Analysis of the use of labor resources of the enterprise

Introduction

Analysis tasks

Analysis of the provision of the enterprise with labor resources

Analysis of the use of the working time fund

Labor productivity analysis

Analysis of the effectiveness of the use of labor resources

Conclusion

Bibliography

Introduction

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

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

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

Since the task of this work is a comprehensive theoretical study of the provisions of the analysis of labor resources and their practical application on the example of a particular enterprise, the objectives of the work will be the study of the main directions of this analysis. Therefore, in order to achieve the goals of the work, it is necessary to study, firstly, the availability of workplaces of production units with personnel in the professional and qualification composition required for production; then, the use of labor resources (working time) in the production process; finally, the efficiency of the use of labor resources (the change in output per worker and, on this basis, the change in labor productivity).

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

Analysis of the number and movement of the labor force;

Analysis of the use of working time;

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

Analysis of the effectiveness of the use of labor resources.

Analysis tasks

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

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

For this purpose, an assessment is made of the provision of the enterprise with labor resources, the efficiency of their use, the movement of labor, and also to study the degree of labor productivity and factors affecting it.

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

in the field of the use of labor force - assessment of the provision of the enterprise with the necessary personnel in terms of number, composition, structure, skill level; establishing the compliance of the professional composition and skill level of employees with the requirements of production; study of the forms, dynamics and causes of labor movement, analysis of the impact of the number of employees on the dynamics of production; verification of data on the use of working time and the development of measures for the better use of working time and for the elimination of unproductive expenditure of working time;

in the field of labor productivity - establishing the level of labor productivity by structural divisions; comparison of the received indicators with indicators of the previous periods; determination of extensive and intensive factors of labor productivity growth; assessment of factors affecting the growth of labor productivity; identification of reserves for further growth in labor productivity and their impact on the dynamics of output.

2. Analysis of the provision of the enterprise with labor resources

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

Composition and structure of industrial and production personnel;

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

Availability of qualified employees;

Labor movement.

Employees of the organization are divided into two main groups:

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

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

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

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

In the course of analyzing the availability of labor resources for an enterprise, it is necessary to find out whether a large number of workers led to additional output, and the understaffing of engineering and technical staff led to a deterioration in the work of the technical services of the organization.

A decrease in the number of workers can be assessed as a positive factor if this happened as a result of an increase in the level of mechanization of labor;

When considering the composition of the labor force, it is necessary to analyze the change in the share of auxiliary workers in the total number of employees. At the same time, it is necessary to answer the question: how is the task to reduce the use of manual labor carried out in the organization, which can be set as an indicator of the proportion of the number of workers engaged in manual labor in relation to the total number of workers as of the end of each reporting year. Thus, the conclusion about the fulfillment of the task to reduce the use of manual labor in the organization is made on the basis of a comparison of the proportion of the number of the above workers for previous reporting years.

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

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

The planned number of personnel, adjusted for the coefficient of change in output;

The difference between the actual headcount and the planned headcount, adjusted for the rate of change in output.

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

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

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

Number of workers × Tariff coefficient

Average of each rank of each rank

Tariff =

coefficient Number of workers of each category

The analysis of security by skill level is carried out by comparing the average actual coefficient of workers of a particular specialty with the average coefficient of actually performed work. If the actual average wage category of workers is lower than planned, and even more so below the average wage category of work, then the following conclusions can be drawn: the quality of products (works, services) and its competitiveness are declining, the costs of production and sales of products are increasing.

If the average category of workers is higher than the average wage category of work, then the following conclusion can be drawn: there are unproductive expenses (leading to an increase in the cost of production and a decrease in profits) in connection with additional payments to workers for their use in less skilled jobs. This increases costs and reduces profits.

MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION

TYUMEN STATE UNIVERSITY

INTERNATIONAL INSTITUTE OF FINANCE, MANAGEMENT AND BUSINESS

Department of "Accounting and AHD"

COURSE WORK

on the topic of analysis:

"ANALYSIS OF THE USE OF LABOR RESOURCES AT THE ENTERPRISE"

Completed by: 4th year student of the specialty "Accounting and Audit" group 1299 Zamyatina V.A.

Head: Moseeva Yu.B.

TYUMEN

INTRODUCTION 3

1.1 Analysis of the provision of the enterprise with labor resources 5

1.2 Analysis of the use of working time fund 7

1.3. Labor productivity analysis 9

2.1. Brief description of OAO DOK Krasny Oktyabr 11

2.2 Analysis of the provision of the enterprise with labor resources 12

2.3 Analysis of the use of working time fund 14

2.4 Labor productivity analysis 17

2.5 Labor factors and their impact on output 19

CONCLUSION 21

REFERENCES 23

APPENDICES 25

INTRODUCTION

The economy of our country has practically switched to market rails and operates exclusively according to the laws of the market. Enterprises themselves are responsible for their activities, and they themselves make decisions about further development. And in a market economy, the one who makes the best use of the resources available to him to obtain the maximum amount of profit survives, solving the main problems of economic activity.

Of the currently known factors of production, one of the main, and often the main, requiring the greatest costs, is labor.

The main goal of this work can be formulated as follows: to assess the labor indicators of a particular enterprise (it will be JSC DOK Krasny Oktyabr), practically consolidating the knowledge gained in the classroom on the economic analysis of the economic activities of enterprises.

In doing so, the following tasks will be solved:

1. Comparison of the concepts of "labor resources" and "labor force", an approximate description of the indicators used in this analysis.
2. Research at the enterprise JSC DOK "Red October". labor productivity, headcount dynamics, use of labor resources and working time fund.
3. Identification of reserves for increasing the productivity of workers and increasing the volume of production.

The object of the study was OJSC DOK Krasny Oktyabr, which manufactures furniture, laminated boards, joinery, sliced ​​veneer and trades in its products.

Let's evaluate the activity of the enterprise. The analysis is carried out for 2001-2002.

Sources of information for analysis are presented in the Appendix.

CHAPTER 1. THEORETICAL ASPECTS OF THE ANALYSIS OF AN ENTERPRISE'S WORK

1.1 Analysis of the security of the enterprise with labor resources

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

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

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

All personnel of the enterprise are divided into two groups: industrial and production personnel (PPP) and personnel of non-industrial facilities. PPP workers are divided into workers and employees. Among the employees, managers, specialists, and other employees (clerical, accounting personnel) are singled out.

In the process of analysis, the actual average headcount (AMS) of certain categories is compared with the planned one in absolute terms and as a percentage of the corresponding base, while it is necessary to study the change in the structure of personnel.

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

Inbound turnover =___ accepted employees total ____________

Disposal turnover = ___ y total number of employees ______________

average number of employees

Total turnover = __ employees hired + employees fired__

average number of employees

Yield = dismissed at will and violation of discipline

personnel average number of employees

Frame persistence = number of employees who worked a year

average number of employees

Personnel turnover rates are not planned, therefore their analysis is carried out by comparing the indicators of the reporting year with those of the previous year. The turnover of workers plays an important role in the activity of the enterprise. Permanent personnel who have been working at the enterprise for a long time improve their qualifications, master related professions, quickly navigate in any atypical environment, create a certain business atmosphere in the team, actively influencing labor productivity. The coefficients of permanence and stability of personnel reflect the level of remuneration and satisfaction of employees with working conditions, labor and social benefits.

1.2. Analysis of the use of the working time fund

But the indicators of the provision of an enterprise with employees do not yet characterize the degree of their use and, naturally, cannot be factors that directly affect the volume of output. Output depends not so much on the number of employees, but on the amount of labor expended, determined by the amount of working time. Therefore, it is necessary to study the efficiency of using the working time of the labor collective of the enterprise.

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

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

FRV=HRDCHP

The object of analysis in this case is the deviation of the actual hours worked in man-hours in the reporting period from the corresponding indicator for the previous year. This deviation can be affected by such factors as: a change in the number of workers, a change in the length of the working period and a change in the length of the work shift.

The influence of these factors on the change in the working time fund can be established by the method of chain substitution:

DFRV chr \u003d (CR f - CR pl) ´ D pl ´ P pl

DFRF d = (D f - D pl) ´ CR f ´ P pl

DFRF n = (P f - P pl) ´ D f ´ CR f

It is possible that working time according to the established working regime is fully used: there are no downtime or absenteeism. But there are also possible losses of working time as a result of absenteeism and downtime of equipment from the inefficient use of working time.

Distinguish between the concepts of safe days, all-day and intra-shift downtime, absenteeism and absenteeism. A worker may show up for work and not work during the entire shift or part of the shift. Hence the concept of all-day and intra-shift downtime. Absenteeism is a failure to appear at work for disrespectful reasons, that is, without legal grounds for this.

When analyzing, it is important to establish which of the reasons that caused the loss of working time depend on the labor collective (absenteeism, equipment downtime due to the fault of workers, etc.) and which are not due to its activities (vacations, for example). The elimination of losses of working time due to reasons depending on the labor collective is a reserve that does not require capital investments, but allows you to quickly get a return.

It is also necessary to pay attention to unproductive costs of working time (hidden losses of working time). This is the cost of working time for the manufacture of rejected products and the correction of defects, as well as in connection with deviations from the technological process.

To determine the unproductive loss of working time associated with marriage, it is necessary to divide the sum of the wages of workers in rejected products and the wages paid to workers to correct it by the average hourly wage of workers.

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

1.3. Labor productivity analysis

The same result in the production process can be obtained with different degrees of labor efficiency. The measure of labor efficiency in the production process is called labor productivity. In other words, labor productivity is understood as its effectiveness or the ability of a person to produce a certain volume of output per unit of working time.

At the workplace, in the shop, at the enterprise, labor productivity is determined by the amount of products that a worker produces per unit of time (output), or the amount of time spent on manufacturing a unit of output (labor intensity).

This indicator should be given special attention, because. it is on him that the level of many other indicators depends - the volume of manufactured products, the level of its cost, the expenditure of the wage fund, etc.

In the process of analyzing labor productivity, it is necessary to establish the degree of fulfillment of the plan and the dynamics of growth, the reasons for changing the level of labor productivity. Such reasons may be a change in the volume of production and the number of PPPs, the use of mechanization and automation tools, the presence or elimination of intra-shift and all-day downtime, etc.

The general indicator of labor productivity (production per worker or one worker) largely depends on the material intensity of individual types of products, the volume of cooperative deliveries, and the structure of products.

