Changes in the costs of living and past labor.

  • 2.1. Analysis of financial statements
  • 2.2. Problems in analyzing financial statements
  • 2.3. Indicators of liquidity, solvency and profitability
  • 2.4. Indicators of efficiency of use of funds
  • 2.5. Working capital analysis
  • 2.6.An example of an analysis of the financial condition and financial stability of an enterprise
  • Topic 3. Contents of work on technical and economic planning at the enterprise
  • 3.1. Planning forms
  • 3.2. Types and types of plans
  • 3.3.Typical structure of an enterprise’s annual plan
  • 3.4.Business plan of the enterprise
  • Topic 4. Regulatory and methodological basis for technical and economic planning.
  • 4.1. The role and significance of rationing the resources used
  • 4.2. Standards for living labor costs
  • 4.3. Norms of reserves and use of material resources
  • 4.4. Cost rates of past labor embodied in fixed assets and intangible assets
  • Topic 5. Planning for the development of the enterprise’s potential (production and technical base of the enterprise)
  • 5.1. The concept and essence of enterprise potential
  • 5.2. Components of an enterprise's labor potential
  • 5.3. Planning the economic and technical potential of the enterprise
  • 5.4. Planning the total potential of the enterprise
  • Topic 6. Planning of innovation and investment activities
  • 6.1. The essence of investment and the investment process
  • 6.2. Methodology for evaluating investment projects
  • Topic 7. Risk planning.
  • 7.1. The concept and essence of risk.
  • 7.2 Risk measurement
  • 7.3. Expert method for identifying risks.
  • 7.4. Statistical methods for measuring risks
  • 7.5. Methods for checking project stability
  • 1. Simulation model for risk assessment.
  • 3.Method for analyzing changes in cash flow
  • Topic 8. Product sales planning
  • 8.1. Goals and objectives of sales planning
  • 8.2. Technology for substantiating planned decisions on sales volume
  • 8.3. Market research
  • 8.3.1. Analysis of sales for the previous period
  • 8.3.2. Market segmentation
  • 8.3.3. Target Market Selection
  • 8.3.4. Determining market capacity
  • 8.3.5. Market development forecast
  • Section 1. Assessment of market conditions in the current period.
  • Section 2. Forecast of key market indicators.
  • Section 3. Suggestions and recommendations. This section reflects the results of the analysis and contains the following:
  • 8.4. Assortment planning
  • 8.4.1. Formation of the assortment structure
  • 8.5. Assessment of product competitiveness
  • 8.6. Price planning
  • 8.6.1. Price classification
  • 8.6.2. Price planning methods
  • 8.7. Forecasting sales volume
  • Topic 9. Planning a production program
  • 9.2. Production program planning methodology
  • 9.2.1. Production program planning technology
  • 9.2.2. Analysis of production plan implementation
  • 9.2.3 Order portfolio analysis
  • 9.2.4 Calculation of production capacity
  • 9.2.5. Planning of product output in physical terms
  • 9.2.6. Production program evaluation
  • Topic 10. Planning for personnel requirements
  • 10.1. Contents, tasks and technology for planning personnel requirements
  • 10.2. Analysis of the implementation of the labor plan for the previous period
  • 10.3 Determination of the need for workers in regulated work
  • 10.4. Determining the total need for workers
  • Topic 11. Planning funds for wages
  • 11.1. Methods for planning funds for wages
  • 11.2.Base for calculating the unified tax and insurance premiums
  • Topic 12. Planning the need for material and technical resources
  • 12.1. Goals, objectives and content of planning the need for material and technical resources
  • 12.2. Determining the need for material and technical resources
  • 12.3. Determination of the amount of inventories (MPS)
  • 12.4 Determination of the value of inventories in work in progress
  • 12.5. Determination of the amount of finished product stock
  • 12.6. Determining the enterprise's needs for fixed assets
  • Topic 13. Planning of production costs
  • 13.1.The essence and content of production cost planning
  • 13.2.Plan for enterprise costs
  • 13.3. Planning to reduce product costs based on technical and economic factors
  • 13.4. Calculation of planned product cost estimates
  • 13.5..Features of cost calculation
  • 13.6. Planning cost estimates for production
  • 13.6. Planning the cost of commercial and sold products
  • Topic 14. Financial planning
  • 14.1. Goals, objectives and functions of financial planning
  • 14.2. Contents of the financial plan
  • 14.3. Methodology for developing a financial plan
  • 4.2. Standards for living labor costs

