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Labor indicators of the organization. Analysis of the labor resources of the enterprise

INTRODUCTION………………………………………………………………………….5

1. ESSENCE OF LABOR INDICATORS, OBJECTIVES AND INFORMATION SUPPORT OF THEIR ANALYSIS……………………..7

2. LABOR INDICATORS AND THE METHOD OF THEIR CALCULATION……………...13

3. Organizational and economic characteristics of CJSC "Izhevsk Plant of Ceramic Materials"………………..20

4.analysis of the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" for 2006 - 2008……………………………………………..28

5.measures aimed at the effective use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials"………………………………………36

conclusion………………………………………………………………….40

List of used information sources..43

applications

INTRODUCTION

Relevance of the topic. The results of the production and economic activities of the organization, the dynamics of the implementation of production plans are influenced by the degree of use of labor resources. The analysis of labor resources makes it possible to reveal reserves for increasing the efficiency of production due to labor productivity, more rational use of the number of workers and their working time. All of the above determines a fairly high degree of both social and practical significance of the direction in question in the analysis of the economic activity of an organization.

Currently, competition acts as the main mechanism for regulating the economic process. It becomes very important to make the best use of the available resources to obtain the maximum amount of profit, solving the main problems of economic activity. At the moment, the main factor that often requires significant costs is labor.

The purpose of the study in this course work was to analyze the effectiveness of the use of labor indicators of a particular organization, as well as to systematize, consolidate and expand the theoretical and practical knowledge gained, develop skills for independent work and mastering the methods of research and experimentation in solving problems and issues developed in the course work.

Achieving this goal involves solving the following tasks:

1. Determine the main tasks, directions and information support for the analysis of the effectiveness of the use of labor indicators;

2. Evaluate the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" and the methodology for their calculation;

3. Give an organizational and economic description of CJSC Izhevsk Ceramic Materials Plant for 2009;

4. To develop measures aimed at the effective use of labor indicators in CJSC Izhevsk Ceramic Materials Plant.

The subject of research in the course work is the analysis of labor indicators.

The object of the study is CJSC Izhevsk Plant of Ceramic Materials.

Study period: 2006 - 2008.

The theoretical and methodological basis for writing a term paper are the works of domestic and foreign leading scientists and economists on the topic under study, regulatory and reference materials and data from CJSC "Izhevsk Plant of Ceramic Materials".

The research methods used in writing the term paper are as follows: settlement-analytical, economic-statistical, tabular and graphic.

The information base for writing the term paper was the constituent documents, accounting forms, extracts from the business plan and accounting policy, and separate forms of primary documents.

The course work consists of an introduction, five considered questions, a conclusion, a list of information sources used, 9 tables, 5 figures and an application.

1. The essence of labor indicators, tasks and information support for their analysis

Under the labor resources of the organization understand the number and composition of its staff. Sufficient provision of the organization with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of the performance of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the provision of the organization with labor resources and the efficiency of their use.

The economy of the Russian Federation is currently heading towards accelerating the intensification of social production, increasing its economic activity and product quality requires the full mobilization of all available reserves. And this presupposes the maximum development of the economic initiative of the labor collectives of organizations. At the present stage of economic development, it is not enough to answer the question of how the task was carried out by the labor collective. It is necessary, first of all, to find out what changes in the use of labor occurred in the process of production in comparison with the task. Changes can be of two kinds: positive and negative. The purpose of the analysis of economic activity is to detect all changes, determine their nature and subsequently either promote or counteract their development, while the purpose of the analysis of labor resources is to reveal the reserves for increasing production efficiency due to labor productivity, more rational the use of the number of workers, their working time.

A correct assessment of labor indicators makes it possible to establish the most effective, corresponding to the labor expended, material incentives, to identify available reserves that were not taken into account by the planned task, to determine the degree of fulfillment of tasks and, on this basis, to determine new tasks, to orient labor collectives towards the adoption of more intense plans. The objects of analysis are shown in Figure 1.

Figure 1 - The main objects of the analysis of labor resources

The main sources of information used in the analysis of labor resources are: labor reporting data, form No. P-4 “Information on the number, wages and movement of employees”, timesheet data, one-time accounting of employees by profession and qualifications, data from sample observations of the use of labor resources, information about the labor intensity of products and tasks to reduce it.

In the process of analyzing labor indicators, the following tasks are solved:

The provision of workplaces of the production unit with personnel in the professional and qualification composition required for production (provision of production with labor resources) is assessed;

The qualitative use of labor resources (working time) in the production process is studied;

A general assessment of the dynamics and implementation of the labor productivity plan is carried out;

The influence of technical and economic factors on the level of labor productivity is measured;

The system of factors influencing labor productivity indicators is determined;

The impact of factors on the detection of deviations in the reporting indicators of labor productivity from their baseline values is quantitatively measured;

The composition and structure of the payroll in the context of groups, categories of personnel and types of payments are studied;

A factor analysis of the payroll fund is carried out;

The influence of labor factors on the performance of the organization is summarized.

When conducting a comprehensive analysis of the use of labor resources, the following indicators are considered:

Security of the organization with labor resources;

Characteristics of the movement of labor;

Social security of members of the labor collective;

Use of the working time fund;

labor productivity;

Profitability of personnel;

Labor intensity of products;

Payroll analysis;

Analysis of the effectiveness of the use of the wage fund.

In conditions of economic instability, the actual need of the organization for personnel of certain categories is constantly changing under the influence of internal and external factors. Such changes do not always mean an increase or maintenance of the need for labor force. The introduction of new technologies, the development of the production of competitive products, the reduction of market demand for manufactured goods and services can lead to a decrease in the number of personnel, both in individual categories and in the entire composition. Therefore, the determination of the real need for the labor force and the forecast of its change should become the basis for improving personnel management in organizations.

The labor resources of CJSC Izhevsk Ceramic Materials Plant are divided into industrial and non-industrial personnel.

By the nature of the functions performed, industrial production personnel (PPP) are divided into workers and employees.

Workers are workers directly involved in the production of products (services), repairs, movement of goods, etc. Depending on the nature of participation in the production process, workers, in turn, are divided into main (producing products) and auxiliary (serving the technological process).

The employees include managers, specialists and technical performers.

Managers are employees holding the positions of heads of the organization and its structural divisions (functional services), as well as their deputies.

Specialists - employees performing engineering, economic and other functions. These include engineers, economists, accountants, sociologists, legal advisers, raters, technicians, etc.

Technical performers (employees) - employees involved in the preparation and execution of documents, economic services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).

Depending on the nature of labor activity, the personnel of the organization are divided into professions, specialties and skill levels.

Profession - a certain type of activity (occupation) of an employee, due to the totality of knowledge and labor skills acquired as a result of special training.

A specialty is a type of activity within a particular profession that has specific features and requires additional special knowledge and skills from employees. For example: an economist-planner, an economist-accountant, an economist-financier, an economist-labor worker within the framework of the profession of an economist.

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.

Information about the employees of the organization is systematized in the staffing table. The staffing table is an internal document of the organization, which determines the structure, number of posts, official salaries for each specific unit and for the organization as a whole. The staffing structure and staffing of the organization are developed independently, and they fix in a consolidated form the existing division of labor between employees, described in the job (work) instructions. The staff list, fixing the situation in the number of professional and qualification staff at a certain moment, should be a document of a certain period of validity. Practice shows that such the most optimal period may be a year.

As a result, we found out that the labor resources of an organization are the number and composition of its staff. In order to understand how efficiently labor resources are used, it is necessary to analyze their condition and efficiency of use. Consider various methods for assessing labor indicators.

2. LABOR INDICATORS AND THE METHOD OF THEIR CALCULATION

The practical fulfillment of the set task cannot be achieved without a comprehensive, systematic and daily analysis of economic activity. The analysis of labor indicators in the organization is one of the means of improving the practice of planning and economic management in the field of labor. Analysis of any one indicator or phenomenon in isolation from all others does not give the desired result. Therefore, a comprehensive analysis is needed, which involves studying the level and dynamics of any individual indicator in close connection and interdependence with changes in the level and dynamics of the rest.

However, the analysis of labor indicators in itself provides only the necessary information about the state of affairs, which cannot have any practical significance. Only the adoption of managerial decisions on its basis and their implementation are of practical importance.

To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:

1. Turnover ratio for acceptance (k pr):

where N pr - the number of personnel hired

H cf - average headcount

2. Retirement turnover ratio (k pr):

where N in - the number of dismissed for all reasons

3. Coefficient of total turnover (k about):

k vol \u003d , (3)

4. Staff turnover rate (k t):

where N uv - the number of those who left of their own free will and at the initiative of the administration for violation of labor discipline

5. Frame constancy ratio (k ps):

K ps = , (5)

where Ch pror is the number of employees who worked the whole year.

Personnel turnover rates are not planned, therefore their analysis is carried out by comparing the indicators of the reporting year with those of the previous year. Worker turnover plays a big role in the organization's activities. Permanent personnel who have been working in the organization 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. Staff constancy and stability coefficients reflect the level of remuneration and satisfaction of employees with working conditions, labor and social benefits.

Indicators of the provision of the organization with employees do not yet characterize the degree of their use and, of course, cannot be factors that directly affect the volume of output. Output depends not only on the number of employees, but also on the amount of time worked by them. Indicators of the use of working time are important in the system of labor indicators in organizations.

The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund.

The working time fund (FRV) depends on the number of workers (HR), the number of days worked by one worker on average per year (D), the average length of the working day (P):

PDF=HR*D*P (6)

The object of analysis in this case is the deviation of the actual hours worked in man-hours in the reporting period from the corresponding planned indicator. This deviation can be affected by such factors as: a change in the number of workers, a change in the length of the working period and a change in the length of the work shift.

The influence of these factors on the change in the working time fund can be established by the method of chain substitution:

1) Change in the number of workers:

DFRV chr \u003d (CR f - CR pl) * D pl * P pl (7)

2) Changing days worked:

DFRV d \u003d (D f - D pl) * CR f * P pl (8)

3) Change in the average working day:

DFRF t. see = (P f - P pl) * D f * CH f (9)

It is possible that working time according to the established working regime is fully used: there are no downtime or absenteeism. But there are also possible losses of working time as a result of absenteeism and downtime of equipment from the inefficient use of working time.

Distinguish between the concepts of safe days, all-day and intra-shift downtime, absenteeism and absenteeism. A worker may show up for work and not work during the entire shift or part of the shift. Hence the concept of all-day and intra-shift downtime. Absenteeism is a failure to appear at work for disrespectful reasons, that is, without legal grounds for this.

When analyzing, it is important to establish which of the reasons that caused the loss of working time depend on the labor collective (absenteeism, equipment downtime due to the fault of workers, etc.) and which are not due to its activities (vacations, for example). Elimination of losses of working time for reasons that depend on the labor collective is a reserve that does not require capital investments, but allows you to quickly get a return.

It is also necessary to pay attention to unproductive costs of working time (hidden losses of working time). This is the cost of working time for the manufacture of rejected products and the correction of defects, as well as in connection with deviations from the technological process.

To determine the unproductive loss of working time associated with marriage, it is necessary to divide the sum of the wages of workers in rejected products and the wages paid to workers to correct it by the average hourly wage of workers.

Reducing the loss of working time is one of the reserves for increasing output. However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, because. they can be compensated by increasing the intensity of work of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.

Labor productivity is the most important indicator of the entire system of labor indicators in organizations. Labor productivity is an indicator of the fruitfulness 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 output. The output indicator can be measured by any work: the production of products, the sale of goods or the provision of services. Labor productivity ( P) is calculated by the formula:

P = O / H, (10)

where O is the amount of work per unit of time,

H is the number of employees.

In the process of analyzing labor productivity, it is necessary to establish the degree of fulfillment of the plan and the dynamics of growth, the reasons for changing the level of labor productivity. Such reasons may be a change in the volume of production and the number of PPPs, the use of mechanization and automation tools, the presence or elimination of intra-shift and all-day downtime, etc.

