1.3 Sources and objectives of labor productivity analysis

Sources of labor productivity analysis are data from analytical and synthetic accounting, primary accounting documentation for labor (payroll, calculations, etc.), operational and regulatory information (production rates, production calculations, etc.).

The tasks of labor productivity analysis are:

calculation and analysis of the main indicators characterizing labor productivity;

analysis of factors affecting labor productivity;

identification of reserves for increasing labor productivity and the development of organizational and technical measures aimed at increasing labor productivity.

In the process of analysis, the dynamics of labor intensity, the implementation of the plan for its level, the reasons for its change and the impact on the level of labor productivity are studied. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will allow you to identify best practices and develop measures for its implementation at the analyzed enterprise.

In the process of subsequent analysis, the indicators of the specific labor intensity are studied by type of product. A change in the average level of specific labor intensity can occur due to a change in its level for certain types of products (TE i) and the structure of production (LE i). With an increase in the specific weight of more labor-consuming products, its average level increases and vice versa:

TE =? (TEi * UDi) (1.4)

The influence of these factors on the average level of labor intensity can be determined by the method of chain substitution through weighted averages according to the formula:

Heat =? (Vpli * TE pli); (1.5)

TE USM =? (V phi * TE pli) /? Vphi; (1.6)

TEph =? (V phi * TE phi) /? Vphi (1.7)

The change in the level of labor intensity is not always assessed unambiguously. Labor intensity can increase with a significant specific gravity of newly developed products or an improvement in its quality. To achieve an increase in the quality, reliability and competitiveness of products, additional costs of funds and labor are required. However, the gains from increased sales and higher prices, as a rule, outweigh the gains from increased labor intensity of products. Therefore, the relationship between the labor intensity of a product and its quality, cost price, sales volume and profit should be in the focus of analysts' attention.

In conclusion, the analysis determines the reserves for reducing the specific labor intensity of products for individual products and for the enterprise as a whole:

Ete = TEv - Tef = Tf - Tn + Td / VPf + VPn - Tf / VPf, (1.8)

where T f is the actual cost of working time for the release of products, T n is the cost of working time associated with a decrease in labor intensity, T d is the additional cost of working time associated with the implementation of measures to reduce labor intensity;

VP f - the actual volume of gross output;

VP n - the volume of gross output obtained in connection with a decrease in labor intensity.

In the course of assessing the fulfillment of the plan for labor productivity, the fulfillment of the plan for the average output of one employee is studied in detail, its change is established under the influence of the following factors: the share of workers in the number of personnel engaged in the production of services and products dp, and the average output of one worker Bp. In this case, the relationship between the average output of one worker Bp and one worker B is expressed by the formula:

B = dp * Bp (1.9)

In turn, the average output of one worker depends on the average number of days worked by one worker during the analyzed period D, the average length of the working day in hours Tcm and the average hourly output of the HRC. The dependence of the average output of a worker on these factors is expressed by the formula:

Vr = D * Tcm * Vrch (1.10)

In this case, the number of days worked by one worker is determined by dividing the total number of man-days Td worked by the worker by the number of workers:

D = Td: Chr (1.11)

The average working day is found as a quotient of the total number of man-days worked:

Tcm = Tch: Td (1.12)

Average hourly output is calculated by dividing the volume of output of products and services by the number of man-hours worked by workers:

Vrch = V: Pt (1.13)

Consequently, the average output per employee depends on the following main factors:

the proportion of workers from the number of personnel. Its increase is achieved by the introduction of progressive enterprise management structures, the elimination of regular excesses,

the average number of days worked by one worker during the analyzed period. Its change in comparison with the plan is characterized by the use of a whole-day fund of working time and occurs due to absenteeism, whole-day downtime, an increase or decrease in the loss of working time due to illness and other reasons,

the average duration of the working day, which characterizes the completeness of the use of the intra-shift fund of working time. Its increase is ensured by the reduction of in-shift downtime, delays and other losses of time during the shift,

average hourly output, which reflects the efficiency of using human labor per unit of time. Its level depends on the productivity of the equipment, the qualifications of workers, forms of labor organization and other organizational and technical factors.

Analysis of the use of enterprise personnel and payroll

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

Analysis of the material resources of the enterprise

The profit of an enterprise, its profitability and success in the competition in the market significantly depends on how it disposed of its capital for the entire previous period of activity, including the analyzed ...

Analysis of the provision of fixed assets at the enterprise

The tasks of using the means of labor for the enterprise are: 1) studying the composition and dynamics of fixed assets, the technical condition and the rate of renewal of their active part (working machines, equipment, instruments, vehicles) ...

2. to analyze the dynamics of labor productivity indicators and to assess the impact of individual factors on labor productivity, 3. to carry out a factor analysis of the payroll, 4 ...

Analysis of indicators of labor productivity of workers and the wage fund at the enterprise ZAO "Tirotex"

The most general and universal indicator that expresses the efficiency of using the labor resources of an enterprise is labor productivity. In a general sense, labor productivity characterizes its effectiveness ...

Analysis of indicators of the effectiveness of the use of labor resources

Analysis of labor resources at CJSC "Tom"

One of the most important problems at the present stage of economic development in most countries of the world is the problem in the field of work with personnel ...

Analysis of the labor intensity of manufactured products (for example, STK Ltd)

The main task of economic analysis is to give an objective assessment of the production and economic activities of the collective of the enterprise and its individual links ...

Analysis of the efficiency of the use of labor and the wage fund on the example of OJSC "Polotsk Combine of Bread Products"

There are various definitions of labor resources. Labor resources are a part of the country's population, which in terms of physical development, acquired education ...

Analysis of the performance of a separate structural unit - Locomotive depot "Chernigov"

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Comprehensive economic analysis of the economic activity of the enterprise "Kuzbass Ecological Firm"

The cost of production is the most important indicator of the economic efficiency of its production. It reflects all aspects of economic activity, the results of using all material, labor and financial resources ...

Forecasting the possible bankruptcy of the company "Yurginsky"

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Development of measures to increase labor productivity at the LLC "Raduga"

Labor productivity is one of the most important quality indicators of an enterprise, an expression of the efficiency of labor costs. Labor productivity characterizes efficiency ...

Efficiency of using inventories on the example of OJSC "Plant named after V. A. Degtyarev"

In material production, the use of material resources presupposes, first of all, production consumption. The production cost covers the entire amount of material resources ...

The use of different units and methods for measuring production volumes and labor costs gives about two dozen ways to determine labor productivity in enterprises.

Methods for measuring labor productivity are understood as qualitatively separate systems for measuring it. There are three main groups of these methods. Grafov, A.V. Assessment of the financial and economic condition of the enterprise // Finance. - 2010. - No. 7. - S. 64-67.

Vector - imply the measurement of labor productivity using a set of private indicators (at the micro level - Output at sales prices / Variable costs and Output at sales prices / Fixed costs; at the macro level - the calculation of real GDP per employee).

Multifactorial methods imply the construction of a single indicator Output / Cost, where in the numerator all or the most important types of products, in the denominator - all or the most important types of expended resources.

Multi-criteria - use a single performance indicator obtained by aggregating private indicators using ranking and / or weighting.

Depending on the method of measuring the result of activity, there are several main indicators for measuring the volume of production.

Natural indicator - the volume of production is expressed in physical units - pieces, kilograms, meters, etc. This method of measuring the volume of output seems to be the most accurate, but it has a very limited scope of application, since a rare enterprise produces homogeneous products, more often used in the raw materials, fuel and energy complex, at the level of a separate workplace.

Consequently, a natural measure of the volume of production is inapplicable for most enterprises. This is its essential disadvantage.

Conditionally natural method measuring the volume of production, based on bringing different products to one meter. For example, if an enterprise produces different types of footwear, one type of footwear (conditional pair of shoes) is taken as a conditionally natural measure, the labor intensity of which is 6 standard hours, another type of footwear with a labor intensity of 3 standard hours will be recalculated into 3: 6 = 0 , 5 conditional pairs of shoes.

Labor method It is based on the use of labor costs - standard hours - to characterize the volume of production. It is suitable for assessing the level of labor productivity in certain areas of production, in workshops, but requires a strict substantiation of the standards used. With a different intensity of norms, this method gives significant distortions, therefore its application is not widespread.

Cost method the most versatile, it allows you to compare the level and dynamics of labor productivity at an enterprise, industry, region, country. The question is what value to take to measure the volume of production.

The indicator of the cost of gross output is good in that the products of different enterprises and for different years were calculated at the same wholesale prices of enterprises as of some time. This made it possible to level out price changes in different periods to achieve comparability of indicators by this criterion. However, the cost of production reflects not only the costs of living labor, but also the past, embodied in raw materials, materials, purchased semi-finished products, parts and assemblies supplied through cooperation. More expensive raw materials sent for processing increased the cost of gross output and, accordingly, the level of productivity. The same consequences were caused by a change in the point of cooperation, when, for example, enterprise 2 stopped the production of any assembly of a future product due to the fact that this assembly began to come to it through cooperative supplies from enterprise 1. The cost of the assembly continued to be included in the cost of the finished product , produced by enterprise 2, but the labor costs for the manufacture of this unit were no longer borne by it and due to this it artificially increased its labor productivity. The cost of gross production also includes the difference in the cost of work in progress at the beginning and at the end of the period. This enables enterprises to increase the cost of gross output, and with it the indicator of labor productivity by increasing the volume of work in progress.

Indicator of the cost of commercial products:

TP = VP - WIP

Retains the disadvantages inherent in the gross production indicator.

In the garment, printing and some other industries, an indicator of the standard processing cost (NCO) was used to characterize production volumes, including:

• 1) wages of basic production workers with social security contributions;
• 2) workshop;
• 3) general plant costs.

The advantage of the VAT indicator is that it is basically free from the influence of the costs of past labor - the cost of raw materials, materials, purchased products (with the exception of a part of such costs included in general shop and general plant costs). The disadvantages of the VAT indicator are that it does not characterize the entire newly created value and does not take into account the actual cost of processing, but only its standard value. The economic content of this indicator is vague, so the expediency of its use is questionable.

Theoretically, the most complete idea of ​​the contribution of an enterprise to the creation of products will be provided by the indicator of the value of net production.

