Composition, structure and functions of labor resources. The composition and structure of the organization's labor resources Goals and functions of labor resources
Question 3. Labor resources: their composition and number. Characteristics of the labor resources of the Russian Federation.
Work - This is an expedient human activity, in the process of which material and spiritual values are created. The labor process is the process of man's influence on the elements of nature in order to adapt them to his needs. The labor process includes the following elements: the means of labor, the object of labor and directly the labor of a person. The process of labor is unthinkable without means of production, but without human labor the means of production are dead and cannot create anything. Only the labor of people sets in motion the means of production, contributes to the realization of their goals. By creating tools and objects of labor and influencing nature, a person changes himself, developing his skills and knowledge.
Labor is an economic category and its nature is determined by production relations. The reforms carried out in the agro-industrial complex of Russia are aimed at changing production relations, transforming a significant part of hired workers into owners of land and other means of production, and developing initiative and enterprise among peasants. Conditions are created for a person to treat work, not indifferently to his business, not like a hired day laborer, but in a businesslike manner, with responsibility for the final results.
Labor resources- This is a part of the country's population that has a combination of physical capabilities, knowledge and practical experience for working in the national economy. The labor force includes the entire working-age population aged 16 to 55 for women and from 16 to 60 years for men, as well as those older and younger than the working age who are actually employed in the national economy (working pensioners and schoolchildren).
Labor resources as the main and productive force of society are an important factor of production, the rational use of which ensures the growth of production in the agro-industrial complex and its economic efficiency.
Economically active population (labor force) is the set of persons potentially capable of participating in the production of goods and the provision of services. It includes both employed and unemployed; as of January 1, 2001, its population amounted to 72.4 million people, or about 50% of the country's population.
Employed population are persons involved in production and non-production activities. These include employees, entrepreneurs, people of the liberal professions, military personnel, full-time students of vocational training; their number at the beginning of 2002 was 65 million.
TO unemployed include able-bodied citizens who do not have a job and earnings, are registered with the employment service in order to find a suitable job and are ready to start it.
Agriculture currently employs 7.7 million people, or 12% of the total number of people employed in the sectors of the national economy. Of these, 3.8 million people work at agricultural enterprises (50% of all employed in agriculture).
The labor resources of agricultural and processing enterprises are subdivided into production personnel and personnel employed in non-production units (workers in housing and communal services, cultural and welfare and children's institutions, etc.).
Production personnel are workers employed in production and its maintenance. According to their sectoral affiliation, they are divided into workers in agriculture, industry, etc.
Labor resources include several categories of workers: managers, specialists, workers, employees, junior service personnel. The largest category of production personnel are workers- workers directly involved in the creation of material values or work on the provision of production services; they are subdivided into main and auxiliary.
The main ones include workers who directly create products and are engaged in the implementation of technological processes, to auxiliary workers - workers engaged in servicing the main production, as well as all working auxiliary divisions.
According to the length of stay at the enterprise, workers are divided into permanent, seasonal and temporary. Persons are considered to be hired for an unlimited period of time or for a period of more than 6 months, seasonal - those hired for a period of seasonal work (for a period not exceeding 6 months), temporary - for a period of up to 2 months, and when replacing temporarily absent workers - up to 4 months.
Permanent workers are subdivided according to professions (tractor drivers, combine operators, milking machine operators, cattlemen, etc.), qualifications (tractor driver I, II, III class, etc.), age, sex, length of service, education, etc. etc.
Managers and specialists organize the production process and manage it. The managers at agricultural enterprises include the director (chairman), chief economist, accountant, engineer, agronomist, livestock technician, mechanic and other chief specialists, as well as their deputies.
Specialists are workers with higher or secondary specialized education: economists, agronomists, livestock specialists, engineers, mechanics, accountants, etc.
Category employees include workers who prepare and execute documents, accounting and control, economic services (cashiers, clerks, secretaries-typists, statisticians, bookkeepers, timekeepers, etc.)
Junior attendants holds nursing positions behind office premises, as well as for servicing other employees (janitors, cleaners, couriers, etc.).
The labor resources of the enterprise have certain quantitative, qualitative and structural characteristics, which are measured by the corresponding absolute and relative indicators: the structure of the employees of the enterprise; average payroll and average annual number of employees; coefficient of you-being of cadres; staff turnover rate; frame reception ratio; frame stability coefficient; average work experience for certain categories of workers.
Labor force structure enterprises are the percentage of different categories of workers in their total number. In the structure of the personnel of agricultural enterprises, workers employed in agricultural production occupy 85 - 90%, including permanent workers 70 - 75% (of which tractor drivers - 13-18%), seasonal and temporary workers 5 - 8%, managers and specialists 8 -12%. This structure is determined by many factors: the size and specialization of the enterprise, the degree of participation in integration processes, natural conditions, etc. It can also be calculated based on such characteristics as age, gender, education level, work experience, qualifications, etc.
Average number of employees for the year is determined by summing up a similar indicator for all months and dividing the amount received by 12. In the same way, the average headcount for a month is calculated by summing up the number of employees on the payroll for each calendar day of the month and dividing the amount received by the number of calendar days of the month (this information is available in accounting registers).
Average annual number of employees determined by dividing total time worked by farm workers per year (in man-hours or man-days) for the annual working time fund.
Frames retirement rate (Kvk) is the ratio of the number of employees dismissed for all reasons during a given period to the average number of employees for the same period.
Frame rate is determined by dividing the number of employees employed by the enterprise for a certain period of time by the average annual number of personnel for the same period.
Employee turnover rate- the ratio of the number of dismissed employees of the enterprise who retired during a given period for reasons of turnover (of their own free will, for absenteeism, for violation of safety precautions, unauthorized leaving, etc. for reasons not caused by production or national needs) to the average headcount for the same period ...