    Difference labor resources from other types of resources

    In the totality of resources, labor resources occupy a special place. Only in the interaction of labor resources with material resources, transforming them through production functions, is the implementation of a technologically and economically efficient method of production achieved. In order to provide itself with this type of resource, the enterprise becomes an active participant in the process of purchase and sale in the labor market, the functioning of which is different from the functioning of other markets for production resources (factors). It is here that the entire system of social relations between the buyer (employer) and the seller (hired labor) is realized. The latter is the bearer and owner of his labor power, i.e. the totality of their abilities for certain types labor activity.

    This is a special resource, the specificity of which lies in its physical inseparability from the owner, which is reflected in the nature of the object of sale and purchase in the labor market. Essentially, the object of the transaction is the right to use a unit of labor resource of a certain quality under certain conditions and during a certain period of time.

    The distinctive features of the labor resource are also manifested in the fact that the person who is its carrier cannot serve only as a means of achieving the goals of the enterprise. It brings a certain life meaning to manufacturing process. Possessing abilities, initiative, will, an employee is therefore not only a passive object of management, but also a conductor of an independent line of behavior. An employee, being a formal member of any structure of the enterprise, at the same time can be part of an informal group of people, communication with whom ultimately affects the effectiveness of the tasks performed.

    It should be noted that such a feature of the labor resource is the inseparability of property rights to a product (labor) from its owner. Labor is the process of spending work force, which leads to the emergence of special relationships in the process of its purchase and sale. The employee is only partially fulfilled in production. His existence is not limited only to production activity, it is broader and finds self-expression outside production, in a variety of social contacts. Therefore, along with the presence and effect of the monetary aspects of the transaction between the employee and the buyer of labor, non-monetary aspects also play a significant role. These are, first of all, working conditions, microclimate in the team, prospects for promotion and professional growth.

    A transaction concluded on the labor market, due to the characteristics of this resource, is also specific. It is typical for her high degree individuality. Since each worker is unique, and jobs differ from each other and place specific demands on workers, then labor agreements are largely individual in nature.

    The conclusion of a transaction presupposes the beginning of a long-term relationship between subjects of the labor market.

    The system of relations in the labor market consists of the following relations:

    Between employees and employers;

    Between labor market subjects and representatives of trade unions, employer associations, employment services, etc.;

    Between labor market subjects and the state.

    Each party must follow certain rules. The main documents regulating the relationship between an enterprise, an employee and the state are: the Labor Code of the Russian Federation, the Law of the Russian Federation “On Employment in the Russian Federation”, etc. Employers proceed from their needs, conditions, requirements for the hired employee.

    The hired employee proceeds from the level and conditions of remuneration, the degree of his attractiveness, etc. If the vectors of supply and demand coincide, then on this basis the price of a unit of labor resource of a given quality will be determined, i.e. salary (hourly rate) specified in the agreement (contract), which can be terminated or extended at the request of the parties.

    A significant role in such market relations in the field of labor resources is played by trade unions, which are the main negotiating partners on behalf of employees. After all, the labor market not only performs the function of forming supply and demand and the equilibrium price for labor resources, but also expresses a system of socio-economic relations between subjects.

    For the labor market to function fully, it requires a developed infrastructure. Labor market infrastructure is government agencies, non-state employment promotion services, enterprise personnel services, public organizations and foundations, etc., ensuring the interaction of supply and demand in the labor market, regulating relations regarding the price of labor, working conditions, personnel training, protection processes employers and employees.

