Average annual labor productivity of 1 employee formula. Formula for the average annual output of one worker. Labor productivity planning methods

To make it easier to study the material, we divide the article Development into topics:

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

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

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

The most clearly and objectively characterizes labor productivity by 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 about 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 using this method does not allow one to compare the labor productivity of enterprises in different industries.

The most widely used method is the cost method for determining production. In monetary terms, output can be calculated both by commodity and standard net production.

Output in value terms, calculated on the basis of commercial or gross output, depends not only on the results of the work of a given team, but also on the cost of the raw materials used, the volume of cooperation in supplies, etc. This drawback is eliminated when calculating output on the basis of standard net output.

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

It includes standard costs for basic expenses with accruals, general business and general production expenses (according to standards).

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

The labor method of determining output is also called the standard working time method. In this case, production is determined in standard hours. This method is used primarily in individual units, in teams, in sections, as well as in workshops when producing heterogeneous and unfinished 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 specific type of product, not only for the enterprise as a whole, but also in the workshop, site, workplace, i.e. penetrate into the depth of performance of this or that type of work, which cannot be done using an output indicator calculated in monetary terms.

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 (shops) and workplaces with labor productivity indicators for the enterprise as a whole, as well as the levels of labor costs at different enterprises when producing the same products.

Production rate

Production rate, the number of units of product (or work) that must be manufactured (performed) per unit of time (hour, work shift, month) under certain organizational and technical conditions by one or a group of workers with appropriate qualifications. N.v. depending on the type of work, it can be expressed in pieces, units of length, area, volume or weight.

Determined by the formula:

Nv = Tr x h: Tn,
where Nb is the production rate; Tr - the duration of the period for which the production rate is established (in hours, minutes); h - the number of workers taking part in the work; Tn - standard time for a given job or one product (in man-hours, man-minutes).

In the USSR N. century. They are installed, as a rule, in mass and large-scale production, when one job is performed during the entire shift 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.v. must be technically sound. When establishing them, the use of the latest achievements of technology, technology and advanced production experience is provided. This makes it possible to ensure a progressive level of N. century. Establishment of technically sound N. century. guides socialist enterprises and individual workers to achieve higher than actual average 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 production rate is calculated for one or a group of workers with appropriate qualifications, with the optimal and most rational use of equipment, taking into account the progressive working methods used.

For mass and large-scale production, characterized by accounting for the labor of special workers engaged in preparatory and final work, the standard time for producing a unit of product is equal to the standard 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 required result of workers’ activities, natural indicators are used: pieces, meters, kilograms. The production rate (Nvyr) is the quotient of dividing the duration of one work shift (Vcm) by the time spent on producing a unit of product (Vsht).

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

Nvyr = Vcm / Vsht.

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

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

Nvyr = Vcm / Vshtk.

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

Nvyr = (Vcm – Vpz)/ Tcm, where Vpz is the time spent on preparatory and final work.

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

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

Nvm = Nvm theory * Kpv. Here Nvm theor is the theoretical production rate of the equipment used, Kpv is the coefficient of useful labor time per shift.

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

Nvyr = (Vsm – Vob – V ex) * VP * No/Vop, where Vob is the time spent on equipment maintenance, Votl is the standard time for personal needs of personnel, VP is the products produced in one period, Vot is the duration of this period .

P = S / Nvyr, or
P = Vsht * C, where C is the rate for this category of work.

Developing a solution

In modern economic conditions, it is becoming increasingly obvious that the existing management system does not meet the needs of the enterprise as an operating system. The existing vertical connections have not yet been fully replaced by horizontal ones, on which, in fact, the Western system of acceptance is based. Currently, domestic enterprises do not use the principles of organizing effective management, thus, increasing the efficiency of management decision-making in modern economic conditions is a relevant and timely topic.

In order to increase the efficiency of the management system at 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” of not only lower and middle level managers, but also ordinary employees by vesting them with certain powers in the decision-making process. Their proposals for improving such a system as a whole and alternative solutions on individual production, financial and management issues can become the basis for the operating strategy developed by the enterprise.
2. The effectiveness of decisions made cannot be assessed without the use of mathematical tools and software.

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

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

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

Expert systems are the software basis of DSS.

An expert system is a program aimed at solving poorly formalized problems in certain subject areas at the level of expert specialists.

