Types of analysis of labor indicators. Theoretical aspects of the organization of wages at the enterprise

1. Significance, tasks and sources of information for the analysis of labor indicators of the enterprise
2. Analysis of the availability of labor resources,
3. Analysis of the use of working time
4. Labor productivity analysis
5. Analysis of the payroll and the average wage of the enterprise

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

The main tasks of the analysis are:

Study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by category and profession;

Definition and study of staff turnover indicators;

Identification of reserves of labor resources, more efficient use of them;

Study and assessment of the level of labor productivity of the enterprise;

Studying the organization of remuneration of the personnel of the enterprise;

The study of the growth dynamics of the average wage and consideration of its correspondence to the growth of labor productivity, etc.

The main sources of analysis are f. No. 1 DAP of statistical reporting “Survey of business activity of an industrial organization” (monthly), section 1 “Number of employees in the organization in the current month”; f. No. P-4 "Information on the number, wages and movement of workers", f. No. 1-T "Information on the number and wages of employees by type of activity" (monthly); f. No. 5 "Appendix to the Balance Sheet"; relevant sections of the plan for the economic and social development of the enterprise, data on current accounting and operational and technical accounting, and other materials, as well as materials from the personnel department, etc.

The provision of an enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need.

Abs.surplus (shortage) of workers H:

Chf, Chpl - a fact. and the planned average number of employees of the corresponding category, people.

The relative deviation of the number ΔChotn is determined by comparing the actual average list. the number of Chf with the planned Npl, adjusted for the implementation of the plan in terms of the volume of output (works):

ΔChotn \u003d Chf-Chpl * Jv

Jv is an index that characterizes the level of implementation of the plan in terms of gross output in a given period.

Analysis of the qualitative composition of labor resources by qualification (see practice). To do this, compare the average tariff. categories of work and workers:

Tr - tariff category

Chi - the number of workers of the i-th category;

Vi - the amount of work of each type (category).

The normal ratio is: Trx < Tr-t. The difference between the digits should not be > 0.2.

The composition of the staff is studied by grouping the number according to:

Work experience, gender, professions.

Analysis of the structure of personnel by length of service. Disequilibrium in the age structure of work experience very often has adverse consequences. Mass dismissal of former staff can lead to the following phenomena:

New workers, due to the lack of continuity in the production process, did not immediately master the work on the existing equipment;

The new staff allows you to save on wages (the payment of employees with experience has a significant impact on the total amount of wages of the enterprise - the index of record of work experience);

The new staff is delaying the process of building a strong trade union structure;

The balanced structure of the workforce (not too young, not too old) indicates a policy of meaningful selection of workers with adequate education.

Analysis of the structure of the enterprise by gender (historical reasons, social strategies of enterprises).

Analysis of the personnel structure according to professional characteristics.

workers employed in production that requires very high qualifications, medium, low qualifications or not requiring it at all;

workers in the sphere of production, services, warehouses, transport, etc.;

workers performing automated, mechanized or manual operations.

The analysis should make it possible to evaluate the work performed, taking into account their complexity and the need for special education for personnel of higher, middle and lower levels.

Analysis of the structure, composition of the average number of personnel of the organization can be carried out in the following form

Analysis of composition, population structure

Personnel category	Base period	Reporting period	Changes
Human	%	Human	%	Absolute.	Rel.% (p.p.)
					p.4-p.2	p.5-p.3
1. Wed. payroll, total
including
2. workers
3. Engineering
4. employees
5. MOS
6. security workers

To characterize the movement of the working force, calculate:

Receipt turnover rate: Kpr \u003d Number of accepted / Avg.listed number

Turnover by disposal: Kv \u003d Number of quitters / Avg.list.

Flow rate:

Kt \u003d Number of people who left due to their own wishes. and violating labor.discipline/Average list.

Personnel constancy: CPP \u003d Number of people who worked the whole year / Average list.

The data are summarized in Table 1.6.

