Labor productivity is calculated. Labor productivity - calculation formula. Average labor productivity, formula. Labor productivity measurement methods

29.06.2021

To determine the efficiency of production and its profitability, the formula for calculating labor productivity is used. Based on the data obtained, the management of the enterprise can draw conclusions about the introduction of new machines or changes in production technology, reduction or increase in the workforce. Calculating this value is very simple.

Basic information

Labor productivity is the most important criterion for assessing the effectiveness of workers. The higher it is, the lower the cost of producing goods. It is he who determines the profitability of the enterprise.

By calculating labor productivity, you can find out how fruitful the work of workers is for a given period of time. Based on the data obtained, it is possible to plan the further work of the enterprise - calculate the estimated production volumes, revenue, draw up a cost estimate and purchase materials for production in the required quantity, hire the required number of workers.

Labor productivity is characterized by two main indicators:

Working out , which indicates the volume of products manufactured by one worker for a certain period of time. Often calculated for one hour, day or week.
Labor intensity - on the contrary, it already indicates the amount of time that the worker spent on the production of one unit of goods.

It should be noted that an increase in productivity leads to a decrease in the cost of manufacturing products. Thus, with the help of increased productivity, you can significantly save on wages and increase production profits.

Calculation of production and labor intensity

The output depends on the average number of employees and the time spent on production. Looks formula in the following way:

B=V/T or B=V/N, where

V
T - the time it takes to make it
N

Labor intensity shows how much effort one worker makes to create a unit of goods. Calculated as follows:

V - quantity of the manufactured product;
N - the average number of employees.

Both formulas can be used to calculate the productivity of one worker.

Consider a specific example:

For 5 days confectionary shop made 550 cakes. There are 4 confectioners in the shop.

The output is:

В=V/T=550/4=137.5 - the number of cakes made by one confectioner per week;
В=V/N=550/5=110 - the number of cakes made in one day.

Labor intensity is equal to:

R=N/V= 4/550=0.0073 - indicates the amount of effort that the confectioner makes to make one cake.

Formulas for calculating performance

Consider the basic formulas for calculating labor productivity for each of the situations. All of them are quite simple, but at the same time, the following nuances must be taken into account in the calculations:

The volume of output is calculated in units of manufactured goods. For example, for shoes - pairs, for canned food - cans, etc.
Only the personnel involved in the production are taken into account. So, accountants, cleaners, managers and other specialists who are not directly involved in production are not considered.

Balance calculation

The basic calculation formula is the balance sheet calculation. It helps to calculate the productivity of the enterprise as a whole. For its calculation, the main value is taken as the amount of work indicated in the financial statements for a certain period of time.

The formula looks like this:

PT=ORP/NWP where:

Fri - labor productivity;
ORP - the volume of output;
NWP- the average number of workers involved in the process.

For example: an enterprise produces 195,506 machine tools per year, - 60 people. Thus, the productivity of the enterprise will be calculated as follows:

PT=195 506/60=3258.4, which means that the labor productivity of the enterprise for the year amounted to 3258.4 machines per worker.

Profit Performance Calculation

You can calculate productivity based on the profit of the enterprise. Thus, it is possible to calculate how much profit the enterprise brings in a given period.

Labor productivity for the year or month for the enterprise is calculated by the formula:

PT \u003d V / R, where

Fri - average annual or average monthly output;
IN - revenue;
R - the average number of employees for the year or month.

For example: in a year, the same enterprise earns 10,670,000 rubles. As already mentioned, 60 people work. In this way:

Fri = 10 670 000/60 = 177 833. 3 rubles. It turns out that for one year of work, each employee brings an average of 177,833.3 rubles of profit.

Average daily calculation

You can calculate the average daily or average hourly output using the following formula:

PTC=V/T, where

T - the total cost of working time for the production of products in hours or days;
IN - revenue.

For example, an enterprise manufactured 10,657 machine tools in 30 days. Thus, the average daily output is:

PT=10657/30=255. 2 machines per day.

Natural Calculation Formula

It can be used to calculate the average labor productivity per worker.

This formula looks like this:

PT \u003d VP / KR, where

VP - manufactured products;
KR - the number of workers.

Let's consider an example for this formula: the shop produces 150 cars per week. Works - 8 people. The labor productivity of one worker will be:

Fri=150/8=18.75 cars.

