Influence of the level of labor productivity on the cost of production. Managing productivity in times of crisis Reduction of sick absences
Labor productivity - This is an indicator of the efficiency of labor costs or the ability of a person to produce a certain volume of output per unit of working time. It is also called a measure of labor efficiency in the production process. Labor productivity is determined by the amount of products that a worker produces per unit of time (output), or the amount of time required to produce a unit of output (labor intensity).
Output is calculated by the ratio of the volume of manufactured products to the cost of working time for its production or to the average number of employees (or workers).
The volume of manufactured products in determining output can be expressed in physical, cost and labor units of measurement.
Natural and conditionally natural indicators of labor productivity are more consistent with its essence, since they give an idea of what physical volume of production is produced per unit of time per worker, determine the level and dynamics of labor productivity for certain types of homogeneous goods. However, their scope is limited due to the use of indicators only in relation to the release of the same type of product and the need to take into account the cost of working time for each of its types. Natural indicators are used at enterprises in such industries as gas, coal, oil, electric power, forestry, etc., and conditionally natural indicators are used in the textile, cement, metallurgical industries, in the production of mineral fertilizers, etc.
Valuation - this is primarily a generalizing characteristic of labor productivity by enterprises, sectors of the economy and economic regions. It is the most universal, it makes it possible to determine the productivity of labor in the production of different, multi-product products. Labor productivity in monetary terms (production) can be calculated in terms of gross, marketable, sold and net output. In monetary terms, output takes into account various factors, primarily the impact of prices, structural shifts in the production program, changes in the material consumption of products, etc.
Labor intensity estimates the cost of living labor for the production of a unit of output. The indicator of labor intensity establishes a direct relationship between the volume of production and labor costs.
The growth of labor productivity (output) is the main condition for increasing the efficiency of production, leading to an increase in the volume of output and a reduction in cost.
Labor productivity in Russia, despite notable recent positive dynamics, is still low: on average, it is only 26% of the productivity level in the United States. In sectoral terms, labor productivity in Russia is: 33% of the US level in the steel industry, 31% in retail, 23% in retail banking, 21% in housing construction and 15% in the electric power industry.
Labor productivity analysis is carried out in the following areas:
- assessment of the level, dynamics of generalizing indicators of labor productivity (production), hiding trends of change, determination of the main factors influencing labor productivity;
- the degree of fulfillment, the intensity of tasks, the level of growth in labor productivity and the assessment of their impact on the increase in output;
- assessment of the impact of the technical level, labor organization on the average hourly output;
- analysis and evaluation of the labor intensity of products and factors of its formation;
- assessment of reserves for increasing labor productivity.
In the analysis of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
General indicators are the average annual, average daily, average hourly output per worker in value terms. They are calculated using the following formulas:
where / f "- the average annual output per worker (worker); A, d - the average daily output per one
working; /.^ - average hourly output per worker; L r/ - the cost of output; I - average number of employees (workers); D - the number of days worked by one employee (worker); 7Ч Щ - the cost of working time for the release of products.
Private indicators - this is the time spent on the production of a unit of a product of a certain type (labor intensity of products):
where Do? - the complexity of products of a certain type; T, - the time spent on the production of certain types of products; c™ - the natural volume of output of a certain type.
Auxiliary indicators - this is the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time (Fig. 8.1).
The generalizing indicators of production in the cost estimate, transformed by the expansion method, will be presented in the form of the following models:
average annual output per worker, is equal to the product of four factors: the share of workers in the total number of employees, the number of days worked by one worker per year, the average length of the working day and the average hourly output of the worker:
two-factor multiplicative model of the annual output of one worker, is represented by the product of the share of workers in the total number and the average annual output of a worker:
where is the share of workers in the total number of workers; D - days worked by one worker per year; H - the average duration of the working day; A.,. (slave) - the average annual output of one worker;
Rice. 8.1.
labor
three-factor multiplicative model of the average annual output of one worker - the product of the average number of days worked by one worker, the length of the working day and the average hourly output of the worker:
two-factor model of the average annual output of one worker , is calculated by the product of the number of days and the daily output and characterizes the valuation of output by one worker per day:
average daily output per worker , is the product of two factors - the duration of the work shift and the hourly output of the worker:
In table. 8.9 provides information for factor analysis of annual output.