Table 1.6

Analysis of labor movement

Indicators	Periods
2002	2003	2004
1. Consisted of workers at the beginning. period, people
2. accepted total, people, including
- accepted by the enterprise independently;
3. Total retired, people, including
At your own request;
for violation of labor discipline;
to reduce
4. Number of employees at the end of the period, persons
5. Average headcount, pers.
6. Turnover ratio for acceptance, %	14,65	5,3	37,00
7. Turnover ratio on dismissal, %	4,46	25,33	12,99
8. Flow rate, %	4,46		12,99
9. Personnel retention rate, %	85,99	59,33	61,69

According to the data in Table 1.6, it can be seen that the staff turnover in 2004 was thirteen%. This value can be considered normal, however, the trend of increasing this indicator over the analyzed period indicates some destabilization of the personnel. In addition, management cannot but be concerned about the fact that employees were fired for violation of labor discipline over the past 2 years (9 and 5 people, respectively). HR managers need to develop measures to strengthen labor discipline.

It should be noted that quite significant costs are associated with labor turnover:

Direct costs of laid off workers;

Costs associated with a decline in production during the replacement period;

Reducing the volume of construction work due to the training and education of personnel;

Overtime pay for remaining employees;

Staff training costs, etc.

Thus, the activities of the enterprise, aimed at reducing staff turnover, can have a direct impact on improving the efficiency of production as a whole. Therefore, work with those who leave and the development of measures to reduce staff turnover are important elements of work with personnel.

It is necessary to study the reasons for the dismissal of employees (due to personal wishes, staff reductions, violations of labor discipline, etc.)

The analysis of the duration of the TC can be carried out on the basis of ts hicogram, harmonogram.

The ratio of net production time to total production t in this example is not very good (over 30% loss). This is a poor performance indicator.

Rice. Classification of working hours by losses

In addition to direct accounting of working time losses, factor analysis can be used to analyze working time losses.

An analysis of the use of working time can be carried out by analyzing the working time fund (FW):

FRV \u003d H r-chih * D * P

H p-chih - the number of workers, people;

D - the number of days worked by 1 worker on average per year, days;

P is the length of the working day, hour.

Hour=person*day/person*hour

All day losses:

D p \u003d Bf * (Df-Dpl) * Ppl

Intra-shift losses:

SM p \u003d Bf * Df * (Pf-Ppl)

If the company recorded overtime hours worked, then intra-shift losses will be even greater. Since overtime hours for 1 shift must be subtracted from Pf.

Reasons for the formation of excess losses of working time:

Objective - lack of electricity, water supply, illness of workers with temporary disability, etc.

subjective - downtime due to poor organization of labor (lack of work front, tools, raw materials, materials), absenteeism, etc.

Losses caused by subjective factors - reserve for increasing the CDF:

The reserve for reducing the number in this case: ∆Ch=PRV/Ch 1

PRV - loss of working time caused by subjective factors, man-hour.

The reserve for increasing output by reducing the loss of working time due to the fault of the enterprise: DQ \u003d PRV * In wed.

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, since they can be compensated by an increase in 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.

PT is an indicator that determines the efficiency of labor in the production process.

PT is influenced by many factors. In CO, these factors are:

Q-s of manual labor due to the mechanization of heavy and labor-intensive work, due to better organization of labor;

Security of workers with a work front;

Increasing the level of prefabricated construction;

Introduction of new equipment, technology and advanced labor methods;

Increasing the creative activity and skills of employees.

PT Level:

Fri=Q/T Tem=T/Q

T - the amount of work. t spent on the implementation of Q construction and installation works

Methods for assessing PT in construction :

Natural;

Cost;

Normative.

natural method- determination of production in nat.un. in unit t and is usually used to determine the output by type of work. Being the most objective indicator of PT, it allows you to directly measure the Q of the work performed and the t spent on it; analyze ST for 1 project by type of work, identify weaknesses in the organization of production, identify reserves for the growth of ST.

cost

B \u003d Q cmr by Cm / H (d.u.)

Allows you to set average output per 1 worker or 1 worker by years and conduct a comparative analysis of output for various COs.

“-” the level of production at the estimated cost is influenced by the level of material consumption of products.

Normative used in determining the degree of efficiency of the use of workers by teams, units or individual workers with standards.