Factors affecting value

The following factors influence the value of labor productivity of an enterprise:

Natural and weather conditions . The productivity of agricultural enterprises directly depends on weather conditions. So, bad weather conditions - rain, low temperatures - can reduce human productivity.
Political situation . The more stable it is, the more attention is paid to the development of production, therefore, the productivity is higher.
General economic situation , both enterprises and states, the world as a whole. Loans, debt - all this can also reduce productivity.
Making changes to the structure of production . For example, previously one employee performed 2 or 3 operations, then a separate employee was involved in each operation.
Application of various technologies . This includes not only the introduction of new machinery and equipment, but also methods and methods of production.
Change in management team . As you know, every leader tries to make his own additions to manufacturing process. Not only the performance indicator, but also the quality of the goods largely depends on his knowledge and qualifications.
Availability of additional incentives - premiums, increased pay for processing.

In general, the productivity of any enterprise is constantly growing. This is due both to gaining experience and to building up technical and technological potential.

Video: Formula for calculating labor productivity

Learn all the intricacies of calculating labor productivity from the video below. It contains the main factors affecting the calculation of labor productivity, related concepts and formulas, as well as examples of solving the most common problems that an enterprise owner may face.

Labor productivity is the ratio of the volume of work performed or products manufactured to the time spent on its production by an enterprise, workshop, department or individual. Calculating it is quite simple, knowing the basic formulas and having data on the production volumes of the enterprise and the number of employees.

The effectiveness of the use of personnel in the work of the company is characterized by indicators of labor productivity.

Labor productivity is an economic category that expresses the degree of expediency and fruitfulness of the activities of the employees of the enterprise for the production of spiritual and material benefits.

Labor productivity is determined by the amount of time spent by an employee on the production of a unit of output (or on the performance of a certain work) or the amount of output (volume of work) that an employee produced in a certain unit of time (shift, hour, year, quarter).

Labor productivity is determined through a system of indicators of labor intensity and output.

Working out

Output (W) - the actual productivity of labor, in the economy is understood as the quotient of dividing the volume of work performed (output) by the number of employees (labor costs).

W = q / T

Labor intensity

Labor intensity (t) is determined by dividing labor costs (number of employees) by the amount of work (output). Labor intensity indicators characterize labor costs per unit of output (work performed), and output indicators characterize the volume of work performed (product received) per unit of headcount.

t = T / q

Where q is the volume of manufactured products, T is the cost of working time.

Basic coefficients of labor productivity are calculated both separately and on average for the organization.

The production of products and the output at individual work sites and places involved in the production of products are always determined in kind, in the volume of produced units of products.

For example, the volume of certificates issued on average by a telephone operator at the GTS information service per hour, the volume of written correspondence sorted by one sorter per hour. At individual workplaces, the volume of output, as a rule, is normalized - each employee is assigned a separate planned task or a specific output rate.

It is rather difficult to characterize the labor productivity of maintenance workers of various means of communication in terms of production indicators, since they are engaged in the adjustment and elimination of damage, and their work activity often involves only staying at their workplace. Therefore, at this stage, it is important to measure the indicators of labor intensity, that is, the amount of time spent, for example, on eliminating communication interference.

The volume of labor productivity in a communications organization is determined by the indicator of the average amount of output. However, in a communications company it is impossible to know the output in physical terms as a whole, since the company provides various types of services and works, therefore the output is determined in monetary terms - the total volume of the company's products sold will be displayed by the received revenue, therefore, when calculating labor productivity, the indicator is generally used sales proceeds.

The formula for calculating labor productivity is as follows:

PT = O / H

Where O is the amount of work per unit of time, PT is labor productivity and H is the number of employees.

Before carrying out calculations, determine the indicators by which the calculation will be carried out: production output or labor intensity.
Choose the method by which the volume of labor productivity will be calculated: labor, natural or cost. natural method used to calculate the exact volume of production and output (in quantity, mass, cubic or square meters).

Examples of calculating labor productivity

Consider the following examples:

The company, which employs 50 workers, produced 50,000 nails in a month. The output of one worker will be: 1000 pieces of nails / person (50,000 divided by 50).
The company, which employs 50 workers, produces about 30,000 window frames per week. Under such conditions, the output will be calculated as follows: 30,000/50 = 600 window frames (one worker produces per week).

With the labor method, the quantity of products is determined in standard hours, it is not suitable for medium or small businesses, it is used mainly by large companies. For example, a turner grinds 0.5 bushings per minute of his shift. In the cost methodology, value expressions are taken as the basis.

Let's give an example: two factories produce products worth 1,000,000 rubles in one day. One factory employs 10 people, the other 40. Calculation: 1,000,000/50 = 20,000 rubles (one factory employee produces products for this amount).