The general indicator of labor productivity (output per worker or one worker) largely depends on the material intensity of individual types of products, the volume of cooperative deliveries, and the structure of products.

Labor productivity is calculated per PPP worker and per worker. The presence of these two indicators allows you to analyze the shifts in the structure of the organization's personnel. The higher growth rate of labor productivity per PPP employee compared to the growth rate of labor productivity per worker indicates an increase in the proportion of workers in the total number of PPPs and a decrease in the proportion of employees. An increase in the proportion of employees is justified only if, at the same time, an increase in the productivity of all PPP personnel is achieved due to a higher organization of production, labor and management. As a general rule, the rate of productivity growth per PPP worker (per worker) should be equal to or higher than the rate of productivity growth per worker.

Given the great importance of labor productivity growth for the development of the country's economy, much attention is paid to the economic analysis of this indicator, the content and direction of which is determined by the tasks set. The traditional domestic approach to analysis involves studying the change in an indicator over a specific period, calculating the influence of various factors on its change and assessing their influence, studying the indicator in dynamics over a number of years, etc. In the factor analysis of labor productivity, the indicators that had a direct impact on its change are studied. For example, the influence of the share of workers employed in production, the number of days worked, the length of the working day and the hourly productivity of the worker for a specific period is studied. Calculations are performed according to the formula:

P = At * D * R * Pch, (11)

where P- labor productivity;

At- index of the share of workers employed in production in the total number of workers ;

D- the average number of days worked by one production worker ;

R- the average length of the working day;

Pch- hourly labor productivity of workers employed in production.

Various factors influence the level of labor productivity. The impact of intensive factors on the level of labor productivity is manifested through a change in the average hourly output, which leads to a change in the volume of output.

An analysis of the fulfillment of the task in terms of labor productivity allows us to proceed to an analysis of the impact on the volume of production of labor factors in general, characterizing the availability of labor, its use and growth in labor productivity.

The analysis of labor factors consists in determining the nature and magnitude of the influence of each factor on the deviation from the plan in terms of output.

The object of analysis is the magnitude of the deviation of the actual output from the planned one. Three groups of factors influence the change in output volume:

Change in the level of use of labor means (fixed assets),

Change in the level of use of objects of labor (circulating funds),

Change in the level of use of labor factors.

Labor factors influencing the change in actual output from planned output include:

The number of workers

The number of working days worked by one worker per year,

The number of hours worked per worker per day

Average hourly output per worker.

There are several methods for calculating the labor indicators of an organization, but it is advisable for us to use only one. In order to determine which methodology to apply, it is necessary to have information about the financial condition of the organization, for this we will further consider the organizational and economic characteristics of CJSC Izhevsk Ceramic Materials Plant.

3. Organizational and economic characteristics

Izhevsk plant of ceramic materials was built in 1897. Raw wood was hand-made by khlopushi, drying was carried out in drying sheds, and firing was carried out in incandescent furnaces, where firewood was the fuel. All work was done by hand and wheelbarrows. In 1929, an 18-chamber ring kiln "Hoffmann" was built. Until 1957, the Zarechny brick factory was seasonal, i.e. shaping and drying was carried out only in the summer, and firing was carried out all year round. In 1958, the first stage of drying tunnels was built, and in 1960 the second. Thus, in 1961, the plant was already operating as a year-round plant with a total one-time capacity in the drying chambers of 104,000 bricks. At the same time, the drying sheds were liquidated.

In 1962, the construction of a new plant for the production of building blocks based on raw materials from the existing Zarechny plant began. The plant was built with a design capacity of 28 million tons of bricks.

In 1965, the construction of a ceramic gravel workshop with a design capacity of 80,000 m 3 was completed.

Workshop No. 1 worked at that time on solid fuel - hard coal, and workshop No. 3 on fuel oil. In the workshops, gas pollution exceeded the norm by 150-180 times. The shift workers looked like they had white teeth and eyes.

At the end of 1967, workshops No. 1 and No. 3 were switched to gas fuel (associated gas).

In subsequent years, there was a gradual increase in labor productivity, improvement of working conditions, reduction of the harmfulness of production, and the development of more and more new quarries.

The plant received the status of a closed joint-stock company and began to be called the Izhevsk Ceramic Materials Plant in 1996, before that it was called Udmurtkeramika, for a short time it was a CJSC and an OJSC.

"Izhevsk Plant of Ceramic Materials" is a closed joint stock company and operates on the basis of the charter and legislation of the Russian Federation. The shareholders of the company may be legal entities and citizens of the Russian Federation recognizing the provisions of the charter.

Full company name of the Company: Closed Joint Stock Company "Izhevsk Plant of Ceramic Materials".

Abbreviated name of the Company: ZAO IZKM.

The postal address coincides with the legal one: Izhevsk, st. O.Koshevoy, 2.

Industry affiliation - civil engineering.

The founder of the closed joint-stock company, as well as its largest shareholder, owning a controlling stake, is the director of the plant - Luchkin M.M.

CJSC "IZKM" is endowed with the right of ownership to all property belonging to it and can dispose of it at its own discretion. The authorized capital is 17.000.000. The reserve fund is created in the amount of 15% of the authorized capital. The norm of annual deductions to the reserve fund is at least 5% of net profit.

In accordance with Article 94-FZ "On Joint Stock Companies", the Charter of a closed joint stock company was approved, in accordance with which the organization operates.

The organizational and managerial structure of the organization, shown in Figure 2, is linear in nature, and is built on the principle of unity of command. Decision making and responsibility rests entirely with the manager.

All production departments and its management apparatus are subordinate to the chief director, as well as some departments of the administrative apparatus: accounting, technical and control department, capital construction department, legal bureau, personnel department, etc. It is he, together with the chief engineer, who is responsible for the work of the organization, and also determines the main development strategy.

The calculation of economic indicators in the organization is carried out by the planning and economic department and accounting.

Figure 2 - Organizational and managerial structure CJSC "Izhevsk Plant of Ceramic Materials"

The shop floor management structure is based on the same principles as the management of the entire organization.

The subject of the Company's activities is production and economic activities aimed at meeting public needs for industrial and technical products and consumer goods, the development and implementation of new technologies in production, the practical implementation of scientific and technological achievements, the performance of other works and the provision of services.

To prevent social risks (strikes, mass dismissal of workers), the organization pays great attention to the issues of social protection of members of the labor collective, namely, the provision of material assistance, primarily to large families, the issuance of benefits for treatment. Great attention is paid to measures to improve working conditions and improve the skills of employees.

It is planned to improve the existing production technology aimed at improving the quality of products. In particular, it is planned to improve the appearance of the product, increase the branding of products, expand its range through the use of high-quality raw materials. Introduction of new technological regimes, modernization of technological equipment and tooling.

The main products manufactured by Izhevsk Ceramic Materials Plant CJSC are building materials: bricks, stones, expanded clay gravel.

To get a complete picture of the activities of CJSC "Izhevsk Plant of Ceramic Materials" let's analyze its economic condition.

For the analysis and dynamics of the organization's property structure, we use the data of Form No. 1 "Balance Sheet" for 2006-2008. The dynamics and structure of the property of the organization CJSC "Izhevsk Plant of Ceramic Materials" are presented in table 1.

Table 1 - The composition and dynamics of the property of the organization CJSC "Izhevsk Plant of Ceramic Materials" for 2006-2008

Organization property							Rate of change in %, 2008 to 2006
Organization property							Rate of change in %, 2008 to 2006

1. Current assets
2. Non-current assets

From the data in Table 1 it follows that the largest share is occupied by current assets, their share in 2008 was 53.46%, in 2007 - 54.71%, and in 2006 - 55.40%. During the analyzed period, their amount decreased by 1860.55 thousand rubles. or by 5.46%.

The growth rate of non-current assets is higher than the growth rate of working capital, this may indicate a reduction in the production activities of the organization. A decrease (in absolute terms) in the balance sheet for the reporting period may also indicate a reduction in the organization's economic turnover.

In general, all property of the organization decreased by 1251.26 thousand rubles. or by 2.03%.

Having analyzed the property of the organization, it is advisable to proceed to the analysis of the sources of its formation.

For the analysis and dynamics of the structure of the sources of formation of the organization's property, we use the data of Form No. 1 "Balance Sheet" for 2006-2008. The dynamics and structure of the sources of property of the organization CJSC "Izhevsk Plant of Ceramic Materials" are presented in Table 2.

Table 2 - The composition and dynamics of the sources of formation of the property of the organization CJSC "Izhevsk Plant of Ceramic Materials for

2006-2008

After analyzing the data in Table 2, we note that the property of the organization is formed both at the expense of equity capital and borrowed capital (short-term and long-term liabilities).

The largest share in the formation of the organization's property is occupied by the article "Capital and reserves". In 2006 - 71.74%, in 2007 - 72.68%, in 2008 - 74.96%.

During the analyzed period, this item increased by 1041.8 thousand rubles. or by 2.36%. From this we can conclude that the financial stability of the organization has increased.

The share of short-term liabilities in the analyzed period decreased from 28.26% in 2006 to 24.39% in 2008. Long-term liabilities occupy a very small share in the organization's property - 0.65%. In 2006, they were not represented at all in the structure of liabilities, which is unfavorable, given that the presence of long-term liabilities is a positive factor in the organization's activities.

Table 3 shows the main technical and economic performance indicators of CJSC "Izhevsk Ceramic Materials Plant" for 2006-2008.

Table 3 - The main technical and economic indicators of CJSC Izhevsk Ceramic Materials Plant for 2006-2008.

Indicators				Rate of change, %

Revenue from the sale of goods, thousand rubles
Cost of goods sold and services rendered, thousand rubles
Profit from sales, thousand rubles
Net profit, thousand rubles
Labor productivity, thousand rubles per person
Number of PPP, thousand rubles
Wage fund PPP, thousand rubles
Average salary of the PPP, thousand rubles
Costs per 1 ruble of sold products, kop.
Return on sales, %

According to Table 3, we can say that the volume of output for the study period increased significantly - by 16.78%. The activity of the organization for the study period was profitable, profit from the sale of products increased by 5.38%, and net profit increased by 1.89%. However, the cost of production increased even more - by 18.67%. The increase in prime cost in the period was largely caused by a significant increase in the cost of resources, in particular, prices for fuel and material resources rose sharply.

Thus, the efficiency of the organization's activities has decreased, as a result of the outpacing growth rate of cost over revenue.

The number of personnel in the analyzed period increased by 2.81%, and the payroll increased by 23.08%, the average salary increased by 31.85%. Labor productivity in the study period increased by 11.58%, thus, the growth rate of wages is ahead of the growth rate of labor productivity, and this should not be, ideally, for every 4-5% increase in labor productivity, there should be an increase in wages by 2- 3%. The organization is forced to take these measures in order to reduce the high turnover of staff.

Costs per ruble of products increased by 1 kopeck, profitability of sales decreased by 12.72. Decrease in profitability is caused by growth of production cost.

In general, the situation of the organization at the moment can be considered satisfactory. Since the purpose of the study is to analyze the effectiveness of the use of labor indicators, then we will analyze labor indicators in CJSC Izhevsk Plant of Ceramic Materials for 2006-2008.

4. analysis of the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" for 2006 - 2008.

The initial stage of the analysis of the effectiveness of the use of labor indicators is the analysis of the qualitative characteristics of the personnel. The main characteristics of the human resources of CJSC "Izhevsk Plant of Ceramic Materials" are presented in Table 4.

Table 4 - Qualitative characteristics of the personnel of CJSC Izhevsk Ceramic Materials Plant for 2007-2008.

Group of workers					rate of change,
Group of workers					rate of change,

By age, years 20 to 30 30 to 40 40 to 50 50 to 60 Over 60

By gender

Of Education Specialized secondary Average total Lower secondary

For a visual presentation of information on the qualitative characteristics of the personnel of CJSC Izhevsk Ceramic Materials Plant, we will draw up diagrams according to table 4.

