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The cost of living labor per unit of output. Labor productivity - calculation formula

As you know, labor is the most important part of the modern economy. In the theory of social and labor relations, such economic categories as productive labor, unproductive labor, and the productive power of labor are distinguished.

Productive labor is labor that directly participates in the creation of the natural-material form of social wealth, the total social product, the national income, independent of the socio-economic form of production.

The productive power of labor is a measure of the effectiveness of a person's expedient production activity.

  • the level and dynamics of the productive force of living labor;
  • a high level and increase in the return on the costs of past labor (embodied in the means and objects of labor);
  • the need for higher growth rates of results relative to the costs of living and past labor.

This law includes a causal (direct and inverse) relationship, characterized by minimizing the costs of living and materialized labor and maximizing the results of material production based on the constant improvement of the scientific and technical knowledge of society, increasing the productive power of living labor, and increasing the return on means and objects of labor.

The efficiency (efficiency) of the labor process is nothing but the ratio of the product to the costs of living and materialized labor that gave rise to it.

The total efficiency of social production can be found by adding the efficiency of living labor, the efficiency of functioning means of labor and the efficiency of objects of labor.

  • The efficiency of living labor can be found as the ratio of the total results of the production process to the costs of living labor of workers in material production.
  • The efficiency of functioning means of labor is the ratio of the total results of the production process to the costs of functioning means of labor.
  • Efficiency of objects of labor - as the ratio of the total results of the production process to the costs of functioning objects of labor.

Level of efficiency (performance) , which is expressed in relation to the product to labor costs, tends to a maximum, since the level of abilities of workers must steadily increase, and the conditions of production in the course of the scientific, technical, technological and information process are constantly improved. Such a definition of the efficiency (effectiveness) of social production emphasizes the labor origin of the effect.

As follows from the content of the law of labor economics, an increase in the efficiency of using the costs of living and materialized labor, an increase in its productive power, a reduction in production costs based on scientific, technological and other achievements lead to an increase in the productivity of social labor, to the efficiency of social (national) production as a whole.

Economic efficiency can act both as a general economic and as a socio-economic efficiency. General economic efficiency is the efficiency of the material and technical side of production. It is characterized by the economy of labor in the production of a certain mass of product with the existing production apparatus and appears here as a function of the objective law of economy of labor time.

Within the framework of the labor process, as the main component of material production, the essence of production efficiency lies in the level of labor productivity. Such a conclusion follows from the very inner content of the labor process. It involves labor, means of labor and objects of labor - the three main factors of production.

The active principle of the whole process is the labor force, whose activity is labor. Actually, labor puts the means of production into action, the process of labor is carried out, subordinated to a specific goal, the creation of a material product (use value). All factors of the labor process are sources of creating a material product, but not individually, but collectively, being realized through labor.

In this way, labor efficiency is measured using the indicator of labor productivity .

Labor productivity - this is an indicator of the effectiveness of the expedient activities of employees, which is measured by the amount of work (products, services) done per unit of time. Labor productivity characterizes the ability of workers to create goods and services with their labor per hour, shift, week, decade, month, quarter, year.

The amount of work done by one worker is called development . The output indicator can be measured by any work: the production of products, the sale of goods or the provision of services. Labor productivity is calculated as the ratio of the amount of work per unit of time to the number of employees.

There are three methods for measuring labor productivity : cost, natural and labor.

cost method measurement allows you to compare the productivity of workers of different professions, qualifications, but the disadvantage of this method is the influence of the price factor - market conditions and inflation.

natural method measurement of labor productivity is used in the case of the production of homogeneous products. A variation of the natural method is the conditionally natural method, when the amount of work is taken into account in conventional units of homogeneous products.

Conditionally natural method convenient for use, since the production of many diverse goods can be brought into a comparable form with the help of conversion factors. For example, the costs of selling flour, bread and pasta can be expressed through conversion factors into the costs of selling one conventional kilogram of bakery products.