When making calculations, take into account the fact that the volume of labor productivity is a variable value that depends not only on employees, but also on the head (owner) of the company: the better the working conditions at the enterprise, the higher and more reliable will be the motivation of employees and their productivity.

It is very important to correctly calculate labor productivity for an enterprise, since the work schedule and staffing employees, as well as the cost of products (services), the costs of its production and the final profit of the company.

Labor productivity in accounting

Not only an enterprise economist, but also an accountant can calculate labor productivity. The indicator of labor productivity can also be determined by indirect indicators reflected in the balance sheet. To do this, you must use the following formula:

PT \u003d Vvr / PE

Where PE is the number of personnel, PT is labor productivity, Vvr is the amount of work performed, which is indicated in the balance sheet.

An increase in labor productivity in 100% of cases means a reduction in costs and an increase in the profitability of the company, and also indicates that the company has a competent leader. Productivity growth should not be short-term and sudden, for example, due to a sharp increase in the workload of employees, but gradual and smooth. Labor productivity is directly related to the cost of goods (products, services) - the higher the productivity, the lower the cost and vice versa.

Factors affecting labor productivity

Labor productivity indicators change under the influence of various factors, which may be internal or external to the company.

The following can be distinguished external factors:

Political: by decision of the state, capital is accumulated in the hands of a certain circle of high-ranking officials, which leads to a mass unwillingness of the people to work.
Natural: in difficult climatic conditions (heat, fog, humidity, cold), the overall productivity of labor is significantly reduced.
General economic: tax and credit policy, systems of quotas and licenses, freedom of entrepreneurial activity.

TO internal factors relate:

Application of modern achievements of science and technology in production.
Change in the structure and volume of production.
Improving the organization and stimulation of the work of employees.
Modernization of the organization of production and management in the company.

How to increase labor productivity

To improve performance, if we are talking about the production of products, the management of the enterprise needs to:

Implement automated lines.
Invest in new software and train your employees on the latest technology.
Optimize logistics, because if an employee spends most of his working time on downtime and waiting, then the efficiency of his work will be low.

The right motivation of employees also plays a big role - an employee who has four shifts a week and no additional motivation will produce fewer parts per hour than an employee who has two shifts and additional bonuses from the company:

Additional health insurance policy.
Holiday awards.
Discounted pool membership.

Labor productivity is very difficult to calculate in the activities of managers who are not involved in direct sales or employees who are engaged in the service, maintenance or recruiting industry. To make the work of such employees more efficient, it is necessary to use methods non-material motivation. For example:

Attendance by employees of free trainings on effective communications and team building.
Praise and recognition of work.
Contests, competitions.
Motivating meetings.
Discounts for services.
Congratulations on significant dates.
Informing other employees about the achievements of their colleagues.
Incentive trips.

Video: how to calculate labor productivity

In order to analyze and predict the productivity of the enterprise, the following indicators are used:

Private: display the time spent on the production of a unit of output or show how many goods of a particular type in physical terms are produced in a certain unit of time.
Generalizing: average daily, average annual, average hourly production of products (goods) per employee. These indicators are calculated by dividing the volume of production in rubles or standard hours by the total number of employees or all industrial and production personnel of the company.
Auxiliary: give an idea of the employee's time spent on performing a unit of any work or on the total amount of work carried out per unit of time.

Labor productivity is an indicator of labor efficiency, which is determined by the quantity or volume of products produced per unit of time per employee.

Or, labor productivity in the general case is how much production is produced per unit of time per person. An increase in labor productivity is not an end in itself, but it is one of the possible ways to increase the profitability (efficiency) of an enterprise. For reference, other ways to increase profitability are capital structure optimization, tax optimization, after investment analysis, energy efficiency, improving logistics, improving staff skills, increasing motivation (participation in the distribution of profits), reducing material consumption, reducing waste (rejection), reducing costs, improving product quality, automation, optimizing the size of stocks, etc.

IMHO (in my humble opinion) and life experience:
The worker, operator, etc. this is determined most often by the productivity and quality of the manufactured products of the serviced equipment. In the case of semi-automatic manual labor, there is usually a dependence on the quality of the final product; with an increase in the production rate, beginners (inexperienced) do not fit in, and experienced ones experience a drop in quality, which leads to the rejection of final products, and at best, profitability remains the same; with an increase in the duration of the shift from 8 to 12 or even 16 hours, there is an increase in profitability due to unchanged fixed costs, but at the same time, the quality of products also decreases, and due to the payment for processing at an increased rate, there is a decrease in profitability. Purely manual labor, which does not depend on the final quality, is not widespread, and does not have a noticeable impact on the results of the enterprise.