PE = VP - material costs

PE = salary with accrued + Profit

Net production accurately characterizes the newly created value if it (production) is sold at market prices. But the reality is greatly influenced by monopoly prices, which distort the real contribution of the enterprise to the creation of new value and the establishment of the value of net production becomes problematic.

The indicator of conditionally net production includes (in addition to wages with accruals and profits) also the amount of depreciation of fixed assets. It is used in industries with a high level of technical equipment. The practice of using this measure of the volume of production with a significant difference in profitability of various products and large differences in the share of profit in the wholesale price of enterprises did not give reliable results of the comparability of the real contribution of the enterprise to the output of products and its reflection in the form of the corresponding amount of profit.

Labor costs (T) are determined by the number of worked (or paid) man-hours, man-days or the average annual number of employees. Http: // dic. academic.ru/dic. nsf / dic_synonims /

Labor costs are most accurately reflected by the number of man-hours worked. But counting them is very laborious.

Man-days give a less accurate result of labor costs compared to man-hours, since they do not take into account intra-shift downtime.

Average annual headcount in comparison with man-days, it does not take into account all-day downtime, however, it is this indicator that is used in calculating the average annual labor productivity, since this ensures the comparability of indicators of various enterprises, industries and across the country as a whole. Indicators of the same hourly and daily output are used in the intra-production analysis of the economic activity of the enterprise.

Another indicator of labor productivity - labor intensity - is the sum of the costs of living labor for the production of a unit of output.

In order to plan and analyze labor, the labor intensity of individual operations, products, works is calculated.

Technological labor intensity (Tm) is determined by the labor costs of the main workers. It is calculated for production operations, parts, assemblies and finished products.

Labor intensity of service (To) represents the labor costs of auxiliary workers in the main shops and all workers in auxiliary shops and divisions engaged in production services. Its calculation is made for each operation, product or in proportion to the technological complexity of products.

Production labor intensity - these are the labor costs of the main and auxiliary workers to perform a unit of work. Markarian, E.A. The financial analysis. - M .: FBK-PRESS, 2009 .-- 540p.

Tpr = Tm + To

Labor intensity of management (Tu) consists of the labor costs of managers, specialists, and employees. One part of such costs, which is directly related to the manufacture of products, directly relates to these products, another part of the costs, which is not directly related to the manufacture of products, relates to them in proportion to the production labor intensity.

Full labor intensity of production (TP) reflects all labor costs for the manufacture of each product and their entire amount. It is determined by the formula:

Tp = Tm + To + Tu = Tpr + Tu

Distinguish between normative, planned and actual labor intensity.

Standard labor intensity calculated on the basis of current labor standards: time rates, production rates, service time rates and headcount rates. It is used to determine the total amount of labor costs required both for the manufacture of individual products and for the implementation of the entire production program.

Planned labor intensity differs from the norm by the amount of labor costs reduction planned in the current period due to the implementation of organizational and technical measures.

The actual labor intensity is the sum of the committed labor inputs for the produced volume of products or the volume of work performed.

Tfact = Tnorm / Kvyp.norm

The relationship between labor intensity and productivity is expressed by the formulas:

y = (100 * x) / (100 - x); x = (100 * y) / (100 + y);

y -% growth of PT, x -% decrease in labor intensity.

Plan:

Introduction

1. Theoretical foundations of the study of labor productivity at

enterprise in a market economy.

The economic essence and value of production

Labor body in modern conditions.

Labor productivity growth factors.

Labor productivity growth reserves.

Evaluation of labor productivity of JSC "Oryol wine-making plant" in a market economy.

1. General characteristics of the enterprise OJSC "Orlovsky wine-making plant"

   Analysis of labor productivity of JSC "Oryol wine-making plant".

Ways to increase labor productivity of JSC "Orlovsky

winery "

Conclusion.

List of used literature

Introduction

Theoretical foundations of labor productivity at

enterprises in a market economy.

The solution of the various problems of accelerating the country's socio-economic development has highlighted the provision of sustainable growth rates of labor productivity. This necessitated an in-depth study of the process of forming the costs and results of labor, the development of a set of most important practical recommendations for increasing labor productivity, and consideration of all factors of its growth.

At the present stage of development of production, the role of the organization of labor is objectively increasing, which is explained by a higher level of socialization of labor and production, qualitative changes in the labor force and means of production during the period of the scientific and technological revolution. Scientific and technological progress gives rise to the need for more progressive ways of combining material and personal factors of production, corresponding to an intensive type of development.

The social organization of labor is a set of production relations regarding the nature and method of connecting workers with the means of production. It is she who determines the specific socio-economic form of action of the universal law of increasing labor productivity as the law of its steady growth. The level of productivity achieved in society is the result of the action of both the objectively established and conscious mechanisms of using this law. Labor productivity and the law of its growth are interconnected with broader categories - time saving and labor efficiency. Understanding this is especially important when considering the question of whether the productivity of which - living or aggregate labor is to be measured.

The criterion of socio-economic efficiency is the completeness of meeting the personal, collective and social needs of people with the most rational use of the material, labor and financial resources of society. Production efficiency expresses the relationship associated with the use of various factors of production, saving the total fund of society's time, with the correspondence of the costs incurred to the level of achievement of the production goal.

The need for a certain criterion of efficiency is due to the fact that the development of production is multivariate. In each certain period, there are several options for solving the same economic problems. In these conditions, it is advisable to be guided by some specific principle to select the best option. The criterion is also needed for the correct assessment of the results of production, and, consequently, its effectiveness. Within the framework of socio-economic efficiency, economic efficiency is of independent importance. In its most general form, it represents the ratio of the final result of production P k, to the costs of all its factors Z f:

E eq = R k / Z f.

It is possible to assess the economic efficiency due to its complexity and versatility using a system of indicators. Among them are labor productivity (the ratio of manufactured products to fixed assets), materials consumption (the ratio of the number of consumed objects of labor to products manufactured). Thus, the system of indicators reflects the use of both material and personal factors of production, but in the end all savings are reduced to saving time.

In the economic literature, the subject of scientific discussion is the question of the relationship between the law of saving time and the law of increasing labor productivity. Some economists believe that increasing labor productivity is not an independent economic law of development, but is a constituent element of the law of saving time. Others argue that the law of increasing labor productivity and the law of saving time are two organically interconnected and interacting, but different laws, each of which has its own scope and functional purpose. This point of view seems to be the most correct and scientifically substantiated.

First, the law of increasing labor productivity applies only to the costs of living labor that creates a product; it reflects the use of working time and functions in the sphere of material production. The law of saving time applies to the entire life of society and each individual.

Secondly, the functional purpose of past and living labor cannot be equated, since only the costs of living labor serve as a source of the newly created product, new value. For this reason, the law of increasing labor productivity should be highlighted. As you know, K. Marx, along with the law of saving time, specially examines the law of increasing (or increasing) labor productivity and gives the most general formula that determines the growth of labor productivity: socially necessary for the production of a given commodity, so that a smaller amount of labor acquires the ability to produce a larger amount of use value ”. Labor productivity is understood as the degree of fruitfulness of specific labor, which is measured by the amount of consumed values ​​created per unit of time (output). You can measure labor productivity and the reciprocal: the amount of time spent on the production of a unit of output (labor intensity). The level of labor productivity expresses the effectiveness of the use of working time. However, due to the fact that labor productivity is a characteristic of a specific labor, the levels of labor productivity in different industries, when measured in this way, are not comparable. In order to calculate the productivity of social labor or labor productivity in individual branches of material production, to compare the rates of its growth, a different calculation method is used. The productivity of social labor is calculated as the ratio of the produced national income to the number of people employed in material production, and the sectoral one is calculated as the ratio of the gross output of the industry to the number of employed workers.

Economic essence and importance of productivity

labor in modern conditions of a market economy.

Labor productivity is one of the most important indicators of an enterprise's activity, which characterizes the effectiveness and efficiency of people's production activities. More specifically, labor productivity, determined by the amount of products produced per unit of working time, characterizes, first of all, the efficiency of the use of labor resources. Labor productivity can also be characterized by the inverse indicator - the cost of working time per unit of output - labor intensity.

The most widely used and universal indicator of labor productivity is output, which, depending on the meters used, can be calculated by three methods: natural, cost and standardized working time (labor).

Output represents the volume of products produced per unit of working time or per one average employee per month, year, quarter.

The simplest and most reliable is the natural method, when the volume of products produced is measured in physical terms.

Labor productivity is a complex economic category that characterizes the efficiency of workers in the field of material production.

The main indicators of labor productivity at the enterprise are characterized by the following indicators:

output (PT) is the output of products per unit of time:

labor intensity is the time required to manufacture a unit of production:

In practice, labor productivity is determined by the following

Labor productivity is determined by three methods:

1) Natural: N t - products - determined by natural units. Dignity is simple and indicative. Disadvantage - it is applicable only when producing products of the same type. Natural meters (pieces, tons, meters) are used, as a rule, in the manufacture of homogeneous products, they are simple and clear, but their scope is limited, since they allow us to measure the mass of various consumer values ​​in the case of a wide range of products manufactured by an enterprise.

Value: products are defined in monetary terms.

It consists in the fact that production is defined as the ratio of the volume of products produced in value terms to the cost of working time. The following indicators can be taken as the volume of output: gross output, marketable output, conditionally net and net output, and gross income.

N h - pure production.

Dignity - easy to calculate and applicable in all cases, takes into account all types of products and services, production at the enterprise. The disadvantage is that it does not allow one to determine (compare) the change in labor productivity over a long period due to the influence of inflation.

3) The labor method of measuring labor productivity is based on an assessment of the volume of output in units of standardized time - standard hours. It has its drawbacks. Thus, the use of standard hours does not take into account the complexity and quality of labor. The necessary conditions for the application of this method are the same intensity of norms, the coverage of rationing of workers who are on time wages. At the same time, in industrial practice, in analytical calculations when calculating the growth of labor productivity, the labor intensity indicator is widely used, i.e. costs of working time per unit of production in kind. Depending on the degree of coverage of labor costs, labor intensity can be complete, technological and production. According to the full factory labor intensity of products, the labor costs of all industrial and production personnel are taken into account, while in terms of technological labor intensity, only the labor costs of the main production workers are taken into account.

where Q i is the volume of the i-th type of work

t i - the complexity of the i-th type of work.

