Scientific substantiation of labor standards. Comprehensive substantiation of labor standards Classification of labor processes

Theoretical provisions

The quality of labor standards depends on the method by which they were established. All methods can be combined into two large groups: analytical and summary.

Analytical methods rationing presupposes the division of the labor process but its components and the determination of differentiated standards for the expenditure of working time for specific production conditions using the achievements of science and advanced experience.

When developing technically grounded norms (scientifically grounded), only analytical methods are used.

Distinguish analytical research method of valuation and analytical and calculation.

Analytical research method is quite widespread and is used to establish local technically sound production rates; it is rather complicated and time-consuming, since it requires good professional knowledge, organizational talent and a significant investment of time from the standardizer to conduct photo-timing observations.

In general, any rate of time can be represented as the sum of its constituent expenditures of working time:

Hvr = To + Tv + Tp.z. + That. m. + T from. l + Tm,

where That, Tv, Tpz, That. m., T from. l, TT - time spent on the main, auxiliary, preparatory and final work, maintenance of the workplace, rest and personal needs, technological breaks not used for rest.

In the analytical-research method of rationing, each component of the time hole is studied from the point of view of the possibility of its reduction. For example, before determining the time spent on servicing the workplace To. m., with the help of a photograph of working time, the types and nature of work, their frequency, sequence, causality are clarified. With the help of timekeeping, the duration of each work (cleaning, washing, wiping, etc.) is established, the rationality is assessed and proposals for improving the devices and devices used, the organization of the workplace, working conditions are determined, and how the techniques and methods of labor are used.

When calculating the time for rest and personal needs Tot.l, the following issues are resolved: assessment of factors affecting fatigue; studying with the help of photography the established ways of organizing recreation, as well as their frequency; study of changes in the manufacturer's performance during the shift by direct or indirect methods; the use of methods of aestheticization of the production environment, the labor process, etc.

Analytical calculation method much less laborious, since it is supposed to calculate the norm by its components using the standards. This does not mean that the task of the normalizer is reduced to the purely technical side of the matter, i.e. to the formulation of specific variables in the performance formula. Previously, it is necessary to analyze the structure of the labor process and rationalize it, study the organizational and technical conditions and develop measures to optimize them, choose time standards that correspond to the projected organizational and technical conditions and set the time standard. Standards for calculating the time rate are in the relevant reference books.

This method is most often intended for the rationing of machine work, as well as the labor of workers engaged in the maintenance of production, transport, and loading and unloading operations.

Summary methods rationing, in contrast to analytical ones, allows you to determine the rate of time (production) without analyzing the methods of work used and designing specific measures to improve the organization of labor and production.

At most enterprises, the following are used from the total valuation methods.

Statistical method based, but on the fact that the time rate is set as the average of the actual data over a period of time. This norm does not disclose the content of progressive measures for the modernization of equipment and the introduction of a scientific organization of labor, does not show what advanced experience is used and how widely. At the same time, the shortcomings in the organization of labor and production are fully reflected in the statistical norm. For example, a worker striving for higher wages can increase shift production and, as a result, reduce the amount of time not used for rest or eating. The statistical norm of time will be less than the established one, since it will reflect the violation of the rules for organizing work. But without additional analysis, it will not be possible to find out the reasons for the change in the rate of time.

Method of rationing labor costs for photography close to statistical. The essence of this method lies in the fact that according to the results of photographing the working time, the "normal" duration of the operational time is determined for the average, actually achieved production. At the same time, the time spent on preparatory and final work, maintenance of the workplace and rest are established without any analysis as arithmetic mean. The disadvantages of the method are as follows. All losses of working time are usually not planned, and it is believed that since there should be no losses of working time, they cannot be included in the time rate. A plan of organizational and technical measures is not drawn up, and therefore nothing changes in production practice. The method of performing the work is not studied, nor is the assessment of the organization of the workplace, the tools and devices used, and working conditions given. The norms are usually adjusted later with the help of coefficients in order to adapt them to the prevailing practice.

Method of rationing labor costs according to timing data consists in the fact that the rates are calculated as a result of the summation of itemized costs. At the same time, the way of working is not analyzed or improved. The element-by-element expenditure of working time and the norm of time for the process as a whole is formed by complex (and simple) mathematical manipulations with timing measurements for each element of the operation, as a result of which the minimum required number of measurements in each chronosequence is determined, the mode and stability coefficient, the arithmetic mean and average progressive, etc. Mathematical calculations create the illusion of validity, but the norm of time from this does not become justified, since nothing is introduced into the labor process, the essence of which the norm always reflects.

Experimental rationing method consists in the fact that the rate of time is established on the basis of the experience of the rate setter himself, the foreman of the site or the most qualified employee. This norm reflects to some extent the past periods and does not contribute to the growth of labor productivity. Experienced norms are sometimes called expert norms.

Comparative method based on the fact that with the similarity of conditions and methods of performing work, the norms of time should be the same or slightly differ. Therefore, the time norm is taken as the time norm of any process. The norms obtained in this way cannot contribute to the growth of labor productivity and the improvement of production.

Calculation method consists in adjusting the task, the rate for the actually performed amount of work in order to keep the worker's current or projected wages.

General methods of rationing should be applied, as a rule, in exceptional cases, (for example, during the period of mastering a new technique, when performing an unforeseen and urgent task, random and extremely rarely repeated work). In these cases, the development of technically sound standards may either be delayed for some time, or even be impractical (for occasional work). Therefore, workers can use summary methods of rationing, believing that sometimes it is better to have a temporary, insufficiently substantiated rate than not to have any rate.

The norms established by the summary methods of rationing and used in practice should be replaced in a planned manner by technically sound norms. Rationing of other labor processes.

To calculate labor standards, you must use the following formulas. ...

According to the form of reflection of costs and results of labor, two types of norms are distinguished. The first includes those that are presented in an expense form: the rate of time per unit of a particular operation; labor intensity of manufacturing a unit of production or work; the number of employees required to perform a specific amount of work for a particular function of technical support organizations (marketing, accounting, operational management of production, supply, repairs, etc.) or for servicing certain objects (units, workplaces, etc.).

The second type (in its original form) includes the norms:

Production - the amount of work (in natural units) that must be performed per unit of time;

Service - the number of serviced objects (pieces of equipment, workplaces, production areas, etc.), which are assigned to one employee (or group);

Manageability - the number of employees whose direct supervision over the activities of which can be effectively carried out by a manager of a certain rank.

The norms of time, as a rule, are the initial basis for calculating their other types, since working time is a general measure of labor and, therefore, rationing is reduced to determining the required time spent on performing a particular job. Note that such a functional purpose of the norms, obviously, gave rise to the opponents of rationing to argue the expediency of using "costly methods". In fact, the norms are set for the performance of work precisely for those products that are in demand at a certain price, that is, there is no contradiction.

As already noted, the norms of costs and results of labor do not exhaust all the normative characteristics of the labor process. These include: norms of duration, labor intensity, quantity, output, standardized tasks; service and manageability (can reasonably be counted among the norms of costs and benefits); complexity of labor (categories of work, categories of complexity of labor of specialists); wages (tariff rates, salaries, rates of salary rate of work); sanitary and hygienic and aesthetic working conditions (illumination, noise, temperature and other parameters of the working environment, work and rest regimes); social and legal. This interpretation of labor standards in accordance with the provisions of Convention No. 150 (1978), among the main areas of activity of the labor administration is their extension to working conditions, wages, conditions of employment, labor protection and health, working environment, social guarantees, labor inspection.

For engineering and managerial labor in industrial production, the system of norms and standards provided for their development and use in two directions: to assess the quality and quantity of labor. The first considered the problem of assessing the degree of complexity (weight) of engineering and managerial work in connection with their tariffication to establish the official salaries of employees, the solution of issues of division of labor and its payment. In the second, the determination of the labor intensity of work and the required number of workers based on the development of standards for time, production, maintenance, controllability and quantity.

The labor standard should be economically justified for the enterprise (from the point of view of minimizing the cost per unit of output), and for the employee - really achievable and at the same time such that would not allow him to fulfill it without much effort, thereby not giving rise to a revision of the norms. With the provision of enterprises with basic standards, the need to revise the norms developed on their basis will decrease (taking into account the possibility of setting individual standards), and it is the basic standards that may be the subject of revision.

The degree of validity of the norms depends on their purpose and calculation methods. The more the contingent of workers covered by the norm, and the greater the proportion of stereotyped jobs, the more detailed its justification should be by dividing the work into elements. And vice versa, the relatively smaller the contingent and the fewer the possibilities for regulating the content of the work performed, the more reason to use the consolidated norms. This approach is consistent with the practice of distinguishing between two methods of setting norms: experimental-statistical and analytical.

The experimental statistical method is based on data on the performance of similar work (functions), data from statistical reports on the production or time expenditures for the previous period, observations of the use of working time, the results of expert assessments, as well as the experience of a normalizer, foreman, technologist, etc. Method does not provide sufficient justification for the established norms of labor costs, but allows for an average assessment of the existing state. This contributes to the combination of this method with an analytical way of conducting selective studies of labor costs or using standards for individual representative works (operations, products, functions) in order to adjust the calculations of the total standards for the labor intensity of products or the number of workers performing a particular function.

The analytical method allows you to establish more reasonable rates of labor costs, the introduction of which should help to increase labor productivity and, in general, production efficiency. Depending on the method for determining the value of the rate of labor costs, this method has varieties: analytical-research and analytical-calculation.

When using the analytical method, the initial information for calculating labor standards is based on the results of studies carried out through observations, analysis of technological and labor processes, design of their optimal options and production time required for specific conditions. The cost of working time is determined either by directly measuring the duration of each element of work and interruptions in work, or by a sample analysis of working time. In its most detailed form, using modern methods of microelement analysis and measuring working time, the analytical research method is used in the development of systems of basic standards.

The best (from the point of view of the degree of validity and cost-effectiveness of application) analytical calculation method, which provides for the establishment of the necessary time consumption for an operation and its individual elements according to pre-developed standards of varying degrees of consolidation at the intersectoral, sectoral and local levels. It should be borne in mind that if the machine elements of the operation and the associated time costs require a technical justification, since they are determined by the operating modes of the equipment (hence the widespread concept of technically grounded norms), then the labor elements are primarily ergonomic and psychophysiological justification.

One of the directions for improving the methodology of labor rate setting is the further development of the analytical method for calculating reasonable rates of labor costs based on a more complete accounting is the analysis of technical, organizational, psychophysiological, economic, social and legal factors and conditions affecting their value, that is, increasing the level of scientific substantiation. labor costs through an integrated approach to their establishment.

The basis of this approach in setting labor costs is the technology of labor processes. The labor process is a cycle of actions that are consistently carried out by the employee, which are necessary and sufficient to obtain intermediate and final results of work. The depth of the structuring of the labor process determines the depth of the structuring of the corresponding labor standards. Technologies and norms of labor processes in a particular branch of the economy or field of activity and the corresponding production processes or functional ones, including information, organizational, innovative and social processes, are developed in an organic unity.

The forms of technology and norms of labor processes can be different. So, in accordance with the requirements of a more in-depth development of production or functional processes, the technology of work processes can be routing, operational or elemental. An analogue of the routing technology of production processes in terms of functional ones is the procedures for performing work and solving functional tasks, as well as network diagrams and various programs. Within the framework of the operational and elemental technology of labor, processes and norms are covered in the formation of rational methods and techniques of labor in the workplace, along with the development of work instructions and recommendations for performers and the widespread use of visual forms of images of actions and movements of the employee.