An engineer, analyst, etc. labor productivity depends primarily on experience, specialized knowledge, the use of specialized programs and devices, free access to statistical, reference and other information necessary for work. Secondly, from the coherence of the team, competent bosses, the reputation of a good specialist.

For a manager, first of all, from his abilities, the presence of a positive managerial experience, positive reputation (respect), knowledge in the field of management, economics and controlled production. Secondly, motivation.

Labor productivity formula No. 1:

P = O / T, where

P - labor productivity, pieces / hour;

T - labor costs (time spent on the production of a given volume of output), hours.

Labor costs are calculated in hours, but it must be understood that these are not just units of time, but the time spent by employees on the production of a given volume of products, like man-hours or labor hours. And in order to preserve the economic perception of mathematical calculations, instead of hours, in this methodology it will be denoted as hours * staff unit (hours * n.u.).

With an increase in the duration of the shift, labor productivity does not change at best, more often it decreases due to fatigue (less than O).

To detail the analysis of factors affecting labor productivity, we will present the labor input indicator as the product of the number of employees and the labor costs of one employee: T \u003d T1 * H, and take into account the possibility of incomplete use of equipment - the downtime ratio:

Labor productivity formula No. 2:

P - labor productivity, pieces (m 3, tons, etc.) / (hours * staff units);
O - quantity (volume) of manufactured products, pieces (m 3, tons, etc.);
Kpr - downtime ratio from 0 to 1 (the ratio of the average downtime of equipment to the entire operating time);

N - the number of employees, staff units (n.u.).

Often, in practice, there is an imitation of an increase in labor productivity (roots, apparently, from "boondoggle"), in the form of instructions like: "It doesn't matter what, as long as they do anything." This must be stopped and not allowed. There is no noticeable result, while it is good if nothing is spoiled and additional material resources are not wasted. And the point is not only that meaningless work reduces motivation, but also that it increases the likelihood that experienced and qualified specialists will find a job with a more competent boss, the remaining and newcomers will do the same job, if at all, with more waste of time and material resources, which will lead to a noticeable decrease in labor productivity.

Labor productivity with costs

For the purposes of investment analysis, such an indicator of efficiency as labor productivity, taking into account costs, is of greater importance. From the point of view of investment efficiency, it is important not only how much will be produced, but also how much this production will cost. With capital investment, in order to increase labor productivity or reduce labor costs, it is very important to take into account economic feasibility, otherwise the enterprise will worsen its profitability indicators, and in the future, instead of increasing capital, it will be reduced.

Labor productivity, taking into account costs - in the general case, this is how much output will be produced with one ruble of related costs. At the same time, it is taken into account that the allocated costs are understood as the share of costs that has been or will be spent on the production of a given volume of output per employee per 1 hour of work.

PZ \u003d P / Z \u003d (O * (1 - Kpr)) / (Z * T1 * H) \u003d (O * (1 - Kpr)) / ((KZ + EZ + R + OT + N + Dr) * T1 * H);

, where

ПЗ - labor productivity, taking into account the allocated costs, pieces (m 3, tons, etc.) / ruble,
O - volume (quantity) of manufactured products, pieces (m 3, tons, etc.);
Z - allocated costs, rubles / (hours * staff units);
T1 - labor costs of one employee (the share of time spent on the production of a given volume of output per employee), hours;
H - the number of employees, staff units.
Kpr - downtime coefficient from 0 to 1;
KZ - attributed capital costs, rubles / (hour*sh.u.);
EZ - related operating costs, rubles / (hour*sh.u.);
R - related repair costs, rubles / (hour*N.U.);
FROM - wages, rubles / (hour*sh.u.);
H - related taxes, rubles / (hour * sh.u.);
Dr - other related costs (administrative expenses, etc.), rubles / (hour*N.U.).

Cost price including labor costs

The indicator that is inverse to the indicator of labor productivity is called labor intensity. Labor intensity is how much labor is spent per unit of output by one worker.

The cost price, taking into account labor costs, is the reciprocal of labor productivity, taking into account costs. Labor cost is the ratio of the allocated costs used to produce a unit of output to labor productivity, or in general, this is how much it costs to produce one unit of output.

C \u003d 1 / PZ \u003d Z / P, where

C - cost price, taking into account labor costs, rubles / (1 m 3, ton, etc.),
ПЗ - labor productivity, taking into account the related costs, pieces (m 3, tons, etc.) / ruble.
P - labor productivity, pieces (m 3, tons, etc.) / (hours * staff units).
Z - related costs, rubles / (hours * staff units).