Dignity - it is used in all types of industries, with its help the production rate is calculated, but it is not sufficiently indicative.

Depending on the used unit of measurement of working time

labor productivity can be:

Hourly :

Where T is the number of man-hours worked

Where T is the number of man-days worked

To determine the growth of labor productivity, calculate

number of released workers:

Accordingly, the labor intensity of products can also be determined for all other more fractional categories and professional groups of enterprise workers.

Differentiates between normative, planned and actual labor intensity. Standard labor intensity is determined on the basis of technical time standards, service standards, number of employees, etc .; planned - on the basis of normative labor intensity, taking into account measures aimed at increasing production efficiency and increasing labor productivity envisaged in the planning period. The actual labor intensity indicates the real costs per unit of production in a certain period of time and is a mirror image of the indicator of labor productivity.

Labor productivity is its productivity, fertility, the effectiveness of human production activity in special socio-economic forms characteristic of the production relations of each mode of production, with given labor costs, you can get more or less products, the efficiency of labor costs can be different. Measuring labor productivity is a comparison of labor costs and the results obtained. This means that the definition of the level of labor productivity can be represented by the ratio of production to costs. This ratio of production to costs is only a basic scheme for calculating labor productivity, since “products” and “costs” can be represented by means of a system of relations of various indicators: commercial products at wholesale prices of the enterprise / average number of workers in industrial production personnel; standard processing cost / number of workers in the main production.

The task of constant growth in labor productivity, and, consequently, reducing costs per unit of production requires the search and use of all types of reserves. In this case, reserves are understood as opportunities to increase productivity both through the fullest use of growth factors, and by eliminating various kinds at the enterprise.

The reserves for the growth of labor productivity are diverse and are possible at all levels of management and in all links of production. All reserves can be classified as follows:

By source of productivity growth:

Improving the use of the means of production;

Improving labor utilization.

2. By the level of detection and use:

Factory;

Workshop;

Brigade;

At work.

3. By functional significance:

Main production reserves;

Auxiliary production reserves;

Management reserves.

4. By the terms of possible use:

Current;

Promising.

The problem of identifying and implementing reserves for increasing labor productivity, along with technical and organizational factors, is closely related to the socio-economic and psychophysiological conditions of the production activity of workers, which cover the creation of working and rest conditions, reducing staff turnover, and reducing non-production costs of working time. Raising the level of labor discipline, developing the initiative and creative potential of employees.

1.2. Labor productivity growth factors.

Among the circumstances affecting the level of labor productivity, factors and conditions can be distinguished. Factors are understood as the main driving factors that cause one or another dynamics of labor productivity. Another functional purpose is the concept of "conditions". This is the environment in which the process of movement of labor productivity takes place. There is an organic connection between factors and conditions: a factor as a driving force always acts in some specific conditions. For example, the automation of production is a powerful factor in the growth of labor productivity, and the structure of production serves as a condition under which the automation of production takes place.

The quality of factors and conditions is unusually large and diverse, therefore, simply listing them without any systematization is a rather complicated matter and hardly justified. The most general classification of factors and conditions affecting labor productivity can be carried out on the basis of elements of the socio-economic formation: productive forces, production relations and superstructure. Based on this, the factors and conditions affecting the level of labor productivity in society can be combined into four groups: natural and climatic; technical and organizational; socio-economic; socio-political.

Natural and climatic factors and conditions create the preconditions for a certain initial level of labor productivity in a given place. Their influence on the level of labor productivity in agriculture and the extractive industry is especially significant.

Techno-organizational factors are associated with the development of the productive forces of society: the means of production and labor, as well as the improvement of their combination. The leading technical and economic factor in the growth of labor productivity is scientific and technological progress, which is an interconnected improvement of science and technology, which constitutes a potential basis for increasing labor productivity. Scientific and technological progress leads to changes in the means and objects of labor used, in production technology, to the replacement of manual labor by machine labor. In the twentieth century. the emergence of a number of new areas of technology is increasingly interacting with the revolutionary development of science, forming a single process of the scientific and technological revolution (STR). The merger of the development of technology and science into a single process marks the transformation of science into a direct productive force, which is expressed in an increase in the efficiency of the production process, depending on the use of the results of scientific research.

Speaking about the interdependence of scientific and technological progress and the results of production, it is necessary to note the internal inconsistency of this dependence. Scientific and technological progress is an effective means of increasing production, but the timely and rapid implementation of the achievements of scientific and technological progress in production is hindered by the contradiction between the current and future tasks of increasing output. The volume of production is limited by the capabilities of the equipment and technology used. Changing equipment and technology to a more progressive one means creating conditions for increasing production in the future. But technical re-equipment requires time, during which the output of this production will have to be reduced or even stopped. This contradiction can be resolved on the basis of improving the economic mechanism, as well as by creating reserve capacities at each production facility.

As already indicated, in order to accelerate the growth rate of labor productivity, it is necessary to make the fullest use of the advantages of a market economy, in which the operation of the law of increasing labor productivity is of absolute importance.

The factors of growth in labor productivity should be understood as the entire set of driving forces and reasons that determine the level and dynamics of labor productivity. The factors of growth in labor productivity are very diverse and together they constitute a certain system, the elements of which are in constant motion and interaction.

Based on the essence of labor as a process of consumption of labor power and means of production, it is advisable to combine all the many factors that determine the growth of labor productivity into two groups:

material and technical, due to the level of development and use of the means of production, primarily technology;

socio-economic, characterizing the degree of use of labor.

The effectiveness of these factors is determined by the natural and social conditions in which they are extended and used. Natural conditions are natural resources, climate, soil, etc., the influence of which is very significant in the extractive industries. Social conditions for the growth of labor productivity in a market economy are generated by a new system of production relations, which are based on private ownership of the means of production. Such conditions are new progressive forms of labor organization, new economic methods of economic management and production management, an increase in the material well-being of the people and the general educational, cultural and technical level of workers.

Among the material and technical factors in the growth of labor productivity, a special place is occupied by scientific and technological progress, which is the basis for the intensification of all social production.

With the transformation of science into a directly productive force, scientific and technological progress affects all elements of production - the means of production, labor, its organization and management. Scientific and technological progress brings to life a fundamentally new technique, technology, new tools and objects of labor, new types of energy, semiconductor technology, electronic computers, and production automation.

At the same time, scientific and technological progress creates the preconditions for improving working conditions, eliminating significant differences between mental and physical labor, and raising the cultural and technical level of workers. Technological progress is accompanied by the expansion of the sphere of the scientific organization of labor in production and management with the use of organizational and computer technology.

The organic combination of the achievements of the scientific and technological revolution with the advantages of market relations presupposes a strengthening of the connection between science and production, further concentration and specialization of production, the creation of industrial associations and economic complexes, the improvement of sectoral and regional structures, etc. All these processes contribute to a continuous increase in labor productivity.

Technological progress is being carried out in the following directions:

a) the introduction of comprehensive mechanization and automation of production;

b) improving technology;

c) chemicalization of production;

d) an increase in the electrical equipment of labor.

The interests of further raising labor productivity and the efficiency of social production in our country require a consistent increase in the level of complex mechanization and automation in all areas of production, depending on the specific technological features of enterprises.

Until recently, enterprises focused on the mechanization of basic production processes. As a result, there was a disproportion in the mechanization of labor in various production areas. Therefore, the comprehensive mechanization of all production is one of the most important tasks of the technical policy of the enterprise management. The implementation of comprehensive mechanization of production creates the necessary conditions for the transition to integrated automation, which is the highest stage of labor mechanization.

The most important factor in the growth of labor productivity is the improvement of production technology. It includes techniques for manufacturing products, production methods, methods of using technical means, devices and assemblies. The technology covers the entire process of material production - from exploration and extraction of natural raw materials to processing materials and obtaining finished products.

The main directions of improving production technology in modern conditions are: reducing the duration of the production cycle, reducing the labor intensity of manufacturing products, subject-closed construction of the structure of production processes, reducing the volume of service on interoperative movements of processed items, etc. The solution of these problems is achieved in various ways, for example, mechanical processing objects of labor are supplemented and, if necessary, replaced by chemical methods, electrochemistry and other types of technological use of electricity. Ultra-high and ultra-low pressures and temperatures, ultrasound, high-frequency currents, infrared and other radiation, ultra-strong materials, etc. are increasingly used in production technology. and high quality products.

Production technology is subject to a particularly rapid obsolescence in the era of the scientific and technological revolution. Therefore, the task of modern production is to ensure the widespread introduction of progressive, especially continuous, technological processes based on the use of chemical technology, electrical equipment, etc.

Despite the environmental side of this issue, one of the most effective areas of technical progress is the chemicalization of production. Chemicalization by the advanced development of the chemical and petrochemical industries, the increasing level of the use of advanced chemical materials and chemical processes. The widespread use of synthetic polymeric materials, mainly synthetic resins and plastics, makes it possible to increase the technical level and production efficiency.

Synthetic polymers are full-fledged substitutes for non-ferrous and ferrous metals, wood and other traditional materials, and also act as new construction and technical materials, without which it is impossible to solve a number of important technical problems. A great effect is given by the use of these materials when replacing non-ferrous metals and high-quality steels in the electrical industry, in mechanical engineering, in construction. The use of plastics in mechanical engineering makes it possible to improve operational properties, lighten the weight of structures and significantly improve the appearance of machines.

Equally important is the fact that plastic products can be manufactured with a very high material utilization rate and low manufacturing complexity.

The electrification of production is the basis for the implementation of all other areas of technical progress.

The modern scientific and technological revolution makes it possible to use new richest sources of primary energy resources, which make it possible to meet the rapidly growing needs for electricity and accelerate the completion of the continuous electrification of the entire economy. At the same time, the latest electrical equipment is being created, previously unknown industries (electronics, radio electronics, etc.) are emerging and rapidly developing, the scope and directions of technological use of electricity are expanding, the main traditional elements of machine technology and the labor process that have developed at the previous stages are radically transformed. development of machine tools.