Table 8.9
Initial information for factor analysis annual
workings
Continuation of the table. 8.9
The end of the table. 8.9
The calculated indicators indicate a general positive trend, expressed in the growth of labor productivity: the average annual output per worker increased compared to the previous year from 833.49 to 855.89, or by 22.40 thousand rubles, there is also an increase in the average annual output by one worker - by 43.61 thousand rubles. and average hourly output by 0.07 thousand rubles.
Despite the positive dynamics of labor productivity indicators, factor analysis made it possible to identify negative influencing factors: changes in the personnel structure had a negative impact on labor productivity compared to last year - due to a reduction in the share of workers, annual output decreased by 12.89 thousand rubles, and compared with the plan - by 18.63 thousand rubles.
The whole-day loss of working time in relation to both the previous period and the plan led to a decrease in labor productivity: in comparison with the planned data, the annual output missed 15.59 thousand rubles. Intra-shift downtime has a tangible impact: due to which the average annual output loses 9.54 thousand rubles, and in comparison with the plan - 19.64 thousand rubles. This once again indicates the existing problems in the organization of the production process.
The decrease in the average annual output due to the above factors was offset by an increase in the average hourly output, the growth of which characterizes the efficiency of the use of labor resources. The increase in productivity per worker and worker was uneven: the growth rate of the annual output of the worker is 4.41%, and the increase in the output of the worker is 6.84%. This indicates an increase in the intensification of labor.
Average hourly output is one of the main indicators of labor productivity, which largely determines the level of average daily and average annual output.
The method of factor analysis, well-known in the practice of labor productivity analysis, makes it possible to quantify
assess the impact on the average hourly output of the main factors that can be conditionally combined into the main groups that characterize such important components of production and economic activity as:
- raising the technical level of technological systems;
- improvement of the organizational level of production;
- improving the organization of labor: improving the skills of personnel, the educational level of employees, strengthening labor discipline and improving the wage system.
The factors influencing the increase in the volume of output include changes in the structure of products, the level of cooperative deliveries (they are directly related to the improvement of the organizational and technical level of production and labor). Other factors influence the change in the labor intensity of products, these include the technical level and organization of production, unproductive time due to marriage and its correction.
The method for calculating the impact of these factors on the change in the average hourly output is to bring the actual average hourly output to the baseline (last year), excluding from the model the factors that occurred only in the reporting year. For this purpose, three conditional indicators of the average hourly output are calculated:
The first conditional indicator of average hourly output: the actual volume of production is adjusted by the value of the following indicators given in the model:
where L G! G - actual cost of output (reporting year); DL G/ (str) - change in output due to structural changes; DL "yY (kp) - change in output due to cooperative deliveries; G * u1 - actual hours worked; - non-production costs of working time; £ e - extra time savings as a result of the implementation of STP measures.
The logic of the adjustments is as follows.
If in the reporting year the output has undergone changes as a result of structural shifts in production (the range of output has changed) and cooperative deliveries, it is necessary to bring the actual cost of output to the base period, excluding the magnitude of the changes that have occurred. With an increase in output due to the named factors, their increments are subtracted from the actual value of the output of the reporting year, and with a decrease in the volume of production, negative changes are added.
If there are unproductive time costs in the reporting period, it is necessary to subtract them from the actual time spent when calculating the conditional indicator.
If in the reporting period there was an excess of time savings due to organizational and technical measures, the actual time for the conditional indicator is increased by this amount.
The change in the average hourly output is calculated due to the intensity of labor in connection with the improvement of its organization. To do this, its value of the base period is subtracted from the conditional indicator of average hourly output:
The obtained value shows the change in the average hourly output under the influence of improving the labor and production process without taking into account the impact of factors that were excluded when forming the conditional indicator;
The second conditional indicator of average hourly output differs from the first one in that the actual labor costs are not adjusted for time savings due to technical and technological improvement:
An assessment is made of the impact on the average hourly output of time savings due to the introduction of innovative measures:
The third indicator differs from the second one by the amount of non-productive costs included:
The impact of unproductive time consumption on the level of average hourly output is calculated by the difference between the third and second conditional indicators:
The change in the average hourly output due to structural shifts in production is determined by the difference between the average hourly output of the reporting year (actual) and its conditional third indicator:
In table. 8.10 shows data for factor analysis of average hourly output.