Figure 3 - Age structure of personnel CJSC "Izhevsk Plant of Ceramic Materials"

As can be seen from Table 4 and Figure 3, in general, the age of workers ranges from 30 to 50 years, the age structure of workers has changed little since 2006. Employees aged 30-40 make up 29% of the staff, and 40-50 - 28%. That is, in total they gain 57%, more than half.

Figure 4 - The structure of personnel by gender in CJSC "Izhevsk Plant of Ceramic Materials"

As can be seen from Table 4 and Figure 4, the number of male employees in CJSC Izhevsk Ceramic Materials Plant significantly exceeds the number of women. This is due to the specifics of production, since the work is mainly associated with the movement of heavy loads, work at the machine and simply with difficult working conditions.

Figure 5 - Staff qualification level in CJSC "Izhevsk Plant of Ceramic Materials"

As can be seen from Table 4 and Figure 5, employees in the organization under study mainly have secondary specialized education, this can be explained by the fact that, in general, production requires people with working specialties with certain knowledge, skills and qualifications. The number of employees with higher education almost corresponds to the number of specialists and managers, since it is these employees who should have it.

The next stage of the analysis is the analysis of the number of personnel. Table 5 presents indicators of the number of personnel and categories of employees.

Table 5 - Analysis of the structure and dynamics of industrial production personnel (PPP) of CJSC "Izhevsk Ceramic Materials Plant" for 2006-2008

							Change


Average number of total:
including: 1. Workers
major auxiliary
2. Specialists
3. Employees

Table 5 shows that the average number of employees of the organization in 2008 compared to 2006 increased by 5.81% or 9 people. The increase in PPP was due to an increase in the number of workers by 7 people or 2.76%, with the main increase in the number of auxiliary workers. The number of specialists and employees increased slightly by 2.17% and 5%, respectively. This is natural, since neither reorganization nor an increase in the number of departments took place over the past year.

The most important characteristic of the state of personnel in the organization is their dynamics: employees go to work, leave for various reasons. Therefore, it becomes necessary to determine the total number of employees hired or fired over a given period. To characterize the size of the movement of the labor force, it is customary to determine a number of indicators (coefficients): the turnover rate for admission, for retirement, the overall turnover rate, the staff turnover rate, and the staff retention rate. Data for the analysis of the movement of personnel are contained in table 6.

Table 6 - Data for the analysis of the movement of personnel in CJSC "Izhevsk Plant of Ceramic Materials" for 2006-2008.

Index				Rate of change, %

Average headcount workers
Accepted during the year new employees
Employees withdrew
Retirement
Of your own accord
For breach of discipline
Acceptance turnover ratio, %
Retirement turnover ratio, %
Total turnover ratio, %
Staff turnover rate, %
Personnel retention rate, %

We calculate the indicators of personnel movement and present the results in Table 6.

1) Using formula 1, we calculate the turnover ratio for acceptance (k pr) for 2006-2008:

k ex2006 ==17.81% k ex2007 ==16.98% k ex2008 =%=16.11%

1) Using formula 2, we calculate the retirement turnover ratio (k pr) for 2006-2008:

k in 2006 ==15.0% k in 2007 ==13.89% k in 2008 ==13.37%

2) Using formula 3, we calculate the coefficient of total turnover (k rev) for 2006-2008:

k about 200 6 = \u003d 32.81% k rev2007 \u003d \u003d 30.86% k rev2008 \u003d =29,48%

3) Using formula 4, we calculate the staff turnover rate (k t) for 2006-2008:

k t2006 ==10.00% k t2007 ==10.19% k t2008 ==10.33%

4) Using formula 5, we calculate the staff retention rate (k ps) for 2006-2008:

k ps2006 = =85.00% k ps2007 = =86.11% k ps2008 = =86,63%

As can be seen from Table 6, the staff turnover in the organization in 2008 was high - 10.33%, which is a lot for an organization of this type, since the longer an employee (worker) works at a given workplace and on this equipment, the higher his qualification . If you look at the dynamics, it can be noted that the staff turnover last year was about the same - 10%, that is, the management of the organization could not solve this problem during the year.

The completeness of the use of labor resources can be assessed by the number of days and hours worked by all workers for the analyzed period of time, as well as by the degree of use of the working time fund (table 7). Such an analysis is carried out for each category of workers, for each production unit and for the organization as a whole.

Table 7 - Analysis of the use of the working time fund in CJSC "Izhevsk Plant of Ceramic Materials" for 2008

Table 7 continued

As can be seen from Table 7, in 2008 the actual fund of working time is less than planned. In order to determine why the deviations occurred, it is necessary to conduct a factor analysis of the fund of working hours.

In the analyzed organization, the actual fund of working time is less than the planned one by 20,190 hours. The influence of factors on its change can be established by the method of absolute differences.

(man-hours).

Balance of comparisons = - 12719 - 2061.9 - 11953.8 = - 26734.7.

As can be seen from the calculations, the organization uses the available labor resources insufficiently. Due to the fact that the number of workers is actually less than planned, the working time fund is 26,734.7 hours less than planned. That's a pretty big waste of time.

To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared. They can be caused by various objective and subjective circumstances not provided for by the plan: additional leaves with the permission of the administration, diseases of workers with temporary disability, absenteeism, downtime due to malfunction of equipment, machines, mechanisms; due to the lack of work, raw materials, materials, electricity, fuel, etc.

Table 8 - Production indicators in CJSC Izhevsk Ceramic Materials Plant for 2007-2008

Indicators	Rate of change, in % 2008 to 2007	Implementation of a plan, %
Indicators	Rate of change, in % 2008 to 2007	Implementation of a plan, %

1. Average annual output of a worker
2. Average annual output of a worker
3. Average daily output of a worker
4. Average hourly output of a worker
5. Average annual output of a worker in standard hours

Evaluation of the fulfillment of the plan in terms of labor productivity is given by the average annual output of the worker. The production plan was exceeded by 2.2%.

Productivity increased in 2008 compared to 2007 by 113.58% or 25.11 thousand rubles. (210.03-184.92), this is a positive moment for the organization, since an increase in production volume will entail an increase in profits for ZAO Izhevsk Ceramic Materials Plant.

As it turned out, in the course of the analysis, labor resources in the organization under study are effectively used.

But, despite this, there is a need to develop measures aimed at the effective use of labor indicators in CJSC Izhevsk Ceramic Materials Plant.

5. measures aimed at the effective use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials"

The main direction of the efficiency of using labor indicators is to increase labor productivity.

To increase labor productivity, it is necessary either to increase output or reduce the number of PPPs. Therefore, we propose the following activities:

1. Modernization of the automatic gardener, which will reduce the number of manual labor and release 10 sorters.

2. Mastering palletless shipment to consumers, which will free 9 more people.

The release of 19 people can cover the planned need for workers, which was not achieved.

The output can be increased through the introduction of drying technology on extended dryers, this will allow loading more raw products into the dryer, the output will increase by 5%, with the same number.

The organization is also experiencing staff turnover. An important reserve for improving the use of labor is the reduction of staff turnover. Significant opportunities for saving labor lie in the reduction of interruptions in work when moving from one job to another. Labor efficiency is reduced due to staff turnover and due to the fact that during the time that preceded the dismissal, and at the beginning of work in a new place, the employee's labor productivity decreases. But we are not talking about the complete elimination of staff turnover, but about achieving its optimal value. The turnover rate is quite high in both 2006 and 2008. To reduce staff turnover, it is necessary, first of all, to improve socio-economic and working conditions. It is necessary to reduce as much as possible, and in the future to oust, manual, low-skilled and heavy physical labor through comprehensive mechanization and automation of production processes. It is necessary to improve the maintenance of workplaces, sanitary and hygienic working conditions.

3. It is also possible to introduce a system of professional and qualification advancement in the organization. The systematic movement of young workers from less prestigious jobs in which they must work for a certain time to more meaningful types of work based on standard tenure in these jobs increases interest in work, increases earnings and helps reduce turnover.

4. In the course of the analysis, it was revealed that the working time fund is not fully used, as a result, labor productivity in the organization is 4.4% less than it could be if the planned indicators were met, 3381.508 thousand rubles are lost. in a year. Therefore, it is necessary to reduce the loss of working time, increase the secret fund of working time.

5. In order to secure workers in the workplace, it is necessary to increase wages by 17% in 2009, so that the growth in wages would cover inflation and at the same time increase the well-being of workers (the necessary funds can be taken from profits). The wage bill in 2008 amounted to 15,409.8 thousand rubles, with its growth by 18% in 2009 it will be equal to 18,183.56 thousand rubles, i.e. the wage bill will increase by 2,773.76 thousand rubles.

6. To increase the number of days worked by one worker, it is necessary to reduce the number of absences due to illness. Based on the data of medical records, it can be seen that workers in the workshops are ill mainly with colds and viral infections. The main peak of diseases occurs in the winter months, this is due to the fact that in many rooms the ventilation is not working properly and to ventilate the rooms simply open windows or doors, thereby increasing the risk of disease. Therefore, it is necessary to repair ventilation, which will reduce the incidence to the planned four days a year.

7. Attention should also be paid to streamlining the practice of granting leave with the permission of the administration. In fact, their number is two days more than according to the plan and according to labor legislation.

Calculation of the economic efficiency of measure No. 1 (modernization of the vending machine).

The data for calculations are contained in Table 9.

Table 9 - Initial data for the calculation of economic efficiency in CJSC "Izhevsk Plant of Ceramic Materials"

Auxiliary calculations:

Annual savings on wages, rub.

3450*10*12=414000

Savings on deductions, rub.

Savings on overalls, rub.

Total savings, rub.

414000+107640+4330=525 970

Calculation of economic efficiency:

1. Increase in labor productivity, %

, (12)

where E P - savings in the number (release) of employees after the implementation of measures, people;

N F - the number of workers.

2. Annual economic effect, rub.

Thus, the installation of a sadchik machine allows you to:

Release 10 people;

Increase labor productivity in the organization by 3.98%;

Get an annual economic effect in the amount of 69670 rubles, already

in the first year of installation.

The above calculations indicate the feasibility and economic efficiency of the proposed event.

CONCLUSION

In this course work, we have analyzed the effectiveness of the use of labor indicators of the organization.

Based on the analysis of the financial and economic activities of the organization, it can be concluded that at present CJSC "IZKM" is a fairly financially stable and profitable organization. Sales volumes of products in the study period increased by 17%, this was due to an increase in sales markets and an increase in demand for products.

The financial stability of the organization tends to increase, the share of equity in the property of the organization is growing and exceeds 60% (recommended value). Accounts receivable and accounts payable are declining at the same rate, which means that the solvency of the organization's customers is increasing simultaneously with the growth of the organization's solvency, this is certainly a good trend.

An analysis of the economic activity of the object of study showed that the growth rate of non-current assets is higher than the growth rate of working capital, this may indicate a reduction in the production activities of the organization. The decrease (in absolute terms) of the balance sheet currency for the reporting period, which we observed in the balance sheet of our organization, may also indicate a reduction in the organization's economic turnover. Therefore, CJSC "IZKM" needs to increase the volume of working capital.

Based on the analysis of labor indicators, the following conclusions can be drawn.

In 2008, there was an overexpenditure of labor, as well as the turnover rate was quite high. Basically, the outflow of workers from the organization occurred at their own request, which negatively affects the implementation of the production program of the organization. This reason is subjective, therefore, is manageable. We have proposed, next year, to increase the level of wages by 17%, so that its growth would cover inflation and improve the welfare of workers. It is also necessary to pay attention to the promotion of employees on the career ladder.

An analysis was also made of the effectiveness of the use of working time by workers, and its losses were identified in comparison with the plan. It is necessary to achieve an increase in the fund of working hours. This can be done by increasing the number of days worked. In the course of the analysis, we found that the reduction in the number of days worked was caused by illness and vacations of employees with the permission of the administration. Both of these indicators exceed the planned ones. Therefore, we proposed to carry out preventive maintenance of the premises, namely, to repair the ventilation. Vacations with the permission of the administration must be reduced to three days - that is how many days an employee is allowed not to go to work without a good reason and with the permission of the administration under labor law.