Labor productivity is calculated per PPP worker and per worker. The presence of these two indicators allows us to analyze the shifts in the structure of the enterprise's personnel. The higher growth rate of labor productivity per PPP employee compared to the growth rate of labor productivity per worker indicates an increase in the proportion of workers in the total number of PPPs and a decrease in the proportion of employees. An increase in the proportion of employees is justified only if, at the same time, an increase in the productivity of all PPP personnel is achieved due to a higher organization of production, labor and management. As a general rule, the rate of productivity growth per PPP worker (per worker) should be equal to or higher than the rate of productivity growth per worker.

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

The generalizing indicators include the average annual, average daily, average hourly output per worker in value terms. Partial indicators are the time spent on the production of a unit of output in physical terms for one man-day or man-hour.

The average annual output of one worker can be represented as the product of the following factors:

HW= UD H D W P W SW

In turn, these factors can be expressed as follows:

Average annual output (GV) = __________ TP__________

Share of workers in total headcount (LE) = ___________ SSC workers_____

Number of days worked by one = ___ total number of _h/d__

Workers per year (Y) AMS of workers

Average working hours = _ total number of hours worked__

Day (P ) total number of hours worked

Average hourly output (SV) = _______ TP__________________

Total hours worked

CHAPTER 2. ANALYSIS OF LABOR INDICATORS

2.1. Brief description of the enterprise

The full official name of the company is Open Joint Stock Company Woodworking Plant "Red October". Abbreviated. the name of the company is OAO DOK Krasny Oktyabr, located at the address: Tyumen, index 625001, Kombinatskaya street, 60, The company was registered by order of the head of the territorial administration of the city of Tyumen in the Kalinin administrative district No. 1385 dated October 16, 1997 ..

Form of ownership - private.

The Company is a legal entity and has the right to carry out any types of economic and other activities, have any civil rights and bear all obligations associated with the implementation of this activity.

The Company is guided by the Civil Code of the Russian Federation dated October 21, 1994, the Federal Law "On Joint Stock Companies" dated December 26, 1995 No. 208-FZ. other regulations.

The shares of an open society are distributed in free sale. They can be purchased by both legal entities and individuals. JSC DOK "Krasny Oktyabr" is a legal entity and owns separate property recorded on its independent balance sheet, acquires and exercises property and non-property rights on its own behalf, bears obligations, acts as a plaintiff and defendant in courts.

The supreme management body of the Company is the general meeting of shareholders.

The enterprise carries out the following activities; furniture manufacture, production of chipboards, production of laminated boards production of sliced ​​veneer production of joinery products.

Furniture made of solid wood and laminate - sets of cabinet furniture "Div", "Grace", office set "Image" meet all the requirements of a sophisticated buyer. These products have everything that meets modern requirements - this is ecology, design, and durability. Based on environmentally friendly materials, the production of school furniture has been launched. In addition, JSC DOK Krasny Oktyabr produces floorboards, sheathing and planing moldings made on imported equipment. Also for construction and repair there are window and door blocks, wall panels. At the request of the customer, furniture is completed and manufactured according to his wishes.

2.2. Analysis of the security of the enterprise with labor resources.

In this section, we will analyze the composition of employees by categories of personnel and illustrate the dynamics of the number of employees.

Table 1.

Analysis of the personnel structure of the enterprise

					deviation	growth %
The average number of PPP, total, including:
Leaders
Specialists

The results of the analysis show that the composition of employees by categories of personnel in OAO DOK Krasny Oktyabr has changed significantly.

As can be seen from the table, the number of PPP in the reporting year increased compared to the previous year and amounted to 112%, which in absolute terms amounted to 114 people. The table shows that the share of workers in the total number of employees of the enterprise increased by 15% in 2002 compared to 2001. The proportion of managers and specialists has also increased. 1 person has been added to the management team.

Thus, at the analyzed enterprise there is a “surplus” of the labor force.

Analysis indicators of movement and permanence of personnel.

Table 2.

Labor movement

	Indicators			Abs. growth	Rel. growth%
	Consisted of employees at the beginning of the period, pers.
	Total accepted, pers.
	Total dropped out, people, including:
	At your own request;
	Transferred to other enterprises
	Dismissed for violation of labor discipline;
	On downsizing
	Consisted of employees at the end of the period, pers.
	Average headcount, pers.
	Number of employees who worked for a year, pers.
	Intake turnover ratio, % (p. 2: p. 9)
	Retirement turnover ratio, % (p.3:p.9)
	Total turnover ratio, % [(line 2+line 3): line 9]
	Staff turnover rate, % [(p.4+p.5):p.9]
	Frame retention rate, % (p.10:p.9)

From the analysis of the movement of the labor force, it can be seen that the total turnover ratio for OAO DOK Krasny Oktyabr increased by 22%. The turnover rate for admission in 2002 is higher than the rate of withdrawal, in the past year - on the contrary.

The number of people dismissed for violation of labor discipline (absenteeism, lateness, etc.) decreased by 2 times. Thus, great attention is paid to discipline in the enterprise. On the other hand, in 2002, 7 fewer people left of their own free will - 138 people (including temporary workers).

The percentage of hired workers decreased by 49%. The number of employees who worked at the enterprise throughout the year also increased. It can be concluded that the workers are satisfied with the working conditions and the level of earnings.

2.3 Analysis of the use of the working time fund.

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

Table 3

Use of the labor resources of the enterprise

Indicators			deviation
Average number of workers (HR)
Worked per year by one worker:
Hours (H)
Average working day (P), hours
Working time fund, h.

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

PDF = CR ´ D ´ P.

At the analyzed enterprise, the actual working time fund is 215941.6 hours more than last year. The influence of factors on its change can be established by the method of absolute differences:

DFRV chr = (CR f - CR pl) ´ D pl ´ P pl =

= (841- 730) ´ 238.2 ´ 7.89 = +208613.17 h;

DFRF d = (D f - D pl) ´ CR f ´ P pl =

= (237.2 - 238.2) ´ 841 ´ 7.89 = -6635.49 h;

DFRF n = (P f - P pl) ´ D f ´ CR f =

= (7.96 - 7.89) ´ 841 ´ 237.2 = +13963.94 h;

Total + 215941.64 hours

As can be seen from the above data, the existing labor resources of JSC DOK Krasny Oktyabr are not fully utilized. On average, one worker worked 237.2 days instead of 238.2, in connection with which the extra-planned whole-day loss of working time amounted to 1 day for one worker, and 841 days for all.

The absence of overtime worked indicates a good organization of the production process.

To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared (Table 4).

The work schedule of the enterprise is set to 2 days off. The Labor Code establishes the length of the working day - 8 hours (with a five-day working week), 10 holidays and 10 shortened pre-holiday days.

As can be seen from the data in the table, the plan was to improve the use of working time. Each member of the labor collective in 2002 had to work 240 working days instead of 238.2 for the previous year.

The reduction of all-day loss of working time was envisaged as a result of measures to reduce absenteeism, downtime and illness. Number of no-shows in 2002 it was supposed to reduce by 28%, but the decrease was only 18.5%.

Table 4

Balance of working time per one average worker

	Indicators				abs. off		rel. growth, %		% of you-fulfillment of the plan
							actual
	Calendar fund of time, incl.
	Festive
	Weekends
	Nominal working time fund, days (p.1-p.2-p.3)
	Absences from work, days, including:
	Annual holidays
	Turnout fund of working time, days (p. 4-p. 5)
	Duration of the working day, hour.
	Working time budget, hour, (p.10*p.11)
	Pre-holiday shortened days, hour.
	Intra-shift downtime, hour.
	Useful working time fund, hour, (p. 12-p. 13-p. 14)
	Average working day, hour.

According to the balance of working time, it is clear that absenteeism increased against the plan by 2.8 days. This increase is due to:

Exceeding the planned amount of annual leave +1.8 days

Diseases + 0.4 days

Downtime reduction - 0.2

Total increase + 2 days.

Of all the whole-day loss of working time, special attention is paid to the loss of working time as a result of absenteeism. In 2002, the company fired 5 people for violating labor discipline. Measures were taken to reduce absenteeism, the reasons for absenteeism and other violations were clarified.

2.4 Analysis of labor productivity.

In this section, we will analyze the dynamics of labor productivity with an assessment of the implementation of the plan. For analysis, we summarize the data in the following table.

Table 5

Labor productivity indicators at the enterprise

	Indicators			absolute deviation	relative growth
	The volume of production in comparable prices, thousand rubles
	SCH PPP, people,
	Incl. workers, pers.
	The number of hours worked by workers.
	Number of workers worked h / h (thousand / h)
	Average annual output of one PPP employee, rub. (p.1*1000:p.2)
	Production of one worker, rub.:
	Average annual (line 1*1000: line 3)
	Average daily (line 1*1000: line 4)
	Hourly average (p.1*1000:p.5)
	Average number of days worked per worker per year (p.4:p.3)
	Average number of hours worked per worker per year (p.5:p.3)
	Average duration of the working day, hours (p. 5: p. 4)

After analyzing labor productivity at the enterprise, we found the following: the average annual output of one PPP employee increased in 2002 compared to 2001 by 77%, which in absolute terms amounted to 112,677.99 rubles; the average annual output per worker increased in 2002 compared to 2001 by 72%, which in absolute terms amounted to 137,798.53 rubles; compared to the previous year, the indicators of the average daily and average hourly output per worker increased by 72% and, respectively, by 71%, which in absolute terms amounted to 584.32 rubles. and 72.51 rubles.

The following factors can influence output deviations: the share of workers, the days worked by one worker per year, the average working day and the average hourly output. The influence of these factors on the average annual output can be established by the method of chain substitution.

HW= UD H D W P W SW

DHWud=(UD1-UD0) ´D0´P 0´CB0=(0.79-0.77)´238.2´7.89´101.67=3821.567

DGVd=(D1-D0)´ UD1´ P0 ´SV0=(237.2-238.2)´0.79´7.89´101.67=-633.719

DGVp=(P1-P0)´ UD1 ´D 1´SV0=(7.96-7.89)´0.79´237.2´101.67=1333.622

DGVsv=(SV1-SV0)´UD1´P1´D1=(174.18-101.67)´0.79´237.2´7.96=

Total + 112677.99

The above data indicate that the company is experiencing an increase in labor productivity. This is due to the increase in the share of workers at the enterprise in 2002, the increase in the average length of the working day, and also due to the introduction of modern new technologies in production that meet European standards. This entails a simultaneous increase in the volume of work performed, so the trend towards an increase in output is favorable and indicates the efficient use of labor resources at the analyzed enterprise.