Table 8.10
Initial data for factor analysis of average hourly output
The end of the table. 8.10
Increase in average hourly output by 51.11 rubles. was caused by the multidirectional influence of the studied factors. Only unproductive costs had a negative impact (for the study, the costs associated with manufacturing and subsequent correction of defects were taken), as a result, the average hourly output fell by 13.96 rubles. Other factors showed a positive impact, contributing to the growth of average hourly output: by 37.92 rubles. its positions were strengthened due to the intensity of labor; the actual time savings of 12,000 hours as a result of the introduction and improvement of the technical base led to an increase in average hourly output by 17.52 rubles, changes in the assortment also led to an increase in hourly output by 9.64 rubles.
The positive impact on the growth of average hourly output is due to qualitative factors: the intensification of labor, technical and technological innovations and competent structural changes. At the same time, as already noted, the organization of labor is a "bottleneck" that negatively affects all the studied aspects of activity.
The effectiveness of the use of labor potential and the efficiency of the organization's production activities characterize the indicator of labor productivity.
In Western practice, the term productivity is widely used as an indicator of the efficiency of the enterprise. Productivity acts as the ratio of the amount of goods, works or services produced (performed, rendered) for a certain period of time to the amount of resources spent to create or produce these products for the same period of time.
Labor productivity- this is the most important qualitative indicator characterizing the cost effectiveness of living labor; this is the amount of production produced for a certain period per employee or the cost of working time per unit of output.
Labor productivity together with capital productivity, material intensity, production cost and production profitability form the basis of the system of indicators of the organization's performance.
The growth of labor productivity depends on many factors such as technical progress, modernization of production, improvement of professional training of personnel and their economic and social interest, etc.
The essence of labor productivity is characterized by analyzing two main approaches to the use of labor resources and labor force: extensive and intensive approaches.
The extensive development of labor resources is characterized by the involvement in labor of persons who are not yet employed in national production or are temporarily not working for some reason, or by an increase in the working time budget.
The intensive development of labor resources, which provides for a reduction in costs per unit of output, characterizes an increase in labor productivity, which is an indicator of the degree of effectiveness of human labor costs in the production of the final product per unit of time. Labor costs per unit of time are the smaller, the more products are produced per unit of time.
Labor productivity analysis indicators
The main indicators for assessing labor productivity are traditionally:
- performance indicators;
- labor intensity indicators.
Product output indicator is calculated as the ratio of the volume of production (revenue) to labor costs and shows the volume of production per unit of labor costs.
There are average hourly, average daily, average monthly and average annual output, which are defined respectively as the ratio of production volume (revenue) to the number of man-hours (man-days, man-months).
The overall performance indicator is calculated according to the following formula:
Pv \u003d V / T
Where,
Pv - production output by one worker;
B - the volume of production (revenue) of the enterprise;
T - labor indicator.
The indicator of labor productivity can be expressed in the following measurements: in kind, conditionally natural and cost.
Each measure of labor productivity in the enterprise has its own characteristic shortcomings. Cost indicators are influenced by inflation and do not very clearly characterize real labor productivity; characterize labor productivity only in the manufacture of a particular type of product.
The inverse indicator of output is - labor intensity of products. It characterizes the ratio between labor costs and the volume of production (revenue) and shows how much labor is spent on the production of a unit of output. The indicator of labor intensity in physical terms is calculated by the formula:
Separately, we mention auxiliary indicators - the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
Factor analysis of labor productivity
The most general indicator of labor productivity is the average annual production output by one worker, which is defined as the ratio of annual production (revenue) to the average headcount.
Consider the analysis of dynamics and efficiency labor productivity by example, for which we will make a table of initial data.
