Average annual labor productivity of 1 worker. Key indicators and formula for calculating labor productivity. Methods for determining the average annual output

The effectiveness of the use of labor potential and the efficiency of the organization's production activities characterize the indicator of labor productivity.

In Western practice, the term productivity is widely used as an indicator of the efficiency of the enterprise. Productivity acts as the ratio of the amount of goods, works or services produced (performed, rendered) for a certain period of time to the amount of resources spent to create or produce these products for a similar period of time.

Labor productivity- this is the most important qualitative indicator characterizing the cost effectiveness of living labor; this is the amount of production produced for a certain period per employee or the cost of working time per unit of output.

Labor productivity together with capital productivity, material intensity, production cost and production profitability form the basis of the system of indicators of the organization's performance.

The growth of labor productivity depends on many factors such as technical progress, modernization of production, improvement of professional training of personnel and their economic and social interest, etc.

The essence of labor productivity is characterized by analyzing two main approaches to the use of labor resources and labor force: extensive and intensive approaches.

The extensive development of labor resources is characterized by the involvement in labor of persons who are not yet employed in national production or are temporarily not working for some reason, or by an increase in the working time budget.

The intensive development of labor resources, which provides for a reduction in costs per unit of output, characterizes an increase in labor productivity, which is an indicator of the degree of effectiveness of human labor costs in the production of the final product per unit of time. Labor costs per unit of time are the smaller, the more products are produced per unit of time.

Labor productivity analysis indicators

The main indicators for assessing labor productivity are traditionally:

• performance indicators;
• labor intensity indicators.

Product output indicator is calculated as the ratio of the volume of production (revenue) to labor costs and shows the volume of production per unit of labor costs.

There are average hourly, average daily, average monthly and average annual output, which are defined respectively as the ratio of production volume (revenue) to the number of man-hours (man-days, man-months).

The overall performance indicator is calculated according to the following formula:

Pv \u003d V / T

Where,
Pv - production output by one worker;
B - the volume of production (revenue) of the enterprise;
T - labor indicator.

The indicator of labor productivity can be expressed in the following measurements: in kind, conditionally natural and cost.

Each measure of labor productivity in the enterprise has its own characteristic shortcomings. Cost indicators are influenced by inflation and do not very clearly characterize the real productivity of labor, physical indicators are free from inflationary influence, but are of limited use; characterize labor productivity only in the manufacture of a particular type of product.

The inverse indicator of output is - labor intensity of products. It characterizes the ratio between labor costs and the volume of production (revenue) and shows how much labor is spent on the production of a unit of output. The indicator of labor intensity in physical terms is calculated by the formula:

Separately, we mention auxiliary indicators - the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

Factor analysis of labor productivity

The most general indicator of labor productivity is the average annual production output by one worker, which is defined as the ratio of annual production (revenue) to the average headcount.

Consider the analysis of dynamics and efficiency labor productivity by example, for which we will make a table of initial data.

Table 1. Labor productivity analysis

As can be seen from the data in Table. 1, the fulfillment of the planned indicators of the average annual and average daily output of one worker differ by 0.4 percentage points (95.4% and 95.8%), which is explained by the deviation in the number of days worked compared to the plan. As a rule, the reduction in the number of days worked is affected by all-day losses of time: the provision of additional holidays, all-day downtime due to interruptions in the supply of materials or absenteeism for work without good reason.

Compared to the planned values, the actual average daily output decreased by 0.11 thousand rubles and amounted to 2.44 thousand rubles or 95.8% of the plan, while the actual average hourly output amounted to 96.2% of the plan, i.e. decreased by 3.8 percentage points, which is lower than the reduction in average daily output.

The difference in the percentage of plan fulfillment between the indicators of the average daily output and the average hourly output of one worker is explained by a decrease of 0.03 hours in the length of the working day.

Let us determine the amount of losses from a decrease in production volumes due to an increase in all-day losses of working time. The indicator is calculated by multiplying the planned value of the average daily output by the deviation of the planned and actual values ​​of all working days worked. Due to all-day losses of working time (1288 days), the organization did not receive 3279.17 thousand rubles of commodity revenue.

The data provided make it possible to analyze the norms of unit costs for wages per ruble of production, to characterize the change in the level of the norm compared to the base period and the plan established for the reporting year, to consider the dynamics and deviation from the plan of the wage fund due to an increase in production volume.

Analysis of the average annual output per employee

The indicator of average annual output is influenced by such factors as: the share of workers in the total number of industrial and production personnel (PPP) of the organization, the number of days worked and the length of the working day.

Let us determine the influence of these factors on the average annual output of products by one employee according to the following formula:

GV \u003d Ud * D * P * CV

Where,
Ud - the share of workers in the total number of PPP,%;
D - the number of days worked by one worker per year;
P - the average length of the working day;
CV - average hourly production.

Using the method of absolute differences, we will analyze the level of influence of factors on the average annual production of products:

a) the influence of the proportion of workers in the total number of employees of the enterprise: ∆GV (sp) = ∆Ud * GVp

b) the impact of the number of days worked by one worker per year: ∆GV (d) \u003d Udf * ∆D * DVp

c) the influence of the length of the working day: ∆GV (p) = Udf * Df * ∆P * FVp

d) the influence of the average hourly output of workers: ∆GV (chv) = Udf * Df * Pf * ∆ChV

Let's use the data in Table. 1 and analyze the influence of factors on the average annual output per worker.

The average annual output in the reporting period, compared with the plan, decreased by 42.43 thousand rubles. Its decrease was due to a decrease in the share of workers in the PPP structure by 5 percentage points (the decrease in output amounted to 24.21 thousand rubles). Reducing the number of days worked by one worker per year, the length of the working day and the average hourly output. As a result, the influence of factors in the total amount is 42.43 thousand rubles.

Analysis of the average annual output per worker

Similarly, consider the dynamics of the average annual output of a worker, which is influenced by: the number of days worked by a worker per year, the average working day and the average hourly output.

In general, the influence of factors can be represented as:

GWr \u003d D * P * CV

a) influence of the number of days worked: ∆GWr(d) = ∆D*Pp*FVp

b) the influence of the length of the working day: ∆GWr(p) = Df*∆P*ChVp

c) influence of average hourly output: ∆GWr(chv) = Df*Pf*∆ChV

The analysis revealed that the change in the average hourly output of workers had the strongest impact on the decrease in the average annual output per worker - the change in this factor had the main impact on the decrease in the average annual output per worker in the amount of 24.41 thousand rubles.

Analysis of the average hourly output of workers

The average hourly output factor determines the indicators of the average daily and average hourly output of workers, which ultimately affect labor productivity.

The average hourly production is influenced by factors related to the change in the labor intensity of the product and its valuation.

The first group of factors includes indicators of unproductive time spent on correcting defects, organizing production and the technical level of production.

The second group includes factors that are directly related to changes in the volume of production due to structural shifts in the composition of products and the level of combined deliveries.

ChVusl1 = (VVPf + ∆VVPstr)/(Tf+Te-Tn)

ChVusl2 = (VVPf + ∆VVPstr)/(Tf-Tn)

Fwsl3 = (VVPf + ∆VVPstr)/Tf

Where,
VVPf - the actual volume of marketable products;
∆VVPstr - change in the cost of commercial products as a result of structural changes;
Tf - actually worked time by all workers;
Te - above-planned time savings from the implementation of scientific and technological progress;
Tn - non-productive time costs, which are made up of the cost of working time as a result of the manufacture of marriage and the correction of marriage, as well as in connection with deviations from the technical process. To determine their value, data on losses from marriage are used.

Using the chain substitution method, we calculate the influence of these factors on the average hourly output:

a) comparing the obtained indicator NVsl1 with the planned value, we determine the influence of the labor intensity factor due to the improvement of its organization on the average hourly output:

b) the impact of over-planned time savings due to the implementation of scientific and technical progress measures:

c) the impact on the level of average hourly output of unproductive time costs is defined as:

d) change in average hourly output due to structural shifts in production:

Thus, the decrease in the indicator was primarily influenced by the decrease in labor intensity, against the background of an increase in average hourly output due to time savings due to the implementation of scientific and technical progress measures. In general, the considered output indicator decreased by 0.01 thousand rubles compared to the plan.

We summarize all the above calculations for factor analysis in the form of a table.

Table 2. Factor analysis of labor productivity

An important reserve for increasing labor productivity is the saving of working time. In this case, a decrease in the average hourly productivity of workers was revealed due to a decrease in the indicators of the organization of production (labor intensity). The positive impact from the introduction of more advanced technologies that reduce the labor costs of the enterprise (savings in the reporting period amounted to 3,500 man-hours) did not allow increasing the average hourly productivity of workers. Factors of unproductive expenses of working time also had a negative impact. They consist of the time spent on the production and repair of marriage.

It should be noted that labor productivity may decrease with a significant share of a newly developed product or due to the introduction of measures to improve its quality. Since, to improve the quality, reliability or competitiveness of the goods, additional costs of funds and labor are required. The gain from sales growth, higher price level, as a rule, covers the losses from lower labor productivity.

Bibliography:

1. Grishchenko O.V. Analysis and diagnostics of financial and economic activity of the enterprise: Textbook. Taganrog: Publishing House of TRTU, 2000
2. Savitskaya G.V. Analysis of the economic activity of the enterprise: a textbook. - 4th ed., revised. and additional - M.: INFRA-M, 2007.
3. Savitskaya G.V. Economic analysis: textbook. - 11th ed., Rev. and additional - M.: New knowledge, 2005

The effectiveness of the use of personnel in the work of the company is characterized by indicators of labor productivity.

Labor productivity is an economic category that expresses the degree of expediency and fruitfulness of the activities of the employees of the enterprise for the production of spiritual and material benefits.

Labor productivity is determined by the amount of time spent by an employee on the production of a unit of output (or on the performance of a certain work) or the amount of output (volume of work) that an employee produced in a certain unit of time (shift, hour, year, quarter).

Labor productivity is determined through a system of indicators of labor intensity and output.

Working out

Output (W) - the actual productivity of labor, in the economy is understood as the quotient of dividing the volume of work performed (output) by the number of employees (labor costs).

W = q / T

Labor intensity

Labor intensity (t) is determined by dividing labor costs (number of employees) by the amount of work (output). Labor intensity indicators characterize labor costs per unit of output (work performed), and output indicators characterize the volume of work performed (product received) per unit of headcount.

t = T / q

Where q is the volume of manufactured products, T is the cost of working time.

Basic coefficients of labor productivity are calculated both separately and on average for the organization.

The production of products and the output at individual work sites and places involved in the production of products are always determined in kind, in the volume of produced units of products.

