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Introduction
1. Labor productivity as an economic category and factors affecting it
2. Material and intangible stimulation of labor productivity
3. The problem of improving labor productivity in the Republic of Belarus. Comparative analysis with developed countries
Conclusion
List of sources used
IN maintenance
In a market economy, the role of rational use of production and technical potential in enterprises, which is determined by the efficiency of the use of financial, material and labor resources. The efficiency of using these resources is reflected in the productivity indicator.
The problem of labor productivity growth occupies the most important place in any country. With its study, an understanding of the essence and significance of socio-economic progress, evaluation of efficiency and prospects for the development of the economy are associated. The level and dynamics of labor productivity clearly show the increased opportunities for the Company for the implementation of socio-economic purposes, both in the near future and in the long-term future. The growth in labor productivity contributes to the successful development of the economy of any country. The overall level of labor productivity in the country depends on the level of labor productivity at each enterprise. Therefore, it is necessary to strive to increase this indicator directly at each enterprise.
Productivity is a generalizing performance indicator. Performance characterizes the volume of products issued or manufactured services per unit cost of labor.
Labor productivity is in the scale of society, the industry, the region, the productivity of individual labor of a separate employee and labor productivity in the enterprise.
It is important to note that each individual enterprise is characterized by a certain level of labor productivity. The level of labor productivity may increase or decrease under the influence of various factors. An important role in the development of production is played by the growth of labor productivity. He expresses a general economic law and is the economic need to develop society regardless of which business system is dominant.
Labor intensity (characterizes the degree of its tension per unit of time, is measured by the energy of the person, which it exists at this time), the value of the extensive use of labor (reflects the degree of use of working time and its duration in replacing other characteristics) and the technical and technological state of production Impact on labor productivity.
At the present stage of the transition to a market economy, changes occur in all areas of economic activity, transition mainly to the new, most productive methods of management. This, naturally, in a new way, puts the problem of the organization of production, presents special requirements for the process of improving labor productivity.
The relevance of the selected course of the course work is that the analysis of labor productivity and the factors affecting it allows you to determine the efficiency of using labor and working time and identify reserves of productivity.
In modern conditions of economic development of the Republic of Belarus, the question of the growth of labor productivity at enterprises and methods for stimulating this growth is particularly relevant. The task of holding the ubiquitous modernization and reconstruction of production facilities in the Republic of Belarus, makes the issue of increasing productivity growth in enterprises in the most priority.
1. P.labor production as an economic category and factors affecting it
Labor productivity is a key factor affecting business efficiency, determines the main economic indicators of the enterprise and above all, its competitiveness.
Productivity is an indicator of economic efficiency of work activities of employees. It is determined by the ratio of the number of products issued or services to labor costs. Working on a unit of labor costs. The development of society and the level of well-being of all its members depends on the level and dynamics of labor productivity. Moreover, the level of labor productivity determines the method of production, and even the country's socio-political system itself.
Performance in a broad sense is the mental leaning of a person to a constant search for the possibility of improving what exists. It is based on the confidence that a person can work today better than yesterday, and tomorrow is even better. It requires constant improvement of economic activity.
Problems of labor productivity have their own sources. They lie in economic laws that determine the development of production. This is primarily a public intended labor.
Labor is a relationship to nature, and the relationship of people among themselves about the use of nature resources, the adaptation of its items to their needs. Here is the beginning of performance that cannot but move if a person is developing, a carrier of labor. The process of difficulty is due to the level of its technical armament, which is also moving by difficulty. These processes are continuous, therefore is a continuous labor process, expressed in its effectiveness, in performance. This is the content of the economic process of productivity of all types of labor - living and embodied in material means of production, its influence is objectively due and inexhaustible.
Labor productivity is the effectiveness, fruitfulness of specific labor. The base for determining labor productivity is working time, on which the costs of which can be judged by the effectiveness of both a separate employee and the team of the enterprise.
Labor productivity is a very important indicator for any existing company or organization today. This is one of the main reasons that the leaders of each enterprise must be familiar with the concept of labor productivity. In general, the concept itself, labor productivity itself is a comparison between the planned and actually achieved result in the field of labor labor costs.
Labor productivity is a rather wide concept, as any concept is characterized by content and volume. Labor productivity Today, as a hundred years ago, grows as its technical armament increases, regardless of whether this process is reflected in statistics or not. This is a subjective phenomenon. But objectively, what is the production in its technical level.
And the obsolescence of technology is ultimately poured in stagnation of performance, low production efficiency. This situation once again confirms the conclusions made in the last century: "Increased labor productivity is that the proportion of living labor decreases, and the share of past labor increases so that the total amount of labor consisting in the product is reduced ...".
This is the essence of productivity not only in modern conditions. Production, as a hundred years ago, is based on machine processes and human actions, but the ratio between their cost changes has changed dramatically and continues to change in favor of the mechanisms. Performance retains its essence as an economic pattern.
In the workplace, in the workshop or at the factory, labor productivity is determined by changing the amount of products that the workman produces per unit (production), or the amount of time spent on the manufacture of a unit of products (labor intensity). In this case, we are talking about the productivity of individual labor or, as it is also called, the performance of living specific labor.
In addition, there is another concept of labor productivity - the productivity of social labor, which characterizes the efficiency of the use of cumulative labor costs. Under the cumulative, the costs of the living and past (emitted) labor on the production of products are understood. Therefore, labor productivity reflects the interaction of personal and real factors of production and acts as an indicator of the effectiveness of human production activities. Increasing labor productivity means savings of total labor (live and emitted), consumed on the production of products, reducing all materialized in the product of working time.
There is a certain relationship between performance indicators of individual and social labor. It lies in the fact that a decrease in the costs of individual labor at workplaces serves as a necessary prerequisite for improving the productivity of social labor. At the same time, saving only live labor is often not enough to increase the productivity of social labor. If material agents and equipment are poorly used, labor productivity may not increase. Performance Labor Stimulation Material
Labor productivity increases with saving both the living and past (emitted) labor per unit of finished product. Moreover, there is a general tendency to ahead of the growth of living labor costs compared with the savings of the past work. This is because the means of labor that embody the costs of the last labor is constantly being improved, the technical equipment of production is continuously increasing, which allows you to increasingly save workers employed on the manufacture of specific products. Consequently, with the acceleration of scientific and technological progress, the share of past labor is continuously increasing while reducing the cost of living and past labor per unit of products. However, the reduction in the share of living labor in the total cost of manufacturing products does not mean a decrease in its role in the provision of productivity growth. On the contrary, this testifies to the increase in its productive force, when the declining amount of living labor leads to a movement of an increasing number of last labor. Increasing productivity is expressed, therefore, in reducing both working hours of workers engaged in industries directly related to the production of final products and working time embodied in the production facilities consumed on the final production cycle. This circumstance is extremely important for understanding the economic essence of labor productivity.
For a better understanding of the essence of labor productivity, the disclosure of the content and ratios of labor productivity categories and productive labor force are important. Productive power and labor productivity - various categories. The difference between them can be traced in two directions: according to qualitative and quantitative signs of labor and according to the production process itself, during which potential conditions are transformed into valid, certain results of labor. The productive strength of labor is possible its performance with this intensity of labor. It is determined by objective and subjective factors: the presence and degree of use of real elements of production and the average degree of art (qualification) of workers. The compound and interaction of these factors in the production process causes a change in the state of each of them. The real elements of production (machines, raw materials, materials) included in the framework of a certain public labor organization, supplemented by the cooperation and division of labor, act in the process of labor as one of the elements of the productive force. The working force, which before that was only the ability to work, is converted into a certain working cost, measured by the performance and intensity of its action. Merging together in the process of labor itself, real and personal production factors form a productive force that can produce a particular consumer value mass, create conditions for achieving a certain level of productivity.
Labor productivity acts, therefore, as the result of the development of the productive force. The greater the level of product development, the more opportunities are created to increase the fruitfulness of labor, the growth of its performance. In order to increase productivity, it is necessary to develop a productive force. The increase can be achieved in various ways: an increase in the mechanical power of labor, the expansion of the production sphere, its impacts, etc. The productive power of labor primarily depends on the degree of technical perfection of labor and methods of their technological application. The use of them in the production process leads to a change in the labor process, so a smaller amount of consumer value and, therefore, increases productivity.
Thus, the level of labor productivity depends on the degree of use of real objective and subjective factors of production, i.e. Productive labor. In the inconsistency of labor productivity level, labor productivity reserves are laid, i.e. unused its growth. In quantitative terms, reserves of productivity growth are a difference between productive strength and its actual performance.
For the economic practice, the distinction between the concepts of "productive labor" and "labor productivity" has an important fundamental importance. When managing production and its planning, it is necessary to know the ways of development of productive labor force and be able to identify existing productivity reserves. In the plans developed, the maximum use of labor productivity growth reserves should be provided, i.e. The maximum possible approximation of the level of productivity of labor to the modern level of productive labor. As society develops, the increase in production and national income is increasingly dependent on labor efficiency. Achieving a certain result in the production process can be obtained with varying degrees of labor efficiency. Measure of labor efficiency of people in the production process received the name of labor productivity. Demand for work or any other resource depends on its performance. In general, the higher the productivity of labor, the higher the demand for it.
Labor productivity depends on many factors :.
Labor quality;
The volume of the essential capital;
The level of technical and technological progress;
Quality and size of natural resources;
From the economy management system;
Social and political climate stimulating production and productivity;
The size of the domestic market, providing the company the possibility of selling mass production
Of great importance, which has an increase in labor productivity for individual enterprises and the whole society, makes it necessary to study all factors affecting the level of productivity and opening of its growth reserves. Factors are driving forces, under the influence of which the level and dynamics of labor productivity changes.
There are five groups of factors:
Material and technical factors are associated with the use of new technologies, new types of raw materials and materials. The solution to the problems of improving the production here is achieved: the modernization of the equipment, the replacement of morally obsolete equipment is new, more productive. Increasing the level of mechanization of production, mechanization of manual work, the introduction of small mechanization, integrated mechanization of work in areas and in the workshops, the introduction of new progressive technologies, the use of new types of raw materials, progressive materials and other methods. The complex material and technical factors and their impact on the level of labor productivity can be characterized by the following indicators: ENERGY OF LABOR OF LABOR, ELECTRICAL ORGANIZATION OF LABOR, TECHNICAL WORKS OF LABOR, LEVEL OF MECOMATION AND AUTOMATION. The main material and technical factor is to improve product quality, improving the durability of products is equivalent to an additional increase in their release.
Socio-economic factors are determined by the amounts of labor collectives, their socio-demographic composition, the levels of training, discipline, labor activity and creative initiatives of workers, the system of value orientations, the style of leadership in divisions and in the enterprise as a whole, etc.
In addition, labor productivity is due to the natural and social conditions in which people work. For example, in the enterprises of the mining industry, if the metal content is reduced in ore, productivity drops in proportion to this reduction, although the production of ore extraction can grow.
Organizational factors are determined by the level of labor organization, production and management.