Table 1. Labor productivity analysis
| No. p / p | Indicators | Unit rev. | Plan | Fact | Deviation from the plan (+/-) | Implementation of a plan, % |
|---|---|---|---|---|---|---|
| 1. | Marketable products | thousand roubles. | 27404,50 | 23119,60 | -4 284,90 | 84,40% |
| 2. | The average number of industrial and production personnel | people | 66 | 62 | -4 | 93,90% |
| 3. | Average number of workers | people | 52 | 46 | -6 | 88,50% |
| 3.1. | The proportion of workers in the composition of employees | % | 78,80% | 74,20% | -0,05 | 94,20% |
| 4. | Time worked by workers: | |||||
| 4.1. | man-days | days | 10764,00 | 9476,00 | -1288,00 | 88,00% |
| 4.2. | man-hours | hour | 74692,80 | 65508,00 | -9184,80 | 87,70% |
| 5. | Average working day | hour | 6,94 | 6,91 | -0,03 | 99,60% |
| 6. | Average annual output: | |||||
| 6.1. | per worker | thousand roubles. | 415,22 | 372,9 | -42,32 | 89,80% |
| 6.2. | per worker | thousand roubles. | 527,01 | 502,6 | -24,41 | 95,40% |
| 7. | Output per worker: | |||||
| 7.1. | average daily output | thousand roubles. | 2,55 | 2,44 | -0,11 | 95,80% |
| 7.2. | average hourly output | thousand roubles. | 0,37 | 0,35 | -0,01 | 96,20% |
| 8. | Average number of days worked per worker | days | 207 | 206 | -1 | 99,50% |
| 10. | Average number of hours worked per worker | hour | 1436,40 | 1424,09 | -12,31 | 99,10% |
As can be seen from the data in Table. 1, the fulfillment of the planned indicators of the average annual and average daily output of one worker differ by 0.4 percentage points (95.4% and 95.8%), which is explained by the deviation in the number of days worked compared to the plan. As a rule, the decrease in the number of days worked is affected by all-day losses of time: the provision of additional holidays, all-day downtime due to interruptions in the supply of materials or absenteeism for work without good reason.
Compared to the planned values, the actual average daily output decreased by 0.11 thousand rubles and amounted to 2.44 thousand rubles or 95.8% of the plan, while the actual average hourly output amounted to 96.2% of the plan, i.e. decreased by 3.8 percentage points, which is lower than the reduction in average daily output.
The difference in the percentage of plan fulfillment between the indicators of the average daily output and the average hourly output of one worker is explained by a decrease of 0.03 hours in the length of the working day.
Let us determine the amount of losses from a decrease in production volumes due to an increase in all-day losses of working time. The indicator is calculated by multiplying the planned value of the average daily output by the deviation of the planned and actual values of all working days worked. Due to all-day losses of working time (1288 days), the organization did not receive 3279.17 thousand rubles of commodity revenue.
The data provided make it possible to analyze the norms of unit costs for wages per ruble of products, to characterize the change in the level of the norm compared to the base period and the plan established for the reporting year, to consider the dynamics and deviation from the plan of the wage fund due to an increase in production volume.
Analysis of the average annual output per employee
The indicator of average annual output is influenced by such factors as: the share of workers in the total number of industrial and production personnel (PPP) of the organization, the number of days worked and the length of the working day.
Let us determine the influence of these factors on the average annual output of products by one employee according to the following formula:
GV \u003d Ud * D * P * CV
Where,
Ud - the share of workers in the total number of PPP,%;
D - the number of days worked by one worker per year;
P - the average length of the working day;
CV - average hourly production.
Using the method of absolute differences, we will analyze the level of influence of factors on the average annual production of products:
a) the influence of the proportion of workers in the total number of employees of the enterprise: ∆GV (sp) = ∆Ud * GVp
b) the impact of the number of days worked by one worker per year: ∆GV (d) \u003d Udf * ∆D * DVp
c) the influence of the length of the working day: ∆GV (p) = Udf * Df * ∆P * FVp
d) the influence of the average hourly output of workers: ∆GV (chv) = Udf * Df * Pf * ∆ChV
Let's use the data in Table. 1 and analyze the influence of factors on the average annual output per worker.
The average annual output in the reporting period, compared with the plan, decreased by 42.43 thousand rubles. Its decrease was due to a decrease in the share of workers in the PPP structure by 5 percentage points (the decrease in output amounted to 24.21 thousand rubles). Reducing the number of days worked by one worker per year, the length of the working day and the average hourly output. As a result, the influence of factors in the total amount is 42.43 thousand rubles.
Analysis of the average annual output per worker
Similarly, consider the dynamics of the average annual output of a worker, which is influenced by: the number of days worked by a worker per year, the average working day and the average hourly output.
In general, the influence of factors can be represented as:
GWr \u003d D * P * CV
a) influence of the number of days worked: ∆GWr(d) = ∆D*Pp*FVp
b) the influence of the length of the working day: ∆GWr(p) = Df*∆P*ChVp
c) influence of average hourly output: ∆GWr(chv) = Df*Pf*∆ChV
The analysis revealed that the change in the average hourly output of workers had the strongest impact on the decrease in the average annual output per worker - the change in this factor had the main impact on the decrease in the average annual output per worker in the amount of 24.41 thousand rubles.