For example, the volume of certificates issued on average by a telephone operator at the GTS information service per hour, the volume of written correspondence sorted by one sorter per hour. At individual workplaces, the volume of output, as a rule, is normalized - each employee is assigned a separate planned task or a specific output rate.

It is rather difficult to characterize the labor productivity of maintenance workers of various means of communication in terms of production indicators, since they are engaged in the adjustment and elimination of damage, and their work activity often involves only staying at their workplace. Therefore, at this stage, it is important to measure the indicators of labor intensity, that is, the amount of time spent, for example, on eliminating communication interference.

The volume of labor productivity in a communications organization is determined by the indicator of the average amount of output. However, in a communications company it is impossible to find out the output in physical terms as a whole, since the company provides various types of services and works, therefore the output is determined in monetary terms - the total volume of the company's products sold will be displayed by the revenue received, therefore, when calculating labor productivity, the indicator is generally used sales proceeds.

The formula for calculating labor productivity is as follows:

PT = O / H

Where O is the amount of work per unit of time, PT is labor productivity and H is the number of employees.

• Before carrying out calculations, determine the indicators by which the calculation will be carried out: production output or labor intensity.
• Choose the method by which the volume of labor productivity will be calculated: labor, natural or cost. The natural method is used to calculate the exact amount of output and output produced (in quantity, mass, cubic meters or square meters).

Examples of calculating labor productivity

Consider the following examples:

1. The company, which employs 50 workers, produced 50,000 nails in a month. The output of one worker will be: 1000 pieces of nails / person (50,000 divided by 50).
2. The company, which employs 50 workers, produces about 30,000 window frames per week. Under such conditions, the output will be calculated as follows: 30,000/50 = 600 window frames (one worker produces per week).

With the labor method, the quantity of products is determined in standard hours, it is not suitable for medium or small businesses, it is used mainly by large companies. For example, a turner grinds 0.5 bushings per minute of his shift. In the cost methodology, value expressions are taken as the basis.

Let's give an example: two factories produce products worth 1,000,000 rubles in one day. One factory employs 10 people, the other 40. Calculation: 1,000,000/50 = 20,000 rubles (one factory employee produces products for this amount).

When making calculations, take into account the fact that the volume of labor productivity is a variable value that depends not only on employees, but also on the head (owner) of the company: the better the working conditions at the enterprise, the higher and more reliable will be the motivation of employees and their productivity.

It is very important to correctly calculate labor productivity for an enterprise, since the work schedule and staffing of employees, as well as the cost of products (services), the costs of its production and the final profit of the company depend on this indicator.

Labor productivity in accounting

Not only an enterprise economist, but also an accountant can calculate labor productivity. The indicator of labor productivity can also be determined by indirect indicators reflected in the balance sheet. To do this, you must use the following formula:

PT \u003d Vvr / PE

Where PE is the number of personnel, PT is labor productivity, Vvr is the amount of work performed, which is indicated in the balance sheet.

An increase in labor productivity in 100% of cases means a reduction in costs and an increase in the profitability of the company, and also indicates that the company has a competent leader. Productivity growth should not be short-term and sudden, for example, due to a sharp increase in the workload of employees, but gradual and smooth. Labor productivity is directly related to the cost of goods (products, services) - the higher the productivity, the lower the cost and vice versa.

Factors affecting labor productivity

Labor productivity indicators change under the influence of various factors, which may be internal or external to the company.

The following can be distinguished external factors:

• Political: by decision of the state, capital is accumulated in the hands of a certain circle of high-ranking officials, which leads to a mass unwillingness of the people to work.
• Natural: in difficult climatic conditions (heat, fog, humidity, cold), the overall productivity of labor is significantly reduced.
• General economic: tax and credit policy, systems of quotas and licenses, freedom of entrepreneurial activity.

TO internal factors relate:

• Application of modern achievements of science and technology in production.
• Change in the structure and volume of production.
• Improving the organization and stimulation of the work of employees.
• Modernization of the organization of production and management in the company.

How to increase labor productivity

To improve performance, if we are talking about the production of products, the management of the enterprise needs to:

• Implement automated lines.
• Invest in new software and train your employees on the latest technology.
• Optimize logistics, because if an employee spends most of his working time on downtime and waiting, then the efficiency of his work will be low.

The right motivation of employees also plays a big role - an employee who has four shifts a week and no additional motivation will produce fewer parts per hour than an employee who has two shifts and additional bonuses from the company:

• Additional health insurance policy.
• Holiday awards.
• Discounted pool membership.

Labor productivity is very difficult to calculate in the activities of managers who are not involved in direct sales or employees who are engaged in the service, maintenance or recruiting industry. To make the work of such employees more efficient, it is necessary to use methods of non-material motivation. For instance:

• Attendance by employees of free trainings on effective communications and team building.
• Praise and recognition of work.
• Contests, competitions.
• Motivating meetings.
• Discounts for services.
• Congratulations on significant dates.
• Informing other employees about the achievements of their colleagues.
• Incentive trips.

Video: how to calculate labor productivity

In order to analyze and predict the productivity of the enterprise, the following indicators are used:

• Private: display the time spent on the production of a unit of production or show how many goods of a particular type in natural terms are produced in a certain unit of time.
• Generalizing: average daily, average annual, average hourly production of products (goods) per employee. These indicators are calculated by dividing the volume of production in rubles or standard hours by the total number of employees or all industrial and production personnel of the company.
• Auxiliary: give an idea of ​​the employee's time spent on performing a unit of any work or on the total amount of work carried out per unit of time.

Labor productivity It is a measure of the effectiveness and efficiency of a person's work.

Labor productivity is expressed in two indicators: the output of one worker and the labor intensity of a unit of output.

• Production is the volume of output produced by one worker per unit of time (hour, day, month, year).
• The labor intensity of a unit of production is the amount of time it takes to produce a unit of output.

Therefore, we can say that labor productivity is the volume of output produced by one worker per unit of time or the time spent on the production of a unit of output.

Labor productivity indicators can be calculated both at a separate workplace and on average for the enterprise.

The output at individual workplaces, in areas producing homogeneous products, is measured in physical terms, that is, in the number of units of production.

For example, the number of certificates issued on average by one telephone operator of the GTS inquiry service per hour, shift; the amount of letter-post sorted by one mail exchange sorter per hour.

The output at individual workplaces is normalized, and specific workers are given a planned target in the form of a production rate.

For example, the work of workers in the maintenance of communications equipment cannot be characterized as output, since they are engaged in adjustment, elimination of damage. In addition, their work sometimes involves only being at the workplace due to the absence of damage. Here it is advisable to determine the labor intensity, that is, the number of hours (minutes) spent, for example, to eliminate one damage.

On the whole, the level of labor productivity in the communication enterprise is characterized by the indicator of average output. In general, it is impossible to calculate output in physical terms for a communications enterprise, since the enterprise performs a wide variety of work and services, so it is measured in monetary terms. The total volume of sold products of a communication enterprise is reflected in the received revenue, therefore, when calculating labor productivity in general for a communication enterprise, the indicator of revenue from sales of products is used.

The average annual or average monthly output (labor productivity) for the whole enterprise is calculated by the formula

The average daily or average hourly output is calculated by the formula

Growth in labor productivity makes it possible to produce an additional volume of products or perform an additional amount of work with the same or even a smaller number of employees. With the current scale of production, the growing demand for goods, services and limited labor resources, increasing labor productivity is becoming the main source of economic growth. The growth of labor productivity allows you to spend less living labor per unit of production, and, therefore, reduce its cost under the item "labor costs" and get more profit from each unit.

Society has an objective economic law of increasing productivity- the law of the movement of society forward. The entire history of mankind is at the same time the history of the steady growth of labor productivity.

This growth occurs on the basis of an increase in the technical equipment of labor, the expansion and improvement of technology. The more means of production are involved in the creation of products, the more with their help the worker processes objects of labor per unit of time, the more efficient and productive labor becomes.

When planning labor indicators for the coming period, the enterprise must plan labor productivity growth and calculate economic indicators that characterize the effectiveness of its growth.

The efficiency of labor productivity growth at a communication enterprise is characterized by the following indicators:

• percentage increase in labor productivity;
• conditional (relative) savings in the number of employees due to the growth of labor productivity;
• absolute (real) savings in numbers;
• the share of the increase in output obtained through the growth of labor productivity.

Percentage increase in labor productivity in the planned year compared to the current year is determined by the formula:

Example 1.8
The communications enterprise's revenue in the current year is 5,300 million rubles, and will increase by 5% in the planned year. The average number of employees in the current year is 600 people, in the planned year - 608 people. Plan the percentage increase in labor productivity.

Solution:
1) determine the planned revenue based on 5% growth:

Vpl \u003d 5300 * 1.05 \u003d 5565 million rubles.

2) determine the level of labor productivity in the planned year according to the formula (1.9):

PTpl \u003d 5565 / 608 \u003d 9.15 million rubles.

3) determine the level of labor productivity in the current year according to the formula (1.9):

PTtec \u003d 5300 / 600 \u003d 8.83 million rubles.

4) determine the percentage of growth in labor productivity according to the formula (1.11):

Consequently, the company planned to increase labor productivity by 3.6%.

The conditional (relative) savings in the number of employees due to the growth of labor productivity is determined by the formula

Conditional average number of employees in the planned year shows how many employees would be needed to receive the planned revenue, provided that labor productivity does not increase, but remains at the level of the current year; calculated by the formula

Based on the data of example 1.8, we determine the conditional number of employees using the formula (1.13):

Rusl = 5565 / 8.83 = 630 people

The conditional economy of the number is determined by the formula (1.12):

Rusl = 630 - 608 = 22 people.

If the enterprise had not planned an increase in labor productivity, then 630 people of the average number of employees would have been needed to receive the planned revenue, but it is planned to save money due to productivity growth, that is, not to involve 22 additional people in production.

Absolute (real) savings in the number of employees is formed as a result of a real decrease in the average headcount:

In example 1.8, no real savings in headcount are planned, so the planned volume of production will be provided not only by an increase in labor productivity, but also by an additional number of employees.

The share of output growth obtained due to the growth of labor productivity, is determined by the formula

An increase in the number may not be planned. Then

(delta) P = 0 and q = 100%

In example 1.8, revenue will increase by 5%, and the average number of employees will increase by 1.3% (608 / 600) * 100). Then the share of the increase in production, obtained due to the growth of labor productivity, is determined by the formula (1.15) and will be:

This indicator means that 75% of the total increase in revenue in the planned year will be provided by an increase in labor productivity, and the remaining 25% - by an increase in the number of employees. Basically, the increase in revenue will be provided in an intensive way.

If there were no growth in the average headcount, the entire additional volume of revenue would be received only by productivity growth, which is what enterprises should strive for.