These include:
Improving the organization of production management; improving the structure of the management apparatus; production management, improvement of operational management of the production process;
Improving the organization of production; improvement of material, technical and personnel preparation of production, improving the organization of production units and the placement of equipment in the main production; improving the organization of subsidiary services and farms;
Improving the organization of labor, improving the separation and cooperation of labor, the introduction of multi-service maintenance, expansion of the sphere of combining professions and functions, the introduction of advanced methods and techniques of labor;
Improving the organization and service of jobs, the introduction of technically sound labor costs, expansion of the laboring of labor organization - volunteers and employees, the introduction of flexible norms of labor organization;
Professional selection of personnel, improving their training and advanced training; improving working conditions, rationalization of labor and recreation modes; Improving wage systems, increasing their stimulating role. Without the use of these factors it is impossible to get a complete effect and material and technical factors.
Structural factors - changes in structure, assortment, personnel.
Industry factors.
All listed factors are closely interrelated. They must be studied comprehensively. This is necessary in order to more accurately assess the influence of each factor, since their action is not equal. Some give a steady increase in labor productivity, and the influence of others is coming. Different factors require various efforts and costs and bringing economic calculations to determine the degree of impact on their change in labor productivity. Essentially, all the aforementioned factors are fundamental factors of economic growth.
The level of labor productivity is the most generalizing indicator of the degree of development of productive forces, and the higher, the more, therefore, is richer society. The system of social production relations creates the greatest opportunities to increase productivity, accelerate its growth.
In the economic literature, labor productivity is often identified with the production of products per working, which reduces the problem to determine the measurement of labor productivity.
As is known, the main indicator in the development of a labor productivity plan is an increase (as a percentage of the base period) production of products in comparable existing prices of the enterprise based on a single average operating.
However, the value meter of the level of labor productivity - development has some drawbacks.
So, it does not allow to fully measure the productivity based on the products sold in the unchanged prices of the enterprise, since it has a large influence of changes in the structure of production (especially in product range), specialization, cooperation and a number of other factors.
Increasing the cost of consumed raw materials and materials, the growth of the specific gravity of cooperative supplies lead to artificial overestimation of the performance of labor productivity and, on the contrary, reducing material consumption, production combination - to its decline.
In addition, the production generation indicator allows a repeated account, which leads to the distortion of real economic results of production. Therefore, a great effort is attached to finding such a surround indicator that would eliminate the noted flaws.
Naturally, the most correct labor productivity reflects the natural method of its measurement. However, the possibility of determining labor productivity in the natural dimension is practically limited, since this meter can be used only in industries producing homogeneous products.
The limitations of the use of natural indicators in the measurement of productivity of labor was caused by the conditionally natural performance of labor productivity. The limitations of these indicators, when calculating productivity, is due to the invertation of the method of bringing to the labor equivalent of heterogeneous in their consumer properties of products.
Certain difficulties in its use arise in enterprises with a high degree of homogeneity of products. Here, they are mainly related to the difficulties of calculating the complete complexity of products, which, unlike technological or direct labor intensity, includes the complexity of auxiliary processes, as well as labor costs in the field of production management and product sales.
However, these difficulties should not be exaggerated. Currently, in a number of engineering industries, for example, in instrument making, there are quite reliable methods for determining the computers, the so-called regulatory complexity of products. This opens up great opportunities to use a conditionally natural method when calculating labor productivity. Wide dissemination in practice received a method for determining labor productivity based on pure, or conditionally clean, products.
According to many economists, the indicator of pure products in its economic content is identical for the national income. But at the same time, of course, it must be borne in mind that the net products of a particular economic link due to the imperfection of pricing far from fully reflects the entire newly created value. Therefore, it is possible to talk about the identity of the products of the association or enterprise by national income in the most rough approximation.
At the same time, the calculation of the productivity indicator for clean (conditionally clean) products is of a certain interest, both with a methodological and from a practical point of view. It makes it possible to provide more accurate records of production results than with the help of the product implemented.
Along with the positive moments, disadvantages were also discovered in the assessment of labor productivity on pure products.
The level of productivity calculated for clean products has a significant impact on the profitability of products. This may not affect the growth of profit and not affect the assessment of labor productivity. The estimate of this indicator also affects changes in the structure (assortment) of products. Along with the indicator of clean products, experimental verification was also subject to conditionally clean products, including, in addition to profit and salary, also depreciation deductions. It is known that depreciation deductions are not related to the real volume of products. They depend on the time of entering new capacities, from how unnecessary equipment is implemented, a number of financial conditions, etc.
The indicator of labor productivity, calculated according to regulatory products, in which an attempt was made to take into account the negative sides of the indicator of pure products.
Any voluminous indicator adopted for calculating products to one average employee, if it is estimated in the value dimension, will certainly be affected by the change in factors such as structural shifts in the range of products, changes in cooperative deliveries and components, unproductive working hours, T .. All the factors that affect the level of production of products per average employee and who have nothing to do with labor productivity, as well as a change in the factors of technical progress, the decisive influence of which affects the production level directly through labor productivity. Thus, a change in the level of development depends on labor productivity (technical progress) and factors resulting in changing the valuation of the work.
Thus, product development in value measurement per average employee as an indicator of labor productivity is composed of product production caused by an increase in the technical level of production due to a decrease in the cost of working time for the manufacture of a unit of products (work output itself), and factors that change the volume of products in terms of production. And nothing in common with working capacity, i.e. assessment factors.
Thus, in addition to choosing a surround indicator for measuring labor productivity, which is certainly very important, it is necessary to constantly improve the methodology for planning a labor productivity indicator, its calculation, which would be determined on the basis of reducing the required costs of working time for the manufacture of a unit of products caused by the introduction of a new one Advanced technology, improving the skill and experience of workers and objectively acting factors causing a change in the value assessment of products that will have an impact with any surround measurement of labor productivity.
So, of the foregoing, it follows that the performance of living labor at industrial enterprises may be an increase in products issued on a single working (working or one hour) by saving work time, due to the introduction of scientific and technological progress.
2. M.self and intangible stimulation of labor productivity
Stimulating productivity growth should be considered as a system of economic forms and methods of encouraging people to incorporate in the workflow. The objectives of the stimulation are an increase in the labor activity of staff of enterprises and organizations, an increase in interest in improving end results. In other words, the achievement of labor productivity growth due to improving the quality and effectiveness of workers' labor.
Labor stimulation as a way of managing personnel involves the use of the entire range of existing forms and methods for regulating labor behavior. This requires a clear systematization of work incentives, identifying general traits and differences between them, ensure their harmonious interaction. Motives that are formed in humans under the influence of many circumstances are included under the influence of incentives.
The ratio of various motives affecting human behavior forms its motivational structure; The latter is fairly stable, but is amenable to targeted formation, for example, in the process of education. Each person is individual and is caused by a variety of factors: the level of welfare, social status, qualifications, position, values, and so on. The problem of motivation was considered: A. Maslow, F. Herzberg, D. Mak Klelaland, V. Dram, K. Alderfer, etc.
There is no clear face between material and intangible stimulating, and they are constantly intertwined, cause each other, and sometimes are simply inseparable. Nevertheless, personnel management specialists pay more and more attention to various forms of non-material stimulation. Like, for example, L. Porter and E. Lowler, D. Sinka, Adams. Among the authoritative theories on this topic, the works of Shamir and Hakman Oldham can be distinguished.
B. Shamir notes that the traditional theories of motivation, considering the actions of the individual in the short term, should be complemented by theoretical approaches, which reflect a wider view of life and raised the question of the role of moral obligations and values \u200b\u200bin human behavior models. The author offers his theory of self-confusion, which focuses on human capabilities capable of occupying a certain social situation and achieve self-realization.
In the theory of R. Khakman and the city of Oldham drawn attention to the fact that to achieve high quality of work, satisfaction with labor, significant internal motivation, low yield and small number of absenters, it is necessary that the employee experiencing the following experiences: the experience of the significance of the work, the experience of responsibility for Labor results and knowledge knowledge. Under the experience of the significance of the work, the authors of the model understand the degree with which the subject is aware of the work as significant, valuable, standing. Under the experience of responsibility - the degree with which the subject feels personally responsible for the results of the work performed by him. Knowledge of results is a degree with which the worker knows and understands how efficiently it works.
Since intangible incentives can act in a variety of form, their diversity is limited only by the possibilities of the organization and the needs of employees. If specific incentives meet the needs of one or another category of workers, then they have a great motivational impact.
The intangible forms of motivation are usually referred to:
creative stimulation;
organizational stimulation;
corporate culture;
moral stimulation;
stimulation with free time;
stimulating learning.
Consider each of these forms in more detail.
Creative stimulation is based on ensuring the needs of workers in self-realization, self-improvement, self-expression (advanced training, business trips). The possibilities of self-realization depend on the level of education, training of workers, from their creative potential. The incentive here is the labor process, in the content of which there are creative elements. Creative incentives suggest the conditions of free choice by the employee of the methods of solving problems, choosing from the set of solutions of the optimal, giving the greatest result. At the same time, a person manifests his potential opportunities, self-realizes in the process of labor, receives satisfaction from this process. Improving the complexity of labor operations and the tasks solved by the employee is the basis for expanding the scope of creative incentives.
In the team, where the relationship between creative cooperation and mutual assistance, respect for each other is dominated, the employee is satisfied in the labor process and from its results, joy when meeting with colleagues, pleasure from collaboration. Where the indifference reigns, excessive formalism in work and in relationships, the employee can lose interest in the team, and often to work, its labor activity is reduced. In this case, organizational culture is very important.
Organizational stimulation is to stimulate labor that regulates the behavior of the employee on the principle of changing the feeling of its satisfaction with the work in the organization. Organizational stimulation attracts workers to participate in the affairs of the organization, employees have the right to vote in solving problems, mainly a social character. It is important to acquire new skills and knowledge. It is necessary to stimulate workers to this, it will give them confidence in the future, will make them more independent and independent
Corporate culture - the set of the most important provisions of the organization defined by its mission and development strategy and the expression in the aggregate of social norms and values \u200b\u200bshared by the majority of workers. The main elements of corporate culture:
basic goals (company strategy);
company mission (general philosophy and politics);
ectic Code of the Company (relationships with clients, suppliers, employees);
corporate style (color, logo, flag, uniform).
The presence of the entire complex of corporate culture elements creates a sense of belonging to the company, a sense of pride for it. From the scattered people, employees turn into a single team, with their laws, rights and obligations.
Moral stimulation - labor stimulation, regulating the behavior of an employee based on the use of objects and phenomena, specially designed to express the employee's social recognition and contribute to the increase in its prestige. The basis of moral stimulation lies:
First, the creation of such conditions under which people were proud of their work, would feel responsible for their actions and would be felt the value of the results. Work should bring pleasure, for this task must contain a risk share, as well as the ability to succeed.
Secondly, this is the presence of a challenge, you need to give each opportunity to show your abilities, show yourself in labor.
Thirdly, this is a recognition. The meaning of this is that distinguished employees are celebrated in general meetings.