When operating expert systems:

Hypotheses are put forward and tested;
- new data and knowledge are generated;
- requests for entering new data are generated;
- conclusions and recommendations are formed.

Poorly formalized tasks have the following characteristics:

Cannot be specified in numerical form only;
- goals cannot be presented in terms of a precisely defined objective function;
- there is no clear algorithm for solving the problem;
- the source data is incomplete and ambiguous.

The knowledge base stores 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 the result is obtained.

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

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

The subsystem for interaction with the object may be missing, as well as the object itself.

There are different forms of communication between the decision maker and the ES:

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

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

To use natural language, you need a fairly complex analyzer program that performs the following functions:

Lexical analysis;
- syntactic analysis;
- semantic analysis.

In modern ES, communication with the decision maker is carried out using tabular language (statement of the task) and menus (clarification of the task in the process of its implementation).

Effective use of the “man-machine” dialogue requires the following conditions to be met:

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

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

For example, decision tree analysis. Currently, there are several programs that make it possible not only to build a decision tree, but also to analyze it.

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

Decision trees are created for use in models in which a series of decisions are made, each of which leads to some outcome. Based on the decision tree, the optimal strategy is determined - a sequence of decisions that must be executed when certain random events occur. In the process of constructing and analyzing production, financial and management situations, the stages of directly creating the structure of the model, determining the probability values of possible output results, determining the utility values of possible output results and evaluating alternatives, as well as choosing a strategy, are distinguished. Moreover, it should be noted that the most important stage in the process of applying decision tree analysis is precisely the last stage of evaluating 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 relates to model structure, determination of probability values and utilities. Many complex models that reflect real-world situations simply do not have enough empirical data to fully analyze them. However, practice shows that even in such cases, analysis using decision trees brings undoubted benefits.

Product development

An indicator that determines the amount of products produced per unit of time is called output. Output characterizes the effectiveness of labor. Natural (t, m, m3, pcs., etc.) and cost indicators are used as measures of the quantity of manufactured products.

Types of product output indicators:

I. Depending on the level of the economic system for which the indicator is calculated, production is distinguished:
- individual (personal production of individual workers);
- 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 what is produced 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 labor productivity taking into account the nature of the use of working time.

The following dependencies exist between these indicators:

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

Indices of changes in natural and conditionally natural production indicators (Iwн) are calculated using the formula:

Iwn=W0n:Wbn
where W0н is production in natural (conditionally natural) terms in the reporting period; Wbn - production in natural (conditionally natural) terms in the base period.

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

Making a formula

Output (B) is determined by the ratio of the quantity of products produced (Q) to the cost of working time for the production of these products (T), i.e. according to the following formula:

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

Production rates are measured in natural units (pieces, tons, meters, etc.) and can be determined based on time standards using the formula:

N in = T cm / N time,
where N in is the production rate per shift;
T cm – shift duration;
N time – standard time per unit of work (product).

Production standards are applied to workers of any profession in cases where, 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

The average annual output per worker is equal to:

GV=UD x D x P x CV
Where:
UD - the share of workers in the total number of industrial 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 output of enterprise employees using the method of absolute differences.

Factor Algorithm for calculating hot water
Change:
Shares of workers in the total number of industrial workers
Number of days worked by one worker per year
Length of working day
GVud = UD x GV

Labor production

Output is the main indicator of labor productivity, characterizing the quantity (in physical terms) or value of products produced (commodity, gross, net output) per unit of time (hour, shift, quarter, year) or one average employee.

Output, calculated in value terms, 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, output is calculated in standard hours. This method is called labor and is used to assess labor productivity at the workplace, in a team, in a workshop, etc.

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

Output calculated in value terms is subject to a number of factors that artificially influence changes 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 when assessing labor productivity at the workplace, in a team, in a workshop, etc.

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

Average output

Depending on how labor is measured, the following indicators of output (labor productivity) are distinguished:

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

Characterizes the average output of one worker per 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 products produced to the number of man-days actually worked by all working enterprises.

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

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

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

W=Q: Tr

Developing goals

After senior management has developed long-term and short-term goals for the organization and for themselves personally, these goals are formulated for the next level of employees in descending order through the chain of command. Drucker and McGregor strongly believed that subordinate leaders should take an active part in setting their own goals, basing them on the goals of their superiors. This could be implemented at meetings of all departments, where subordinates discuss the department's goals and prospects for the coming year. Based on the information received, each subordinate could prepare a set of benchmarks for the work unit he or she heads. The department manager would then review the goals of these departments with each subordinate and ensure they are aligned.