The technology of the labor process can be presented together with the production (or functional), to which it directly relates, or separately from it. In the first case, the labor process is reflected in the technological (operational) map of the production process, making up a single whole with it. In the second, a special map of the labor process is developed (for example, by the type of "labor organization maps" known in practice). In the conditions of computerization of production and functional processes, the technology and norms of labor processes in both cases can also be presented in the form of a record on a machine data carrier.

The peculiarity of the technology of labor processes, in contrast to the production and functional ones, is to provide wider opportunities for the development of cross-industry standard solutions. In practice, this feature is realized on the basis of creating systems of basic microelements of labor processes - from labor movements with their sequential consolidation into a complex of labor methods. In particular, practice confirms that standards are built on a microelement basis as an effective means of analyzing and designing progressive work processes, the use of which contributes to the growth of labor productivity.

The essence of a comprehensive substantiation of labor costs is a one-time analysis of the most significant factors, including socio-psychological, to the greatest extent affect the amount of labor costs. Meanwhile, the existing methods do not sufficiently reveal the practical aspects of the implementation of technical and organizational factors; to an even lesser extent, they reflect the influence of psychophysiological (expenditure of mental and physical energy, degree of fatigue, etc.) and economic (degree of use of equipment, working time fund, materials, etc.) factors of justifying labor costs.

Requirements for the quality of labor standards now indicate the need for their comprehensive justification. For the practical implementation of the principles of such a justification of labor costs, it is necessary to know the nature of the interrelationships of factors and the degree of their influence, to establish them in the process of calculating labor standards. The methodology provides for a step-by-step justification of labor costs; technical, organizational, psychological and physiological, socio-legal and economic. With this approach, each group is considered, first of all, independently, without taking into account the interaction in the process of labor rationing. To ensure the organic connection of factors and their characteristics, one should proceed from the need to justify the choice of the best variant of labor standards for a concretely solved production and economic problem.

Thus, the essence of the complex substantiation of the norm of production-necessary labor costs is determined by the choice of the optimal value of the norm, taking into account the characteristics of labor and technological processes. The choice of the best variant of the labor norm for certain conditions is carried out on the basis of the optimality criterion, taking into account the system of restrictions, determines the scope of permissible values ​​of labor norms and options for organizing labor processes.

According to the analytical research method of rationing, a comprehensive justification of labor costs is carried out during the installation process. Calculation of labor costs for a specific work using the analytical and computational method is less laborious if comprehensively substantiated regulatory materials are used.

When developing labor standards, not specific, but typified and in a certain way averaged decisions about different values ​​and combinations of factors are taken into account. The degree of consolidation of labor standards, the layout of the construction of standard tables, gradations of factor values, and the like are also taken into account. With the consolidation of labor standards, their substantiation in terms of content and methods becomes similar to the substantiation of labor costs for the performance of a specific work (function). This, however, does not mean that the use of such standards makes it possible not to justify the established rate of labor costs and, without appropriate justification, to consider it comprehensively justified.

So, the entire system of labor norms and standards used in the practice of standardizing labor processes of personnel at enterprises of various forms of ownership and management structures should become comprehensively substantiated. To solve this problem, it is necessary to improve the methodology of rationing based on the development of principles and methods for a comprehensive substantiation of the established norms and projected labor standards.

To provide a comprehensive substantiation of labor standards, it is necessary to group the factors that determine their values ​​and enable each specialist to imagine their entire system when establishing labor costs or developing labor standards; assess the degree of their influence on labor costs; choose those of them that most affect the value of these costs when performing work (functions) in a certain production; determine, in connection with their influence, possible options for labor standards and choose the optimal ones for specific conditions.

Technical factors include the characteristics of the subject of labor, equipment and technological process, tools, devices, technical requirements for product quality, etc.

Organizational bureaucrats should be considered in conjunction with technical ones. They are characterized by the level of organization of production and management of a particular enterprise, the level of organization of labor of personnel. It is also necessary to take into account such indicators of the organization of labor as the division and cooperation of labor processes (functions), methods and techniques of labor, planning and equipping workplaces, systems and types of services, work and rest.

Sanitary and hygienic factors determine the conditions of the working environment, sanitary standards for noise level, air temperature, illumination of workplaces, etc.

The contractor, as a rule, characterizes the qualification and professional level, skills and knowledge, labor activity, as well as anthropometric data and psychophysiological characteristics.

The psychophysiological factors include indicators characterizing the energy consumption of workers (physical and mental), the degree of monotony of work, the pace of work, the degree of employment, etc.

Social factors are associated with such characteristics of work as interest in the work performed, the ratio of the elements of physical and mental labor, independence and the possibility of showing initiative in labor activity, the content of labor, the degree of diversity of labor functions in the ongoing labor process, etc., as well as with relationships in labor collective.

Legal factors are determined by the length of the working time (shift, week), the mode of work and rest, the terms of labor agreements, collective labor agreements, the form of relations between the employer and the employee.

The economic factors include, as a rule, the final indicators of production efficiency, cannot but be associated with the norms of labor costs, and, consequently, with the methods of their calculation. The main characteristics in this case are the costs of living and materialized labor (production costs), the volume of products, and its competitiveness. In specific production conditions, economic factors most often include the degree of use of equipment and the fund of working time, consumption of materials, etc. During the establishment of service standards and quantities, for example, it is necessary to take into account the volume of available production resources as indicators of a certain group of factors.

In practical regulation, the choice of the variant of the labor standard is directly related to the specific task at hand.

When justifying the time norm, the motivation of each element should be taken into account, in particular: the values ​​of the main time should correspond to the optimal processing mode (from the point of view of the technological process, the capabilities of equipment, tools, etc.); the value of auxiliary time - rational techniques and method of performing the work process, planning and organizational equipment for servicing workplaces and other characteristics; time of service of the workplace and preparatory and final time - the optimal service system, as well as the optimal standards of service and quantity; time for rest - the optimal mode of work and rest. The time standard can be considered fully justified if it is established as a result of optimization of the relevant elements of the technological and labor process.

During the substantiation of standardized tasks, hourly workers and employees must, among other factors, take into account the degree of stability of the work performed by them, the workplace, the certainty and repeatability of the composition and scope of work (functions), etc., as well as the industry-specific features of the organization of production, etc. tasks, study the causes and frequency of occurrence of unstable, random work associated with many factors of the organization of production, labor and management.

Service rates and quantities, as a rule, are determined on the basis of the developed methods of labor rationing and, therefore, the principles of their motivation are similar to the considered approaches of a comprehensive justification of labor costs. In works where maintenance workers directly affect the results of the work of key workers, such as adjustment, overhaul of equipment, maintenance of workplaces with tools, etc., it is necessary to economically justify maintenance standards by optimizing them. The criterion of optimality can be an indicator of the cost of production, namely: the sum of those items, the costs of which vary with different options for service standards. Until now, these items include the cost of wages and salaries of basic workers serving the main production and the maintenance of equipment. Limitations in the choice of the service rate are the amount of operating equipment required to fulfill the production program, and the degree of employee employment with basic functions.

The choice of the best variant of the labor standard in specific situations should be carried out, as already noted, on the basis of the optimality criterion, taking into account the system of restrictions. The latter defines the scope of permissible values ​​of labor standards, within which they adhere to their compliance with the characteristics and scale of products, the parameters of the tools, devices and equipment used, the psychophysiological characteristics of the performers of normalized processes, and the social characteristics of labor processes.

Limiting values, as a rule, are characteristic of such factors, the variable values ​​of which change during the performance of certain works (functions) of the labor process: the amount of information processed in the process of labor activity, as well as the shortage of materials, equipment, labor resources, etc. taking into account the restrictions allows you to determine the permissible options for the values ​​of labor standards in the limiting values ​​of the factors.

When determining the system of constraints and the optimality criterion, two options for solving the problem are envisaged: the first is to minimize the costs necessary to achieve a given result, the second is to maximize the result for given costs (resources).

When setting the necessary labor costs, the main limitation should be the specified production result in specific conditions and purposes, in other words, the performance of a production operation (manufacturing a unit of products, rendering a service) should be carried out in accordance with technical conditions and quality requirements.

The task of substantiating the norms of service, the number and at the same time the placement of personnel, the choice of forms of division and cooperation of labor, as a rule, is associated with the implementation of the program for the release of products by a certain production unit with the provision of the planned level of use of its production capacity.

The system of restrictions during the substantiation of labor standards includes restrictions of a technical, including technological, nature, as well as organizational, sanitary and hygienic, psychophysiological, social and legal. These are the technically permissible operating modes of equipment (machines, mechanisms, machine tools), the parameters of technological processes and their characteristics, the level of specialization of production processes, the parameters of the working environment in accordance with sanitary and other standards, the maximum possible workload of workers, the permissible level of monotony of work, etc.

As a criterion for the optimal labor standard, an economic indicator should be used that characterizes the sum of the minimized costs of living and materialized labor, established taking into account the task, is solved with the help of the organization and rationing of labor. So, if we assume that the costs of equipment, tools, materials (including objects of labor) are fixed values, then the minimum total production costs will correspond to the minimum costs of maintaining labor resources. If the task is reduced to the design of the optimal in space and time of the labor process, then the criterion for the minimum total costs will be the execution time, subject to the limitations of the permissible speed of achievement, that is, the pace of work. In most of the practical tasks that are solved with the help of labor rationing, the criterion of minimum costs is usually the only one, but sometimes it is also interconnected with social criteria.

At the same time, the question of the quantitative expression of the considered criteria is insufficiently developed and their solution is very relevant in modern conditions. Now, when choosing the optimal variant of the labor norm, it corresponds to the economic criterion, it is especially important to resolve issues of social management, including creating conditions favorable for the labor activity of an employee.

It is very advisable to use the definition of "permissible" and "optimal" labor standards in normative research work on labor.

Norms of labor costs and options for optimizing work processes are acceptable, in which restrictions are implemented on a given production result, sanitary and hygienic, psychophysiological working conditions, social characteristics of workers' labor activity, as well as the modes of the technological process and the main characteristics of the organization of production.

Examples of such norms are the maximum permissible concentrations of harmful substances, the level of noise, vibration, illumination of workplaces (areas of labor activity and movements), etc., as well as the limit values ​​of physical and mental stress in the process of performing work. Improvement of working conditions in comparison with the permissible indicators, as a rule, provides an increase in the productivity of workers, but usually this is associated with an increase in the cost of products (service goods). Hence, it becomes necessary to determine the optimal norms.

Optimal are the allowable norms at which the minimum total costs required to achieve a given production result are achieved.

The above definitions also apply to sanitary and hygienic standards and indicators of labor complexity.

The technical substantiation of the norms of labor costs is carried out using the considered analytical-calculation and analytical-research methods.