Stimulating with free time. Its specific forms of expression are: Flexible work schedule or increased, extra leave. This element of intangible incentive is designed to compensate nervous emotional or increased physical costs. Makes working conditions more favorable for humans. But the receipt of rations for faster performance in domestic practice did not become common
Stimulating training is the development of personnel through an increase in its qualifications. Personnel training includes various events, such as training inside and outside the organization. Also held scheduled training. It allows you to use your own production resources of working. An important method of learning in the workplace is: the method of complicating knowledge, a change of workplace, rotation. Many foreign companies use this form of training to train personnel directly under their organization. An example is such world-famous companies as: Procter & Gamble, Mars, Kelly Services, etc. Every year, these companies produce a set of young employees, with the aim of their further training and then directly involved in activities. The main motivation of young employees is the possibility of promoting on the service staircase: acquiring experience, professional knowledge and skills, many as a result receive a "position" in the company.
There is training outside the workplace. It is more efficient, but at the same time additional material means are spent and distracted from working for a while.
Modern problems of material incentives are paid enough attention. The problem of stimulating in market conditions of management is considering such scientists as: S.L. BR, A. Marshal, K.R. McConhell, R.S. Smith and others.
The formation of market relations and the orientation on economic management methods involves the use of fundamentally new approaches to the assessment of material incentives for labor. The review of scientific literature allows us to conclude that today there is no unified methodology for assessing the effectiveness of material incentives for workers.
As research shows, in the complex of labor incentives, the most common and significant species is material incentives, which regulates the behavior of the employee based on the use of various material monetary and not monetary types of rewards and sanctions. Its mechanism is based on the creation of conditions for the implementation of the employee's desire to satisfy its needs for money, as a general equivalent - exchange means on a wide variety of material and spiritual benefits produced in society. The consumption of these goods entails the development of society, the growth of its welfare and quality of life in it.
The material incentive system is one of the most effective management tools, which make it possible to influence the effectiveness of the activities of employees and the entire enterprise as a whole. Customized in accordance with the strategic and tactical reference points of the enterprise, the material incentive system will allow managers to purposefully manage employee motivation and improve personnel productivity and interest.
In what cases it is advisable to use this service:
The material incentive system was formed at the enterprise formation stage, and does not meet current needs.
The material incentive system was created evolutionally, the various elements of the motivation system were developed and embedded in the general system "piecewise" - as needed. The fragmentation of the components of the elements and the absence of a holistic approach led to excessive complexity and confusion of the system.
In each business unit (division, business direction) a large holding created its own stimulation system. This complicates the "fine" system setting and reduces the transparency of the accrual of premium payments.
The existing system does not motivate employees to achieve strategic goals.
There is constant and variable material incentives. The constant part is aimed at meeting the basic needs of the employee and his family members, ensures the formation of a sense of stability, confidence in tomorrow, the security of the employee, and so on. The variable focuses on achieving predetermined organizational goals, reflects the individual contribution of the employee to the final results of the activities of the unit, enterprises as a whole.
The main element of the constant portion of material stimulation is the salary, which should be determined depending on the minimum wage at the enterprise and the current wage level in the labor market, taking into account such additional factors as the level of education, the special nature of the work, experience and experience in position.
The main and most widely used in the practice of the form variable part of the stimulation are premiums. Promping, as a promotion method, offers encouraging staff for achieving indicators in excess of the social norm of labor results.
The traditional forms of indirect material incentives in the enterprises of the Republic of Belarus include: payment of medical services and payment of mobile communications, transport services, payment for nutrition and subscriptions to sports clubs, in addition, the acquisition of tickets for transportation at the expense of managers for transportation On guarded parking, the provision of loans, the organization of anti-stress and leisure events.
Indirect stimulation or social package is of fundamentally important in stimulating management personnel, since today, one of the main advantages of enterprises with them, to competitors, at the expense of investments in the development and social security of personnel. It is aimed at attracting and securing personnel, solving social problems. The social package is the same as all other components of material incentives must be individual in relation to each management worker, at the same time stimulate the work of the enterprise management personnel as a team.
Material and intangible incentives are complemented mutually and summarize each other. For example, receiving a new position and, accordingly, the increase in salary gives not only the possibility of acquiring additional material benefits, but also known and honor, respect, that is, the satisfaction of moral needs. However, for one person, the material component will be more significant, and for the other - an intangible component of this complex of incentives.
In general, it can be argued, the enterprise should have a large arsenal of various forms of stimulation. At the same time, an individual approach is necessary to each employee in order to determine the preferences of the employee and its desire to develop in the organization.
The use of all forms of material and non-material stimulation of labor staff of the enterprise is a necessary and prerequisite for ensuring the growth of labor productivity.
3. P.robust increase productivity in the Republic of Belarus. Comparativeanalysis with developed countries
The highest productivity of labor, measured as the share of GDP per working, is registered in the United States. In the last decade, in many countries and regions, a higher increase in labor productivity has been noted than in the United States. This is especially characteristic of countries with rapidly growing economies, such as India and China. But in terms of performance as such, the United States is still leading. France, Italy, Germany, Japan and Korea approached them closer to them. However, they lag behind 15-35%, and with all other countries the gap is huge. Among the CIS countries in terms of labor productivity, Russia leads, although it has more than three times lower than in the United States. In second place - Kazakhstan, in the third - Belarus. Unfortunately, so far, the Republic of Belarus failed to achieve special heights in improving the efficiency of work. According to statistics, in 2011, labor productivity has grown by only 6% (with a planned 9.3-9.4%).
The United States has the problem of improving labor productivity "discovered" another 100 years ago and, therefore, today have the most developed economy in the world. Western Europe and Asia realized it in the late 40s of the 20th century. The result is the European and Asian economic miracle. Countries that are aware of the competitive advantage of this factor are working hard on labor productivity management techniques. When in the late 70s and early 80s, a decline in the growth of key macroeconomic indicators was observed, the state was much deeper and at all levels to monitor the dynamics of labor productivity, developed a large-scale process management policy. In 1981, an American productivity management association was established in the United States. Now two US government organizations - the Bureau of Labor Statistics and the American Productive Center - regularly publish indicators of labor productivity dynamics. In determining its level, techniques developed separately for the real sector of the economy, services, education and medicine, government and budgetary organizations are used. In US statistics, there are estimates of labor productivity levels for 200 types of activity for a long period of time. An efficient management system provides a certain stock of US strength in terms of labor productivity. However, even in such economically developed countries as the United States and Japan, the labor productivity indicator is constantly changing. The growth in productivity alternates with a decline and further with new growth. Analyzing this dynamics can and it is necessary to find ways to increase productivity in our country.
For such an analysis, you can take advantage of published results of the analysis of the fall in labor productivity in the American industry in the 70 years. Basically, the same factors had and continue to influence the low productivity of labor in the industrial complex of the Republic of Belarus. The main of these factors are:
High energy cost;
Rigid government regulation;
Tax policy;
Social factors;
Property nature in the economy;
Inflation and capital accumulation;
International competition.
High cost energy. In modern society, characterized as an industrial, common basic resource for ensuring the production of goods and services is the energy (energy carriers). The presence of cheap energy and, accordingly, high energy production for a long time were one of the important advantages of the United States in competition with other countries. Rising oil prices in the 1970s. And, as a result, other types of energy resources, including electricity, has adversely affected the costs of production and productivity in all countries. But he had the most negatively affected by the American industry. It should be borne in mind that most industrial enterprises of developed countries were designed to use cheap fossil fuels. And it demanded tremendous tools and efforts to transfer existing production to energy-saving technologies, which led to a drop in performance. After lowering the oil prices, labor productivity in the processing industry, which has mostly underwent technological re-equipment (to survive!), Began to grow in a faster pace compared to other areas of social production and services.
In our country, there was a similar situation, but with a shift in time. Given the closure of the economy of the former Soviet Union and the presence of cheap raw materials, including energy carriers, the problems of implementation of energy-saving technologies began to be realized significantly later and acutely stood only in the early 1990s after the collapse of the USSR. Taking into account the economic reform of the economy in our republic, these problems have to be solved in a more complex setting. For the industrial complex, as well as for all sectors of the economy of the Republic of Belarus, serious work in this direction is still ahead.
Hard government regulation. In the American industry, this regulation was expressed in the growth of legislative and other acts of government, states and municipalities to reduce the pollution of the environment, which in the 70s led to a decrease in the pace of technological re-equipment of production due to the abundance of funds for environmental protection measures and health care. In the long term, these necessary measures will lead to a decrease in working time losses, which will have a positive effect on the growth of labor productivity. In addition, the decrease in pollution of the environment reduces government expenditures to eliminate pollution produced by industry industries.
In the Republic of Belarus, these problems are different than it was in the United States. Hard government regulation occurs in other areas, but also affects labor productivity: regulation of the number of employed (including at unprofitable enterprises, regardless of the real volumes of production), regulation of price changes for manufactured products or services at free market prices for resources, regulation on Currency market, wage regulation, etc.
One of the main problems of the Republic of Belarus is the imbalance of wage and labor productivity.
The lack of communication between the growth of salary and labor productivity undermines the incentives of employees, and the increase in the salary over growth in performance leads to a deterioration in the financial situation of enterprises and reducing the share of investment in GDP.
In accordance with the forecast of the socio-economic development of Belarus for 2012, it was envisaged to ensure the advanced growth rates of labor productivity (5.4-7%) over the rates of wages in real terms (4-4.2%). Meanwhile, according to Belstat, in January-July 2012, the real (taking into account inflation) has increased by 10.5% compared with January-July 2011. Productivity in the first half of the year rose by 5.2%. At the end of the year, the real salary will grow by 21.5%.
The EurAsEC anti-crisis fund (ACF) warns the Belarusian authorities from returning to the practice of administrative growth of wages, which is not supported by the relevant productivity, taking into account the possible disorders of the internal balance in the economy. In this regard, the Government of Belarus predicts the growth of real wages in the range of 7.1% with an increase in labor productivity by 9.3%.
To prevent negative consequences, it is necessary to cancel the practice of establishing salaries, mandatory for implementation, as well as abandon direct state regulation aimed at reducing differentiation in wages.
Tax policy. Taxes on entrepreneurial activities in the field of material production (including in the public sector) represent costs. Their high level leads to a rise in prices and a decrease in labor productivity. The rise in prices reduces the possibility of accumulation and, accordingly, the volumes of funds intended for investment, which in turn reduces the performance indicator due to technical re-equipment and the introduction of new technologies more economical. As long as the tax legislation does not stimulate investment in more efficient equipment, enterprises (and even more stately, as it takes place in the Republic of Belarus) will postpone the timing of such investments. It should be noted that the beginning of the growth in the productivity of the American industry of the mid-80s to a certain extent is associated with the introduction of more liberal taxation of investments and with the law on the reform of the 1986 tax system. The experience of Russia also confirms the progressive importance of reducing the tax burden on the development of production.
This plan requires appropriate reform of the tax system and in the Republic of Belarus. The direction of reforming should, first of all, to stimulate the increase in productivity and efficiency of social production, as well as the possibility of increasing the effective demand in the domestic market.