However, research shows that maximum participation in goal development is not always the case or even always desirable. In the MBO program at General Electric, it was found that managers who were accustomed to little participation in goal setting did not improve their performance when their participation in goal setting increased. Other studies show that the number of managers actually participating in goal setting declines from senior to lower levels of management. Carroll and Tosi, based on their experience at Black & Decker, state: “The traditional concept and the diminishing discretion at lower levels of the organization place a practical limit on the nature and extent of participation and influence that can result from a mission statement program.” Thus, managers at the highest levels of an organization usually have more power to influence what their goals will be than managers at lower ranks.

Regardless of the degree of participation in their development, the goals of each subordinate must contribute to the achievement of the goals of his superior. According to Drucker, the performance goals of each manager 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 region 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 project's lead engineer's performance goals are determined by the contributions he and his subordinate engineers and draftsmen make to the success of the design department.

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

When the goal setting process is underway, a two-way exchange of information is necessary to ensure that each person understands his or her specific goals. In addition to clarifying performance expectations, two-way communication allows subordinates to communicate to managers what they need to achieve their goals.

Calculation of output

Output is the amount of products produced per unit of working time. Let's calculate the output through analysis, in which the standardizer participates. A unit of time can be one hour, one day, one month and one year. Output can be determined by the average of a team or shift composition of workers producing the same product or individually for each employee.

To calculate output, the standardizer must calculate average indicators. 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 production of a team or shift staff producing the same products for one month of work. Divide the result by the number of working days during which the product was produced and by the number of employees in the team or shift. The result obtained will be the average daily output that the employee must produce during one shift of work.

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

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

If you are going to transfer all employees from a salary or hourly tariff rate to payment based on output, then make the calculation not based on one employee, but on the average indicators of the team or shift composition of workers. Calculating the output of one employee may turn out to be a plan that the rest will not be able to fulfill or, on the contrary, they will produce several times more products, which will affect labor costs.

Production of hours

Labor productivity indicators determine the efficiency of using personnel in an enterprise. Labor productivity, in turn, is determined on the basis of production results and labor intensity. You can calculate production using economic formulas.

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

Hourly output = Volume of production/sum of man-hours.

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

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

Daily output = volume of production / number of man-days worked by all employees

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

Monthly output = total volume of production/average number of all workers and employees.

When calculating labor productivity, it is necessary to take 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, organization of production, and implementation.

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

Production methods

Currently, there are quite a lot of different methods for developing management decisions. They have their own classification.

Some of them were 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, 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 based on 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) (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 allows analysts to experiment with a virtual system without incurring the risks associated with experimenting with a real system;
modeling saves time by 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 system operation under a variety of conditions.

The main limitations of modeling include the following:

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

Research by psychologists has proven the effectiveness of using group discussion in decision making. Group discussion allows participants to feel included in the decision-making process, which promotes innovation. Discussion allows you to compare opposing opinions and help its participants see the problem from different sides. 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.

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

The essence of the “brainstorming” method is given above. The process of organizing meetings is described in detail and widely in the scientific and educational literature. Let us dwell only on the typical mistakes that meeting participants make when making decisions. Research shows that 80% of the time of an emergency (“emergency”) meeting is spent on identifying the causes and culprits of a critical situation, which is usually accompanied by conflicts in the process of discussing the situation. That is, when solving an 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 achieving the goal as quickly as possible. Thus, the main time of the meeting should be devoted to developing solutions aimed at the future.

Sometimes the meeting is held formally, that is, some managers know what decision they will make and, acting on the “talk-talk” principle, formally listen to all opinions, but make their own decisions, which may fundamentally contradict the ideas expressed. New approaches to management activities involve a transition from unity of command to participatory methods of decision-making, from an elementary to a systematic approach to decision-making, from decision-making based on life experience to the selection of alternative decisions based on decision-making theory.

A variation of “brainstorming” is the “635 method”. 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, who supplements them with three new ideas. This procedure is repeated 5 times.