2.5 Labor factors and their impact on output.

In the process of analyzing labor productivity and production volume, we will solve the following main tasks: we will evaluate the dynamics of these indicators, the degree of fulfillment of the plan, we will determine and evaluate the factors affecting these indicators and their deviation from the plan.

The analysis is based on the formula:

TP \u003d P * y * q * h * hh, where

TP - the volume of marketable products;

P - the average number of PPP;

y is the share of workers in the total number of PPPs;

q - the average number of days worked by one worker per year;

h - the average duration of the work shift;

vh - average hourly output of one worker;

Name of factors	Influence in abs. expression
Change in the number of PPP	DTP n = (P1-P0) ´ у0 ´ q0 ´ ch0 ´ hc0 = = (1064-950) ´ 0.77 ´ 238.2 ´ 7.89 ´ 101.67 16772.86 tr.
Changing the structure of the RFP	DTP y = П1 ´ (у1-у0) ´ q0 ´ ch0 ´ ch0 = 1064 ´ (0.79-0.77) ´ 238.2 ´ 7.89 ´ 101.67
Changing the whole-day use of working time	DTP q = P1 ´ y1 ´ (q1-q0) ´ ch0 ´ hc0 = 1064´0.79´ (237.2-238.2) ´ 7.89 ´ 101.67 674.28 tr.
Changing intra-shift use of working time	DTP h \u003d P1 ´ y1 ´ q1 ´ (ch1-ch0) ´ hc0 = 1064 ´ 0.79 ´ 237.2 ´ (7.96-7.89) ´ 101.67 1216.26 tr.
Change in the average non-hourly output of a worker	DTP hc = P1 ´ y1 ´ q1 ´ h1´ (vc1 - hc0) = 1064 ´ 0.79 ´ 237.2 ´ 7.96 ´ (174.18-101.67) = 115080 tr.
Total sum of all changes	DTP p + DTP uD+TP q+DTP h + DTP h=+136460.93
	DTP = TP1 - TP0 = 276581-139493 =

The volume of marketable output in 2002 increased by 98% compared to 2001, or by 137,088 thousand rubles. Several factors contributed to this change. The increase in the number of PPP by 114 people increased the volume of marketable products compared to 2001 by 16,772.86 rubles. The increase in the proportion of workers in the PPP led to an increase in the volume of TP by 4066.15 rubles. Inefficient use of full-day working time led to a decrease in the volume of TP by 674.28 thousand rubles, a change in intra-shift use of working time led to an increase in TP by 1216.26 thousand rubles. The increase in average hourly output in 2002 compared to 2001 by 72.51 thousand rubles increased the volume of heat transfer by 115,080 thousand rubles. Thus, the enterprise has reserves for increasing the value of TP both due to extensive and intensive factors.

CONCLUSION

Based on the methodology for analyzing the use of labor resources, the following were investigated:

1. security of the enterprise with the labor resources of the enterprise;

2. indicators of the movement and constancy of personnel;

3. use of the working time fund;

4. labor productivity;

5. labor factors and their influence on the volume of production.

After analyzing the composition of employees by categories of personnel, the results showed that the composition of employees in OAO DOK Krasny Oktyabr has changed significantly. The number of PPPs in the reporting year increased by 112% compared to the previous year. The share of workers in the total number of employees of the enterprise increased by 15% in 2002 compared to 2002. obviously due to the fact that the proportion of workers has increased. 1 person has been added to the management team.

The next stage of our analysis was the study of the movement of the labor force, which showed that for OAO DOK Krasny Oktyabr, the total turnover ratio increased by 5.3%. The turnover rate for admission in 2002 is higher than the retirement rate. The number of dismissed for violation of labor discipline decreased by 2 times. But on their own in 2002, 7 people left less - 138 people. The number of employees who worked at the enterprise throughout the year also increased. The staff retention rate decreased by 4.6%.

Our analysis of the use of the working time fund showed that the actual working time fund at the analyzed enterprise is 215,941.6 hours more than last year. On average, one worker worked 237.2 days instead of 238.2, in connection with which the whole-day loss of working time compared to last year amounted to 1 day per worker, and 841 days for all.

The reduction of all-day loss of working time was envisaged as a result of measures to reduce absenteeism, downtime and illness. In general, both the average annual and average daily output of the enterprise increased compared to the previous year, which could be caused by an increase in the efficiency of both the PPP and the main workers; an increase in the number, as well as the introduction of the latest technologies into production. At the same time, productivity indicators also increased compared to last year.

In the process of analyzing the influence of individual labor factors on the volume of technological production, it was revealed that the volume of marketable output in 2002 compared to 2001 increased by 98%, or by 137,088 thousand rubles. Several factors contributed to this change. The increase in the number of PPP by 114 people increased the volume of marketable products compared to 2001 by 16,772.86 thousand rubles. The increase in the share of workers in the PPP led to an increase in the volume of TP by 4066.15 tons. rub. The change in the use of intra-shift working time led to an increase in the volume of TP by 1216.26 thousand rubles, respectively, and a decrease in full-day time by 674.28 thousand rubles. The increase in average hourly output in 2002 compared to 2001 by 72.18 rubles increased the volume of heat transfer by 137,088 tons of rubles. Thus, the enterprise has reserves for increasing the value of TP both due to extensive and intensive factors.

All of the above indicates that the analyzed enterprise labor resources are used efficiently.

BIBLIOGRAPHY

1. Abryutina M.S., Grachev A.V. Analysis of the financial and economic activity of the enterprise: Educational and practical guide. - M.: Business and service, 1998. - 256 p.

2.Bakanov M.I., Sheremet A.D. Theory of economic analysis: Textbook. - 4th ed., add. and reworked. - M.: Finance and statistics, 2001. - 416 p.: ill.

3. Barylenko V.I. Analysis of the cost of production in associations of the building complex. - M.: Finance and statistics, 1990. - 190 p.

1. Derkach D.I. Analysis of the production and economic activities of an industrial enterprise. Textbook for high schools. M.: Economics, 1975 - 389 p.

5. Zhuravlev V.V., Savrukov N.T. Analysis of the economic and financial activities of enterprises. Lecture notes. CHIEM SP6GTU. Cheboksary, 2001. - 135 p.

6. Lyubushin N.P., Leshcheva V.B., Dyakova V.G. Analysis of the financial and economic activities of the enterprise: Proc. Manual for High Schools / ed. prof. N.P. Lyubushin. - M.: UNITI-DANA, 2001. - 471 S.

7. Petrov V.I. Analysis of the use of labor resources of the enterprise // Modern management - 2001. - No. 12. - With. 21-25.

8. Petrochenko P.F. Analysis of labor indicators. Proc. Manual for universities, 2nd ed., revised. M.: Economics, 1989 - 288 p.

9. Savitskaya G.V. Analysis of the economic activity of the enterprise: 4th ed., Revised. and additional - Minsk: LLC "New Knowledge", 2001. - 688 p.

10. Strazhev V.I. Analysis of economic activity in industry:

ATTACHMENT 1

EXTRACT FROM FORM 5-Z

The volume of marketable products of OAO DOK Krasny Oktyabr

For 2001 139493000 rubles;

For 2002, 276581000 rubles.

APPENDIX 2

INFORMATION ON THE COMPOSITION OF THE INDUSTRIAL AND PRODUCTION PERSONNEL

APPENDIX 3

EXTRACT FROM FORM 2-T

MOVEMENT OF WORKERS AND PROSPECTED RELEASE

The name of indicators	Person (payroll without external part-timers)
Number of employees at the beginning of the year
Accepted workers total
Total retired workers
Transferred to other enterprises
For violation of labor discipline
Of your own accord
On downsizing
Number of employees who worked for a year
Number of employees at the end of the reporting period
Average headcount, people

Ministry of Education and Science of the Russian Federation

NOU Moscow Academy of Entrepreneurship under the Government of Moscow

Blagoveshchensk branch

Faculty: Economic

Specialty: 080109 "Accounting, analysis and audit"

Department: "Accounting and economic analysis"

Discipline: "Complex economic analysis".

Course work

On the topic: "Analysis of the use of labor resources of the enterprise" (on the example of Ilnur LLC).

Executor:

Student of group B-634

Vasilyeva I.I.

Supervisor

Blagoveshchensk

Plan

Introduction

1. Labor resources, their importance and role in production

1.1 The concept and essence of labor resources

1.2 Indicators of labor force dynamics, their brief description

2. Analysis of the use of labor resources of the enterprise

2.1 Brief economic characteristics of the enterprise Ilnur LLC

2.2 Analysis of the number and composition of employees

2.3 Labor productivity analysis

2.4 Analysis of the use of the working time fund at the enterprise

2.5 Analysis of payroll use

3. Ways to improve labor productivity and increase wages

Conclusion

List of used literature

Application

Introduction

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

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

In market conditions, the center of economic activity moves to the main link of the entire economy - the enterprise. Indeed, in the new economic conditions, only those who most competently and competently determine the requirements of the market survive, organize the production of products that are in demand, and provide their employees with a high income. A correct assessment of economic activity makes it possible to establish the most effective, corresponding to the labor expended, material incentives, to identify available reserves that were not taken into account by the planned task, to determine the degree of fulfillment of tasks and on this basis to determine new tasks, to orient labor collectives towards the adoption of more intense plans.

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

Therefore, the purpose of this course work is to analyze the motivation of labor in the enterprise, identify reserves and use opportunities, develop measures to bring them into action.

To achieve this goal it is necessary:

Summarize the theoretical aspects of the topic;

Consider the production and economic characteristics of the enterprise LLC "Ilnur";

Assess the security of the enterprise with labor resources in general and by category;

Determine indicators of staff turnover;

Analyze the use of the working time fund at this enterprise;

Determine how effectively the labor resources of the enterprise are used;

Analyze the wage fund of the enterprise;

Develop measures to improve the organization of labor at the enterprise in question.

Sources of information for the analysis of labor resources are: labor plan; "Report on labor" - F. No. 1-T; "Report on the costs of production and sale of products (works, services) of the enterprise" - F. No. 5-Z; "Summary table of key indicators (complex characterizing the economic activity of the enterprise)" - F. No. 22; statistical reporting of the personnel department on the movement of workers; operational reporting of shops, departments, services of the enterprise; other reporting related to the labor resources of the enterprise and production units and services, depending on the goal and objectives set by the researcher; determination of factors and a quantitative change in their influence on the change in labor indicators; finding ways to eliminate factors that negatively affect, and to consolidate the influence of positive ones.

The object of the study of the course work on the topic "Analysis of the use of labor resources of the enterprise" is the enterprise LLC "Ilnur".