At the core labor method is the measurement of production volumes using the conditional labor intensity of production or sale of products. When measuring labor productivity by the labor method, time standards are used to produce a unit of output or sell a unit of goods.

The advantage of the labor method is the possibility of its application to all types of work and services. But for the wide use of the method, time standards are required for each type of work, which are not always available. This method cannot be used to calculate the productivity of workers on time wages for whom time standards do not apply.

Labor productivity is influenced by the complexity of work. Labor intensity - this is an indicator characterizing the costs of living labor, expressed in working hours spent on the production of products (services). Labor intensity is usually measured in standard hours (actual hours of work spent on the production of a unit of work). This indicator is the inverse of labor productivity and is calculated as the ratio of working time to the amount of output produced.

It should be noted that living and materialized labor is concentrated in any finished product. Thanks to such cumulative labor, material values ​​​​are created.

living labor is the energy consumption of the human body. During physical labor, muscle energy is expended, which is measured in calories; during mental work, the energy of mental activity is expended. Naturally, the costs of living labor have physiological limits. Materialized labor characterizes embodied in objects and means of labor - in machines, mechanisms, equipment, automation - living labor in the past (past labor).

As society develops, living labor embraces an increasing mass of materialized labor. As a result, with an increase in the share of materialized labor in total labor, the share of living labor decreases. This is the main sign of labor productivity growth. .

Improvement of production and scientific and technological progress is the main condition for the growth of labor productivity . The introduction of new technologies and automation means leads to an increase in the mechanization of labor.

Mechanization indicator can be defined as the ratio of the number of workers in mechanized labor to the total average number of workers. Mechanized workers are those who perform their work with the help of machines and mechanisms. An increase in the level of mechanization (automation) of labor indicates an increase in the share of materialized labor and the possibility of increasing labor productivity without increasing the cost of living labor.

An important characteristic of living labor is intensity. Labor intensity - this is the degree of intensity of living labor, determined by the costs (physical, mental and nervous energy per unit of time). The scientific organization of labor involves the use of normal intensity of labor, in which there are no irreversible negative changes in the life of the worker.

In the concept of "labor productivity" and the calculation of this indicator, there are still many points that have not been fully clarified. With a huge variety of types of labor activity, it is not always possible to reliably determine this indicator.

So, if we determine the productivity of a doctor who sees ten patients per hour, and another doctor who sees only two patients during the same time, using the above method, we can make an incorrect conclusion about the high productivity of the work of the first doctor. Similarly, you can approach the question of the effectiveness of the work of a hairdresser, a seamstress in an atelier or an artist.

The most reasonable approach to determining labor productivity is achieved if the following requirements are met:

  • accounting of all labor costs for this type of work;
  • elimination of distortions associated with differences in labor intensity;
  • exclusion of repeated counting (in particular, past labor);
  • the possibility of comparing the rate of change in labor productivity and average wages.

Living labor and materialized labor

The elements of the production process, according to the nature of their participation in production and depending on their connection with the nature of the manifestation of labor in the production process itself, can be divided into two parts: directly into the living labor of people and into materialized or past labor. The composition of materialized labor includes the means of labor and objects of labor.

Under reified refers to the labor expended earlier, when the means and objects of labor were manufactured, and which are used in production at a given time. The division of all labor costs into these two groups makes a certain sense.

Firstly, the costs of living and materialized labor in their totality predetermine the value of the product of labor. A good or service costs, first of all, as much as was spent on their production and the realization of living and materialized labor.

Secondly, the efficiency of production is determined by the combination of the costs of living and materialized labor, which, under given conditions, provide a specific result of production and specific costs for obtaining this result.

Thirdly, as the economy develops, a regular change is observed in the ratios between the costs of living and materialized labor.

Therefore, it is important to know how and to what consequences changes in the relationship between living and materialized labor lead.