Example #1. Calculation of labor productivity The productivity of 500 (Tajik battalion;)) diggers with shovels and wheelbarrows is 60 m 3 / hour, for an excavator 75 m 3 / hour (taking into account relocation 225 * 0.333). But what matters is not ordinary labor productivity, but cost-adjusted productivity. Compare productivity and labor productivity, taking into account the allocated costs of diggers and excavators, if the cost of an hour of work of a digger is 90 rubles (we assume that they do not pay taxes), the cost of shovels and wheelbarrows is 5,000 + 250,000 rubles, the cost of an excavator is 3.58 million rubles, diesel fuel 29.4 * 20 \u003d 588 rubles per hour of work, the salary of an excavator operator is 360 rubles per hour with taxes. The depreciation period for shovels and wheelbarrows is 1 year, for an excavator 5 years (in the range of 5-7 years). Operating costs and repairs for the excavator for 5 years 1,000,000 rubles. What is the profitability if the payment for excavation of 1 m 3 of soil is 25 rubles.

Labor productivity of a digger:
Pzem \u003d 60 * (1.0 - 0) / (1 * 500) \u003d 0.12 cubic meters / (hour * sh.u.)

Excavator labor productivity (idle rate 0.667 due to time spent on relocation):
Pex \u003d 225 * (1.0 - 0.667)) / (1 * 1) \u003d 75 cubic meters / (hour * n.u.)

The ratio of labor productivity of an excavator and a digger:
Pex / Pzem = 75 / 0.12 = 625 times

Labor productivity, taking into account the related costs of one digger (without holidays):
Allocated costs:
W = 90 + (5,000 + 250,000) / (42 weeks * 5 days * 8 hours) / 500 NIS = 90.30 rubles / (hour*sh.u.)
PZzem \u003d 0.12 / 90.30 \u003d 0.0013289 cubic meters / ruble
The cost price, taking into account the labor costs of excavating 1m 3 of soil by excavators = 1 / PZzem = 752.5 rubles / cu
Profitability of a digger = Payment for excavation 1 m 3 / Cost of excavation 1 m 3 of soil =
= (25 / 752,5 - 1) * 100 % = - 96,68%

Labor productivity, taking into account the allocated costs of the excavator:
Allocated costs:
W = 360 + 588 + (3,580,000 + 1,000,000) / 5 years / (38 weeks * 5 days * 8 hours) / 1 NIS = 1,550.63 rubles/hour
PZex \u003d 75 / 1,550.63 \u003d 0.0484 cubic meters / ruble;
The cost price, taking into account the labor costs of excavating 1m 3 of soil with an excavator = 1 / PZeks = 20.66 rubles / cubic meter
Excavator profitability \u003d Payment for excavation 1 m 3 / Cost of excavation 1 m 3 of soil \u003d (25 / 20.66 - 1) * 100% \u003d 21.0%

PZex / PZzem = 0.0484 / 0.000796 = 60.8 times

Answer. One excavator produces 625 times more products than one excavator. For 1 ruble of allocated costs, an excavator produces 60.08 times more products than one digger. The profitability of the excavator is -96.68%, the profitability of the excavator is 21.0%.

Example #2. Factor investment analysis. The conditions of the problem from the previous example, determine how labor productivity will change, provided that the diggers work faster - 70 cubic meters per hour; by 1 hour, the shift will be longer, but the downtime ratio will increase from 0.00 to 0.05 and their number will be reduced by 50 people. This example is conditional, let's say we switched to light ground.

Excavation volume per shift in the first case:
O 1 \u003d 60 * 8 \u003d 480 cubic meters.

Excavation volume per shift in the second case:
O 2 \u003d 70 * 9 \u003d 630 cubic meters.

Let's determine the increase in labor productivity for the first and second cases:
P 1 \u003d 480 * (1.0 - 0.0) / (8 * 500) \u003d 0.12 cubic meters / (hour * sh.e.).
P 2 \u003d 630 * (1.0 - 0.05) / (9 * 450) \u003d 0.1478 cubic meters / (hour * sh.e.).

The overall change in labor productivity is defined as:
P \u003d (P 2 / P 1 - 1) * 100% \u003d (0.1478 / 0.12 - 1) * 100% \u003d 23.16% or
P \u003d (P 2 - P 1) \u003d (0.1478 - 0.12) \u003d 0.0278 cubic meters / (hour * sh.e.).