Analysis of the average hourly output of workers
The average hourly output factor determines the indicators of the average daily and average hourly output of workers, which ultimately affect labor productivity.
The average hourly production is influenced by factors related to the change in the labor intensity of the product and its valuation.
The first group of factors includes indicators of unproductive time spent on correcting defects, organizing production and the technical level of production.
The second group includes factors that are directly related to changes in the volume of production due to structural shifts in the composition of products and the level of combined deliveries.
ChVusl1 = (VVPf + ∆VVPstr)/(Tf+Te-Tn)
ChVusl2 = (VVPf + ∆VVPstr)/(Tf-Tn)
Fwsl3 = (VVPf + ∆VVPstr)/Tf
Where,
VVPf - the actual volume of marketable products;
∆VVPstr - change in the cost of commercial products as a result of structural changes;
Tf - actually worked time by all workers;
Te - above-planned time savings from the implementation of scientific and technological progress;
Tn - unproductive time costs, which are made up of the cost of working time as a result of the manufacture of marriage and the correction of marriage, as well as in connection with deviations from the technical process. To determine their value, data on losses from marriage are used.
Using the chain substitution method, we calculate the influence of these factors on the average hourly output:
Let us calculate the influence of these factors on the average hourly output:a) comparing the obtained indicator NVsl1 with the planned value, we determine the influence of the labor intensity factor due to the improvement of its organization on the average hourly output:
b) the impact of over-planned time savings due to the implementation of scientific and technical progress measures:
c) the impact on the level of average hourly output of unproductive time costs is defined as:
d) change in average hourly output due to structural shifts in production:
Thus, the decrease in the indicator was primarily influenced by the decrease in labor intensity, against the background of an increase in average hourly output due to time savings due to the implementation of scientific and technical progress measures. In general, the considered output indicator decreased by 0.01 thousand rubles compared to the plan.
We summarize all the above calculations for factor analysis in the form of a table.
Table 2. Factor analysis of labor productivity
| Factor | Changes due to a factor | |||
|---|---|---|---|---|
| Change in average hourly output, thousand rubles | Change in average annual output per worker, thousand rubles | Change in average annual output per worker, thousand rubles | Change in output, thousand rubles | |
| 1. Number of staff | -1 660,88 | |||
| 2. Average annual output of one worker | -2 624,02 | |||
| Total | -4 284,90 | |||
| 2.1. Share of workers | -24,21 | -1 501,18 | ||
| 2.2. Number of days worked by one worker per year | -2,55 | -1,89 | -117,11 | |
| 2.3. Working hours | -1,97 | -1,46 | -90,7 | |
| 2.4. Change in the average hourly output of workers | -19,89 | -14,76 | -915,03 | |
| Total | -24,41 | -42,32 | -2 624,02 | |
| 2.4.1. Organization of production (labor intensity) | -0,02 | -34,26 | -25,42 | -1 575,81 |
| 2.4.2. Raising the technical level of production | 0,02 | 27,09 | 20,1 | 1 245,94 |
| 2.4.3. Unproductive working hours | -0,01 | -19,03 | -14,12 | -875,2 |
| 2.4.5. Production structure | 0,00 | 6,31 | 4,68 | 290,04 |
| Total | -0,01 | -19,89 | -14,76 | -915,03 |
An important reserve for increasing labor productivity is the saving of working time. In this case, a decrease in the average hourly productivity of workers was revealed due to a decrease in the indicators of the organization of production (labor intensity). The positive impact from the introduction of more advanced technologies that reduce the labor costs of the enterprise (savings in the reporting period amounted to 3,500 man-hours) did not allow increasing the average hourly productivity of workers. Factors of unproductive expenses of working time also had a negative impact. They consist of the time spent on the production and repair of marriage.
It should be noted that labor productivity may decrease with a significant share of a newly developed product or due to the introduction of measures to improve its quality. Since, to improve the quality, reliability or competitiveness of the goods, additional costs of funds and labor are required. The gain from sales growth, higher price level, as a rule, covers the losses from lower labor productivity.