An analysis of labor productivity showed its growth in the study period by almost 14%. It is necessary to ensure further growth in labor productivity in order to increase production efficiency, to ensure a balanced increase in average wages and labor productivity (as you know, for every 4-5% increase in labor productivity, there should be 2-3% increase in wages). You can achieve an increase in labor productivity by:

1) increase in output due to more complete use of the production capacity of the organization;

2) reducing labor costs for its production by intensifying production, improving product quality, introducing integrated mechanization and automation of production, more advanced equipment and production technology, reducing losses of working time by improving the organization of production, logistics and other factors in accordance with plan of organizational and technical measures;

3) introduction of a system of professional and qualification advancement;

4) reducing the loss of working time, by increasing the secret fund of working time;

5) increasing the motivation of employees by increasing wages by 17%;

6) reducing the number of absences due to illness by repairing ventilation;

7) streamlining the practice of granting holidays.

The calculations presented in the work indicate the feasibility and economic efficiency of the above activities.

In general, the situation of the organization at the moment can be considered satisfactory, the organization has a profit, there is a demand for products, the organization is profitable, labor productivity, output and production volumes are growing. CJSC "IZKM" has all the prerequisites for its further development and growth.

List of used information sources

1. Labor Code of the Russian Federation: federal law: dated December 30, 2001 No. 197-FZ

2. Tax Code of the Russian Federation, part 1: federal law: ed. dated 24.06.2007 No. 126-FZ

3. Tax Code of the Russian Federation, part 2: federal law: ed. dated May 17, 2007 No. 117-FZ

4. Civil Code of the Russian Federation, part 3: federal law: ed. dated 24.06.2007 No. 126-FZ

5. Federal Law "On Accounting": ed. from 03.11.2006

6. Regulations on accounting and financial reporting in the Russian Federation (as amended by Orders of the Ministry of Finance of the Russian Federation dated March 26, 2007 N 26n)

7. Analysis of the financial - economic activities of the enterprise: textbook for universities / Ed. prof. N.P. Lyubushin. - M.: UNITI-DANA, 2006. - 471 p.

8. Berdnikova T.B. Analysis and diagnostics of financial and economic activity of the enterprise. Proc. allowance. –M.: INFA-M, 2005-215s.

9. Boronenkova S.A. Management Analysis: Textbook - M.: Finance and Statistics, 2006 - 384p.

10. Bocharov V.P., Guseva L.I. Workshop on economic complex analysis in commercial organizations. Voronezh, 2007. - 185p.

11. Burtsev V.V. Organization of the internal control system of a commercial organization. –M. 2005 –320s.

12. Gilyarovskaya L.T. Economic analysis. Textbook for universities - M .: UNITI, 2006 - 522s.

13. Efimova O.V. The financial analysis. - M .: Publishing house Accounting, 2005 - 528s.

14. Kovalev V.V. Volkova O.N. Analysis of the economic activity of the enterprise. - M.: 2007 - 424s.

15. Alekseeva A.I., Vasiliev Yu.V., A.V., Maleeva, Ushvitsky L.I. Comprehensive economic analysis of economic activity: Study guide. - M.: Finance and statistics, 2006. - 672p.

16. Kotlyarov S.A. Cost management. - St. Petersburg: Peter, 2006 - 160s.

17. Lyubushin N.P., Leshcheva V.B., Dyakova V.G. Analysis of financial and economic activity: Textbook for universities. M.: UNITI - DANA, 2005 - 407p.

18. Mazmakova B.G. Payroll Management: Textbook. - M.: Finance and statistics, 2007 - 368s.

19. Nikolaeva S.A. Accounting policy of the organization in 2002: Principles of content formation, practical recommendations. - M: Analytics-press, 2005. - 360s.

20. Prykina L.V. Economic analysis of the enterprise. Textbook for high schools. - M.: UNITI-DANA, 2008 - 360s.

21. Savitskaya G.V. Analysis of the economic activity of the enterprise. Tutorial. - Minsk: New knowledge, 2005 -704s.

22. Financial business plan: Textbook / Ed. Popova V.M. - M .: Finance and statistics, 2006-480s.

23. Chueva L.N., Chuev I.N. Analysis of financial and economic activity: Textbook. - 7th ed., revised. and additional - M .: Publishing and Trade Corporation "Dashkov and Co", 2008. - 352 p.

24. Shadrina G.V., Alekseenko V.B. – Comprehensive economic analysis of economic activity. - Moscow State University, 2007-240s.

25. Sheremet A.D., Saifulin R.S., Negashev E.V. Methods of financial analysis - M.: Infa-M, 2005 - 208p.

26. Charter of ZAO Izhevsk Plant of Ceramic Materials

27. Accounting policy for the purposes of accounting and tax reporting for 2006-2008.

Wage fund, consumption fund, average wage.

In the new economic conditions, the planning of labor indicators is of particular importance. In the first place, the task is put forward to fulfill the production program for the production of competitive products, using the best means with the lowest cost of living and materialized labor. This enhances the importance and influence of labor indicators on the entire course of the production process.

Labor indicators are organically interconnected with other indicators of operational and strategic plans, since they are an integral part of technical, economic and financial planning, and are certainly reflected in determining the costs of production in the calculation of the economic effect and in the distribution of profits.

The system of labor indicators - indicators characterizing the state and level of use of the organization's labor potential, the factors that determine it, as well as the degree of its influence on the final results of the organization's activities. Labor indicators include labor productivity, output, labor intensity of the production program, labor intensity of units of production, number and composition of personnel, wage fund, wage fund, consumption fund, average wage.

The central place in the system of indicators is occupied by the planning of labor productivity.

An increase in labor productivity is the main factor in the growth of efficiency and the development of all production. It is directly related to a decrease in the labor intensity of products, rational use of working time, advanced training of workers, good organization of labor and a system of its stimulation, etc.

The labor intensity of a unit of production forms the basis for the formation of the number and composition of personnel and is directly related to the regulation of labor and the formation of its payment.

The complex system of labor indicators can be represented by five functional and one integral subsystems.

1. The 1st subsystem "Workforce" is characterized by extensive (number of personnel, staff structure by category, etc.) and intensive (shift rate, morbidity rate, turnover rate, injury rate, etc.) indicators.

2. The 2nd subsystem "Working time" is characterized by extensive (balance of working time of one employee, intra-shift losses, etc.) and intensive (reserves for consolidating the working day, reducing time costs, etc.) indicators.

3. The 3rd subsystem "Quality of labor" is characterized by the level of production from the first presentation, reduction of losses from marriage, etc.

4. The 4th subsystem "Labor productivity" is characterized by an increase in the technical level of production (mechanization of production, modernization of equipment), improvement of management, organization of labor and production (rationalization of managerial work, labor rationing), a change in the structure of production (change in production volumes), an increase in quality human factor (growth of the professional and qualification level).

5. The 5th subsystem “Labor costs” is characterized by absolute (labor costs, social payments, average wages) and relative (share of labor costs in total production costs, share of labor costs per unit of output ) indicators.

6. The integral subsystem "Socio-economic efficiency of labor" is characterized by total income, production volume, labor productivity, units, the share of labor costs in total production costs, absolute income per person by category of personnel.

The presented complex system of labor indicators is the object of analysis and planning.

The analysis of labor indicators in the organization consists of the analysis of:

1. Efficiency in the use of personnel;

2. Efficiency in the use of working time;

3. Labor productivity;

4. Efficiency in the use of funds for wages and social payments.

When solving specific problems of analysis: the reasons for the discrepancy between the basic, planned and actual data are established; reserves for improving labor indicators are identified, and their impact on production volume, production cost, profit is determined; materials are accumulated for making managerial decisions.

The organization of the analysis of labor indicators consists of the following stages:

1. Drawing up a plan for analytical work.

2. Preparation of materials for analysis.

3. Analysis of the task set using techniques and methods of economic and mathematical modeling.

4. Preliminary assessment of the results of the analysis.

5. Final grade.

The information base for the analysis of labor indicators is the current legislative and regulatory acts governing the work of enterprises, planning and regulatory documentation, accounting and statistical reporting, audit reports, certificates of surveys and inspections, protocols of production meetings, data from questionnaires, etc.

Analysis of the composition and structure of personnel. The provision of an enterprise with labor resources is determined by comparing the actual number of employees by categories and professions in the reporting year with the actual number of employees in the previous year.

At the analyzed enterprise, the availability of labor resources is characterized by the data given in the analytical table 2.4.

Table 2.4. "Provision and change in the structure of labor resources"

		Deviation, 2007/ 2008	Deviation,


Industrial and production personnel
including:		29.41 70.59		38.89 61.11	-9.41	-9.48
leaders specialists employees	46.67 13.33	17.65 41.18 11.76		16.67 33.33 11.11	-2.35 -5.49 -1.57	-0.98 -7.85 -0.65

As can be seen from the data in Table 2.4, the number of personnel increases over time, which indicates the development of the enterprise. Thus, in 2008 it increased by 2 people, and in the next year by another 1, and in 2008 it amounted to 113.33% of 2007, and in 2009 - 105.9% in relation to the previous one. This growth is justified by the gradual development of the enterprise. The number of workers in 2008, compared to 2007, increased by 2 people, and in 2009 - by 2 more. Therefore, the number of engineers in 2009 decreased by 1 person, due to a decrease in the number of specialists by 7.58%. There were no changes in 2008. Due to the growth of the total number of personnel, the total share of engineering and technical personnel has nevertheless decreased, so with the same number of managers, their total share decreased in 2008 by 2.35%, and in the next by another 1%. The share of specialists with the same number in 2008 decreased by 5.49%, and in 2009 - with their reduction by 1 person, the share fell by another 7.85%. The number of employees did not change in any way, and their share decreased first by 1.57, and then by 0.65%. Based on the foregoing, we can conclude that the production potential of RadioPriborIntorg LLC is growing, the share of workers is increasing, and the share of employees is falling. The changes, it would seem, are not at all significant, but for a company of 18 people, this has a very significant effect on the results of the enterprise.

In the process of analyzing the company's activities, the ratio between the main and auxiliary workers is studied, the trend of changing this ratio is established, and if it is not in favor of the main workers, then it is necessary to take measures to eliminate the negative trend. So, for example, the number of employees decreased, with the growth of workers.

To assess the compliance of the qualifications of workers with the complexity of the work performed by the site, workshop and enterprise, the average tariff categories of work and workers are compared. But the enterprise we are considering is quite small, and therefore the assessment of the qualifications is carried out by the leaders of the organization themselves based on the results of their work. Therefore, we will not conduct a qualification analysis of the composition of workers. This work is done by the leaders themselves, who are interested in the results of the work. With such a large number of employees, the competence of employees is not “on the face”, and the company's management strictly monitors this. And the qualitative composition of workers is given in table 2.5.

Table 2.5 "Qualitative composition of employees"

As can be seen from the table, only people with higher education work in managerial positions. Competent leadership is the key to the company's success. Almost all of the civil servants have higher education, with the exception of 3 people in 2007 and 2 in the following years. Which indicates a positive trend: with an increase in the number of employees, the coefficient of higher education also increases. As for the category of workers, secondary specialized education predominates here, but under the guidance of higher education. Those. in such positions as the chief engineer and his assistant, there are people with higher education.

The indicators of the provision of an enterprise with employees do not yet characterize the degree of their use and, of course, cannot be factors that directly affect the volume of output. Output depends not so much on the number of workers, but on the amount spent on the production of labor, determined by the amount of working time, on the efficiency of social labor, its productivity. Therefore, it is necessary to study the efficiency of using the working time of the labor collective of the enterprise.

Analysis of the staffing of the enterprise in terms of quantitative and qualitative parameters.

The volume and timeliness of all work, the degree of use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with personnel and the efficiency of its use.