V=T n / T f *100

T n - standard. T for the performance of work, man-hour;

T f - actual t, person-h.

"-" difficulty of clearing; does not give an idea of ​​the absolute level of PT.

When analyzing the dynamics of production, it is determined index of structural shifts.

Kt - coefficient of change in labor intensity;

d 0 , d 1 - the share of the volume of work in the areas of industrial construction in the total volume of construction and installation works performed by own forces in bases. and reporting periods.

example

Labor intensity of construction and installation works depending on the type of construction

Industrial engineering	At 0 output	IN 1	K t	Q 0 , thousand rubles	Q 1 thousand rubles	d0, %	d1, %	K T d 0	K T d 1
New Expanded Renovation			1,00 1,23 1,35			45,0 30,0 25,0	35,2 32,4 32,4	45,0 36,9 33,8	35,2 39,9 43,7
Total				10000	10800	100,0	100,0	115,7	118,8

i in=7013/6802=103.1

Index of structural shifts:

TE of production without the influence of structural shifts (fixed structure index):

Jv \u003d (i in / J) * 100 \u003d (103.1 / 97.4) * 100 \u003d 105.6%

Thus, TP of the total output

i in \u003d 105.6 * 97.4 / 100 \u003d 103.1%

The increase in PT achieved by SO in the reporting year is 5.6%. As a result of the influence of structural shifts, output increased by only 3.6%. This was affected by the growth in the share of expansion and reconstruction works, where the labor intensity is higher than in new construction.

Formulas for the dependence of PT on changes in the labor intensity of work:

Payroll means the entire amount of payments determined by the tariff, salaries and reduced rates, progressive surcharges, bonus systems, as well as material incentives, social surcharges, and other payments from profit.

1) Abs. change in payroll:

∆FZP abs=FZP otch - FZP pl.

However, the absolute change in itself does not characterize the use of the wage bill, since this indicator is determined without taking into account the degree of fulfillment of the plan in terms of the amount of work.

Rel. deviation:

∆FZPotn=FZPotch-FZP pl*Kv.p.

To v.p. - the coefficient of implementation of the plan in terms of the amount of work.

However, it must be borne in mind that only the variable part of the wage bill is adjusted, which changes in proportion to the volume of production. These are the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages. The constant part of wages does not change with an increase (decrease) in the volume of work (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers in non-industrial industries and the corresponding amount of vacation pay).

∆FZPotn \u003d FZPotch- (FZPpl.per * K v.p. + FZP pl.post)

2) comparison of the dynamics of marketable products (volume of work performed), the volume of products sold (sales proceeds) and the wage bill will allow you to determine the way the wage bill is formed (based on the volume of manufactured goods - piecework payment or on the basis of receipt of payment for work).

If r Q tp, FZP<0,3 – свидетельствует о том, что формирование ФЗП сотрудников происходит не на обосновании объема произведенной продукции, т.е. сдельная система оплаты труда на предприятии не нашла широкого применения.

r Q rp,FZP >

for the administrative and financial services of an enterprise, the formation of a wage bill based on the volume of products sold is justified, since the financial well-being of the enterprise depends on their activities (selection of counterparties, the terms of the contract with them, monitoring compliance with payment terms).

With regard to workers directly producing products, a method based on marketable products is more suitable.

3) analysis of wages by the statistical method of data processing

Salary, rub	FOT	population	average salary
rub.	in % of the total	Pers.	in % of the total	rub.	in % to the average
400-800		3		7	713	46
800-1200		15		22	1046	67
1200-1600		29		33	1368	87
1600-2000		28		24	1778	113
2000 and over		25		13	3052	195
TOTAL	167635	100		100	1567	100

Fashion - the value of the trait under study, which among all its values ​​occurs most frequently.

if the average wage< Me, means that more than half of the employees received less than the average wage in the reporting period.

Range of variation R=Xmax-Xmin

Wage spread.

Var the coefficient of variation

The critical value is 33%. If a Var>33%, then the set cannot be called homogeneous, i.e. the company employs both highly paid specialists and low-paid service personnel.

Skewness coefficient → 0, which means that the distribution of values ​​is symmetrical.