Let's carry out a factorial investment analysis using the chain substitution method (because the model is mixed):

P us1O \u003d O 2 * (1 - Kpr 1) / (T 1 1 * H 1) \u003d 630 * (1.0 - 0.0) / (8 * 500) \u003d 0.1575 cubic meters / (hour * w. e.).
P us2K \u003d O 2 * (1 - Kpr 2) / (T 1 1 * H 1) \u003d 630 * (1.0 - 0.05) / (8 * 500) \u003d 0.149625 cubic meters / (hour * w. e.).
P us3T \u003d O 2 * (1 - Kpr 2) / (T 1 2 * H 1) \u003d 630 * (1.0 - 0.05) / (9 * 500) \u003d 0.1330 cubic meters / (hour * w. e.).
P us4Ch \u003d P 2 \u003d 0.1477 cubic meters / (hour * sh.e.).

By changing the volume of production:
P O \u003d P us1O - P 1 \u003d 0.1575 - 0.12 \u003d 0.0375 cubic meters / (hour * sh.e.).

By changing the downtime factor:
P K \u003d P us2K - P us1O \u003d 0.149625 - 0.1575 \u003d - 0.007875 cubic meters / (hour * sh.e.).

By changing the labor costs of one employee:
P T \u003d P us3T - P us2K \u003d 0.1330 - 0.149625 \u003d - 0.016625 cubic meters / (hour * sh.e.).

By changing the number of employees:
P H \u003d P 2 - P us3T \u003d 0.1477 - 0.1330 \u003d 0.0147 cubic meters / (hour * sh.e.).

For clarity, after several transformations (in order not to complicate the presentation, they are not given), we present the changes as percentages:
P O = 31.25%.
P K = - 6.563%.
P T = - 13.854%.
P Ch \u003d 100 * (P 2 - P us3Ch) / P 1 \u003d 100 * (0.1477 - 0.1330) / 0.12 \u003d 12.25%.

Answer. The productivity there increased from 0.12 cubic meters/(hour*N.U.) in the first case to 0.1477 cubic meters/(hour*N.U.) in the second case. Labor productivity in the second case increased by 23.16% compared to the first.

The increase in the volume of production (excavation) per shift from 480 to 630 cubic meters led to an increase in labor productivity by 31.25%.

Due to the higher value of the downtime coefficient (from 0.0 to 0.05), the labor productivity indicator decreased by - 6.56%.

An increase in the duration of the shift to 9 hours led to a decrease in the studied indicator by - 13.85%.

The reduction in headcount by 50 people had a positive impact on the growth of labor productivity and increased the value of the studied indicator by 12.25%.

Introduction

Labor productivity is the main indicator economic efficiency production industry and each enterprise. The identification of reserves and ways to increase labor productivity should be based on a comprehensive technical and economic analysis of the enterprise. Analysis of labor productivity allows you to determine the effectiveness of the use by the enterprise labor resources and working time.

The growth of labor productivity means: the economy of materialized and living labor and is one of the critical factors improve production efficiency.

Under the factors of growth of labor productivity are understood the conditions or reasons under the influence of which its level changes.

When analyzing and planning labor productivity, the most important task is to identify and use the reserves for its growth, that is, specific opportunities for increasing labor productivity. Reserves for the growth of labor productivity are such opportunities for saving social labor, which, although they have been identified, have not yet been used for various reasons.

The interaction of factors and reserves lies in the fact that if the factors are the driving forces, or the reasons for changing its level, then the use of reserves is directly the process of realizing the action of certain factors. The degree of use of reserves determines the level of labor productivity at this enterprise.

In the first chapter term paper shown economic entity and the value of labor productivity, indicators and methods for measuring labor productivity are presented, as well as a methodology for planning labor productivity growth, taking into account the influence of individual factors.

In the second chapter, a technical and economic description of the activity is given, an analysis of labor productivity is carried out, and reserves for the growth of labor productivity are identified.

The third chapter provides a specific measure to increase labor productivity at RUE GZlin.

When writing a term paper, economic and educational literature, economic newspapers and magazines, textbooks on audit and analysis were used economic activity, as well as regulations.

Chapter 1

1.1. Concepts, indicators and methods for measuring labor productivity.

Labor productivity (PT) is the most important indicator of production efficiency.

PT is productivity, labor efficiency in the production process.

Living labor is involved in the production of any product, i.e. labor expended by workers directly in the very process of producing a product and past labor, expended, as a rule, by other workers at previous stages of production and embodied in tools, buildings, structures, raw materials, fuel, materials, energy. [p. 92]

Accordingly, when characterizing the PT, the concept of the productivity of individual and social labor is used.

The productivity of individual labor is the effectiveness of the living labor of both an individual worker and a team of workers.