Frame stability factor(Kc) is recommended to be used when assessing the level of organization of production management both at the enterprise as a whole and in individual departments.
A widespread form of labor reallocation is labor migration- massive displacement and resettlement of the able-bodied population. Depending on whether the border of the country is crossed at the same time, internal and external migration are distinguished. Internal labor migration (between regions of the country, from village to city) is a factor in changing the composition and distribution of the population; however, its number does not change. External migration affects the population of the country, increasing or decreasing it by the amount of the migration balance. The latter is the difference between the number of people who moved outside the country (emigrants) and the number of people who moved to the country from outside the country (immigrants)
Labor resources of Russia now account for about 50% of the country's population. The average annual number of employees of agricultural enterprises during the reform years has decreased, and there have been significant changes in their composition. In connection with the creation of peasant (farm) farms, more than 700 thousand workers moved from large agricultural enterprises to this sector. As a result of the expansion of personal subsidiary plots of the population, the number of workers employed in them also increased.
the workforce includes:
able-bodied population of working age;
actually working adolescents under the age of 15;
actually working pensioners.
The number of labor resources is calculated by two methods:
1. Demographic: population of working age excluding disabled people of I, II groups, including working adolescents and pensioners.
2. Economic: the actually working population (employed), including those employed in personal, subsidiary and farm plots, plus students with a break from work, the unemployed and other unemployed persons of working age.
Labor resources -϶ᴛᴏ part of the country's population with the necessary physical development, education, culture, abilities, qualifications, professional knowledge to work in the field of socially useful activities. The material was published at http: //zachetka.rf Labor resources are the most important productive force of society, characterized by the potential mass of living labor, which the state has in a given period.
Labor resources can be assessed from demographic, economic, sociological and statistical positions.
Demographic aspect labor resources demonstrates the dependence of these resources on population reproduction and takes into account such characteristics as gender, age, settlement, marriage, migration, etc.
How economic category labor resources express economic relations in the formation, distribution and use of the able-bodied population in social production and other spheres of human activity. The material was published at http: //zachetka.rf Economic relations are the social form in which the ability to work is realized.
Sociological aspect labor resources should be viewed as the formation and use of labor resources within a historically defined social formation and under its influence.
Statistical aspect labor force is characterized by the working age of the population.
Labor resources are formed mainly from the working-age population, excluding the disabled and preferential pensioners; the labor force includes the working population of retirement age and working adolescents (the size of the 1st group of the population is not statistically taken into account).
Age is the main criterion for determining the number economically active population, i.e. that part of the working-age population, which participates, or can participate, in material production and non-production sphere.
Economically active population- ϶ᴛᴏ part of the population offering ϲʙᴏy labor for the production of goods and services. By the way, this category covers all persons (employed and unemployed) who create the labor market (in terms of labor supply) for the production of goods and services.
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Introduction
This course work reveals the concept of labor resources and answers the most pressing questions that help to increase labor productivity, it also indicates the goals and objectives of analyzing the use of labor resources, directions for analyzing the effectiveness of the use of labor resources (analyzing the composition of the labor force and analyzing the use of working time, etc.) ...
So what is the workforce? Labor resources at the enterprise are an object of constant concern on the part of the enterprise management. Especially the role of labor resources increased during the period of market relations, and the investment nature of production, its high science intensity changed the requirements for the employee - increased the importance of a creative attitude to work. Now the main task of the entrepreneur-head of the enterprise is a well-selected work collective, which is a team of like-minded people and partners who are able to understand, realize and implement the plans of the enterprise management. It alone is the key to business success, expression and enterprise prosperity.
The choice of this topic is dictated by its relevance at the present stage of the economic development of our country, since labor resources and the efficiency of their use directly affect the quality of products, the value of their costs and competitiveness.
In this regard, the work will consider issues related to the analysis of the degree of provision of the enterprise with labor resources, 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.
labor cadre
Characteristics and structure of labor resources of the enterprise
Labor resources concept
Labor resources are a category that occupies an intermediate position between the economic categories “population” (the totality of people living in a separate territory (in a district, region, country)) and “aggregate labor force”. In quantitative terms, the labor force includes the entire able-bodied population employed, regardless of age, in the social economy and individual labor activity (Fig. 1). They also include persons of working age, potentially capable of participating in labor, but employed in household and personal subsidiary plots, on-the-job studies, and in military service.
Labor resources are the able-bodied part of the population, which, having physical and intellectual capabilities, is able to produce material goods or provide services.
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In the structure of labor resources from the standpoint of their participation in social production, two parts are distinguished: active (functioning) and passive (potential). Thus, the workforce consists of real and potential employees.
The necessary physical and intellectual abilities depend on age: in the early period of a person's life and at the time of maturity, they are formed and multiplied, and are lost by old age. Age is a kind of criterion that makes it possible to allocate labor resources proper from the entire population.
The labor resources in Russia include: a) the population of working age, with the exception of unemployed persons with disabilities of labor and war of groups I and II and non-working persons of working age who receive old-age pensions on preferential terms; b) the population is younger and older than the working age, employed in the national economy.
Labor resources at the enterprise are an object of constant concern on the part of the enterprise management. Especially the role of labor resources increased during the period of market relations, and the investment nature of production, its high science intensity, changed the requirements for the employee - increased the importance of a creative attitude to work. Now the main task of the entrepreneur - the head of the enterprise - is a well-chosen work collective, which is a team of like-minded people and partners who are able to understand, realize and implement the plans of the enterprise management. It alone is the key to business success, expression and enterprise prosperity.
It is known that the main factors of production at an enterprise are: means of labor, objects of labor and personnel.
The main role belongs to the personnel potential at the enterprise. It is the personnel who play the first violin in the production process, it depends on them how effectively the means of production are used at the enterprise and how successfully the enterprise as a whole works.