A significant place in the technical substantiation of labor norms and standards is occupied by the design of the main parameters of the operation of equipment (machines, mechanisms, etc.). At the same time, the content of the technological process, passport data of equipment and technical means, technical and operational capabilities of technological equipment and tools, mechanical and physicochemical properties of raw materials and materials, as well as requirements for product quality are studied. Based on the results obtained, the maximum permissible loads on the equipment (its individual units), technological equipment and tools are determined, which are used as a limitation when choosing the operating modes of equipment (machines, mechanisms, etc.). For example, the choice of operating modes of machine tool equipment is carried out according to the weakest link in the "equipment - equipment - tool" system. The options for feeding the cutting tool, per one revolution of the machine spindle, are determined by the strength of the gear mechanism, the tool shaft and other characteristics, based on the requirement for the cleanliness of the machined surface. When choosing the cutting forces, its value is calculated depending on the strength of the material of the cutting strength of the handle, the permissible torque calculated for the weakest link of the machine, the strength of the "machine - device - tool - part" system. From the obtained options for the values ​​of cutting forces and feeds, the minimum are selected. In many cases, the technical capabilities of the equipment become a limitation. In the absence of various influencing factors, the operating modes of the equipment are determined based on the requirements of the technology according to the passport of the machine (machines, mechanisms, etc.).

When setting labor standards by the analytical and research method, their substantiation is carried out by studying the technical and operational capabilities of the equipment according to its passport data or, in their absence, according to the results of experimental studies, as well as technological equipment and tools, the properties of the processed materials. The results of the study determine factorial optimization, which affects the magnitude of the equipment operating modes.

When creating consolidated standards for operational, incomplete artificial, artificial time, as well as establishing the time spent on machine-manual work, the calculation of the main time should be carried out on the basis of previously established operating modes of the equipment, and in their absence - on the basis of studying the operational capabilities of the existing equipment.

During the technical substantiation of the norms of labor costs of employees, it is necessary to take into account the technical characteristics and parameters of the means of mechanization and automation of the work (functions) performed by them. In this direction, work should be carried out at those enterprises and organizations where various means of mechanization, automation and computer technology are introduced.

It is advisable to develop various time norms for work performed by economists in accounting, financial activities, etc., taking into account the use of automation and mechanization of individual functions performed by them.

An important direction for improving the state of normative research work on labor should also be the technical re-equipment of the labor of standard setters, specialists in the organization of labor processes, etc. At the same time, the labor costs of this category of employees should also be substantiated taking into account technical factors affecting the performance of basic and unusual functions. , takes place in the practical activities of the "Trudoviks".

Now it is becoming more and more relevant to establish standardized tasks for employees, allow them to rationally distribute work (functions) between them in accordance with qualifications and positions, assess the performance of each employee, motivate them to perform a large amount of work and combine professions and positions, provided that their labor activity is motivated. ... In this regard, an important direction in improving the methodology for the regulation of labor of employees of most qualification and job categories is a comprehensive justification of the norms for the expenditure of their working time, including technical and other areas.

Organizational factors affecting the amount of labor costs of workers can have a general and specific (partial) focus. Moreover, their influence on labor costs can be both direct and indirect - through the influence of aggregate factors.

During the organizational justification of labor costs, it is necessary to take into account the main characteristics of the organization of production and management, as well as, and to a large extent, the organization of labor processes of workers. As you know, these include:

The type and scale of production (respectively, the share of the characteristics - the specialization of jobs, the size and repeatability of a batch of products, works, the number of objects of labor and the level of their labor intensity);

The form of organization of the production process in time and space (the form of specialization of workshops and sections, the degree of continuity of the technological process, the territorial integrity of an enterprise, organization);

Form of management (degree of centralization of functional management, etc.);

Operating mode of the enterprise (continuity, variability, duration of work shifts)

Form of organization of production preparation (degree of centralization, form of specialization of departments)

The degree of mastery of the production process;

Form of organization of maintenance (degree of centralization, forms of specialization of departments).

The elements of the organization of labor are general and partial, in particular;

Division and cooperation of labor processes (forms and type of distribution, as well as options for the distribution of functions between performers, forms of combining performers into groups (brigades) and the nature of their interaction, the degree of assignment of labor functions to each of them, the method of combining equipment (machines, aggregates, machines etc.) in multi-station workplaces and the nature of multi-station service by their main and service workers, etc.);

Organization of workplaces (degree of stationarity, planning: external and internal)

Systems and forms of servicing workplaces (the degree of centralization of the system as a whole and in terms of basic functions, service regulations: frequency, efficiency, level of coercion, etc.);

Method of work (composition and number of elements of the labor process, their complexity and structure in space and time, the level of labor intensity, etc.);

The mode of work and rest (regulations of labor activity, methods and methods of psychophysiological and neuro-emotional unloading, etc.).

During the organizational substantiation of labor standards, it is necessary to take into account the interaction of factors of the organization of the workplace and the method of performing the labor process of a certain employee, the division and cooperation of labor and the service system, the mode of work and rest and the organization of workplaces and their maintenance. In the process of substantiating labor standards, it should be borne in mind that some factors act as independent variables in relation to the rate of labor costs, while others interact.

The specialization of a workplace affects its planning and equipment, which, in turn, determines the method of work and thereby affects the rate of time for performing work (functions).

The mode of operation, in particular variability, affects the organization of the work of the management apparatus at different levels, functional service and, accordingly, the number of different categories of personnel.

When justifying the norms of labor costs, it is necessary to take into account their changes in the degree of mastering the technological and labor process. It is recommended that accounting be carried out either by direct design of variants of the labor method, or on the basis of calculations of additional time costs (increments to the established rate of the mastered process), or taking into account the correction factors justified in magnitude.

The characteristics of systems and forms of servicing workplaces must be taken into account when establishing and, accordingly, justifying the norms of time for work performed by production workers. This refers to the determination of the norms of time for servicing the workplace and the preparatory and final time at a certain workplace.

The most variable organizational factors affecting labor costs are the characteristics of methods and techniques of labor that affect the time spent through the warehouse of elements of the labor process, the degree of their combination in time and space, the pace of work, etc.

The choice of a method for performing a particular work (function) is largely determined by the planning of the workplace and, accordingly, the working posture of the performer (sitting, standing, etc.), the organizational equipment and its placement in the workplace, the quality of service of the workplace in terms of the main functions characteristic of the type and the scale of production, its organization.

So, in the conditions of automation of production processes, labor methods are largely determined by the design of machines, equipment and apparatus, fixtures and other elements of automated workstations. In other conditions, the content of the labor process is designed and the methods of its implementation can be changed by the employee in accordance with his knowledge, skills and other characteristics inherent in a directly specific performer or group of performers.

Thus, it becomes necessary to use the basic principles of motivating optimal decisions for the implementation of labor processes when justifying the norms of labor costs for specific production conditions.

The basic principles of substantiating labor processes in time and space include: the principle of parallelism, the principle of saving muscular and nervous energy, and the principle of optimal labor intensity. They, as a rule, are associated with the principles of economy of movements, based on the recommendations of specialists in the field of labor physiology, as well as with engineering and economic calculations. Compliance with the specified design principles of standardized work processes is important when optimizing labor costs.

The principle of the optimal content of the labor process is that it should include elements that provide the most favorable combination of mental and physical activity for a person, which is achieved by choosing the optimal forms of the technological and functional division of labor. Uniform work of arms, legs, body creates conditions for reducing employee fatigue in the process of work, while increasing its efficiency. The development of a work rhythm is facilitated by the specialization of workplaces to perform certain operations, the enlargement of batches of processed parts, and timely and high-quality service of workplaces.

One of the main indicators of the content of labor is the number of different labor actions and movements that determine the composition of the labor process. A decrease in their diversity, and, consequently, an increase in the number of identical labor actions and movements performed during a certain period of working time, leads to the formation of a stable dynamic stereotype in the employee, contributes, within certain limits, to the smallest expenditure of working time. At the same time, the further impoverishment of the content of the labor process leads to an increase in the monotony of labor and the cost of working time. These circumstances must be taken into account when solving problems of optimizing labor costs in specific conditions.

Optimization of the content of labor processes in team work contributes to the development of optimal options for organizing the work of performers, substantiation of optimal service standards, the number, standardized tasks for team members.

The principle of parallelism is to ensure the simultaneous work of an employee and a machine, several machines or the participation of both hands of the performer in the labor process, etc. Its observance reduces the time spent on performing a particular work (function) and ensures the performance of auxiliary, preparatory and final work and maintenance of the worker places in the process of automatic operation of equipment, contributing to the development of multi-station service, etc., which must be used in solving the problems of a comprehensive justification of the labor costs of muscular and nervous energy.

The principle of economy in specific conditions provides for the exclusion of unnecessary techniques, actions and movements from the labor process. The practical implementation of this principle is ensured by the design of equipment, technological and organizational equipment, taking into account the anthropometric data of a person, rational planning of the workplace, excluding unnecessary labor methods and actions.

Saving the muscular and nervous energy of workers in production areas is achieved through the rational placement of equipment, warehouses, storerooms, external planning of workplaces, as a result of which labor costs are reduced. It contributes to the construction of the labor process in space and, accordingly, in time, which is an important function of labor rationing and the tasks of a comprehensive justification of labor costs.

The principle of optimal labor intensity can be directly implemented when setting up the implementation and application of optimally stressed labor costs and solving the problems of ensuring the same tension of existing labor standards at enterprises (organizations) of any organizational and legal form of management, as well as at the sectoral, regional and other levels labor management, which is especially important in the context of the development of market relations.

With a comprehensive justification of the established norms of labor costs, in addition to those considered, it is necessary to use such principles as the employee's compliance with the work performed, the planned and safe maintenance of workplaces, the optimal intensity of the equipment, the optimal work and rest regime of workers.

The principle of the employee's compliance with the work performed is to select employees in such a way that their psychological and physiological data, as well as general educational and vocational training, are most consistent with the nature and content of the work offered for the performance. The principle is implemented in the tariffication of work and workers, the establishment of qualification grades and positions of employees of all categories and is used when justifying the costs of their labor.

The principle of planned and safe servicing of workplaces is to substantiate a clear regulation of the main and auxiliary works, coordinate them in time and achieve the optimal time required for rational servicing of workplaces.

The principle of the optimal intensity of the equipment operation is to establish the operating modes of the equipment that would provide the lowest total costs of living and materialized labor for the performance of both individual technological operations and the production process as a whole. Compliance with the principle is relevant during the substantiation of the main time, as well as the consolidated norms and standards for labor, as evidenced by the earlier considered aspects of the comprehensive justification of labor standards.

The principle of the optimal mode of work and rest of employees is to establish the start and end times of work, alternation of shifts, the beginning and end of regulated breaks. Compliance with the principle is the basis for creating favorable working conditions, reducing the time spent on performing basic and service functions performed by the personnel of a given enterprise (organization). The objects of organizational justification based on the considered principles are labor norms and standards. The mechanism for substantiating normative labor materials does not differ in principle from the mechanism for substantiating labor standards.

The psychophysiological substantiation of labor costs contains some methodological elements. First of all, psychophysiological factors-limitations are established, which appear when considering the characteristics of the subject of labor and methods of changing it, safety systems, technological processes (their main parameters), labor organization and sanitary and hygienic conditions.

The psychophysiological substantiation of labor norms and standards should be carried out taking into account the requirements for the employee, whose work is standardized. These are gender and age characteristics of performers, anthropometric and other data, reaction speed, physical and mental abilities, and the like. So, when establishing the time norm for the implementation of a set of techniques, a more detailed analysis of psychophysiological factors and the choice of possible restrictions are needed than during the development and use of microelement time standards.

At the same time, the substantiation of quantity standards should be carried out at the stage of calculating correction factors during the development of production, as well as when constructing rational balances of working time, etc. A more complete psychophysiological substantiation of quantity standards becomes possible with the simultaneous use of time standards.

