivity in tourism is determined by the formula:

where Pt is labor productivity;

Nр - volume of trade turnover;

H - number of employees.

The dynamics of labor productivity over a number of years are studied and attention should be paid to:

a) the growth of labor productivity outpaced the growth of average wages (you can build a graph during the analysis);

b) the growth of labor productivity outpaced the growth of the number of workers, i.e., the increase in sales (turnover) should be ensured by the growth of an intensive factor - labor productivity.

In the process of analysis, it is necessary to calculate not only annual, quarterly, monthly labor productivity, but also daily and hourly productivity, which are calculated using the formulas:

where D are the days of the period;

B - operating time, hours.

Factor analysis of labor productivity is carried out in two directions:

factors and causes influencing changes in labor productivity are studied;

the influence of labor productivity on other economic indicators of the organization’s work is revealed (the influence of labor productivity on sales volumes).

Exists a large number of factors influencing labor productivity. They can be divided into internal and external. External ones include: the state of the country’s economy as a whole; scientific and technical progress; availability of new technologies; international connections; state of legislation; availability of personnel, level of education in the country, etc.

Internal factors operating at the organizational level can be divided into the following three groups: material and technical, organizational, economic.

The material and technical group includes factors associated with modern scientific and technological progress; the state and development of the material and technical base of trade; level of mechanization of operations; introduction of new and modernization of existing equipment; structure of the tourist network, etc.

Group organizational factors includes: intensity of implementation of progressive forms of customer service; improvement of the management system; scientific organization labor; improving the organization and maintenance of workplaces; loss of working time; staff turnover; advanced training of personnel, etc.

Economic factors are changes in the volume and structure of trade turnover; improving forms of remuneration, material incentives for trade workers, etc.

To determine the influence of factors on labor productivity, various methods are used: groupings, dispersion and correlation analysis, chain substitution, differences, integral and other methods. Thus, using the chain substitution method, you can calculate the influence of various factors using the formulas specified in the previous and this section.

Increasing labor productivity is a cardinal problem in the further development of industries, since it accounts for the main increase in sales volumes. The level of labor productivity, in turn, determines the size of wages. Wages have two inextricably linked sides - this is, firstly, the main source of increasing the well-being of workers and employees (or impoverishment - if this amount decreases, other things being equal) and, secondly, a means of their material interest in growth of production and improvement of labor organization. In increasing the efficiency of workers, an important role is played by proper organization wages and improving the forms of its stimulation.

Unlike the manufacturing sectors of the country's economy, the organization of wages in tourism has its own characteristics, which are determined by the nature and specificity of the workers' work. The peculiarity of trade is that the subject of labor in it is the satisfaction of human needs, that is, the sale of goods to the population. Not only the volume of trade turnover (volume of sales revenue), but also the saving of time for buyers when purchasing goods depends on the quality of trade services to the population.

It should be noted that the current remuneration system is poorly connected with the final results of the work of organizations, does not sufficiently stimulate the introduction of progressive forms of organizing the service process, and does not contribute to the growth of the professional level of employees. In tourism, the number of workers without special education has increased, which ultimately led to a deterioration in the quality of consumer service.

The working hours of employees are regulated labor legislation, according to which the duration of normal working week is 40 hours, and for minors and people working in difficult conditions - 36 hours per week. For some categories of workers engaged in particularly difficult work, a shorter working week is established.

When recording working time, the basic units are man-hour and man-day. In practice, larger units of time are also used, such as person-month and person-year, but they are equivalent to the average number of employees for the corresponding periods.

A man-hour worked is 1 hour of work by an employee at his workplace. A person-day worked is considered to be the employee’s attendance at work and the fact that he started work, regardless of the length of working hours.

Time theoretically allocated to work consists of working time actually worked during the normal work period (working time) and working time not used during the period.

Time actually worked must include:

a) hours actually worked during the normal period of work;

b) time worked in excess of the normal period of work and usually paid for supplies in excess of normal rates ( overtime work);

c) time spent at the workplace on such types of work as preparing the workplace, repairs, maintenance and preparation of equipment, filling out receipts, cards, invoices;

d) hours spent at the workplace during downtime due to temporary absence of work, equipment shutdown, accident, or time spent at the workplace during which no work was performed, but for which payment was made on the basis of a contract hiring;

e) time for short periods of rest at the workplace, including a tea break.