A strong asymmetry indicates a high share of high wages in total wages

D 10% of employees received “big salaries”, but the total salary for the period is 30% of the wage bill. 29% of low-paid employees received only 30% of wages

Ex→0 is a normal distribution.

A large positive kurtosis means that in the data set there is a “core” that varies slightly in this attribute, surrounded by rare values ​​that are far from it. A large negative value of the kurtosis indicates the absence of such a “core”.

The value of the kurtosis indicates the steepness of the distribution: in the data set there is some weakly varying core. Indeed, the salaries of the vast majority of employees (primarily production workers) are close to the average and median values.

4) factorial analysis of FZP=N*ZP cf.

5) In the process of analysis, a correspondence should be established between the growth rates of PT and the average wage.

Productivity and wages do not always move in the same direction.

Situation 4: a general deterioration in the financial condition and economic situation at the enterprise. If such a ratio of growth rates (or rather a decrease) of indicators is observed over a long period, this can lead to social tension in the team and even to the complete economic collapse of the enterprise. Management needs to take drastic measures to completely restructure their enterprise.

Situation 3 testifies to the inefficiency of management. This ratio will lead to an increase in costs and a decrease in profitability.

Situation 2 may arise due to incorrect billing and an incorrect rationing system. Over a long period, this can lead to an increase in employee dissatisfaction and a decrease in productivity. It is necessary for the management to restructure the rationing system.

Situation 1 is the best for the enterprise and its employees.

Analysis of the growth rates of labor productivity and wages of employees

item 6 of the table: usually there are normative values ​​for this indicator, which vary for enterprises of different industries. For industrial enterprises, the share of wages in 1 rub. revenue or volume of work performed is sometimes up to 20% or more. In educational institutions, consulting firms, service companies, companies operating in the field of high technologies, i.e. where the MOH for output is low or non-existent, the standard can be up to 70%.

For expanded production, obtaining the necessary profit, profitability, it is necessary that TR PT outstrip the growth rate of its payment. If this principle is not observed, then there is an overspending of wages, an increase in Sat and, accordingly, a decrease in the amount of profit.

K op \u003d J Fri / J from

Lead coefficient should not be >15-20%

Graphical representation of the relationship between the growth rate of PT and its payment.

To determine the amount of savings or overspending of wage bill due to a change in the ratio between TR PT and its payment, you can use the formula:

In the context of inflation, when analyzing the index of average wage growth, it is necessary to take into account the index of price growth for consumer goods and services for the analyzed period:

where ZP 1, ZP 0 - the average salary for the reporting and previous period, respectively;

J prices - inflation rates for the analyzed period (for 2004 J prices = 13%)

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 to create an order, the client must fill out a form in which he 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

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

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 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_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, 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

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, forms of financial statements, 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 organization's availability of 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 staff includes 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 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 (production 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 harmfulness of production, 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 leader.

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
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 Ceramic Materials Plant 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,
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 a secondary specialized education, this can be explained by the fact that the production mainly 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.

Indicator				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).

(man-hours).

(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, %
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 Plant of Ceramic Materials.

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 hard 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. per 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 activity 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 comprehensive 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)

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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.

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26. Charter of ZAO Izhevsk Plant of Ceramic Materials

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

Analysis of labor indicators

One of the main sections of the analysis of the activities of the enterprise is the study of labor resources. The efficiency of labor use largely determines the indicators of production volume, the level of cost and quality of products, the financial result obtained, and, ultimately, the economic potential of the economic entity. The purpose of such an analysis is to identify a more complete and efficient use of labor resources. At the same time, efficiency is understood as a situation where the return on the use of resources exceeds their cost.

The analysis of the labor indicators of the enterprise underlies the audit of the social and labor sphere of the enterprise, which allows you to quickly assess the correctness of the personnel policy. At the same time, the audit of labor quality, which is a multifactorial category, plays a leading role.

The quality of labor includes a large number of conditions and indicators, including the absence of claims and violations of technological discipline, safety precautions, good consumer and physical properties of goods and services, a certain level of qualification of workers, etc.