An element of the psychophysiological substantiation of the norms of expenditures is, as noted, the establishment of a reasonable level of labor intensity. As an indirect indicator, the level of fatigue can be used, it is associated with both physical and mental stress in the process of work of workers and employees of various categories. In the process of theoretical and practical activities, methods were developed for assessing a person's working capacity, taking into account the fatigue indicator, which can be used during the substantiation of labor standards. So, when developing time standards, along with taking into account factors related to working conditions, the fatigue indicator is used. In this case, as a rule, the time of labor costs is determined for each factor of working conditions inherent in a particular profession, and the indicator of fatigue in relative units.

The psychophysiological factor affecting labor costs is such an indicator as the reliability of an employee in the "man-machine" system. This indicator depends on many factors of the complexity of the tasks being solved (work performed, functions), professional experience and knowledge of the performer, the organization of the work process being performed and the method of its implementation, as well as the psychophysiological reserves of the employee in the labor process.

In engineering psychology, indicators such as the error-free performance of work (functions), the readiness to make the necessary decisions on time and accurately, renewability, etc. are used to characterize the reliability of an employee.

In practical work on labor standardization, it is necessary to use the indicator of error-free performance of work (function), that is, an indicator of the probability of error-free work in certain conditions with factors affecting the time of its execution. The permissible values ​​of this indicator characterize the labor efficiency of a certain employee, provided that the work (function) is performed without violating safety rules, in the absence of marriage, and downtime.

In the conditions of labor relations developing between the employer and the employee, the indicator of faultlessness or reliability, as a rule, limits labor intensity to a greater extent than the indicator of fatigue, although the latter becomes important in the context of the social orientation of modern management.

Establishing the permissible values ​​of the employee reliability indicator in the "man - machine" system for a specific type of labor activity is an element of the psychophysiological substantiation of labor costs.

The issue of psychophysiological substantiation of labor standards is the subject of special disciplines.

Social factors, as noted, include the content of labor, the presence of creative elements in it, the nature of relationships in the work collective, the employer-employee relationship, etc. In some tasks of labor rationing, social factors can be considered along with economic ones as criteria for the optimality of norms.

Legal factors should be justified on the basis of restrictions on working conditions and in modern market relations with social and economic factors at the same time.

All labor norms and standards are subject to economic justification. It should be based on the criteria of the optimality of living and materialized labor, that is, production costs, as well as restrictions on the required production result. A generalizing economic criterion for the norms of labor costs for a certain work (function) performed is the maximum efficiency of its implementation. For each type of labor norms and standards, this criterion can be expressed in different ways: the least time to complete work or the cost of production (operations) in general and by item of cost, changing or reduced costs; the most workings, the highest labor productivity, etc. But in all cases, it is necessary to take into account some general restrictions on compliance with labor protection and safety standards, ensuring the required product quality, as well as the level of employee fatigue, the content of the labor process and legal norms of labor relations between the employer and an employee.

A comprehensive justification of labor costs and normative materials for labor rationing should be carried out using general and specific algorithms developed on a single basis.

In real production conditions, it is impractical to sort out all the options for the technological and labor process and labor costs for their implementation, since it is almost always possible to design those of them, the optimality of which according to the selected indicators is probable and can be established expertly or using aggregated estimates.

The general algorithm for a comprehensive justification of labor standards provides for five stages. Four of them are related to the rationale:

The choice of the type of norm and the method of its installation in accordance with the characteristics of the standardized process and the purpose of the norm. At the same time, the method and technical means of establishing the standard, as well as the type and degree of consolidation of standards, are determined by economic criteria. Variants of the technological and labor process, as well as the established norms of labor costs, depending on the factors influencing, are selected in accordance with the characteristics of the standardized processes;

Equipment technology, tooling for technical, organizational and economic factors, with the choice of one solution or a subset of them (the best option). In this case, the design of many possible options is carried out according to technical factors, taking into account the possible optimality in certain conditions; selection of a subset of options - according to organizational and psychophysiological factors with appropriate limitation; when making one local optimal decision (or a subset of such decisions) - according to economic criteria;

Technological modes. At this stage, the design of a set of possible options for technical factors is carried out, taking into account the decisions of the previous stage, then - the choice of a subset of acceptable options for organizational and psychophysiological factors-limitations, then - the determination of the main time norm by technical factors and the choice of the optimal option according to economic criteria;

The labor process (by elements of the organization and in general). First, many possible options are designed taking into account technical and organizational factors in accordance with the decisions made in the previous stages, and taking into account possible optimization in certain conditions. Then, according to social and psychophysiological factors and their limitations, from the permissible set, it is selected for a set of decisions. According to technical, organizational and psychophysiological factors, the time required for acceptable options is determined, that is, a pre-installation of the labor standard is carried out. Taking into account the main economic criteria, one local optimal solution (or a subset of solutions) is selected.

The fifth, final, stage is the joint optimization of technological and labor processes, operating modes of equipment (technical means) and the establishment of labor costs. In this case, all the optimal and acceptable options are considered in accordance with economic criteria, then a decision is made and labor standards are established, taking into account the deviations of the real conditions necessary. Labor standards are determined by the elements of the technological and labor processes and categories of expenditure of working time. For all stages of the development of technological and labor processes, a system of norms and standards is being developed. All calculations are carried out on the basis of preliminary decisions taking into account the corresponding values ​​of the factors.

On the basis of the general algorithm for the complex substantiation of labor standards, it is advisable to develop consolidated algorithms for the comprehensive justification of time norms for the analytical-calculation and analytical-research method of rationing, as well as algorithms for the complex justification of the norms of time, quantity, maintenance, etc. as a rule, they are developed in relation to the specific conditions of production and the tasks of rationing the labor processes of the personnel of a particular enterprise, taking into account the commercial goals and social problems of modern management.

INTRODUCTION

The concept of standards and norms

Classification and characteristics of standards and norms

Labor standards, their types and purpose

Material standards, their types and application

Methods for the development of planning standards and norms

Mechanisms of interaction between standards and targets

CONCLUSION

Practical task

Bibliography

INTRODUCTION

Free market relations are based on the interaction of the necessary planning requirements and indicators that take into account the interests of producers and consumers of goods. The solution of these issues is possible with the help of a system of planning and economic standards and norms that aim any production at obtaining a high final result of production and financial activities.

High end results of production should be ensured at all stages of marketing, planning, organization, management, sales, investment and other activities of the enterprise, interconnected by a single system of plans and norms. In market relations, intra-production, or intra-firm, planning becomes, therefore, a priority area of ​​scientific and practical, production and economic, financial and economic activities. It allows, without special expenditure of resources, to draw up the necessary plan-forecast for the implementation of various works at an early stage of development of the upcoming innovative project. At the final stages of the design of various types of activities, production of products or works, planning serves as the basis for establishing refined end results and costs, choosing optimal organizational and managerial recommendations, making informed economic decisions about the feasibility of applying any investment project in specific production conditions. The accuracy and validity of decisions taken at all levels of management largely depends on the quality of economic standards and norms used at various stages of planning.

The concept of planning standards and norms

In modern economic literature, there is no single generally accepted concept of norms and standards.

The term "norm" translated from Latin means a guiding principle, a rule, a sample. The rate is a scientifically grounded amount of consumption of certain economic resources in specific production and technical conditions.

The standard is the estimated value of the expenditure of working time, material and monetary resources used in the regulation of labor, planning of production and economic activities of the enterprise.

Calculation norms and standards can simultaneously be both absolute and relative values. So, when planning labor costs, the time standards are most often the initial ones, and the calculated time rates are the derivatives. When establishing planned indicators of material costs, on the contrary, the rate of consumption of various types of raw materials serves as the basis for obtaining the production rate of working capital, etc.

Standards are a fundamental economic category that has its own specific scientific and practical content, as well as a form of manifestation, for example, labor or material costs per unit of production: min / piece. or kg / pc. Thus, the standard is a general measure of consumption and use of various economic and production resources. With their help, the most important indicators of the planned, organizational and management activities of enterprises are established and regulated, the course of production processes, their duration and frequency are determined. They serve as a measure of the efficiency of the enterprise, a kind of standard for the development of technology, technology and organization of production, the level of quality and competitiveness of products. The standards are a unified intersectoral value and should ensure full compliance with the development of the planned facilities, taking into account changes in the internal and external conditions of the enterprise.

The norms, in contrast to the norms, have a specific industry or intra-production purpose. They are established for the corresponding local conditions of the workplace or a certain type of production and should reflect both general patterns and specific features of the development of an enterprise and changes in the cost of economic resources under permissible restrictions in the planned terms of their use. Norms are usually developed for a short-term, predetermined period of their application, in given production conditions, taking into account various production and economic factors. The norms are subject to revision in accordance with changes in the norm-forming factors. According to their meaning, norms and standards can be absolute and relative, general and specific, planned and actual, prospective and current, quantitative and qualitative, etc.

From a practical standpoint, norms and standards are initial values ​​and indicators used in planning and evaluating various types of activities, works and services performed. They form a whole system of economic, financial and other norms and standards and constitute the regulatory framework for planning.

Classification and characteristics of standards and norms

In the planned activities of the enterprise, various standards and norms are widely used.

In market conditions, reducing the consumption of resources, reducing labor, material and other costs for the production of products and the provision of services becomes a necessary economic requirement for planning, organizing and managing production. Therefore, the manufacturer wins on the market who most economically spends limited resources and achieves their minimum consumption per unit of output.

In accordance with the economic processes and mechanisms existing in market conditions, the whole variety of regulatory materials is classified according to the following criteria:

1. According to the types of resources, it is necessary to distinguish standards and norms that regulate the amount of expenditure of means of production, objects of labor, labor for the manufacture of a unit of production, performance of work or provision of services.

2. For the stages of production, there should be standards for current, insurance, technological, transport and production stocks of materials, as well as work in progress, semi-finished products, components and finished products.

3. According to the functions performed, the standards can be planned, economic, technical, organizational, social, labor, managerial, etc.

Norms and standards at enterprises are the basis for performing such important planning functions as determining the volume and timing of production of products, justifying costs and benefits, etc.

4. By the time of validity, the standards are prospective, annual, current, conditionally permanent, temporary, one-time and seasonal.

5. According to the scope of distribution, there are inter-industry, sectoral, intra-industrial, international, republican, federal, regional, and municipal standards.

6. According to the methods of establishing, there are standards that are scientifically grounded, calculated and analytical, experimental, analytical and research, reporting and statistical and others.

The essence of scientifically grounded norms lies in their compliance with the optimal values ​​of resource costs for specific production conditions, taking into account the current system of restrictions.

Calculation and analytical standards are developed on the basis of an analysis of equipment, technology and organization of production in the given conditions.

Experimental and experimental standards are established on the basis of experimental data obtained in real-life conditions.

Analytical and research standards are developed on the basis of analysis and research of existing technological processes with the subsequent establishment of a theoretical or empirical relationship between the main factors of production and the amount of resource consumption.

Reporting and statistical are usually established according to the operational, accounting or statistical reporting of the enterprise.

7. According to the form of expression of their values, there are tabular, graphical and statistical standards.

Tabular and graphical ones are usually used when establishing calculation, analytical and other norms manually.

Analytical ones are usually expressed in the form of empirical dependencies and are used in setting norms using computer technology.

8. According to the degree of detail, the standards are subdivided into individual and group, differentiated and consolidated, private and general, specific and summary.