It should be noted that according to the international standard, actual time worked includes:

Firstly, downtime, when the employee was at the workplace, but did not work for a variety of technical or technological reasons. Downtime means loss of working time when an employee is present at the workplace. It is not included in actual time worked. All-day downtime (that is, when an employee showed up for work, but for various reasons of a technical or technological nature did not start work) is not taken into account as part of the time worked when calculating time funds in both man-days and man-hours. Intra-shift downtime, when an employee did not work only part of the working day, is not taken into account when determining time funds in man-hours;

Secondly, overtime. Since this is time worked in excess of the time theoretically allocated to work, it should always be counted separately. Attention should also be paid to the fact that overtime is not any time worked in a given period in excess of normal set duration working week (or working month). Currently, flexible work schedules are widespread, according to which an employee, at his own discretion, can (within certain limits) vary the length of the working day, week, or month. Under these conditions, processing is over established by law or by an employment agreement, working time in one period is compensated by free time in another period, or vice versa.

Working time not used during the period good reasons, consists of absences due to illness, study leaves, government and public duties and other absences required by law.

Reasons for not using working time include administrative leave and part-time or part-time work as decided by the administration, as well as labor conflicts. Complete information about time funds and their use can be obtained from the working time balance (Table 8).

At the enterprise level, it is advisable to draw up working time balances on a monthly basis. A detailed classification of areas of non-use of time for valid reasons and reasons for loss of working time allows us to agree production program with those real resources of working time that can be available, based on data on the structure of the use of working time in a given period.

Table 8 - Working time balance

Thus, to summarize this chapter, it should be noted that labor resources unite both employed and potential workers. Personnel of an enterprise - all employees on the payroll of this enterprise. When calculating the personnel needs of an enterprise, it is necessary to ensure the most rational use of labor resources, the optimal ratio various categories personnel, the maximum possible release of workers to use new types of activities. Calculation of personnel requirements must be made by category of employees. Absolute and relative indicators are used to characterize the movement of workers. The main indicators for assessing the intensity of the movement of labor resources include: the turnover coefficient for admission, the turnover coefficient for retirement, the staff turnover rate, the staff constancy rate, the labor force replacement rate, the composition constancy rate.

The information base for personnel analysis is data: accounting, financial and statistical reporting, management (operational) accounting and non-accounting data, primary information located in the personnel department, accounting documents, orders, etc. In accordance with current legislation, enterprises themselves determine the total number of employees, their professional and qualification composition is approved by the states. The process of studying and analyzing the efficiency of using personnel at enterprises consists of the following stages:

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

Determination and study of staff turnover indicators;

Identification of labor resource reserves and their more complete and effective use.

One of the most important tasks facing any enterprise is the rational use of human labor costs. The volume and timeliness of all work, the efficiency of using machinery and equipment and, as a result, the volume of production, its cost, and profit depend on the enterprise’s supply of labor resources and the efficiency of their use.

A necessary condition for increasing labor productivity is staff stability. The movement and dynamics of the labor force are characterized by the following indicators:

1. turnover ratio for hiring workers (Kpr) - shows what part of workers were hired again for the period:

2. turnover ratio by retirement (Q) - shows what part of the employees left during the reporting period:

3. staff turnover rate (Km):

4. the total turnover coefficient (To) is determined by the ratio of the sum of those hired and dismissed to the average number of workers or employed

It is necessary to study the reasons for the dismissal of workers (at their own request, staff reduction, due to violations labor discipline and etc.).

The tension in providing an enterprise with labor resources can be somewhat relieved through a more complete use of the existing workforce, increased labor productivity, intensification of production, comprehensive mechanization and automation of production processes, the introduction of new, more productive equipment, improvement of technology and organization of production.

A general characteristic of the efficiency of using labor resources is given by labor productivity. To measure labor productivity in industry, the output indicator is used.