Social factors. Reducing productivity in the American industry in the 1970s. Corresponding to the wave of social changes, begun in the 1960s. These changes were expressed in a number of social attitudes, new values \u200b\u200band changing behavior in social life, which led to negative impacts on labor productivity. Ascended: alcoholism, drug addiction, theft, violence, unwillingness to work in good faith, low moral edges, etc. The percentage of inexperienced and less productive workers increased. The sense of doom that occurred in some part of the population, the political protest also had adverse impact on the work of enterprises. Increasing productivity in the 1980s was partially partially and the result of a positive change in the attitude of people to work, and a refund to a more conservative labor ethics of the 1950s.
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Introduction
Labor productivity is one of the most important quality indicators of the enterprise, the expression of the efficiency of labor costs.
The level of productivity is characterized by the ratio of the volume of products or work performed and the costs of working time. From the level of productivity of labor depended the pace of development of industrial production, an increase in wages and income, the size of a decrease in the cost of production. Increased productivity through mechanization and automation of labor, the introduction of new equipment and technology has practically no boundaries. Thus, the relevance of this topic is obvious.
The goal of the course work is to analyze productivity based on a particular enterprise.
To achieve the goal, it is necessary to solve a number of the following tasks:
) study the theoretical aspects of labor productivity;
) implementation of the financial and economic characteristics of the enterprise under study;
) analysis of labor productivity and its dynamics;
) analysis of the influence of individual factors on labor productivity;
The solution of the following tasks allows to open the achievements and disadvantages in the organization of production, makes it possible to manage enterprises to consolidate the successes achieved and eliminate the existing shortcomings.
The subject of the study is the productivity of a particular enterprise.
The methodological basis for writing a course work is the reporting of the enterprise for the period 2008-2010, educational literature, periodicals.
The object of the study is CJSC "Factory of Connecting Details" - a specialized enterprise for the production of flange compounds, connecting parts for them and connecting welded parts for steel pipelines.
1.Theoretical aspects of labor productivity analysis
performance labor financial indicator
1.1Meaning and productivity growth factors
Labor productivity characterizes the efficiency, performance of labor costs and is determined by the number of products produced per unit of working time, or labor costs per unit of products manufactured or work performed.
Under the growth of labor productivity, it means saving labor costs (working hours) for the manufacture of a unit of products or an additional amount of products produced per unit of time, which directly affects the increase in production efficiency, since in one case the current costs of production of products under the article are reduced. The main production workers, "and in the other, more products are performed per unit of time.
A significant impact on the increase in labor productivity has the introduction of achievements of scientific and technological progress, which is manifested in the use of economical equipment and modern technology, which contributes to the savings of living labor (salary) and an increase in the last labor (depreciation). However, the increase in the cost of last labor is always less than saving live labor, otherwise the introduction of achievements of scientific and technological progress is not economically justified (an exception is to improve product quality).
In the formation of market relations, the growth of labor productivity is an objective prerequisite, as the working force is distinguished into the non-production sphere and reduces the number of working due to demographic changes.
There are productivity of social labor, the productivity of living (individual) labor, local performance.
Public labor productivity is defined as the ratio of the growth rate of national income to the growth rates of the number of workers in the field of material production. The growth in the performance of social labor occurs when ahead of the growth rate of national income and thereby ensures an increase in the efficiency of social production.
With the increase in the productivity of public labor, the relationship between alive and emitted labor changes. Increasing the productivity of social labor means a decrease in living labor costs per unit of products manufactured and an increase in the share of last labor. At the same time, the total amount of labor costs enclosed in a unit of production is preserved.
The growth of individual labor productivity reflects the savings of the time required for the manufacture of a unit of products, or the number of additional goods produced during a certain period (minute, hour, day, etc.).
Local productivity is the average labor productivity of workers (working), calculated on the enterprise as a whole or industry.
In enterprises (firms), labor productivity is defined as the efficiency of the cost of only living labor and is calculated through the production rates (B) and complexity of (TR) products, between which there is a proportional dependence.
Development is the main indicator of labor productivity, characterizing the amount (in natural indicators) or the cost of manufactured products (commercial, gross, clean products), per unit time (hour, shift, quarter, year) or one average employee.
The production, calculated in value terms, is subject to a number of factors that artificially affect the change in revenue, for example, the price of consumed raw materials, materials, a change in the volume of cooperative supplies, etc. In some cases, the production is calculated in the norm-clock.
The change in labor productivity is estimated by comparing the development of subsequent and preceding periods, i.e. the factual and planned. Excess actual development over the planning indicates an increase in labor productivity.
Development is calculated as the ratio of the volume of manufactured products (OP) to the cost of working time on the production of this product (T) or to the average number of employees or workers (H):
B \u003d Ud × D. × P. × HF, (3)
where UD is the proportion of workers in the total number of industrial and production personnel,%;
D - worked out by one employee for the year;
P - average duration of the working day, h.
Similarly, it is determined by the hour (HF) and daytime (VDN) development per worker:
RF \u003d op mes / T. hour (4)
IN dN \u003d Obmes / TD, (5)
where op mes - volume of products for the month (quarter, year);
T. hour , T. dN - Number of human-hours, man-days (working time) worked out by all workers for the month (quarter, year).
When calculating the hourly generation of spent man-hours, inspection downtime does not turn on, so it most accurately characterizes the level of productivity of living labor.
When calculating day-to-work out of waste person-days, native downtime and neurodes are not included.
The volume of manufactured products (OP) can be expressed in natural, cost and labor units, respectively.
The labor-intensity of products expresses the cost of working time on the production of a unit of products. Determined by a unit of products in physical terms along the entire range of products and services; With a large range of products, the enterprise is determined by typical products to which all others are given. In contrast, this indicator has a number of advantages: it establishes a direct dependence between production and labor costs, eliminates the impact on the performance of the labor productivity of changes in the amount of cooperation supply, the organizational structure of production, allows you to closely link the measurement of performance with the detection of its growth reserves, compare labor costs for identical products in different shops of the enterprise.
The laboriousness is determined by the formula:
Tr. \u003d T / OP, (6)
where T. p - labor intensity
T - time spent on the production of all products, normo-h, human-h
OP - volume of manufactured products in physical terms.
Depending on the composition of the costs of labor included in the complexity of products, and their roles in the production process are distinguished by technological labor intensity, labor-intensiveness of production service, industrial complexity, complexity of production management and complete complexity.
Technological complexity (t tech ) reflects the labor costs of the main production workers partners (t sD ) and volunteers (TPOVR ):
T. tech \u003d T. sD + T. b. (7)
Laboriousness of production service (t oSCL ) is a combination of the costs of auxiliary workshops of the main production (t ess ) and all workers auxiliary workshops and services (repair, energy, etc.) employed by production service (TVSP ):
T. oSCL \u003d T. elections + T. pm (8)
Production complexity (T etc ) Includes the labor costs of all workers, both basic and auxiliary:
T. etc \u003d T. tech + T. oSCL (9)
Labor-intensity of production management (t w. ) represents the expenditure of employees (managers, specialists and actively employees), occupied as in the main and auxiliary workshops (t sl.Pr. ) and in the public services of the enterprise (TSL. ):
T. w. \u003d T. tech + TSL.Zav. (10)
In full labor intensity (t full ) The labor costs of all categories of industrial and industrial staff of the enterprise are reflected:
T. full \u003d T. tech + T. oSL + T. w. (11)
Depending on the nature and purpose of labor costs, each of the specified labor-intensity indicators may be:
Regulatory complexity is the time of performing an operation calculated on the basis of current time norms by appropriate technological operations for the manufacture of a product unit or performance. Regulatory labor intensity is expressed in normo-hours. To transfer it to the actual time of time, it is adjusted using the runtime coefficient, which increases as the worker's qualifications increase.
Actual labor intensity is the actual time of the time of one worker to perform the technological operation or the manufacture of a unit of the product in this period.
Planned labor intensity is the time spent time of one worker to perform a technological operation or the manufacture of a unit of the product, approved in terms of and operating during the planned period.
Among the circumstances affecting the level of productivity of labor can be allocated factors.
As for the growth factors of labor productivity, then under them it is necessary to understand the entire set of driving forces and the reasons that determine the level and dynamics of labor productivity. The growth factors of labor productivity are very diverse and in aggregate constitute a certain system, the elements of which are in constant motion and interaction.
Based on the essence of labor as the process of consumption of labor and production facilities, all many factors determining the increase in labor productivity, it is advisable to combine into two groups:
.material and technical, due to the level of development and use of the means of production, in the first place of technology;
.socio-economic, characterizing the use of labor.
The effectiveness of the indicated factors is determined by the natural and social conditions in which they are renewed and used. Natural conditions are natural resources, climate, soil, etc., the influence of which is very significantly in the extractive industries. Public conditions for the growth of labor productivity at a market economy are generated by a new system of production relations, which are based on private ownership of the means of production. Such conditions are new progressive forms of labor organization, new economic methods of economic management and production management, an increase in the material welfare of the people and the general education and cultural and technical level of employees.
Among the material and technical factors of productivity growth, scientific and technical progress is occupied by scientific and technical progress, which is the basis for the intensification of all social production.
With the transformation of science in direct productive strength, scientific and technological progress affects all elements of production - means of production, work, its organization and management. Scientific and technical progress causes a fundamentally new technique, technology, new tools and objects of labor, new types of energy, semiconductor equipment, electronic computing machines, automation of production.
At the same time, scientific and technological progress creates prerequisites for improving the working conditions, the elimination of significant differences between mental and physical labor, an increase in the cultural and technical level of employees. Technical progress is accompanied by the expansion of the scope of the scientific organization of labor and management with the use of organizational and computing equipment.
The organic compound of the achievements of the scientific and technical revolution with the benefits of market relations involves increased communication of science with production, further concentration and specialization of production, the creation of industrial associations and economic complexes, improving industry and district structures, etc. All these processes contribute to a continuous increase in labor productivity.
Technical progress is carried out in the following directions:
a) the introduction of integrated mechanization and automation of production;
b) improving technology;
c) chemicalization of production;
d) the growth of electrical equipment of labor.
The interests of the further rise of labor productivity and the efficiency of social production in our country require consistent increase in the level of integrated mechanization and automation in all parts of production, depending on the specific technological features of enterprises.
Until recently, enterprises, the main work was paid to the mechanization of key production processes. As a result, disproportion was formed in the mechanization of labor at various production sites. Therefore, the integrated mechanization of all production is one of the most important tasks of the technical policy of the enterprise management. The implementation of the integrated production mechanization creates the necessary conditions for the transition to complex automation, which is the highest level of mechanization of labor.
2 Methods for estimating labor productivity
The final result of the work of the team and each employee cannot be assessed only by the production of products per unit of working time. When evaluating labor productivity, it is important to take into account labor savings, emitted in raw materials, materials, otherwise the value of the productivity indicator will fall sharply. From these positions, we consider methods for measuring labor productivity - natural, labor and value.
The natural method reflects the production of marketable products in pieces, meters or conditionally natural units per all-air publishing (working) or for a certain period. For example, in the coal industry, an average annual, average, average daily coal mining is used in tons per employee of industrial and production personnel or one main worker, in the gas and mining industry, production is measured in cubic meters. Natural indicators are used mainly on those industrial enterprises, where the product range is insignificant. Therefore, a conditionally natural method is often used here, in which one type of product or work is equal to another (predominant) by relative consideration. Of course, in the calculations of production and production volumes, it is necessary to use the unchanging (regulatory) complexity of the unit of products. The use of coefficients of bringing to conditionally-natural indicators on consumer product properties (power, weight, content of useful components, etc.) to measure labor productivity is unacceptable, since there is no functional connection between these physical and labor rates.