Usually there are a number of options for such changes. Let's consider them with an example. Let there be a specific ratio in the costs of living and materialized labor per unit of labor product in this production process - option “a”. The totality of these costs determines the efficiency of the production process.

W - the cost of living labor of workers;

O - the costs of materialized labor in the means and objects of labor.


but) ABOUT F
b) About 1 F 1
in) About 2 F 2
G) About 3 F 3

Let us introduce a new means of labor, the cost of which grows more than technical productivity. At the same time, the means of labor leads to a reduction in the cost of living labor per unit of product, which is greater than the increase in the cost of materialized labor - option "b".

About 1 \u003d 12 rubles; W 1 \u003d 7 p.;

Overall labor costs are reduced, efficiency is growing.

Let the introduced new means of labor be technically more productive, its cost changes by the same amount as the technical productivity - option "c".

About 2 \u003d 10 rubles; F 2 \u003d 7 p.;

The total labor costs are reduced, the efficiency grows more significantly.



Let the introduced new means of labor be technically more productive and its cost is reduced - option “d”.

About 3 \u003d 8 p.; F 3 \u003d 7 p.;

Overall labor costs are reduced and efficiency is increased even more.

What is hidden behind these variants of changes in the costs of living and materialized labor. It turns out that by developing the means of labor and applying more advanced ones, we replace the living labor of people with the labor embodied in them and make it more efficient.

Not all options are unconditional. Options "b" and "c" are not unconditional, since they have a limit in increasing efficiency. Option “d” is unconditional, because has no limits in increasing efficiency.

Thus, the essence of changes in the costs of living and materialized labor lies in the fact that the replacement of living labor with materialized labor is a regularity, the observance of which ensures an increase in production efficiency and the economy develops the more successfully, the faster this process of substitution according to option “d” proceeds.

The same applies to materialized labor in the objects of labor.

The growth of labor productivity is the main real source of overcoming the negative consequences of both the reform period and the global financial crisis. This is the most important factor in the irreversibility of the ongoing reforms and, ultimately, in improving the lives of the people.

Under labor productivity understand the degree of its fruitfulness. It is measured by the amount of use-value created per unit of time, or by the amount of time spent per unit of labor product.

A distinction is made between the productivity of living labor, determined by the costs of working time in a given production at a given enterprise, and the productivity of total social labor, measured by the costs of living and materialized (past) labor.

An increase in labor productivity occurs when the share of living labor decreases, and the share of materialized labor increases. This growth takes place in such a way that the total amount of labor embodied in the commodity is reduced. The fact is that the mass of living labor decreases to a greater extent than the mass of materialized labor grows.

The total savings in working time, taken in accordance with costs and production resources, characterizes the efficiency of production.

In enterprises, labor productivity is measured by the indicator of output per worker or per unit of time. In these cases, the indicator takes into account only the savings of living labor. At the same time, labor productivity can be measured as the ratio of the physical volume of national income to the number of workers in material production. The specificity of this indicator is that it directly reflects the savings of human labor and indirectly - through the volume of national income - the savings of social labor. Hence, the most general approach to the definition of labor productivity can be expressed by the formula:

Fri - labor productivity;

P - product in one form or another;

T is the cost of living labor.

Forms of manifestation

The essence of labor productivity can be understood more deeply if we understand the forms of its manifestation.

First of all, labor productivity is shown as reduction of labor costs per unit of use value and shows time savings. Most importantly - absolute reduction in labor costs required to meet a particular social need.

Hence the focus of enterprises on the search for methods of saving labor and material resources, that is, reducing the number of employees in those areas where this is possible, as well as saving raw materials, fuel and energy.

Labor productivity is the same as an increase in the mass of consumer values, generated per unit of time. An important point here is the results of labor, which mean not just an expansion in the volume of goods produced, but also an increase in their quality. Therefore, taking into account such a manifestation of labor productivity in practice implies the widespread use in business planning and commercial promotion of approaches that reflect utility, that is, power, efficiency, reliability, etc.