Individual, proprietary and differentiated codes are developed for specific materials, products and processes.

Group, general and consolidated norms are established for homogeneous work or processes of the same type, without detailing the calculation of individual elements.

9. According to the numerical values, the norms and standards can be optimal, permissible, maximum, minimum and average.

10. According to the intended purpose, the standards are expenditure, which determine the amount of resources spent, estimated - determine the efficiency of their use, operational - determine their duration and procedure for use.

Labor standards, their types and purpose

The system of labor standards is a set of regulated labor costs for the implementation of various elements and complexes of work by the personnel of the enterprise.

In planning and economic activities, a variety of labor indicators are used, which include the following norms and standards.

Time rates - express the necessary or scientifically justified expenditure of working time for the manufacture of a unit of production, the performance of one work or service in minutes or parts (min / piece, h / piece).

Production rates - establish the required volume of production for the corresponding planned period of working time. The value of the norm is determined in physical measurements (pieces, meters, etc.). The final result of work per shift, hour or other period of time.

Service standards - characterize the number of jobs, the size of the area and other production facilities assigned to one worker, group, team, etc.

Controllability standards - regulate the number of subordinate employees for one head of the corresponding division of the enterprise.

Standardized production tasks - set for one employee or a team the planned volumes and range of manufactured products of the work or services performed for a given period of working time. The value of production tasks is measured in natural, labor and value units (pieces, shares, standard hours, standard rubles).

These labor standards do not exhaust all the characteristics of labor, technological and production processes and that are necessary when planning costs and benefits. Therefore, for the purpose of planning and rational use of resources, it is necessary to further express labor standards in two objectively existing forms of costs: working time and labor. The first set the amount of labor time spent on the performance of a unit of work. The latter determine the amount of expenditure of physical and mental energy of a person per unit of working time or per product.

The norms of expenditure of working time include:

Duration standards - determine the estimated amount of working time during which work can be performed on one machine or workplace. Measured in minutes, hours, days;

Labor intensity standards contain the planned amount of living labor costs for the production of one product, the performance of a unit of work or service. Measured in man-hours, man-minutes, or standard hours.

In the planned activities of the enterprise, the following is applied:

The technological labor intensity of products, which expresses the labor costs of the main workers who carry out technological impact on the objects of labor. Represents the total unit time in minutes or hours;

Production labor intensity, which includes the labor costs of the main and auxiliary workers for the production of a unit of production, work or service;

The total labor intensity of products, which characterizes the total amount of labor costs of industrial and production personnel for the production of a unit of production or a certain amount of work. It includes the total labor costs of basic and auxiliary workers and production specialists.

When planning the total labor intensity, it is necessary to single out the direct and indirect labor costs for the production of products. Direct costs per unit of production are established by appropriate calculations. Indirect costs are determined as a percentage of direct costs.

Labor costs characterize the costs of physical and mental energy and are determined by the permissible rates or speed of a person's work, labor intensity, human energy consumption, the degree of employment of workers, the level of their fatigue, the severity of labor, etc. They are used in planning optimal working conditions for workers, substantiating the normative intensity of labor, as well as when reducing the severity of labor and establishing norms of compensatory surcharges when working in unfavorable working conditions.

In order to improve planning at the enterprise, it is also advisable to subdivide all norms into two interrelated groups - labor input norms and labor results norms. Labor results are usually set on the basis of time norms. These are, first of all, production rates and standardized production tasks. For example, the production rate in general is determined by the ratio of the established period (hour, shift, month) to the rate per unit of work (min / piece).

Material standards, their types and application

Material standards are an important component of the planning and economic regulatory framework of an enterprise, which characterizes the amount of consumption of basic production resources for the manufacture of products, performance of work and services, taking into account the current laws of supply and demand.

In accordance with the structure of the production process, the main economic resources and material standards, in addition to the considered standards of living labor, include the rates of expenditure of objects of labor and means of production.

The rates of expenditure of objects of labor determine the planned amount of consumption of basic materials, fuel, electricity and other costs required for the production of a unit of product or service.

The composition of the rate of expenditure of material resources includes justified planned and calculated values ​​of the useful consumption of raw materials and materials, as well as waste and material loss due to the technology used and the organization of production. In mechanical engineering, for example, the rate of consumption of material resources per product includes the net weight of the processed part and the amount of technological waste (shavings). Consequently, the planned mass of material consumption for one product should include the mass of the projected workpiece, taking into account the technology of its processing.

The rate of consumption of the main resources does not include waste and loss of material caused by deviations from technology, rejects, as well as auxiliary works (testing, manufacturing of tooling, etc.).

In market conditions, planning uses not only consumption rates, but also standards for the use of material resources.

The rate of use of costs is determined by the value of the coefficients characterizing the ratio of the useful consumable material to the established rate per unit of production, for example, the mass of the part to the mass of the workpiece. The higher the ratio to the unit, the more economical production, less waste and losses, lower labor intensity and production cost.

The rate of expenditure of means of labor and production determines the need for an enterprise in workplaces, production area, technological equipment, tools and other fixed assets to perform a specified amount of work or services. Since fixed production assets are durable resources, the standards for their costs are determined, as a rule, for the annual production volume or other planning and accounting units. The most important standards characterizing the planned or actual level of use of fixed assets include such indicators as the operating mode of the equipment, the coefficients of shift and loading of machines, the standards of return on assets and profitability of fixed assets, the duration of overhaul cycles, etc.

The composition of material standards also includes the norms of current, technological and insurance stocks of materials, standards for work in progress, finished goods, etc.

The norms for the stock of materials are determined depending on the value of their average daily consumption and the next purchase period or the interval of receipt of the ordered batch at the enterprise. When planning, one should distinguish between the maximum, average and minimum values ​​of the standards of inventories.

The planned stocks of materials must ensure the smooth flow of production. Therefore, it is required that their maximum value is periodically restored to the calculated level. The minimum stock must meet the insurance standard. The period between the supply of resources or the duration of the intervals is set on the basis of the contractual market relations of the enterprise with its suppliers of materials. Its duration is measured by the number of calendar days between the next purchases of materials.

The norms for the organization of production characterize the optimal ratio between the main elements of labor, technological and production processes, as well as the amount of consumption of economic resources in various units of measurement and the dynamics of their movement at all stages of processing and divisions of the enterprise.

The main scheduling norms for the movement of resources by stages of production include indicators of the production cycle, sizes of batches for launching the release of parts, equipment setup time, etc.

External standards are indicators of quality, manufacturability and profitability of manufactured products.

Methods for the development of planning standards and norms

The norms and standards of various resources must meet many of the requirements of the modern market. First of all, their values ​​should be scientifically substantiated and progressive, real and stable, objective and dynamic, as well as accessible and convenient for calculations.

The main methods for the development of norms and standards are:

1. The method of scientific substantiation of norms and standards allows taking into account, when establishing them, a complex of technical, organizational, economic, social and other factors. In essence, this method allows in each specific case to find the optimal value of a particular norm for various options for combining the use of resources.

The essence of the scientific substantiation of the rate of labor costs is the choice of its optimal value and the defining characteristics of the technological process and other production restrictions, the main of which are the costs of various resources. In the tasks of establishing time standards, for example, the required production result consists in the manufacture of a unit of production with specified technical conditions and quality requirements. When justifying the norms of service and the number of the main result of production is the implementation of the annual or monthly program of production.

The introduction of a system of restrictions determines the area of ​​permissible values ​​of the rates of resource expenditures, as well as the optimal rates for expenditures at the existing degree of restrictions. In the general case, the optimal or scientifically grounded standards are those of the acceptable options for the rules and conditions for their use, under which the maximum economic effect is achieved.

2. The computational and analytical method is based on dividing the work performed and the resources consumed into its constituent elements, analyzing the conditions and composition of work and resources, designing rational options for the use of objects of labor, means of production and labor and calculating the need for appropriate resources for specific conditions of the enterprise. When using the calculation and analytical method to establish, for example, labor costs, the following methods are used:

The analysis of the planned work on its structural elements is carried out;

The rational composition of labor and technological processes is being designed;

The required means of labor and technological equipment are substantiated;

The optimal modes of operation of the equipment and forms of labor organization are selected;

The time spent on the operation is calculated;

Organizational and planning measures are being developed for the implementation of the projected norms at the enterprise.

This method is most widespread in the establishment of standards for material and labor costs.

3. The analytical research method is used to substantiate the necessary norms in the conditions of existing production on the basis of observations and experiments. According to the data received, the corresponding standards are being developed. Due to the great complexity of collecting primary results, the method is used mainly for the development of various regulatory materials.

4. Experimental, or experienced, method of developing standards is to determine the cost of labor, raw materials and materials on the basis of measurements of their useful consumption, losses and waste, determined in laboratory or production conditions. In production, such standards are considered to be experienced, established by the experience of foremen, managers, technologists or other specialists.

5. The reporting and statistical method consists in the fact that the norms of the costs of production resources are established on the basis of reporting or statistical data for the past period. The basis for such norms is usually the average actual cost of resources prevailing during the reporting period. In terms of its content, this method is cumulative and allows, in contrast to the analytical one, to determine the approximate rates of resource consumption as a whole for the entire work or part. The disadvantage of this method is that the used reporting and statistical standards do not contribute to the efficient use of limited production resources.

In addition to the methods considered, in intra-production planning, microelement or differentiated, averaged or comparative, direct or indirect methods and others can also be used.

The system of economic planning norms and standards in market conditions should be created and operate on the basis of compliance with the following provisions and requirements:

1. Achieving the unity of the applied methods and techniques for establishing the cost of resources for the production of products, works, services;

2. Comprehensive formation of the regulatory framework for balanced planning of all performance indicators of the enterprise;

3. Systematic updating and ensuring a high degree of progressiveness of existing norms and standards based on the reflection in them of the processes of development of technology, technology and organization of production;

4. Ensuring comparability and equal intensity of norms and standards formed at different levels of planning and in different divisions of the enterprise;

5. Application of an automated system for collecting, accumulating, developing and substantiating norms and standards for the consumption of production resources;

6. Stimulation of personnel of various categories of workers and specialists for the efficient use and economy of resource consumption.

Corresponding functional services and production units are involved in the development of various norms and standards at enterprises. Labor standards are developed by employees of departments, departments and bureaus of the organization of labor of enterprises. Material standards - by employees of the departments of marketing, technology, production, mechanics, energy, etc.

Many economic standards are formed under the influence of the market or are regulated by legislation: discount rates for loans, minimum wages.

Mechanisms of interaction between standards and targets

In the conditions of market relations, enterprises operate a whole system of interrelated economic planning indicators and mechanisms that determine the final result of production and economic activity. They play a very important regulatory role in modern manufacturing. In market conditions, the main end results are financial indicators that determine the total amount of profit or income of the enterprise. The value of the final financial indicators is influenced by many indicators, which are grouped in such areas as production and development of new products, labor and social development, logistics, finance, investment, etc.

There is a very strong interaction mechanism between norms and plans. So, for example, the rate of consumption, that is, the sale of products is preceded by a certain production plan.

At machine-building enterprises, a complex system of market influence on the main results of production is formed by many interconnected mechanisms that establish a high degree of dependence between such planning and economic indicators as demand and volume of production, supply and number of personnel, employment of workers and labor efficiency, results labor and personal income of employees, etc.