The main tasks of the analysis are:

· Studying the security of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters;
· Evaluation of the extensiveness, intensity and efficiency of the use of personnel in the enterprise;
· Identification of reserves for a more complete and efficient use of employees of the enterprise.

The sources of information for analysis are the labor plan, the statistical reporting "Report on labor", the data of the time sheet and the personnel department. At the enterprise we are considering, a time sheet is not kept, and there is no personnel department at all. This is due to the fact that RadioPriborIntorg LLC is a small business entity, and its number is not even 25 people. Thus, the content of the personnel department at the enterprise is simply not advisable. And all issues related to personnel are handled by the head himself. Consequently, the analysis will be carried out only with the words of the head. But in this situation there is also a positive point: the head is more than anyone aware of the affairs of his company, which is only a plus for writing a thesis on this enterprise.

The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. In our work, the analysis will be carried out in comparison with previous years, which is the most obvious and simple. Particular attention is paid to the analysis of the enterprise's staffing of the most important professions. It is also necessary to analyze the qualitative composition of personnel in terms of qualifications, length of service, education, and age.

Since changes in the qualitative composition occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.

To characterize the movement of personnel, the dynamics of the following indicators is calculated and analyzed:

· The turnover ratio for the admission of employees K PR, which is equal to the ratio of the number of personnel hired to the average number of personnel;
· Retirement turnover ratio K B, equals the ratio of the number of retired personnel to the average headcount;
· Personnel turnover rate K TK. It is found as the ratio of the number of retired personnel to the average headcount;
· The ratio of the required turnover, equal to the ratio of the number of dismissed for inevitable reasons beyond the control of the enterprise to the average number of employees.
· The coefficient of constancy of the composition of personnel K PS, is found as the ratio of the number of employees who have worked all year to the average number of employees of the enterprise.

When analyzing, it is necessary to take into account the reasons for the dismissal of employees. In the process of work, reserves should be identified to reduce the need for labor resources through a more complete use of the available labor force, an increase in labor productivity of workers, the intensification of production, comprehensive mechanization and automation of production processes, the introduction of planned, more productive equipment, improvement of technology and organization of production.

If an enterprise expands its activities, increases its production capacity, creates new jobs, then it is necessary to determine the additional need for personnel by categories and professions and the sources of their attraction. Considering that RadioPriborIntorg does not intend to expand its team in the near future. Consequently, there is no need to calculate the additional need for personnel by categories and professions and the sources of their involvement.

Qualification of personnel, determined by the totality of knowledge and the ability to perform appropriate work in a particular place, depends on education, the level of theoretical and practical knowledge.

Our company employs a team of no more than 25 people. Of these, 60% have higher education, and 38% have specialized secondary education, and 02% complete their studies at the correspondence department, receiving higher education, having already specialized secondary education. Our organization allows young professionals to receive education and gain experience in this field of work, if they themselves want it.

If we consider the age and sex structure of the employees of the enterprise, then its analysis will be as follows: 39% of all employees are the so-called weak half of humanity, i.e. ladies and 61% men. When analyzing the age of the employees of the enterprise, I calculated that the majority of employees are aged 20 to 30 years (47%), the age groups from 30 to 40 and about 40 to 50% - 20% each, and the remaining 13% belong to employees over the age of 50 years.

When analyzing the average number of employees of RadioPriborIntorg LLC, compared to the last five years, the number of employees has changed in favor of employees aged 20 to 30 years, from which we can conclude that employees at this age work with greater efficiency, i.e. performance than the older generation. I also noticed that the so-called staff turnover at my enterprise is not observed. People who left work for any reason left it due to serious circumstances, namely pregnancy, moving to another city, changing profession, etc. Thus, it is clear that the enterprise is provided with personnel in all respects, and if any questions arise, they are immediately eliminated.

To characterize the movement of personnel, we calculate the following indicators and draw up the following data in table 2.6. "Analysis of labor movement".

Table 2.6. Analysis of labor movement

Thus, it can be seen that the highest recruitment rate was in 2008, slightly lower in 2009 - by 0.01, and the lowest in 2007, which amounted to 0.07 against 0.12. Which indicates the development of the enterprise over time and, as a result, the expansion of the staff. The values of the retirement turnover ratio in 2007 and 2009 are almost the same and amount to 0.07 versus 0.06, and in 2008 it is completely absent. The above indicates that the company, in connection with the development, in 2008 decided to expand the staff. But according to the results of the year, she revealed that the company's need is slightly less than it had planned. Which led to immediate action to reduce the staff.

The values of the ratio of the required turnover are equal to the turnover of disposal, which indicates the reason for the departure of personnel. Those. the reason for the departure of staff was the need for reasons beyond the control of the company. The highest staff retention rate was in 2008 and amounted to 0.88, slightly lower in 2007 (0.87) and the most unstable position in 2009 (0.83).

Consequently, 2008 was the most stable year: the highest retention rate, no exit rate, and high recruitment. The change of personnel in 2009 is connected with the discrepancy between the positions held by people and their qualifications. Management's decision is justified by significant reasons. There, it can be seen that the company's managers constantly analyze the activities of the enterprise, its results, and draw appropriate conclusions in favor of the company's activities.

Analysis of labor productivity. The efficiency of the use of labor resources is expressed at the level of labor productivity. The indicator of labor productivity is a general indicator of the work of economic entities. This indicator reflects both the positive aspects of the work and its shortcomings.

Labor productivity characterizes the effectiveness, fruitfulness and efficiency of a particular type of labor.

The most important indicators are production and labor intensity. Output is the most common and universal indicator of labor productivity. Due to the fact that labor costs can be expressed in the number of man-hours worked, man-days, the average payroll number of workers or employees, there are indicators of average hourly, daily and annual output per worker. The average annual output is determined both per worker and per worker. The labor intensity of production is the time spent on the production of a unit of output of a certain type.

In the course of the analysis of labor productivity for this indicator, it is advisable:

- assess the implementation of the plan for labor productivity;
- identify factors and determine the size of their impact on labor productivity;
- to determine the reserves for the growth of labor productivity.

Numerous interdependent factors for increasing labor productivity indicators can be conditionally combined into the following main groups, characterizing:

1. improvement of engineering and technology. This group of factors includes everything that is determined by modern scientific and technological progress;
2. improving the organization of production, the rational distribution of productive forces, the specialization of enterprises and industries, the fullest use of existing equipment, the rhythm of production, etc.;
3. improving the organization of labor, that is, improving the use of human labor (improving the skills of personnel, the cultural and technical level of workers, strengthening labor discipline and improving wages, labor rationing and the personal material interest of all workers; ensuring average labor intensity).

The average annual production of products by one employee (GV) is equal to the product of the following factors:

B - production output,

Number of hours,

average hourly output,

Specific gravity,

The calculation of the influence of factors on the level of the average annual output of the enterprise's employees is given in the table "Analysis of factors on the level of the average annual output of the enterprise's employees."

The calculation of the influence of factors on the level of the average annual output of the employees of the enterprise will be carried out using the method of absolute differences:

The calculations made allow us to conclude that the following factors influenced the change in the average annual output of the enterprise's employees:

- an increase in the share of workers in the total number of industrial production personnel contributed to an increase in the average annual output by 500.01 thousand rubles. in 2008 and by 335.68 thousand in 2009;
- change in the number of working days per year contributed to the growth of the indicator by 37.47 thousand rubles. in 2008 and another 51.53 in the next;
- the growth of the working day contributed to the growth of the indicator by 84.18 thousand rubles in 2008, and in 2009 by another 122.16 thousand rubles;
- and the decrease in the hourly output of workers affected the annual decrease in 2008 by 652.29 thousand rubles, and in the next by 67.58 thousand rubles.

Thus, the positive impact of all indicators overlaps the impact of the hourly output of workers. As a result, the change in the average annual output of the enterprise's employees decreased in 2008. But already in the next situation improved and the value of the indicator became positive.

Analysis of the use of working time. An important component of the analysis of labor productivity is the analysis of the use of working time, shown in Table 7. "Analysis of the use of working time"

Table 2.7. Analysis of the use of working time

According to the results of our table, it can be seen that the change in the number of absenteeism, namely the decrease in the number of sick days by 2 days in 2008 and by 3 days in the next, the exclusion of absenteeism and other absences for good reasons, led to an increase in the number of days worked. Thus, the effective working time fund in 2008 amounted to 220 days, which is 5 days more than the previous year, and 228 days in 2009, which is 8 days more than in 2008.

The analysis of the influence of the use of working time on the volume of production is equal to the product of the number of workers, the number of working days worked by one worker, the average duration of the shift, and the hourly output of one worker.

Table 2.8. "Analysis of the impact of the use of working time on the volume of production."

Index			Deviation from the plan
absolute
output of marketable products in value terms, thousand rubles. (VP)
Average number of employees, pers. (Chr)
Share of workers (D)
Worked out all workers, thousand hours. (th)
one worker, thousand hours. (tchr)
Duration of the working day, hour. (P)
Average annual output of one employee, thousand rubles (VR)
Average hourly production, rub. (HF)

The influence of factors on the change in the volume of production is determined by the following formulas:

1. The number of hours worked by one worker -

2. The share of workers in the total number of employees -

3. Average hourly output of one worker -

Total=

The negative impact on the average annual output was the decrease in the proportion of workers and loss of working time. The increase in average annual output is due to an increase in average hourly output, i.e., the intensity of labor.

In this work, it is necessary to develop proposals for automation for the sale of tickets in the cinema.

Cinema - a commercial enterprise with auditoriums equipped for showing films. There is a screen and visual places in the hall.

From the point of view of the functioning or structure of the cinema, we can say that it has visual places with different levels of service, comfort and, accordingly, payment. Places can be of different types:

A (VIP) - the most expensive places with the most comfortable viewing conditions;

B (Comfort) - a place of lower cost and comfort than A, located in the zone of the best view, more convenient and, accordingly, more expensive than C;

C (Normal) - the most economical places, without any pronounced advantages. The cinema keeps records of the condition of the visual places.

All customers wishing to purchase a ticket must indicate for which session they want to purchase it and the class of the seat, pay the cost of the ticket.

Any seat in the auditorium has a number that records whether it is occupied or available for sale.

The cinema also provides the possibility of booking tickets.

Thus, the functioning of the cinema includes:

Ticket selling;

Hall occupancy control;

Develop proposals for automating the sale of tickets in the cinema (sessions - information - tickets).

The viewer can choose: a movie, a session and a place from among those offered by the system. The system takes into account the status of seats (free, sold, reserved). Possibility of booking places (conditions for establishing / withdrawing reservations). Reference Information. Advertising information.

2.1 Functional business process model

Building an information system model begins with a description of the functioning of the system as a whole in the form of a context diagram.

Figure 1 - Context diagram "Ticket sales in the cinema"

The interaction of the system with the environment is described using inputs (“Customer requests”, “Repertoire” and “Session schedule”), outputs (“Ticket”, “Ticket refund”, “Reservation” and “Reservation cancellation”), control (“License ”, “Norms” and “Laws of the Russian Federation”).

Customers are people who create demand for the Cinema's services.

Repertoire - A set of films or other goods shown in the Cinema.

Contains:

Name

Description

actors

Poster (picture)

Screening schedule - List of all screenings held by the Cinema

Contains:

Name

Date and time the session started

Duration

Laws of the Russian Federation - laws on the protection of consumer rights, and all-Russian norms for the implementation of commercial activities.

Ticket - the right of the Client to visit a specific session

Ticket refund - a case when the Client returned the ticket to the Cinema and received the money spent on it back

Reservation - fixing a place in the hall for the Client. Withdrawal of a place from sale before the term until it is redeemed by the Client, or until the reservation period expires

Removal of reservation - freeing up space in the hall. Putting it on sale.

After describing the context diagram, we proceed to the process of functional decomposition, i.e. we break the system into subsystems to a degree sufficient to understand the role of the designed software and write process specifications.