The personnel of the enterprise is understood as the totality of employees of various professional and qualification groups employed at the enterprise and included in its payroll. The payroll includes all employees hired for work related to both main and non-main activities.
It is necessary to distinguish between such concepts as "personnel", "personnel" and "labor resources of the enterprise".
The concept of "labor resources of an enterprise" characterizes its potential labor force, "personnel" - the entire staff of hired permanent and temporary, skilled and unskilled workers. The personnel of the enterprise is understood as the main (full-time, permanent), as a rule, qualified staff of the enterprise or organization.
The composition and quantitative ratios of individual categories and groups of employees of the enterprise characterize the structure of personnel.
Employees of trade and public catering, housing, medical and health institutions, educational institutions and courses, as well as institutions of preschool education and culture, which are on the balance sheet of the enterprise, are not directly related to production and its services, belong to the non-industrial personnel of the enterprise.
Personnel of the enterprise directly related to the production process of products (services), i.e. those engaged in the main production activities represent industrial production personnel. It includes all employees of the main, auxiliary, auxiliary and service shops; research, design, technological organizations and laboratories on the balance sheet of the enterprise; plant management with all departments and services, as well as services engaged in overhaul and current repairs of equipment and vehicles of their enterprise.
In turn, industrial and production personnel, depending on the functions they perform, are classified into the following categories: workers, managers, specialists, employees.
Workers include employees of the enterprise directly involved in the creation of material values or the provision of production and transport services. Workers, in turn, are subdivided into main and auxiliary. The main ones are workers who are directly related to the production of products, and the auxiliary ones are the maintenance of production. This division is purely arbitrary, and in practice it is sometimes difficult to distinguish between them.
The specialists at the enterprise include employees engaged in engineering, technical, economic, accounting, legal and other similar activities. These are accountants, economists, technicians, mechanics, psychologists, sociologists, artists, commodity experts, technologists, etc.
Employees at the enterprise include employees who prepare and execute documentation, accounting and control, economic services and office work. These are procurement agents, typists, secretaries-typists, cashiers, controllers, clerks, timekeepers, freight forwarders, draftsmen.
In addition to the generally accepted classification of PPP by category, there are classifications within each category. For example, production managers, depending on the teams headed by them, are usually subdivided into linear and functional. Line managers include managers who head the teams of production departments, enterprises, associations, industries, and their deputies; to functional - the leaders who head the teams of functional services (departments, departments), and their deputies.
According to the level occupied in the general system of management of the national economy, all managers are subdivided into: leaders of the lower level, middle and top level.
It is customary to refer to the leaders of the lower level as foremen, senior foremen, foremen, heads of small shops, as well as heads of departments within functional departments and services.
Middle managers are considered directors of enterprises, general directors of various associations and their deputies, heads of large shops.
Top managers usually include heads of FIGs, general directors of large associations, heads of functional departments of ministries, departments and their deputies.
Depending on the nature of labor activity, the personnel of the enterprise are divided by professions, specialties and skill levels.
In this case, a profession means a special type of labor activity that requires certain theoretical knowledge and practical skills, and a specialty means a type of activity within a profession that has specific characteristics and requires additional special knowledge and skills from employees.
Workers in each profession and specialty differ in skill level. Qualification characterizes the degree of mastery by workers of a particular profession or specialty and is reflected in qualification (tariff) categories and categories.
Science and practice have long established that the efficiency of an enterprise is 70-80% dependent on its head. It is the leader who selects a team for himself and determines the personnel policy at the enterprise. A lot depends on how he does it. If the enterprise does not have a long-term plan for the development of the enterprise, if there is no strategy for the long and short term, then all this is not in the head of the head. In this case, we can assume that the company has a bad future. Therefore, at each enterprise, the main pivot in personnel policy should be the selection and placement, first of all, of managers at various levels.
The effectiveness of the use of labor at the enterprise also depends to a certain extent on the structure of the enterprise's personnel - the composition of personnel by category and their share in the total number.
The following factors influence the structure of the RFP:
· The level of mechanization and automation of production;
· Type of production (single, small-scale, large-scale, mass);
· The size of the enterprise;
· Organizational and legal form of management;
· The complexity and science intensity of the products;
Industry affiliation of the enterprise, etc.
Personnel policy at the enterprise should be aimed at the optimal combination of RFP categories.
The HR management process requires that each enterprise identifies and analyzes the PPP structure by gender, age, and skill level. This is necessary in order to timely prepare the replacement of personnel, as well as to achieve the most acceptable structure of personnel for the enterprise by gender and age structure, according to the level of qualifications.
Labor resources represent the able-bodied part of the country's population, which, due to psychophysiological and intellectual qualities, is capable of producing material goods or services. Labor resources include people both employed in the economy and not employed, but capable of working.
The concept of "labor resources" is used to characterize the able-bodied population throughout the country, region, industry, professional group. Within the framework of an individual enterprise, the most commonly used concept is personnel.
Enterprise personnel Is a set of individuals who are with an enterprise as a legal entity in a relationship governed by a contract of employment. The main characteristics of the personnel are: number and structure.
Personnel structure enterprises by the totality of individual groups of workers, united by some criterion. All employees, according to the degree of participation in production activities, are divided into industrial-production and non-industrial personnel.
Industrial production personnel are directly involved in the creation of material assets: in production and its maintenance (these are employees of the main shops, auxiliary and service divisions, the plant management apparatus, research and development departments and services of the enterprise).
Non-industrial (non-production) personnel - engaged in servicing the household, social and cultural sphere (medical, sanitary, housing and communal services), schools, kindergartens, subsidiary farms.