Labor productivity is also shown in the form changes in the ratio of the costs of living and materialized labor . If the production process uses past labor relatively more than living labor, the enterprise has a chance to increase labor productivity, and hence increase the wealth of society.

True, options are possible. In one case, with a decrease in the cost of living labor, the cost of materialized labor per unit of output increases both relatively and absolutely (with a decrease in total costs). In the other, the costs of past labor grow only relatively, but their absolute expression falls. Such processes, for example, are observed, respectively, either when manual labor is replaced by mechanized labor, or when obsolete equipment is modernized, enterprises are reconstructed on the basis of more progressive and efficient means of production.

Growth in labor productivity has a significant impact on increase in the mass and rate of surplus product. The fact is that the excess of the product of labor over the costs of maintaining labor, as well as the formation and accumulation on this basis of a social production and reserve fund - all this has been and remains the basis of any social, political and intellectual progress.

Finally, labor productivity is expressed in the form turnaround time reduction which is directly related to saving time. The latter acts as calendar time. Savings in this case are achieved by reducing production time and circulation time, that is, shortening the construction time and mastering production capacities, promptly introducing scientific and technological achievements into production, accelerating innovative processes and replicating the best experience.

As a result, the enterprise, with the same resources of living and materialized labor, receives higher end results per year, which is tantamount to an increase in labor productivity. Hence, taking into account the time factor becomes extremely important in organization and management, especially in conditions of high dynamism of the market economy, constant transformations in the course of reforms, and the growth and complexity of social needs.

Production efficiency

Labor productivity is an important indicator in the production efficiency measurement system. At the same time, it is importantly influenced by the magnitude and especially the quality of the capital-labor ratio, that is, the measure of the equipment of labor with fixed capital.

capital-labor ratio, in turn, is measured by the ratio of the value of fixed capital to the cost of living labor (number of employees):

Fv - capital-labor ratio;

Ф - the value of the cost of fixed capital.

This dependence should be taken into account when considering the impact of labor productivity on the overall efficiency of production.

The fact is that not any increase in labor productivity is effective, but only if the saving of living labor pays for the additional costs of increasing its technical equipment, and in the shortest possible time.

return on assets characterizes the efficiency of the use of fixed capital. It is measured by the number of goods produced per given amount of fixed capital:

There is a close relationship between labor productivity, capital productivity and capital-labor ratio, which can be expressed by the formula:

Fri \u003d F0 x Fv.

It follows from this dependence that labor productivity rises, provided that the return on assets and (or) capital-labor ratio increase, and falls in inverse proportion. At the same time, if labor productivity grows faster than its capital-labor ratio, then the return on assets increases. Conversely, the return on assets falls if the dynamics of labor productivity lags behind the growth of capital-labor ratio.

As scientific and technological progress and the improvement of production, the share of social labor costs increases, as the worker is equipped with more and more new means of labor. However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is reduced. This is precisely the essence of raising the productivity of social labor.

Labor productivity level

It is characterized by two indicators. Firstly, output per unit of time. This is a direct, most common and universal indicator of labor productivity. Depending on the units in which the volume of production is measured, certain outputs are distinguished in physical terms, as well as in terms of normalized working hours.

Secondly, labor intensity production, which expresses the cost of working time to create a unit of output. This is an inverse indicator, which is determined per unit of production in physical terms for the entire range of goods and services. It has a number of advantages:

Establishes a direct relationship between production volume and labor costs;

Excludes the impact on the indicator of labor productivity of changes in the volume of supplies for cooperation, the organizational structure of production;

Allows you to closely link the measurement of productivity with the identification of reserves for its growth;

Compare labor costs for the same products in different departments of the enterprise.

These indicators of production and labor intensity can be represented by the following formulas:

in = -- ;

t = -- ,

in- production output per unit of time;

t- the complexity of manufacturing products;

B - cost volume of manufactured products (rubles);

T is the time spent on the production of a given volume of output.