Figure 2 - Decomposition diagram "Ticket sales in the cinema"

As can be seen from the diagram, the entire process of the Cinema's functioning is divided into six blocks:

Operation selection - a branch that allows the user to select an operation of interest with the Cinema system

Providing information - providing the user with all available information about the schedule and sessions

Creating an order - bringing all the requirements of the Client into one order

Purchasing a ticket - making a purchase and sale operation between the Client and the Cashier and assigning a ticket to the Client

Identification - confirmation of the identity of the Client and his right to make or remove a reservation. In case of cancellation of the reservation, the availability of the reservation for the current Client is also checked.

Ticket verification - an operation to confirm the validity of the ticket, in case of successful verification, the Ticket is returned to the Cinema and relaunched for sale, and the Client receives the money spent on the ticket back

Let us further divide into subsystems.

Figure 3 - Decomposition diagram "Operation selection"

Let us describe the processes presented in this decomposition diagram.

Choice is the act in which the user chooses what he wants.

Obtaining information - the client's decision to receive information

Buying a ticket - the client's decision to purchase a ticket for a session

Operations with the reservation - the client's decision to carry out the operation with the reservation

Return a ticket - the client makes a decision to return a previously purchased ticket

Figure 4 - Decomposition diagram "Providing information"

Let us describe the processes presented in this diagram.

Schedule of sessions and ticket prices - The client receives information about the sessions:

Name

Date and time the session started

Duration

Ticket price class A, B, C

The auditorium in which the session is held

And decides with which session it will perform further operations.

Information about screenings - information that allows the Client to understand what Screenings are held at the Cinema and helps to choose which one to go to

Return to the selection of operations - the user's decision to return to the selection of operations

Figure 5 - Decomposition diagram "Order creation"

Let's describe the order creation process.

The first step in creating an order is to fill out a form in which the client must indicate the required session from the Session Schedule and the required seat in the hall. By this time, the client already knows the cost of the ticket - it is included in the Information about the session. Further, if the client agrees with the entered information, he must confirm the order. The system will generate an order in the form accepted in the norms of the cinema.

Client Requirements – a set of session data filled in by the Client that uniquely positions it (the session).

Order generation - the system generates an Order based on the requirements of the Client and the Norms of the enterprise.

The diagram shows that a movie theater ticketing system works with a repertoire database, a movie show database, and a finance and statistics department database. Also, the cinema ticketing system has a protection system and a service system.

Figure 6 - The external environment of the system "Ticket sales in the cinema"

This information system will automate:

Ticket selling;

Hall occupancy control;

Providing information about the repertoire of the cinema;

Ticket booking and cancellation services;

Return of tickets.

2.4 Specification of processes

2.4.1 Create an order

@LOGIN = SESSION INFO

@INPUT = SELECT PURCHASE

@EXIT = ORDER

@SPECIAL PROCESS = CREATE ORDER

IF place is free THEN

EXECUTE generate ORDER

ENDIFLY

IF ORDER CONFIRMATION THEN

EXECUTE print ORDER

EXECUTE cancel ORDER

ENDIFLY

@END SPECIFICATION CREATING ORDER

2.4.2 Booking a ticket

@LOGIN = SESSION INFO

@INPUT = BOOKING SELECT

@EXIT = RESERVATION

@SPECIAL PROCESS = BOOKING A TICKET

EXECUTE to display the FORM to the client to fill it out

IF SESSION is filled in FORM, PLACE THEN

IF place is free THEN

EXECUTE create RESERVATION

ENDIFLY

EXECUTE cancel TICKET BOOKING

ENDIFLY

@END SPECIFICATION BOOKING TICKET

2.4.3 Removal of reservation

@LOGIN = RESERVATION

@INPUT = CANCEL SELECT

@EXIT = REMOVE ARMOR

@SPECIAL PROCESS = BOOK REMOVAL

EXECUTE accept RESERVATION for verification

IF THE RESERVATION IS VALID THEN

PERFORM REMOVAL

ENDIFLY

@END SPECIFICATION BOOK REMOVAL

@INPUT = TICKET

@INPUT = SELECT REFUND TICKET

@EXIT = TICKET REFUND

@SPECIAL PROCESS = TICKET REFUND

EXECUTE accept TICKET for verification

IF THE TICKET IS VALID THEN

PERFORM A TICKET REFUND

ENDIFLY

@END OF SPECIFICATION TICKET REFUND

2.4.5 Buying a ticket

@INPUT = ORDER

@INPUT = SELECT TO PURCHASE TICKET

@EXIT = TICKET

@SPECIAL PROCESS = BUY TICKET

EXECUTE accept the ORDER for verification

IF THE ORDER IS CORRECT THEN

COMPLETE TICKET PAYMENT

EXECUTE create TICKET

ENDIFLY

@END SPECIFICATION PURCHASE TICKET

2.4.6 View information

@INPUT = SELECT VIEW INFORMATION

@EXIT = SESSION INFO

@SPECIAL = VIEW INFORMATION

EXECUTE

IF VIEW SESSION INFORMATION THEN is selected

EXECUTE display INFORMATION ABOUT SESSIONS

ENDIFLY

IF VIEW REPERTOIRE INFORMATION THEN is selected

EXECUTE display INFORMATION ABOUT REPERTOIRE

ENDIFLY

EXECUTE back to SELECT OPERATIONS

@END SPECIFICATION VIEW INFORMATION

The system should allow the client to access information about the theater repertoire, this information should be up-to-date and reliable.

The system should help the user in choosing the required service.

The system should allow the user to place an order for the purchase of a ticket, for the subsequent processing of this order and obtaining a ticket for the session.

The system should provide the user with the opportunity to choose in the order for which session and for which of the available seats he can place an order.

The system should allow the user to return the ticket to the Cinema for the purpose of a refund.

The system should allow the user to book a ticket for the purpose of later purchasing a ticket.

The system should allow the user to remove their existing reservation from the ticket.

The system should not allow the user to purchase tickets for non-existent sessions

The system should not allow the user to return the ticket later than 10 minutes before the start of the session

The system should not allow situations where reserved seats are not redeemed. Reservations must be canceled 20 minutes before the start of the session.

The system should help the cashier keep track of seats available for sale in the auditorium.

The system should minimize the work of the cashier, using templates and helping the Clients to correctly place an order.

The system should send sales reports to the financial department and statistics department.

The system should allow the cashier to control the booking and cancellation of tickets

The system must not provide false data either in the reports or in the provided information about the sessions.

4.1 Distribution of requirements by subject and use case

Before constructing a diagram of precedents, we will compile a table of the distribution of requirements by subjects and precedents:

Distribution of requirements by subjects and use cases

	Precedent	Requirement
	Filling Zakaza	b. The system should help the user in choosing the required service. c. The system should allow the user to place an order for the purchase of a ticket, for the subsequent processing of this order and obtaining a ticket for the session. d. The system should provide the user with the opportunity to choose in the order for which session and for which of the available seats he can place an order. l. The system should minimize the work of the cashier, using templates and helping the Clients to correctly place an order.

		a. The system should allow the client to access information about the theater repertoire, this information should be up-to-date and reliable. o. The system must not provide false data either in the reports or in the provided information about the sessions.
		e. The system should allow the user to return the ticket to the Cinema for the purpose of a refund. i. The system should not allow the user to return the ticket later than 10 minutes before the start of the session.
	Booking Ticket
		g. The system should allow the user to remove their existing reservation from the ticket.
		h. The system should not allow the user to purchase tickets for non-existent sessions k. The system should help the cashier keep track of seats available for sale in the auditorium.
		e. The system should allow the user to return the ticket to the Cinema for the purpose of a refund. i. The system should not allow the user to return the ticket later than 10 minutes before the start of the session m. The system should send sales reports to the financial department and statistics department.
	Booking Ticket	f. The system should allow the user to book a ticket for the purpose of later purchasing a ticket. j. The system should not allow situations where reserved seats are not redeemed. Reservations must be canceled 20 minutes before the start of the session.
		g. The system should allow the user to remove their existing reservation from the ticket. n. The system should allow the cashier to control the booking and cancellation of tickets

4.2 System Use Case Diagram

Figure 7 - Use case diagram for the system "Ticketing in the Cinema"

Let us describe each of the options for using the system separately.

Use Case: Filling Zakaza

Short description:

The client specifies the necessary information in the ticket.

Main actors:

Secondary Actors:

Preconditions:

Main stream:

1. The precedent begins when the Client has indicated that he wants to purchase a ticket.

2. The system provides the Client with a form with fields - drop-down lists to fill in.

3. The client selects the Session Name from those provided by the system, taking the values from the Session Schedule.

4. The Client selects the Session Start Time from those provided by the system, taking the values from the Session Schedule.

5. The client chooses a class A, B or C seat from the unoccupied seats in the auditorium.

6. The client agrees with the introduced requirements

7. The system generates an Order based on the requirements entered and the norms adopted in the Cinema

8. The system offers the client a report on the Order and offers to check whether the data in the report is correct and whether he indicated it correctly

9. The client confirms that the data is correct

10. The system prints (or sends data over the network) the order for the Client

Postconditions:

1. The client has the Order.

Alternative streams:

1.InvalidSeansName

2.InvalidSeansTimeBegin

Alternate thread: ZafillenieZakaza: InvalidPlace

Short description:

The system informs the Buyer that he has chosen an invalid Desired seat in the hall (does not exist or has already been purchased).

Main actors:

Buyer

Secondary Actors:

Preconditions:

1. The buyer has entered an invalid Desired seat in the hall (does not exist or has already been purchased).

1. The alternate stream starts after step 5 of the main stream.

2. The system informs the Buyer that he has entered an invalid Desired seat in the hall (does not exist or has already been purchased).

3. The system returns the Client to step 5 of the main flow

Postconditions:

Precedent: SellazhaBiletov

Short description:

The client makes a purchase and sale operation in order to obtain a ticket for a specific session.

Main actors:

Secondary Actors:

Preconditions:

Filling Zakaza

Main stream:

1. The precedent begins when the Client addresses the cashier with an order.

2.1 The cashier makes a financial transaction.

2.1 The cashier gives the ticket to the client.

Postconditions:

1. The client has a ticket.

2. Information about the sale of the ticket was sent to the financial department

3.It has been entered into the database that the sold Seats are no longer available for sale

Alternative streams:

Use Case: SeeInformation

Short description:

The client looks at the most complete information about the sessions, prices, schedule of sessions to decide what exactly he wants from the Cinema.

Main actors:

Secondary Actors:

Preconditions:

Main stream:

1. The use case starts when the Client selects the "Show Information" option.

2. The system displays a navigation window in which the Client can select either the Schedule of sessions and ticket prices, or Information about sessions.

3. If the user has selected the Schedule of sessions and the cost of tickets, then

3.1 The system provides an information window in which there are data on all sessions:

Name

Date and time the session started

Duration

Ticket price class A, B, C

The auditorium in which the session is held

3.2 The system waits for a signal from the user to return to the selection of operations

4. If the user selected Session Information then

4.1 The system provides an information window in which there are data on all sessions:

Name

Description

actors

Poster (picture)

4.2 The system waits for a signal from the user to return to the selection of operations

5. While the Buyer is viewing the information.

Postconditions:

1. The system showed data about Sessions.

Alternative streams:

Use Case: Return Ticket

Short description:

Main actors:

Secondary Actors:

Preconditions:

1. The client has a ticket

2. More than 10 minutes before the start of this session

Main stream:

1. The precedent starts when the Client informs the Cashier that he wants to return the ticket.

2. The cashier checks the ticket

2.1.If the ticket is valid

2.1.1.If more than 10 minutes before the start of the session

2.1.1.1. The cashier collects the ticket

2.1.1.2. The cashier returns the money for the ticket to the Client

2.1.1.3. The cashier sends a report to the financial department

2.1.1.4. The cashier marks the seats that were on the ticket as Free

Postconditions:

1. The client does not have a ticket.

2. Information about the return of the ticket has been sent to the financial department

3.It has been entered into the database that the Seats are available for sale again

Alternative streams:

Use Case: Booking Ticket

Short description:

Main actors:

Secondary Actors:

Preconditions:

Filling Zakaza

Main stream:

1. The case starts when the Client has indicated that he wants to Book a ticket.

2. If the data is set correctly.

2.1.If the required seat is free.