There is such a close relationship between the power supply and labor productivity that the first can be used as a technical and economic measure of the second, making a certain correction only in connection with the use of electricity for non-production needs. The use of the most economical and advanced energy carriers is expanding in the fuel and energy base. Work continues on the enlargement of the unit capacities of equipment, units and machines, which makes it possible to reduce the specific weight of capital investment, reduce energy costs per unit of output, reduce production costs, and significantly increase labor productivity. In the field of production organization, which must meet the requirements of modern scientific and technological progress, the issues of concentration and specialization are of paramount importance.

The creation of a large specialized production, the strengthening of the specialization of enterprises, workshops and sections create favorable conditions for the use of high-performance equipment, the latest tools and devices, the introduction of progressive technological processes.

The problem of strengthening specialization applies equally to repair production.

An increase in the quality of products has a significant impact on the growth of social productivity of labor, which makes it possible to satisfy social needs with less labor and cost: products of better quality replace more products of lower quality. Improvements in quality in many industries translate into longer product life. An increase in the durability of certain means of labor is tantamount to an additional increase in the output of these products. However, improving the quality of these types of products will be effective only if their physical and obsolescence will approximately coincide.

Improving the quality of products in one industry contributes to the growth of labor productivity in another that consumes these products. Therefore, the economic effect of improving product quality is extremely large.

In a market economy, the role of socio-economic factors affecting the growth of labor productivity increases significantly. The most important of them are:

raising the cultural and technical level of workers,

the quality of training specialists with higher and secondary education,

improving the business qualifications of personnel,

growth in the standard of living of the population,

creative attitude to work, etc.

The scientific and technological revolution leads to qualitative changes in the workforce. As a result of the introduction of modern science and technology into production in all sectors of the country's economy, the proportion of personnel who have received special training in universities and secondary specialized educational institutions is increasing.

People with a higher general education background learn professions faster and become qualified specialists; they are quicker to realize the social significance of their work, they, as a rule, have a higher organization and discipline of work, more creative initiative and inventiveness in their work. Undoubtedly, all this affects labor productivity and the quality of products.

An important factor in increasing production efficiency is the spiritual growth of people, the social activity of both individual participants in social production and entire collectives based on the development of democracy.

Factors of growth of labor productivity in terms of their area of ​​action are subdivided into intra-production and sectoral.

Intra-production factors include factors acting at enterprises of all sectors of the national economy. All their diversity is reduced to the following enlarged groups: increasing the technical level of production, improving management, organizing production and labor, changing the volume and structure of production.

In addition to factors operating at enterprises, the level and rate of growth of labor productivity are influenced by industry factors: specialization, concentration and combination, development of new industries, change in the location of the industry across the country, change in growth rates and the share of subsectors and industries.

Economic factors have a great influence on the growth of labor productivity.

Socio-economic conditions represent the entire system of production relations of society, mediating the technical and organizational interaction of the means of production and labor.

Finally, socio-political conditions are conditions that lie at the superstructure level and affect labor productivity through the consciousness of the employee (for example, culture, morality, ideology, religion, etc.) or through interaction with production as a whole (for example, science, political system, state, law, etc.).

Each of the listed groups and each factor within them affects labor productivity in its own way. This impact has a qualitative characteristic - directionality: at any given moment, it is possible to identify increasing and decreasing factors. In addition, it can be assessed quantitatively - to determine the strength of the impact of a given factor. The direction of action of each of the factors of a given group or the direction of action of a group of factors as a whole may coincide with the direction of action of other factors or be opposite to it. The result of the interaction is the tendency for the movement of labor productivity, which is formed on the basis of the aggregate action of the entire system of factors and conditions.

1.3. Labor productivity growth reserves.

Proceeding from the task of increasing labor productivity, it is important to find and use all available reserves.

Reserves should be understood as the existing, but not yet used, opportunities to increase labor productivity through the best use of all factors of its growth.

The task of identifying the reserves for the growth of labor productivity is to maximize the use of all the possibilities for saving labor costs, both living and materialized. Therefore, the reserves, being determined by the entire set of relevant groups of factors of growth of labor productivity, can also be divided into two large groups:

reserves for better use of the means of production;

reserves for improving the use of labor.

All reserves for the growth of labor productivity - both the first and the second groups are differentiated by the time and place of their identification and use.

By the time of use, current reserves and prospective ones are distinguished.

The current reserves include reserves that can be used within a year (quarter, month) mainly due to organizational and technical measures without serious technical re-equipment of production, radical restructuring of the technological process and the necessary capital investments. Prospective reserves for the growth of labor productivity are associated with fundamental changes in technology and production technology, in the organizational and technical level of production as a whole, which is possible for a longer time than one year, and with appropriate capital investments. Their use is envisaged in long-term plans (five-year, long-term) development of the industry, enterprise. Both those and other reserves receive a certain quantitative assessment used in planning the growth of labor productivity.

According to the place of identification and use, the reserves are subdivided into sectoral, inter-sectoral, and intra-production.

Sectoral and inter-sectoral reserves characterize the use of a possible increase in labor productivity in a particular sector of the national economy. Sectoral reserves are determined by the degree of organization, concentration and combination of production, the development of new industries, the structure of subsectors and industries with different economic significance and technical level of production, etc. An important place belongs to intersectoral reserves associated with using the capabilities of one industry to increase labor productivity in another. These include, for example, the possibility of further development of interfactory cooperation on the basis of specialization of production, and in this regard, the improvement of the material and technical supply of enterprises. In raw materials industries, improving product quality, even if it is accompanied by an increase in labor costs, provides significant labor savings in manufacturing industries.

Revealing and use of sectoral and cross-sectoral reserves is carried out by the relevant ministries, sectoral research institutions.

Intra-production reserves of labor productivity growth are identified and used directly at the enterprise. This is their most important feature and significance, for all types of reserves are ultimately realized at enterprises. At the place of detection, intra-production reserves can be subdivided into general plant, workshop and workplace reserves.

Based on the qualitative content of intra-production reserves, they can be divided into reserves for reducing the labor intensity of production and reserves for better use of the fund of working time (an increase in the productive force of labor and an increase in labor intensity).

Reducing the labor intensity of production is the most important and inexhaustible reserve for increasing labor productivity associated with comprehensive mechanization and automation of production, the introduction of new and modernization of existing equipment, the improvement of technological processes, the improvement of the organization of production, the introduction of a scientific organization of labor.

The identification and use of reserves of the fund of working time at enterprises is carried out by comparing planned and actual data on hours worked, studying the dynamics of losses of working time. Sources of analysis are statistical reporting information, planned and reported balances of working hours, materials of time studies and photographs of the working day.

The degree of use of working time can be judged by changes in the indicators of hourly, daily and annual labor productivity, between which there is a direct connection. The growth of hourly labor productivity depends entirely on a decrease in the labor intensity of production. The growth of daily labor productivity depends, in addition, on a reduction in intra-shift losses of working time, and an increase in annual labor productivity also depends on a decrease in absenteeism due to whole-day downtime, vacations with the permission of the administration, sick days during the year, etc.

The identification and use of the reserves of the fund of working time presupposes the establishment of the reasons for its irrational use and the development of measures to reduce its losses.

The search for reserves for improving the use of working time is largely facilitated by the correct formulation of planning of working time and accounting for its losses.

It is expedient to subdivide all intra-production reserves of labor productivity growth into two more types: labor-forming and labor-saving ones. The number of labor-forming reserves should include an improvement in the use of the fund of working time and an increase in the intensity of labor to the level of the average normal by compaction of working time. The labor-saving reserves should include all reserves associated with a reduction in the labor intensity of production.

Intra-production reserves for a group of labor-forming factors, as a rule, are estimated by indicators of the use of the working day and working year.

Example. 1. The working day in the base period was 7.63 hours, and in the reporting period - 7.64 hours. The improvement in the use of working time will be 7.64: 7.63 = 1.0013, ie 0.13%.

2. The working year in the base period was 254.1 days, and in the reporting period - 254.3 days. The improvement in the use of working time will be 254.3: 254.1 = 1.000787, i.e. 0.079%.

3. The overall improvement in the use of working time will be 1.0013X1.000787 = 1.002088, i.e. 0.21%.

Intra-production reserves for a group of labor-saving factors are estimated by indicators of a decrease in the labor intensity of production.

Example. Production volume according to old standards

750 thousand standard hours, and according to the new standards 700 thousand standard hours, how much will labor productivity increase by reducing labor intensity by 50 thousand standard hours?

750:700*100-100=7,14%.

However, the increase in the labor fund by 0.21% should be evaluated in conjunction with labor saving indicators. For this, the labor productivity index for labor-saving factors should be multiplied by the corresponding index for labor-generating factors.

Example. The increase in labor productivity due to labor-saving factors amounted to 7.14%. Increase in the labor fund 0.21%. Under these conditions, the overall growth of labor productivity will be

1.0714-1.0021 = 1.0737, i.e. 7.37%.

Changes in the functional structure of personnel can also affect the efficiency of the use of human labor.

This influence can be taken into account through the index of changes in the structure of personnel, but not in relation to the plan or to the basis, but in relation to the most rational structure taken as a standard.

Consequently, the index of the frame structure will be equal to one only if the actual frame structure and the one taken as a standard coincide.

Assessment of labor productivity of JSC

Oryol Wine-making Plant.

Let us analyze the composition and structure of the fixed assets of OJSC "Oryol wine-making plant" for the period from 2005 to 2007. Let us reflect the results obtained in table 1.

Table 1. - Composition and structure of the main production assets of OJSC "Oryol wine-making plant" in the period from 2005 to 2007

		weight,%		weight,%		weight,%
Structures and transmission devices
cars and equipment
Vehicles
Production and household inventory
Other types of fixed assets
Cost of OPF at the end of the year, thousand rubles

Based on the data obtained in Table 1, the following conclusions can be drawn. In general, the cost of the main production assets of OJSC "Oryol Wine-making Plant" at the end of the year did not increase significantly, by 1.6%. So if in 2005 it was 27,557 thousand rubles, then in 2007 it amounted to 27,997 thousand rubles. At the same time, the percentage of buildings and structures in the total volume of the material and technical base remained constant for 3 years and amounted to 5510 thousand rubles in monetary terms. and 1132 thousand rubles. The share of machinery and equipment increased by 901 thousand rubles. and amounted to 20391 thousand rubles in 2007, as well as production and household equipment for 6 thousand rubles. (122 thousand rubles) and other types of fixed assets - by 44 thousand rubles (45 thousand rubles). There was a decrease in the share of vehicles, due to their wear and tear, by 112 thousand rubles. (797 thousand rubles).