There are several types of labor intensity.

Technological complexity(t tech) includes all the costs of the main workers. The labor intensity of production maintenance (t obs ) includes the labor costs of auxiliary workers.

Production labor intensity reflects the labor costs of all (main and auxiliary) workers.

Labor intensity management production (t upr ) is made up of the labor costs of engineers, employees, maintenance personnel and security.

Complete labor intensity (t pol ) represents the labor costs of all categories of industrial and production personnel: t pol \u003d t tech + t obs + t control.

Increase reserves

Determining ways to increase labor productivity is an important step in the analytical work of each enterprise. Therefore, in domestic practice, a specific classification of reserves for increasing labor productivity has become widespread.

Raising the technical level of production. Among its main directions are the mechanization and automation of production, the introduction of new technological processes, the improvement of the structural properties of products, the improvement of the quality of raw materials and new structural materials, the introduction of new energy sources, and the "scientificization" of production.

Improving the organization of production and labor. It provides for the improvement of the existing and the formation of a new workforce, the increase in norms and service areas, the reduction in the number of workers who do not comply with the norms, the prevention of staff turnover, the simplification of the management structure, the mechanization of accounting and computing work; change of the working period; increasing the level of specialization of production.

Changes in external, natural conditions. We are talking about socialization, adaptation to the needs of the modern worker, about achieving ecological balance. At the same time, changes are needed not only in the conditions of extraction of coal, oil, gas, ores, peat, in the content of useful substances, but also in agriculture, transport and other industries.

Structural changes in production. They include a change in the share of certain types of products, the labor intensity of the production program, the share of purchased semi-finished products and components, and an increase in the weight of new products.

Creation and development of the necessary social infrastructure. It is designed to solve financial problems, problems of timely payment of labor and many other issues aimed at meeting the needs of enterprises, labor collectives and their families.

An increase in labor productivity due to an increase production volumes and changes in the number of employees can be determined by the formula:

∆P = -------- ,

∆B is the share of the increase in output at the enterprise in a given period;

∆Рn is the share of the decrease in the number of employees of the enterprise.

The growth of labor productivity of employees at the enterprise due to increase in the share of cooperative deliveries of products is determined by the formula:

dk1 , dk0 - the share of corporate deliveries and gross output of the enterprise, respectively, in the base and planned periods (in %).

The growth of labor productivity due to the better use of the working time fund is calculated by the formula:

∆P = ------- x 100 ,

Fe1, Fe0 - the effective annual fund of the working time of one worker, respectively, in the base and planned periods (in man-hours).

An individual enterprise, determining the required number of workers to be hired, must determine the demand price for labor, that is, the level of wages.

The demand price for any factor of production and labor depends on ultimate performance. It represents the increment in the volume of output caused by the use of an additional unit of labor under fixed other conditions.

Marginal productivity is calculated on the basis of the marginal product of labor, which is understood as the increase in output produced as a result of hiring one more unit of labor.

Consequently, the management of the enterprise, based on the need to optimize all attracted resources, will use or displace labor, reaching the level of marginal productivity. The fact is that it is difficult to force an enterprise to do otherwise, since the interest of its survival in a competitive environment is under threat. In such a situation, various options are possible.

Competitiveness strategy

For outsider enterprise market, there are several ways to increase competitiveness:

A radical reorganization by revising the basic competition strategies used;

Increasing revenue by increasing prices and marketing costs;

Cost reduction and all-round savings;

Reduction of assets;

Combination of various methods.

An enterprise with a weak competitive position has, in essence, three main ways out of this situation.

It will have to increase its competitiveness by working with cheap products or by using new methods of differentiation. An effective method of maintaining and maintaining sales volumes, market share, profitability and a specific position at existing levels. Finally, business reinvestment at a bare minimum is important. Their goal is to make short-term profits and/or maximize short-term cash flow.