    Of all the types of resources used by an enterprise, the most dynamic, i.e. capable of change are labor costs. Their reduction simultaneously leads to a reduction in other types of production resources (fuel, electricity, costs of fixed assets, etc.). As a result, the cost of production is significantly reduced, even with a low share of costs associated with labor. Enterprises seeking to reduce labor costs can receive additional income by increasing production volumes with the same technical base. Thus, the connection between the efficiency of labor use and general economic results, including production costs, is obvious, which strengthens the role and importance of labor regulation.

    Types of labor standards used at the enterprise

    To compare different types of labor, a single measure is working time. The socially necessary costs of working time are formed in market conditions and determine the measure of labor. The measure of labor reflects the value of market costs and expresses the value of abstract labor costs with equal supply and demand for labor resources.

    At an enterprise, labor standards express the measure of labor, i.e. the cost of working time required to produce a unit of product in the current production conditions. In their size they can correspond to the measure of labor, and then the enterprise will cover its costs with the results of its work; or exceed the amount of labor, and then the enterprise will not make a profit. Therefore, the enterprise’s interest in reducing labor standards for manufactured products, and therefore labor costs, is understandable, which increases the role and importance of managing this process.

    The basis of all types of labor standards is the time standard, through which other standards are calculated for the purpose of organizing and planning labor and managing costs: production standard, equipment maintenance standard, number standard, controllability standard, standardized task.

    Standard time - the amount of working time required to perform work by one worker or group of workers in the most rational for of this enterprise conditions taking into account best production practices.

    To calculate the standard time, all working time is divided into two groups: work time and break time.

    Working time is the time during which labor actions are performed. It includes preparatory and final time, operational and maintenance time.

    Preparatory-final time (T pz) - time associated with the beginning and end of a specific task. It does not depend on the amount of work; it is set for a batch or for a task as a whole.

    Operational time (T op) is the time during which the subject of labor changes. It is repeated with each unit of production. Its costs are divided into main (technological) and auxiliary time.

    Basic (T o) or technological time (T tech) - time spent on changing the subject of labor, its size, shape, quality, structure, physical and chemical properties, etc.

    During the auxiliary time (T in), work is carried out to ensure the main (technological) process. This includes time for loading raw materials and workpieces, eating finished products, equipment control, changing operating modes, monitoring the progress of the process, etc.

    Workplace maintenance time (T) includes the costs of caring for the workplace and maintaining equipment and tools in working condition. In mechanized and automated processes, it is divided into the time of technical (T technical) and organizational (T org) maintenance.

    All break time is divided into:

    Rest and personal needs (T exc);

    Breaks due to technology and organization of production (T pt);

    Breaks due to organizational and technical reasons (T pnt);

    Breaks due to violation labor discipline(T NTD), lateness, premature departure, unauthorized absences.

    The time norm (N VR) includes the following types working hours:

    N VR =T PZ +T OP +TCH OBS +T OTL +T PT.

    In turn, the time norm is divided into the preparatory-final time norm and the piece time norm (T SHT).

    In practice, production standards are also established, which are applied more often than time standards.

    The production rate is the number of natural units of production that must be produced per unit of time under certain conditions by one worker or group of workers. The most general formula for calculating the production rate (N VIR):

    where T cm is the shift fund of working time;

    N VR – time norm.

    Where it is difficult to establish time standards and production standards, especially as production processes become mechanized and automated, service standards and manpower standards are determined.

    Maintenance rate (N o) is a set number of pieces of equipment (workstations, m2 of area) that must be serviced by one worker or group of workers under certain conditions during a shift. It is determined by the formula

    Where: N VRo is the standard maintenance time (amount of time for servicing a unit of equipment, m 2 of area, etc.), determined by timekeeping or according to standards.

    The headcount rate (NH) is the number of workers required to complete the task. It is calculated by the formula

    Where: O - total serviced units, production area, etc.

    A standardized task is a set amount of work required to be performed by one worker or group of workers over a certain period; used in production maintenance work, in areas with time-based wages.