In general, over the past three years, the largest share in the structure of fixed assets of OJSC "Oryol Wine-making Plant" is occupied by machinery and equipment and buildings (72% and 20%, respectively).

Figure 1 shows the structure of fixed assets of the enterprise in 2007.

Rice. 1 - The structure of the main production assets of OJSC "Oryol wine-making plant" for 2007.

Table 2. - Indicators of the state and movement of fixed assets of OJSC "Oryol wine-making plant" for 2005 - 2007

Index				Deviation (+, -)
				2006 from 2205	2007 from 2006	2007 from 2005
1. Average annual initial cost of OPF, thousand rubles.
2. Including the active part of the OPF, thousand rubles.
3. Passive part of OPF, thousand rubles.
4. Average annual cost of OPF, thousand rubles.
5. Intangible assets, thousand rubles.
6. Share of active part of fixed assets,%
7. Factor of physical depreciation of fixed assets,%
8. Coefficient of validity of fixed assets,%
9. Ratio of renewal of fixed assets,%
10. Ratio of disposal of fixed assets,%
11. Growth rate of fixed assets,%

Let us consider the main indicators of the state and movement of fixed assets of OJSC "Oryol Winery" for 2005 - 2007 and reflect the results obtained in table 2.

Based on the data obtained in Table 2, the following conclusion can be drawn. During the study period, there was an increase in the active part of fixed assets by 440 thousand rubles. (21355 thousand rubles in 2007) or by 0.4%. The size of the passive part of fixed assets did not change and in 2007 amounted to 6642 thousand rubles.

The average annual cost of the main production assets of OJSC "Oryol wine-making plant" increased by 79 thousand rubles. or by 0.3% and amounted to 27431 thousand rubles in 2007.

The amount of intangible assets did not change and remained equal to 0.

The physical depreciation ratio of fixed assets increased and amounted to 44% in 2007. That could not but affect the size of the shelf life. Compared to 2005, it decreased by 11.1% and amounted to 56% in 2007. That speaks about the increase in the exploitation of fixed assets.

There was a sharp decline in the renewal rate in 2006. If in 2005 it was 14.9%, then in 2006 it was already 0.9%. In 2007, it was already 4.1%. In this regard, the growth rate in 2007 was 4.04%. Which is a positive trend for the company.

General characteristics of OJSC "Orlovsky

winery ".

The enterprise "Orlovsky wine-making plant" is an open joint-stock company.

Location of the enterprise: Russia, Orel, st. Livenskaya, d. 68.

The company is a legal entity and acts on the basis of the charter. OJSC "Oryol Wine-Making Plant" was founded in 1972 and is a well-established enterprise. Open Joint Stock Company "Oryol Wine Making Plant" (hereinafter referred to as the Company) was founded in accordance with the Decree of the President of the Russian Federation "On organizational measures for the transformation of state enterprises, voluntary associations of state enterprises into joint stock companies" dated July 1, 1992 year No. 721 as a result of the transformation of the state-owned enterprise "Orlovsky wine-making plant" into an open joint-stock company and is its legal successor.

The operating mode of the plant is from 8.00 to 17.00 i.e. is 8 hours.

The Company acts in accordance with the Federal Law "On Joint Stock Companies", other applicable laws of the Russian Federation and this Charter.

The authorized capital of the Company is 21,080 thousand rubles. and consists of the par value of shares purchased by shareholders.

The authorized capital of the Company determines the minimum size of the property of the Company that guarantees the interests of its creditors.

The company is a commercial organization and pursues profit making as the main goal of its activity.

The Company has civil rights and bears the obligations necessary for the implementation of any activities not prohibited by federal laws.

First of all, OJSC "Oryol Wine-making Plant" is guided by the Charter of the enterprise, labor legislation, i.e. The Labor Code of the Russian Federation, the Constitutions of the Russian Federation, the Accounting Regulations, the Tax Code of the Russian Federation, the Laws on Social Insurance in the Russian Federation, the Laws on the Pension Fund of Russia, the Customs Code of the Russian Federation, etc.

The plant specializes in the organization of wholesale and retail trade, the production and sale of alcohol-containing products, commercial and intermediary activities, the implementation of trade and procurement activities, more complete satisfaction of the needs of Russian and foreign persons. OJSC "Oryol Wine-making Plant" has its own trademark registered in the State Register of Trademarks and Service Marks of the Russian Federation on April 28, 1999.

The main activities of the Company are:

Production and sale of alcohol-containing products (cognacs, brandy, wines);

Marketing and services for the sale of products, goods of own production;

The expansion of the customer base;

Wholesale;

Retail.

The Orel Wine-Making Plant OJSC has a Moldavian Wines store, with a total area of ​​30 m 2, located at the address: Orel, st. Living room, 2, and a kiosk located on the territory of the plant.

The supreme governing body of the Company is the General Director. The management structure of OJSC "Oryol Wine-making Plant" is three-stage based on the sign of grading. By type of production - workshop. On the 1st step there are: the master of the bottling shop, the master of the sales department, the master of the wine materials department, the master of the cognac department. On the 2nd stage there are: the head of the bottling department, the head of the sales department, the head of the wine materials department, the head of the cognac department. There are 3 steps: General Director, Executive Director, Financial Director, Deputy Director for Commercial Affairs, Chief Engineer, Chief Technologist, Chief Economist, Chief Accountant, Chief Power Engineer, Deputy Chief Accountant, Head of Planning Department, Head of Human Resources, Head of Production Laboratory , head of the department of material and technical supply, head of the security service, technologist, lawyer-consultant, accountant, accountant - cashier.

The management structure of Orel Wine-Making Plant OJSC is linear-functional by the type of subordination.

By the type of organization of production, this management structure is workshop. There are 4 workshops: a wine materials workshop, a cognac department, a bottling workshop and a sales workshop.

In the wine materials workshop, wine material is stored and fed to the line for further bottling. In the cognac department, the cognac is accordingly stored, which later goes to the line. In these two workshops, the acceptance and sampling of wine and cognac is carried out, here they are being finalized to be fully suitable for bottling. The bottling shop is engaged in bottling cognac and wine into glass containers. Further, the products go to the sales department, where they are finalized (formalized) and shipped for sale to the consumer.

The main advantage of such a governance structure is its concreteness and ease of use. Each department carries out only its own duties.

But, on the other hand, the presence of three steps in this management structure can slow down the decision-making process.

Now let us analyze the state of labor resources of Orel Wine-Making Plant OJSC. The measurement results are presented in Table 3.

Table 3. - The state of labor resources of JSC "Oryol wine-making plant" as of 01.01.2008

Indicators	Number of persons	Specific gravity,%
People
1. Education
Secondary special
Unfinished higher
3. Age
25 - 35 years old
35 - 45 years old
45 - 60 years old
Over 60 years
4. Work experience
5 - 15 years old
15 - 20 years old
Over 20 years

Based on the data obtained in Table 1, the following conclusions can be drawn. At the OJSC "Oryol Winery", most of the employees have secondary specialized education - 54.8% (63 people), 25 people have higher education (21.7%), and secondary education, respectively - 27 people (23.5 %). In general, a fairly high level of education of employees of the enterprise can be noted.

Most of the team are women. This is 72 people or 62.6%. Men make up the smaller part - 43 people or 37.4% of the total.

If we talk about the age category, the ratio will be as follows 6% - workers under the age of 25; 17.4% - from 25 to 35 years old; 51.3% - from 35 to 45 years old (this is the largest category); 23.5% - from 45 to 60 years old and 1.8% - over 60 years old (this is the smallest category). In general, the “rejuvenation” of the plant's staff can be noted.

As for the length of service, the largest proportion of the percentage are workers with work experience of 5 to 15 years - 37 people, or 32.2%, and from 15 to 20 years, or 33.1%.

Now let's analyze the main indicators of the financial and economic activity of the enterprise for the study period.

Labor productivity analysis of OJSC "Orlovsky

winery ".

The analysis of the efficiency of the use of OJSC "Oryol wine-making plant" will be carried out according to such indicators as:

1.the coefficient of serviceability of fixed assets,

2. capital productivity - shows how much the turnover falls on 1 ruble of the used fixed assets of the enterprise,

3. capital intensity - the opposite of return on assets,

4. capital-labor ratio - shows how much fixed assets fall on a unit of labor resources,

5. profitability of fixed assets - shows how much profit falls on a unit of fixed assets used.

Let us analyze the efficiency of the use of fixed assets of OJSC "Oryol Wine-making Plant" for the period from 2005 to 2007. The results of the study are presented in the form of Table 6.

Figure 2 shows the change in the average annual value of fixed assets and the turnover of JSC "Oryol Wine-making Plant" for 2005-2007.

Rice. 2. - The size of the average annual value of the main production assets of JSC "Oryol wine-making plant" for 2005 - 2007

Table 4. - Dynamics of the efficiency of the use of fixed assets of JSC "Oryol wine-making plant" for 2005 - 2007

Index				Deviation (+, -)		Growth rate,%
Trade turnover, thousand rubles
Average number of employees
Capital-labor ratio, thousand rubles / person
Return on assets
Capital intensity
Balance sheet profit for 1 rub. fixed assets
Integral indicator of the effectiveness of the use of OPF
Total sales area of ​​the store

Based on the data obtained in table 6, the following conclusion can be drawn. During the study period from 2005 to 2007, the capital-labor ratio at OJSC "Oryol wine-making plant" decreased by 30.3% and amounted to 238.5 in 2007. This is justified by a significant increase in the number of employees (by 44%). The return on assets for the study period increased by 14.8% and amounted to 1.63. This is justified by the rather high growth rates of proceeds from the sale of products, in comparison with the growth of the average annual cost of OPF. This can explain the decrease in capital intensity, which in 2007 amounted to 0.61.

Thus, the average annual value of the main production assets of OJSC "Oryol Wine-making Plant" increased during the study period and amounted to 27,431 thousand rubles in 2007.