First, each of the participants writes down on his own form (specially designed for collecting ideas) the main ideas for solving the problem posed (there are 18 of them, i.e. 6x3). These main ideas are presented to the group members in turn, each of whom adds three more proposals of their own. After all six participants passed the forms five times, their forms contained 108 problem-solving ideas. Then the critics get involved.

Unlike a brainstorming session, a group discussion using the 635 method is accompanied by written documentation of the proposed ideas. Ideas in written form are more reasonable and clear than those expressed orally, although they are often less original. However, it should be noted that any work in a group, from a psychological point of view, is useful for every person, as it has a positive effect on the development of many personality traits and provides useful interaction skills in creative communication.

The “synectics method” proposed by A. Gordon literally means “combination of heterogeneous things.” The essence of this method is that the discussion begins with five to seven synectors - people, predetermined, who occupy different positions on solving the problem. During the discussion, the group understands the extreme points of view expressed by group members, evaluates them and makes a joint informed decision.

Strategy development

The formation of a company's strategy is influenced by many factors. The interaction of these factors is specific to each industry and company and always changes over time.

The choice of identical strategies has never occurred in similar situations. The factors determining 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;
attractiveness of the industry and conditions;
specific market opportunities and threats;
strengths and weaknesses of the organization, its competitive capabilities;
personal ambitions, business philosophy and ethical views of managers;
company values and culture.

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

Rules and procedures for strategy development

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

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

Secondly, effective strategies develop around several quantitatively limited concepts and directions, which gives them stability and balance. Some directions may be temporary, others remain until the end of the strategy. 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.

Third, strategy deals not only with unpredictable, but often with unknown factors. No expert can give an accurate forecast of how competing forces will behave, what impact the influencing factors will have, and whether the company will expect stunning success or profound failure. The essence of the strategy development process is to build a position that is strong and flexible enough to ensure that your 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 and consistency with higher-level strategies must be clearly defined. It does not matter how the strategy is developed, but it is imperative that the highlighted generalizable conclusions be 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:

Availability of clearly formulated . If a company does not know what it wants to achieve in the future, then it is useless to start developing any strategies;
providing a marketing mindset for all employees in 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. The meaning, i.e. knowledge, skills, know-how, accumulated experience capitalized in the company's employees is constantly increasing;
the strategy must be flexible enough, providing the ability to influence the external environment, for example, carrying out unexpected attacks on the enemy, which lead to strengthening the competitive position of the company;
The strategy will be effective if it protects the company's position. The company must take care of creating a reliable defense system in case of attack from competitors, as well as strengthening its strengths and getting rid of weaknesses.

In general, the strategy development process consists of a number of sequential stages. A number of authors identify strategy development with stages. Indeed, if we follow the statement that “strategic management is a repeating process of developing and implementing 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 alternatives to the environment. 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 assess the company's ability to exploit existing opportunities and confront risks. A strategic alternative based on the discrepancy between existing market opportunities and the firm's ability to operate 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 set 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 (SZH) of the company, analyzing its activities, assessing the degree of interconnection and interaction between various SZH.

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

The third stage of strategy development is to evaluate the selected strategic alternatives. Consistent with the external environment, the company's goals, and its resources, a strategic alternative should not contradict other strategies of the company. When making a strategic choice, an organization faces contradictions between three groups of guidelines: 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 are advisable to follow when choosing a strategy:

1. One of the most important criteria is how the intended strategy relates to the strategic factors obtained as a result. 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: whether a strategic alternative can ensure the fulfillment of previously set goals. Does it align with the corporate mission?
3. It is necessary to ensure that all functional strategies that support a given strategic alternative are interrelated.
4. It is necessary to take into account the degree of risk of this alternative, especially when it comes to involving large assets.

5. One should also take into account the reaction to this strategic alternative of various pressure groups belonging to both the external and internal environment of the organization.

Output volume

The ideal sample size for various methods has not been established in world practice, however, as practice shows, the reliability of the data increases noticeably when the sample size increases to approximately 1200 people. A further increase in its volume provides only a slight increase in the reliability of research. Based on the duration of respondents’ participation in the study, a distinction is made between a one-time sample, used for one measurement, and a panel sample, in which the respondent’s participation is designed for a long, predetermined period.

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

In contrast, slow turnover ensures a stable composition of respondents, which reduces the likelihood of subjective factors influencing conclusions about television viewing trends. From here 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 the measured time intervals or television programs. This allows you to get only the most general idea of the advertising campaign, namely the GRP media indicator.