By the nature of the functions performed, categories of industrial production personnel (PPP) are distinguished:
1. Workers- are directly involved in the production process. The division of labor according to the nature of participation in the production process classifies workers into main and auxiliary.
2. Leaders- perform the control function:
· Top level - general directors, deputy. director;
· Middle level - supervisors of a shift, a section, a shop;
· Lower level - foreman, foreman.
3. Specialists(they work in plant management services, workshops) are engaged in engineering training, conduct research, develop technology, organization of production and labor:
· Top level - chief specialist, head of department, department, sector, their deputies;
· Middle level - engineers, economists, lawyers and others;
· Lower level - junior specialists, technicians, timekeepers, job distributors.
4. Employees carry out maintenance of production (copiers, draftsmen, bookkeepers, clerks).
· Senior employee - accountant, statistician.
Junior employee - secretary, courier, etc.
The structure of personnel can be considered on the following grounds:
1. Professional structure of the organization's personnel- this is the ratio of representatives of various professions or specialties (economists, accountants, engineers, lawyers, etc.) who have a set of theoretical knowledge and practical skills acquired as a result of training and work experience in a particular field. The professional division of labor is used for managers, specialists, employees, workers. Profession- the type of labor activity of the worker, associated with the implementation of a complex of work, characterized by a certain method of influencing the subject of labor through the use of appropriate tools. Speciality- type of labor activity, which differs from the profession in a more clearly limited range of work (locksmith-toolmaker).
There are two concepts: profession and position. Under position understand a certain official position in the enterprise system associated with the performance of the relevant work, characterized by certain rights, duties, responsibilities, powers. Professions are distinguished by the nature of the work performed.
2. Personnel qualification structure- This is the ratio of employees of different skill levels (i.e., the degree of professional training) required to perform certain labor functions. In our country, the qualification level of workers is characterized by a category or class (for example, for drivers), and for specialists - by a category, category or class. For example, according to the level of qualification, design engineers can occupy the positions of "chief", "leading", "senior" designer of I, II and III categories.
3. Age and sex structure of the organization's personnel is the ratio of groups of personnel by gender (men, women) and age. The age structure is characterized by the proportion of persons of the corresponding age in the total number of personnel. When studying the age structure, the following groupings are recommended: 16, 17, 18, 19, 20-24, 25-29, 30-34, 35-39, 40-44, 45-49, 50-54, 55-59, 60- 64, 65 and older.
4. Personnel structure by seniority can be considered in two ways: by the total length of service and the length of service in a given organization.
5. Personnel structure by educational level characterizes the selection of persons with higher education, including by the level of training - bachelor, specialist, master; incomplete higher education (more than half of the term of study); specialized secondary; general average; lower secondary; initial.
The state of personnel in the enterprise is determined using the following coefficients:
1) retirement rate:
where Chuv is the number of workers dismissed during the period;
Chsr - the average number of employees for the period.
2) frame rate:
where Chpr is the number of employees hired for the period.
3) the rate of turnover of personnel:
4) staff turnover rate:
, (5.4)
where Chuv is the number of workers dismissed during the period for absenteeism, of their own free will, for violation of labor discipline.
Organization and regulation of labor
Labor organization is a set of measures. aimed at the rational combination of workers' labor with the means of production in order to achieve high labor productivity and preserve the health and efficiency of workers. The organization of labor is designed to create the most favorable conditions for the normal functioning and reproduction of the labor force, the all-round increase in the content and attractiveness of labor.
The main directions of labor organization are:
improving the forms of division and cooperation of labor;
improvement of training and professional development of personnel;
rationalization of techniques and methods of labor;
improving the organization and maintenance of workplaces;
improving working conditions;
strengthening labor discipline;
improving the practice of labor motivation;
improvement of labor rationing.
An independent direction of the organization of labor is its regulation. Labor rationing refers to the establishment of a measure of labor costs in the form of labor standards for performing certain operations (manufacturing units of products) or performing a certain amount of work in the most rational organizational and technical conditions.
Labor rates are subdivided into time rates, production rates, service rates, and controllability rates.
Time rates represent the amount of work time required to manufacture a unit of production or perform a volume of work in a specific organizational and technical conditions. The time rate is measured in man-minutes, man-hours, man-days.
The production rate is a set amount of work that employees or a group of employees (link, team) of appropriate qualifications must perform per unit of working time (hour, shift, etc.) in certain organizational and technical conditions.
The production rate (Нvyr) is inversely proportional to the rate of labor costs and is determined by the formula:
Nvyr = (T * Cr) / Nvr,
where Нвр is the rate of labor costs per unit of work;
T is the duration of the working time (hour, shift);
Кр - the number of workers involved in the performance of the work.
The service rate is the number of production facilities (pieces of equipment, workplaces, production areas, etc.) that an employee or a group of employees of appropriate qualifications must serve per unit of time under certain organizational and technical conditions.
The control rate is the number of employees (the number of structural units), which should be led by one manager.
To establish labor standards, analytical and experimental-statistical methods of labor rationing are used. The analytical method presupposes a scientific approach to the formation of norms and provides for the following operations: research of the labor process, dividing it into its constituent elements; study of all factors affecting labor costs; designing a more perfect composition of the operation and methods of its implementation; development of measures to improve the maintenance of the workplace; calculation of the time to complete the work; introduction of the standard into production.
The analytical method of rationing is differentiated into an analytical-calculation method, in which ready-made time standards are used, and an analytical-research method, in accordance with which the norms are determined by using timekeeping, photographs of the working day, and a selective method for studying the loss of working time.
With the experimental-statistical method, the current situation at the enterprise in previous periods is considered as a basis for comparison with the planned period.
Forms and systems of remuneration
Salary is a system of relations related to ensuring the establishment and implementation of payments by the employer by the employee for their work in accordance with laws, collective agreements and local regulations.