Output is measured by the amount of products produced per unit of working time or per one average employee or worker per year (month, day)

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

Average annual output = volume of marketable products/average number of employees (or workers)

Average daily output = volume of marketable products/(average number of employees * working days)

Average hourly output = volume of marketable products / time worked per year by all employees

Table 10. The enterprise's supply of labor resources

During the period under review, the personnel of the enterprise changed both in number and in structure. Over the entire period, the total number of personnel increased by 271 people, with a decrease in the number of employees, students, small-scale employment and non-industrial personnel. During the reporting year, the company had a staff shortage: 150 people less than planned. This also applies to industrial production personnel and non-industrial. There is a particular shortage of workers (although their number has increased, but not enough), specialists (compared to last year there should be more of them, but their number, on the contrary, has decreased) and employees (whose number has also decreased, and not increased as planned) . Conclusion: in the reporting period, the enterprise was not sufficiently provided with labor resources.

Table 11. Analysis of personnel movement

Table 11 shows that in the previous year the number of people hired was 58 people, in the reporting year 65 people, therefore, the hiring turnover rate decreased from 3.6% to 3.5%. At the same time, during the reporting year, the number of people leaving increased by 11 people, and the turnover rate for retirement for the reporting year increased to 3.9%. The increase in the number of people dismissed at their own request and for violation of labor discipline led to an increase in the staff turnover rate from 2.39% to 2.47%; which indicates a deterioration in personnel policy, but in general, it is not high.

Table 12. Analysis of labor productivity

From the data in Table 12 it is clear that the output of one worker and worker decreased very significantly from 13.76% to 24.78% compared to last year, but it is still more than planned. At the same time, the average working day has increased. This may indicate a deterioration in the technical level of technological systems, a deterioration in the organizational level of production, a decrease in the level of labor organization, etc.

Table 13. Analysis of the use of the wage fund.

From the data in Table 13 it is clear that the wage fund for industrial production personnel actually differs from the planned one by only 194.8 thousand rubles (savings), this is a very good indicator, almost 100%. This was achieved due to the fact that the number of personnel was reduced by 148 people, but wages were increased by an average of 1000 rubles. The average wage of workers was increased by 929 rubles, and the number was reduced by 90 people, however, in a particular case, the wage fund of workers was increased by 230 thousand rubles. And the wage fund for employees was reduced by 627.9 thousand rubles, despite the fact that the average salary was increased by 863 rubles, this was achieved by reducing the number of specialists (by 55 people). All in all, the result is that the wage fund of industrial production personnel fulfills the plan by 99%.

Table 14. Data for factor analysis of production per ruble salary (planned and actual)

To calculate the influence of factors, the chain substitution method can be used. Using the data in Table 14, we find out what factors accounted for the change in production per ruble of wages:

VP/FZPpl = ChVpl* Ppl* Dpl * UDpl/FZPpl = 22.04*7.6*220*77.7/17184300 = 166.62 kopecks.

VP/FZPusl1 = ChVpl* Ppl* Dpl * UDpl/FZPf = 22.04*7.6*220*77.7/17414.2 = 164.42 kopecks.

VP/FZPusl2 = ChVpl* Ppl* Dpl * UDf/FZPf = 22.04*7.6*220*79.1/17414.2 = 167.39 kopecks

VP/FZPusl3 = ChVpl* Ppl* Df * UDf/FZPf = 22.04*7.6*220*79.1/17414.2 = 167.39 kopecks

VP/FZPusl4 = ChVpl* Pf* Df * UDf/FZPf = 22.04*7.6*220*79.1/17414.2 = 167.39 kopecks

VP/FZPf = ChVf * Pf * Df * UDf / FZPf = 23.62*7.6*220*79.1/17414.2 = 179.39 kopecks.

General change in production per ruble of wages:

179.39 - 166.62 = + 12.77 kopecks.

Including due to changes:

• - average annual earnings of one employee of the enterprise:
  • 164.42 - 166.62 = -2.18 kopecks.
• - share of workers in the total number of personnel:
  • 167.39 - 164.42 = +2.97 kopecks
• - number of days worked by one worker per year:
  • 167,39 - 167,39 = 0
• - average working day:
  • 167,39 - 167,39 = 0
• - average hourly output of a worker:
  • 179.39 - 167.9 = +12.09 kopecks.