An enterprise with a strong competitive position is called upon to continue searching for a free market niche and to focus on making it possible to build up one's own potential. For such enterprises, it is also possible to adapt to a specific group of consumers. Another way is to create a better product. Follow the leader is not excluded. Sometimes the capture of small firms is practiced. Finally, the creation of a positive and distinctive image of the enterprise cannot be discounted.

Enterprise competitiveness, which is understood as its ability to participate in the economic competition of commodity producers for the most profitable areas of capital investment, sales markets, sources of raw materials, requires its maintenance, and sometimes even improvement.

To do this, the leader needs at least the continuation of an offensive economic policy, the preservation of current positions, and confrontation with competitors.

In any case, no matter what position an enterprise occupies in the market environment, an important condition for its survival and increase in competitiveness is the growth of labor productivity. It is higher labor productivity that has always provided and continues to provide advantages, and ultimately victory, not only for individual enterprises, their associations, industries, but also for countries.

with an increase in its productivity (conditional figures)

Periods Labor costs for the production of a unit of output Tpr / Tzh
alive (Tzh) past (Tpr) total (Tc)
units % units % units %
Option 1. Costs of both living and past labor are reduced
50,0 50,0 100,0 1,0
47,1 52,9 100,0 1,125
60,0 100,0 1,50
Option 2. The costs of living are reduced and the costs of past labor are increasing
50,0 50,0 100,0 1,0
35,3 64,7 100,0 1,83
25,0 75,0 100,0 3,0

However, the operation of the law of increasing labor productivity is not unconditional, the law does not operate automatically. It manifests itself as a tendency that can be violated under the influence of numerous factors.

A vivid example of such a violation can be the labor productivity crisis in Russia that erupted in the first half of the 1990s and has not yet been overcome at the beginning of this century. For the period 1990-1995. GDP output per person employed in the country's national economy decreased by more than 43%, in industry - by 34%, in agriculture - by 53%. In general, for 1990-2000. GDP per worker fell by almost 45%.

The growth of labor productivity does not happen by itself. For its initiation and maintenance for a long time, a variety of socio-economic conditions and the corresponding efforts of the state, economic entities, and direct participants in the labor process are necessary. From here - an objective need to manage the process of increasing labor productivity.

Labor productivity management is part of the broader process of labor and production management, which includes planning, organizing, directing, controlling and regulating. In relation to the process of labor productivity management, the following main elements can be distinguished in it: measurement, analysis and evaluation, planning, organization, control and regulation of labor productivity (Fig. 6.1).


Methods for measuring the level of labor productivity using indicators of output and labor intensity were discussed in the previous section. The dynamics of labor productivity is characterized by the rate of its growth and growth.

The growth rate gives an idea of ​​how many times labor productivity has increased over the period under study. An indicator of the growth rate is the labor productivity index (Ip t), calculated as the ratio of labor productivity levels of the reporting (Pt o) and base (Pt b) periods or as the ratio of the indices of production volume (Io) and labor costs (It) for the reporting period:

Ip t \u003d Pt o: Pt b \u003d Io: It.

The labor productivity index for a long period of time, for example, for a year, can be calculated as the product of labor productivity indices for shorter periods of time, for example, quarters or months:

Ip t g= Ip t 1kv * Ip t 2kv * Ip t 3kv * Ip t 4kv.

To determine the average growth rate of labor productivity, the average geometric indices of the indices are calculated. So the average quarterly index of labor productivity growth for the study period, consisting of n quarters, can be calculated using the formula:

Ip t cf = Ip t 1kv * Ip t 2kv * Ip t 3kv *…* Ip tn sq.

The growth rate of labor productivity shows how much labor productivity has changed over the period under study. The increase in labor productivity (ΔP t) is usually measured in% and can be calculated using one of the interrelated formulas:

ΔP t = Ip T * 100 – 100;

ΔP t \u003d (ΔO - ΔT) / (100 + ΔT) * 100,

where ΔО and ΔТ are, respectively, the increase (in %) of the volume of production and labor costs for the study period.