Forms of remuneration:
a) piecework - the basis of piecework wages is the piece rate per unit of products, works and services.
b) time-based form remuneration if it is impossible or inexpedient to establish quantitative parameters of labor
and the employee receives a salary depending on the number of hours worked and the level of his qualifications.
The main difference between the two is the underlying way of accounting for labor costs: with piecework - accounting for the quantity of products of good quality, or accounting for the number of operations performed, with time-based - accounting for the time worked.
the essence of the cost of production and its types
Production cost- represents in monetary terms the current costs of the firm for the production and sale of products, works and services.
Functions:
1) accounting and control of costs of production and sales of products
2) it is the basis for the formation of wholesale prices for the products of the enterprise.
3) the economic justification of the feasibility of investing in the reconstruction of the technical expansion of the operating enterprise.
4) the basis for determining the optimal size of the company
5) is an economic justification for making any management decisions.
The following cost indicators are planned and taken into account.
1) unit cost
2) the cost of marketable and sold products
3) the cost of comparable commodity products.
4) costs per ruble of marketable products
З1р = С / Vтп (production volume)
If costs are less than 1, then profit is obtained
If costs = 1, then it pays for its costs
If the costs are more than one, then the company is operating at a loss.
The main types of costs:
1) shop floor- is determined by the sum of the costs of all workshops of the company and includes the costs of manufacturing products and general production costs (remuneration of the workshop management, amortization, and current repairs of fixed assets and labor protection costs.
2) production- is defined as the sum of the workshop cost of general business expenses (remuneration of the company's management staff, expenses for the maintenance of security, travel expenses, telephone expenses, expenses for light transport and amortization of fixed assets for general production purposes.
3) full or commercial: the sum of production costs and costs associated with the sale of products.
Cost types
An enterprise in the process of its activity makes material and monetary costs for simple and extended reproduction of fixed assets and working capital, production and sale of products, social development of its teams, etc.
In terms of the volume of costs taken into account, three types of costs are distinguished:
- workshop cost, including the costs of manufacturing products within the workshop, in particular, direct material costs for manufacturing products, depreciation of workshop equipment, wages of the main production workers of the workshop, social contributions, costs of maintaining and operating workshop equipment, general workshop costs;
- production cost (cost of finished goods), in addition to the workshop cost, it includes general plant costs (administrative and managerial and general business costs) and costs of ancillary production;
- full cost, or cost of sold (shipped) products, - an indicator that combines the production cost of products (works, services) and the costs of its implementation (commercial costs, non-production costs).
Its real definition in the enterprise is necessary for:
Marketing research and making decisions based on them on the start of production of a new product (provision of a new type of service) at the lowest cost;
Determination of the degree of influence of individual cost items on the cost of products (works, services);
Pricing;
Correct determination of the financial results of work, and, accordingly, the taxation of profits.
In addition, a distinction is made between planned and actual costs. Planned cost is determined at the beginning of the planned year based on the planned expenditure rates and other planned indicators for this period. Actual cost is determined at the end of the reporting period on the basis of accounting data on the actual costs of production. The planned cost price and the actual cost price are determined according to the same methodology and according to the same costing items, which is necessary for comparing and analyzing cost indicators.
Thus, the study of the cost of production allows you to give a more correct assessment of the level of indicators of profit and profitability achieved at enterprises. But for a correct assessment and analysis of the cost of production, it is not enough to know only the definition of this indicator. A very important side in this matter is the consideration and study of the cost items of the enterprise included in the cost price. Naturally, within the framework of the course work, it is impossible to highlight all the cost items of an industrial enterprise, therefore it is necessary to highlight the most basic ones. This will be devoted to the corresponding section of the course work.
classification of costs forming the cost of production.
Classification of the cost of production costs
a) at the place of origin
1) production costs: all types of costs directly related to the manufacture of products.
2) commercial costs: associated with the sale of products.
b) as appropriate
1) production costs, which are justified and appropriate in the given conditions of production.
2) non-productive costs - which are formed for reasons associated with the lack of technology and organization of production, etc.
c) by the method of attribution to the cost of individual products
1) direct costs - associated with the manufacture of products and, according to established norms, refer to the cost price (raw materials, materials, fuel, energy);
2) indirect costs: they cannot be calculated for individual products. They are associated with the manufacture of several types of products. These costs are grouped into complexes and then included in the cost of specific products by distribution in proportion to any conditional base. As a distribution base for general production and general farm the basic wages of production workers are taken. For the distribution of costs, the production cost is used.
Nr (distribution rate) = basic fund fund. wages / production of workers
d) in relation to the technological process
1) the main costs associated with the technological process of manufacturing products.
2) overhead costs - which are unrelated to the manufacture of products
These include: shop expenses, general and commercial expenses.
e) according to the degree of dependence of the volume of production.
1) variable costs, the amount of which directly depends on the change in the volume of production.
2) fixed costs - the absolute value of which does not change or changes insignificantly when the volume of production changes.
E) according to the degree of homogeneity
1) elemental - costs that cannot be divided into component parts (costs of raw materials, basic materials;
2) complex - consisting of several homogeneous costs (general production, general business costs).
Under the human resources of the organization understand the number and composition of its personnel. The volume, quality and timeliness of the implementation of production tasks, the efficiency of the use of machines, mechanisms, equipment, which in turn affect the volume of production, its cost, profit and a number of other financial and economic indicators, depend on the provision of an organization with labor resources and the efficiency of their use.
In modern production conditions, the efficiency of using production assets, raw materials, improving the quality and structure of manufactured products depend both on the number of workers and on the level of their qualifications. In accordance with the current legislation, enterprises themselves determine the total number of employees, their professional and qualification composition, the states approve. Lack of staffing often has a negative impact on the quality and dynamics of the volume of products.