Over the course of three years, the largest share in the structure of fixed assets of OJSC “Oryol Wine-making Plant” was occupied by such types of fixed assets as machinery and equipment and buildings (72% and 20%, respectively).

During the study period, there was an increase in the active part of fixed assets by 0.4%. The size of the passive part of fixed assets has not changed.

In order to give a more complete description of the use of the assets of OJSC "Oryol Wine-making Plant", we will assess the efficiency of the use of the company's working capital.

Ways to increase labor productivity of JSC "Orlovsky

winery ".

Profitability indicators more fully than profit characterize the final economic results, because their value shows the ratio of the effect to the available or used resources. They are used to assess the performance of an enterprise and as a tool for investment policy and pricing.

Profitability indicators can be grouped into several groups:
1) indicators characterizing the profitability (payback) of production costs and investment projects;

2) indicators characterizing the profitability of sales;
3) indicators characterizing the return on capital and its parts.

All these indicators can be calculated on the basis of balance sheet profit, profit from product sales and net profit.

The profitability of production activities (cost recovery) (R 3) is calculated by the ratio of the balance sheet (PB) or net profit (PP) to the sum of costs for products sold or manufactured (З):

It shows how much the company has profit from each ruble spent on the production and sale of products. It can be calculated as a whole for the enterprise, its individual divisions and types of products.

Return on sales (R n) is calculated by dividing profit from the sale of products, works and services or net profit by the amount of proceeds received (RP). It characterizes the efficiency of entrepreneurial activity: how much profit does the company have from the ruble of sales. This indicator is widely used in a market economy. It is calculated as a whole for the enterprise and for individual types of products.

The return on capital (R k) is calculated as the ratio of the book (net) profit to the average annual value of the total invested capital () or its individual components: equity (shareholder), debt, fixed assets, working capital, production capital, etc.

. (3)

In the process of analysis, it is necessary to study the dynamics of the listed profitability indicators, the implementation of the plan for their level and conduct inter-farm comparisons with competing enterprises.

The average annual amount of fixed and working capital () depends on the volume of sales and the rate of capital turnover (turnover ratio K about), which is determined by the ratio of the amount of turnover to the average annual amount of fixed and working capital.

The faster the capital turns around in the enterprise, the less it is required to ensure the planned sales volume.

Conversely, a slowdown in capital turnover requires additional funds to be raised to ensure the same volume of production and sales of products. Thus, the sales volume itself does not affect the level of profitability, because with its change, the amount of profit and the amount of fixed and working capital are proportionally increased or decreased, provided that the remaining factors remain unchanged.

Now let's analyze the profitability of the assets of Orel Wine-Making Plant OJSC. To do this, we first study the profitability of fixed assets, reflect the results obtained in table 9.

Based on the data obtained in Table 4, the following conclusion can be drawn. Due to the fact that in 2005 and 2006. the loss of the enterprise amounted to 1,743 and 457 thousand rubles. accordingly, the use of fixed assets was not profitable. The indicator of profitability of fixed assets of OJSC "Oryol wine-making plant" for 3 years was respectively: -6.3%, -1.7% and 1.8%. It turns out that if in 2005 and 2006 the use of fixed assets was unprofitable, then in 2007 the situation changed in a positive direction. What is significant.

Having considered and studied the level of profitability of fixed assets of OJSC "Oryol wine-making plant", let's move on to considering the profitability of the working capital of the enterprise (table 5).

Let us study how effectively the current assets of the enterprise are used, as well as the main and current assets taken together.

Table 5. - Profitability of fixed assets of JSC "Oryol wine-making plant".

Index				Deviation		Growth rate,%
Trade turnover, thousand rubles
Average annual cost of fixed assets, thousand rubles
Average annual residual value of fixed assets, thousand rubles
Balance sheet profit, thousand rubles
Average number of employees
Profitability of fixed assets,%

Table 6. - Profitability of working capital of JSC "Oryol wine-making plant" for 2005 - 2007

Index				2007 in% to 2005
Trade turnover, thousand rubles
Balance sheet profit, thousand rubles
Average annual value of current assets, thousand rubles
Return on sales,%
Working capital turnover ratio,%
Average annual cost of fixed and circulating assets, thousand rubles
Profit rate,%
Profitability of working capital,%

Based on the data obtained in table 5, the following conclusion can be drawn. In 2005 - 2007, Orel Wine-Making Plant OJSC experienced a significant increase in the level of profitability of working capital. If in 2005 and 2006 their use at the enterprise was not profitable, then in 2007 the level of profitability was 1.2%. This is primarily due to the increase in the balance sheet profit.

In general, summing up, it can be noted that the use of fixed and circulating assets of the enterprise is profitable. What does the value of such an indicator as the rate of return indicate? If in 2005 and 2006 it was negative, in 2007 it was 0.73%. And this is a good trend in the concept of development of the enterprise as a whole.

In table 6, we will reflect how effectively the property of the OJSC "Oryol wine-making plant" is used for the period under study.

Table 6. - Efficiency of using the property of OJSC "Oryol wine-making plant" for 2005 - 2007

Index				Deviation		Growth rate,%
Trade turnover, thousand rubles
Balance sheet profit, thousand rubles
Average annual value of assets, thousand rubles
Average annual cost of OPF, thousand rubles
Average annual cost of working capital, thousand rubles
Accounts receivable, thousand rubles
Own funds, thousand rubles
Accounts payable, thousand rubles
Return on assets,%
Return on equity,%

Based on the data obtained in Table 5, we can conclude that, in general, the use of the assets of OJSC "Oryol Wine-making Plant" in 2007 was profitable. This is evidenced by such an indicator as the return on assets of the enterprise. If in 2005 it was 2.95%, in 2006 it was -0.74%, then in 2007 it was 0.87%. This is primarily due to the increase in the size of the company's profit. The return on equity in 2007 was 2.39%.

Summing up, I would like to note a positive trend in the use of assets of OJSC "Oryol Wine-making Plant". If in 2005-2006 it was not rational and unprofitable, then in 2007 the situation has changed significantly.

Conclusion

The end result of the interaction of various groups of factors and conditions for the movement of labor productivity is a reflection of the dialectical unity of material and personal factors of production, while the leading role belongs to the personal factor. All progressive changes affecting the material factors of production create only potential opportunities for an increase in labor productivity, and the embodiment of these opportunities in a real material result is impracticable without the conscious efforts of the employee aimed at achieving the highest result in labor.

The fact is that the worker, on the one hand, acts as one of the factors of production; on the other hand, it is included in the system of production relations in society. Production relations, being refracted in the consciousness of the worker, create an objective direction of his actions, called economic interest, and thereby affect the level of labor productivity. Through the consciousness of the worker, the work efficiency and the superstructure existing in society are influenced by the worker, forming one or another attitude towards work in him. As for the efficiency of functioning of the collective employee of the society, i.e. the level of social productivity of labor, then it is formed, first of all, on the basis of the action of the economic mechanism of society and is also mediated by relations and superstructure.

It is known that the rate of growth of labor productivity is different for different methods of production. The dynamics of labor productivity of a given mode of production is determined not only by factors common to all socio-economic formations, but also specific ones, among which we can name the system of economic interests, the socio-economic form of production factors, the position of workers in the reproduction process, etc. Moreover, the influence of specific factors the movement of labor productivity does not always coincide in direction with the action of general factors, which significantly changes their action. In this sense, the socio-economic factors in the movement of labor productivity are extremely important in the formation of trends in its dynamics.

Labor productivity in developed countries with market economies reaches a relatively high level. In these countries, the growth of labor productivity is proceeding at a rate that until that time was not known to human society. In our country, on the basis of various forms of ownership, objective prerequisites are created for the elimination of unproductive losses of social labor. In order to practically implement these prerequisites in the country, an economic mechanism is being created that will organically link the personal economic interest of an employee with an increase in his labor productivity. For this purpose, the denationalization of many forms of ownership and production has already been carried out, and the alienation of the worker from the means of production has been overcome.

Based on the study, the following conclusions can be drawn.

For the analyzed period 2005 - 2007, the proceeds from the sale of products in OJSC "Orlovskiy wine-making plant" increased by 15% and in 2007 amounted to 44834 thousand rubles. At the same time, the cost of production increased by 9%. Which led to a significant increase in profits. If in 2005 the activity of JSC "Oryol Wine-Making Plant" was unprofitable (- 1,743 thousand rubles), then in 2007 the profit of the enterprise amounted to 506 thousand rubles. The average annual number of employees increased by 44% and amounted to 115 people.

Particular attention in the work was paid to the study of the efficiency of using the assets of the enterprise.

The average annual value of the main production assets of OJSC "Oryol Wine-making Plant" increased during the study period and amounted to 27,431 thousand rubles in 2007.

Over the past three years, the largest share in the structure of fixed assets of OJSC "Oryol Winery" was occupied by such types of fixed assets as machinery and equipment and buildings (72% and 20%, respectively).

During the study period, there was an increase in the active part of fixed assets by 0.4% (21355 thousand rubles in 2007). The size of the passive part of fixed assets has not changed.

The rate of physical depreciation of fixed assets increased and amounted to 44% in 2007, which indicates their more intensive use.

During the study period from 2005 to 2007, the capital-labor ratio at OJSC “Oryol wine-making plant” decreased by 30.3% and amounted to 238.5 in 2007. The return on assets for the study period increased by 14.8% and amounted to 1.63. This is justified by the rather high growth rates of proceeds from the sale of products, in comparison with the growth of the average annual cost of OPF.

With regard to current assets, in general, over 3 years at the OJSC "Oryol wine-making plant" the cost of working capital decreased by 10%, which is significant. The largest percentage in the structure of working capital in 2007 was occupied by: inventories (64.6%) and accounts receivable (29.8%). The smallest is other current assets and cash.

The turnover ratio increased by 8.9% and amounted to 107.5% in 2007. At the same time, the duration of 1 turnover first increased by 121% and amounted to 4.47 days in 2006, and then decreased by 31.8% (3.39 days). That says about the release of working capital.

At the same time, material efficiency increased by 11.9% and amounted to 2.44 rubles in 2007. This is due to the increase in the share of materials in the structure of the company's working capital.