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It is characterized by indicators of labor productivity.

Labor productivity- This is an economic category that expresses the degree of fruitfulness of the expedient activity of people in the production of material and spiritual goods.

Labor productivity is determined by the amount of output (volume of work) produced by an employee per unit of time (hour, shift, quarter, year) or the amount of time spent on the production of a unit of output (to perform certain work).

Labor productivity is calculated through a system of indicators of production and labor intensity. Working out is calculated as the quotient of the volume of work performed (product output) divided by the number of employees (labor costs). Labor intensity- division of labor costs (number of employees) by the amount of work (production). Indicators of production and labor intensity can be calculated in terms of cost, in standard hours, in kind and in conditionally natural terms. Output characterizes the amount of work (production) per unit of headcount, and labor intensity characterizes labor costs per unit of output (work).

Labor productivity changes under the influence of factors that may be external to the enterprise and internal.

• natural- in difficult natural conditions (fog, heat, cold, humidity), labor productivity decreases;
• political- at the will of the state, there is an accumulation of capital in the hands of a few, which leads to a massive cooling in labor;
• general economic- credit, tax policy, systems of permits (licenses) and quotas, freedom of enterprise, etc.

• change in volume and structure;
• application of the achievements of science and technology in production;
• improvement of the organization of production and management at the enterprise;
• improvement of the organization and stimulation of labor.

When determining labor productivity, one should distinguish between normative (time spent according to current standards); planned (planned costs per unit of output) and actual labor intensity of products (these are actual time costs).

Depending on the circle of workers whose labor is included in the labor intensity, there are production (labor costs of the main workers), full (main + auxiliary workers) and general labor intensity (the entire industrial production enterprise).

The enterprise may have reserves for labor productivity growth- these are untapped opportunities for intensification, for the quantitative and qualitative increase in human and production potential, etc. The reserves are divided into current and prospective.

The use of the personnel of the enterprise depends on the ability of management to influence the ability of the employee to work in order to direct them in the direction necessary for the company.

• in a gradual process of identifying staffing needs, planning to meet this need through recruitment and placement;
• in the process of training, advanced training and retraining of personnel in accordance with the changing conditions for the production and sale of products and works (services) by the enterprise;
• in improving the organization and working conditions worthy of modern production;
• in ensuring the movement of personnel both horizontally (expanding the range of specialties mastered, the number of serviced units, etc.) and vertically (assigning regular or extraordinary tariff categories, classes, categories, ranks and occupying higher positions;
• in the development of forms of mentorship and apprenticeship;
• in creating comfortable socio-psychological conditions for the work of each and the team as a whole.

Labor productivity statistics and analysis

Labor productivity- a characteristic of the efficiency of productive activity over a certain period of time.

The level of productivity can be measured in terms of production and labor intensity.

Working out

The inverse indicator is labor intensity (t)

• Average hourly output. This is the ratio of the volume of output produced to the number of man-hours worked during a given period of time.
• Average daily output. Shows how much output was produced each day during a given period of time. In order to calculate the average daily production time, it is necessary to divide the volume of products produced by the number of man-days spent on the production of a given volume (the production time of a given volume).
• Average monthly output. It is the ratio of the volume of products produced per month to the average number of workers. Quarterly or yearly output can be calculated similarly.

Define:

1. coefficients of the dynamics of the average annual output of workers for each enterprise that is part of the concern and for the totality of enterprises.
2. the impact on the change in production of changes in the efficiency of the use of personnel at each enterprise and the structure of personnel;

Average annual output \u003d Volume of manufactured products for the year / Average number of workers

• SGV_1_0 \u003d 150,000 rubles / 300 people \u003d 500 rubles / person
• SGV_1_1 \u003d 204,000 rubles / 400 people \u003d 510 rubles / person
• DSGV_1 = 510/500 = 1.02

Compared to the previous period, in the reporting period, the first enterprise increased its average annual output by 2%.

• SGV_2_0 \u003d 500,000 rubles / 200 people \u003d 2500 rubles / person
• SGV_2_1 = 1,040,000 rubles / 400 people = 2,600 rubles / person
• DSGV_2 = 2600/2500 = 1.02

Compared to the previous period, in the reporting period, the second enterprise increased its average annual output by 2%

Now we consider the concern in the aggregate.

SGV_0 = 650000 / 500 =1300 rub/person

SGV_1 \u003d 1244000 / 800 \u003d 1555 rubles / person

DSGV = 1555 / 1300 = 1.19

The overall productivity (average annual output) of the concern increased by 19%.

2. Use indexes

Let's check the correctness of the indexes. To do this, the sum of the individual indices must equal the change in the overall index.

Labor productivity analysis

The analysis of labor productivity is expressed by the following indicators:

• general indicators: average annual, average daily, average hourly output per worker, as well as the average annual output per worker. These indicators are determined by dividing the volume of production in rubles or standard hours by the number of workers or all industrial and production personnel;
• private indicators reflect the time spent on the production of a unit of output or show how much of a particular type of product in physical terms is produced per unit of time;
• auxiliary indicators give an idea of ​​the time spent on performing a unit of any work or the volume of work performed per unit of time.

• extensive factors, i.e. use of working time;
• intensive factors, i.e. reducing the labor intensity of manufacturing products through the introduction of new technology, mechanization and automation of production processes, improving technology and organization of production, the implementation of organizational and technical measures aimed at reducing the labor intensity of manufacturing products.

The most important factors in increasing labor productivity are intensive, i.e. reducing the complexity of manufacturing products. Labor intensity is the cost of working time for the manufacture of a unit of output or its total volume.

The influence of individual factors on the average output:

On the average number of days worked by one worker per year is affected by all-day downtime, absenteeism from work with the permission of the administration, due to illness, absenteeism;

On the average working day Intra-shift downtime, shortening of the working day for adolescents and nursing mothers, and overtime work have an impact. In the analysis, it is necessary to identify the causes of any unjustified loss of working time and outline ways to eliminate these causes;

On the average hourly output per worker affect: the implementation of production standards by piecework workers, a change in the structure of products, i.e. the share of products with different complexity and price, the implementation of organizational and technical measures aimed at reducing the labor intensity of manufacturing products.

Labor productivity planning

Labor productivity planning - part of the performance management process, which involves strategic and operational planning, organization, management and constant monitoring of the implementation of activities aimed at improving productivity.

Labor productivity planning methods:

Direct Count Method- provides an opportunity to calculate the decrease in the number of personnel under the influence of specific organizational measures and the corresponding increase in labor productivity.

1. The planned number of personnel for certain categories is determined, taking into account its possible reduction as a result of planned activities.
2. Based on the calculated planned number of personnel and the planned output, the level of labor productivity and its growth rate are determined in comparison with the base period.

Factor method- involves identifying factors that affect the level and growth of labor productivity, and assessing their impact.

1. Initially, the base number of personnel for the planned period is determined, provided that the base labor productivity is maintained.
2. The expected change in the number of personnel under the influence of each of the selected factors is calculated by comparing labor costs for the planned volume of production under planned and basic conditions.
3. The total change in the base number and increase in labor productivity in the planning period.

Labor productivity growth factors

There are three methods for determining output: natural, cost (cash) and labor.

Production in physical or value terms is determined by the formula:

Output \u003d Volume of marketable (gross or sold) products: Average number of employees (or workers)

The most clearly and objectively characterizes labor productivity is the output indicator in physical terms - in tons, meters, pieces and other physical indicators. The advantage of this method is that it gives a more accurate and objective result on labor productivity. The disadvantage of this method is that it can only be applied to those enterprises that produce homogeneous products. In addition, the output calculated by this method does not make it possible to compare the labor productivity of enterprises in various industries.

The most widely used cost method for determining output. In monetary terms, the output can be calculated both in terms of marketable and, and in terms of standard net production.

Output in value terms, calculated on the basis of marketable or gross output, depends not only on the results of the work of this team, but also on the cost of raw materials and materials used, the volume of cooperative deliveries, etc. This disadvantage is eliminated when calculating output on the basis of normative net output.

In a number of industries (clothing, canning, etc.), labor productivity is determined by the standard cost of processing.

It includes the cost standards for the main with accruals, general business and general production expenses (according to the standards).

The output indicators depend not only on the method of measuring the volume of production, but also on the unit of measurement of working time. The output can be determined per man-hour worked (hourly output), per man-day worked (daily output) or per average employee per year, quarter or month (annual, quarterly or monthly output). At the enterprises of Russia, the main indicator is the annual output, in a number of foreign countries - hourly.

The labor method for determining output is also called the standardized working time method. output is determined in standard hours. This method is used mainly in individual, in brigades, in areas, as well as in workshops for the production of heterogeneous and incomplete products.

The advantage of the labor intensity indicator is that it allows one to judge the efficiency of human labor costs at different stages of manufacturing a particular type of product, not only for the enterprise as a whole, but also in the workshop, on the site, at the workplace, i.e. to penetrate into the depth of the performance of a particular type of work, which cannot be done using the output indicator, calculated in terms of value.

The labor method allows you to plan and take into account labor productivity at all stages of the production process, link and compare the labor costs of individual sections (workshops) and jobs with labor productivity indicators for the whole enterprise, as well as the levels of labor costs at different enterprises in the production of the same products.

Production rate

Determined by the formula:

Hb \u003d Tr x h: Tn,
where Hb - production rate; Tr - the duration of the period for which the production rate is set (in hours, minutes); h - the number of workers involved in the performance of work; Tn - the norm of time for a given work or one product (in man-hours, man-minutes).

In the USSR, N. century. set, as a rule, in mass and large-scale production, when during the entire shift one work is performed with a constant number of performers. The greatest use of N. century. received in the coal, metallurgical, chemical, food industries, in areas of mass production in mechanical engineering.

N. in. must be technically sound. When they are established, the use of the latest achievements in engineering, technology and advanced production experience is envisaged. It allows to provide the progressive level of N. of century. Establishment of technically substantiated N. century. orients socialist enterprises and individual workers towards achieving higher than average actual labor productivity.

The production rate is an important indicator, the basis of planned enterprise management. It determines the number of units of production (or the number of operations performed) that must be manufactured (or performed) per unit of time. The calculation of the production rate is carried out for one or a group of workers with the appropriate qualifications, with the optimal and most rational use of equipment, taking into account the progressive methods of work used in this case.

For mass and large-scale production, characterized by taking into account the labor of special workers employed in preparatory and final work, the norm of time for manufacturing a unit of production is equal to the norm of piece-calculation time. For piece, serial and small-scale production, when the same worker performs the main, preparatory and final work, these time standards will be different.

When calculating the production rate, which expresses the necessary result of the activity of workers, natural indicators are used: pieces, meters, kilograms. The production rate (Nvyr) is the quotient of dividing the duration of one work shift (Vsm) by the time spent on manufacturing a unit of production (Vsht).