Estimates of these important media indicators for any combination of time slots on different TV channels can be obtained using panel studies.

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

Another drawback, apparently inherent in all measurement methods, is the inability to determine whether the respondent saw an 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 telephone coverage in Russia, leads to significant territorial restrictions.

Production analysis

The productivity of living labor is understood as its ability to produce a certain amount of output per unit of time.

The labor productivity indicator is calculated as the ratio of the volume of production at wholesale prices to the average number of employees on the payroll.

To assess the level of labor productivity, general, specific and auxiliary indicators are used. General indicators include the average annual, average daily and average hourly production per worker, as well as the average annual production per worker in value terms.

Particular indicators are the time spent on producing a unit of a certain type of product (product labor intensity).

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 influencing labor productivity;
3. analysis of the ratio of labor productivity growth.

The most general indicator of labor productivity is the average annual output per worker. For a more detailed analysis, production is differentiated by personnel categories, and the production of PPP and worker is calculated and analyzed. Based on time, the output of workers is identified and analyzed: average annual (GVraboch), average daily (DVraboch), average hourly (CHVraboch).

When analyzing labor productivity indicators, all indicators of reported 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 changes in the personnel structure and the average annual output of workers using chain substitutions, the formula is used:

PT =Draboch * GVraboch.

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

The influence of factors can be calculated using the absolute difference method:

1. The influence of the share of workers in the total number of workers.
Draboch * GVraboch0 = PTd
2. influence of the average annual output of one worker:
Draboch1 * GVraboch = tgv
Where Draboch is the change in the share of workers
Draboch = D1 – D0
Where D1 and D0 are the share of workers in the total number of workers, respectively, in the reporting period,
GVraboch – change in the average annual output of one worker (GVraboch = GV1 – GV0)
GV1 and GV0 are the average annual output of one worker, respectively, in the reporting and previous periods.

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

Development of public policy

In order to improve currency legal relations in the Russian Federation, streamline the system of authorities and, as well as eliminate shortcomings of the current currency legislation, the Ministry of Finance of Russia with the participation of interested federal executive authorities and the Bank of Russia in 2007 prepared a number of bills to amend the Federal Law “On Currency Regulation” and exchange control." In particular, the Federal Law “On Amendments to Article 12 of the Federal Law “On Currency Regulation and Currency Control”, prepared by the Ministry of Finance of Russia, was adopted, ensuring simplification of reporting in the foreign exchange sector. A bill has been developed and agreed upon to improve the procedure for the exchange of documents and information between currency control authorities and currency control agents. Work continued on codifying currency legislation.

The Ministry of Finance of Russia, with the participation of interested federal executive authorities and the Bank of Russia, has prepared drafts of a number of resolutions of the Government of the Russian Federation in the field of regulation of currency relations. Thus, on the recommendation of the Ministry of Finance of Russia, Resolutions of the Government of the Russian Federation No. 80 “On the procedure for submission by currency control authorities 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 submission by residents and non-residents supporting documents and information when carrying out currency transactions to currency control agents, with the exception of authorized banks,” No. 803 “On conducting currency transactions by the Federal Treasury.”

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

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

Public policy is developed taking into account a variety of circumstances and conditions by the highest bodies of government with the participation of other political subjects - parties, associations, universities and research centers, influential figures in business, culture and science. Policy development is based on 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, policies may contradict these interests and needs, be imposed on society or not correspond to the times (run ahead, be behind development, mark time). This policy is harmful and ineffective. Policy is developed taking into account the preservation of power of certain power groups in the state. Anyone who believes that he has developed the right policy expects to retain power and use it to achieve political goals. The one who fights for power, as a rule, proposes an alternative policy, which can be radical to a greater or lesser extent.

Policy has many dimensions, and it is often difficult to answer the question whether there are some common mechanisms for its formulation and implementation when comparing historical stages or many different countries. Politics, as Huge Heklo noted, is not a self-determining phenomenon. There is no unique set of policy-making decisions, actors, and institutions waiting to be revealed and described. Rather, politics is an intellectual construct, an analytical category, the content of which must first be determined by the analyst. In this regard, state, and 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 initially integrate into any theoretical construct, and on the other hand, it has undergone theoretical analysis , it acquires the character of a paradigmatic action for other politicians in similar situations.