The scope of the auditor's attention includes losses from marriage, the reduction of which improves the quality of labor and saves working time, since in this case it becomes possible to increase output without additional labor costs. In this regard, the task of reducing the number of personnel by reducing losses from the marriage of manufactured products can also be set.

In the study of labor resources, the analysis of the number of employees and the spent working time is of decisive importance. The information obtained as a result of the analysis is necessary for the formation of an optimal portfolio of orders and the development of an appropriate production program.

The analysis of the number of employees includes the study of the following indicators:

The number of employees, including composition, gender, age, specialty, position, level of education and qualifications; security of the enterprise with personnel;

Data on the use of working time;

Forms, dynamics and reasons for the movement of labor, coefficients of stability and turnover, directions and intensity of movements within the enterprise, the state of labor discipline;

The number of workers engaged in manual and low-skilled labor, heavy manual labor in dynamics;

Social indicators of labor activity (labor motivation, professional and qualification growth, marital status, housing provision);

The level of sanitary and hygienic production and living conditions (the state of workplaces, places of public catering, etc.).

The sources of information for the analysis of labor costs are the plan for labor, statistical reporting "Report on labor", data from the time sheet and the personnel department. The main unified forms of primary documentation for accounting for labor and its payment are: orders (instructions) for hiring, transferring to another job, granting leave, termination of an employment contract (contract) (f. N N T-1, T-5, T- 6, T-8), personal card (form N T-2), time sheet and payroll (form N T-12), time sheet (form N T-13), payroll (f. N T-49) and other documents approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a.

The level of provision of the enterprise with personnel is determined by comparing the actual number of employees by category and specialty with the planned need. Particular attention is paid to the provision of the enterprise with personnel of the most important specialties for production.

It is also necessary to analyze the qualitative composition of personnel in terms of qualifications. Compliance with the qualifications of production personnel for the work performed is assessed using tariff categories. The actual average wage category of workers is directly related to the quality of products. Consequently, this study makes it possible to establish how correctly the production personnel are selected and placed in sections and whether the labor contribution of workers corresponds to wages.

One of the central places among the audit procedures of the personnel of the enterprise is the analysis of the dynamics of labor productivity. The growth of this indicator is possible due to a more complete use of the available labor force, intensification of production, the introduction of complex mechanization and automation of production processes, an increase in the level of technical equipment of the enterprise, and the improvement of technology and organization of production. In the course of the audit, reserves should be identified to reduce the need for labor resources as a result of the above and other activities.

An important role is played by the analysis of the use of working time, which begins with the establishment of the planned volume of working time, calculated by subtracting holidays, vacation days and lost working time from the number of days in a year based on the average number of hours worked by one average employee per year, month. Then the planned amount of working time is correlated with the actual, real amount of working time, the value of which depends on the number of employees, the duration of the working period in days and the working day in hours, the number of man-hours worked. Comparison of planned indicators with actual ones reveals the loss of working time in absolute units and percentages.

During the analysis of the efficiency of the use of working time, a table is compiled containing the values ​​of the following indicators, expressed as a relative deviation (in percent) of the actual data from the planned ones:

The average number of employees;

The total number of days worked;

average number of days worked per employee;

The number of days of non-attendance at work, indicating the reason (regular vacations, study holidays, illness, other reasons for non-attendance permitted by law or administration, absenteeism);

Average working hours;

Average number of hours worked per employee per day;

The total number of hours worked.

For a more detailed analysis of the structure of working time for the enterprise as a whole and for individual categories and groups of employees, a "photo" of working time is compiled. In the process of such an analysis, all-day and intra-shift losses of working time are revealed, which may be caused by various objective and subjective circumstances not provided for by the plan: additional vacations with the permission of the administration; diseases of workers with temporary disability; absenteeism; downtime due to malfunction of equipment, machines, mechanisms or lack of raw materials, materials, electricity, fuel, etc. Each type of loss is carefully studied, special attention is paid to losses due to internal reasons for the enterprise. The reduction of such losses of working time is a significant reserve for increasing labor productivity, which does not require additional capital investments and allows you to quickly get a return.