    The connection between labor standardization and its payment can be established by payment for one standard hour of work of a certain complexity in accordance with the type of activity and category of the employee. That is, the standard hour acts as a single measure of the volume of work, and the price is formed by the measure of remuneration. Based on labor standards, workers' wages are calculated - the most important economic element of costs, as well as a costing item.

    with an increase in its productivity (conditional figures)

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

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

    A striking example Such a violation can be caused by the labor productivity crisis in Russia, which erupted in the first half of the 90s of the last century and was still not overcome at the beginning of this century. For the period 1990-1995. GDP output per person employed in national economy country decreased by more than 43%, in industry - by 34%, in agriculture– by 53%. In general, for 1990-2000. GDP per person employed fell by almost 45%.

    Labor productivity growth does not happen on its own. To initiate and maintain it over a long period of time, various socio-economic conditions and corresponding efforts of the state, economic entities, and direct participants in the labor process are required. From here - objective need to manage the process of increasing labor productivity.

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


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

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

    Ip t = Pt o: Pt b = Io: It.

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

    Iп t g= Iп t 1kv * Iп t 2kv * Iп t 3kv * Iп t 4 sq.

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

    Iп t av = Iп t 1kv * Iп t 2kv * Iп t 3kv *…* Iп tn sq.

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

    ΔП t = Iп T * 100 – 100;

    ΔП t = (ΔО - ΔТ) / (100 + ΔТ) * 100,

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

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

    Fri Δ = ΔО: ΔТ.

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

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    All topics in this section:

    Labor productivity planning
    An important element labor productivity management system is its planning. Labor productivity planning is the process of determining the needs

    Terms and concepts
    Labor productivity planning: · planning stages · planning methods Reserves for the use of working time Reserves for growth of labor productivity


    1. How does the economic law of increasing labor productivity manifest itself? 2. Under what conditions does labor productivity increase?

    The workforce of the enterprise, its composition and structure
    The carriers of labor potential, labor force, understood as a set of abilities for productive work, are hired workers, who form the labor force in their totality.

    Workers
    Determining the number of employees required by an enterprise (organization) in a planning period (headcount planning) is an important element of the labor management system. Distinguish between

    Balance of working time of one average employee
    worker (conditional example) Elements of working time Plan Report I. Calais

    Workers
    Planning the number of employees is not limited to calculating the absolute need for them in the planning period. An important element of personnel management is the definition of additional

    Qualifications of company employees
    On modern stage scientific and technological progress has sharply increased the role human factor, which became decisive in the development of production. Complex technology Newest technologies, high requirements for

    Terms and concepts
    Balance of working time Balance of labor Additional demand for personnel Quality of labor Qualification Competence Nepromysh

    Questions for control and self-test
    1. What is the organization's personnel? 2. What characteristics should the work collective have? 3. What characterizes the composition and structure of the workforce?

    Concepts and indicators of the level and quality of life of the population
    The ultimate goal The work activity of people is to satisfy their diverse needs. The most complete and high-quality satisfaction of the ever-increasing and expanding needs of the population

    Cost of living and consumer budget
    It is possible to assess the level of development and the degree of satisfaction of people's needs (standard of living) only by comparing actual consumption indicators with the corresponding indicators that fulfill the function

    Income of the population
    Important characteristic and the factor determining the standard of living of the population is income, which is understood as the totality of monetary and natural resources

    Terms and concepts
    Cash income Income differentiation Human development index Quality of life Quality of working life Gini coefficient K

    Questions for control and self-test
    1. What is the standard of living of the population? What indicators does it characterize? 2. What is quality of life? What elements determine it? 3. What characterizes and how it is calculated

    The essence of wages
    Evolution essential characteristics wages occurred as social relations changed. As you know, wages are a historical category, appearance and function.

    Salary functions
    The essence of wages is manifested in the functions that they perform in various phases social reproduction. Salary is a multifunctional category. It is inherent

    Remuneration organizations
    For complete and effective implementation wages To perform its functions, a special mechanism is required, called the organization of remuneration. In educational and scientific literature, the concept of “organization of op

    Questions for control and self-test
    1. Describe the essence of wages in a market economy. 2. What factors influence the formation of wage rates? 3. What are the main functions of zar

    Essence, purpose and main elements of the tariff system
    The tariff system is a set of regulatory materials intended to regulate and differentiate wages for workers in accordance with their quality