With regard to the profitability of fixed assets, then during the study period it was respectively: -6.3%, -1.7% and 1.8%. It turns out that if in 2005 and 2006 the use of fixed assets was unprofitable, then in 2007 the situation changed in a positive direction. What is essential.

There was also a significant increase in the level of profitability of working capital. If in 2005 and 2006 their use at the enterprise was not profitable, then in 2007 the level of profitability was 1.2%. This is primarily due to the increase in the balance sheet profit.

In general, it can be noted that the use of fixed and circulating assets of the enterprise is profitable. What does the value of such an indicator as the rate of return indicate? If in 2005 and 2006 it was negative, in 2007 it was 0.73%. And this is a good trend in the concept of development of the enterprise as a whole.

The profitability of the company's assets in 2007 was 0.87%. The return on equity in 2007 was 2.39%.

Summing up, I would like to note a positive trend in the use of assets of OJSC "Oryol Wine-making Plant". If in 2005-2006 it was not rational and unprofitable, then in 2007 the situation has changed significantly.

In this work, the analysis of the efficiency of using the assets of OJSC "Oryol wine-making plant" was carried out. As a result, the following conclusions can be drawn:

The company is in a profitable position;

During the study period, there is a significant increase in the total amount of the enterprise's turnover;

An increase in the active part of fixed assets is observed, as well as an increase in the coefficient of physical depreciation of fixed assets, which indicates a more intensive use of fixed assets;

There is a release of the working capital of the enterprise;

The increase in turnover and balance sheet profit has led to the fact that over the past year, the use of the company's assets has become profitable.

List of used literature.

1. Abryutina M. S. Economy of the enterprise: Textbook. / M. S. Abryutina. - M.: Publishing house "Delo and Service", 2004. - 528 p.

2. Abryutina M. S., Grachev A. V. Analysis of financial and economic activity of the enterprise: training and practical guide. / M. S. 3. Abryutina, A. V. Grachev. - M.: Publishing house "Business and Service", 2000. - 256 p.

3. Analysis of financial and economic activities of the enterprise: Textbook / Ed. Prof. N.P. Lyubushina. - M.: UNITY-DANA, 2004 .-- 471 p.

4. Blank IA Fundamentals of financial management. / I. A. Blank. - T. 1- Kiev: Nika - Center, 2004 .-- 592 p.

5. Blank I.A. "Trade Management", - K .: UFIMB, 2001

6. Volkov O. I. "Enterprise Economics" Moscow, 1998

7. Genkin BN "Introduction to the theory of effective labor" SPb .: SPbGIEA, 1992.

8. Gorfinkel V. Ya., V. A. Schwander "Enterprise Economics" Moscow, 2003

9. Grebnev A. I. "Economy of a trading enterprise" Moscow, 2000

10. Mushrooms VD Economy of the enterprise: Uch. Manual / V. D. Gribov, V. P. Gruzinov. - 2nd ed., Rev. and add. - M.: Finance and Statistics, 2002 .-- 208 p.

11. Dynkin A.A. "A new stage of scientific and technological revolution: the economic content and the mechanism of implementation in the capitalist economy." M .: Science 1991

12. Zhdanov SA Mechanisms of economic enterprise management: textbook. allowance / S. A. Zhdanov. - M.: UNITY - DANA, 2002 .-- 319 p.

13. Kravchenko L.I. Analysis of economic activity in trade, - M .: New knowledge, 2003

14. Lebedeva S.N., N.A. Kazinachikova "Economy of a trading enterprise" Minsk, 2001

15. Raitsky KA Economy of the enterprise: Textbook. - 3rd ed. , revised and add. / K. A. Raitsky. - M.: Dashkov and K, 2002 .-- 1012 p.

16. Ed. B.M. Genkin "Fundamentals of Personnel Management" M. Higher School. 1996 year

17 Remizov KS "Fundamentals of Labor Economics" Publishing House of Moscow University. 1990 year

18. Ryazanova OM Analysis of the use of working capital of the enterprise / OM Ryazanova // Finance and credit. - 2006. - No. 7.- p. 29 - 33.

19. Sazonov EN Analysis of the profitability of the capital of the enterprise / EN Sazonov // Finance and credit. - 2006. - No. 8.- p. 40 - 43.

20. Solomatin A.N. Economics and organization of the trading enterprise. Textbook manual, - M .: INFRA-M, 2001

21. Suvorova AP Methodological approach to assessing the efficiency of using the assets of an enterprise / AP Suvorov // Finance and credit. - No. 4. - 2006. - p. 43 -48.

22. Turovets OG Organization of production and enterprise management: textbook / ed. O. G. Turovets. - 2nd ed. - M.: Infra - M, 2005.

23. Chernenko A. Criteria for resource productivity of the enterprise / A. Chernenko // The Economist. - 2006. - No. 3. - p. 41 - 46.

24. Ustinov V.A. "Economics of Enterprise Management" Textbook .. - M .: GAU, 1993

25. Ushakova N.N. "Improving the analysis and planning of goods turnover", Textbook, - Kiev, 1999

26 Yashin S. N., Puzov E. N. Comparative assessment of the aggregate economic - organizational effect of the functioning of enterprises. / S. N. Yashin, E. N. Puzov. // Finance and credit. - 2005. - No. 9.- p. 41 - 47.

Introduction

Labor and its results are central to the production activities of any organization, since a surplus product is created with the help of labor. This circumstance predetermines the attitude towards the rational use of labor resources, since without a team of workers there is no organization and without the required number of people of certain professions and qualifications, no organization can achieve its goal.

The purpose of the control work is to analyze the indicators of labor productivity of employees at the enterprise CJSC "GRANIT" and to identify reserves for increasing the efficiency of their use.

To achieve this goal, the following tasks have been identified and solved in the work:

Labor resources and labor productivity;

Analysis of labor productivity indicators and ways to increase it;

The number of employees at the beginning of 2008 was 177 people.

The work will consider issues related to the analysis of working time, the efficiency of the use of labor resources, i.e. analysis of output per worker and, on this basis, changes in labor productivity.

Sources of information for analyzing the security and effective use of labor are: the plan for the economic and social development of the enterprise, statistical reporting on labor f-N 1-T "Report on labor", annex to f. N 1-T "Report on the movement of labor, jobs", f. N 2-T "Report on the number of employees in the management apparatus and their remuneration", data of time records and personnel department.

Since labor indicators characterizing the activities of an enterprise are considered: the use of labor, working time and labor productivity, the main tasks of the analysis are:

Objective assessment of the use of labor resources - labor force, working time and labor productivity;

Determination of factors and quantitative change in their influence on the change in labor indicators;

Finding ways to eliminate factors that negatively affect, and consolidate the influence of positive ones.

Thus, the purpose of labor analysis is to identify reserves and unused opportunities at the enterprise, to develop measures to put them into action.

Labor productivity analysis For example

JSC "GRANITE".

The labor force includes that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, a high level of labor productivity are of great importance for increasing production volumes and increasing production efficiency. In particular, the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the provision of an enterprise with labor resources and the efficiency of their use.

The economic potential of the country, national wealth and quality of life are determined mainly by the state of labor resources, the level of development of labor or human potential.

The personnel of an enterprise is a collection of workers of certain categories and professions engaged in a single production activity aimed at making a profit or income and meeting their material needs. In market conditions, the required professional and qualification composition of employees of each enterprise is formed taking into account the laws of supply and demand in the labor market and production.

The most important indicator of the effectiveness of the use of personnel is labor productivity .

GENERAL LABOR PRODUCTIVITY INDICATORS:

Average annual, average daily, average hourly output of one worker. ;

Average annual output per employee in value terms.

PRIVATE INDICATORS:

The time spent on the production of a unit of a certain type of product (labor intensity of the product).

AUXILIARY INDICATORS:

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

Consider factor model for analyzing labor productivity at our enterprise will look like:

GV PPP = Beat × D × P × CHV, where

Average annual output of one employee (GW PPP)

Share of workers in the total number of workers (Ud)

Number of days worked by one worker per year (D)

Average working day, h (P)

Average hourly production (PM)

Average daily output per worker (DW)

Average annual output of one worker (GW ")

Production intensification;

Implementation of scientific and technological progress achievements at the enterprise;

The level of unproductive expenditure of working time;

Change in the structure of products.

We will carry out factor analysis of labor productivity .

The goal of JSC "GRANIT" is to carry out economic activities for the production of building materials, and receive profit from this activity, etc. The main tasks of the enterprise:

1) high efficiency of management;

2) development and continuous improvement of the level of technology;

3) building high-performance technical capacity;

4) rational organization of production and its management;

5) coordination of their activities in accordance with market trends, etc.

The production basis of CJSC GRANIT is made up of the following divisions:

1) centralized OGE service (plumbers, electricians).

2) a workshop for natural stone products;

3) workshop of concrete products;

4) pre-production workshop, which includes:

Transport area;

Repair and mechanical department;

Construction group.

At the enterprise, from the beginning of 2007, CJSC Granit, by the decision of the owners of the enterprise, introduced a twelve-hour shift, while the number of employees was significantly reduced while the ratio of the number of workers to the number of employees remained approximately the same.

Table 1

Initial data for factor analysis of labor productivity staff of JSC "GRANIT" for 2007-2008

Indicators			Deviation
Production volume, million rubles
Average headcount:
Industrial production personnel
Workers
Share of workers in the total number of PPP
Worked days by one worker per year
Average working hours, hours
The total amount of time worked by one worker, thousand man-hours.
Average hourly output of a worker, rubles
Average annual output of one worker, thousand rubles
Average annual output of one worker, thousand rubles

table 2

Calculation of the influence of factors on the level of average annual output
employees of CJSC "GRANIT" for 2007-2008

From the tables we see that average annual output employee of the enterprise for 2008. higher by 3059.3 thousand rubles. compared to 2007 It decreased by 764.4 thousand rubles. due to a decrease in the share of workers in the total number of industrial and production personnel, by 1,598.4 thousand rubles. by reducing the average hourly output of one worker. A decrease in the number of days worked by one worker also had a negative impact on the change in the average annual output of one worker and amounted to 169.3 thousand rubles. The increase in the average annual output of one worker due to the increase in the duration of the working day amounted to 5591.5 thousand rubles.