The possibilities of increasing labor productivity and reducing the labor intensity of production are studied under the most important contracts and for the enterprise as a whole. In this context, the level and dynamics of changes in the wage intensity of the main types of products and all products sold, as well as the distribution of the wage fund and the dynamics of the average wage, are taken into account.

To assess labor productivity, a system of generalizing, partial and auxiliary indicators is used. The generalizing indicators include the average annual, average daily and average hourly output per worker in physical terms, as well as the average annual output per worker in value terms. Partial indicators are the time spent on the production of a unit of a product of a certain type (labor intensity of products) or the output of a product of a certain type in kind in one man-day or man-hour. Auxiliary indicators characterize the time spent on performing a certain type of work or the amount of work performed per unit of time.

The main generalizing indicator of labor productivity is the average annual production of products by one worker. Its value depends not only on the output of workers, the number of days worked by them and the length of the working day, but also on the share of the latter in the total number of production and administrative personnel.

The average annual output per worker is determined by the formula (1.8):

V cf \u003d U * D * P * V, (1.8)

where In cf - the average annual output;

Y is the ratio of the number of workers to the total number of workers;

D - the number of days worked by one worker per year;

P - the average duration of the working day, hours;

Vch - average hourly output per worker.

The results of labor productivity analysis are used

the auditor in the development of specific recommendations to ensure the growth of labor productivity and the determination of reserves for increasing the average hourly, average daily and average annual output of workers. The main areas of search for such reserves are:

Increasing output through better utilization

the production capacity of the enterprise, since when increasing production volumes at existing capacities, only the variable part of the cost of working time grows, and the constant part remains unchanged, as a result of which the time spent on the production of a unit of output decreases;

Reduction of labor costs for the production of products as a result of the intensification of production, the introduction of integrated mechanization and automation, the use of more advanced equipment and production technology, reducing the loss of working time by improving the organization of labor, logistics and other factors in accordance with the plan of organizational, technical and innovative activities.

Analysis of labor costs includes:

Determining the size of the average salary by categories of personnel;

Justification of the forms and system of remuneration;

Analysis of the effectiveness of bonus systems;

Control over the use of funds allocated to the consumption fund;

Establishment of the size of the financial reserve for the analyzed period. Based on the above data, a table is compiled that indicates the size of the consumption fund, actual expenses and their deviations from the planned ones (in absolute values ​​and percentages).

The indicators of labor potential include the following:

Quantitative indicators:

1) the number of personnel (average payroll, attendance); efficient use of working time (coefficient of using the established length of the working day and working period, integral coefficient of using working time);

2) production output per employee;

3) the balance of jobs and employees at the enterprise (additional need or excess labor force);

Qualitative indicators:

1) professional qualification potential:

Professional staff structure;

Functional structure;

qualification structure;

Personnel structure by level of education;

The structure of personnel by length of service.

2) psychophysiological potential:

Gender and age structure of personnel;

Intensity, severity of labor;

Morbidity rates (general, occupational);

Employee performance indicators.

3) Creativity:

The number of rationalization proposals and inventions submitted by employees; participation in the development of innovations, professional competitions, etc.

4) motivational potential:

job satisfaction;

Indicators of attitude to work;

The state of the socio-psychological climate in the team;

Staff turnover.

In general, the analysis of labor indicators makes it possible to evaluate the economic efficiency of labor at the level of the enterprise and its structural divisions.

Thus, the organization of wages at the enterprise is carried out with the help of standards, the tariff system, forms and systems of wages, regional coefficients, etc.

The level of organization of remuneration at the enterprise largely depends on the developed system of remuneration and the quality of planning the payroll. At the same time, employees should be interested in the growth of labor productivity.

The tasks of analyzing the use of the wage fund:

Evaluation of the use of funds for wages;
determination of factors influencing the use of the wage fund by categories of personnel and types of wages;
assessment of the effectiveness of the applied forms of remuneration and types of wages, bonus systems for employees;
identification of reserves for the rational use of funds for wages, ensuring outstripping growth in labor productivity in comparison with an increase in its payment.