Age boundaries and socio-demographic composition of the labor force are determined by a system of legislative acts.
Labor resources include:
1) the population of working age, with the exception of invalids of war and labor of groups I and II and non-working persons receiving pensions on preferential terms;
2) employed persons of retirement age;
3) working adolescents under the age of 16.
The definition of labor resources as a planning and accounting indicator should first of all reflect the quantitative characteristics of labor resources and their structure. Labor resources as a planning and accounting indicator is the size of the population employed in the public economy, as well as the unemployed working-age working-age population in it. This characterizes the active and passive part of the labor force.
Labor resources, personnel, or cadres are the main staff of the organization's employees (with the exception of management) performing various production and economic functions. It is characterized primarily by its size, structure, considered both statically and dynamically, professional suitability, and competence.
Labor resources have quantitative and qualitative characteristics. Quantitative indicators include indicators of the number and composition (by sex, age, social groups, etc.). Qualitative - indicators of the educational level, professional qualification structure, etc.
The entire personnel of the enterprise is divided into two groups: industrial production personnel (PPP) and personnel of non-industrial farms. PPP workers are divided into workers and employees. In the composition of employees, managers and specialists are singled out.
Leaders are employees who perform managerial functions. These include the director, chiefs, managers, chairmen, foremen, chief specialists (chief accountant, chief engineer, and others) and their deputies.
Specialists are hired workers engaged in engineering, economic and other work. These include administrators, accountants, dispatchers, engineers, inspectors, mathematicians, rationers, sociologists, marketers, and others.
Technical executors are employees who prepare and execute documentation, account and control, and provide economic services. These include agents, clerks, statisticians, stenographers, and others.
Workers are workers who are directly involved in creating products or ensuring the normal course of production.
Depending on the nature of the work activity, the personnel of the organization are divided by professions, specialties and level of qualifications.
Profession - a certain type of employee's activity, due to the totality of knowledge and work skills acquired as a result of special training.
Specialty - a type of activity within a particular profession, which has specific characteristics and requires additional special knowledge and skills from employees.
Qualification - the degree and type of professional training of an employee, his knowledge, skills and abilities necessary to perform work or functions of a certain complexity, which is displayed in qualification (tariff) categories and categories.
The data on the employees of the organization is systematized in the trouser schedule. The staffing table is an internal document of the organization, which determines the structure, number of posts, official salaries for each specific division and for the organization as a whole. The staffing table and staffing structure of the organization independently develops and fixes in a consolidated form the existing division of labor between employees, described in the job descriptions. The staffing table, fixing the situation about the number of professional qualifications at a certain moment, should be a document of a certain period of validity. The most optimal period may be one year.
Indicators of the number of labor resources are calculated as of a specific point in time (this or that date) and are calculated on average for a certain period (month, year). In either case, two indicators are used: the payroll number of workers and the number of people actually employed.
The payroll of the enterprise includes all employees engaged in the main activity of the enterprise, hired for permanent and temporary work for a period of more than one day, as well as non-core employees hired for a period of at least 5 days, receiving a salary in this enterprise, despite the fact that they are on a business trip, on vacation, on refresher courses, work under a contract in another organization. The payroll does not include employees temporarily assigned under a contract to other organizations, if they do not receive a salary at their main place of work, students of educational institutions undergoing industrial practice, part-time workers.
Along with the payroll number, it is important to know the number of people actually employed. For enterprises, the turnout number also has a certain value (the number of people who came to work.) The turnout number differs from the number of people who actually worked by the amount of whole-day downtime.
Due to the constant change in the number of labor resources, average indicators are calculated.
The average number of employees of the enterprise (SSH) is the number of employees on the payroll for a certain date, taking into account the employees who were hired and left for that day, calculated by the formula
The sum of the payroll for all days in the period
H ss = number of calendar days in the period
The number of employees is the number of employees on the payroll who actually go to work during the day.
The sum of attendance for all days of work
H xia = number of days of work for the period
The difference between the attendance and payroll number of labor resources characterizes the number of day-to-day downtime (vacation, illness, business trip, and so on).
The quantitative characteristic of labor resources in time and in terms of the rate of change is rounded off using absolute and relative indicators: absolute growth, growth and growth rates, labor resources.
Absolute growth is the difference between the number of labor resources at the beginning and end of a certain period. The rate of growth of labor resources is the ratio of the number of labor resources at the end and beginning of the period. The rate of growth of labor resources is the ratio of the absolute value of the corresponding increase to the number of labor resources at the beginning of the period for which the indicator is calculated.
The composition of the employees of each enterprise is constantly changing and renewing. This movement of labor is characterized by indicators of labor turnover by admission (the ratio of people taken over the year to the average annual number) and by retirement (the ratio of people leaving to the average annual number).
The indicator characterizing the unjustified turnover of the labor force is the ratio of the number of those who left on their own and who were dismissed for violation of labor discipline to the average annual number.
In practice, the staff is in constant motion due to the hiring of some and the dismissal of others. The process of renewal of the team as a result of the retirement of some of its members and the arrival of new ones is called the turnover (turnover) of personnel.
Retirement can be due to objective and subjective reasons, including: biological (deterioration in health), production (staff reduction due to complex mechanization and automation), social (retirement age), personal (family circumstances), state (conscription).
The absolute indicators of personnel movement are the turnover on admission and turnover on disposal.
The recruitment turnover is the number of persons who are recruited after graduation from educational institutions, by organizational recruitment, by transfer from other organizations, by distribution, by the direction of employment agencies, at the invitation of the organization itself, and also undergoing industrial practice.
all employees accepted
Coef. turnover on admission = average number of employees
The retirement turnover is characterized by the number of persons who left the organization for a given period, grouped for reasons of dismissal. Depending on these reasons, it is necessary and unnecessary. The latter is also called staff turnover.
all employees were dismissed
Coef. turnover on disposal = average number of employees
The necessary turnover on disposal has objective reasons: legislative requirements (for example, on military service), natural moments (health status, age), and therefore is inevitable.