For mass production, the production rate will be equal to:

Hvyr = Vcm / Vsht.

If the production is serial or single, then the value of Vshtk is used as a divisor in the above formula - the norm of time, determined by the calculation method when calculating the cost of a unit of production.

In this case, the production rate is calculated by the formula:

Nvyr = Vcm / Vshtk.

In those industries where the preparatory stage is calculated and normalized separately for each work shift, the production rate should be calculated using the formula:

Hvyr = (Vsm - Vpz) / Tsm, where Vpz - time spent on preparatory and final work.

The formula for calculating the production rate in cases of using automated and instrumental equipment will be somewhat different:

Nvyr = No*Nvm, where No is the service rate, Nvm is the equipment production rate, which is equal to:

Nvm \u003d Nvm theor * Kpv. Here Nvm theor is the theoretical rate of output of the equipment used, Kpv is the coefficient of useful labor time per shift.

In the case of using periodic hardware processes, the production rate is equal to:

Nvyr \u003d (Vsm - Vob - In exc) * VP * But / Vop, where V about - the time spent on servicing equipment, Vot - the norm of time for personal needs of personnel, VP - products manufactured in one period, Vop - the duration of this period .

P \u003d C / Nvyr, or
P \u003d Vsht * C, where C is the rate of this category of work.

Making a decision

In order to improve the efficiency of the management system in an enterprise, it is necessary to consider two tasks:

1. Justification of the need to create conditions within the enterprise as an operating system to increase the “creativity” not only of lower and middle-level managers, but also of ordinary employees by giving them some authority in the decision-making process. Their proposals for improving such a system as a whole and alternative solutions for individual production, financial and management issues can become the basis for the functioning strategy being developed by the enterprise.
2. The effectiveness of the decisions made cannot be assessed without the use of mathematical apparatus and software.

One of the decision-making methods is the development of decisions in the “man-machine” dialogue, which is a multiple alternation of heuristic (performed by a person) and formalized (performed by a computer) stages.

In the process of the “man-machine” dialogue, solutions are jointly designed as the production situation changes (the method of sequential optimization) with the gradual introduction of significant facts, i.e. the solution algorithm is not set in advance, but during the calculation on a computer.

In modern decision support systems (DSS), effective communication (symbiosis) between a person and a computer is provided, which involves the use of the strongest qualities of each participant in this process.

The software basis of the DSS is expert systems.

An expert system is a program focused on solving poorly formalized problems in certain subject areas at the level of specialist experts.

When working with expert systems:

Hypotheses are put forward and tested;
- developing new data and knowledge;
- requests for new data input are formed;
- Formed conclusions and recommendations.

Poorly formalized tasks have the following characteristics:

Cannot be specified in numeric form only;
- goals cannot be represented in terms of a well-defined objective function;
- there is no clear algorithm for solving the problem;
- initial data are incomplete and ambiguous.

The knowledge base stores the so-called rules, which are understood as logical and algorithmic expressions (operations).

An inference engine is a program that forms a sequence of logical and computational operations into an algorithm, on the basis of which a result is obtained.

Explanation subsystem - forms a route, i.e. an algorithm in the form of a set of rules that allow the decision maker to understand how the result was obtained.

Knowledge acquisition subsystem - provides a dialogue with experts, selection and formalization of knowledge.

The subsystem of interaction with the object may be absent, as well as the object itself.

There are different forms of communication between decision makers and ES:

Use of tabular language.
- Dialogue in the form of a menu.
- Dialogue in natural language.

The latter form of communication involves a high level of ES and is still rare.

To use a natural language, a rather complex analyzer program is required that performs the following functions:

Lexical analysis;
- parsing;
- semantic analysis.

In modern ES, communication with the decision maker is carried out using a tabular language (setting the task) and menu (refinement of the task in the process of its implementation).

Effective use of the human-machine dialogue requires the following conditions to be met:

Ease of communication (human access to the machine);
- psychological readiness of a person to communicate with a computer;
- sufficient level of machine intelligence.

The effectiveness of the decisions made is also impossible to evaluate without the use of mathematical apparatus and software.

For example, the analysis of the "decision tree". Currently, there are several programs with which it becomes possible not only to build a decision tree, but also to analyze it.

Decision trees are a graphical tool for analyzing decisions under risk. The hierarchical structure of the “classification tree” is one of its most important properties. The “trunk of the tree” is a problem or situation that needs to be addressed. The "top of the tree" are the goals or values ​​that guide the decision maker.

Decision trees are created for use in models that make a sequence of decisions, each of which leads to some result. According to the decision tree, the optimal strategy is determined - a sequence of decisions that must be performed when certain random events occur. In the process of constructing and analyzing industrial, financial and managerial situations, the stages of directly creating the structure of the model, determining the values ​​of the probabilities of possible output results, determining the utility values ​​of possible output results and evaluating alternatives, as well as choosing a strategy are singled out. Moreover, it should be noted that the most important step in the application of decision tree analysis is the last step in the evaluation of alternatives. It is important to understand that decision analysis does not involve a completely objective analysis of decision making patterns. Many aspects of decision analysis require personal judgment - this applies to the structure of the model, the determination of probabilities and utilities. Many complex models reflecting real situations simply do not have enough empirical data for a full analysis. However, practice shows that even in such cases, analysis using decision trees brings undoubted benefits.

Product development

Varieties of production indicators:

I. Depending on the level of the economic system, according to which the indicator is calculated, the production is distinguished:
- individual (personal development of individual employees);
- local (production at the level of a workshop, enterprise, industry);
- public (at the level of the national economy as a whole); it is determined by dividing the output for any period by the number of people employed in material production.

II. Depending on the unit of measurement of working time, indicators of hourly, daily and monthly (quarterly, annual) output are used. These indicators make it possible to assess the effectiveness of labor, taking into account the nature of the use of working time.

There are the following dependencies between these indicators:

Where: Wh - hourly output;
Wdn - daily output;
Wm (sq., g) - monthly (quarterly, annual output);
IWh, IWdd, IWm(square, y) - indices of hourly, daily and monthly (quarterly, annual) output, respectively;
ChfDfm (q., y) IChf, IDfm (q., y) - respectively, the indices of changes in actually worked hours during the working day and actually worked days during the month (quarter, year).

Indices of change in natural and conditionally natural output indicators (Iwn) are calculated by the formula:

Iwn=W0n:Wbn
where W0n - production in kind (conditional-natural) terms in the reporting period; Wbn - production in natural (conditionally natural) terms in the base period.

III. Depending on the methods of measuring production volumes, there are natural (calculated by the volume of production expressed in physical units), labor (labor intensity in standard hours acts as a meter) and cost (all types and volumes of production are expressed in a single monetary indicator) indicators of output .

Working out formula

The output rate is the number of units of production (work) that must be manufactured (performed) by one employee or group of employees per unit of working time (hour, shift, month) in specific organizational and technical conditions.

Production rates are measured in natural units (pieces, tons, meters, etc.) and can be determined on the basis of the time rate by the formula:

H in \u003d T cm / H vr,
where H in - the rate of output per shift;
T cm - the duration of the shift;
H vr - the norm of time per unit of work (product).

Production rates are applied to workers of any profession in those cases when, during the period of time for which it is established, one worker or a group of workers perform any one job (operation).

Average annual output

GV \u003d UD x D x P x CV
where:
UD - the share of workers in the total number of industrial and production personnel
D - days worked by one worker per year
P - average working day
CV - Average hourly output of a worker

Calculation of the influence of factors on the level of average annual production of employees of the enterprise by the method of absolute differences.

Factor GW calculation algorithm
The change:
Shares of workers in the total number of SPPs
Number of days worked by one worker per year
Working hours
GVud \u003d UD x GV

Labor output

The output, calculated in terms of value, is subject to a number of factors that artificially influence the change, for example, the price of consumed raw materials, materials, changes in the volume of supplies, etc.

In some cases, production is calculated in standard hours. This method is called labor and is used in assessing labor productivity at the workplace, in a team, workshop, etc.

The change in labor productivity is estimated by comparing the output of the subsequent and previous periods, i.e. actual and planned. The excess of the actual output over the planned output indicates an increase in labor productivity.

Output is the main indicator of labor productivity that characterizes the quantity (in natural terms) or the cost of output (commodity, gross, net output) per unit of time (hour, shift, quarter, year) or one average employee.

The output calculated in value terms is subject to a number of factors that artificially affect the change in revenue, for example, the price of consumed raw materials, materials, changes in the volume of cooperative supplies, etc. In some cases, output is calculated in standard hours. This method is called labor and is used in assessing labor productivity at the workplace, in a team, workshop, etc.

The change in labor productivity is estimated by comparing the output of the subsequent and previous periods, i.e., actual and planned. The excess of the actual output over the planned output indicates an increase in labor productivity.

Average output

The average hourly output reflects the results of the work of one worker per hour of actual work. It is equal to the ratio of the volume of manufactured products to the number of man-hours actually worked during a given period of time:

It characterizes the average output of one worker for one hour of actual work (excluding intra-shift downtime and breaks, but taking into account overtime work).

Average daily output. It is equal to the ratio of the volume of output produced to the number of man-days actually worked by all workers at enterprises.

Wd=Q: BH
It characterizes the average output of one worker for one day of actual work (i.e., without taking into account all-day losses of working time).

The average hourly and average daily output is calculated at the enterprise only for the category of workers. The average actual duration of the working day and the working period is determined according to the balance of working time.

The average output over a period of time (average monthly, average quarterly, average annual) of one payroll worker or employee of all personnel directly related to the production of this product (industrial and production personnel). It is equal to the ratio of the volume of production to the average number of workers (TR) or workers of industrial and production personnel (TPPP), respectively.

W=Q: Tr

Goal setting

However, research shows that maximum participation in goal-setting is not always the case, or even desirable. GE's MBO program found that executives accustomed to little involvement in goal setting did not improve their performance when their involvement in goal setting increased. Other studies show that the number of managers actually involved in goal setting declines from higher to lower levels of management. Carroll and Tosi, based on their experience at Black & Decker, state: "The traditional concept and the reduction of discretion at the lower levels of the organization places a practical limit on the nature and extent of participation and influence that can result from a goal setting program." Thus, leaders at the top levels of an organization usually have more power to influence what their goals will be than leaders at lower levels.

Regardless of the degree of participation in their development, the goals of each subordinate should contribute to the achievement of the goals of his superior. As Drucker argues, each leader's performance goals should be formulated in terms of the contribution that he should make to the achievement of the larger unit of which he is a part. The goals of the manager for a particular sales area should be determined by the contribution that he and his sales agents make to the work of the entire sales department of the company; The goals of the project lead engineer are determined by the contribution that he, his subordinate engineers and draftsmen make to the success of the design department.