Introduction…………………………………………………………......... 3
1 Labor indicators as the main object of analysis of the economic activity of the enterprise………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
1.1 The concept of labor resources and their classification …………………. 5
1.2 Theoretical aspects of the analysis of wages of employees……….. 8
2 Analysis of labor indicators at OAO Makeevka Iron and Steel Works……………...……………………....... 10
2.1 Analysis of the number of employees of the enterprise…………………...... 10
2.2 Analysis of indicators of hours worked………………………. fifteen
2.3 Analysis of labor productivity ..………………………………….... 18
2.4 Analysis of the Wage Fund and the average monthly wage…………………………………………….……………………….. 24
3 Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeevsky Metallurgical Plant" …..…….……………………..……… 32
Conclusion……………………………………………………………. 33
References…………………………………………………… 35

Files: 1 file

MINISTRY OF SCIENCE AND EDUCATION OF UKRAINE

DONETSK NATIONAL UNIVERSITY

ACCOUNTING AND FINANCIAL FACULTY

Department of Economic Analysis

and business activities

course work

By discipline: “ Economic analysis ”

ON THE TOPIC: Analysis of the labor indicators of the enterprise

DONETSK 2002

	Introduction………………………………………………………… .........	3
1	Labor indicators as the main object of analysis of the economic activity of the enterprise……………………………………………...	5
1.1	The concept of labor resources and their classification ………………….	5
1.2	Theoretical aspects of the analysis of wages of employees………..	8
2	Analysis of labor indicators at OAO Makeevka Metallurgical Plant……………...……………………..... ..	10
2.1	Analysis of the number of employees of the enterprise…………………......	10
2.2	Analysis of indicators of hours worked……………………….	15
2.3	Analysis of labor productivity..………………………………....	18
2.4	Analysis of the Wage Fund and the average monthly wage………………………………………….…………………… …..	24
3	Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeyevsky Metallurgical Plant" …..…….……………………..………	32
	Conclusion…………………………………………………… ……….	33
	Bibliography………………………………… …………………	35
	Applications….…………………………………………………………	36

Introduction

Today, it is no secret for any citizen of Ukraine that the economy of his country has practically switched to a market economy and operates exclusively according to the laws of the market. Each enterprise is responsible for its work independently and independently makes decisions on further development. And in a market economy, the one who makes the best use of the resources available to him to obtain the maximum amount of profit survives, solving the main problems of economic activity. But how can an enterprise itself evaluate the effectiveness of its work and the effectiveness of the use of its own resources (until competitors have done this, simply ousting the loser from the market)?

Of the currently known factors of production, one of the main, and often the main and most costly, is labor. Analysis of the efficiency of the use of production factors is impossible without attention to labor costs. More than one book is devoted to solving this complex problem.

At the same time, the purpose of this work can be formulated as follows: using literature and other sources of information, practically consolidate the skills acquired in the classroom on the technical and economic analysis of the economic activity of an enterprise.

In this case, the following tasks will be solved: determining what modern science understands by the concept of "labor resources", what place they occupy in the economic activity of the enterprise and its analysis, and the characteristics of labor indicators used in the analysis.

A study on the example of a specific enterprise (it will be OJSC "Makeevsky Metallurgical Plant") of the dynamics of the number of personnel, indicators of hours worked, the use of labor resources, labor productivity and the payroll fund at the enterprise; evaluation of the effectiveness of measures to improve the organization of labor at this enterprise by studying the dynamics of production indicators and finding bottlenecks in the organization of labor at the enterprise.

As noted, the object of the study was the enterprise "Makeyevsky Metallurgical Plant". The enterprise is engaged in production activities in the market of metallurgical products of the country. At the same time, the strategic partners of the OJSC are metallurgical enterprises important for the country, which already speaks of the level and volume of production at this enterprise. The features of this subject include some "bloat" of management personnel, the active use of sweatshop conveyor technologies, heavy wear and tear of equipment and strategic management plans.

Regarding the analysis of labor indicators, it should be noted that it is one of the most important problems that is studied not only in economic analysis, but also in a number of other disciplines.