Consequently, the planning and economic mechanism is determined by the interaction of various indicators, the main constituent elements of which can be both the initial standards and norms, and the final planned indicators. The most significant in the production and economic activities of enterprises are the mechanisms of balance between production and consumption. But if the volume of production within a certain period of operation of the enterprise can be planned in advance with high accuracy, then the volume of sales is more prone to forecasting in market conditions.

In world practice, there are two main ways to achieve a balance of production and consumption of a particular product. The first is through the mechanism of the so-called rationing, which consists in drawing up a given equilibrium plan based on progressive norms of resource consumption. The second is through the action of the law of supply and demand. In this case, it is necessary to take into account when developing plans not only the volumes and norms of supply and demand, but also the values ​​of market prices and production costs. Consequently, in the practice of market planning, it is necessary to make fuller use of the mechanisms of interaction of all planned indicators with the final optimal results, which is ensured by the balance and equilibrium of plans for the production and sale of products, in terms of labor and number of employees, in terms of income and expenses and many other interrelated indicators.

CONCLUSION

In the practice of market planning, it is necessary to make fuller use of the mechanisms of interaction of all planned indicators with the final results in order to achieve savings of limited resources and an increase in production efficiency. To do this, it is necessary to apply scientifically grounded rates of consumption of all production resources, primarily the cost of labor, objects of labor and means of production. Such progressive standards serve as the basis for the development of all indicators of a comprehensive plan for the socio-economic development of the enterprise and the preparation of a business plan for the production and sale of products.

Thus, in modern market conditions, enterprises of different forms of ownership should apply planning norms and indicators that are different in content and purpose. At state and municipal enterprises, both free or calculated market indicators can be used, as well as approved or mandatory plans-orders or state (municipal) orders-orders for the production of the most important types of products and performance of work. At all enterprises and firms, a balance and balance of plans for the production and sale of products, for labor and number of personnel, for the introduction of new technology and investments, for income and expenses and many other interrelated indicators, must be ensured. The mechanism of interaction of the main planned indicators should be interconnected not only for various types of activities of the enterprise, but also for all stages of production, as well as the duration of the plans. Such a comprehensive interaction of planned indicators will contribute to the achievement of high market results at each enterprise or firm. The mechanisms of the impact of planning standards and indicators on the final results of the economic and financial activities of enterprises existing in the market conditions will be disclosed in detail when considering various types of strategic, technical and economic, operational and production and other systems and types of production planning.

Practical task

Make a plan for the production of hydraulic press parts, taking into account the production capacity of the mechanical section. Build a diagram of the production capacity of the site equipment and suggest measures to eliminate bottlenecks.

According to the forecasts of the marketing service, the demand for manufactured products is expected in the amount of 100 * n + 8000 conventional units, and 54% of these data are supported by concluded contracts and agreements of intent.

The number of machines on the site and the complexity of manufacturing a set of products:

The site's operating mode is two-shift, the duration of the shift is 8 hours. The loss of time associated with the repair of equipment is 3.6% on average. The average selling price is 5,000 rubles. for the party. The average variable costs per batch are 4,600 rubles, with the cost of raw materials and supplies accounting for 68% of the costs, the cost of fuel and energy for technological purposes - 7%, the formation of payroll is 20%, fixed production costs are 600,000 rubles.

1. Determine the expected demand for products (C n) by the formula:

Where n = 4 according to the variant of the problem.

2. Determine the effective annual fund of operating time of one machine tool (Ф e 1):

, where

The number of working days in the billing year (we accept = 250 days);

The number of work shifts of the site;

t cm - the duration of the work shift;

K and - the utilization factor of the machine.

K u = 1-p = 1 - 0.036 = 0.0964; where p is the loss of time for repairs, in shares;

3. Determine the effective operating time of a group of machines on the site ()

m is the number of machines in one group.

These calculations are summarized in table 1. in the form of available production capacity.

4. Determine the required fund of time (F n) for the implementation of the production program, which is equal to the expected demand, according to the formula:

Time per set (min);

Expected demand for products (unit).

We also summarize the calculation data in table 1.

ΔF = F e gr - F n gr, where

ΔФ - loss or lack of capacity to fulfill the production program.

Table 1

equipment	machines (units)	equipment group capacity	time norm per set (min., h.)	time to run the program	current and excess	Capacities
	m				ΔF
Lathe	10	38 560		28560	+10000	+
Milling	8	30 848	140 minutes = 2.33 h.	19572	+11276	+
Drilling	4	15 424	70 minutes = 1.17 h.	9828	+5596	+
Strogalnaya	5	19280	120 minutes = 2.0 h.	16800	+2480	+
Grinding	7	26 992	160 minutes = 2.67 hours	22428	+ 4564	+

Fig. 1. Production capacity diagram of site equipment

It can be seen from the production capacity diagram (Fig. 1) that the production capacity for all groups of equipment is excessive for the implementation of the production program, therefore the production plan is 8400 USD. e. - at the level of expected demand.

2. Calculation of indicators for the production plan of parts of the press of the mechanical section:

1) Calculation of proceeds from the sale of products or the selling price (C):

C p - the average selling price for a batch of parts

2) Calculate the volume of average variable costs (I lane):

1) The remaining variable costs are calculated in% of the volume of variable costs, then we calculate the profit and enter the data into table 2.

2) Production costs are calculated using the formula:

Z p = I lane + And post = 60641367.5 + 600000 = 61241367.5 (rub.)

table 2

Cost price	The magnitude of the indicators
	in thousand rubles	v %
1. Production costs	61241,4	92,9
a) Variable costs	60641,4	92
incl. raw materials and materials - 68%	44822,2	68
fuel and energy - 7%	4614,05	7
payroll fund - 20%	13183	20
other variable costs	3295,75	5
b) Fixed costs	600	0,91
2. Profit	4673,6	7,09
3. Selling price	65915	100

Profit is defined as the difference between the selling price and production costs according to the formula:

- fixed costs;

3. Analyzing table 2, we see that variable costs prevail in the price - - 92%, and the profit is only P - 7.09%

10. The profitability of the product is:

C n - the cost of production, which is equal to all production costs

C n = I per + I post = 60641.4 + 600 = 61,241.4 (thousand rubles)

Output. Production capacities for all groups of equipment are redundant to fulfill the production program, therefore the production plan is 8400 USD. That is, at the level of expected demand.

Bibliography

1. Planning in the enterprise: Textbook / Comp. V.D. Zharikov, V.V. Zharikov - Tamb. state tech. un - t. Tambov, 2007. - 30 p.

2. Goremykin V. A., Bugulov E. R., Bogomolov A. Yu. Planning at the enterprise. - M. 1999, 323 p.

3. Egorova A. I., Savrukov N. T., Egorova E. A., Savrukov A. N. Planning at the enterprise and the firm. - Lecture notes. - SPb .: Polytechnic, 2003 .-- 182 p.

4. Alekseeva M.M. Planning of the firm's activities: Study guide. - M .: Finance and statistics, 1997. - 156 p.

5. Krayukhin G.A. Planning at enterprises (amalgamations) of the machine-building industry: Textbook. - Moscow: VSh, 1984. - 640 p.

6. Bukhalkov M.I. Planning at mechanical engineering enterprises. Tutorial. - Samara: SamSTU, 1995 .-- 56p.

7. The economy of the enterprise. Textbook / Ed. O.I. Volkova. - M .: Infra - M, 1997 .-- 416s.

More from the Management section:

• Coursework: Analysis of the solvency and financial stability of the enterprise
• Summary: Planning the investment project management process
• Course work: Documentation support for the management of the company. Composition of the documentation
• Thesis: Application of management analysis tools in the formation of tactics and strategy of a commercial organization

PAGE_BREAK--
continuation
--PAGE_BREAK - This workstation is equipped with the main (permanent) equipment - a personal computer, a server and auxiliary equipment - the corresponding office equipment. Organizational equipment includes a desk and a chair.
The layout of the workplace also plays an important role. All equipment must be in a certain place. The layout of the workplace is a three-dimensional spatial arrangement of equipment in the workplace in relation to the employee himself, as well as to another workplace.
At the workplace under study, the main equipment is at the level of the worker's hand. The location of the main equipment provides free access to areas requiring viewing of information flows. However, the accompanying office equipment is too far away, which increases the number of labor movements. One of the important areas of work organization is the maintenance of the workplace.
Maintenance of the workplace covers a system of measures to provide the workplace with tools, objects of labor necessary for the implementation of the labor process.
The service system is a scientifically grounded set of measures to regulate the volume, frequency of timing and methods of performing auxiliary work to provide jobs with everything necessary for high-performance, uninterrupted work during a shift, week, month.
At the enterprise in question, the service system is organized according to the following functions:
1. production-preparatory, which includes the study of the relevant flows of information within the enterprise and its analysis;
2. commissioning (commissioning of equipment) ;;
3. repair and preventive maintenance includes maintaining the main and auxiliary equipment in working order;
4. control, ensuring control over the observance of technology and quality, observance of the technological regime by viewing video materials (photograph);
5. technical, which includes ensuring the operation of equipment in the IT sector.
The development of a system for servicing workplaces includes the choice of the form of its implementation, the determination of the professional composition of the service personnel, its provision with the appropriate technical and instructional documentation, the calculation of service standards, the organization of labor and equipping the workplaces of auxiliary workers, as well as the organization of regular and reliable communication between the workplaces of the main production and service personnel.
There are no regulated breaks at MUP SAKH. At the workplace of a software engineer, working conditions correspond to the norm.
2.3. Research and design of rational labor
process
All labor processes are different in content, but they are united by the fact that they are performed by the working organs of a person. Based on this conclusion, a microelement method for studying labor processes has been developed.
The organization of the labor process, like other components of the organization of labor in the workplace, serves to increase labor efficiency. The study of the labor process was carried out using trace element analysis. In this study, the UdGU MTM system was used.
The object of the study is thus a worker of a repair brigade for servicing vehicles, an installer. This worker performs two technological operations: installing the wheel and screwing in the nuts.
Microelement analysis was carried out according to the operation - wheel installation.
As a result of the trace element analysis, it was found that:
- the total work for all labor movements in the labor process is 106.64 kg cm;

- there are no logical connections;
- the time spent on the labor process is 14 seconds.
The severity coefficient (CT) was 1.07, therefore, this work belongs to the number of works of moderate severity.
The complexity coefficient (KS) was 1.373, which indicates that this work is of medium complexity.
The coefficient of working conditions in this case is equal to 1.
The labor intensity factor is 1.47.
In this workplace, it is necessary to rationalize the layout of the workplace. The stand with wheels must be moved closer to the workplace. This event will lead to a reduction in work by 33.5 kg. see, and therefore the time for performing a technological operation will decrease.
After rationalizing the layout of the workplace:
- the total work for all labor movements in the labor process is 73.14 kg cm;
- the total number of labor movements is 15;
- there are no logical connections;
- the time spent on the labor process is 11 seconds.
CT = 1.065 KS = 1.373
The labor intensity factor is 1.46.
2.4. Conclusions and suggestions on the organization of work At MUP "SAKH" the organization of work in the workplace is given great attention. Each work area has a table and a chair, where the employee, after completing the work operation, can sit down and rest. Service of workplaces is well organized. The utilization rate of working time at the enterprise is quite high and is based on the level of 80 -90%, but this indicator is not yet ideal and there is something to work on. This can be done by transferring labor functions to those workers who are under-utilized, from those who are over-utilized. Work should also be done to rationalize the layout of workplaces.
The calculation of the level of labor organization is very difficult, because the choice of the main technical and economic indicators that would reflect the essential features of the organization of labor at a particular workplace is difficult. Therefore, not a single indicator of the level of labor organization, determined by one method or another, can be considered an absolute; in any case, errors are inevitable.
The organization of labor can be estimated using the coefficient of the level of labor organization, which is calculated by the formula:
,
where k1, k2 ... kn - the actual values ​​of individual partial coefficients of labor organization;
n is the number of these coefficients.