The value of the productivity method is characterized by the cost of gross or marketable products, which comes to one average employee of industrial and industrial personnel (worker) or per basic worker (development). They are widely used to assess the productivity of live labor, but do not take into account the savings of extractable labor and improving product quality. In addition, these indicators have a number of disadvantages that distort the real magnitude of labor productivity, such as changing the share of cooperative supplies or material intensity, structural shifts in products, etc. The most reliable indicator is pure products.
The labor method of measuring productivity of labor is based on the calculation of the complexity of each product. According to this method, labor efficiency is assessed by comparing actual (planned) costs with regulatory. The complexity of each type of product is calculated as the ratio of labor costs for the production of this product to its number. The labor method of measuring performance has a number of shortcomings (insufficient substantiation and unequal protection of norms, their frequent revisions, etc.), which does not contribute to the objective assessment of the level and dynamics of labor productivity even in separate workplaces and in brigades.
2. Analysis of labor productivity in CJSC "Factory of Connecting Details"
1 Financial and Economic Characteristics of CJSC "Factory of Connecting Details"
CLOSED JOINT-STOCK COMPANY "FACTORY OF CONNECTIONAL DETAILS" is registered 08.11.06. Inspectorate of the Federal Tax Service No. 2 in the Central JSC of Omsk. Certificate Series 55 No. 002936467.
CJSC "Factory of Connecting Details" continues the release of the same products as the enterprise of CJSC "Plant of Main Armagra" has previously existed on the same production sites. Production facilities, previously rented CJSC "Plant of the Trunk Armature" by the owner, transferred to the CJSC "Factory of Connecting Details" without stopping the production cycle, while maintaining the main composition of manufacturing equipment and workshops, services, and departments.
CJSC "Factory of Connecting Details" is a specialized enterprise for the production of flange compounds, connecting parts for them and connecting welded parts for steel pipelines.
The nomenclature of manufactured CJSC "Factory of Connecting Parts" products includes connecting parts of pipelines of any sizes in the DN range from 38 to 1220 mm.
Details manufactured by CJSC "Factory of Connecting Parts" have an increased corrosion resistance, resistance to hydrogen and sulfide corrosion cracking under voltage (up to 3 groups of corrosion resistance) with high mechanical properties (to class of K60 strength) and high shock viscosity at negative temperatures.
All products manufactured by CJSC "Factory of Connecting Parts" have certificates of conformity, has passed an examination of industrial safety and has permits for the application issued by the Federal Service for Environmental, Technological and Nuclear Supervision. In addition, the Gosgortkhnadzor of Russia issued a license to operate the foundry, as a hazardous production facility.
Gosatomnadzor of Russia issued a license for the manufacture of equipment for the objects of using atomic energy.
Products (certificates of quality) subject to mandatory certification, a sign of conformity is applied.
The company has qualified personnel, the database of regulatory and technical documentation, measuring means for complete metrological provision of industries
The total number of employees of the plant for 2010. - 172 people, of which, engineering and technical workers - 53 people, technical control department - 7 people. The company applies technological processes:
-gas cutting of metals;
-electroslak fusion of steel alloys;
-centrifugal cast;
-free forging;
-heat treatment of steel blanks;
-mechanical restoration;
-empodic and argon-turn welding;
-hydraulic tests for strength and tightness;
-tests for compliance with chemical composition;
-tests for compliance with mechanical properties;
-tests of non-destructive testing methods (ultrasonic, x-ray controlle, eddy-stroke, color flaw detection).
The enterprise has a welding technology, certified by Nax, certified by welders, equipment and welding materials.
The manufacturing technology provides for quick reference to the production of any kind and size of parts, which makes it possible to receive orders for small batches and single parts with a short term of their manufacture.
The possibilities of production make it possible to receive in the enterprise, at the request of the customer, almost any brand of steel used for pipelines, regardless of the size of the part of the part of the part.
The central factory laboratory (CZL) is equipped with measuring devices and test equipment in accordance with the regulatory and technical documentation for the methods of testing products. The laboratory has a certificate of assessing the measurement status issued by FGU "Omsk Center for Standardization, Metrology and Certification".
Due to the need to introduce approved in the world practice of approaches, the principles of construction and functioning of the quality management system (QMS) in industrial enterprises in accordance with the international standards of the 9001 Series 9001, the enterprise introduced the QMS and work under its improvement.
The main customers of the enterprise are enterprises of the oil and gas processing and extractive industry, the enterprise of the communal services that have established long-term mutually beneficial cooperation.
The company has permanent suppliers with which it works on the principles of confidence and accounting requirements for the quality of delivery.
Leadership leadership, its commitment and active involvement are decisive when maintaining the performance and efficiency of the quality management system in working condition in order to achieve benefits for all stakeholders.
Financially - the economic activity of CJSC "Factory of connecting parts" is characterized and analyzed on the basis of accounting reporting: Accounting balance (Appendix A), profit and loss statement (Appendix B).
In order to analyze the efficiency of the enterprise in general, it is necessary to refer to the indicators of the form of income statement - revenue, cost and profit, calculated in thousand rubles. (Table 1).
Table 1 - Financial results of the organization CJSC "Factory of Connecting Details"
Name of the reporting period (2010) for the same period of 2009. It is the same period of 20081345 approximates and expenses on the usual activities of revenue (net) from the sale of goods, products, works, services (minus value added tax, excise taxes and similar taxes obligatory payments) 192 263165 287178 890Sebstomy the goods sold, products, works, services (155 396) (115,558) (127 148) gross profit36 86749 72951 742Ufficient expenses (34,619) (41,334) (27,480) profit (loss) from Sales2 2488 39524 262Proty Revenues and expenses Other revenues10 6914 12422 069Prolation costs (4,988) (348 814) (17 151) Net profit (loss) reporting period6 837 (324 532) 22 461
Thus, based on Table 1 data, we will be Table 2 for analyzing:
Table 2 - Analysis of the financial results of the activities of the organization "Factory of Connecting Details"
Name Indicator 2010 From 2009 2009 from 2008. Since 2008 from 2008 TTS. rub.% thousand rub.% thousand RUB.% 1234567Other and expenses on ordinary activities Proceeds (net) from the sale of goods, products, works, services (minus value added tax, excise taxes and similar obligatory payments) 26 97616.3-13 603-7,613 3737,60 Goods, products, works, services39 858 34,5-11 590-9,128 24822,2Vaya profits-12 862-25.9-2 013-3,8-14 875-28,22,212-6 715-16,213 85450,47 13926.0Pribyl (loss) from sales-6 147-73,2-32 657-65,426 510-90.8Proach Revenues and expenses Other income6 567 59.0-17 945-813.0-11 378-51.6Per 343 826-98,6331 6631933,8-12 163-70.9Chone profit (loss) of the reporting period-317 695-97,9346 9931344,915 624-69.6
According to the above tables for the studied period 2008-2010. There is a tendency to significantly reduce profits from sales, namely: in 2009. It decreased by 65.4%, and in 2010. by 73.2% in relation to the same period of 2009. This is due to the decline in gross profits by 14875 thousand rubles. (28.7%) due to an increase in the cost of goods sold over the entire period by 22.2%, as well as with an increase in management costs by 26.0% in three years.
Also noticeably decreased on the line "Other revenues" by 51.6%. This is due to a decrease in the provision of related services. As for other expenses of the enterprise, they generally decreased by 70.9% in 3 years, despite the increase in 2009. 1933.8%. Such a jump was caused by the acquisition of new equipment.
During the reporting 2010, net profit amounted to 6,837 thousand rubles, which is 156,24th. rub. (69.6%) less than 2008 indicator
Profitability of production,% \u003d (profit * 100%) / Cost
Profitability of production in 2010,% \u003d \u200b\u200b(6 837 * 100%) / 39 858 \u003d 17.1%
Profitability of production in 2008,% \u003d (22 461 * 100%) / 127 148 \u003d 17.6%. If you compare these indicators, it can be seen that the profitability of the production of CJSC ZSD for the period 2008-2010g. slightly decreased and amounted to 17.1% in the reporting year.
Thus, it can be concluded that CJSC "ZSD" has a low profitability of production. This is caused by significant production costs, with relatively small profits from production.
2Analysis of productivity and its dynamics
As mentioned earlier, labor productivity is a characteristic of the efficiency of productive activities for a certain time. And the performance level can be measured using the production and laboriousness indicators. Thus, using Table 3 Indicators, we calculate these indicators and consider them in the dynamics.
Table 3 - Initial data for calculating the performance and labor intensity
Indicators2008g.2009.2010g.1234Serpresentation of the number of workers (H), Chel.170165172 Produced manufactured (OP), thousand rubles. RUB178 890165 287192 263.Re worked out by one employee (D), person-days217220210 The day of the working day (P), bch7,957,9577777777778) of the workers in the total number of industrial and production personnel (UD)
RF (2008) \u003d op mes / T. hour \u003d (OP / 12) / (TD / 12 x P) \u003d 14 908/24 385 \u003d 0.611 thousand rubles / h.
RF (2009) \u003d op mes / T. hour \u003d (OP / 12) / (TD / 12 x P) \u003d 13 774/24 048 \u003d 0.598 thousand rubles / h.
RF (2010) \u003d op mes / T. hour \u003d (OP / 12) / (TD / 12 x P) \u003d 16 022/23 478 \u003d 0.682 thousand rubles / h.
Changing the average hourly generation:
HF (2009) - HF (2008) \u003d -0.013 thousand rubles / h.: Reduced by 2.13%
RF (2010) - HF (2009) \u003d 0.084 thousand rubles / h.: Raising by 14.05%
RF (2010) - RF (2008) \u003d 0.071 thousand. Rub. / h: Raising by 11.62%
We define the average daily generation:
IN dN (2008) \u003d op mes / TD \u003d 14 908/36 808 \u003d 0.40502 thousand rubles / day
IN dN (2009) \u003d op mes / TD \u003d 13 774/34 650 \u003d 0.39752 thousand rubles / day
IN dN (2010) \u003d op mes / TD \u003d 16 022/37 400 \u003d 0.4284 thousand rubles / day
Change the average daily production:
IN dN (2009) - in dN (2008) \u003d -0.0075 thousand rubles / day: a decrease by 1.86%.
IN dN (2010) - in dN (2009) \u003d 0.0309 thousand rubles / day: an increase of 7.77%.
IN dN (2010) - in dN (2008) \u003d 0.0234 thousand rubles / day: an increase of 5.77%.
.Determine the development rate for each year studied:
In (2008) \u003d ud × D. × P × RF \u003d 0.81 × 217× 7,95× 0.611 \u003d 853.794 thousand rubles / person.
In (2009) \u003d 0.82 × 220× 7,95× 0.598 \u003d 857.64This. rubles / person.
In (2010) \u003d 0.8 × 210× 7,8× 0.682 \u003d 893.69 thousand rubles / person.