In the new economic conditions, its most important tasks are:

1. correct reflection of the number of employees;
2. control over the use of working time, compliance with labor discipline;
3. ensuring accurate and correct payroll for each employee;
4. control over the correct use of the wage fund by categories of employees, workshops - for the enterprise as a whole;
5. timely preparation of accounting and statistical reporting on labor and wages.

Tasks and sources of analysis. The analysis of economic activity plays an important role in improving the organization of wages, ensuring its direct dependence on the quantity and quality of labor, final production results and the economic development of the enterprise as a whole. In the process of analysis: reserves are identified for creating the necessary resources for the growth and improvement of labor, the introduction of progressive forms of remuneration for workers, and systematic control over the measure of labor and consumption is ensured.

The tasks of analyzing the use of the wage fund:

• assessment of the use of funds for wages;
• determination of factors influencing the use of the wage fund by categories of personnel and types of wages;
• assessment of the effectiveness of the applied forms of remuneration and types of wages, bonus systems for employees;
• identification of reserves for the rational use of funds for wages, ensuring outstripping growth in labor productivity in comparison with an increase in its payment.

Sources of information for analysis: a plan for the economic and social development of the enterprise, statistical reporting on labor f.N 1-t “Report on labor”, application f.N 1-t “Report on the movement of labor force, jobs”, f.N 2-t “Report on the number of employees in the management apparatus and their remuneration”, data from the time sheet and the personnel department.

1 Labor indicators as the main object of analysis of the economic activity of the enterprise

1.1 The concept of labor resources and their classification

The main objectives of the analysis at this stage are: the study and assessment of the security of the enterprise and its with structural divisions of labor resources in general, as well as by categories and professions; determination and study of staff turnover indicators ; identification of reserves of labor resources, their fuller and more efficient use.

The sources of information for analysis are the labor plan, the statistical reporting "Labor Report", the data of the time sheet and the department frames.

The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of the enterprise with the necessary labor resources, their rational use, 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 using equipment, machines, mechanisms, 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.

Under labor resources understand the part of the population with physical development, mental abilities and knowledge necessary for the implementation of useful activities.

Age limits and the socio-demographic composition of labor resources are determined by a system of legislative acts. They (borders and composition) changed in different periods of the history of our country.

So, in the first five-year plan (1929-1932), the lower limit of working age was set at 14 years. By the end of the second five-year plan (1935-1937), this limit was raised to 16 years. During the Great Patriotic War, it again dropped to 14 years. Currently, the working age limit is 16 years.

To understand the concept of “labor resources”, it is necessary to know that, firstly, depending on age, the entire population can be divided into three groups:

• persons younger than working age (currently - from birth to 15 years inclusive);
• persons of working (working) age: in Ukraine, women from 16 to 54 years old, men from 16 to 59 years old inclusive;
• persons older than able-bodied, i.e. retirement age, upon reaching which an old-age pension is established: in Ukraine, women from 55, and men from 60 years.

Secondly, depending on the ability to work, able-bodied and disabled are distinguished. In other words, people can be disabled at working age (for example, disabled people of groups I and II before retirement age) and able-bodied at working age (for example, working teenagers and working old-age pensioners).

Based on the foregoing, the labor resources include:

1) population of working age, with the exception of war and labor invalids of groups I and II and non-working persons receiving pensions on preferential terms;

2) working persons of retirement age;

3) working teenagers under the age of 16.

Under Ukrainian law, adolescents under 16 years of age are hired upon reaching the age of 15 in exceptional cases. It is also allowed, in order to prepare young people for work, to employ students in general education schools, vocational and secondary specialized educational institutions upon reaching the age of 14 with the consent of one of the parents or a person replacing him, provided that they are provided with light labor that does not cause harm to health and not interfering with the learning process.

In Ukraine, a significant reduction in the total population and the share of the population in working age is predicted, stabilization in the share of the population at retirement age and an increase in the share of the population in working age, i.e. population aging, which in the future will lead to a reduction in the working age population.

Since the middle of 1993, our statistics have made a transition to the system of classification of the population recommended by international conferences of labor statisticians and the International Labor Organization, according to which it is divided into economically active and economically inactive.

Economically active population (labor force) - This is the part of the population that provides the supply of labor for the production of goods and services.