Turnover is associated with subjective reasons (leaving of one's own free will, dismissal for violations of labor discipline). Usually it is typical for young employees and after three years of work it decreases significantly. It is believed that the normal employee turnover is up to 5% per year.
The relative turnover of personnel can be characterized using a number of indicators:
Employees hired + fired
Coef. total turnover = average number of employees
Fired of their own accord and
misconduct
Coef. staff turnover = average number of employees
Number of employees who have worked for a year
Coef. staff constancy = average number of employees
The personnel movement rates are not planned, therefore their analysis is carried out by comparing the indicators of the reporting year with the indicators of the previous year. The turnover of workers plays an important role in the activities of the enterprise. Permanent staff who have been working at the enterprise for a long time improve their qualifications, master related professions, quickly navigate in any atypical environment, create a certain business atmosphere in the team, actively influencing labor productivity. The coefficients of constancy and stability of personnel reflect the level of remuneration and satisfaction of employees with working conditions, labor and social benefits.
The movement of personnel is reflected in the balance sheet, which includes information on changes in the number and structure of personnel. Balances are compiled in organizations for monthly, quarterly and annual periods, including for individual specialties, professions, categories. They contain data on the number of employees at the beginning and end of the period, the number of employees who entered and left for the period. At the same time, they make a decoding of where people came from (from educational institutions, from other organizations in the order of transfer, from labor exchanges) and for what reasons they left (transfer to other organizations, expiration of the contract, leaving for study, conscription. , retirement and other reasons).
The totality of individual groups of workers forms the personnel structure, or the social structure of the organization, which can be statistical and analytical.
The statistical structure reflects the distribution of personnel and its movement in the context of categories and groups of positions.
For example, it is possible to distinguish the personnel of the main types of activities (persons working in the main and auxiliary, research and development departments, the management apparatus, engaged in the creation of products, services or performing the maintenance of these processes) and non-main types of activities (workers in the repair, housing communal services, subdivisions of the social sphere). All of them in their divisions hold positions of managers, specialists, workers, and basic information about them is contained in the current reporting.
By the nature of the labor functions, the staff is divided into workers and employees. Workers directly create material values or provide production services. It is customary to distinguish between main and auxiliary workers. The first are engaged in technological processes that change the shape, structure, properties of the object of labor, as a result of which material products or services are created. The latter are associated with the maintenance of equipment and work places in auxiliary departments - repair, instrumental, transport, warehouse.
When analyzing labor resources by the level of education and vocational training, the following indicators are taken into account: the level of education of the working-age population (general, special), the ratio of the employed population to the number of persons with higher, secondary and primary education, the dynamics of the number of students by type of education; development and level of vocational education, the number and composition of students, graduation from vocational schools and branches of the national economy.
At the same time, it is important to study the professional and qualification structure of labor resources, to determine the proportion of employees by type of activity, skill level, etc. Indicators of the professional and qualification structure of labor resources are widely used in the preparation of balance calculations of the need for the training of skilled workers and specialists.
The qualifications of an employee are determined by such factors as the level of general and special knowledge, length of service and a given or similar position required for mastering the profession. The qualification is assigned by a special commission on the basis of a comprehensive examination of the knowledge and experience of this person and is legally enshrined in documents: diplomas, certificates, etc.
Differences in the degree of qualification of workers are reflected in the wage level, a higher rank corresponds to a higher qualification.
When analyzing personnel, the composition of workers is also studied by profession, age, forms and systems of remuneration, shifts, and length of service.
The structure of personnel by level of education (general and special) involves the allocation of persons with higher education, incomplete higher education (more than half of the term of study), secondary specialized, secondary general, incomplete secondary, primary. It is advisable to compile a table of information about the placement of specialists with higher and secondary specialized education.
The analysis of the qualitative needs by professions, specialties is accompanied by the simultaneous calculation of the number of personnel for each criterion of quality needs. The total demand for personnel is found by summing the quantitative requirements for individual qualitative criteria.
An analysis of the qualitative composition of personnel is necessary to predict the quantitative and qualitative needs for personnel and to determine measures to bring the existing personnel in line with the needs for the development of a training program and advanced training of personnel.
The analysis of the composition of workers according to qualifications does not pursue the goal of ensuring an ideal exact correspondence of the qualification level of works and workers, since in connection with the constant change in the nature of work and the composition of workers, this is practically impossible to achieve. However, such an analysis should be carried out periodically to avoid large gaps between the qualifications of jobs and workers.
The ultimate goal of analyzing the qualitative composition and use of labor of specialists and managers is to develop measures to improve the efficiency of the use of their labor, to change the proportion of specialists with higher and secondary specialized education, and to fulfill the plan for advanced training of managers and specialists.
The main tasks of the analysis of the use of labor resources are to most accurately assess the fulfillment of the established tasks and to identify the reserves for further growth in labor productivity and the economical use of the wage fund, and an increase in production.
In this regard, when analyzing the use of labor resources, attention should be paid to the correct assessment of compliance with the established limit of the number of employees, the results of the fulfillment of established tasks and the growth rates of the output of one employee and one employee, the use of working time, the impact of daytime and intrashift downtime on labor productivity and production volume. ...
For this purpose, an assessment is made of the provision of the enterprise with labor resources, the efficiency of their use, the movement of labor, and also to study the degree of labor productivity and the factors affecting it.