In this regard, for example, the policy of the “New Deal” of US President Franklin Roosevelt in the 30s of the last century, associated, in particular, with increasing government spending in order to reduce unemployment and subsequently 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 long-term liberal policy, and Keynes's role here was significant. As Herbert Stein, one of the former leaders of the President's 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 tool and not a way of life.” The independent existence of real political courses does not negate the need for preliminary scientific study of the topic, but still the practical need here is decisive. Many of the failures of the policy of monetarism in the early 90s in Russia were associated with the academicism and theoretical extremism of the politicians who pursued it.

However, trying to describe and explain how policy is made and what the possible models are is not impossible. The development of state (public) policy can be understood as a set of stages, factors (conditions), activities of policy subjects and pressure groups during the selection of strategic goals and their consolidation 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 work “The Policy Orientation” in 1951. He considered the task of this science to be , is an explanation of the processes of developing and implementing political strategies.

Let us pay attention to the definition of public policy given by the authors of the famous work “Comparative Public Policy”, published in 1990 by Arnold Heidenheimer, Huge Heklo and Carolyn Adams. “Comparative public policy,” they write, “is the study of how, why, and with what effect different governments pursue particular courses of action or inaction.” By answering these questions, we can obtain information about what the policy directions are and the main conditions that determine their choice in different countries.

To answer the question of how governments choose their actions, the researcher needs to focus on the structures and processes through 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 (UK, Sweden, Japan and France). The implication is that the policy-making process will differ between the two groups of countries. Whether states are monarchies, presidential or republics will have a significant impact on the mechanism for developing the country's political course, because the set of policy-making actors and their relationships with each other will be significantly modified by the form of government.

When answering the question of why this or that political course is chosen, it is assumed to study many conditions:

Historical developments that influence decision makers;
- political culture of the nation and political subcultures of individual population groups;
- changing;
- level of development and availability of resources;
- current political problems, etc.

Much here depends on studying the interaction of politicians, parties, bureaucracy, and 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 what results government activities produce, i.e. it is about the effectiveness of government strategy and tactics. The obvious result here will be an answer about the satisfaction or dissatisfaction of the people with the activities of politicians and political institutions. However, the issue 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 associated costs, but also the long-term consequences of decisions taken. However, a discipline has emerged in science—policy evaluation—where the issues of evaluating individual political programs and courses from the point of view of their effectiveness are central. Let us agree with Franz-Xavier Kaufmann that “if we assume that for effective policy making it is more important to first be able to study it, and then to make the best decisions, then we will approach a new para-Radigm of political theory. We must then ask how processes of leadership evaluation, monitoring and implementation can be systematically embedded in policy domains.

A realistic approach to this problem must be that feedback processes as relationships 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 defines the essence of public policy very simply: “Public policy is everything important that the government does.” Describing the policy process as a process of policy development and implementation, the author says that the formulation, approval and implementation of government programs unites administrators with a variety of other actors who occupy a leading position in policy; this process involves officials from many branches of government, private citizens, interest groups, political parties, and sometimes representatives of foreign political entities. Also in the political process are ideas, resources, incentives, and prejudices that influence the participants. 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.

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

1. Look ahead.

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

2. Broad view.

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

3. Innovation, flexibility and creativity.

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

4. Basic 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 of formulating goals.

5. Engagement.

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

6. Association.

The policy process involves a holistic view that goes beyond the institutional framework of government strategic objectives and is based on the moral, ethical and legal factors of policy. Cross-cutting goals that are clear and the organizational structures needed to ensure their implementation are considered first.

7. Control.

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

8. Assessment.

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

9. Studying lessons.

The policy process is built on ways and processes to continually examine policy implementation and policy formulation processes.

There are several approaches to describing models for developing political strategy and political programs, which are based on identifying its subjective, normative, procedural, target and conditioning factors and their interrelation. At the same time, the construction of models is influenced by whether the researcher professes the theory of rational choice or not, i.e. does he believe that the policy-making process involves the interaction of individuals focused on maximum benefit, or that the process of policy-making involves collective agents, institutions, interests, etc.

In general, the political process in this regard (i.e. the “functioning” of some 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 allows us to understand the logic of “policy formation” (ibid). The starting point is to determine the “agenda” - the issue or problem that is relevant for decision and involved in discussion.