Bibliography:
- Grishchenko O.V. Analysis and diagnostics of financial and economic activity of the enterprise: Textbook. Taganrog: Publishing House of TRTU, 2000
- Savitskaya G.V. Analysis of the economic activity of the enterprise: a textbook. - 4th ed., revised. and additional - M.: INFRA-M, 2007.
- Savitskaya G.V. Economic analysis: textbook. - 11th ed., Rev. and additional - M.: New knowledge, 2005
Labor productivity is one of the most important qualitative indicators of the work of the organization, an expression of the efficiency of labor costs. Labor productivity level is characterized by the ratio of the volume of production and sales of goods or work performed and the cost of working time.
The rate of development of the production of services, the increase in wages and incomes, and the size of the reduction in the cost of services depend on the level of labor productivity. Increasing labor productivity through the mechanization and automation of labor, the introduction of new equipment and technology has practically no boundaries, therefore, the purpose of analyzing labor productivity is to identify opportunities for further increasing the volume of production of services due to increased labor productivity, more rational use of workers and their working time.
Based on these goals, the following tasks of studying labor productivity in organizations are distinguished:
measuring the level of labor productivity and its dynamics;
Studying the factors of labor productivity and identifying reserves for its further increase;
· Analysis of the relationship between labor productivity and other economic indicators that characterize the results of the organization's work.
Labor productivity It is characterized by the volume of production of services produced by one worker per unit of working time. When planning, accounting and analyzing, labor productivity is usually calculated according to the formula:
W=V/T,(4.0)
where V- the volume of production of goods;
T- labor indicator, in relation to which labor productivity is calculated.
The volume of production of services and, accordingly, labor productivity can be expressed in physical, conditionally natural, cost and labor units of measurement. Cost indicators are universal, currently determined through contractual prices, but they are influenced by inflation and do not very clearly characterize real labor productivity. In-kind indicators, in turn, are of limited use, are used in the preparation of plans for organizations, are not affected by inflation, and give an actual idea of labor productivity in the manufacture of a particular type of service.
Currently, the main indicator used is the assessment of labor productivity in terms of value:
W=V/Rcc, (4.0)
where Rcc– average number of employees, pers.
In domestic practice, goods cost management is understood as a systematic process of formation of costs for the production of all goods and the cost of individual products, control over the implementation of tasks to reduce the cost of goods produced.
The main goal of cost analysis is to identify opportunities for more rational use of production resources, reduce production and sales costs and ensure profit.
The results of the analysis serve as the basis for making managerial decisions at the level of the organization's management and are the source material for the work of financial managers.
In the process of analyzing the costs of production and the cost of manufactured goods:
· examines the amount of total costs for the reporting period and the rate of change in comparison with planned data, in dynamics and with the rate of change in sales;
· evaluates the structure of costs, the share of each item in their total value and the rate of change in the value of costs by items compared with planned data and in dynamics;
· compares the actual production and full cost of the main types of goods and their totality with planned indicators and in dynamics, calculates the influence of the main factors on the deviation of these indicators;
· investigates fixed and variable costs, establishes break-even points for the main types of products and for the organization as a whole;
· examines indicators of contribution to coverage, financial safety margin and operating leverage;
· Estimates the cost of production by structural divisions, compares direct costs with their planned value in relation to the volume of output, and general production and general business expenses - with the planned estimate;
determines the share of non-production costs and trends in its change compared to the data of the previous period;
· establishes the validity of the choice of the base for the distribution of various types of costs (general production, general business, etc.).
Analysis plays a crucial role in ensuring the optimal level of cost, and, consequently, maximizing profits and increasing the competitiveness of the organization.
Cost management can bring the desired effect only based on real data. According to the general recognition of experts in this field, cost management is a subsystem of the general information system of the organization, therefore, its functions cannot be limited only to production accounting. It links together management, marketing, analysis, financial accounting, production accounting.
Labor productivity- this is an indicator of the effectiveness of labor costs and is determined by the number of products produced by one employee per unit of working time, or by labor costs per unit of output.
With regard to the entire national economy, the indicator of the productivity of social labor is calculated as the ratio of the value of GDP to the number of people employed in the sphere of material production. To characterize labor productivity, there are such indicators as the level of labor productivity, labor productivity growth rates, labor productivity growth trends.
Labor productivity level denotes the state of labor productivity at a particular point in time. Using this indicator, one can compare: a) the level of labor productivity of one enterprise in different periods of time; b) levels achieved by different enterprises in the same period.