If this is done, each leader will understand "what is expected of him and why, how he will be evaluated and by what parameters."

When the goal-setting process is carried out, a two-way exchange of information is necessary to ensure that each person understands their specific goals. In addition to clarifying expected performance, two-way communication allows subordinates to tell managers what they need to achieve their goals.

Production calculation

In order to calculate the output, the normalizer must calculate the averages. It is very difficult to calculate the average for one day of accounting, so calculate the output for one month. Add up all the indicators for the development of a team or shift staff producing the same products for one month of work. Divide the result by the number of working days for which this product was produced and by the number of employees in the team or shift. The result obtained will be the average daily output, which the employee must produce in one shift of work.

To calculate average hourly output, divide the average daily output per worker by the number of hours worked per shift. The result will be equal to labor productivity per unit of working time.

If you need to calculate the output for one calendar year, multiply the average daily output for one month by 12 and divide by the number of employees in the team or shift.

To calculate the output of one worker, add up the total amount of output for one month, divide by the number of working days. This will be the average daily rate of one worker. If you divide the total average monthly result by the number of hours worked in a month, you get the average hourly output.

If you are going to transfer all employees from a salary or an hourly wage rate to wages from output, then the calculation is made not for one employee, but for the average indicators of the team or shift staff. The calculation of the output of one employee may turn out to be a plan that the rest will not be able to fulfill, or vice versa, they will produce several times more products, which will affect labor costs.

Hours production

Define the period for which the output calculations will be made. It can be average hourly, average daily and average monthly. Average hourly output is the ratio of the total volume of products produced or services rendered to the total number of man-hours worked over the same period of time. Calculate the average hourly output using the formula:

Hourly output \u003d Volume of production / sum of man-hours.

The number of man-hours can be determined from timesheets by deriving an average value.

Calculate the average daily output. It determines the daily volume of products produced by the enterprise for a certain period of time. The average daily output is determined by the formula:

Daily output \u003d volume of production / number of man-days that all workers worked

Calculate the average monthly output. This indicator is derived based on the volume of output and the number of staff.

Monthly output \u003d total output / average number of all workers and employees.

When calculating labor productivity, it must be taken into account that it can change under the influence of internal and external factors. Internal factors of influence include adjustments in the volume and structure of production, improvement of mechanisms for managing and stimulating the work process, organizing production, and introducing .

By analogy, you can calculate the indicators of the average quarterly, semi-annual or annual output. If the production rate is not proportional to labor costs, then labor productivity is low.

Production methods

One of them was proposed by V. Lisichkin, who identified three classes of methods:

1) general scientific (methods of a logical and heuristic nature - observation, experiment, analysis, synthesis, induction, deduction, expert assessments, collective generation of ideas);
2) interscientific (methods used for a wide range of objects from different fields of activity - mathematical statistics, computer and mathematical modeling, the graph method, etc.);
3) private (methods specific to a single object or branch of knowledge - intuitive, analytical).

Some scientists divide the methods used in decision-making according to the formalization of the apparatus used, and distinguish the following methods:

1) formal (statistical and economic-mathematical methods, as well as economic-mathematical models);
2) heuristic (including methods of analogy and simulation);
3) (the most used in the study of complex objects independently, as well as in combination with other methods).

Modeling in management activities has its advantages and limitations.

The main advantages of modeling include the following:

Modeling allows you to solve problems that are impossible (or difficult) to solve using mathematics;
simulation enables analysts to experiment with a virtual system without the risk of experimenting with a real system;
modeling saves time, allowing the manager to quickly get acquainted with the most distant results;
simulation is a valuable tool in teaching; allows the manager and developers to gain experience by understanding the principles of the system under a variety of conditions.

The main limitations of modeling include the following:

Simulation does not give an optimal solution, since it shows only the approximate behavior of the system under given conditions;
many (method of probabilistic modeling, modeling of theoretical distributions) can be used only if there are elements that are described by random numbers;
large-scale simulation requires a lot of work to create an adequate model, computer time for simulation and significant research costs.

Psychological research has proven the effectiveness of using group discussion in decision making. A group discussion makes it possible for its participants to feel included in the decision-making process, which contributes to the introduction of innovations. The discussion allows you to compare opposing opinions and help its participants see the problem from different angles. If a decision is put forward by a group and supported by those present, then its significance increases and it turns into a group norm.

The types of group discussions include: meetings, “brainstorming” (“brainstorming”), “method-635”, “method of synectics”, etc.

The essence of the method of "brainstorming" ("brainstorming") is given above. The process of organizing meetings is described in detail and widely in scientific and educational literature. Let us dwell only on the typical mistakes that meeting participants make when making decisions. Studies show that 80% of the time of an emergency ("emergency") meeting is spent on identifying the causes and perpetrators of a critical situation, accompanied, as a rule, by conflicts in the process of discussing the situation. That is, when resolving the issue, a “look into the past” prevails, while it is extremely necessary to quickly find ways to solve the problem, set deadlines and those responsible for the speedy achievement of the goal. Thus, most of the time of the meeting should be devoted to the development of decisions aimed at the future.

Sometimes the meeting is held formally, i.e. some leaders know in advance what decision they will make and, acting on the “speak-speak” principle, they formally listen to all opinions, but make their own decisions, which may fundamentally contradict the ideas expressed. New approaches to managerial activity imply a transition from one-man management to participatory decision-making methods, from an elementary to a systematic approach to making decisions, from making decisions based on life experience to choosing alternative decisions based on decision theory.

A variation of "brainstorming" is the "method-635". This method is distinguished by a certain procedure for the interaction of participants in the process of developing ideas on a given problem. The number of participants is fixed (6 people). Participants jointly put forward 3 ideas for solving the problem, which are considered by each participant, supplementing them with new three ideas. This procedure is repeated 5 times.

First, each of the participants writes down in his form (specially designed to collect ideas) the main ideas for solving the problem posed (there are 18 of them, i.e. 6x3). These basic ideas are presented to the members of the group in turn, each of whom completes them with three more suggestions of his own. After passing the blanks through the hands of all six participants five times, their blanks contain 108 problem-solving ideas. Then the critics get involved.

Unlike brainstorming, a group discussion on the 635 method is accompanied by a written presentation of the proposed ideas. Ideas in writing are more valid and clear than those expressed orally, although they are often less original. Nevertheless, it should be noted that any work in a group, from a psychological point of view, is useful for each person, as it positively affects the development of many personality traits and provides useful interaction skills in creative communication.

The “method of synectics”, proposed by A. Gordon, literally means “combining the heterogeneous”. The essence of this method is that five to seven synectors start the discussion - people who are predetermined, occupying different positions on solving the problem. The group in the process of discussion understands the extreme points of view expressed by the members of the group, evaluates them and makes a joint balanced decision.

Strategy development

The choice of the same strategies has never occurred in similar situations. The factors that determine strategy have always differed from one another, and, as a rule, very strongly.

The main factors shaping strategies include the following:

Social, political, civil and regulatory norms;
industry attractiveness and conditions;
specific market opportunities and threats;
strengths and weaknesses of the organization, its competitive opportunities;
personal ambitions, business philosophy and ethical views of managers;
company values ​​and culture.

As a rule, the strategy does not ensure success if the boundary between the internal and external situation is not drawn, the acquisition of significant competitive advantages is not ensured, and the company's performance is not improved.

Policy making rules and procedures

Understanding the nature, structure and various aspects of the company's development strategies allows us to draw a number of general conclusions.

First, a rational strategy should contain three important components: the main goals or objectives of the activity; the most significant rules or procedures that limit the scope of activities; the sequence of activities aimed at achieving the goals. Since strategies determine only the general direction of development and are not just programs for achieving fixed goals, the evolution of goals should also be taken into account when formulating a strategy.

Secondly, effective strategies develop around a few quantitatively limited concepts and directions, which gives them stability and balance. Some directions may be temporary, others remain until the end of the strategy implementation. At the same time, it is necessary to coordinate activities in such a way that each direction is adequately provided with resources, regardless of the cost / income ratio.

Thirdly, the strategy deals not only with unpredictable, but often unknown factors. No one can accurately predict how competing forces will behave, what impact factors will have, or whether a company will experience a stunning success or a profound failure. The essence of the strategy development process is to build a position strong enough and flexible enough to ensure that the goals are achieved.

Fourthly, for each level of management it is necessary to develop its own strategy. At the same time, the subordination of strategies, consistency with higher-level strategies should be clearly defined. It does not matter how the strategy is developed, but it is imperative that the highlighted generalizing conclusions are taken into account.

In order for an economic strategy to be effective, when developing it, it is necessary to take into account some requirements, which include:

The presence of clearly articulated If a company does not know what it wants to achieve in the future, then it is useless to start developing any strategies;
ensuring marketing thinking for all employees of the organization. The strategy will be effective if the interests and values ​​of employees correspond to the role assigned to them and if they are vitally interested in the prosperity of their company. Value , i.e. knowledge, skills, know-how, accumulated experience, capitalized in the company's employees, is constantly increasing;
the strategy should be flexible enough, providing the possibility of influencing the external environment, for example, carrying out unexpected attacks on the enemy, which lead to strengthening the competitive position of the company;
a strategy will be effective if it provides protection for the company's position. The firm must take care to create a reliable defense system in case of attack from competitors, as well as to strengthen its strengths and get rid of weaknesses.

In general, the strategy development process consists of a number of successive stages. A number of authors identify strategy development with stages. Indeed, if we follow the statement that "strategic management is an iterative process of developing and implementing a strategy", then this approach is justified.

The strategy formulation process includes identifying potential opportunities and threats from the company's external environment, assessing risks and possible environment alternatives. In addition, before making any strategic decision, one should evaluate all the strengths and weaknesses of the organization, as well as strategies for personal and available resources.

It is necessary to objectively evaluate the company's ability to use existing opportunities and resist risks. A strategic alternative based on a mismatch between existing market opportunities and the firm's ability to function effectively at a given level of risk will be considered an economic strategy.

At the preliminary stage of strategy development, a comprehensive analysis of the internal state of the company is carried out, as a result of which its strengths and weaknesses are identified, and the possibilities of resource support for actions aimed at achieving the goals are assessed.

At the second stage, the external macro- and microenvironment of the company is studied in detail, a risk assessment is carried out taking into account the identified opportunities and threats. The procedure for developing a company's strategy includes establishing the relationship between the strategic business area (SBA) of the company, analyzing its activities, assessing the degree of interconnection and interaction between different SBAs.

The effectiveness of the future strategy largely depends on the degree of elaboration of the preliminary stage.