This work was carried out according to the accounting and statistical records of this enterprise for the corresponding period from 2005 to 2007, using materials from journal articles and special economic literature.

The labor resources include the economically active, able-bodied part of the population, which has the physical and spiritual abilities to participate in labor activity.

In support of the above, labor resources include:

1. population of working age, with the exception of war and labor invalids of groups I and II and unemployed persons receiving pensions on preferential terms;

2. working persons of retirement age;

3. working teenagers under the age of 16. Under Russian law, adolescents under 16 years of age are hired upon reaching the age of 15 in exceptional cases. It is also allowed, in order to prepare young people for work, to employ students in general education schools, vocational and secondary specialized educational institutions upon reaching the age of 14 with the consent of one of the parents or a person replacing him, provided that they are provided with light labor that does not cause harm to health and not interfering with the learning process /4/.

The personnel working at the enterprise is the main value of production. And the provision of the enterprise with labor resources and the effectiveness of their rational use entirely depend on: the volume and timeliness of the performance of work (services), increasing the efficiency of using equipment, machines and mechanisms in the production process, and as a result - the volume of production, its cost, profit and a number of others. economic indicators. Therefore, a comprehensive analysis of labor is the key to revealing hidden production resources. It is advisable to analyze labor resources in some areas, the most important of which are:

Analysis of the use of working time;

Analysis of the level of education of employees;

Analysis of labor productivity;

Labor intensity analysis;

Payroll analysis.

The study and evaluation of the efficiency of the use of labor force and labor costs is the purpose of the analysis of indicators on labor and wages of the enterprise. From which it follows that the main tasks of the analysis of the use of labor and wages in the field of labor use are:

Studying the number of employees by composition and skill level, in dynamics and in comparison with other enterprises;

Evaluation of the efficiency of employees' labor in terms of its productivity (sales volume per employee), the share of extensive and intensive factors of labor productivity growth and identification of the reasons for their change;

Calculation of the impact of changes in the number of employees and labor productivity on the dynamics of sales;

Study of the used norms for the development of time costs and their impact on the growth of labor productivity;

Identification of reserves for improving the use of labor force.

In the area of ​​wages:

Studying the forms and systems of remuneration and the validity of their choice by the enterprise;

Estimation of the size of labor costs as a percentage of sales, by their share in total sales costs in dynamics, compared with similar indicators for the industry in the region, country and competing enterprises;

Determination of the average wage for the main categories of workers and the study of its changes in dynamics in relation to the value prevailing in the industry in the region and country, in other enterprises;

Calculation of the impact of changes in the number of employees and average wages on changes in the amount of wage costs in dynamics;

Evaluation of the effectiveness of bonus systems for different categories of employees;

Study of the growth rate of average wages and labor productivity;

Identification of reserves and determination of specific measures for their use in order to increase the efficiency of the use of funds for wages.

To do this, it is necessary, using the results of the analysis for a number of recent years and on their basis, to determine real ways to improve the use of labor, as well as the possibility of more efficient use of forms and systems of remuneration to achieve high final results of the enterprise /2/.

The labor collective is not a constant value in terms of size and skill level, it changes all the time: some workers are fired and others are hired. To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:

- recruitment turnover ratio (K PR):

K P R = K P R.P / S R.Ch.P., (1)

where K P R.P. - the number of personnel hired;

With R.Ch.P. - the average number of employees.

The average headcount is set for a certain period of time and is calculated as a weighted average using the formula:

With R.Ch.P. \u003d (H N + H K) / 2, (2)

where Ch N - the numerical composition in the initial period;

Ch K - the numerical composition in the final period.

- retirement turnover ratio (K B):

K B = K U.R. / S R.Ch.P., (3)

where K U. .R. - the number of retired workers.

- staff turnover rate (K T.K.):

To T.K. = (K U.R.S O B. + K U.R.N A R.)/S R.C.P., (4)

where K U.R.S. O B. - the number of employees who quit their jobs;

TO U.R..N A R. - the number of employees who quit for violation of labor discipline.

- coefficient of constancy of the composition of the staff (K P.S.):

To P.S. = K V.G. /S R.Ch.P. , (5)

where - K V G. - the number of employees who have worked the whole year.

When analyzing the movement of personnel, special attention is paid to the reasons for the dismissal of employees. The main reasons for dismissal are: natural loss (due to death); collective and individual layoffs; change of official position (or transfers to other positions); retirement; expiration of the contract.

It is necessary to study the reasons for the dismissal of employees (of their own free will, staff cuts, violation of labor discipline, etc.) / 3 /.

Ilnur LLC is registered at the address: Blagoveshchensk, st. Hospital, 79/2 and is a legal entity.

The constituent document of Ilnur LLC is the Charter, developed in accordance with the Civil Code of the Russian Federation, and registered on June 26, 2002 based on the application of the director of Ilnur LLC.

The company owns separate property recorded on its own balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, perform duties, be a plaintiff and defendant in court.

The Company also has a round seal with the full name and indication of its location, has the right to have stamps and letterheads with its company name, its own emblem and trademark, as well as other means of individualization, has the right to open bank accounts in the Russian Federation in accordance with the established procedure.

The Company is liable for its obligations with all its property. The Company is not liable for the obligations of all participants. Members of the company bear the risk of losses associated with the activities of the company, within the value of their contributions.

Ilnur LLC is a commercial organization established for the manufacture, repair and sale of upholstered and office furniture, wardrobes, kitchen sets and accessories.

The Company independently plans and carries out its business activities, is responsible for the results of these activities and for the fulfillment of its obligations to its employees and banks in accordance with the current legislation.

LLC "Ilnur" sells its products, works, services at prices and tariffs set independently or on a contractual basis.

The sources of formation of the company's property are:

borrowed funds, including loans from banks and other organizations;

depreciation deductions;

contributions of participants and voluntary donations of citizens;

other receipts that do not contradict the law.

The authorized capital of the enterprise at the time of its organization, according to the constituent documents, amounted to 17,000 thousand rubles. There were no changes in the authorized capital of the company in the period under study. No changes were made to the charter during the period under study.

Let's consider the main economic indicators of Ilnur LLC for the period 2005 - 2007 in Table 2.1.1.

As a result of the production activity of Ilnur LLC, its main economic indicators underwent the following changes.

How we see from the data of table 2.1. the enterprise in 2007 received a profit from the sale of goods, which amounted to 7590 thousand rubles. Thus, for example, proceeds from the sale of goods increased by 25.4% compared to 2005 and amounted to 29,600 thousand rubles. In relation to the level of 2005, it increased by 5991 thousand rubles. and reached 23609 thousand rubles. and to the level of 2006, respectively, by 4005 thousand rubles. (15.6%) and reached 25595 thousand rubles. This is due to the increase in product prices. The cost of goods sold in 2007 increased by 15% compared to 2005 and reached 22,010 thousand rubles. in the reporting year.

In relation to the level of 2005, the cost of goods sold increased by 15% or by 2873 thousand rubles. and to the level of 2006 respectively by 8.0% or by 1631 thousand rubles. Profit from sales increased every year. In the reporting year, it also increased by 3118 thousand rubles. in relation to 2005.

Table 2.1.1 - Main economic indicators of the financial activity of Ilnur LLC. thousand roubles.

Indicators	2005,.	2006	2007	2007 by 2005		2007 by 2006
				("+, "-")	%	("+", "-")	%
1.	Sales proceeds, thousand rubles	23609	25595	29600	5991	125,4	4005	115,6
2.	Cost of sales of goods, thousand rubles	19137	20379	22010	2873	115,0	1631	108,0
3.	Profit from sales, thousand rubles	4472	5216	7590	3118	169,8	2374	145.5
4.	Net profit, thousand rubles	1073,3	1251,8	1821,6	748,3	169,7	569,76	145,5
5,	Profitability level, %	0,19	0,20	0,26	-	0,07	-	0,05
6,			45	43	+2	104,8	-2	95,6

The amount of profit from sales in 2007 amounted to 7590 thousand rubles. Thus, the increase in cost did not affect the profit of the organization. It can also be noted that net profit, like most indicators, increased in 2007 compared to 2005 by 748.3 thousand rubles. and amounted to 1821 thousand rubles in the reporting year. The level of profitability was 0.26%.

All of the above dynamics indicators indicate that Ilnur LLC is in a stable financial position. This can be seen in the dynamics of an increase every year in such indicators as: sales proceeds, gross profit, as well as net profit.

The average number of employees of Ilnur LLC during the period under review fluctuated and in 2007 decreased by 2 people compared to 2006 and amounted to 95.6%.

It is customary to analyze the composition of employees at an enterprise in terms of the number of employees, structure, correspondence of jobs to the composition of employees of the enterprise, dynamics of the numerical composition and staff (personnel) turnover.

Analyzing the number of personnel, it is necessary to establish the total number of employees and compare it with the needs of the enterprise. Analysis of the personnel structure can be carried out according to the following parameters: length of service, gender, age, professional characteristics, professional training, etc.

The staff of the organization is divided into the following categories: - managers (general director, chief accountant, head of the main production, head of the security service);

Employees - employees performing financial and settlement functions (accountant - cashier);

Specialists who organize and manage the production process (HR inspector, purchasing manager, specialist in the repair and maintenance of woodworking equipment);

Workers - employees of the enterprise directly involved in the creation of material values ​​or the provision of production services

Table 2.2.1 Dynamics of the movement of personnel of Ilnur LLC "

Index	2005	2006	2007	Changes
				2006 to 2005		2007 to 2006		2007 to 2005
				people	%	people	%	people	%
	41	40	35	-1	97,6	-5	87,5	-6	85,4
Recruited	20	21	18	1	105	-3	85,7	-2	90,0
You were	15	19	12	4	127	-7	63,2	-3	80
Including:
at will	3	7	4	4	233	-3	57,1	1	133
dismissed for violation of labor discipline	2	4	5	2	200	1	125	3	250,0
	40	42	41	2	105	-1	97,6	1	102,5
	41	45	43	4	110	-2	95,6	2	104,9
	0,49	0,47	0,42	-0	-0,05	-0,1
	0,37	0,42	0,28	0,06	-0,14	-0,1
Staff turnover rate	0,12	0,24	0,21	0,12	-0,04	0,1
Personnel retention rate	0,49	0,47	0,53	-0	0,068	0

Conclusion: from table 2.2.1 we see that the number of personnel in Ilnur LLC at the beginning of the year in 2007 was 35 people, compared to 2005 it decreased by 6 people and amounted to 85.4%, and since 2006 it decreased by 5 people and amounted to 87.5%.