Rates of growth labor productivity show the change in the level of productivity over a certain period of time.
Growth trends (trends) labor productivity is the rate of change in productivity over a long period (10-15 years or more).
At the enterprise, two main indicators are used to measure labor productivity: production and labor intensity of products.
Production output per worker- the most common and universal indicator of labor productivity. This indicator takes into account only the costs of living labor directly spent on the manufacture of products, and is calculated, as a rule, for one average employee in the corresponding unit of time (hour, shift, month, year). Accordingly, there are hourly, daily, monthly and annual output. The output is calculated as the ratio of the volume of manufactured products for the corresponding period to the average number of employees (workers) for the same period.
Depending on the units in which the volume of manufactured products is measured, the following production indicators are distinguished: natural, conditionally natural, cost.
natural labor productivity indicators are used in the case when one type of product is manufactured in mass quantities. They are easy to calculate, specific, reliable. The annual output Vg is determined by dividing the volume of output by the average number of personnel for a given period:
VG= N/chsp
where N- volume of output in natural terms (pieces, sets, tons, etc.); H cn - the average number of employees, pers.
Daily output B is calculated by dividing the volume of output by the number of man-days worked by workers during the analyzed period:
Vd= N/FChsp
Partially eliminate the shortcomings of natural indicators conditionally natural labor productivity indicators, which are calculated by the formula
where F - planned or actual working time fund, days.
Hourly output Vh is calculated by dividing the volume of output by the number of hours worked by employees in the analyzed period:
where F - fund of working hours for the analyzed period, h.
In-kind indicators are the most consistent with the essence of labor productivity, but their scope is limited. They are widely used in determining the output at enterprises in such industries as oil (t / person), electric power (kWh / person), forestry (cubic meters / person), light industry - fabric production, (rm. m/person).
In mechanical engineering, the use of natural indicators of labor productivity is limited by the peculiarities of production at enterprises, since many types of products are produced that have significant differences. At the same time, some examples of their use can be given.
Conditionally natural indicators are calculated by the formula:
B=ENk/Chsp,
where N.- the number of products of the j "th type, pieces; k. - reduction coefficient, with the help of which the products of the j-th type are conditionally reduced to one (base) type; P- number of product types, pcs.
Cost indicators the most versatile, used in enterprises with a multi-product nature of production. The calculation is performed according to the formula
B=Q/Chsp,
where Q - the volume of manufactured products in value terms, thousand rubles; H cn - the average number of employees, pers.
Labor intensity of products. Along with natural and cost indicators, labor indicators are used to measure labor productivity. One of them is the labor intensity of certain types of products, which is the cost of working time in standard hours for the manufacture of a unit of production. This indicator establishes a direct relationship between labor costs and labor intensity. The labor intensity of products can be calculated by the formula
Tpr=FChsp/N.
Labor intensity is the inverse of output. The higher the production output per unit of time, the lower the labor intensity of a unit of production.
Labor intensity can be calculated with different completeness of coverage of included time costs. Depending on the composition of labor costs, the following types of labor intensity are distinguished: technological, maintenance, production, management and full.
Technological complexity includes the labor costs of workers in the main production, which directly affect the objects of labor. The result of their work is a change in the shape, size, physical and other properties of the objects of labor.
Maintenance labor intensity includes the labor costs of workers engaged in servicing production. This category includes such types of work as moving objects of labor, loading and unloading operations, providing production with all types of energy, tools, repairs, etc.
Production labor intensity is the sum of technological complexity and maintenance complexity.
Labor intensity of management- this is the sum of the labor costs of managers and employees performing the functions of planning, accounting, control, decision-making, etc.
Full labor intensity consists of the labor costs of the entire industrial and production personnel of the enterprise for the production of products.
The advantages of labor indicators of labor productivity are as follows: the convenience of finding out the real costs of labor and saving working time; the ability to sum up costs for various types of products, assemblies, parts and semi-finished products and a unified approach to measurement, planning and analysis in all departments of the enterprise; independence from the influence of changes in the volume of output. The productivity of social labor is determined by the ratio of GDP per capita or per worker in the sphere of material production. The productivity of total social labor, to a greater extent than any other indicator, characterizes the standard of living of the entire state and is the best indicator of the economic efficiency of the economic complex.
The decisive condition for cost reduction is continuous technical progress. The introduction of new technology, the comprehensive mechanization and automation of production processes, the improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.