The analysis shows that the share of workers (+2.97 kopecks) and the average hourly output of a worker (+12.09 kopecks) have a positive impact on output per ruble of wages.

Table 15. Indicators of intensity of personnel utilization (for the last year and for the reporting period)

Let's analyze labor productivity compared to last year. The table data shows that during the period under review, the average annual output decreased by 10,507 rubles, the daily average by 53.1 rubles, and the hourly average by 7.78 rubles.

Analysis of the influence of factors on annual production.

• ?GW = - 10507, including due to:
• ?GVd = ?D * Po * ChVo = 5 * 7.4 * 31.4 = 1161.8
• ?GVp = D1 * ?P * ChVo = 220 * 0.2 * 31.4 = 1381.6
• ?GVchv = D1 * P1 * ?ChV = 220 * 7.6 * (-7.78) = -13008.2

Total: 1161.8 + 1381.6 + (-13008.2) = - 10464.76

The total annual output has changed due to rounding of numbers during the calculation process. Annual output decreased as a result of decreased hourly output. It can be concluded that staff labor is used ineffectively. Changes in the number of days worked by one employee and changes in the length of the working day have a positive impact on changes in labor productivity indicators.

Analysis of the use of enterprise labor resources

Introduction

Analysis tasks

Analysis of the enterprise's supply of labor resources

Analysis of the use of working time fund

Labor productivity analysis

Analysis of the efficiency of use of labor resources

Conclusion

Bibliography

Introduction

The results of the production and economic activities of the organization, the dynamics of the implementation of production plans are influenced by the degree of use of labor resources. The fact is that an increase in the technical and organizational level and other conditions in any branch of material production ultimately manifests itself in the level of use of all three elements of the production process: labor, means of labor, and objects of labor. One of the qualitative indicators of production resources - labor productivity - is an indicator of economic efficiency. Analysis of labor resources allows us to reveal reserves for increasing production efficiency through labor productivity, more rational use of the number of workers and their working time. All of the above determines a fairly high degree of both social and practical significance the direction under consideration in the analysis of the economic activity of an enterprise.

The relevance of the topic is evidenced, in particular, by the fact that the results of production and economic activities, the implementation of the business plan, the dynamics of the implementation of the production plan are largely determined by the degree of use of labor resources. In addition, the intensification of social production, increasing its economic efficiency and product quality presuppose the maximum development of the economic initiative of the labor collectives of enterprises.

In this regard, at the present stage of economic development, it is necessary, first of all, to find out what changes in the use of labor have occurred in the production process in comparison with the task and the previous period.

Since the objective of this work is a comprehensive theoretical study of the provisions of the analysis of labor resources and their practical use Using the example of a specific enterprise, the goals of the work will be considered to be the study of the main directions of this analysis. Consequently, in order to achieve the goals of the work, it is necessary to study, firstly, the provision of workplaces in production departments with personnel in the professional and qualification composition required for production; then, the use of labor resources (working time) in the production process; finally, the efficiency of use of labor resources (changes in output per worker and, on this basis, changes in labor productivity).

The structure of the analysis of the use of labor resources as a whole determines the progress of work on its study. Based on this, we will sequentially consider the use of labor resources based on:

Analysis of the number and movement of labor;

Analysis of the use of working time;

Analysis of the implementation of the plan for increasing labor productivity;

Analysis of the efficiency of use of labor resources.

Analysis tasks

The main tasks of analyzing the use of labor resources are to most accurately assess the fulfillment of established tasks and identify reserves for further growth in labor productivity and economical spending of the wage fund, increasing production.

In this regard, when analyzing the use of labor resources, attention should be paid to the correct assessment of compliance with the established limit on the number of workers, the results of fulfilling established tasks and the growth rate of output per employee and per worker, the use of working time, the impact of all-day and intra-shift downtime on labor productivity and production volume .

For this purpose, an assessment is made of the enterprise's supply of labor resources, the efficiency of their use, the movement of labor, and also to study the degree of labor productivity and the factors influencing it.