    Tariffing of works and workers
    Before establishing quantitative relationships in remuneration for labor of varying complexity, it is necessary to distribute all work into groups of complexity, and workers according to skill level - tariff (qualification)

    Tariff schedules, their purpose and construction
    Tariffing of work and workers allows you to establish the complexity (category) of the work and the level of qualifications of the worker. But the tariff instruments - ETKS and EKS - do not establish any

    Tariff rates
    By determining quantitative relationships in remuneration for labor of varying complexity and workers of different qualifications, tariff schedules do not establish absolute amounts of remuneration. This function is performed by tar

    Calculation of average tariff values
    In the practice of accounting, analysis and planning at enterprises and organizations, average tariff values ​​are widely used - average tariff coefficient, average category, average tariff rate. Wednesday

    Additional payments and allowances to tariff wages
    One of the tools for differentiating wages and elements tariff regulation remuneration are additional payments and allowances to tariff rates and salaries. Additional payments and allowances

    Territorial regulation of wages
    One of the areas of tariff regulation is the differentiation of wages due to differences in the natural and climatic conditions of the population. The need for such differentiation

    Terms and concepts
    Analytical method assessment of the complexity of work Range of tariff schedule Additional payments Unified tariff schedule Quality of labor Allowances R

    Questions for control and self-test
    1. What is the tariff system? What is its role in organizing wages? 2. What is included in the content of the concept of quality of work? 3. What is meant by labor reduction?

    Application of forms and systems of remuneration
    The relationship between wages and indicators characterizing the quantity, quality and results of labor is established using forms and systems of payment. Fo

    Time wage systems
    Depending on whether it is accompanied time payment whether a bonus is paid or not, it can be simple or bonus. With a simple time-based payment system

    Piece wage systems
    With a piecework form of remuneration, the amount of earnings depends on the quantity of products produced by the employee or the volume of work performed by him and

    Pay systems
    In some cases, the wage mechanism may include elements of both time-based and piece-rate systems. Such a system is called mixed or piece-time. For example,

    Group (collective) wages
    IN modern production collective forms of organization and remuneration are often used, which is determined by both technological (maintenance of large units, automated lines) or

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

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

    Civil Service
    State civil service Russian Federation- a type of public service, which represents the professional official activity of citizens of the Russian Federation in government positions

    Premium remuneration systems
    An important tool increasing the material interest of workers in improving labor results is the use of bonus payment systems, in which the main part of wages (about

    Terms and concepts
    Absolute efficiency of bonus systems Lump sum remuneration Non-tariff remuneration systems One-time bonuses Collectives

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

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

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

    Payroll
    Integrated planning methods, which make it possible to determine the total amount of funds required to pay employees of an enterprise (organization), must be combined with details

    Formation of the structural wage fund
    divisions of the enterprise (organization) For large enterprises and organizations with complex organizational structure the problem formed is relevant

    Terms and concepts
    Annual wage fund Daily wage fund Salary intensity Employer's labor costs Fund planning methods

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

    Living labor and materialized labor

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

    Under reified refers to the labor expended earlier when the means and objects of labor were produced, and which are used in production in given time. Dividing all labor costs into these two groups makes some sense.

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

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

    Third, as the economy develops, there is a natural change in the relationship between the costs of living and embodied labor.

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

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

    F - costs of living labor of workers;

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


    A) ABOUT AND
    b) O 1 F 1
    V) O 2 F 2
    G) O 3 F 3

    Let us introduce a new means of labor, the cost of which grows more than technical productivity. In this case, the means of labor leads to a reduction in the cost of living labor per unit of product, which is greater than the increase in the cost of materialized labor - option “b”.

    O 1 = 12 rubles; F 1 = 7 rubles;

    Total costs labor is reduced, efficiency increases.

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

    O 2 = 10 rubles; F 2 = 7 rubles;

    Overall labor costs are reduced and efficiency increases significantly.



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

    O 3 = 8 rubles; F 3 = 7 rubles;

    Overall labor costs are reduced and efficiency increases even more significantly.

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

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

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

    The same applies to materialized labor in objects of labor.