A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities. The development of specialization also requires the establishment of the most rational cooperative ties between enterprises.
Reducing the cost of production is ensured primarily by increasing labor productivity. With the growth of labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases.
The success of the struggle to reduce costs is determined, first of all, by the growth of labor productivity of workers, which, under certain conditions, ensures savings on wages. Let us consider under what conditions, with the growth of labor productivity at enterprises, the costs of wages of workers are reduced. An increase in output per worker can be achieved through the implementation of organizational and technical measures, due to which, as a rule, the norms of output change and, accordingly, the prices for the work performed. An increase in production can also occur due to overfulfillment of the established production standards without organizational and technical measures. Norms of production and prices in these conditions, as a rule, do not change.
In the first case, when production rates and prices change, the enterprise receives savings on the wages of workers. This is explained by the fact that in connection with the reduction in prices, the share of wages in the unit cost of production decreases. However, this does not lead to a decrease in the average wages of workers, since the given organizational and technical measures enable workers to work out more products with the same labor costs. Thus, the implementation of organizational and technical measures with a corresponding revision of production standards makes it possible to reduce the cost of production by reducing the share of wages in a unit of output simultaneously with an increase in the average wage of workers.
In the second case, when the established production rates and prices do not change, the cost of workers' wages in the unit cost of production does not decrease. But with the growth of labor productivity, the volume of production increases, which leads to savings in other items of expenditure, in particular, the costs of servicing production and management are reduced. This happens because in the costs a significant part of the costs are conditionally fixed costs (depreciation of equipment, maintenance of buildings, maintenance of the apparatus and other costs) that do not depend on the degree of implementation of the production plan. This means that their total amount does not change or almost does not change depending on the implementation of the production plan. It follows that the greater the output, the lower the share of costs in its cost.
With an increase in the volume of output, the profit of the enterprise increases not only due to a decrease in cost, but also due to an increase in the number of products produced. Thus, the greater the volume of production, the greater the amount of profit received by the enterprise, ceteris paribus.
Of paramount importance in the struggle to reduce the cost of production is the observance of the strictest regime of economy in all areas of the production and economic activity of the enterprise. Consistent implementation of the regime of economy at enterprises is manifested primarily in reducing the cost of material resources per unit of output, reducing the cost of servicing production and management, and eliminating losses from marriage and other unproductive costs.
Material costs, as you know, in most industries occupy a large share in the structure of production costs, therefore, even a slight saving of raw materials, materials, fuel and energy in the production of each unit of production in the whole enterprise has a major effect.
The enterprise has the ability to influence the value of the cost of material resources. Raw materials and materials (seeds, fertilizers) are included in the cost price at the price of their purchase, taking into account the cost of transportation, so the correct choice of suppliers affects the cost of production. It is important to ensure that materials are received from such suppliers, which are located at a short distance from the enterprise, as well as to transport goods by the cheapest mode of transport. When concluding contracts for the supply of material resources, it is necessary to order materials that, in terms of size and quality, exactly correspond to the planned specification for materials, strive to use cheaper materials without reducing product quality at the same time.
The main condition for reducing the cost of raw materials and materials for the production of a unit of output is the improvement of production technology, the use of progressive types of materials, the introduction of technically sound norms for the consumption of material assets.
Reducing the cost of production maintenance and management also reduces the cost of production. The size of these costs per unit of output depends not only on the volume of output, but also on their absolute amount. The smaller the amount of shop and general factory expenses for the enterprise as a whole, the lower the costs, other things being equal, are primarily in simplifying and reducing the cost of the management apparatus, in saving on management costs. The composition of expenses also includes to a large extent the wages of auxiliary and ancillary workers. Carrying out measures to mechanize auxiliary and ancillary work leads to a reduction in the number of workers employed in these works, and, consequently, to cost savings. In this case, the automation and mechanization of production processes and the reduction in the share of manual labor costs in production are of paramount importance. Automation and mechanization of production processes make it possible to reduce the number of auxiliary and auxiliary workers in production.
Cost reduction is also facilitated by the economical use of auxiliary materials used for household needs.
Significant reserves of cost reduction are concluded in the reduction of losses from marriage and other unproductive expenses. The scale of identifying and using reserves to reduce the cost of production largely depends on how the work is set up to study and implement the experience available at other enterprises.