Changes in production:
In (2009) - in (2008) \u003d 3,846 thousand rubles / person: Raising by 0.45%.
In (2010) - in (2009) \u003d 36.05 thousand rubles / person: an increase of 4.2%.
In (2010) - in (2008) \u003d 39.9 thousand rubles. / Chel.: Raising by 4.7%.
.We define the labor intensity for each year:
T. r (2008) \u003d T / OP \u003d (TD X P) / OP \u003d 292 624/178 890 \u003d 1.64 people-
T. r (2009) \u003d T / OP \u003d (TD X P) / OP \u003d 288 585/165 287 \u003d 1.75 people-
T. r (2010) \u003d T / OP \u003d (TD X P) / OP \u003d 281 736/192 263 \u003d 1.47 people-
Changes in labor intensity:
T. r (2009) - t r (2008) \u003d 0.11 people: increase by 6.7%.
T. r (2010) - T r (2009) \u003d - 0.28 people: decline by 16%.
T. r (2010) - T r (2008) \u003d - 0.17 people: decline by 10.4%.
As a result of the calculations, it can be concluded that in CJSC "ZSD" as a whole for the period 2008-2010 G.G. The level of performance increased by increasing the average annual production of 0.45% in 2008, 4.2% in 2009 and on 4.7% in 2010 Such a change occurred despite the decrease in the number of working days a year (by 7 days), reducing the average duration of the working day to 7.8 h., Reducing the specific weight of the workers to 0.8 and thanks to the increase in the average hourly generation in 2010. 11.62% in relation to the same period of 2008. Increased production by 13373 thousand rubles. and a decrease in the number of man-days worked out by all employees by 688 people. It was also favorably reflected in the average daily production indicator: slightly decreased in 2009. Regarding 2008 By 1.86%, it increased by 7.77% in 2010 relative to 2009, which in general for the period led to an increase of 5.77%.
As for the complexity of production, the costs of human-hours per 1 ruble manufactured products for the period 2008-2010 g. decreased by 10.4% by purchasing new equipment in 2009. Such a decrease undoubtedly affected the increase in production from 178,890 thousand rubles. (2008) to 192,263 thousand rubles. (2010).
3Analysis of the influence of individual factors for labor productivity
Having reveaning the dynamics of labor indicators, one should proceed to the study of the effect on the average annual production of one working different factors. To determine the degree of influence of each of them, a factor analysis is necessary.
Table 4. Source data for factor analysis
Indicator Base Reporting ABS. Definition of growth,% specific weight of workers in the total number of industrial and production personnel (UD), 0.820.8-0.02-worked out for one employee for the year (D) 220210-1095.5 The work day (P), C7,957 , 8-0,15981 Consumer annual production of one employee (B), thousand rubles: 857,64893,6936,05104. Employee production (VDN), thousand rubles (VF ), thousand rubles on 5980,6820,084114 products manufactured products (OP), thousand rubles.165 287192 26326 976116.3 Human-Days worked out by all employees (TD), people-days3630036 120180996
Calculation of the influence of these factors to change the level of average annual staff generation to produce the method of absolute differences. It is worth noting that the average annual development of one employee in 2010 to CJSC ZSD increased by 36.05 thousand rubles compared to the same indicator of 2009.
Wood \u003d? Ud × D. about × P about × HF about = -0,02× 220× 7.95 × 0.598 \u003d -21.22 thousand rubles.
This means that by reducing the specific weight of workers in the total number of personnel, the average annual production of one employee decreased by 21.22 thousand rubles.
IN D. \u003d UD 1× ? D. × P about × HF about \u003d 0.82 × (-10) × 7.95 × 0.598 \u003d -39.28 thousand rubles.
From Table 4, it can be seen that the number of days spent by one worker per year decreased by 10 days, which led to a decrease in the average annual production of one employee by 39.28 thousand rubles.
IN P \u003d UD 1 × D. 1 × ?P × HF 0\u003d 0.82 × 210 × (-0.15) × 0.598 \u003d -15.75 thousand rubles.
In 2010, the average duration of the working day was reduced by 0.15 hours compared with the previous year, which led to a decrease in the average annual production of one employee by 15.75 thousand rubles.
IN HF \u003d UD 1 × D. 1 × P 1× ? HF \u003d 0.82 × 210 × 7.8 × 0.084 \u003d 112.62 thousand rubles.
This means that by increasing in 2010, the average hourly working out of the working capacity of 0.084 rubles, the average annual working of the employee increased by 112.62 thousand rubles.
In \u003d? Gv UD +? Gv D. +? Gv P +? Gv HF \u003d -21,22-39,28-15.75 + 112.62 \u003d 36.37 thousand rubles. (? 36.05 thousand rubles)
Despite the negative impact of such factors as: the proportion of workers in the total number of personnel (UD), the number of days spent by one employee (D), the duration of the working day (P) - the average annual production of one employee increased by 36.37% due to the increase in the average hourly development .
For a more complete analysis of product production, it is necessary to study the change in the average annual and average daily working out of the worker.
Let us analyze the change in the average annual working out of the worker, considering the degree of influence of such factors as the number of days spent by one worker for the year, the average duration of the working day and the average hourly developing one worker.
Thus, we have a multiplicative three-factor model:
Gv "\u003d d × P. × HF
Table 4 shows that the average annual production of one worker in 2010 in CJSC ZSD increased by 36.05 thousand rubles compared to the same indicator of 2009.
GW "(2009) \u003d d0 × N0. × ВЧ0 \u003d 220. × 7.95 × 0.598 \u003d 1045.9 thousand rubles.
GW "(2010) \u003d D1 × P1 × RF1 \u003d 210. × 7,8× 0,682 \u003d 1117.1 thousand rubles.
GW "\u003d 71.2 thousand rubles.
Gv " D. \u003d? D. × P 0 × HF 0 = (-10) × 7,95 × 0.598 \u003d 47.54 thousand rubles.
This means that by reducing the amount of one working days spent by one weekdays for 10 days, the average annual production of one worker in 2010 decreased by 47.54 thousand rubles.
Gv " P \u003d D. 1 × ?P × HF 0 = 210 × (-0.15) × 0.598 \u003d -18.84 thousand rubles.
The decrease in the duration of the working day by 0.15 hours led to a decrease in the average annual production of one worker at 18.84 thousand rubles.
Gv " HF \u003d D. 1 × P 1× ? Rch \u003d 210 × 7,8 × 0.084 \u003d 137.59 thousand rubles.
This means that by increasing the average hourly working out of the working capacity of 0.084 thousand rubles in 2010, the average annual development of one workforce increased by 137.59 thousand rubles.
GW "\u003d? HB" D. +? Gv " P +? Gv " HF \u003d - 47.54 - 18.84 + 137.59 \u003d 71.21 thousand rubles. (? 71,2 thousand rubles.)
Thus, the overall change in the average annual working out of the worker amounted to 71.21 thousand rubles.
Finally, consider the change in the average daily generation of one worker, the value of which depends on factors such as the average duration of the working day and the average hourly production of the worker.
We have a two-factor multiplicative model: HB "\u003d P × HF.
GW "(2009) \u003d 7.95 × 0.598 \u003d 4.75 thousand rubles.
GW "(2010) \u003d 7.8 × 0,682 \u003d 5.32 thousand rubles.
Gv " P \u003d? P. × HF 0 = - 0,15 × 0.598 \u003d -0.09 thousand rubles.
Thus, a decrease in the average duration of the working day by 0.15 hours led to a decrease in the average daily generation of one worker to 0.09 thousand rubles.
Gv " HF \u003d P. 1× ? CV \u003d 7.95 × 0.084 \u003d 0.67 thousand rubles.
This means that by increasing the average hour-old working out of the working 0.084 rubles. The average daine production of one worker rose by 0.67 thousand rubles.
GW "\u003d? HB" HF +? Gv " P \u003d -0.09 + 0.67 \u003d 0.57 thousand rubles.
Thus, the average daily generation of one worker in 2010 increased by 0.57 thousand rubles.
As for labor intensity, it is also worth analyzing the influence of factors in this indicator. Thus, we have a multiple model:
T. r \u003d (TD X P) / OP, to analyze which we use the chain substitution method.
)Tr 0 \u003d 1.75 people -
Tr 1 \u003d. 1,47 people.
? Tr \u003d. - 0.28 people-h
)T. r * (TD) \u003d (36 120 x 7.95) / 165 287 \u003d 1, 74
? T. r * (TD) \u003d 1.74 - 1.75 \u003d - 0.01
)T. r * (P) \u003d (36 120 x 7,8) / 165 287 \u003d 1.7
? T. p * (n) \u003d 1.7 - 1.74 \u003d -0.04
4)? T. p * (OP) \u003d 1.47 - 1.71 \u003d -0.24
)- 0.01-0.04-0.24 \u003d -0.29 (? - 0.28) Chel.-h
Thus, if you take ? T. p \u003d. - 0.29 people per 100%, then:
? T. r * (TD) \u003d - 0.01 people (3.45%);
? T. r * (P) \u003d -0.04 people (13.79%);
? T. r * (Op) \u003d -0.24chel.-H (82.76%).
From these calculations, it follows that a significant share in the reduction of production complexity occupies a factor in increasing production volume (82.76%). It is worth it to repeat that this was possible due to the purchase of new equipment.
To increase productivity in CJSC "Factory of Connecting Parts", it is necessary to take the following measures:
¾ To introduce new technologies into production, which will also facilitate the work of people and reduce the cost of production. Invest funds in R & D.
¾ Take to the work of qualified workers, as well as young employees with potential.
¾ Increase wages, which will serve as an incentive for work.
¾ Pay to employees with various premium and other payments of a stimulating nature.
¾ Build a mobile work schedule that allows you to increase production, as well as the opportunity to eliminate excessive simple equipment.
¾ Continue the input of new modern equipment into production to reduce the complexity of production.
Conclusion
During the implementation of this course work, the goal and the tasks set at the beginning of work were achieved. Namely:
)The studied theoretical aspects of labor productivity are determined growth factors affecting this indicator, as well as assessment methods.
)The financial and economic characteristics of CJSC "Factory of Connectors" for the period 2008-2010, according to the results of which it became obvious that the profitability of production for this period decreased by 0.5% compared with 2008. and amounted to 17.1% in the reporting year. This means that CJSC "ZSD" has a low profitability of production, which was caused by significant production costs, with relatively small profits from production.
)The analysis of labor productivity and its dynamics at the studied enterprise was made, as a result of which it became clear that in CJSC ZSD as a whole for the period 2008-2010 G.G.G. The level of productivity was increased by increasing the average annual production of 0.45% in 2008, 4.2% in 2009 and 4.7% in 2010. Such a change occurred despite the decrease in the number of working days a year (by 7 days), reducing the average duration of the working day to 7.8 h., Reducing the specific weight of the workers to 0.8 and thanks to the increase in the average hourly generation in 2010. 11.62% in relation to the same period of 2008. Increased production by 13,373 thousand rubles. and a decrease in the number of people-days spent by all employees by 688 people. It was also favorably reflected in the average daily production indicator: slightly decreased in 2009. Regarding 2008 By 1.86%, it increased by 7.77% in 2010 relative to 2009, which in general for the period led to an increase of 5.77%.