The productivity of social labor is the effectiveness, efficiency of living and materialized labor, reflecting the total (cumulative) labor costs in the sphere of material production. The indicator of the productivity of social labor is calculated as the ratio of the size of the national income to the number of people employed in the branches of material production.

The productivity of social labor is planned and taken into account in the national economy as a whole. For individual associations, enterprises, structural divisions, for individual workers, the output and labor intensity are calculated - an indicator of individual PT, reflecting the costs of only living labor.

Output is an indicator of the quantity of products, services, the amount of work produced per unit of working time by a worker or a team of workers:

where: B is the volume of production in kind, value terms or standard hours;

Pv - output per worker;

T is the cost of working time for the production of products;

Labor intensity is an indicator of individual PT, characterizing the cost of working time for the production of a unit of output:

where: Fri is the labor intensity of a unit of production volume in units of time;

Production is considered a direct indicator of PT, and labor intensity is the reverse.

The following data are available for the analysis of the PT in the Republic of Belarus as a whole and in the Gomel region:

The average monthly accrued salary of employees thousand rubles.

Table 1.1.

Sectoral structure of production industrial products(in % of total)

Table 1.2.

Main performance indicators of mechanical engineering and metalworking

Table 1.3.

The level of labor productivity is determined by the ratio of the volume of products produced (works, services performed) to labor costs or the ratio of labor costs to the volume of products (works, services). There are three methods for measuring labor productivity: natural, cost, labor.

natural method is reduced to determining the output of a specific type of product (work, service) per one average employee or per unit of time. Natural method - the volume of production is expressed in terms of physical units- pieces, kilograms, meters, etc. For example: an oil industry enterprise produced 300 thousand tons of oil and 2500 thousand cubic meters per year. m of gas, the power plant generated 20 million kWh of electricity, the confectionery factory produced 100 tons of chocolates.
This method of measuring the volume of output seems to be the most accurate, but it has a very limited scope, since a rare enterprise produces homogeneous products. Take, for example, oil. It is distinguished by different content of hydrocarbon fractions, paraffin, sulfur, water. Therefore, a ton of oil extracted from one well is not equal in quality to a ton of oil extracted from another well. Chocolates can also be of different varieties, and if a confectionery factory also produces caramel and cookies, then such products cannot be summarized in weight. It is generally impossible to express the products of a machine-building or woodworking enterprise that produces a large assortment of goods in terms of a natural indicator. Therefore, a natural measure of production volume is not applicable to most enterprises. This is its essential shortcoming.
A conditionally natural method of measuring the volume of production is also used, based on bringing different products to one meter. For example, different grades of soap are converted into a single grade of soap with a 40% fat content, and different grades of fuel. into conventional fuel with a calorific value of 7000 kcal/kg. The scope of this method is also limited to only some branches of the national economy.

cost method involves the definition of the production of products (works, services) in terms of value or clean production(value added) per one average employee or per unit of time. The cost method is the most universal, it allows you to compare the level and dynamics of labor productivity in an enterprise, industry, region, country. The question is what measure of value to adopt to measure output.
The indicator of the value of gross output, on the basis of which for many years the volumes of production were planned and taken into account, is good because the products of different enterprises and for different years were calculated in a single wholesale prices enterprises for some time. This made it possible to level out price changes in different periods and to achieve comparability of indicators by this criterion. However, the cost of production reflects not only the costs of living labor, but also the past, embodied in raw materials, materials, purchased semi-finished products, parts and assemblies coming through cooperation. More expensive raw materials sent for processing increased the cost of gross output and, accordingly, the level of labor productivity without any participation of the enterprise's employees. The change in the point of cooperation led to the same consequences, when, for example, enterprise B stopped the production of any node of the future product due to the fact that this node began to come to it through cooperative deliveries from enterprise A. The cost of the node continued to be included in the cost finished product, produced by enterprise B, but it no longer bears the labor costs for the manufacture of this unit and due to this it artificially increased its labor productivity.
The value of gross output also includes the difference in the value of work in progress at the beginning and at the end of the period. This will enable enterprises to increase the cost of gross output, and with it the indicator of labor productivity by increasing the volume of work in progress.
The indicator of the cost of marketable output is free from the influence of volumes of work in progress, but retains other shortcomings inherent in the indicator of gross output. In the clothing, printing and some other industries, the indicator of the standard cost of processing (NTC) was used to characterize production volumes, which included the standard cost of living labor costs: wages the main production workers with deductions for social insurance, shop and general factory expenses, calculated according to the standards.
The advantage of the NSO indicator is that it is basically free from the influence of past labor costs - the cost of raw materials, materials, purchased products (with the exception of some of these costs included in general workshop and general factory expenses). The disadvantages of the NSO indicator are that it does not characterize the entire newly created value and does not take into account the actual cost of processing, but only its normative value. The economic content of this indicator is vague, so the appropriateness of its use is questionable.
Theoretically, the most complete picture of the contribution of the enterprise and the creation of products is given by the indicator of the cost of net production - the newly created value, since its value is not affected by the cost of raw materials, materials, purchased semi-finished products and components, it is free from the cost of depreciation from deductions.