The number of people hired in 2007 amounted to 18 people, compared with 2005 decreased by 2 people and amounted to 85.4%, and since 2006 decreased by 3 people and amounted to 87.5%.

In 2007, 12 people dropped out, compared to 2005, 3 people dropped out less and amounted to 80%, and since 2006, 7 people dropped out less and amounted to 63.2%.

The number of employees at the end of the year at Ilnur LLC was 41 people, compared to 2005 it increased by 1 person and amounted to 102.5%, and since 2006 it decreased by 1 person and amounted to 97.6%.

The average headcount in 2007 was 43 people, compared to 2005 it increased by 2 people and amounted to 104.5%, and since 2006 it decreased by 2 people and amounted to 95.6%.

The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. The provision of Ilnur LLC with labor resources is presented in Table 2.2.2.

Table 2.2.2 - Provision of Ilnur LLC with labor resources

Categories of workers	2006	2007	Share, % 2006	Specific	Interest secured
Average number of employees, including:	45	43	100	100	90
Leaders	6	5	15	13,9	83,3
Specialists	3	3	8	8	100
Employees	1	1	2,5	2,8	100
Working ones:	35	34	75	75	90
Technical worker	2	2	4,4	4,4	100
Security guard	2	1	5	2,8	50
warehouse worker	3	3	8	8	100
Storekeeper	1	1	2,5	2,8	100
Driver - loader	4	4	10	11	100
Seamstress	1	1	2,5	2,8	100
Carpenter - machine operator	8	6	22,2	18,6	80
Carpenter - assembler	7	7	15,6	15,6	100
sawyer	1	1	2,5	2,8	100
Goods picker	3	3	8	8	100
An electrician	1	1	2,5	2,8	100

The skill level of employees is more influenced by: age, length of service, education, etc. Therefore, in the process of analysis, changes in the composition of personnel according to these characteristics are studied.

An analysis of the structure of personnel by length of service is carried out when hiring mainly new employees and when assessing staff turnover. There is an opinion that the "old people" represent the "memory" of the enterprise. The concept of "entrepreneurial culture" suggests that the disequilibrium in the age structure of the enterprise, in the structure of work experience very often has adverse consequences.

It is of great importance to study and change the structure of work experience over time, not only to determine the strategy of an enterprise for hire, but also to analyze its failures. The presence of experienced personnel can reflect both the success of the chosen policy of the enterprise, and the failure of the efforts made to stabilize the number of personnel and reduce its turnover.

The balanced structure of personnel by length of service (not too young, not too old) indicates a policy of meaningful selection of workers with adequate education. This equilibrium can be easily identified if data on social composition are available.

The analysis of the structure of the enterprise by sex would seem to reflect the national proportions of the distribution by sex for the entire active working population. But this does not happen for a number of reasons:

- "historical" - the elimination of a number of professions and some professional education for women;

Associated with the social strategy of some enterprises (systematic hiring of women to keep a lower level of wages or restraining the development of professional activities, or, conversely, not hiring women in order to avoid “motherly” work absences).

An analysis of the structure of the enterprise's personnel by gender allows (if the structure has a strong "deformation") to identify its features.

An analysis of the structure of the personnel of an enterprise according to professional characteristics serves as the basis for a deeper description of the professional activities of each of these social categories. According to social categories, operating enterprises are divided into:

For workers employed in production that requires very high qualifications, medium and low qualifications, or does not require it at all;

Workers in the production sector or related areas (service, warehouses, packaging, transport);

Workers performing automated, mechanized or manual operations.

An analysis of the qualifications of employees should be carried out to identify the proportions:

Complex, multidisciplinary work;

Specific, special works;

Simple technical assistance.

The analysis should make it possible to evaluate the work performed, taking into account their complexity and the need for special education for personnel of higher, middle and lower levels.

The analysis of the structure of managers is to differentiate those who perform this work:

For functional or technical positions (president - general director, general directors, etc.);

For general administrative positions (administrative council);

Supervision (supervisory board).

All this helps to establish whether the qualifications of these workers correspond to the complexity of the work performed, and therefore to identify the presence of higher or insufficient qualifications of workers.

As a result, the data obtained must be compared with the predicted ones determined when drawing up the automation and mechanization plan. Such a study may reveal released workers or disinterested in work /2/. The qualitative composition of the labor resources of Ilnur LLC is presented in Table 2.2.3.

Table 2.2.3 - Qualitative composition of the labor resources of Ilnur LLC

Worker groups
By age, years:
20 to 30	4	5	3	9,8	11,1	7,0
30 to 40	18	15	24	43,9	33,3	55,8
40 to 50	11	16	12	26,8	35,6	27,9
from 50 to 60	8	9	4	19,5	20,0	9,3
Total	41	45	43	100	100	100
Of Education:
incomplete secondary	11	6	3	26,8	13,3	7,0
secondary, secondary special	25	35	36	61,0	77,8	83,7
higher	5	4	4	12,2	8,9	9,3
Total	41	45	43	100	100	100
By length of service, years:
up to 5	3	2	6	7,3	4,4	14,0
5 to 10	16	10	10	39,0	22,2	23,3
10 to 15	11	21	19	26,8	46,7	44,2
15 to 20	6	6	3	14,6	13,3	7,0
over 20	5	6	5	12,2	13,3	11,6
Total	41	45	43	100	100	100

From table 2.2.3 we can see that the company LLC "Ilnur" mainly employs employees aged 30 to 40 years, their share in the total number of personnel in 2007 was 55.8%, in 2006 - 33.3% and in 2005, respectively, 43.9% of employees.

Mostly workers have secondary and secondary specialized education - this is due to the specifics of this production. The percentage of graduates in the total number was 83.7% in 2007, 77.8% in 2006 and 61.0% in 2005, respectively.

Employees have incomplete secondary and higher education with a slight difference, namely, with incomplete secondary education, the share in the total number of employees was 7.0% in 2007, 13.3% in 2006, and 26.8% in 2005, respectively. working. Those with higher education accounted for 9.3% of the total number of employees in 2007, 8.9% in 2006 and 12.2% in 2005, respectively.

On average, about 40% of employees have an experience of 10 to 15 years, their share in the total number of employees was 44.2% in 2007, 46.7% in 2006 and 26.8% in 2005, respectively. Somewhat inferior are employees with an experience of 5 to 10 years, their share in the total number of personnel was 23.3% in 2007, 22.2% in 2006 and 39.0 in 2005. The smallest number of personnel has an experience of up to 5 years, their share in the total number of employees was 14.0% in 2007, 4.4% in 2006 and 7.3% in 2005.

This is explained by the fact that the staff of Ilnur LLC was formed relatively young, but already has sufficient work experience.

Employees can be dismissed from the enterprise for the following reasons: at their own request, reduction of personnel, after the expiration of the employment contract, violation of labor discipline, etc.

Therefore, it is necessary to study these reasons for the dismissal of employees.

Since changes in the qualitative composition occur as a result of the movement of the labor force, therefore, much attention is paid to the issue in the analysis. Data on the movement of the labor force are presented in table 2.2.4.

Table 2.2.4 Data on the movement of labor force in Ilnur LLC pers.

	Indicators	2006	2007
1.	Number of employees at the beginning of the year	40	35
2.	Hired	21	18
3.	Retired, including: at will dismissed for violation of labor discipline
4.	Number of employees at the end of the year	42	41
5.	Number of employees who worked the whole year	28	23
6.	Average headcount	45	43
7.	Turnover ratio for hiring employees	0,47	0,42
8.	Employee turnover turnover ratio	0,42	0,28
9.	Staff turnover rate	0,24	0,21
10.	Personnel retention rate	0,47	0,53

Labor force movement coefficients: K PR, Wed ChP, K V, K TK, K PS. calculated according to the formulas: 1,2,3,4 and 5, considered in paragraph 1.2 of this work.

When analyzing the personnel structure, the share of each category of workers is not only determined, but also compared by the ratio of the number of a certain category of workers to the total number of workers in the enterprise.

The analysis of the dynamics is carried out according to the staff stability index (staff retention rate), the staff turnover rate presented in Table 2.3, as well as the reasons for the dismissal of employees, the dynamics of the number of employees and the dynamics of employment.

When analyzing the number of personnel, a number of indicators are used:

The coefficient of dynamics of the number of employees, % (K D), is calculated by the formula:

K D \u003d (receipt - dismissals) / average headcount, (6)

K D (2006) \u003d (21 - 19) / 45 \u003d 0.04

K D (2007) \u003d (18 - 12) / 43 \u003d 0.14

Number dynamics coefficient (K DChS):

K DChS = fluctuations in the average payroll / S R.Ch.P. (7)

To DCS (2006) = (42 – 40)/45 = 0.04

To DCS (2007) = (41-35)/43 = 0.14

The coefficient of dynamics of the number of employed and the coefficient of dynamics of the number of employees in 2006 is significantly less than the same indicators in 2007.

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

The reserve for increasing the volume of services provided (product output) by creating additional jobs is determined by multiplying their growth by the actual average annual output of one worker /5/.

Table 2.3.1

Dynamics of labor productivity of Ilnur LLC

Index	years			Change
	2005	2006	2007	2006 to 2005		2007 to 2006		2007 to 2005
				abs.	%	abs.	%	abs.	%
Average annual headcount	41	45	43	4	109,8	-2	95,6	2	104,9
including workers	32	35	34	3	109,4	-1	97,1	2	106,3
Share of workers in the total number of employees,%	78,0	77,8	79,1	0	99,7	1	101,7	1	101,3
Days worked by one worker per year	225	202	212	-23	89,8	10	105,0	-13	94,2
Hours worked by all workers, h	56160	53025	57664	-3135	94,42	4639	108,7	1504	102,7
Average working day, h	7,8	7,5	8	-0,3	96,2	0,5	106,7	0,2	102,6
Production of products in comparable prices, thousand rubles	682	799,9	909,7	118	117,3	110	113,7	228	133,4
Average annual output of one employee, thousand rubles	16,63	17,78	21,16	1	106,9	3	119,0	5	127,2
Worker output:
average annual, thousand rubles	21,3	22,9	26,8	1,5	107,2	3,9	117,1	5	125,5
average daily, rub.	94,7	113	126,2	18,4	119,4	13,1	111,6	31,5	133,2
average hourly, rub.	12,1	15,1	15,8	2,9	124,2	0,7	104,6	3,6	129,9

Let's graphically

Conclusion: from table 2.3.1 we see that at the enterprise Ilnur LLC, the average hourly output of 1 worker in 2006 is 15.1 rubles, which is 2.9 rubles. (or 24.2%) more than in 2005 and 0.7 rubles. (or 4.6%) less than in 2007. This indicates an annual growth of this indicator.