    Is universal criterion, characterizing the efficiency of labor costs in material production. Its universality lies in two areas of its use as a tool: private - regarding individual production by an employee, workshop, enterprise, and public, relating to a region, country, or even a group of countries.

    It should be recognized that this indicator is a truly useful economic indicator that demonstrates the basic criterion of production efficiency, which determines, say, in the most particular case, how many products a worker will produce per man-hour (thus, the criterion for the level of social production is an economic characteristic - labor productivity .)

    The formula for calculating it exists in several versions, taking into account various factors affecting production in different ways. And there are many of them. If we talk about the development of the enterprise, such factors will be its automation and increasing the reduction of costs and material consumption, progressive logistics schemes and energy efficiency, tax optimization, as well as improving the capital structure.

    Russian economy in the system of international labor productivity

    The level of expenditure of living labor in goods characterizes the manufacturability of social production. This indicator is an important criterion of the country's economic potential. Russia is the leader among the CIS countries in this indicator, showing an increase of 60% from 1999 to 2011. However, as statistics show, such growth became possible due to the fact that the day before, in the period from 1989 to 1998, labor productivity in the country was systematically declining. The formula for calculating its dynamics, compiled by the World Bank, showed that over the past decade, Russians have managed to significantly increase the competitiveness of the country's economy. In 2010, labor productivity in the Russian economy amounted to 43% of the level of developed countries included in the Organization economic development and cooperation (which includes 34 states, including the USA, Canada and EU countries) and 75% of the level of countries that recently joined this community.

    Historical assessment of labor productivity dynamics

    An interesting analysis of the dynamics was presented by Valentin Mikhailovich Kudrov, Doctor of Economics, Head of the Center for International Economic Comparisons. He compared the labor productivity of the USSR and the USA in different time. The scientist believes that under Khrushchev this indicator for Soviet Union was at the level of 35% of the US level, and under Brezhnev (which was kept silent in every possible way) it dropped significantly - to 27%. At the present time, having overcome the crisis, Russia has again reached the level of this ratio, even slightly exceeding the “Khrushchev level”.

    According to the scientist, on the path to increasing efficiency it is necessary to improve the social structure, overcoming systemic pockets of inefficiency associated with:

    Full utilization of outdated production facilities;

    Lack of qualifications of personnel;

    Inadequacy labor legislation challenges of our time;

    Outdated technologies;

    Bureaucratic barriers;

    Insufficient staff motivation;

    Financial flows.

    Labor productivity as an emphasis of modern economic policy

    Economists link further growth in labor productivity to an increase in production technology. The extensive path is irrelevant. The executive branch, when carrying out strategic planning of economic development, must certainly monitor the compliance of macroeconomic indicators with GDP and labor costs for its production. The significance of the problem of increasing labor productivity was manifested in the state planning of relevant measures. In 2012, Russian President Vladimir Putin signed Decree No. 596, planning long-term economic policy until 2018. This document also talks about increasing labor productivity in the Russian national economic complex by one and a half times, compared with the level of 2011. This plan, as the president himself commented, will be realized only through the implementation of innovative scenarios for economic dynamization. Moreover, in key sectors of the economy it is necessary to reach the threshold of a fourfold increase in labor productivity!

    The essence of increasing labor productivity

    The problem of the cumulative reduction of production costs when reducing them specific gravity living labor is hallmark modern technologies. At the same time, the process of increasing labor productivity itself is not hidden; it is visualized by increasing the volume of production while ensuring high level its qualities: production becomes more efficient. The latter means not only an increase in its volume, but also a decrease in cost per unit of production; optimization of the goods circulation cycle; maximizing the rate of profit.

    In addition, the long-term trend of improving the quality of work should be accompanied by an increase in its remuneration (as a motivational factor for increasing individual production indicators staff). At the executive level, it must be constantly compared how a person’s labor efficiency relates to his personal well-being. In a progressive society, it is necessary to systematically correlate social status a person with his work activity.

    Labor productivity. Formula No. 1

    It is obvious that managing the process of increasing labor productivity should be based on methods for determining and assessing it. Plans to improve the efficiency of the use of human labor are drawn up using two indicators. Classically, labor productivity is determined based on output as well as labor intensity. Output can be defined as the quotient obtained by dividing the volume of manufactured products (O) by the time spent on its production, calculated from the expended living labor (T) (see formula 1).