Thus, the tasks of analyzing the use of labor resources include:

in the field of labor use - assessment of the enterprise's provision with the necessary personnel in terms of number, composition, structure, skill level; establishing compliance of the professional composition and qualification level of workers with production requirements; study of the forms, dynamics and reasons for the movement of labor, analysis of the influence of the number of employees on the dynamics of production; checking data on the use of working time and developing measures for better use of working time and eliminating unproductive waste of working time;

in the field of labor productivity - establishing the level of labor productivity according to structural divisions; comparison of the obtained indicators with indicators of previous periods; determination of extensive and intensive factors of labor productivity growth; assessment of factors influencing the growth of labor productivity; identifying reserves for further growth in labor productivity and their impact on the dynamics of product output.

2. Analysis of the enterprise's supply of labor resources

When studying labor resource indicators, attention is first paid to how the organization is provided with the necessary personnel. For this purpose, the following are considered:

Composition and structure of industrial production personnel;

Provision of the organization and its divisions with workers, administrative and managerial personnel;

Provision of qualified personnel;

Labor movement.

The organization's employees are divided into two main groups:

1) industrial production personnel (IPP) - workers directly involved in the production process or servicing this process. In particular, the PPP includes workers, specialists, administrative and managerial personnel;

2) non-industrial personnel - workers who are not directly related to the main activities of the organization, but who create normal conditions for the reproduction of the workforce. This group of workers includes personnel from housing and communal services (HCS), children's institutions, and cultural and public service organizations.

The structure of the organization's personnel is influenced by the characteristics of production, its specialization and the scale of the production process, that is, the proportion of each category of workers depends on the development of equipment, technology and organization of production.

So, for example, an increase in the organizational and technical level of production contributes to the relative preservation of the number of employees and the growth of workers in the total number of the organization, and the improvement of equipment, technology and organization of production leads to a reduction in workers in auxiliary production and an increase in the main workers.

In the course of analyzing the enterprise's supply of labor resources, it is necessary to find out whether a large number of workers has led to additional production, and whether the lack of technical staff has led to a deterioration in the performance of the organization's technical services.

The reduction in the number of workers can be estimated as positive factor if this happened as a result of an increase in the level of labor mechanization;

When considering the composition of the workforce, it is necessary to analyze the change in the share of auxiliary workers in the total number of employees. In this case, it is necessary to answer the question: how is the organization fulfilling the task of reducing the use of manual labor, which can be established as an indicator of the share of the number of workers engaged in manual labor in relation to the total number of workers at the end of each reporting year. Thus, the conclusion about the fulfillment of the task to reduce the use of manual labor in the organization is made on the basis of a comparison of the share of the number of the above workers for the previous reporting years.

When analyzing the number and movement of workers, in addition to establishing an indicator of the absolute deviation in the number of workers, the relative deviation of the number of workers from the planned indicator and the previous reporting period is determined in connection with changes in the volume of output, for which the following indicators are calculated:

The coefficient of change in production volume, determined by dividing the actual production output by the planned production output;

Planned number of personnel, adjusted by the coefficient of change in production output;

The difference between the actual number of personnel and the planned one, adjusted for the coefficient of change in production output.

When analyzing the size of the workforce, it should be taken into account that a lack of it leads to deviations from established technology and unproductive payments, and a surplus leads to underworking of workers and the use of labor for other purposes and a decrease in labor productivity.

In the course of analyzing the size of the workforce, it is necessary to identify the real state of affairs with the organization’s supply of personnel. Based on a comparison of the indicators of the average category of workers and the average category of work, it is possible to determine the correspondence of the qualifications of workers to the complexity of the work they perform.

The qualification composition of workers, being a general indicator, characterizes the average tariff category workers, the calculation of which is carried out by dividing the product of the number of workers of each category by the tariff coefficient of the corresponding category by the number of workers of each category, namely:

Number of workers × Tariff coefficient

Average of each rank of each rank

Tariff =

coefficient Number of workers of each category

The analysis of security by skill level is carried out by comparing the average actual ratio of workers in a particular specialty with the average ratio of actually completed work. 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 jobs. This increases costs and reduces profits.

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