The average working day in 2006 was 0.3 hours (or 6.2%) less than in 2005 and 0.5 hours (or 6.7%) less than in 2007. Since the average daily output of a worker directly depends on the average length of the working day, therefore, it increased in 2006 by 18.4 rubles. (or 19.4%) and increased by 13.1 rubles. (or 11.6%) in 2007. In 2005, one worker worked 225 days, in 2006 - 202 days, which is 23 days (or 10.2%) less. In 2007, one worker worked 212 days, which is 10 days (or 5.0%) less than in 2006 and 13 days (or 5.8%) less than in 2005. Since the average annual output of one worker directly depends on the average daily output and the number of days worked by the workers per year, therefore, this figure in 2006 by 2005 increased by 1 thousand rubles. (or 6.9%) and in 2007 to 2006 also increased by 3.0 thousand rubles. (or 19.0%). The share of workers in the total number of employees in 2005 is 78.8%, in 2006 - 77.8% and in 2007 - 79.1%, that is, this indicator fluctuates during this period. And since the most general indicator of labor productivity, the average annual output of products by one employee also depends on the proportion of the number of workers from the total number of personnel, we see that in Ilnur LLC, the average annual output of one employee in 2005 is 16.63 thousand rubles ., in 2006 - 17.78 thousand rubles, in 2007 - 21.16 thousand rubles - this is 5 thousand rubles. (or 27.2%) less than in 2005 and by 3.0 thousand rubles. (or 19.0%) less than in 2006. The average annual output of one employee also depends on the number of products produced per year. In 2005, Ilnur LLC produced products worth 682 thousand rubles, in 2006 - in the amount of 799.9 thousand rubles, which is 118 thousand rubles. (or 17.3%) more than in 2005. In 2007, products were produced in the amount of 909.7 thousand rubles, which is 228 thousand rubles (or 33.4%) more than in 2005 and 110 thousand rubles. (or 13.7%) more than in 2006.

The efficiency of the use of labor resources at the enterprise is expressed in the change in labor productivity - the effective indicator of the enterprise. Labor productivity, characterizing the efficiency of costs in material production, is determined by the quantity of products produced per unit of working time, or labor costs per unit of output.

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used. Generalizing indicators include: average annual, average daily and average hourly output per worker in value terms.

Private indicators are the time spent on the production of a unit of a product of a certain type in physical terms for 1 person / day or 1 person / hour. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

Table 2.3.2

Initial data for factor analysis of labor productivity of Ilnur LLC

Index				Indicator value		Change
				2006	2007	(+, -)	%
Average annual headcount (NP)				45	43	-2,0	95,6
Including workers (CR)				35	34	-1,0	97,1
The share of workers in the total number of employees (sp)				77,8	79,1	1,3	101,7
				202	212	10,0	105,0
Hours worked by all workers, h (FW)				54208	49538	-4670	91,4
Average working day, h (P)	7,7	7,8	0,1	101,3
The volume of production in comparable prices prices, thousand rubles. (VP)				799,9	909,7	110	114
Average annual output of one employee, thousand rubles (GV)				17,9	24,0	6,2	134,5
Worker output:
average annual, thousand rubles (GV')				23,0	30,4	7,4	132,3
average daily, rub. (DV)				114	143	29,6	126,1
average hourly, rub. (CV)				14,8	18,4	3,6	124,4

The average annual output by one employee (GV) in natural or value terms is determined by the formula:

GV \u003d U D * D * P * CV (8)

Where U D - the share of workers in the total number of personnel%;

D - the number of days worked by one worker per year;

P - the average duration of the working day, hour;

CV - average hourly output of a worker, rub.

The influence of these factors will be calculated using the method of absolute differences. From the data of table 2.4.2. we see that the average annual output of one employee in 2007 increased by 6.2 thousand rubles, or by 34.5%, including due to changes in:

a) the share of workers in the total number of employees of the enterprise:

∆GV (Ud) \u003d ∆Ud * D0 * P0 * F0 \u003d (1.3) * 202 * 7.7 * 14.8 \u003d 297 rubles.

This means that an increase in the proportion of workers among all workers by 1.3% increased the average annual output of an employee by 297 thousand rubles.

b) the number of days worked by one worker per year

∆GV (D) \u003d Ud1 * ∆D * P0 * FV0 \u003d 79.1 * (10) * 7.7 * 14.8 \u003d 898.4 rubles.

This means that an increase in the number of days worked per year by one worker by 10 increased the productivity of an employee by 898.4 thousand rubles.

c) the length of the working day:

∆GV (P) \u003d Ud1 * D1 * ∆P * FV0 \u003d 79.1 * 212 * 0.1 * 14.8 \u003d 247.4 thousand rubles.

This means that an increase in the length of the working day by 0.1 hours increased the productivity of one worker by 247.4 tr.

d) average hourly output of workers:

∆GV (CV) \u003d Ud1 * D1 * P1 * ∆CHV \u003d 79.1 * 212 * 7.8 * 3.6 \u003d 4717.4 rubles.

This means that an increase in the average hourly output of workers by 29.6 rubles increased the labor productivity of one worker by 4,717.4 rubles.

Let's check the correctness of the calculations:

∆GW total = ∆GW (sp) + ∆GW (D) + ∆GW (P) + ∆GW (CV)

∆GW total \u003d 297 + 898.4 + 247.4 + 4717.4 \u003d 6160 rubles.

The calculations are correct.

There are many factors that contribute to the increase in labor productivity:

Reducing the volume of manual labor due to the mechanization of heavy and labor-intensive work and due to better organization of labor;

Security of workers with a work front;

Introduction of new equipment, technology and advanced labor methods;

Increasing the creative activity and skills of employees.

All this in combination should ensure a reduction in the cost of human labor by 1 ruble of work performed per unit of time (production) or time spent per unit of work (labor intensity). The level of labor productivity is determined by the formulas:

Where B - production;

Q is the amount of work performed, rub.;

T is the amount of working time, hour.

B (2006) = 799920/54208 = 18.4 rubles/hour

B (2007) = 909734/49538 = 18.4 rubles/hour

where m is the complexity;

m (2006) = 54208/799920 = 0.07

The time fund is calculated for the time worked and is reflected in the timesheets, as well as unworked time or loss of working time (all-day and intra-shift losses).

All-day losses include: regular annual leave, maternity leave, additional leave with the permission of the administration, downtime, absenteeism, days on sick leave, the use of public duties and other absenteeism.

Intra-shift losses include: equipment repairs, lack of electricity, fuel, fuels and lubricants, raw materials and materials, privileged hours, losses in the work of nursing mothers and other losses.

Unproductive labor costs include: defective products and its correction, deviation from technological standards /7/.

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

The analysis of the use of working time is carried out on the basis of the initial data presented in Table 2.4.1 - The dynamics of the use of the working time fund and the time sheet of employees of Ilnur LLC are presented in Appendices 1 and 2.

Table 2.4.1 Dynamics of the use of the working time fund in LLC "Ilnur"

Index	2005	2006	2007	Changes (+, -)
				2006 to 2005		2007 to 2006		2007 to 2005
				abs	%	abs	%	abs	%
Average annual number of workers (CR), pers.	32	35	34	3	109,4	-1	97,1	2	106
Days worked by one worker per year (D)	225	202	212	-23	89,8	10	105	-13	94,2
Hours worked by one worker per year (H)	1755	1515	1696	-240	86,3	181	112	-59	96,6
Average working day (P), h	7,8	7,5	8	-0,3	96,2	0,5	107	0,2	103
General fund of working hours (FW), man-hour	56160	53025	57664	-3135	94,4	4639	109	1504	103

The working time fund (FRV) depends on the number of employees, the number of days worked by one employee on average per year and the average length of the working day. The model (FRV) is presented in the form:

PDF = PR * D * P, (12)

Where CHR - the number of workers;

D - days in a year;

P is the length of the working day.

Let's analyze the working time fund using the method of absolute differences:

PDF (2006) \u003d 35 * 202 * 7.5 \u003d 53025 h-hour.

FRV chr \u003d (34 - 35) * 202 * 7.5 \u003d - 1515 h-hour.

This means that the decrease in workers by 1 person, reduced the PDF by 1515 hours.

PDF d \u003d 34 * (212 - 202) * 7.5 \u003d + 2550 h-hour.

This means that an increase in working days by 10 increased the FCF by 2550 hours.

PDF n \u003d 34 * 212 * (8.0 - 7.5) \u003d + 3604 h-hour.

This means that an increase in the working day by 0.5 hours increased the PDF by 3604 hours

PDF (2007) = 34 * 212 * 8.0 = +57664 h-hour.

Check: 53025-1515+2550+3604 = 57664 h-hour.

Conclusion: analyzing the given data, it is obvious that the reduction in the number of workers negatively affects the working time fund, and with the increase in days worked and working hours, the working time fund increases.

Based on the work time balance data presented in Table 2.4.2, an analysis of the indicators of the use of working time is carried out to identify losses in working time, determine their causes and ways to eliminate them.

Table 2.4.2 - Data on the balance of working hours of Ilnur LLC

Index	2006	2007	Deviation, % to 2006
Average number of employees, pers.	45	43	95,6
Time worked by employees, person/days	53025	57664	108,7
Absences from work (without holidays and days off), persons/days, including:	2020	1925	95,3
Additional holidays with the permission of the administration	30	86
Regular holidays	1440	1296	90,0
due to illness	550	490	89,1
absenteeism	-	10
All day downtime	-	18
Intra-shift downtime	-	25
The same, person/hour	-	200

Losses of working time can be caused by both objective and subjective aspects. This includes unforeseen additional holidays with the permission of the administration, absenteeism, temporary disability of employees, downtime due to lack of raw materials, materials, electricity, fuel and scope of work, etc. Each type of loss is analyzed in detail, but especially those that are more dependent on the enterprise. Reducing the loss of working time for reasons that depend on the labor collective is a reserve for increasing the volume of production that does not require additional capital investments /5/.

In Ilnur LLC, a significant part of the loss of working time is determined by subjective factors: additional vacations with the permission of the administration, absenteeism, all-day and intra-shift downtime, which are unused reserves for increasing the working time fund and amount to:

(86 + 10 + 18 + 25) * 8 = 1112 hours

The share of absenteeism in the total hours worked - in 2006:

(2020/53025) * 100% = 3.8%, and in 2007 - 0.4% more:

(1925/57664) * 100% = 3,4%.