As for the complexity of production, the calculations showed that the costs of man-hours per 1 ruble manufactured products for the period 2008-2010. decreased by 10.4% by purchasing new equipment in 2009. Such a decrease undoubtedly affected the increase in production from 178,890 thousand rubles. (2008) to 192,263 thousand rubles. (2010).
)An analysis of the influence of individual factors on labor productivity has been analyzed. Despite the negative impact of such factors as: the proportion of workers in the total number of personnel, the number of days spent by one employee, the duration of the working day - the average annual production of one employee increased by 36.37% and amounted to 112.62 thousand rubles. Thanks to the increase in the average hourly generation of 0.084 rubles.
)The basic recommendations on improving labor productivity are formulated for the enterprise under study. Namely, it is necessary to conduct an intensive policy in improving productivity, developing new technologies, investing in R & D, participating in sectoral exhibitions and conferences for the exchange of experience, stimulating workers on fruitful work (award, wage increase, etc.). It is also worth organizing a mobile work schedule, which will increase production volume, and will also provide an opportunity to eliminate excessive equipment.
In 2009 CJSC "ZSD" purchased new equipment, which has favorably affected labor productivity. It is worth continuing the introduction of new modern equipment into production to reduce the complexity of production.
List of used literature
1) Basovsky L.E. Theory of economic analysis. - M.: Infra - M, 2003. - 385 p.
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3) Bulatov A.S. Economics of the enterprise / A.S. Bulatov - M.: Beck, 2009. - 632 p.
) Zaitsev N.L. Economy of industrial enterprise / N.L. Zaitsev - M.: Infra-M, 2010. - 384 p.
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) Kovalev V.V. Financial Analysis: Methods and Procedures / V.V. Kovalev - M.: Finance and Statistics, 2009. - 568 p.
) Makareva V.I. Analysis of the financial and economic activities of the organization / Makareva V.I., Andreeva P.V. - M.: Finance and Statistics, 2005. - 111 p.
) Pali V.F. Technical and economic analysis of production - economic activities / V.F. Pali - Taganrog: TRTRU, 2008. - 112 p.
) Protasov V.F. Analysis of the activities of the enterprise (firm): production, economics Finance, investment, marketing. - M.: Finance and Statistics, 2003. 346 p.
) Pyatsololov S.M. Economic analysis of the activities of enterprises, 2004. - 346 p.
) Come I.V. Financial Management: Short-term financial policy: studies. benefit / I.V. Come - M.: Exam, 2005. - 256 p.
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) Skamai L.G. Economic analysis of enterprises, 2004. - 348 p.
) Fitzherald R. Financial management of an enterprise for managers. - Dnepropetrovsk, 2003. - 543 p.
) Fisher S. Economy / S. Fisher - M.: Case, 2008. - 864 p.
) Chechevitsyn L.N. Analysis of financial and economic activities: Tutorial / L.N. Chechevitsyn, I.N. Chuev. - Rostov N / D: Phoenix, 2005. - 384 p.
) Sheremet A.D. Theory of Economic Analysis / A.D. Sheremet - M.: Infra-M, 2010. - 536c.
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Introduction .................................................................................... ... 3
1. Labor productivity in the personnel management system ............... ..4
1.1 Concept and essence of labor productivity .............................. 4
1.2 Factors affecting the level of productivity ............... 7
2. Ways to increase productivity .................................... 11
Conclusion ................................................................................................14
List of used sources ................................................ ... 15
Introduction
As a result of work, goods and services are manufactured, firstly, production costs, or cost, secondly, market value. The ratio of these two values \u200b\u200bfor each type of goods and services multiplied by their volume determines the profitability and profitability of production.
The generalizing indicator of labor performance is its productivity, which characterizes the volumes of issued products or manufactured services per unit of labor costs.
There is a productivity productivity in the scale of society, the region, industry, labor productivity at the enterprise and the productivity of individual labor of a separate employee.
The topic of labor productivity and factors affecting its level is relevant at the present stage of transition to a market economy and requires changes in all areas of economic activity, transition mainly to new, more efficient management methods. Each enterprise is distinguished by a certain level of labor productivity, which can increase or decrease depending on various factors. The increasing conditions for the development of production is the growth of labor productivity. It is an expression of a universal economic law, the economic need to develop society, regardless of the maintenance system that dominates it.
The purpose of this work is to disclose the concept and essence of labor productivity, factors affecting its level and consideration of ways to improve and improve labor productivity.
When writing test work, sources were used, in which, in my opinion, the basics were pretty interesting and methodically set forth
personnel management and labor productivity concepts, such as: Ustinov V.A. "Enterprise Management Economics", Shekshnya C.B. "Personnel Management of the modern organization" and others.
Labor productivity in personnel management system
1.1 Concept and essence of labor productivity
Labor productivity is an indicator of the fruitfulness of expedient staff activities, measured by the number of products produced per unit of working time, that is, it is a quantitative characteristic of the work performed by personnel, which is due to the level of labor efficiency.
The level of extensive labor use, labor intensity, as well as the technical and technological state of production affects the level of labor productivity.
The extensive characteristic of labor reflects the use of working time and its duration in shift under the constancy of other characteristics. The limit for using this work will be the maximum use of working time within the legislatively established working day.
Labor intensity characterizes the degree of its tension per unit of time and is measured by the amount of human energy spent at this time. The higher the intensity of labor, the higher its performance. The maximum level of intensity is determined by the physiological and psychological capabilities of the human body, and this means that the intensity of labor has physiological limits and cannot be unlimited.
The source of productivity growth that has no limits is scientific and technological progress.
Product production per unit time is the most common and universal performance indicator. The increase in labor productivity in enterprises is manifested in the form:
* increase the mass of products created per unit of time
its constant quality;
* improve product quality with its unchanged mass created in
unit of time;
* Reducing labor costs per unit of product manufactured;
* Changes in the ratio of the cost of living and past labor towards the growth of the share of the cost of past labor with the overall reduction in labor costs;
* reductions in the time of production and circulation of goods;
* Increases mass and profit rate.
There are various combinations of types of productivity growth. Depending on which units are measured by the volume of products produced in the enterprise, various methods of measuring labor productivity are used: natural, conditionally natural, value and labor.
The natural method of production of products is expressed in physical units, kilograms, meters, etc. This method of measuring the volume of products is presented to the most accurate, but it has a very limited scope of use, since a rare enterprise produces homogeneous products.
The conditional natural method for measuring the production volume of products based on bringing different products to one meter. The scope of this method is also limited only by some sectors of the national economy.
The labor method is based on the use of labor costs for the production capacity of the production costs. It is suitable for assessing the level of labor productivity in certain areas of production, in the shops, but requires strict validity of the norms used. With the spread of the norms, such a method gives significant distortion, so its use is not widely distributed.
The cost method is the most universal, it allows you to compare the level and dynamics of labor productivity at the enterprise, in the industry, region, in the country.
The theoretically, the most complete picture of the contribution of the enterprise in the creation of products gives an indicator of the cost of pure products - the newly created value, since it does not affect the cost of raw materials, materials, purchased semi-finished products and nodes, it is free from the cost of depreciation. Net products (salary with accruals plus profit) accurately characterizes the newly created cost, if it (products) is implemented at market prices. But in our reality, monopolous prices are provided, which distort the real contribution of the enterprise into the creation of a new value, and the establishment of the cost of pure products becomes problematic.
The indicator of conditionally pure products includes in addition to wages with accruals and profit of the depreciation of fixed assets, i.e. Part of the last labor. It is used in sectors with a high level of technical equipment.
There is also a concept of labor efficiency. It is wider than performance, and includes in addition to economic (productivity), psychophysiological and social aspects.
Psychophysiological efficiency of labor is determined by the impact of the employment process on the human body. From this point of view, only such work can be considered to be effective, which, along with a certain productivity, provides harmless, favorable sanitary and hygienic conditions and safety; sufficient content of labor and the observance of the boundaries of its separation; the possibility of the comprehensive development of physical, mental strength and human abilities in the process of labor; Prevents the negative impact of the production situation to the employee. It follows the concept of social efficiency of labor, which includes the requirements of the harmonious development of the personality of each employee, an increase in its qualifications and expansion of the production profile, the formation of a positive social climate in labor collectives, strengthening the socio-political activity and improving the entire lifestyle.
If the specified requirements are not respected, the growth rate of labor productivity is inevitably decreased. Thus, adverse sanitary and harmful health conditions cause loss of working time in connection with the incidence of additional vacations, reducing the most active period of human labor activities. The fractional division of labor limits the possibility of expanding the human production profile and the growth of its qualifications. Negative social relations in labor collectives can also significantly reduce labor productivity in other other organizations equal terms.
So, labor efficiency is due to its productivity in their close relationship, which must be constantly taken into account when determining the factors and reserves of productivity growth.
Of great importance, which has an increase in labor productivity for individual enterprises and the whole society, makes it necessary to study all factors affecting the level of labor productivity.
1.2 Factors affecting the level of labor productivity
Factors are forces, reasons, external circumstances affecting any process or phenomenon.
In the process of planning labor productivity, the classification of factors determining its dynamics at the organization level (see Figure 5) can be used (see Fig. 5), and the emphasis in this classification is made to human resources.
The solution to the problems of improving production is achieved by:
Equipment upgrades;
Replacement of morally outdated equipment new, more productive;
Improvement of production leveling: installation of machine guns, automated equipment, the use of automatic lines, automated production systems;
Introduction of new progressive technologies;
The use of new types of raw materials, progressive materials, and other measures.
Scientific and technical progress is the main source of comprehensive and consistent increase in productivity. Therefore, for use in the manufacturing process of achievements of scientific and technological progress, in modern conditions, the direction of investments is required primarily for the reconstruction and technical re-equipment of existing industries, the introduction of progressive technologies and the latest technology, increasing the cost of the cost of the active part of the main production facilities - machinery, equipment.
An important material and technical factor is to improve the quality of products, satisfying public needs for lower cost and labor costs, because better quality products replace more low-quality products. Increasing the durability of products is equivalent to an additional increase in their release.
Material and technical factors are the most important, they provide savings not only labor, but also raw materials, materials, equipment, energy, etc.
Organizational and economic factors are determined by the level of employment, production and management. These include: improving the organization of production management, including:
* Improving the structure of the management apparatus;
* Improving production management systems;
* Improving operational management of the production process;
improving the organization of production, including:
* improvement of material, technical and personnel preparation of production;
* Improving the organization of production units and placement of equipment in the main production;
* Improving the organization of subsidiary services and farms: transport, warehouse, energy, instrumental, household and other types of industrial services;
improving the organization of labor, including:
* Improving the separation and cooperation of labor, the use of multi-service maintenance, expanding the sphere of combining professions and functions;
* Use of advanced methods and techniques of labor;
* Improving the organization and service of jobs;
* Application of technically sound labor costs, expanding the scope of labor rationing of labor workers and employees;
* use of flexible forms of labor organization;
* Improving professional selection of personnel, improving their preparation and advanced training;
* Improving working conditions, rationalization of labor and recreation modes;
* Improving wage systems, increasing their stimulating role.