2.1.1. The cashier assigns the ticket to the Client

2.2.2. The cashier marks the seats that were on the ticket as Booked

Postconditions:

1. The Client has a Booking for a ticket

2.It is entered in the database that the reserved Seats are no longer available for sale

Alternative streams:

Use Case: SnyatBron

Short description:

The client cancels the reservation from the ticket

Main actors:

Secondary Actors:

Preconditions:

1. The client has a ticket reservation

2. More than 20 minutes before the start of this session

Main stream:

1. The precedent begins when the Client informs the Cashier that he wants to cancel the reservation.

2.If the booking is valid

2.1.If more than 20 minutes before the start of the session

2.1.1. The cashier cancels the reservation

2.1.2. The cashier marks the seats that were on the ticket as Free

Postconditions:

Alternative streams:

Figure 8 - Activity diagram "Ticket sales"

This diagram describes the flow of events that occurs in the system when a customer completes a Ticket Purchase request.

Let's identify classes in our system for this:

a) Write down all the nouns:

Cinema

auditorium

session_name

start_time

session_description

session_length

Place number

session_schedule

B) We select candidates for classes:

Session_schedule

Auditorium

C) Define the attributes of each class

1)Schedule_sessions

Session_name

start_time

Auditorium

Price A(VIP) B(Comfort) C(Normal)

session_length

Session_Description

2) Auditorium_hall

Place number

E) During the analysis, it was revealed that the Client and the Cashier are not members of the classes, the Class Auditorium_hall must be added with the Name of the hall, the Class Place must be added by adding the purchased parameter and converting its reservation parameter to the same form as purchased - booked.

1)Schedule_sessions

Session_name

start_time

Auditorium

Price A(VIP) B(Comfort) C(Normal)

session_length

Session_Description

2) Auditorium_hall

Hall_name

Place number

Purchased

booked

To specify the state of the system, we construct a class diagram for the given system.

Figure 9 - Class diagram for the system "Ticket sales in the cinema"

The resulting classes do not belong to the ticketing system, but to external databases: the Repertoire Database and the Sessions Database. And this means that creating your own database to implement a ticketing system in a cinema is not required.

Specification of requirements for the information system "SALES OF TICKETS IN THE CINEMA"

The purpose of this document is to formulate the requirements for the developed AIS for Cinema Ticketing. These requirements are described in the form of use cases, brief descriptions of functional requirements, and descriptions of non-functional requirements.

The main definitions are given in the Glossary.doc document.

Related information is provided in the following documents:

requirements of co-owners (User requirements.doc);

A brief representation of the actors is presented in Table 1.

Tab. 1. Actors of the system

A list of use cases is shown in Table 2.

Tab. 2. Register of use cases.

		Name	Wording
		Filling Zakaza	The client indicates in the ticket the necessary information for the subsequent booking of the ticket or its order
			The client makes a purchase and sale operation in order to obtain a ticket for a specific session
			The client looks at the most complete information about the sessions, prices, schedule of sessions to decide what exactly he wants from the Cinema.
			The client returns the ticket to the Cashier in order to return the money
		Booking Ticket	The client secures the right to purchase a specific ticket
			The client cancels the reservation from the ticket

The system will be used at a territorially concentrated (without external branches) enterprise.

In case of changes in the forms of documents, AIS should undergo minor changes (it will be necessary to modify the reporting forms).

In the case of the acquisition or development of information systems that automate adjacent areas, it will be necessary to develop appropriate tools for importing and exporting information.

Other participants in the precedent: no

Short description.

This use case allows the Cashier to generate a ticket or reservation, based on the Client's stated preferences, for a subsequent financial sale transaction.

This set of preferences will serve as the basis for generating a ticket - an order that the Client makes himself (for example, he chooses which session to go to, which seat in the hall to purchase).

For Atomat-Cashier, this Order can be a table with fields that are filled in by the Client based on the offers available in the IS.

Main actor: Client.

Relationships to other use cases: none

Short description.

The Client contacts the Cashier with a pre-generated Order in order to purchase a ticket for the session specified in the Order. There is a cursory check of the correctness of the Order. The cashier accepts payment from the Client and generates a Ticket. In the case of the Automatic Cashier, there are no significant differences.

Main actor: Client.

Other participants in the precedent: no.

Relationships to other use cases: none

Short description.

This precedent allows the Client to obtain the necessary and sufficient information about the theater repertoire for making an Order. The client looks at information about:

Name

Start time

Duration

session information

Hall

Ticket price:

Main actor: Client.

Other participants in the precedent: Cashier.

Relationships to other use cases: none

Short description.

This use case allows the Client to return the valid ticket they have to the Cashier and receive back the funds spent on its purchase. This operation is valid no later than 10 minutes before the start of the session - this is necessary so that the returned tickets can be allowed for sale before they become invalid.

Main actor: Client.

Other participants in the precedent: Cashier

Relationships to other use cases: none

Short description.

On the basis of the previously generated Order, the Client can secure the right to a specific ticket without making a financial transaction with the Cashier. Booking is carried out at the request of the Client. Reservation is valid until more than 20 minutes before the start of the session. If the ticket is not redeemed after this period, the reservation is automatically canceled in order to return the ticket to the sales turnover. If the ticket is redeemed before this date, then the Client becomes the owner of the ticket, and the Cinema receives money.

Main actor: Client.

Other participants in the precedent: Cashier

Relationships to other use cases: none

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ANALYSIS OF LABOR INDICATORS

Option 2

Performed

Student:

Faculty: MIM

Specialty: labor economics

group day

credit no. book.

Checked by: Kostin I.V.

Kaluga 2010

INTRODUCTION

THEORETICAL PART

CALCULATED PART

ANALYTICAL PART

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

The analysis of labor indicators is reduced mainly to the analysis of deviations of actual data values from planned indicators. It enables the manager to determine the direction of further activities in those divisions of the enterprise where there was a deviation of the relevant indicators.

The relevance of this topic is determined by the fact that the successful activity of any organization, whether it be a state enterprise, an institution or a private commercial firm, is not conceivable without a comprehensive analysis of its activities, in particular without an analysis of labor indicators, which allows you to more accurately assess the technical and economic potential, determine reserves more efficient use of the personnel of the enterprise, improvement of organization, working conditions and its remuneration, find ways to normalize social and labor relations in the team, and so on.

The purpose of the work is to analyze labor indicators and determine the main directions of economic work to identify reserves for labor savings, wages and opportunities for additional output, due to the growth of labor productivity.

The task of the control work is to study and analyze labor indicators in order to issue recommendations to management.

The object of research is complex economic processes, forecasting of labor indicators, formulas and calculations.

The subject of the study is the labor indicators of the enterprise.

During the study, the following methods were used: system analysis and synthesis, complex analysis, comparative and expert assessments.

THEORETICAL PART

The main planned and accounting indicators of labor productivity at industrial enterprises are the volume of production in kind or value terms per employee of industrial production personnel (per worked man-day or man-hour) and the labor intensity of a unit of output or work. Labor intensity (T p) is the cost of living labor for the production of a unit of output. The indicator of labor intensity has a number of advantages over the indicator of production. It establishes a direct relationship between the volume of production and labor costs and is determined by the formula

where T is the time spent on the production of all products, standard hours or man-hours;

OP - the volume of manufactured products in physical terms.

The output indicator is a direct indicator of labor productivity, since the greater the value of this indicator (ceteris paribus), the higher labor productivity. The indicator of labor intensity is the opposite, since the smaller the value of this indicator, the higher labor productivity. There is a relationship between the change in the time hole (labor input) and output. If the rate of time decreases by (C n) percent, then the rate of output increases by (Y in) percent, and vice versa. This dependence is expressed by the formulas:

Depending on the composition of labor costs included in the labor intensity of products, and their role in the production process, technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity are distinguished (Fig. 1).

Rice. 1. The structure of the total labor intensity of manufacturing products.

Technological labor intensity (T tech) reflects the labor costs of the main production pieceworkers (T sd) and time workers (T povr):

T tech \u003d T sd + T damage (4)

The labor intensity of production maintenance (T obsl) is a set of costs of auxiliary working shops of the main production (T auxiliary) and all workers of auxiliary shops and services (repair, energy shops, and so on) engaged in servicing production (T auxiliary):

T service \u003d T auxiliary + T auxiliary (5)

Production labor intensity (T pr) includes the labor costs of all workers, both main and auxiliary:

T pr \u003d T tech + T service (6)

The labor intensity of production management (T y) is the labor costs of employees (managers, specialists and employees themselves) employed as in the main services of the enterprise (T sl.zav):

T y \u003d T sl.pr + T sl.zav (7)

Depending on the nature and purpose of labor costs, each of the indicated indicators of labor intensity can be design, prospective, planned and actual. In planned calculations, the labor intensity of manufacturing a unit of output (type of work, service, part, and so on) and the labor intensity of a commodity output (production program) are distinguished. The labor intensity of a unit of production (type of work, service), as already noted, is divided into technological, production and total, depending on the labor costs included in the calculations. The labor intensity of a unit of output in physical terms is determined for the entire range of products and services produced at the beginning of the planning period. With a large assortment, the labor intensity is determined by the representative products, to which all the others are listed, and by the products that occupy the largest share in the total volume of production.

The labor intensity of commodity output (T TV) is calculated by the following formula:

Where T i - the labor intensity of a unit of production (works, services), standard hours;

OP i - the volume of output of the i-th type of product, according to the plan, the corresponding units;

n - the number of items (nomenclature) of products (works, services), according to the plan.

The complexity of the production program is determined similarly. Note that if the calculations use the technological (production, full) labor intensity of a unit of output (works, services), then, accordingly, we obtain the technological (production, total) labor intensity of a commodity output (production program).

The actual technological complexity of products is determined by the formulas:

T technical fact \u003d T negative sd + T negative damage + T additional, (4)

where T otr.sd - time worked by pieceworkers;

T neg.povr - time worked by time workers;

T additional - additional time spent on the performance of work due to deviations from normal conditions;

T tehn.fact - the actual technological complexity;

T tehn.norm - normative technological complexity.

The planned technological labor intensity can be determined as follows:

where Y coop.pl and Y coop.b - the share of cooperative deliveries, respectively, in the planned and base periods.

CALCULATED PART

In the analytical part of the work, it is necessary to make the following calculations:

Determine the indicators of the dynamics of labor productivity when measured by marketable and net products (plan to the base year, report to the plan and report to the base year), explain the reasons for the differences, show the relationship between net product indices, changes in the share and indices of marketable products.

Determine the daily (shift) productivity of labor (for marketable products), compare it with the dynamics of hourly labor productivity and calculate the indices of intra-shift use of working time, identify the reserves of the reporting year in relation to the base and to the plan.

Find the number of days in a year per worker, determine the dynamics of the use of the whole-shift fund of working time and the annual labor productivity per worker. Determine the indices of the share of workers in the total number, link the labor productivity of workers with labor productivity per all workers (paragraph 1). Make calculations for the same positions: comparison, measurement - for marketable products.

Calculate wages (basis, plan, report), the dynamics of its growth and the ratio with the growth rate of labor productivity for marketable products. Determine the possible increase in labor productivity and the possible ratio, if you use all the reserves identified in the course of the analysis. (When determining the possible growth in labor productivity, take the best indicators of the three periods and apply the substitution method).

Calculate what change in the cost of marketable products was planned by the plan as a result of the excess of growth in labor productivity over growth in average wages. How the cost of production actually decreased (increased) as a result of this excess. (To determine the share of wages in the cost of the base period, the amount of marketable output must be multiplied by a factor of 0.85 [costs per ruble - 85 kopecks]).

Relative indicators are calculated by the formulas:

Plan to base year: (2.1)

Report for the planned year: (2.2)

Base year report: (2.3)

The calculation results are shown in the analytical table (p. 25).