In the process of analyzing labor resources, the following tasks are solved:
· The provision of workplaces of the production unit with personnel in the professional and qualification composition required for production is assessed (provision of production with labor resources);
· The qualitative use of labor resources (working time) in the production process is studied;
· A general assessment of the dynamics and implementation of the plan of labor productivity is carried out;
· The influence of technical and economic factors on the level of labor productivity is measured;
· The system of factors influencing the indicators of labor productivity is determined;
· Quantitatively measured the impact of factors on identifying the deviation of the reported indicators of labor productivity from their baseline values;
· Examines the composition and structure of the payroll in the context of groups, categories of personnel and types of payments;
· A factor analysis of the payroll is carried out;
generalizes the influence of labor factors on the results of the enterprise. 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
LABOR RESOURCES OF THE ENTERPRISE.
Labor resources- this is a part of the population with the necessary physical development, knowledge and practical experience to work in the economy of the republic. Currently, the labor force includes the working-age population, that is, men 16 - 59 years old, women 16 - 54 years old.
Labor resources attracted by the employer in production and interacting with material resources (equipment, raw materials, materials, etc.) become a very important factor in production. Without the labor of workers, the enterprise cannot produce products.
Moreover, in a developed market, all competitors have the opportunity to equip production with modern technology, to apply advanced technologies at approximately the same level. Therefore, the competition can only be won by the owner who managed to attract people with high professional and business qualities to work, in other words, used the “human factor” with a high degree of return.
By the nature of participation in production activities, employees are divided into the following groups:
Main activity workers (production personnel);
Employees are not the main activity.
The first group includes employees of the enterprise engaged in the production sector. The second group includes those employed in the social and cultural sphere, which is on the balance sheet of enterprises (housing and communal services, preschool institutions, rest homes, clubs, newspaper offices, stadiums, etc.). The ratio of communication workers of the main and non-main activities is approximately 97% and 3%, respectively.
Based on the functions performed, employees of the main activity are classified into the following categories:
1) workers - the functions of these workers are to perform certain operations for the manufacture of products and do not require special education.
Main workers directly involved in the manufacture of products. In the communications industry, there are two subgroups of main workers:
Working communications engaged in the processing of exchange and the provision of communication services to consumers, that is, direct work with subscribers and customers: telephone operators, telegraph operators, postal operators, postmen, telegram providers;
Working communications engaged in the operational and technical maintenance of communication facilities: fitters, antenna masts, accumulators, cable splicers.
Auxiliary workers work in auxiliary production and service facilities of the enterprise: drivers, storekeepers, loaders, carpenters, etc .;
2) specialists- the functions of these workers require special knowledge and education. Specialists work both directly in production divisions: technicians, mechanics, engineers, and in functional, administrative divisions: economists; accountants, HR inspectors; specialists from production and scientific laboratories and departments; quality and technical engineers; OT engineers; marketing specialists, sociologists, lawyers, etc .;
3)leaders- these include the head of the enterprise, his deputies, chief specialists (chief engineer, chief accountant, chief economist), heads of shops, departments and their deputies, senior foremen and foremen;
4)technical performers- these workers perform work on the preparation, execution and storage of documentation: clerks, timekeepers, secretaries, typists, bookkeepers, archivists, copyists;
5)junior service personnel- watchmen, watchmen, cleaners.
The structure of labor resources is the ratio of different groups of workers according to some criterion. Knowledge of the structure is necessary to determine the directions of their effective use.
The ratio between individual groups of employees of the main activity forms the structure of employees by categories of personnel. At different types of enterprises, this ratio is not the same and is determined by the nature of the services created and the level of technical equipment of production. So, at postal enterprises, the largest share is occupied by workers for processing exchanges and servicing consumers. At telecommunication enterprises, workers and specialists in the operation and maintenance of equipment and communication facilities prevail. At radio enterprises, the main staff of the staff is specialists. In the context of scientific and technological progress in the communications industry, especially in telecommunications, the proportion of workers engaged in the maintenance and management of technical equipment is increasing.
The ratio of communications workers by sub-branches of communications is sectoral structure of labor resources... The sectoral structure of workers is also changing. The share of postal workers is decreasing, at the same time, the share of industrial telecommunication personnel is increasing. This trend is due to the accelerated pace of development of telecommunications as a sub-industry, representing the most advanced and user-friendly services, the demand for which is constantly growing.
The distribution of workers by professions and specialties determines the professional and qualification composition of the personnel. A profession is a type of work activity, a combination of certain theoretical knowledge and practical skills. The specialty is formed within the framework of a specific profession, it requires a narrower professional training to perform work in a specific area of production. Within the framework of the communications industry, such professions are distinguished as workers of postal communication, radio communications, telephone operators, telegraph operators, etc. And the profession of a telephone operator, for example, includes such specialties as a telephone operator of long-distance telephone communication, an telephone operator of the GTS information service. Within professions and specialties, all employees are divided into qualification groups depending on the complexity of work, the necessary knowledge and practical skills. The ratio of employees by qualification groups and types of activity forms professionally-qualification structure... Depending on the complexity of the work, highly qualified, skilled and unskilled workers are distinguished. The working relationships involved in processing the exchange are divided into three classes (the highest class is the first). Workers servicing the equipment are assigned qualification categories (the highest category is the sixth). The qualifications of engineering and technical workers are determined by the category: highest, first, second, no category.
Age structure labor resources involves the allocation of the following main age groups: youth aged 16-29; persons from 30 to 49 years old; persons of pre-retirement age (men 50-59 years old, women 50-54 years old); persons of retirement age (men 60 years old and older, women 55 years old and older). Labor activity is considered the higher, the greater the proportion of workers in the composition of persons aged 20-49, and the greater the proportion of men.
Gender structure labor force is characterized by the ratio of the number of men and women. In general, in the Republic of Belarus, the proportion of men at enterprises is 47%, women - 53%. This ratio is considered normal for economically developed countries.
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