The third stage of strategy development consists in evaluating the selected strategic alternatives. Corresponding to the external environment, the goals of the company, and its resources, the strategic alternative should not contradict other strategies of the company. When making a strategic choice, an organization encounters contradictions between three groups of benchmarks: between long-term and short-term indicators and, between internal and external flexibility, between flexibility and synergy.

The fourth stage of strategy development is to select one or more of the best strategies.

There are rules that it is advisable to follow when choosing a strategy:

1. One of the most important criteria is how the proposed strategy compares with the resulting strategic factors. If a strategic alternative does not use external opportunities and key strengths of the enterprise, and in addition, does not take into account external threats and weaknesses of the enterprise, then it is most likely doomed to failure.
2. When choosing a strategy, the following point is also important: can a strategic alternative ensure the fulfillment of previously set goals. Does it align with the corporate mission?
3. You need to make sure that all functional strategies that support this strategic alternative are interconnected.
4. It is necessary to take into account the degree of risk of this alternative, especially when it comes to involving large assets.

5. Consideration should also be given to the reaction to a given strategic alternative of various influence groups belonging to both the external and internal environment of the organization.

Output volume

Replacing respondents in the panel - natural or forced - creates a turnover, or rotation of the panel, which has its positive and negative sides. Too fast turnover does not allow to trace the existence of any trends, since the observed changes, jumps in data can be explained both by some change that occurred in reality, and by the formation of a new sample.

On the contrary, slow turnover ensures a stable composition of respondents, which reduces the likelihood of subjective factors influencing conclusions about TV viewing trends. From this it is clear that smooth changes in the panel, caused by both natural and forced reasons, are more preferable.

Obviously, a one-time sample, which assumes a daily change of respondents, can only provide us with ratings of measured time intervals or TV shows. This allows you to get only the most general ideas about the advertising campaign, namely the GRP media indicator.

You can get estimates of these most important media indicators for an arbitrary combination of time intervals on various TV channels using panel studies.

The first such studies were based on the day-after-recall technique (remembering yesterday's TV viewing), developed in the West back in the 60s. Its main drawback is the appeal to human memory, which, as you know, is imperfect. The respondent needs to remember which programs of yesterday he watched more than half.

Another drawback, which seems to be inherent in all measurement methods, is the impossibility to determine whether the respondent saw the advertising block in the program, even if he was at that moment in the room with the TV turned on.

Finally, the third important drawback of the method is the use of the telephone as a means of interviewing, which, given the insufficient level of telephony in Russia, leads to significant territorial restrictions.

Production analysis

The indicator of labor productivity is calculated as the ratio of the volume of production in wholesale prices to the average number of PPP.

To assess the level of labor productivity, generalizing, partial and auxiliary indicators are used. The generalizing indicators include the average annual, average daily and average hourly output per worker, 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).

Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

Labor productivity analysis is carried out in the following areas:

1. analysis of the level and dynamics of labor productivity;
2. analysis of factors affecting labor productivity;
3. analysis of the ratio of labor productivity growth.

The most general indicator of labor productivity is the average annual output of products by one worker. For a more detailed analysis, the output is differentiated by categories of personnel, the output of the PPP, the worker is calculated and analyzed. By time, the output of workers is isolated and analyzed: average annual (GVraboch), average daily (DVraboch), average hourly (ChVraboch).

In the course of the analysis of labor productivity indicators, all indicators of reporting output are compared with the previous period (year, quarter, etc.)

To calculate the influence of factors on the change in the average annual output of one employee due to a change in the structure of personnel and the average annual output of workers by the method of chain substitutions, the following formula is used:

Fri \u003d Working * GW working.

Where PT is the annual output of one employee
Draboch - the share of workers in the total number of employees
GVraboch - the average annual output of one worker.

The calculation of the influence of factors can be carried out by the method of absolute differences:

1. Influence of the proportion of workers in the total number of workers.
Draboch * GVraboch0 \u003d Ptd
2. the impact of the average annual output of one worker:
Working1 * GWworking = tgv
Where Draboch - change in the proportion of workers
Draboch \u003d D1 - D0
Where D1 and D0 - the share of workers in the total number of employees, respectively, in the reporting period,
GWworking - change in the average annual output of one worker (GWworking \u003d GW1 -GW0)
GV1 and GV0 - the average annual output of one worker, respectively, in the reporting and previous periods.

An increase in labor productivity of employees due to an increase in the share of workers in the total number of employees indicates an improvement in the structure of industrial and production personnel. The growth in the level of labor productivity of workers by increasing the average annual output of one worker, workers also deserves a positive assessment.

State Policy Development

The Ministry of Finance of Russia, with the participation of interested federal executive bodies and the Bank of Russia, prepared drafts of a number of resolutions of the Government of the Russian Federation in the field of regulating foreign exchange legal relations. Thus, on the proposal of the Ministry of Finance of Russia, Decrees of the Government of the Russian Federation No. 80 “On the procedure for the submission by currency control bodies to the currency control body authorized by the Government of the Russian Federation of documents and information necessary for the implementation of its functions” were adopted, No. 98 “On approval of the Rules for the submission by residents and non-residents confirming documents and information when carrying out foreign exchange operations to agents of foreign exchange control, with the exception of authorized banks”, No. 803 “On the conduct of foreign exchange operations by the Federal Treasury”.

By order of the Ministry of Finance of Russia No. 98n, the Administrative Regulations of the Federal Service for Financial and Budgetary Supervision for the performance of the state function of the currency control body were approved.

In 2007, the activities of the Russian Ministry of Finance on the legal regulation of financial and budgetary control were aimed at bringing the legal framework in line with the new system of economic management that emerged in the process of administrative reform. In particular, the order of the Ministry of Finance of Russia No. 75n dated September 4, 2007 approved the Administrative Regulations for the Federal Service for Financial and Budgetary Supervision to perform the state function of exercising control and supervision over compliance with the legislation of the Russian Federation in the financial and budgetary sphere when using federal budget funds, state non-budgetary funds funds, as well as material assets that are in federal ownership.

State policy is developed taking into account many circumstances and conditions by the highest bodies of state power with the participation of other political actors - parties, associations, universities and research centers, influential figures in business, culture and science. At the heart of policy development are the basic interests of society, the strategic needs of the corresponding stage of development of the state, expressed by political leaders and elites in the form of basic principles and strategic goals that have found appropriate public support. In the process of policy development, the problem arises of the adequacy of the expression of the basic interests of society in the corresponding political line of the state. Historically, politics may contradict these interests and needs, be imposed on society or not correspond to the time (run ahead, be behind development, stagnate). Such a policy is harmful and ineffective. The policy is developed taking into account the preservation of the power of certain power groups in the state. Whoever thinks he has developed the right policy expects to retain power and use it for political purposes. The one who fights for power, as a rule, proposes an alternative policy, which is radical to a greater or lesser extent.

Policies have many dimensions, and it is often difficult to answer the question of whether there are some common mechanisms for its development and implementation when comparing historical stages or many different countries. Politics, as Hugh Heklo pointed out, is not a self-determining phenomenon. There is no unique set of decisions, actors and institutions that make policy and wait to be revealed and described. Rather, politics is an intellectual construct, an analytic category, the content of which must first be defined by the analyst. In this regard, the state, more broadly - public, policy appears, on the one hand, as a response to pressing problems that other public actors have to solve and which is difficult to integrate into any theoretical construction at first, and on the other hand, which has undergone theoretical analysis. , it acquires the character of a paradigm action for other politicians in similar situations.

In this regard, for example, the New Deal policy of US President Franklin Roosevelt in the 1930s, which was associated, in particular, with an increase in government spending in order to reduce unemployment and later called "Keynesian", was not at all based on a preliminary reading of the works British economist John Keynes. Only later did the New Deal become a symbol of a long-term liberal policy, and Keynes's role here was significant. As Herbert Stein, one of the former leaders of the Presidential Council of Economic Advisers, noted, “Without Keynes, and especially without the interpretation of Keynes by his followers, expansionary fiscal policy might have remained an accidental instrument and not a way of life.” The independent existence of real political courses does not negate the need for a preliminary scientific study of the topic, but nevertheless the practical need is decisive here. Many of the failures of the policy of monetarism in the early 1990s in Russia were associated with the academicism and theoretical extremism of the politicians who pursued it.

However, it is not impossible to attempt to describe and explain how policy is made and what the possible models are. The development of state (public) policy can be understood as a set of stages, factors (conditions), activities of political actors and groups of influence in the course of choosing strategic goals and fixing them in relevant documents (programs, statements, laws, doctrines). The formation of a special scientific subdiscipline related to the development and implementation of public policy (public policy analysis, public policy-making) was accompanied by more or less successful activity in describing what public policy is and what are the models for its development. In the American tradition, however, the beginning of a special branch of “policy science” is associated with the name of Harold Lasswell, who published The Policy Orientation in 1951. He considered the task of this science , is an explanation of the processes of development and implementation of political strategies.

Let's pay attention to the definition of public policy, which is given by the authors of the well-known work "Comparative Public Policy", published in 1990 by Arnold Heidenheimer, Hugh Hecklo and Carolyn Adams. "Comparative public policy," they write, "is the study of how, why, and with what result different governments pursue particular courses of action or inaction." By answering these questions, we can get information about what are the policy directions and the main conditions that determine its choice in different countries.

To answer the question of how governments choose their actions, the researcher needs to focus on the structures and processes by which government decisions are made. In a general sense, for example, we can say that some countries are federal states (USA, Germany), others are more centralized unitary states (Great Britain, Sweden, Japan and France). This leads to the conclusion that the policy-making process will be different in these two groups of countries. Whether the states are monarchies, presidential or republics, will have a significant impact on the mechanism for developing the political course of the country, because. the set of policymaking actors and their relationship with each other will be greatly modified by the form of government.

When answering the question why one or another political course is chosen, it is supposed to study many conditions:

Historical development that influences decision makers;
- the political culture of the nation and the political subcultures of certain groups of the population;
- changing;
- level of development and availability of resources;
- current political issues, etc.

Much here depends on the study of the interaction of politicians, parties, bureaucracy, various interest groups; much is determined by what ideas guide those who make decisions. One of the main interests of the study of public policy is to compare the results of government activities, i.e. it is about the effectiveness of government strategy and tactics. The obvious result here will be the answer about the satisfaction or dissatisfaction of the people with the activities of politicians and political institutions. However, the problem of efficiency is much more complex. In addition, at the initial stage of policy development, it is difficult to determine its future effectiveness, which concerns not only the achievement of goals and related costs, but also the long-term consequences of the decisions taken. Nevertheless, a discipline has developed in science - policy evaluation, where the issues of evaluating individual political programs and courses in terms of their effectiveness are central. We agree with Franz-Xavier Kaufmann that “if we assume that for effective policymaking it is more important to first be able to study it, and then make the best decisions, then we will come to a new para-radigm of political theory. Next, we must ask how the processes of leadership evaluation, control and implementation can be systematically built into policy areas.