    Labor intensity is the reciprocal of output, i.e. it shows how much time a worker should spend on producing products of a certain value (see formula 2.).

    It should also be clarified that the volume of manufactured products is calculated in value (the most universal, widespread), natural, conditionally natural and labor form.

    In the mining industry the natural form predominates, in the light industry the conditionally natural form predominates. Labor method uses a technique where the actual time spent is compared with the standard time.

    Typically, output is calculated on conventional time periods that clearly demonstrate labor costs (man-day, man-hour). However, it is obvious that this formula close, high quality. Indeed, in practice, labor productivity is a nonlinear function. The calculation formula, at a minimum, should depend on the number of production workers (i.e., take into account the scale of production) and the lack of downtime in production.

    Labor productivity: time pressure of extensive development

    The relationship between labor productivity and the quality of manufactured products is quite specific. Currently, semi-automatic production organization predominates in Russian industry. In this state of affairs, an increase in production standards will inevitably lead the worker to an increase in “manual labor.” The latter circumstance, if he is inexperienced, means that he will not fulfill the plan, and if he is qualified, the quality of the product will decrease.

    How can you increase labor productivity extensively? The calculation formula will show: by increasing the length of the working day (or switching to a six-day working week). Profitability will indeed increase slightly due to the fact that fixed costs will remain unchanged. However, in the long term this leads to only one thing - social tension: “the lower classes don’t want to, but the upper classes cannot.”

    Labor productivity in non-production sectors of the economy

    Should labor productivity only be determined? The US economy, for example, shows a tendency to significantly exceed the share of services in GDP. For example, in 2010, the share of American material production the country's GDP turned out to be less than 20%! From here it becomes obvious that the productivity of an engineer and analyst is determined by other criteria that are different from those relevant for an industrial worker. For them, indicators of qualifications in the use of special programs and access to reference data are relevant. Their productivity is also influenced by the competence of management and the coherence of the work team.

    Regarding the management level the most important criteria are knowledge of the characteristics of the entrusted enterprise and the manager’s existing experience.

    Labor productivity. Formula 2

    To make the formula for determining labor productivity (P) more relevant, we will introduce labor costs into its composition, as well as the downtime factor. Downtime will be taken into account through Kpr (downtime coefficient), defined as the ratio of actual downtime to total working time. The “manual labor” invested in production, expended by the work collective, will be expressed through T1 - individual labor costs per worker, and N - the number of employees. Thus, we have obtained the second formula for determining labor productivity (see formula 3):

    P = (O * (1 - Kpr)) / (T1 * H) (3)

    However, as we have already mentioned, labor productivity is a complex and non-linear concept. Its formula, as is obvious, depends not only on the human factor.

    Labor productivity formula taking into account costs

    It is precisely the problem of the feasibility of investment in production - the main criterion for the efficiency of the country's economy - that is presented in a comprehensive manner. It relies on the assessment of labor productivity, analyzing it in many ways. The investor must know in advance what costs the enterprise he founded will incur in its production cycle. Therefore, it is advisable for him to estimate what costs he will incur per 1 ruble of production. Accordingly, the above formula will be expanded due to the indicators related to the unit cost of production: KZ (capital costs); EC (operating costs); P (repair costs); OT (labor); N (taxes and obligatory payments); Other expenses (administrative, other).

    P = (O * (1 - Kpr)) / (Z * T1 * H) = (O * (1 - Kpr)) / ((KZ + EZ + R + OT + N + Dr) * T1 * H)

    Strategies for managers to improve productivity

    Consideration of the economic characteristics we are studying in the context of microeconomics presupposes a multifactorial environment. Automation is rightfully considered the leading direction in industrial development. Thus, monitoring and control functions that are imperfectly performed by workers are purposefully transferred to specialized instruments and automatic devices.