Without the use of these factors it is impossible to get the full effect of material and technical factors.
In terms of development in our country, market relations are also sharpened by the social conditions, which, on the one hand, are inhibited, and on the other, it is stimulated in the growth of labor productivity. Among them: increasing the level of unemployment, increased competing of commodity producers, the development of small businesses and others.
Ways to improve labor productivity
Improving labor productivity is one of the important tasks facing each enterprise, the solution of which should be inextricably linked with a decrease in cost and a decrease in the complexity of the manufactured products.
An important stage of work in the enterprise is to search for ways to improve labor productivity, which can be classified as follows:
Improving the technical level of production as a result of mechanization and automation of production; introduction of new types of equipment and technological processes; improvement of the design properties of products; improving the quality of raw materials and the use of new design materials;
Improving the organization of production and labor by increasing labor standards and expanding service areas; reduction of the number of workers not performing norms; simplify management structure; mechanization of accounting and computing; raising the level of specialization of production;
Structural changes in production due to the change in specific scales of individual types of products; laboriousness of the production program; Shares of purchased semi-finished products and components; The specific gravity of new products.
Increased labor productivity cannot be infinite. The economically reasonable limits of productivity growth are dictated by the condition for increasing the mass of consumer value and improving product quality. The desire for immeasurable increase in labor productivity by reducing the number of operating conditions can lead to a decrease in the volume and quality of products.
The main source of meeting the needs of workers is to pay labor, being properly organized, it contributes to the involvement of people into production, becoming the most important means of material incentives for continuous increase in production, increase its effectiveness.
It is necessary to take into account the factors that impede the growth of productivity, such as a decrease in the labor price with a constant increase in the standard of living and an increase in the level of workability costs.
The scope of this or that method varies depending on the management and analysis purposes. At the enterprise and its structural units (workshops, sites), natural and labor methods for measuring labor productivity are most applicable. In some cases, it is advisable to compare the number of personnel not only with the volume of products, but also with the magnitude of profits or net income. This will allow a certain way to estimate the level of labor efficiency of employees of the company as a whole, and not only its industrial and production personnel.
Measuring the absolute level of labor productivity is only the first step. A more complex and time-consuming task is to assess the dynamics of changes in the level of productivity and identification of factors and conditions, reserves and resources affecting the growth of the indicator. The process of developing a system for improving productivity of labor can be represented as a schema (see Fig. 6).
Fig. 6. Personnel labor productivity management system
|
Quantitative analysis of trends in improving labor productivity based on the development strategy of this business |
Comprehensive assessment of the company's capacity in improving labor productivity, taking into account the facts and conditions reflecting the specifics of development stages |
|
|
Determination of reserves for increasing labor productivity by growth factors, taking into account the resource opportunities of the company for this period |
Development of material stimulating programs for specific results of productivity growth in the workplace, in the division, in the company |
This scheme allows you to trace the stages of the formation of an integrated system and the location of labor productivity in the overall system for managing the efficiency of the company. They relate both private and general. The increase in labor productivity should be considered as a specific means of increasing the economic efficiency of the company. Any effective management includes measures directly focused on living labor, reducing the inefficient costs of working time, improving labor productivity.
The proposed stages should be considered as a methodological approach to the creation of a comprehensive management system for the growth of labor productivity in real conditions of practical business.
Conclusion
Labor productivity, regardless of the political device, is the most important indicator of the development of the economy.
Depending on the degree and nature of the impact on the level of productivity, factors can be combined into three groups: material and technical, organizational and economic and socio-psychological.
Material factors are associated with the use of new techniques, progressive technology, new types of raw materials and materials.
Organizational and economic factors are determined by the level of employment, production and management.
Socio-psychological factors are the quality of labor collectives, their socio-demographic composition, the level of training, discipline, labor activity and creative initiatives of workers, the system of value orientations, the style of leadership in divisions and enterprises in general and, the main thing, the correct motivation of employees.
The increase in labor productivity provides further development and favorable prospects, and in combination with competent marketing and sales policies, competitiveness, which is an indispensable condition for the market economy. And, ultimately, the growth of labor productivity leads to an increase in the standard of living of the population.
With the entire latitude of methods, with the help of which employees can be motivated, the head must choose how to stimulate each employee to fulfill the main task - the survival of the company in a tough competitive struggle. If this choice is successfully made, then the head gets the opportunity to coordinate the efforts of many people and together to implement the potential opportunities of the team for the benefit of the prosperity of its organization, and society as a whole.
List of sources used
Makarova IK Personnel management: visual teaching materials. - M.: IMPE them. A.S. Griboedova, 2006. - 98c.
Production management: Textbook for universities / ed. S.D. Lielenkova - M: Uniti - Dana, 2001 - 583c.
Sergeev I.V. Enterprise Economy: Tutorial 2nd Edition, Pererab. and add. - M.: Finance and Statistics, 2002 - 304c.
Ustinov V.A. "Enterprise Management Economics" Tutorial. - M.: GAU, 2003.
Shekshnya C.B. Personnel management of the modern organization: educational and practical manual. - M.: Business School "Intel-Synthesis", 1998. - 352c.
The most objective indicator of the intensity of the use of labor resources is labor productivity.
The following indicators are distinguished, characterizing labor productivity:
Generalizing indicators- This is an average annual, mid-day and average hourly production of products per employee in value and in physical terms.
Private indicators- These are the time spent on the production of a unit of products of a certain type (labor intensity). Reducing product consideration is a key factor in improving labor productivity.
Auxiliary indicators- The time spent on the execution of a certain type of work or the amount of work performed per unit of time.
The following factors affect the average annual production production of products:
The proportion of workers in the total number of industrialized personnel. The larger the specifications of the number of workers in the total number of working, the higher the level of productivity of all workers.
The average number of days worked out by one worker for the period.
The average duration of the working day.
The average hourly working out of the worker.
The calculation of the influence of these factors on productivity is carried out by methods of deterministic factor analysis.
In addition, such factors such as the increase in the average hourly labor productivity are influenced as:
Technique, technology and organization of production;
The level of automation and mechanization of production;
Level qualification level;
Work experience and age of workers;
Motivation of labor.
It is very effective when studying the influence of factors to the level of the Middle Academy Development of the correlation-regression analysis. The Multifactor Correlation Model of the Mid-Academy Development can be enabled:
Fundsacking or energy-related labor;
Average tariff discharge workers;
The average service life of the equipment;
The share of progressive equipment in the total cost, etc.
Analysis of the level of labor productivity must be considered in close connection with the pay.One of the most important features of the normal functioning of the enterprise is the leading growth rate of productivity of labor compared with the growth rate of average wages. In order to preserve the achieved level of remuneration and product competitiveness, the enterprise should strive to have a higher productivity by reducing labor costs.
In addition, the proportion of product growth is calculated to analyze the efficiency of the use of labor resources by increasing labor productivity and the change in the number of working. The influence of the additional number of workers on the implementation of the plan in terms of production of products (in value terms) is determined by multiplying the planned generation per worker on the absolute deviation of their actual number from the planned indicator. The degree of influence of labor productivity on the volume of production is established by multiplying the absolute deviation from the output plan per one worker on their actual average number.
In the conclusion of productivity analysis, it is necessary to develop specific measures to ensure the growth of labor productivity and determine the reserves of raising the Middle Association, the average daily and average annual production.
9. Analysis of the use of the wage fund.
Foundation for labor Expresses the total costs of the enterprise for the remuneration of workers. The company itself decides which wage fund it can establish, given the state of the market, the need to ensure the competitiveness of products on the market, the level of inflation and other factors.
The analysis is carried out to identify deficiencies in the use of funds aimed at paying for labor, social benefits and benefits and tasks related to the development and functioning of personnel.
Analysis of the total cost of paying, payments and social benefits, analysis of the costs of funds in the main areas of costs and the analysis of the use of the wage and social payments fund is carried out in dynamics and in comparison with the production efficiency achieved. For this, there is a comparison of the actual data for the analyzed period from:
Actual data of the basic period;
Planned indicators;
Regulatory indicators;
The best and worst data of the past periods;
Other data involved for analysis.
Starting to analyze the use of the wage Fund, calculated absolute deviationas a difference between the actually used funds for labor and the basic wage foundation as a whole on the enterprise, manufacturing divisions and categories of workers. Since the absolute change is determined without taking into account the change in the volume of production, it is impossible to judge the savings or overflow of the wage fund.
Relative deviationit is calculated as the difference between the actually accrued salaries and the base fund adjusted to the product volume index. In this case, only the variable part of the wage foundation is adjusted, which changes in proportion to the volume of production.
where - relative deviation on the salary fund;
- the wages of the reporting period;
- Salary plan planned, adjusted for the production volume index.
- respectively, the variable and the permanent amount of the planned wage fund;
- Production volume index.
To the variable part of the wage foundation belong:
Salary of workers on piecework prices;
Prizes working and managerial personnel for production results;
The amount of vacation pay, corresponding to the share of the salary variable.
Permanent part of the wagedoes not change with increasing or decline in production and it includes:
Salary workers in tariff rates;
Salary of employees in the salary;
All types of surcharges;
Payment of workers of housing and communal services, social sphere.
Variable part of FZP Depends on the volume of production, its structure, the specific labor intensity and the level of the average hourly wage.
Permanent part of the FZP It depends on the number of employees, the number of days spent one employee on average for the year, the average duration of the working day and the average hourly wage.
For deterministic factor analysis of the absolute deviation on FZP, the following models can be used:
FZP \u003d ChR 
GZP
FZP \u003d ChR 
D. 
Yard
FZP \u003d ChR 
D. 
P 
CP.
Where the Czemen average annual number of employees
D - the number of days spent by one breaker
P - average working day
GZP - average annual salary of one employee
DZP - the average daily salary of one employee
CPP - average hour salary of one employee
Calculation of the influence of factors on the change in the average annual salary of employees as a whole on the enterprise and in certain categories can be made by the method of absolute differences.
In the analysis process should also set correspondence between the growth rates of average wages and productivity.For extended reproduction, obtaining the necessary profit and profitability, it is important that the growth rate of labor productivity ahead of its growth rates. If this principle is not respected, then the salaries fund occurs, an increase in production costs and a decrease in the amount of profit.
The change in the average earnings of working for a particular period of time (year, month, day, hour) is characterized by its index, which is determined by the ratio of the average salary during the reporting period to the average salary in the base period. Similarly, the productivity index is calculated.
To determine the amount of savings or recalculation of the salary fund due to the change in the relationship between the growth rates of labor productivity and payment, you can use the following formula:
To assess the effectiveness of the use of funds for laborit is necessary to apply such indicators as
Production volume in current prices for salary ruble,
Revenue amount per ruble salary
The amount of profit on the salary ruble.
In the analysis process, the dynamics of these indicators should be studied, the implementation of the plan in their level. The inter-farm comparative analysis will be useful, which will show which company works more efficiently.
Analyze the productivity of labor at a particularly taken enterprise, namely: to give a general characteristic and analyze the technical and economic indicators of the enterprise, analyze the conditions and productivity of labor, as well as negative factors that impede it with an increase ....
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