A realistic approach to this problem should be that feedback processes as a relationship of guidance, control and evaluation operate simultaneously at different levels and between different stages of the policy development process. It should be emphasized that the effectiveness of political programs depends on the correctness of the chosen goals and means, which means that it is determined by the general mechanism for developing such programs and strategies. In this regard, one can generally raise the question of the effectiveness of political systems that contribute or do not contribute to the implementation of the tasks of social development in various senses of the word - economic, political, social, cultural.

Ira Sharkansky very simply defines the essence of public policy: "Public policy is everything important that the government does." Describing the political process as a process of policy development and implementation, the author argues that the formulation, approval and implementation of government programs brings together administrators with a variety of other actors who occupy a leading position in politics; this process includes officials from many branches of the state machine, private citizens, interest groups, political parties, and sometimes representatives of foreign political structures. Also in the political process, ideas, resources, incentives, prejudices that affect participants find their place. The political process is characterized by great dynamics and is subject to many contradictions. The actual formulation of government programs, which express the essence of the policy being pursued, is determined by the nature of the administrative sensitivity to the environment, to those impulses that come from basic interests, and from what can be called the process of discussion and political decision-making.

Modern requirements for the policy-making process include the following:

1. Look ahead.

The policy making process includes clearly defined outcomes that the policy is trying to achieve and, where possible, takes into account the future effects of the policy.

2. Wide view.

The policy-making process takes into account contextual and influential factors that are outside government jurisdiction and control.

3. Innovation, flexibility and creativity.

The policy-making process is innovative and flexible when it challenges established ways of dealing with problems and generates new and creative ideas. Where possible, the process is open to criticism and suggestions from others. Risks are identified and actively managed.

4. Fundamentals of information.

Advice and decisions in the policy making process are based on the best available information from a variety of sources, and all relevant people are involved in the process at the earliest possible stage in goal setting.

5. Involvement.

The policy-making process takes into account the influence and responds to the needs of all people directly or indirectly influencing policy.

6. Association.

The policy-making process includes a holistic view that goes beyond the institutional framework of government strategic goals and is based on the moral, ethical and legal factors of policy. Intersecting goals that are clear and the organizational structures needed to ensure their implementation are taken into account first.

7. Control.

Existing and already developed policies, as well as new political initiatives, are subject to constant monitoring in order to ensure that they implement the most effective and changeable.

8. Evaluation.

Systematic evaluation of policy effectiveness is built into the very process of policy making.

9. Learning lessons.

The policy making process is built around the ways and processes of continually reviewing policy implementation and policy formulation processes.

There are several approaches to describing models for the development of a political strategy and political programs, which are based on the identification of its subjective, normative, procedural, target and conditioning factors and their relationship. At the same time, the construction of models is influenced by whether the researcher professes the theory of rational choice or not, i.e. whether he believes that the process of policy-making involves the interaction of individuals oriented towards maximum benefit, or in the course of policy-making, collective agents, institutions, interests, etc. are included in the process.

In general, the political process in this regard (ie, the "functioning" of a certain political course of action) can be represented by the following main phases. Deepak Gupta writes that in reality, of course, the political process is much more complex, but this simplification makes it possible to understand the logic of "policy making" (ibid). The starting point is considered to be the definition of an "agenda" - an issue or problem that is relevant to the solution and is involved in the discussion.

In the theory of public policy, two types of such posed problems (“agenda”) are distinguished: those that are under the control of the authorities and are solved by the authorities, and those that arise in society, but have not yet received political attention. The second kind of problems affects the first, but may not be resolved in politics for a long time. After the problem has entered the agenda of state bodies, the process of policy development begins - the coordination of interests, the definition of goals and means to achieve them. The developed political course should be consolidated in a number of decisions and programs, which in itself is a rather complicated process of finding compromises and agreements. The political course is institutionalized in decisions by certain public authorities and using certain procedures (president, government, parliament, referendum). A policy defined and enshrined in decisions must be implemented, which implies a whole range of measures to implement the decisions and programs adopted. These measures concern the activities of state bodies, business, and civil society structures. Inhibition of decisions taken can be carried out at any level and in any area, if a system of policy implementation is not developed. Policy evaluation is a relatively independent stage of the policy cycle, and it aims to test the effectiveness and quality of the developed policy, which is already being implemented in reality. Of course, evaluation is also present at the early stages of the political process, but here it acquires an independent meaning. As a rule, the assessment of a political course is an independent professional activity of experts and relevant agencies. Policy evaluation leads either to an adjustment (change) of policy, or to a rejection of the policy.

The factors that are taken into account at all stages of the political cycle are described in the science of public policy in models of the political process.

One of the first systematic models of the political process was developed by Richard Hoffebert under the name "the open-systems framework". This model is built on the idea of ​​a "funnel of causality", according to which the policy-making process is a gradual transition from broader and more uncertain conditions (historical-geographical conditions) to the ruled behavior of elites in the process of discussing political goals and making decisions. The "funnel of causality" involves, as it were, a number of conditions in the process, between which there are relations of direct and distant dependence. The final political choice is thus a direct and indirect functional result of the following chain: historical-geographical conditions - socio-economic structure - mass political behavior - governmental institutions - behavior of elites in the process of formalized policy discussion - developed policy. The behavior of elites is affected by relevant events arising from previous factors individually or in combination.

The "institutional rational choice" model was developed by Elinor Ostrom and her colleagues. According to this model, the outcome of policymaking is a function of the individual actions of the actors involved in the process, which are affected by two main types of conditions.

Namely:

Individual conditions;
- conditions associated with the decision-making situation.

Individual conditions include the values ​​and resources of individuals that allow them to influence the process of developing goals. The decision-making situation is described as a set of conditions related to institutional rules, the nature of the goods concerned, and the characteristics of the community (socio-economic conditions and public opinion). The main idea of ​​this model is that individuals who choose political priorities will act differently depending on differences in the decision-making situation.

In doing so, three levels of institutional analysis should be taken into account:

Operational level (the level of decision makers);
- the level of collective choice (agreed collective norms governing agents);
- the constitutional level (a constitution governing the choice of collective norms).

The "the policy streams" model includes a description of the three "streams" that make up the policy making process. The first stream is called the "problem stream", consisting of information about real problems and the results of previous government activities. The second stream is a "community" of researchers, consultants and other professionals who analyze problems and formulate various alternatives. The third stream is called "political" and consists of elections, the activities of politicians, competition in the course of passing laws, etc. When the three streams are combined, then there is a "window of opportunity" for making appropriate political decisions.

The "competing advocacy coalitions" model is an attempt to synthesize many of the ideas that flow from other models. It focuses on the conditions that determine the change in political course and, accordingly, the choice of a new one.

The replacement of a political course by another is carried out under the influence of three main sets of factors:

Interaction of competing coalitions in the policy selection subsystem;
- external changes in relation to the first subsystem;
- relatively stable social parameters.

The subsystem of competing coalitions consists of actors representing many public and private organizations at all levels of government, who share a set of basic ideas and beliefs (political goals, opinions, feelings) and who attempt to manipulate the rules of various government institutions to achieve political goals over time. The conflict between coalitions is mediated by "political brokers", i.e. actors that are associated more with the conditions of systemic stability than with political goals proper. Changes external to the coalition system include shifts in socio-economic conditions, changes in the governing coalition, decisions stemming from other policy areas. These can be prices for goods and services, changes in the general economic situation on the market, new elections, social policy decisions that affect economic strategies, etc. Stable system parameters include basic social structures and constitutional rules. They limit the actions of actors and affect their resources. For example, the constitutional division of powers between the federation and its constituent parts, of course, affects the ability of the central authorities to make political decisions in many positions.

All the developed general models of policy development generally follow the general algorithm for making political decisions (interests - priorities - risks - goals - resources - decisions) and the definition of appropriate internal and external conditions for the interaction of actors competing in politics (political elites, authorities, lobbyists, political parties, civil society associations, pressure groups, etc.). Each model focuses on certain aspects and stages of policy development. There are country specifics in the processes and mechanisms of policy development, but the models define some universal characteristics that are characteristic of them in various political systems, primarily democratic ones.

Production indicators

The volume of production (works, services) is measured by the following methods:

natural;
- normative;
- cost - gross, commodity, conditionally net, net production.

Labor costs are measured in:

man-hours;
- man-days;
- average headcount.

Each of these methods has its own characteristics and advantages.

Natural method - allows you to determine the output in physical terms by type of work (cubic meters of masonry, cubic meters of structures, square meters of area), or in units of measurement of the final product per worker (square meters of living space, kilometers of pipeline, etc.).

By type of work, the natural indicator of production can be determined by the formula:

Vn = Unat. rev. : H,
Where Vn is the output of a worker in physical terms; Vh. h. - the volume of a particular type of work in natural measurements (cubic meters, running meters, square meters); H - the number of workers for this type of work.

Natural production is the most objective and reliable indicator of labor productivity. It allows you to determine and compare the productivity of individual teams and workers; plan the number, professional and qualification composition; to compare the level of labor productivity in the construction of the same type of objects, in homogeneous jobs in various construction organizations. The disadvantages of this method: does not make it possible to determine a general indicator of labor productivity for a construction organization in the presence of several types of heterogeneous work; does not take into account the change in the balance of work in progress.

Normative method - shows the ratio of actual costs for a certain amount of work with normative ones, that is, it characterizes the degree of fulfillment of production standards by workers. The normative indicator is the ratio of the actual labor intensity of work to the labor intensity at the rate (man-days) multiplied by 100%. This method makes it possible to determine the degree of reduction of standard time, or the level of performance of production standards.

Cost indicator - summarizes the level of labor productivity in the construction company as a whole. It is the most common, here the quantity of products is taken into account at the estimated cost or at the contractual price. The level of labor productivity at the estimated cost is calculated per one employed in the main and auxiliary production. Advantages of the indicator: ease of calculation, the ability to compare with indicators at other sites, the ability to track the dynamics over the period. Disadvantages of the indicator: the impact of the material intensity of work, the dynamics of prices for tools and objects of labor, which are not related to the real efficiency of human labor. The material consumption of construction and installation works for precast concrete reaches 70-75%, and for earthworks - only 5-8%. Therefore, there is a problem of accounting for structural shifts in the work performed.

With the cost (monetary) method of determining output, indicators of commodity, gross or net output per employee are used. When using indicators of marketable or gross output, when calculating output, not only the result of the employee's activity is taken into account, but also the cost of the raw materials used. This shortcoming is eliminated when the output is calculated on the basis of net output.