ΔГВ = ΔГВ УД + ΔГВ Д + ΔГВ П + ΔГВ ЧВ (3)

3059,316 = –764,492 – 169,268 + 5591,496 – 1598,465

Let us analyze the change in the average annual output of a worker according to the following factor model:

GV r = D × P × CHV (4)

Thus, the average annual output of a worker depends on the number of days worked by one worker per year, the average length of the working day and the average hourly output of the worker.

Table 3.

Calculation of the influence of factors on the level of average annual output of a worker at CJSC "GRANIT" for 2007-2008.

ΔHW ’= ΔHW’ D + ΔHW ’P + ΔHW’ CHV (5)

6635,323 = –293,761+9702,890 + – 2773,807

To calculate the influence of factors on the change in the volume of output, it is necessary to multiply the increase in the average annual output of an employee due to the i-th factor by the actual average number of industrial production personnel. Table 4 reflects the factors that had a positive and negative impact on the change in labor productivity indicators and output.

Table 4

Generalization of the results of factor analysis

Thus, it can be concluded that the decrease in output due to the decrease in the number of personnel amounted to 976.166 million rubles, and due to the increase in the average annual output of one worker, the output in value terms increased by 541.499 million rubles, including due to a decrease in the share of workers at the enterprise, production decreased by 135.304 million rubles, due to an increase in the number of day-long downtime, production decreased by 29.964 million rubles, by 989.695 million rubles. output increased due to the increase in the average duration of the work shift. The decrease in the average hourly output of one worker had a negative impact, due to the influence of this factor, the output decreased by 282.928 million rubles.

Conclusion

The analysis of labor productivity indicators made it possible to draw the following conclusions:

1. The purpose of CJSC "GRANIT" is to carry out economic activities for the production of building materials, and receive profit from this activity. The main tasks of the enterprise:

High efficiency of management;

2. The efficiency of the use of production resources affects all qualitative indicators of a business entity's activity - cost, profit, etc. Therefore, when assessing business partners, it is necessary to analyze, along with the indicators of fixed assets and material resources, and generalizing indicators of the efficiency of the use of labor resources and time

3. Analysis of labor indicators - this is one of the main sections of the analysis of the work of enterprises, its cost, profit and a number of other economic indicators.

4. Decrease in production output in 2008 compared to 2007 amounted to 434.667 mln. rubles, including due to a decrease in the number of personnel amounted to 976.166 million rubles, and due to an increase in the average annual output of one worker, the output in value terms increased by 541.499 million rubles, including due to a decrease in the proportion of workers at the enterprise product output decreased by 135.304 million rubles, due to an increase in the number of day-long downtime, product output decreased by 29.964 million rubles, by 989.695 million rubles. output increased due to the increase in the average duration of the work shift. The decrease in the average hourly output of one worker had a negative impact, due to the influence of this factor, the output decreased by 282.928 million rubles.

5. Drawing up an optimal employment plan is one of the main tasks of JSC "GRANIT". It is advisable to develop approximate plans for all departments for a certain level of workload and by days of the week. Errors in personnel planning cause: high turnover, high costs, loss of turnover, etc. It is necessary to constantly re-check the forecast calculations and always look for new ways of flexible use of employees, since personnel costs often account for up to 50% of turnover.

6. The company was recommended to pay attention to the reasons for staff turnover, revise the company's policy regarding the preservation of the composition of employees, raising their qualifications, improving working conditions and strengthening the health of employees, increasing the social protection of the team.

7. To increase labor productivity and improve the use of labor resources at CJSC "GRANIT" it is recommended:

Reduce the loss of working time by improving the organization of production, material and technical supply and other factors in accordance with the plan of organizational, technical and innovative measures;

Increase production output due to the full use of the production capacity of the enterprise;

Stabilize the staff of the enterprise;

To reduce labor costs for the production of goods through the intensification of production, the introduction of comprehensive mechanization and automation of production, more advanced equipment and production technology.

LIST OF USED INFORMATION SOURCES:

1. Law of the Republic of Belarus "On Accounting and Reporting" as amended on December 29, 2006

2. Kondrakov N.P. Accounting, business analysis and audit. Moscow: Perspective, 2006.

3. Savitskaya G.V. Analysis of the economic activity of the enterprise: 4th edition revised. and add. Minsk: Infra-M, 2008.

4. Economic analysis, M. Stoyanova, 2006

Introduction

Methodological aspects of labor productivity analysis

1 The economic essence of labor productivity

1.2 Labor productivity. Indicators characterizing labor productivity

1.3 Sources and objectives of labor productivity analysis

Analysis of labor productivity in LLC "Veta"

1 Brief description of the enterprise LLC "Veta"

2 Analysis of the level and dynamics of labor productivity

2.3 Analysis of the impact of structural changes in the range of products on labor productivity

4 Analysis of the ratio of labor productivity and average wages

1 Ways to Increase Productivity by Reducing Manual Labor

3.2 Improving the qualifications of workers

Conclusion

Bibliography

Introduction

The efficiency of the use of labor resources at the enterprise is expressed in the change in labor productivity, the resulting indicator of the enterprise's work, which expresses both the positive aspects of the work and all its disadvantages.

The productivity of living labor is determined by the cost of time in a given production, in a given enterprise, and the productivity of social labor is determined by the cost of living and social labor. As scientific and technological progress progresses, the share of social labor costs increases, as the worker is equipped with new and new means of labor (from the simplest machines to electronic complexes). However, the main tendency is that the absolute value of the costs of both living and social labor per unit of production is decreasing. This is the essence of increasing the productivity of social labor.

An increase in labor productivity at an enterprise is impossible without a rational organization of the analysis of labor productivity indicators and the development on the basis of this analysis of measures aimed at increasing labor efficiency.

The relevance of the analysis of labor productivity is determined by the fact that the results of this analysis make it possible to identify reserves for the growth of labor productivity, to develop organizational and technical measures for the implementation of these reserves and the direct implementation of these measures.

The purpose of the work is to study the essence of labor productivity, methods of analyzing labor productivity at an enterprise.

Work tasks:

research into the essence of labor productivity and the methodology for analyzing labor productivity at enterprises,

analysis of labor productivity at the investigated enterprise,

Development of measures aimed at increasing labor productivity.

The object of the study is a manufacturing enterprise in Togliatti, LLC Veta, which is a small business and is engaged in the provision of services for the repair of premises.

When writing the work, scientific and methodological literature on the economics of the enterprise, analysis and planning of its economic activities was used.

analysis productivity labor enterprise

1. Methodological aspects of the analysis of labor productivity

1.1 The economic essence of labor productivity

Labor productivity is the ratio of the amount of products produced in a given period of time to the amount of resources consumed to create or produce these products over the same period.

Labor productivity, characterizing the efficiency of labor costs in material production, is determined by the amount of products produced per unit of working time, or labor costs per unit of output. Distinguish between the productivity of living labor and the productivity of aggregate, social, labor. The productivity of living labor is determined by the expenditure of labor time in a given production, in a given enterprise, and the productivity of social labor is determined by the expenditures of living and social labor. As scientific and technological progress, the improvement of production, the share of social labor costs increases, since the worker is equipped with more and more new means of labor (from the simplest machines to electronic complexes). However, the main trend is that the absolute value of the costs of both living and social labor per unit of production is decreasing. This is the essence of increasing the productivity of social labor.

Private indicators: the labor intensity of a certain type of product in kind per person-day or person-hour.

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

Output is the most common and universal measure of labor productivity. Depending on the units in which the volume of production is measured, the definition of production in physical terms, as well as in terms of standardized working hours, is distinguished. Labor productivity is most clearly characterized by the rate of production in kind. These are such units of measurement as tons, meters, pieces, etc., as a rule, typical for enterprises producing homogeneous products. If an enterprise or a workshop produces several types or brands of products, then the output is determined in conventional units.

The output indicator in monetary terms is used to determine labor productivity at enterprises that produce heterogeneous products.

When using standardized working hours, output is determined in standard hours, mainly at individual workplaces, in teams, at sites, as well as in workshops when producing heterogeneous and incomplete products that cannot be measured either in kind or in monetary terms.

Performance indicators also differ depending on the unit of measurement of working time. The output can be defined for one man-hour worked (hourly output), one man-day worked (daily output), for one average employee per year, quarter or month (annual, quarterly or monthly output).

Labor intensity of production expresses the cost of working time for the production of a unit of output. Determined per unit of production in kind across the entire range of products and services; with a large assortment of products at the enterprise, it is determined by typical products, to which all the others are reduced. Unlike all the others, this indicator has a number of advantages: it establishes a direct relationship between the volume of production and labor costs, excludes the impact on the labor productivity indicator of changes in the volume of supplies for cooperation, the organizational structure of production, makes it possible to closely link the measurement of productivity with the identification of reserves for its growth, to compare labor costs for identical products in different shops of the enterprise.

Depending on the composition of included labor costs, the following are distinguished:

Technological labor intensity, including all the costs of basic workers, pieceworkers, time workers;

Labor intensity of production services, including the labor costs of auxiliary workers;

production labor intensity - labor costs of all workers, both basic and auxiliary;

labor intensity of production management, including labor costs of engineers and technicians, employees, service personnel, security;

full labor intensity, representing the labor costs of all categories of industrial and production personnel.

The relationship between the coefficients of labor productivity, the volume of production and labor costs is used when checking the reliability of statistical data and in international comparisons of the equations of labor productivity in different countries, since the basis of such comparisons is the ratio of the volume of production and the number of workers in the production of the compared countries.

The issues of improving the methodology for measuring labor productivity are in the focus of statistical science and practice. Recently, the improvement of the foundations of the study of labor productivity has undergone significant changes due to the fact that the issues of increasing labor productivity were considered from the point of view of taking into account the most important factors that affect the growth of the level of labor productivity: material, intellectual, physical, organizational, managerial, etc.

1.2 Labor productivity. Indicators characterizing labor productivity

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

Generalizing indicators: average annual, average daily and average hourly output by one worker, average annual output per worker in value terms.

Private indicators: labor intensity of a certain type of product in kind per 1 man-day or man-hour.

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

The most generalized indicator of labor productivity is the average annual output of one worker (GW):

GV = TP / H, (1.1)

where TP is the volume of commercial products in value terms;