Hence, productivity decreases. The share of all-day and intra-shift downtime, as well as absenteeism is:

(10 + 18 + 25)/1925 * 100% = 2.8% or 54 days of total absenteeism. The number of absenteeism due to illness (compared to 2006) decreased by 60 days.

When analyzing the use of labor resources and the growth of labor productivity, it is necessary to consider their relationship with wages. The growth of labor productivity creates real prerequisites for an increase in his payment, which contributes to the growth of his motivation and labor productivity, and therefore the analysis of spending money on wages is of great importance. To do this, systematic monitoring of the use of the wage fund should be carried out in order to identify opportunities for saving it due to an increase in labor productivity. When analyzing the use of the wage fund, it is necessary to calculate the absolute and relative deviation of its actual value from the planned one.

The absolute deviation (FZP abs.) is calculated by comparing the actually used funds for wages (FZP f.) with the planned wage fund (FZP pl.) as a whole for the enterprise, production units, categories of employees:

FZP abs. = FZP f. - FZP pl. (13)

Since the absolute deviation is determined without taking into account the degree of fulfillment of the production plan, it cannot be judged as a saving or overspending of the wage fund.

The relative deviation (FZP rel.) is found as the difference between the actual amount of wages and the planned fund, adjusted for the coefficient of fulfillment of the plan for the production of products (services, works). Moreover, only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production (services, works), that is, the wages of workers at piece rates, bonuses to both workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages.

The constant part of remuneration with an increase or decrease in production volume remains unchanged - this is the salary of workers at tariff rates, the salary of employees at salaries, all types of additional payments, the remuneration of workers in construction teams, housing and communal services, the social sphere and the corresponding amount of vacation pay.

FZP rel. = FZP f. - FZP sk.

FZP rel. = FZP f. - (FZP pl. per. * To vp. + FZP pl. post), (14)

where FZP rel. - relative deviation in the wage fund;

FZP f. - actual salary fund;

FZP sk. - the wage fund is planned, adjusted for the coefficient of fulfillment of the plan for output;

FZP sq. and FZP pl.post. - respectively, the variable and constant amount of the planned salary fund;

To vp. - coefficient of implementation of the plan in terms of the volume of services provided.

Salary indicators of Ilnur LLC are presented in Table 2.5.

Table 2.5.1

Payroll dynamics at Ilnur LLC

Index	2005	2006	2007	Changes
2006 to 2005	2007 to 2006	2007 to 2005
abs	%	abs	%	abs	%
Payroll, thousand rubles	1200	1576	1832	376	131,3	256	116,2	632	152,7
Including:
variable part	50	79	109	29	158	30	138,0	59	218,0
constant part	1150	1497	1723	347	130,2	226	115,1	573	149,8
The volume of production of pr-tion, thousand rubles.	700,3	799,9	909,7	99,6	114,2	109,8	113,7	209,4	129,9

Conclusion: from table 2.5.1 we see that in LLC "Ilnur" payroll in 2007 amounted to 1832 thousand rubles, compared with 2005 it increased by 632 thousand rubles. and amounted to 152.7%, and since 2006 increased by 256 thousand rubles, which amounted to 116.2%.

Including the variable part of the wage bill in 2007 amounted to 109 thousand rubles, compared with 2005 it increased by 59 thousand rubles. and amounted to 218.0%, and since 2006 increased by 30 thousand rubles, which amounted to 138.0%.

Including the fixed part of the wage bill in 2007 amounted to 1,723 thousand rubles, compared with 2005 by 573 thousand rubles. and amounted to 149.8%, while in 2006 it increased by 226 thousand rubles, which amounted to 115.1%.

In 2007, the volume of production at Ilnur LLC amounted to 909.7 thousand rubles, compared to 2005 it increased by 209.4 thousand rubles. and amounted to 129.9%, and since 2006 increased by 109.8 thousand rubles, which amounted to 113.7%.

We calculate the coefficient of implementation of the plan for the volume of services provided:

To vp. = 909.7 / 799.9 = 1.14

This coefficient shows by what fraction of a percentage the planned payroll should be increased for each percentage of the overfulfillment of the plan in terms of the volume of services provided.

When considering the absolute and relative deviations in the wage fund, we get the following:

FZP abs. = 1831.68 - 1575.60 = 256.08 thousand rubles.

FZP rel. = 1831.68 - (78.78 * 1.14 + 1496.82) = 245.1 thousand rubles.

This means that Ilnur LLC has a relative overspending of funds in the use of the wage fund in the amount of 245.1 thousand rubles. Next, you need to determine the factors of absolute and relative deviations in the payroll. The variable part of the wage bill depends on the volume of production, its structure, specific labor intensity and the level of average hourly wages. And the constant part of the wage bill is based on the number of employees, the number of days worked by one employee on average per year (D), the average working day (P) and the average hourly wage (AW). For the analysis of the payroll in Ilnur LLC, the initial data are presented in Table 2.5.2.

Table 2.5.2 - Initial data for the analysis of the payroll of Ilnur LLC

The influence of factors on the wage fund is calculated by the method of chain substitutions:

FZP \u003d CR * D * P * NZP (15)

Payroll salary (2006) = 45 * 202 * 7.5 * 47.9 = 3266 rubles.

FZP ch. \u003d (43-45) * 202 * 7.5 * 47.9 \u003d -145 rubles.

This means that the reduction of employees by 2 people. reduced wage bill by 145 rubles.

FZP d. \u003d 43 * (212-202) * 7.5 * 47.9 \u003d 154 rubles.

This means that an increase in the days worked by employees by 10 increased the wage bill by 154 rubles.

FZP p. \u003d 43 * 212 * (8-7.5) * 47.9 \u003d 218 rubles.

This means that an increase in the average length of the working day by 0.5 hours increased the wage bill by 218 rubles.

FZP chzp. \u003d 43 * 212 * 8 * (50.6 - 47.9) \u003d 197 rubles.

This means that an increase in the average hourly wage by 2.7 rubles increased the wage bill by 197 rubles.

Payroll salary (2007) = 43 * 212 * 8 * 50.6 = 3690 rubles.

Check: 3266-145 +154 +218 +197 = 3690 rubles.

Conclusion: one factor - the average annual number of employees - reduced the wage fund, and three factors (number of days worked, working hours, average hourly wage) increased compared to 2006 and thus increased the wage fund. In the process of analyzing the correspondence between the growth rate of average wages and labor productivity, we note that for expanded reproduction, profit and profitability, it is necessary that the growth rate of labor productivity outpaces the growth rate of its payment. Failure to comply with this principle leads to an overspending of the wage fund, an increase in the cost of products (services, works), and, accordingly, a decrease in profits. The index (J zp) characterizes the change in the average earnings of employees for a certain period of time (year, day, hour) and is determined by the ratio of the average wage for the reporting period (ZP1) to the average wage in the base period (ZP0):

J zp. = payroll 1 / payroll 0 = (1832:43) / (1576:45) = 1.21

The labor productivity index (Jgw) is calculated in the same way:

J Guards. = 909.7 / 799.9 = 1.14

Thus, in Ilnur LLC, the growth rate of wages outstrips the growth rate of labor productivity.

Lead coefficient (Kop) \u003d zp / gv \u003d 1.21 \ 1.14 \u003d 0.93

In order to determine the amount of savings (-E) or overspending (+E) of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, use the formula:

Efzp \u003d FZP f * [(J cp - J gv) / J cp] (17)

E fzp \u003d 1832 * [(1.21 - 1.14) / 1.21] \u003d + 109.92 rubles.

We see that here the growth rate of labor productivity is lower compared to the growth rate of wages, which contributes to the overspending of the wage fund in the amount of 109.92 rubles / 5 /

The growth of labor productivity is one of the most important ways to improve the efficiency of the use of labor resources. Labor productivity can be improved:

by reducing labor costs for its production and intensifying production;

introduction of complex mechanization and automation of production;

better technique, technology and advanced labor methods;

reducing the loss of working time by improving the organization of production;

material and technical supply;

security of workers with a work front;

increase of creative activity and qualification of personnel and other factors.

All of the above in combination should ensure a reduction in the cost of human labor per one ruble of work (services) performed per unit of time (production) or time spent per unit of work (labor intensity)

At the enterprise, it is necessary to develop specific measures to ensure the growth of labor productivity and determine the reserves for increasing the average hourly, average daily and average annual output of workers.

One of the most effective ways to stimulate employees is an effective wage system. At the same time, funds for wages should be used in such a way that the growth rate of labor productivity outstrips the growth rate of its payment, which creates opportunities for increasing reproduction at the enterprise.

Each enterprise should develop a scheme for analyzing indicators on labor and wages, refining it annually, taking into account accumulated experience, and making it available to all employees.

It is necessary at the enterprise to analyze the indicators of labor and wages, taking into account the prevailing trends in the country as a whole and in the region.

Wage reform is a priority task in the policy of the Government of the Russian Federation and has the following areas:

Use of market regulators and social partnership mechanisms and a system of contractual relations between entrepreneurs and employees;

Gradual approximation of the minimum wage to the subsistence level and reduction (as the economic situation improves) of the unreasonable gap between the minimum wage and the average monthly wage;

Gradual restoration of the role of wages as the main source of income and the most important incentive for the economic activity of workers.

The mechanism of material incentives should be based on the principle of wages for each employee, both from a personal contribution and from the final results of the work of the team. Thus, the salary structure of employees will look like this:

60 - 70% - basic wages: tariff rates (salaries), compensatory surcharges and allowances (for difficult working conditions, night work, overtime, etc.);

30 - 40% - additional wages: incentive bonuses and allowances, bonuses to salaries and remuneration for individual (high labor productivity, saving resources) and collective (growth in profits of the enterprise) results of work.

In addition to material incentives for employees, the system of labor motivation should include:

Moral encouragement (board of honor, presentation of certificates of honor, awarding awards, incentives in connection with professional holidays and anniversaries of employees);

Social programs (improvement of working conditions, preferential vouchers to health and sports camps for the children of employees, programs to improve the health of employees, gifts for the children of employees for the New Year);

Training and retraining of personnel, encouragement of professional growth and promotion of employees;

Measures of disciplinary action and labor motivation in order to minimize the number of cases of undesirable behavior of employees (late arrivals, early departure from the workplace, absenteeism, violation of industrial discipline, labor protection rules, theft).

Labor costs are formed as a sum of costs and are measured as a percentage of sales and this makes them comparable to the levels of income, sales expenses and profits and the value of the price.