Cat = 1.11
The correct organization of labor activity at the enterprise has a huge impact on the work of personnel and therefore considerable attention should be paid to it on the part of the management. However, labor organization measures, most often, cannot find their embodiment in practice. This is due to insufficient funding.

3. Labor rationing
Labor rationing is a type of production management activity, the task of which is to establish the necessary costs and results of labor, as well as the relationship between the number of employees in various groups and the number of pieces of equipment.
Currently, enterprises and planning bodies use a system of labor standards reflecting various aspects of labor activity. The most widely used norms of time, production, service, number, controllability, standardized tasks.
3.1. Organization of labor rationing at the enterprise
At the enterprise MUP "Spetsavtokhozyaystvo", the personnel department and accounting department are engaged in labor rationing issues. Their responsibilities include the following functions:
- implementation of work to improve and standardize labor;
- implementation of the development of projects of states, workers for jobs and professions, in accordance with the current standards for the number, service standards;
- Carrying out work on certification and rationalization of workplaces, combining professions and positions, expanding service areas;
- development and implementation of OET for all types of work;
- analysis of the degree of validity and tension of norms, carrying out work to improve their quality;
Directly the rationing engineer is engaged in labor rationing. The qualification requirements for a rate setting engineer include: higher professional (economic or technical education) and at least 3 years of work experience as an engineer for the organization and rate setting.
Labor Rate Engineer:
- takes photographs of working time, identifying the degree and reasons for the discrepancy between the actual time spent with the normative ones, examines the level of compliance with the norms;
- develops, by timing, the norms of time for one-time and additional work associated with the absence of technical processes;
- checks the current labor standards in order to identify outdated and erroneously established;
- analyzes the state of rationing, the degree of validity and intensity of norms; conducts explanatory work among employees of divisions on labor rationing issues.
The duties of an engineer include:
- development and implementation of technically justified norms of labor costs for various types of work performed at the enterprise based on the use of intersectoral, sectoral and other labor standards, as well as local norms calculated on the basis of technical data on equipment performance, results of analysis of labor costs;
- determination of the number of employees by management functions and structural divisions in accordance with industry standards for the number of employees;
- analysis of the state of rationing, the degree of validity and intensity of norms;
- Carrying out work to ensure equal intensity of norms in homogeneous jobs;
- study of the level of implementation of standards and verification of existing labor standards in order to identify outdated and erroneously established.
Computing technology used in calculations is very new. Each employee has his own computer, and most of these are new models. Calculation work is carried out using a calculator and a computer.
As for the revision of the norms, the norms are revised every quarter, or with the introduction of new equipment, technology, organizational or other measures that ensure the growth of labor productivity.
Employees must be notified of the introduction of new labor standards no later than a month before their introduction into force.
H.2. The state of work rationing of workers
The main indicators characterizing the state of labor rationing at an enterprise include: the average rate of fulfillment of norms, the total number of applicable norms, their types, the proportion of workers whose labor is rationed, etc.
1740 norms were approved at the investigated enterprise.
Table 10
Indicators for assessing the state of labor rationing
Indicators
year
2006
2007
Average rate of compliance
1,053
1,067
Share of employees whose labor is standardized
0,952
0,966
Number of applied norms
875
886
Specific gravity of TON
0,992
0,998
Savings from reducing labor intensity, thousand rubles
1045
1150
The table shows that the rate of overfulfillment of the norms in 2006 was 5.3%, and in 2007 - 6.7%, this indicates that the norms are slightly overestimated and are subject to revision. There was also an increase in the share of workers whose labor is standardized from 95.2% to 96.6%, respectively, this is due to the fact that in 2007 there was an increase in the number of main workers. The number of applied standards is also growing, while the share of OET is increasing. 3.3 Identification of the actual balance of working time In the field of labor rationing, methods of studying the time parameters of the use of labor and equipment play a dominant role. One of these methods is individual photography of working hours. A photograph of working time serves to reveal the actual structure of time spent during a work shift or part of it.
An individual photograph of working time allows you to solve the following tasks: to reveal the actual balance of working time; determine the value and proportion of losses of non-production costs of working time and identify their causes; determine the degree of employment of an employee and a possible increase in labor productivity; determine the actual production and establish the dynamics of working capacity during the shift; develop service standards and standards for the number of performers; to identify the reasons for non-fulfillment of production standards by individual workers.
An individual photograph was taken at the workplace of a vehicle maintenance and repair worker. As a result, the following data were obtained (see also the appendix):

Table 11
Working time balance
Naming of expenditures
Index
Actual balance
Regulatory balance
Possible cost reduction, min.
min.
%
min.
%
Preparatory and final
PZ
13
2,7
10
2,08
3
Operational time
OP
370
77,1
437
91,04
- 67
Time for service
OBS
12
2,5
13
2,71
- 1
Rest, personal needs
EXL
45
9,375
20
4,16
25
Unproductive work
HP
15
3,125
0
0
15
Non-scheduled breaks
PNT
0
0
0
0
0
Work breaks
HDPE
25
5,2
0
0
25
Total
480
100
480
100
0
continuation
--PAGE_BREAK - for the standard balance Тпз = 10 min, abs = 3% of Тпз, Totl = 20 min,
thus
10 + OP + 0.03OP + 20 = 480
1.03OP = 450 Þ OPn = 437 min, OBSn = 13 min.
According to the data in the table, it can be seen that due to interruptions due to the fault of the employee, non-production work, the operational time has been reduced.
This can also be seen when calculating the utilization of working hours, losses of working time due to organizational and technical reasons and losses of working time due to the fault of the employee.
1.Utilization rate of working time:
KISP = (tPZ + top + tobs + tnotl) / TSM,
where tPZ, top, tobs = corresponding elements of the actual balance of working time;
tnotl - time for rest and personal needs for the project (regulatory balance);
TCM - shift duration.
KISP = (13 +370 + 12+ 20) / 480 = 0.865
From the obtained value of the coefficient, it can be seen that time is used by 86.5%, the remaining 13.5% are losses of working time.
2. Coefficient of losses of working time due to organizational and technical reasons and through the fault of the employee:
CPNT = (tPNT + tNR) / TSM
CPNT = (0+ 15) / 480 = 0.03125
KPND = (tPND + tOTL - tNOTL) / TSM KPND = (25 + 45 - 20) / 480 = 0.104
As a result of calculations, it was found that 3.125% of working time is spent on unregulated breaks for organizational and technical reasons and 10.4% on breaks due to the employee's fault.
Based on the data obtained, it is also possible to calculate a possible increase in labor productivity by reducing direct losses of working time.
PPT = (tPNT + tPND + tOTL - tnotl) * Ks / TOP * 100%,
where PPT is the increase in labor productivity;
Кс - coefficient of possible reduction of losses of working time.
PPT = (0+ 25+ 45 - 20) 0.7 / 370 * 100% = 9.46%
Consequently, with the elimination of direct losses of working time, it is possible to increase production by 9.46%.
The maximum possible increase in the indicator of shift production (labor productivity), subject to the elimination of all losses of unnecessary and unproductive time expenditures during the shift, can be determined by the formula:

Provided that all losses, unnecessary and non-productive time expenditures are eliminated during the shift, labor productivity can be increased by 18.11%.
3.4 Development of norms and proposals for labor rationing
The development of standards will be carried out on the basis of timing studies for specific workers serving vehicles, specializing in installing wheels (2 wheels + spare wheel). For this, 15 observations were carried out.
OPsr = (2.2 + 2.1 + 2.4 + 2.3 + 2.2 + 2.5 + 2.1 + 2.3 + 2.3 + 2.1 + 2 + 2.4 + 2 , 2 + 2 + 2.3) / 15 = 2.227min.
To calculate the rate of time for an operation and shift rate of output, you must use the following formulas:
Nvr = (Tsm - (Tpz + Tobs + Totl)) / Top and Nvr = Tsm / Nv
The norms of time for servicing the workplace, preparatory - final time, as well as for rest and personal needs should be taken from the standard balance of working time. => PZ = 10 min., OBS = 13 min., EXT = 20 min.
The introduction of measures is necessary to increase the utilization of working time. For many objective reasons, it is impossible to eliminate all losses of working time, but with the right approach, they can be reduced. In this regard, it is possible to propose the following measures aimed at reducing losses and unnecessary expenditures of working time:
- to conduct time studies in order to delegate work to employees with a low load factor so that they do not have time for extraneous matters.
- improvement of labor discipline.

4. Economics and sociology of labor
4.1. Analysis of the dynamics of the main labor indicators
The main labor indicators at the enterprise include the number of employees, their labor productivity and wages.
The main labor indicators for the enterprise are presented in the table, then the growth indices of each labor indicator are calculated.
Table 12
Dynamics of labor indicators
Indicators
Unit meas.
2006
2007
Growth rate, %
1.Services provided
(in comparable prices)
Thousand. rub.
3670750
6607350
180
2.Average headcount
People
214
332
155
3. Wage fund
Thousand. rub.
2251,28
3751,6
1,67
4. Labor productivity
Thousand. rub.
17153,04
19901,66
116
5. Average salary
Rub.
10520
11300
107,4
The growth index of the volume of manufactured products is determined by the formula:

QОТ - the volume of services provided in the reporting year;
QБ is the volume of services provided in the base year.
JQ = 6607350/3670750 = 1.8
The calculation shows that the increase in the volume of services provided in the reporting period compared with the baseline increased by 80%.
Since the growth in the volume of services rendered has two decisive importance: an increase in the number of technical personnel and an increase in labor productivity, it is necessary to calculate their values ​​and correlate the coefficients obtained in the calculations.
The index of the dynamics of the number of technical personnel is calculated by the formula:

where CHOT is the average number of personnel in the reporting year;
ЧБ - the average number of personnel in the base year.
JCH = 332/214 = 1.55
The dynamics of the number shows that there has been a significant increase in the number.
Labor productivity dynamics index, calculated by the formula:

where PTOT - labor productivity for the reporting year;
PTB - labor productivity in the base year.
PTOT = 6607350/332 = 19901.66; PTB = 3670750/214 = 17153.04
JPT = 19901.66 / 17153.04 = 1.16
Labor productivity increased by 16%.
Since the growth in the volume of services rendered has two decisive importance: the growth in the number of PPP and the growth in labor productivity, it is necessary to consider the following dependence:
JQ = JЧ * JПТ
1,8 = 1,55* 1,16
We can say that the growth in the volume of services provided by 80% was achieved due to an increase in labor productivity by 16% and an increase in the number of personnel by 55%.
According to the plan, the growth of labor productivity in the reporting period was supposed to be 9%, but in fact it grew by 16%. This is due to the fact that equipment breakdowns in the workshop were minimal. With an increase in labor productivity by 16%, then the volume of manufactured products also increased by 16%.
4.2. Factorial Analysis of Labor Productivity The following main groups of factors of labor productivity growth are distinguished in the economy:
A - raising the technical level of production;
B - improving the organization of labor production and management;
B - change in the volume and structure of production;
D - social and psychological factors.
To carry out a factor-based analysis of changes in labor productivity in the reporting period, it is necessary to calculate the change in labor productivity due to each of the factors.
Group A.
Due to the acquisition of more modern machines, 23 people were freed.
ΔPT% = (23 * 100) / (332-23) = 7.4
Group B.
Due to the improvement of the organization of labor, there was a release - 9 people.
ΔPT% = (9 * 100) / 332-9) = 2.8
Group B.
Also, the labor productivity index can be found using the indexes of funds for the effective use of working time.
The real fund of working time in 2006 amounted to 44512 people / days, and in 2007 - 73,040 people / days.
PT = ((73040/332) / (44512/214)) = 1.058
Labor productivity due to the efficient use of working time increased by 5.8%.
The savings in the number of workers can be found using the following formula:
,
where E is the economy of the number, people.
DPT% - change in labor productivity in percent.
E = 5.8 * 332 / (5.8 + 100) = 18 people.
Table 13
Increase in labor productivity and headcount savings
by factors
activity
Headcount saving, people
Increase in labor productivity in%
Group A
23
7,4
Group B
9
2,8
Group B
18
5,8
Group D
Grand total
50
16
By the end of 2007, there was a positive saving in the number of 50 people. Labor productivity according to the data of the factorial analysis completely coincided with the value previously calculated. Due to the increase in the technical level of production, labor productivity increased by 7.4%, due to the improvement of the organization of labor, this indicator increased by 2.8% and due to the effective use of working time by 5.8%.
4.3. Calculation of the planned growth of labor productivity according to the identified reserves According to the data obtained from the photograph of the working time of a worker for the repair and maintenance of vehicles, it is also possible to calculate the maximum possible increase in labor productivity, provided that all losses of unnecessary and unproductive time expenditures are eliminated during the shift:
PPT = (TNOP - TOP) / TOP * 100%
PPT = (437 - 370) / 370 * 100% = 18.11
Consequently, subject to the elimination of all losses, unnecessary and non-production time expenditures during the shift, labor productivity can be increased by 18.11%.
By increasing the effective fund of working time, cancer can increase labor productivity. In 2007, it amounted to 73,040 people / days, and for the planned period it should be 74,700 people / days.
Provided that the number remains at the same level, then the increase in labor productivity will be:
PT = ((74700/332) / (73040/332)) = 1.023.
Hence it follows that due to the growth of the effective fund of working time, labor productivity can increase by 2.3%.
The labor productivity growth reserve due to two factors amounted to 20.41%.
4.4. Analysis of the applied forms and systems of remuneration Since 2005, the company has been using the time-based form of remuneration. The following payments to employees for their labor (wages) are established:
- salary established in accordance with the staffing table of MUP "SAKH";
- additional payments, allowances, compensations and incentive payments, in the cases and in the manner prescribed by the Labor Code of the Russian Federation, the collective agreement of the MUE “SAKH”, this regulation and other regulations.
The size of the salary is set in accordance with the level of remuneration by profession and position.
The system of levels for remuneration takes into account the correspondence between the position (profession) held, the level of remuneration and the employee's salary.
For workers employed under a fixed-term employment contract for the period of training for blue-collar professions, the salary is set:
- by category of basic workers - in the amount of the minimum salary of the corresponding level;
- in the category of auxiliary workers - in the amount of 70% of the minimum salary of the corresponding level.
The individual labor achievements of each employee are taken into account by increasing the salary based on the results of assessing the quality of labor.
Assessment of the quality of work is an assessment of the individual performance of an employee, which is carried out 2 times a year in February and August. The first assessment of the quality of the employee's work is carried out no earlier than 3 months after hiring.
Assessment of the quality of labor is aimed at:
1. Achievement of the planned level of quality of the work performed;
2. Motivation of personnel for continuous training, improvement of professional skills;
3. Improving labor discipline;
4. Reducing costs, improving production culture.
When assessing the quality of labor, the principle is used - the assessment of a subordinate employee by a superior manager:
- General Director evaluates functional directors and chief engineer;
- functional directors and chief engineer assess the heads of production, heads of shops, departments and departments, their deputies;
- Heads of departments assess their deputies;
- department heads evaluate their subordinates;
- shift supervisors evaluate the foremen;
- foremen evaluate foremen and workers.
Assessment of the quality of labor is carried out on a mandatory basis for all personnel, with the exception of employees who have committed gross violations of labor discipline within 6 months preceding the assessment or have less than 3 months of work experience.
Responsibility for organizing and conducting the assessment, as well as taking into account the criteria during the assessment period, rests with the heads of the structural divisions.
Each employee is assessed according to 7 criteria. Each criterion is evaluated in points from 1 to 5.
Evaluation criterion:
1. Quality
Group A - for personnel servicing vehicles, engineering departments:
- for workers (the score in points is determined by the immediate supervisor):
● violation of technological discipline;
● disruption of the transport.
Group B - for personnel of other departments:
● fulfillment of official duties in full with the required level of quality;
● initiative, creative and responsible attitude to work.
2. Continuous learning:
● mastering or applying innovative methods in work;
● training and professional development;
● participation in training or transfer of acquired knowledge to other employees.
3. Teamwork:
● ability to work in a team;
● the ability to work without conflicts, the ability to find a compromise;
● willingness to help colleagues at work.
4. Occupational health and safety:
● compliance with the requirements of safety, labor protection and fire safety;
● proposals for improving working conditions;
● maintaining a high level of organizational culture.
5. Compliance with labor discipline
● compliance with the internal labor regulations.
6. Work to reduce costs
● proposals to reduce costs;
● respect for materials, tools and property of the company.
7. Total work experience at the enterprise
● up to 1 year - 2 points;
● from 1 to 3 years old - 3 points;
● from 3 to 5 years old - 4 points;
● over 5 years - 5 points.
A score of 5 points corresponds to highly efficient work, 4 points - to qualified work, 3 points - to satisfactory work, 2 points - to work requiring improvement, 1 point - to unsatisfactory work.
In order to increase salaries based on the results of the upcoming assessment of the quality of labor, OOTiZ forms an additional salary fund without taking into account the salary fund of vacancies and employees who are not subject to assessment of the quality of labor:
- by divisions (without the salary fund of heads of structural divisions), by heads of structural divisions, and approves it by the General Director.
Two weeks before the assessment of the quality of labor, OOTiZ brings an additional fund for an increase in salaries by category (main workers, auxiliary workers, RSiS) to the heads of structural divisions.
Based on the fund for increasing salaries and the amount of assessments of all employees, the cost of the assessment score for the division in the context of categories is programmatically calculated using the formula:
,
where Sbkat is the point value;
FUOkat - fund for increasing salaries by category;
∑ Okat - the sum of the employees' ratings by category.
The amount of the increase in the employee's salary, corresponding to the average score of his assessment, is calculated as follows, rounded up to 10 rubles:
,
where UOrab - the sum of the increase in the employee's salary;
Orab - the average score of an employee in points.
The head of the structural unit draws up a "Decision on changing salaries based on the results of assessing the quality of labor" for the division in the context of categories and submits it to the OOTiZ to organize the payment of new salaries and control the budget as a whole for the enterprise.
The amount of the increased salary is established from the 1st day of the month following the assessment.
continuation
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Target: learn how to calculate labor rates (production rate, time rate, service rate, headcount rate).

Handout: lecture notes, initial data.

Brief theoretical information:

Labor rationing is the establishment of the necessary labor costs for the performance of a certain work. Standardization tasks are:

Study and analysis of working conditions and production possibilities at each workplace;

Study and analysis of production experience to eliminate deficiencies in the workplace;

Establish and implement labor standards, systematically analyze the implementation of labor standards and revise outdated standards.

Labor standards for the production of products are developed simultaneously with the technological process. Regulatory materials can be uniform and standard. Uniform - obligatory for all enterprises. Typical - recommended for those enterprises that have not reached the level of work performance for which the norms are designed. According to the validity period, regulatory materials are divided into permanent, temporary, one-time. Constants are set to repetitive operations for consistent performance. Temporary ones are set for repetitive operations for the period of mastering new products, after which they are replaced by work that is not provided for by the plan and is of a one-time nature.

Technically sound regulatory materials are used in railway transport. Technically grounded are the norms established on the basis of a rational technological process of performing work and providing for the most efficient use of the means of production and working time. Labor standards can be revised in connection with the improvement of technology, technology and organizational measures that ensure an increase in labor productivity, as well as in the case of the use of physically and morally obsolete equipment. The current standards are subject to mandatory verification when analyzing the quality of the standards. If it is found that the norm is outdated, it is subject to revision and replacement. The main indicators of the economic efficiency of measures to improve the organization and rationing of labor are the growth of labor productivity and the annual economic effect.

Various standards and norms are used in railway transport:

Fuel, electricity and spare parts consumption;

Locating wagons at the station (transit without processing, transit with processing, local);

Time norms for reception, departure and passage of trains;

A distinction should be made between norm and standard.

The norm is the volume of the labor task that the employee must complete during the established duration of the working time.

A standard is a guideline, reference material containing initial data and calculated values ​​for the establishment of labor standards in relation to certain organizational and technical conditions of production.

Labor standards are drawn up in the form of collections. The main task of technical regulation is to establish, depending on the type and tasks of production:

Time rate;

Production rate;

Service rate;

Population rate.

The production rate is the amount of production or the amount of work that must be performed by one or a group of performers per unit of time (hour, working day, shift). Determined by the formula:

where T cm is the duration of a unit of time;

H vr - the norm of the time.

The standard of time is the time in minutes or hours set for the manufacture of one product or the performance of one operation. Determined by the formula:

where T cm is the duration of the shift, working day or other unit of time;

H vyr - production rate.

A service rate is a certain number of objects that an employee must service during a work shift. Determined by the formula:

H obsl = H numerical. × H cm,

where H is numerical - the norm of the number of one object;

H cm - the number of the shift.

The headcount rate is the number of workers required to complete a task at a given time. Determined by the formula:

,

where n is the number of objects;

H obsl. - service rate.

Execution order:

Indicate the main types of norms and define each type.

Solve the following problems using the theoretical brief:

Problem number 1.

Determine the production rate of parts per shift of 480 minutes, if the time rate for the manufacture of one part is known (table 5.1)

Initial data:

Table 5.1

Problem number 2.

Determine how the production rate will change with a decrease in the time rate (table 5.2) with a working day of 11 hours, and the time rate for the manufacture of one part is 20 minutes.

Initial data:

Table 5.2

The value of the decrease in the rate of time by options

Initial data:

Initial data:

Table 5.4

Index
Number of tracks in the sorting yard
The number of regulators according to the norm	1 person on 5 paths		2 people on 7 paths		3 people on 10 paths		1 person in 4 ways		2 people in 9 paths

3. Make a conclusion about the work done.

Progress:

Brief theoretical information about the rationing of labor, the types of norms and the tasks of rationing.

Solving problems No. 1-4 (use the data in tables 5.4-5.4).

Control questions:

What is labor rationing?

What are the main objectives of standardization?

What are technically sound norms?

What norms are used on the railway. transport?

What do you know the main norms of technical regulation?

What are the differences between burrow and standard?

Literature:

Petrov Y.D., Belkin M.V., Organization of rationing and wages in railway transport. Moscow: Transport, 2000.