1) Calculate the relative indicators for marketable products (TP) using formulas (2.1 - 2.3):

The organization planned to increase the output of marketable products by 8.6702%, the plan was overfulfilled by 8.9303%, as a result, the increase was 18.3747%.

2) Similarly, we calculate the relative indicators for material costs (MC):

It was planned to increase material costs by 6.4049%, the plan was exceeded by 9.9178%, as a result, the increase was 16.958%.

3) Calculate the relative indicators for the number of employees (HR):

It was planned to increase the number of employees by 0.2615%, the plan was exceeded by 9.5652%, as a result, the increase in the number of employees amounted to 9.8518%.

4) Calculate the relative indicators for the number of key employees (CHOR):

The organization planned to increase the number of key workers by 3.9216%, the plan was overfulfilled and amounted to 3.0398%, as a result, the increase in the number was 7.0806%

5) Calculate the relative indicators for all working hours worked (OCH):

It was planned to increase the hours worked by all workers by 5.0795%, the plan was exceeded by 1.3395%, resulting in an increase of 6.4871%.

6) Let's calculate the relative indicators for the days worked (OD) of all workers:

It was planned to increase the number of days worked by all workers by 3.7759%, as a result, the plan was overfulfilled by 3.9557%, the increase was 7.8809%.

7) Let's calculate the relative indicators for the payroll fund (PF):

It was planned to increase the payroll by 7.0999%, the plan was overfulfilled by 3.6742%, resulting in an increase of 11.0351%.

Task number 1. Let's calculate the absolute and relative indicators of net production (NP):

PE \u003d TP - MZ - FOT (2.4)

where PE - net production;

MZ - material costs;

FOT - wage fund.

PE b = 937700 - 629200 - 187465 = 121035

PE n \u003d 1019000 - 669500 - 200775 \u003d 148725

PE o \u003d 1110000 - 735900 - 208152 \u003d 165948

The relative values of this indicator are calculated using formulas 2.1, 2.2, 2.3:

It was planned to increase net production by 22.8776%, the plan was not completed by 11.5804%, as a result, the increase was only 37.1074%.

Let's determine the indices for net products (I chp) of marketable products and for marketable products (I mp)

I tp > I chp

Consequently, the enterprise should increase labor productivity in terms of net products, make sure that the products are not stale in warehouses, but are sold as quickly as possible, and so on.

Let's determine the absolute indicators of labor productivity for marketable products (PTTP):

where PT TP - labor productivity for marketable products;

TP - commercial products;

CH - the number of employees.

It was planned to increase labor productivity in commodity output by 8.3866%, the plan was underfulfilled by 0.5794%, the increase was only 7.7585%.

Let's find the absolute indicators of labor productivity for net products:

Let's calculate the relative values of this indicator:

It was planned to increase labor productivity in net production by 22.557%, the plan was overfulfilled by 1.8393%, as a result, the increase was only 24.8112%.

Let's calculate the absolute values in terms of the share of net production (UHPP):

Relative indicators:

UHFP p/b =

UHFP o/n =

UHFP o/b =

It was planned that the share of net production would increase by 13.1007%, but the plan was overfulfilled by 2.4674%, as a result, the increase was 15.8914%.

Task number 2. For calculations on marketable products, we use the method of chain substitutions. Calculations are carried out using the formulas:

Base year plan:

Report for the planned year:

Base year report:

Determination of the growth of the marketable part of the products is carried out according to the formulas:

TP chr = TP 1 - TP 2 (2.9)

TP pttp = TP 2 - TP 3 (2.10)

Let us calculate the increase in marketable output by the number of employees according to the plan to the base year:

TP chr \u003d 1018999, 9- 1016341.6 \u003d 2658.3

Calculate the increase in marketable output by the number of employees according to the report to the planned year:

TP chr \u003d 1109999, 8 - 1013095.1 \u003d 96904.7

Let's calculate the increase in marketable output by the number of employees according to the report to the base year:

TP chr \u003d 1109999.8 - 1010452.2 \u003d 99547.6

Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the plan to the base year:

TP Fri \u003d 1016341.6 - 937699.91 \u003d 78641.7

Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the report to the planned year:

TP Fri = 1013095.1 - 1018999.9 = -5904.8

Calculate the increase in marketable output by the labor productivity of marketable products according to the report to the base year:

TP Fri \u003d 1010452.2 - 937699.91 \u003d 72752.3

Compare the growth of marketable output in terms of labor productivity and the increase in marketable output in terms of the number of employees

99547,6 > 72752,3

TP chr >? TP Fri

The increase in marketable output in terms of labor productivity is less than the increase in marketable output in terms of the number of employees, therefore, marketable output depends only on the number of employees, which means we need to increase their number.

Task number 3. We calculate the absolute indicators of specific production labor intensity according to the formula:

Let's calculate the relative indicators of specific production labor intensity:

The enterprise planned to reduce the specific production labor intensity by 3.5545%, the plan was overfulfilled by 15.0901%, the increase was 18.1082%.

We calculate the absolute indicators of hourly labor productivity (HPT) using the formula:

Let's define the relative indicators of hourly labor productivity:

It was planned to increase hourly labor productivity by 3.6875%, the plan was overfulfilled by 17.7721%, as a result, the increase was 22.115%.

Task number 4. We calculate the daily labor productivity using the following formula:

where DPT - daily labor productivity;

TP - commercial products;

OD - the total number of days worked.

The plan was to increase daily labor productivity by 4.99%, the plan was overfulfilled by 14.8082%, hence the increase was 20.5372%.

Task number 5. The number of days per year per worker is calculated using the formula:

Let's calculate the relative indicators:

It was planned to increase this indicator by 3.5051%, the plan was underfulfilled by 5.1197%, as a result, the increase turned out to be negative -1.7941%.

Let's determine the proportion of the main workers (HC op):

where UV op - the proportion of the main workers;

CHOR - the number of main workers;

CH - the number of all workers.

Let's find relative indicators:

It was planned to increase the share of the main workers by 3.6611%, but the plan was underfulfilled by 5.9667%, as a result, the growth was negative - 2.524%.

We calculate the labor productivity indicators of the main workers according to the formula (PT op):

Let's calculate the relative indicators:

It was planned to increase the productivity of the main workers by 4.5693%, the plan was overfulfilled by 5.7167%, as a result, the increase was 0.5473%.

Let's determine the annual labor productivity (GPT) by the formula:

Let's calculate the relative indicators:

It was planned to increase annual labor productivity by 8.9543%, but the plan was overfulfilled by 18.9708% and the increase was 29.6239%.

Let's compare indicators of annual labor productivity and daily labor productivity

GPT > DPT280

29,6239<5750,416

Consequently, the organization has production downtime, marriage, poor labor discipline, so less products are produced per year than it should be.

Task number 6. Calculate the average wage using the formula:

Let's calculate the relative indicators:

It was planned to increase the average wage by 6.8205%, but the plan was not completed by 5.3766%, as a result, the increase was only 1.0772%.

Task number 7. Let's calculate the cost using the formula:

C \u003d MZ + FOT (2.18)

where C is the cost;

MZ - material costs;

FOT - wage fund.

C b \u003d 629200 + 187465 \u003d 816665

C n \u003d 669500 + 200775 \u003d 870275

C o \u003d 735900 + 208152 \u003d 944052

Let's calculate the relative indicators:

Let's determine the unit cost of the cost by the formula:

Let's calculate the relative indicators:

According to the assignment.

As a result, we can conclude that the cost of production is slightly overstated, therefore, it is necessary to reduce transportation costs, electricity costs, reduce raw material costs, and so on.

ANALYTICAL PART

In the calculation part of the control work, calculations were made for all the most important indicators of the organization's activities, the results of the calculations are shown in table 1. In the analytical part of the work, substantiated conclusions will be given and proposals will be made to eliminate the identified shortcomings for each item.

Table 1.

Analytical table

Index	Measurements	Absolute indicators	Relative indicators
		base year	Reporting year	Base year plan	Report to the plan	Base year report


TP Marketable products
MZ Material costs
CR Number of employees
CHOR Including workers
SP Worked out by all workers
OD days worked
PAYMENT Wage fund
No. 1 PE Pure production
PNT Labor productivity by net output	thousand rubles/person
UHFP Net Gravity


No. 3 UPT Specific production labor intensity	Hour. / person
NPV Hourly labor productivity	thousand rubles*person/hour
#4DPT Daily labor productivity	thousand roubles. / day

Uvor Share of main workers
Ptor Labor productivity of key workers	thousand roubles. / person
GPT Annual labor productivity	Rub.*person/year
№6SZP Average salary
No. 7 C Cost
UVS The share of wages in the cost

CONCLUSION

The analysis of labor indicators is part of a comprehensive analysis of the organization and is aimed at identifying and evaluating the effectiveness of the enterprise's activities in organizing labor and using the labor potential of personnel.

Labor indicators - qualitative and quantitative - are determined by technical, economic and other factors of production: the technical and organizational level of production, social conditions, natural conditions and the level of rationality of environmental management, foreign economic relations and the level of their use, and more.

The analysis of labor indicators can be technically simplified and enriched in content if they are initially structured into large blocks, for example, the use of labor, the movement of labor, the use of working time, labor quality, labor productivity, wages, and so on.

The analysis of labor indicators is one of the most important sections of the analysis of the production and economic activities of the enterprise. The results of production and economic activities, and primarily the implementation of the production plan, are largely determined by the degree of use of labor resources.

The analysis of labor indicators and the use of labor resources makes it possible to assess the availability of the enterprise with the necessary personnel, to establish the compliance of the professional composition and skill level of employees with the requirements of production, the degree of movement of the labor force, to determine the causes of deviations from planned indicators, to develop measures to increase labor productivity and eliminate unproductive costs of the worker time.

The purpose of the analysis of labor indicators is to reveal the reserves for increasing the efficiency of production by increasing its volume with an increase in labor productivity, more rational use of the number of employees and their working time.

The efficiency of the enterprise is expressed in the full use of financial, material and labor resources. Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of all work, the efficiency of equipment use, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use.

A comprehensive analysis of labor indicators is of great importance for increasing the efficiency of production. In the economic literature and in official sources, there is no single approach to determining the essence and content of the analysis of the labor indicators of an enterprise.

In conclusion, the above analytical work can draw a general conclusion - the analyzed enterprise has seen an increase in labor productivity, a decrease in the labor intensity of manufactured products, and an increase in average wages. The organization should pay special attention to reducing material costs, increasing the number of days worked per year, as well as reducing the cost of manufactured products.

BIBLIOGRAPHY

1. Analysis and modeling of labor indicators at the enterprise: Textbook. Allowance / ed. prof. A.I. Rofe. - M.: "MIK", 2000.

2. Sklyarenko V.K., Prudnikov V.M. Enterprise Economics: Textbook. - M.: INFRA-M, 2007.

3. Workshop on economics, organization and labor rationing: Proc. allowance / Ed. prof. P.E. Shlender. - M.: Vuzovsky textbook, 2007.

4. Personnel management. Workshop: textbook. manual for university students studying in the specialties "Personnel Management" "Organization Management" / T.Yu. Bazarov. - M.: UNITI-DANA, 2009.

5. Genkin B.M. Organization, regulation and remuneration of labor at industrial enterprises. - M.: NORMA, 2003. - 400 p.

Application

Marketable products
	937.7 million rubles
	1019 million rubles
	1110 million rubles
Mathematical costs
	629.2 million rubles
	669.5 million rubles
	735.9 million rubles
Number of employees



including workers



Worked by all workers
	1634 thousand people/h
	1717 thousand people/h
	1740 thousand people/h
Days worked
	206840 people/day
	214650 people/day
	223141 person/day
payroll fund
	187465 thousand rubles
	200775 thousand rubles
	208152 thousand rubles

Labor indicators of the organization. Analysis of the labor resources of the enterprise

Figure 1 - The main objects of the analysis of labor resources

Auxiliary calculations:

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ANALYSIS OF LABOR INDICATORS

CALCULATED PART

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