Each enterprise must determine a system of measures to identify existing shortcomings in the organization of wages and thereby achieve an increase in the efficiency of economic activity.

And enterprises that have unreasonably allowed an increase in labor costs, thereby reducing their ability to compete.

In reality, it is important to understand that the prosperity of the enterprise depends on the work of the labor collective. And a clearly formulated and implemented in practice management policy in the field of remuneration, which provides for the achievement of a coherence of interests of workers and employers, will attract and retain highly qualified personnel, ensuring their interest in improving individual and collective labor results.

In the course work "Analysis of the use of labor resources of the enterprise" the labor resources of Ilnur LLC for the period 2005-2007 were studied. This enterprise is engaged in the production, repair and sale of upholstered and office furniture, wardrobes, kitchen sets and accessories.

As a result of studying the structure of the personnel of Ilnur LLC by categories of employees, we see that most of the entire staff of the enterprise is occupied by workers.

In the process of analyzing the use of labor resources, the degree of provision of workplaces of the production unit with personnel in the professional composition required for production, the efficiency of labor resources was studied. The enterprise does not fully use the available labor resources, since there are all-day and intra-shift downtime that have a negative impact on output, labor intensity and labor productivity .

In this coursework:

The analysis of the structure of the personnel of the enterprise by age, education, work experience, analysis of the dynamics of the number of personnel;

The influence of labor factors on the volume of services provided is determined (using three methods of economic analysis);

The analysis of the use of working time (by the method of chain substitutions) was carried out and the reasons for the loss of working time were identified;

An analysis was made of the use of the wage fund and the absolute and relative deviation of the wage fund were calculated;

The coefficients for the implementation of the plan in terms of the volume of services provided and the indices of labor productivity, wages, as well as the amount of wage overruns were determined.

The sources of information for the course work were the time sheets and statistical reports presented in the application.

The importance and relevance of economic analysis lies in the need to identify untapped reserves at all stages of the production process, increase the pace of economic development, comprehensive use of hidden reserves in economic activity and adherence to the immutable principle of economics - achieving the greatest results at the lowest cost /5/.

In general, the course work achieved the goal and solved all the tasks set, and the company was given practical recommendations to increase production and improve the organization of labor and proposed measures to improve incentives and punishments for employees.

1. Dontsova L.V. Financial analysis. reporting: Proc. M.: Infra - M., 2004 - 336s.

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

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

The main tasks of the analysis are:

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

2. study of staff turnover;

3. analysis of the use of the working time fund;

4. analysis of labor productivity;

5. analysis of the labor intensity of products;

6. payroll analysis

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

The sources of information for analysis are the labor plan, statistical reporting "Report on labor", data from the time sheet and the personnel department.

The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need.

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

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

Index	Last year	Reporting year	Deviation
plan	fact	from last year	off plan
Average annual number of workers (CR)				+5	+5
Worked per year by one worker		"
Days (D)				-10	-10
Hours (H)				-89	-111
Average working day (P), h	7,85	7,95	7,8	-0,05	-0,15
Working time fund, h	276 320	279 840	270 270	-6050	-9570
Including overtime hours worked		- .		-145

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

T \u003d CR x D x P

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

\u003d (165-160) x220 x 7.95 \u003d + 8745 (h)

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

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

As can be seen from the above data, the company uses the available labor resources insufficiently. On average, one worker worked 210 days instead of 220, in connection with which the extra-planned whole-day loss of working time amounted to 10 days for one worker, and 1650 days for all, or 13,118 hours (1650 x 7.95).

Intra-shift losses of working time are also significant: one day they amounted to 0.15 hours, and for all the days worked by all workers - 5197 hours. with the fact that the actual fund of hours worked includes overtime hours worked (1485 hours). If they are taken into account, then the total loss of working time will be 19,800 hours, or 7.3%.

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

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

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

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

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

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

Private indicators- this is the time spent on the production of a unit of a product of a certain type (labor intensity of products) or the output of a product of a certain type in kind in one man-day or man-hour.

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

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

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

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

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

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

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

It should be borne in mind that changes in the level of labor intensity are not always evaluated unambiguously. Sometimes the labor intensity increases with a significant proportion of newly developed products or an improvement in their quality. To improve the quality, reliability and competitiveness of products, additional costs of labor and funds are required. However, the gain from increased sales, higher prices, as a rule, covers the loss from increased labor intensity of products. Therefore, the relationship between the complexity of products and their quality, cost, sales and profits should be constantly in the center of attention of analysts.

Payroll analysis

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

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

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

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

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

This is the wages of workers at piece rates, bonuses for production results, the amount of vacation pay, corresponding to the share of variable wages.

∆FZPotn \u003d FZPf - FZPsk \u003d FZPf - (FPpl.per x Kvp + FZPpl.post) \u003d

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

Consequently, the relative overspending (inefficient use) of the payroll fund in the enterprise is 623.9 thousand UAH.

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

In the process of analysis, one should study the dynamics of these indicators, the implementation of the plan according to their level. A cross-factory comparative analysis will be very useful, which will show which company is operating more efficiently.

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

Methodology for the analysis of labor resources

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

The procedure for analyzing labor resources

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

The analysis of labor resources will be carried out in accordance with the methodology discussed earlier.

Security of the enterprise with labor resources

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

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

The average number of employees was 58 people.

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

Staffing of JSC "Products"

Structure of labor resources

Consider the structure of the personnel of JSC "Products" in the context of the following indicators:

1. Work experience:

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

2. Age composition of employees:

Personnel structure by age

The diagram shows that 19% of employees are young people aged 18-25, mostly students; 32% of employees are between 25 and 30 years old; 28% - from 30 to 40 years; 21% - from 40 to 50 years. It can be concluded that JSC "Products" attracts young people who combine work with study at a university. The management of the enterprise actively uses the policy of attracting young personnel.

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

3. Education of employees:

According to the data presented, the majority of employees of the personnel of JSC "Products" have completed secondary specialized education (52%). All employees aged 18 to 25 years old, students who combine work in JSC "Products" with studies have incomplete higher education. All administrative staff and several sales staff have higher education. In general, it should be concluded that the educational structure of the workforce of JSC "Products" is typical for retail trade enterprises and fully corresponds to the current business conditions of JSC "Products".

According to the diagram, the bulk of the personnel in JSC "Products" are sales workers, there is no production staff, which is quite natural for a retail trade enterprise. The share of maintenance, support and administrative personnel corresponds to the needs of JSC "Products". At the same time, since the basis of the labor resources of the enterprise is sales personnel, the share of managers and specialists in the enterprise is low.

The professional structure of the workforce of JSC "Products" corresponds to the traditional organization of a retail enterprise, in which managers, economists, accountants, engineers and technicians, technologists, merchandisers and salesmen are singled out. Unlike large retail chains, supermarkets, department stores, etc. the level of specialty within the traditional organization of a retail enterprise is determined solely by the categorical position of the employee.

5. Personnel qualification

The structure of labor resources by skill level

According to the diagram, the main share of the personnel in JSC "Products" is made up of workers with a basic level of qualification. This level includes sales and service personnel with special or professional education. The unskilled workforce includes almost all support staff, to which qualification requirements are not imposed. The first level of qualification consists of administrative workers and part of the sales staff.

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

In JSC "Products" at the moment in the structure of labor resources there are no employees hired on a part-time basis, and there are also no employees hired under civil law contracts. All employees are hired in accordance with the staffing table.

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

Movement of labor resources

Taking into account the dynamics of the number of personnel and the movement of personnel in absolute terms, one can judge the presence in JSC "Products" of a frequent turnover of employees. This fact has a negative impact on the economic activity of the enterprise, as it leads to a decrease in labor productivity in the long term, at the same time increasing the level of costs for the search, selection and selection of personnel.

The diagram illustrates the dynamics of labor indicators.

Dynamics of labor indicators of JSC "Products"

Let's analyze the movement of labor resources:

Cob for admission 2013 = 15/56 = 0.27

Cob for admission 2014 = 19/57 = 0.33

Cob for admission 2015 = 24/58 = 0.41

Cob choice with slave. 2013 = 1/56 = 0.02

Cob choice with slave. 2014 = 2/57 = 0.04

Cob choice with slave. 2015 = 4/58 = 0.07

Cob yield 2013 = 12/56 = 0.21

Cob yield 2014 = 14/57 = 0.25

Yield cob 2015 = 17/58 = 0.29

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

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

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

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

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

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

Cob substitution 2013 = 15/12 = 1.25

Cob substitution 2014 = 19/14 = 1.35

Cob substitution 2015 = 24/17 = 1.41

To the constancy of the staff 2013 = 22/56 = 0.39

To the constancy of the staff 2014 = 25/57 = 0.44

To the constancy of the staff 2015 = 33/58 = 0.57

To the stability of the staff 2013 = 20/56 = 0.36

To the stability of the staff 2014 = 18/57 = 0.32

To the stability of the staff 2015 = 14/58 = 0.24

According to the presented results, staff turnover in Produkty JSC increased from 21% in 2013 to 29% in 2015. The calculated turnover figures are in the range from 0.02 to 0.41, which indicates negative trends in JSC "Products", the most significant is the increase in staff turnover.

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

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

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

The company's staff retention rate, although it increased from 39% to 57% in 2015, continues to be relatively low. The personnel stability ratio decreased from 36% to 24% in 2015, which is due to the departure for natural reasons of part of the employees working in JSC "Products" from the moment of its foundation.

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

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

Intermediate conclusions

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

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

Labor efficiency

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

The results of the calculations are presented in the table.

Analysis of the effectiveness of the use of labor resources

Indicators			Change (+;-)	Growth rate, %
Average number of employees pers.
Number of employees who worked the whole year
Wage fund, thousand rubles
The volume of trade, thousand rubles.
Labor productivity, thousand rubles/person
Average monthly salary, rub.
The coefficient of constancy of the composition of the personnel of the enterprise
The ratio of the growth rate of average wages to labor productivity

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

The ratio of the growth rate of the average salary to labor productivity was 1.022, which indicates that the enterprise does not comply with the basic economic law, when labor productivity should grow faster than wages. JSC "Products" should take a more rational approach to the issues of personnel policy and reconsider the practice of working with personnel, as this trend may lead to a lack of prospects for the further economic activity of the company.

Given the current level of labor productivity in JSC "Products", it can be judged that the key factor in its increase should be the modernization of the methods and objects of labor used, the increase in the technical equipment of labor and the improvement of technological processes. Taking into account that the main economic activity of JSC "Products" is retail trade, the company should focus on improving the efficiency of sales personnel.

Conclusion

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