An effective mechanism involved in the management of the company's workflow is labor productivity, since it is it that makes it possible to analyze and evaluate the performance of production. And, therefore, the correct calculation of labor productivity at the enterprise is the basis for the effective use of labor potential by the company. About what this indicator means and how it affects the work of the company will be discussed in the publication.

What is labor productivity?

The calculation of labor productivity indicators characterizes the activities of the company by the ratio of output to the resources spent on it. Labor productivity is a universal tool that is equally effectively used to calculate the performance of work for any given time period. That is, you can calculate what benefits a worker brings per hour of vigorous activity, as well as calculate his production rate per work shift, month, year, etc.

The indicator is divided into individual (i.e., showing the production of an individual) and local or average labor productivity for a company or industry.

How to determine labor productivity: calculation formula

So, at the heart of the calculations are two key values: production and labor intensity. The output or labor productivity of one worker (B) is calculated as the volume of product (O p) produced by the worker (P) per unit of time according to the formula B = O p / P.

When considering the output of a team of workers, the following formula is used:

B \u003d O p / K s, where K s is the number of specialists.

Labor intensity (or hourly labor productivity, an obsolete term today) (T p) is calculated in man / hours and reflects the amount of labor costs to create a unit of product by one worker T p = P / O p, or a team - T p = K s / O p .

Performance is measured in physical and cost terms. Within enterprises, more often we are talking about generation, demonstrating the intensity of production. Labor intensity is calculated by comparing productivity levels in different enterprises, industries and even countries.

Thus, output evaluates the result of labor, and labor intensity evaluates its cost or expenditure of labor power. These two indicators are needed to calculate labor costs per unit of time: when the level of labor productivity rises, then the volume of output increases, and therefore the profitability of the company.

Based on the values of production and labor intensity, the labor productivity coefficient is calculated. Its formula is the ratio of the values of production or labor intensity of the periods under consideration to the compared indicators.

How to calculate labor productivity: formulas and methods

As mentioned above, the methods for calculating labor productivity are different. . But they all show what changes are taking place in the current period compared to the baseline percentages. So, productivity, taking into account the production factor, is calculated by the formula:

PT \u003d ((V o - V b) / V b) x 100%, where V o - output in the reporting period, V b - in the base;

And taking into account the labor intensity of production, labor productivity is calculated using one of the formulas:

PT \u003d ((Tr o - Tr b) / Tr b) x 100%, where Tr o corresponds to the labor intensity of the reporting period, and Tr b - the base period.
PT \u003d (O p x (1 - K pr)) / (T p1 x K s), where K pr is the downtime coefficient, T p1 is the labor intensity of one employee, K s is the average number of workers employed in the production process. Let's demonstrate the calculation of labor productivity using an example:

The company produced products worth 3 million rubles in the reporting year, and goods worth 2.9 million rubles were produced last year.

Calculate the output for both periods:

Let's define the increase in volumes:

production 3,000,000 / 2,900,000 = 1.0345
workings 2985.07 / 2900 = 1.0293

Conclusion: with an increase in the contingent, output per 1 worker increased by 0.293%, and production volumes increased by 0.345%, which indicates a stable position for the company.

If the output of goods remained at the same level, and the contingent increased, then the output would amount to 2885.58 rubles. (2 900 000 / 1005), which would indicate its decline and the fall in the profitability of production.

And, on the contrary, if the volume of output increased without hiring new workers, then the output increased to 3,000 rubles. for 1 person. In this case, we can talk about the growth of labor productivity.

It allows you to produce additional volumes without increasing, and sometimes reducing the contingent, i.e., reducing the cost of goods and getting more profit per unit of product.

Labor productivity: balance sheet formula

You can calculate the value of PT using the information reflected in the company's balance sheet and its appendices. In particular, based on the indicator of the volume of output, you can calculate the PT using the formula PT \u003d (O p x (1 - K pr)) / (T p1 x K s). Having determined the labor intensity of the production personnel and the actually spent work time in the reporting forms of the personnel service, it is easy to calculate labor productivity.