Theoretically, net production is a newly created value, since its value is not affected by the costs of raw materials, materials, purchased semi-finished products and components, it is free from value.

P \u003d 3 + Pr,
where 3 - wages of employees of the enterprise with accruals; Etc. - .

Net output accurately characterizes the newly created value if the output is sold at market prices. But in reality, one has to adjust for monopoly prices, which distort the real contribution of the enterprise to the creation of new value, and the establishment of the value of net output becomes problematic.

The indicator of conditionally net production includes, in addition to wages with accruals and profits, also the amount of depreciation, that is, part of past labor.

P \u003d 3 + Ex. + A,

Where 3 is the salary of all employees of the enterprise with accruals; Etc. - profit of the enterprise; A is the amount of depreciation.

The advantage of this indicator is that it is comparable, since it does not depend on the material intensity of production, the division of manufactured products into “profitable” and “unprofitable” is excluded. In addition, the impact on the indicator of labor productivity of the volume of cooperative deliveries, as well as the repeated counting of products, is eliminated.

Labor costs are most accurately reflected in the number of man-hours worked. But their calculation is very laborious.

Man-days are less accurate than man-hours because they do not take into account intra-shift downtime.

The average headcount compared to man-days does not take into account all-day downtime, but it is this indicator that is used in calculating annual labor productivity, as it ensures comparability of indicators of various enterprises and industries throughout the country as a whole.

The indicator of hourly and daily output is used in the in-house analysis of the economic activity of the enterprise.

So, to determine the output, the corresponding indicators of the volume of production and labor costs are selected, and the first are divided by the second. In construction, the output is determined by the ratio of the volume of construction and installation works (in estimated prices) to the average number of employees employed in construction and installation works and in auxiliary industries.

Analyzing the advantages and disadvantages of indicators of production volume and labor costs, it should be noted that any of the possible combinations has a certain economic meaning, and their choice should be determined by the specific tasks of measuring the level of labor productivity. The most universal way to determine the output at a construction company is to calculate the value of the company's net output per year per one average employee of this company per year.

Definition of production

By the natural method, production is calculated by the volume of production, expressed in physical units - tons, pieces, kilograms, meters, etc. Its advantage is that it more simply and accurately characterizes labor productivity. However, this method is applicable in the production of homogeneous products. When producing several types (brands) of homogeneous products, the output is determined in conventional natural units. In real life, it is far from possible to use natural indicators to calculate output, since in the vast majority of cases industrial enterprises produce several types of products that are not comparable in their natural form. In addition, production in physical terms does not take into account.

Consequently, the disadvantage of the natural method for determining output is that it does not allow determining output for the entire range of enterprise products and taking into account product quality. With the labor method, its labor intensity in standard hours is used as a product meter, i.e. labor cost standards. If for a certain period the production norms do not change, then the assessment in standard hours quite accurately shows the change in labor productivity. This method is universal. It is suitable for assessing the level of labor productivity in certain areas of production, in workshops, in cases where heterogeneous products are produced, a large volume of semi-finished products and work in progress, but requires strict justification of labor standards. When using labor standards with different intensity, which takes place at enterprises, the labor method significantly distorts labor productivity, therefore, it is not yet widely used.

Despite the differences between natural and labor methods, both of them have a fairly high degree of objectivity and diagnostic ability, since they use real and normative data.

The cost method calculates output by the volume of production, expressed in monetary terms, in rubles. In this regard, this method is the most universal, as it allows you to compare the level and dynamics of labor productivity at an enterprise, in an industry, by region, in a country. To determine the output by the cost method, various indicators are used for the value of the volume of production: VP, TP, UCHP, PE, NSO. This is explained by the fact that the production rate calculated by the cost method is significantly affected by the share of materials and semi-finished products that differ significantly in price, i.e. is affected by the transferred value created outside the enterprise.

The presence of different methods (methods) for determining production volumes for measuring output indicates that the cost method can significantly distort the true situation in assessing labor productivity.

In the transition to market relations, especially in conditions of inflation, the commensurability of the results and labor costs is not ensured, and therefore, the use of the cost method for calculating labor productivity can hardly be justified. In this case, we can talk not about productivity, but about labor efficiency.

Production accounting

Accounting for the production of workers should provide:

1) obtaining accurate data on the number of suitable products produced by workers and the marriage they allowed;
2) the correct and timely determination of the wages of each worker in accordance with the products produced by him;
3) control over the compliance of the products developed by the workers with the quantity of materials and semi-finished products issued for processing;
4) control over the movement of semi-finished products (parts and assemblies) in production.

The forms and systems of accounting for the output of workers depend on the specific conditions of the organization of production, the system and forms of organization and remuneration of labor, the technology of manufacturing products and other factors. Therefore, even in organizations of the same industry, it is impossible to establish the same production accounting system. The variety of such systems is especially great in mechanical engineering.

Depending on the specific operating conditions of the organization, the following generation accounting systems are currently widely used:

1) elegant. The document for accounting for production under this system is the "Work Order". The system is used, as a rule, in small-scale and individual productions;
2) route. Used in mass production. The documents for processing the output of workers are "Route sheet", "Route map" or "Route sheet-report on output";
3) acceptance of products for the final operation, or a system for accounting for wages for the final results of production. This system is used in mass-flow production, in the extractive industries, etc. The documents in which the output of workers is drawn up are the “Report on the development and acceptance of work”, “Shift task-report”, “Statement of production”, “Cumulative orders ".

The last two systems are the most efficient.

The most important task of accounting for the development of workers and wages is the maximum reduction in the flow of primary documents. To do this, many organizations widely use multi-day primary documents-reports on output, output statements, orders for a week, decade, month, etc.

With time wages, I calculate earnings for the billing period on the basis of timesheet data. Therefore, separate accounting systems for production and forms of documents mainly relate to piecework.

In the conditions of the time-bonus system, various kinds of reports on the products produced and on the fulfillment of the normalized task by the brigade as a whole can be used.

Types of development

Hourly output is determined by dividing the volume of production output by the number of hours worked during the year by all workers. When determining it (in plans and forecasts), intra-shift losses are excluded from the working time fund, but they take into account the reduced working day for adolescents, nursing mothers, at work in adverse working conditions, on holidays, etc., provided for by the Labor Code.

Daily output is determined by dividing the volume of output by the number of days worked during a given period of time by all workers of the enterprise. When calculating it (in plans and forecasts), weekends and holidays, days of regular and additional vacations, absenteeism due to illness and other valid reasons are excluded from the working time fund, but part-time working days due to intra-shift downtime, days of work of the enterprise on orders are taken into account factory management, time spent on business trips, all-day downtime, days when workers are used for other jobs.

The number of man-hours and man-days worked is determined on the basis of the calculation of the working time fund (FW) of one worker (employee) and the indicator of the average number of workers (employees).

For this purpose, a working time budget (BWM) is being developed, the main parts of which are:

Calendar time fund (KFV), provided for in the working calendar;
nominal fund of time (NFV):
NFV = KFV - (weekends and holidays);
useful (real) time fund (PFV), PFV = NFV - (scheduled absenteeism) and represents the attendance time in days;
effective fund of time in hours (EFV):
EEF = PEF multiplied by the average working day.

Thus, in order to calculate the number of man-hours or man-days worked during the year (month, quarter), the FCF of one worker (employee) in hours or days is initially determined for the enterprise, and then this indicator is multiplied by the number of workers (employees) in the enterprise (or in a certain structural production unit).

Indicators of hourly and daily output are usually used for the purposes of analysis and operational planning. In the annual plans, all their calculations are carried out for one average employee of industrial and production personnel (PPP). Comparison of the dynamics of annual-daily-hourly output helps to identify reserves for growth in labor productivity through better use of working time.

The considered types of workings reflect the degree of effective use of working time and the state of labor productivity.

Production level

Average hourly output (characterizes labor productivity during actual, net work (excluding losses of working time lasting less than 5 minutes, which are included in worked man-hours)), it is calculated by dividing the amount of output per month (quarter, year) by the number man-hours worked by workers during this period.
Average daily output (this is the quotient of dividing the number of manufactured products for the study period by the number of man-days worked by workers during this period). The average daily output depends on the size of the hourly output and on the average length of the working day.
The average monthly output of a worker (then there will be an employee) is calculated by dividing the amount of output by the average payroll number of workers. It depends on the size of the average daily output and the number of days of work per worker per month on average.
The average monthly output of an employee is the quotient of dividing the number of manufactured products for the period under study by the average payroll number of industrial and production personnel in this period.

Growth in output

The Yield Growth Curve was first introduced during World War II in the aircraft industry. Algebraically, this dependence can be expressed as follows:

(x) = ax - b where y(x) = number of labor hours directly involved in the production of x units of output, x = total number of units produced, a = number of hours required to produce the first unit, b = decay rate functions y(x) with an increase in the total volume of production of this type.

The yield growth curve as an analysis tool is most often used in the following cases:

1. When new or modified labor operations are introduced.
2. When new employees or other persons are involved in operations who were not previously familiar with them.
3. When a new raw material is first used or new methods of its use are introduced.
4. In the production of products in small series, especially when these series are repeated.

To illustrate the use of this method, suppose a shipbuilder estimates the time it takes to build one yacht to be 4,000 labor hours. It is assumed that 8 yachts will be built for different customers and after the first yacht is built, the output growth curve will give 80%. The overall effect in terms of reduced labor costs is calculated as follows: The figures in column A are obtained by doubling the previous number of items. The figures in column B are obtained by multiplying the average working hours by the percentage increase in output per product. The figures in column C are obtained by multiplying the average labor time by the number of items. The firm that is able to master production faster than others gains advantages in terms of its competitiveness. Understanding how the accumulation of skills and experience, reflected in the output growth curve, can help companies plan their strategy correctly in terms of launching new types of products, mastering new technological processes, pricing policy, expanding production, etc.

Actual output

The actual costs of working time, related to the amount of work performed, characterize the actual labor intensity (production).

For a comprehensive assessment of the level of labor productivity in construction, both indicators of output and labor intensity are used. The cost of working time per unit of construction and installation work may decrease, but if the loss of working time increases, then output may decrease. On the other hand, the growth of the average output does not disclose what types of construction work this was achieved through. In a number of cases, construction organizations achieve an increase in average output by performing more expensive work. Construction is a complex business. Even specialized construction and installation organizations constructing railway facilities perform a variety of work at various facilities. Under these conditions, it is difficult to choose a single indicator of labor productivity that would fully meet the requirements of comparability and correctly reflect the amount of production. Therefore, there is a need to use a system of indicators that characterize various aspects of the activities of construction organizations to increase labor productivity.

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