    Many well-known managers, when starting to manage a company, begin to fight for labor productivity with organizational events: simplification of the structure, reduction of employees who cannot cope with production standards, honing logistics, optimizing the back office. They also use optimization of the range of products produced according to the criterion of profitability.

    Average labor productivity

    Companies are quite rare and manufacturing enterprises, producing a product range consisting of only one product. It is obvious that each position in the product range entails different production costs. How is average labor productivity determined? Formula defining average output(B c), consists of the sum of the products of the number of manufactured products for each assortment item (O i), multiplied by the corresponding conversion factor (K i) (see formula 4):

    В с = Σ O i * K i (4)

    The coefficient itself is determined as follows:

    The least labor-intensive item in the assortment is identified;

    The labor intensity of any other position is divided by the minimum labor intensity. This is the required coefficient.

    The above-mentioned sum of products equates, through conversion factors, the production of heterogeneous products to the production of homogeneous products with minimal labor intensity.

    Conclusion

    To achieve modernity, especially for investors, many factors should be taken into account: material, technical, labor, financial. All of them, these factors, must be comprehensively taken into account by managers to create a strategy for truly promising and successful production.

    However, even with the best organization The leading role in the progress of labor productivity at the enterprise belongs to the workforce: production and non-production personnel. It is these people who best see the untapped potential of “their” enterprise. Accordingly, they should be interested in partner cooperation with the company’s management: to find reserves for increasing labor productivity: to increase cost savings, to reduce labor intensity.

    If the personnel of an enterprise acts on factors of production indirectly - through management, then on reserves - directly. What are reserves? Let us answer briefly: this is rationalization work in two directions: technical and organizational. Reserves, in contrast to factors (which are a strategic category), are reflected more quickly and over shorter periods of time; their use demonstrates tactics for increasing labor productivity by the enterprise.

    The indicator of the level of labor productivity, depending on the choice of units of measurement of products, can be calculated by three methods - natural, labor and cost.

    If the accounting of manufactured products is carried out in natural units of measurement (pieces, meters, tons, etc.), then the indicator of the level of labor productivity is calculated natural method. In this case, this indicator is expressed by the number of pieces, meters, tons, etc. of products produced per unit of time:

    Where Q- volume of production in natural units of measurement.

    The advantages of the natural method are the simplicity of calculations, clarity and objectivity of measuring the level of labor productivity. The main disadvantage of this method is the limited scope of its application. It can only be used in enterprises or industries where homogeneous products are produced or where labor time is recorded for each type of product produced. However, the scope of application of the natural method is somewhat expanded due to the use of conventionally natural units of product measurement.

    If the accounting of manufactured products is carried out in standard working hours, then the indicator of the level of labor productivity is calculated labor method. In this case, the co-measurement of various types of products or work is the standard labor intensity:

    Where Q- production volume in labor units of measurement.

    The advantage of the labor method is that it can be used to measure the productivity of workers performing different kinds works However this method is also characterized by a limited scope of application, since labor intensity standards for various enterprises do not match. The labor method is applied at the level of individual production sites, where standards for working hours have been developed and there are usually no prices for products.

    If the accounting of manufactured products is carried out in monetary terms, then the indicator of the level of labor productivity is calculated cost method. In this case, the volume of production in monetary terms is compared with the costs of living labor:

    where Q is the volume of production in monetary terms.

    T- labor costs

    The main advantage of the cost method is that it can be used to measure the level and dynamics of labor productivity in the production of heterogeneous products. This method also provides the ability to obtain summary data on industries, territories and the economy as a whole.

    IN various industries economies use different indicators of labor productivity:

    • 1) in industry - the volume of production in physical or value terms per employee of industrial production personnel, per man-day or man-hour worked; labor intensity of a unit of product or work;
    • 2) in agriculture - production output in monetary terms per one average annual worker, per one person-day worked; production of agricultural products in physical terms per one man-hour worked; labor costs in man-hours to produce a unit of product;
    • 3) in construction - the volume of construction and installation work at an estimated cost per employee of construction and production personnel engaged in construction and installation work and in ancillary industries listed on the balance sheet of construction organizations, per one worked man-day or person -hour;
    • 4) in trade - turnover per employee, per person-day worked.