Another characteristic of the dynamics of labor productivity can be the indicator of incremental productivity (Pt Δ), which is used to determine the increase in production volume (%) per one percent increase in labor costs:

Fri Δ \u003d ΔO: ΔT.

In terms of its economic content, this indicator is close to the concept of "marginal labor productivity", which gives an idea of ​​the increase in physical output with an increase in labor costs by one unit and a constant value of other resources used.

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The organization of remuneration for managers, specialists and employees should be built taking into account its inherent features, which are different from the work of the bulk of workers. These features are as follows

official salaries
One of the widespread models for organizing the remuneration of managers, specialists and employees involves the development of tariff terms of payment in the form of salary schemes.

civil service
State civil service of the Russian Federation - a type of public service, which is a professional service activity of citizens of the Russian Federation in the positions of state

Bonus pay systems
An important tool for increasing the material interest of employees in improving labor results is the use of bonus payment systems, in which the bulk of wages (about

Terms and concepts
The absolute effectiveness of bonus systems Lump-sum wages Tariff-free wage systems One-time bonuses Collecti

Questions for control and self-examination
1. What is the essence and what is the purpose of the forms and systems of remuneration? 2. What are the conditions for the effective use of piecework wages? 3. What are the main trends

Payroll and its composition
The functioning of the labor force in the production process (performance of work, provision of services) is associated with significant costs on the part of the employer. labor costs (

Payroll planning
An integral element of the labor management system is payroll planning, which includes the planning of the payroll fund as a whole for the organization and separately

payroll
Aggregate planning methods that allow determining the total amount of funds needed to pay employees of an enterprise (organization) should be combined with the detail

Formation of the structural wage fund
divisions of an enterprise (organization) For large enterprises and organizations with a complex organizational structure, the problem of forming

Terms and concepts
Annual payroll Daily payroll Payroll intensity Employer labor costs Fund planning methods

Questions for control and self-examination
1. What are the main elements of an employer's labor costs? 2. What is the wage fund, and what are its components? 3. Name the main

6.2. Rationing of the costs of living labor

The norms of time spent on the manufacture of planned products and types of work (labor intensity) are developed at the enterprise to justify planned targets for increasing labor productivity, the number of employees and the wage fund.

The indicator of labor intensity is determined per unit of production in physical terms for the entire range of products and services included in the commodity (gross) output of the enterprise. With a large assortment of manufactured products, labor intensity can be taken into account by representatives of groups of homogeneous products, to which all other products are reduced. Bringing products to a conditional representative is carried out using the ratio between the technological complexity of manufacturing each type of product and the conditional representative unit.

The labor intensity of products includes only those labor costs that are produced at this enterprise. It must be borne in mind that the labor costs associated with the production of raw materials, materials, semi-finished products and components used in the manufacture of products, supplied to the enterprise through cooperation from integrating enterprises, are not included in the labor intensity of manufacturing the products of this enterprise. This fully applies to labor costs, which are due to the provision of services by third parties.

Depending on the composition of labor costs, their role in the production process, the following are taken into account. e types of labor intensity:

total labor intensity of production ( t ) - the value of labor costs of all categories of industrial and production personnel of the enterprise for the manufacture of a unit (volume) of products. It is taken into account in the structure with the following components:

technological complexity ( t 1) - labor costs of the main workers (regardless of the form of payment) that carry out a technological impact on the objects of labor. They are taken into account in the output of commercial (gross) products of the enterprise (appropriate change in the shape, condition, physical and chemical properties of the object of labor, as well as the relative position of its parts in the assembly composition);

labor intensity of production maintenance ( t 2) - labor costs of auxiliary workers of the main and all workers of auxiliary shops and services engaged in servicing production;

production labor intensity (t 3 \u003d t 1 + t 2)- labor costs of all workers (main and auxiliary shops);

the complexity of production management ( t4 ) - labor costs of all other categories of industrial and production personnel of the enterprise.

The total labor intensity of products is determined by the sum of the following components:

t \u003d t 1 + t 2 + t 4 \u003d t 3 + t 4, (6.1)

Technological labor intensity is taken into account by technological stages and types of work, and the labor intensity of production maintenance is taken into account by individual functions.

The methods of attributing labor costs for servicing production to a unit of production may be different depending on the characteristics of individual industries.

The labor costs of the workers of the main workshops engaged in servicing production are attributed to the production of the workshop in direct or indirect ways. In the second case, labor costs are attributed to labor intensity either in proportion to the numerical values ​​of the main parameters of a particular product that determine the labor intensity of maintenance (weight, length, etc.), or in proportion to the actual technological labor intensity of its manufacture.

The labor costs of workers in auxiliary shops and services can be attributed to the labor intensity of manufacturing certain types of products according to two schemes:

a) directly to the product (product, bypassing the preliminary distribution to the main workshops;

b) initially to the main workshop - in proportion to the actual volume of services rendered, and then to the labor intensity of certain types of products, similar to the distribution of costs of auxiliary workers of the main workshops.

Labor costs for production management are distributed for specific types of products in proportion to the production labor intensity.

Labor intensity varies:

a) according to the composition of the costs taken into account. Allocate factory, shop, precinct and workplace;

b) by the object of calculation. In this case, it is classified into labor intensity: the entire process of manufacturing an article (product) or its part (part, assembly); the complexity of a unit of work (services); commercial products; changes in the balance of work in progress; gross output;

c) by the nature and purpose of labor costs.

The value of the planned labor intensity of products (technological, maintenance and production management) is calculated taking into account changes in the planning period of the following values:

Production volumes;

Cooperative supplies and services received by the enterprise from outside;

Organizational-technical and natural conditions of production.

Planned technological complexity of manufacturing a unit production (t pl) is defined as the difference between the value of the actual labor intensity of the base period, adjusted for changes in the planned period of the volume of cooperation (t b.p.), and saving labor costs from changes in the organizational, technical and natural conditions for the production of E m :

The planned labor intensity of production maintenance is calculated initially for the entire scope of work of the planning period, and then for each type and unit of output. The calculation is carried out differentiated by shops for each function of production maintenance.

To calculate the savings in labor costs for maintenance of production, the calculated volume indicators are preliminarily determined by the above factors:

a) the total volume of work on maintenance of production, ensuring the implementation of the plan for the release of marketable (gross) products, including those performed by the enterprise itself, with the share of services received by the enterprise from the outside unchanged compared to the base period (U p.b)

b) the amount of work to service production to be performed by the enterprise itself, with the share of cooperative deliveries of the planned period (U P).

Based on these volume indicators, the following are calculated:

a) the cost of labor required to complete the planned scope of work with the basic labor intensity of performing a unit of work:

For base year cooperation:

b) changes in labor costs for servicing production in the planned period due to:

Changes in the scope of work E o.r:

where T b- the complexity of maintenance of production in the base period;

TO p.b1- coefficient of change in the volume of output of marketable (gross) products in the planned period, calculated according to the basic labor intensity of service:

(6.8)

where in b and B pl- volumes of output of marketable (gross) products, respectively, in the base and planning periods;

c) the planned labor intensity of servicing production for the entire scope of work performed by the enterprise itself (T pl), by excluding from the labor costs for maintenance of production in the base period the amount of savings received due to changes in the volume of work (E o.r), cooperation (E i.k), output volume (E And) and the savings planned from the introduction of organizational and technical measures (E T):

d) planned labor intensity of production maintenance per unit of work (t pl)

where P- scope of work.

The planned labor intensity of production management is determined in a similar way.

The assignment of planned costs for maintenance of production and production management to individual products is carried out in the same way as for actual costs.