In the theory of public policy, two types of such posed problems (“agens”) 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 type of problem affects the first, but may not receive its political resolution for a long time. After the problem has entered the agenda of government agencies, the process of policy development begins - coordinating interests, defining goals and means of achieving them. The developed political course must be consolidated in a number of decisions and programs, which in itself is a rather complex process of finding compromises and agreements. The political course is institutionalized in decisions by certain government bodies and using certain procedures (president, government, parliament, referendum). The policy defined and enshrined in decisions must be implemented, which involves a whole range of measures to implement the decisions and programs adopted. These measures concern the activities of government bodies, businesses, and civil society structures. Inhibition of decisions made can occur at any level and in any area if a policy implementation system has not been developed. Policy evaluation is a relatively independent stage of the policy cycle, and it aims to check 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 takes on an independent meaning. As a rule, policy evaluation is an independent professional activity of experts and relevant agencies. Policy evaluation leads to either adjustment (change) of policy or abandonment of the policy.

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

One of the first systematic models of the political process was developed by Richard Hoffebert called the open-systems framework. This model is built on the idea of a “funnel of causality,” according to which the policy-making process represents a sequential transition from broader and more uncertain conditions (historical-geographical conditions) to the rule-based behavior of elites in the process of discussing policy goals and developing decisions. The “funnel of causality” seems to involve a number of conditions in the process, between which there are relations of direct and remote dependence. The final political choice is thus a direct and indirect functional result of the following chain: historical and geographical conditions - socio-economic structure - mass political behavior - government institutions - behavior of elites in the process of formalized policy discussion - developed policies. The behavior of elites is influenced by relevant events arising from previous factors individually or in combination.

The “institutional rational choice” model was developed by Elinor Ostrom and her colleagues. In this model, the outcome of policymaking is a function of the individual actions of the actors involved in the process, which are influenced 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 goal development. A decision-making situation is described as a set of conditions related to institutional rules, the nature of the goods involved, and the characteristics of the community (socio-economic conditions and public opinion). The basic idea of this model is that individuals choosing policy priorities will act differently depending on differences in the decision situation.

Three levels of institutional analysis should be taken into account:

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

The policy streams model describes the three “streams” that make up the policy 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 specialists who analyze problems and formulate various alternatives. The third stream is called “political” and consists of elections, the activities of politicians, competition in the adoption of laws, etc. When the three streams come together, then a “window of opportunity” arises for appropriate policy decisions.

The "competing advocacy coalitions" model attempts to synthesize many of the ideas stemming from other models. It focuses on the conditions that determine a 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 choice subsystem;
- changes external 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, sentiments) and who attempt to manipulate the rules of various governing institutions to achieve political goals over time. The conflict between coalitions is mediated by “political brokers”, i.e. actors who are associated more with the conditions of systemic stability than with political goals themselves. Changes external to the coalition system include shifts in socio-economic conditions, changes in the ruling coalition, and decisions arising from other policy areas. These could be prices for goods and services, changes in the general economic conditions on the market, new elections, decisions made in the field of social policy that affect economic strategies, etc. Stable system parameters include basic social structures and constitutional rules. They limit the actions of actors and influence 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 respects.

All developed general models of policymaking generally follow the general algorithm for making political decisions (interests - priorities - risks - goals - resources - decisions) and the determination 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 developing a political line. There are country specificities 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.

Output indicators

Labor productivity in construction is determined in different ways, depending on the units in which production volume and labor costs are measured.

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

Natural;
- normative;
- cost - gross, marketable, conditionally pure, pure products.

Labor costs are measured in:

Man-hours;
- man-days;
- average number of personnel.

Each of the listed methods has its own characteristics and advantages.

Natural method - allows you to determine production in natural 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 production indicator can be determined by the formula:

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

Natural output is the most objective and reliable indicator of labor productivity. It allows you to determine and compare the labor productivity of individual teams and workers; plan the number, professional and qualification composition; compare the level of labor productivity during the construction of similar objects, on similar work in various construction organizations. Disadvantages of this method: it 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 changes in work in progress balances.

Standard method - shows the ratio of actual costs for a certain amount of work with standard ones, i.e. characterizes the degree to which production standards are met by workers. The standard indicator is the ratio of the actual labor intensity of work to the standard labor intensity (man-days), multiplied by 100%. This method makes it possible to determine the degree of reduction in standard time, or the level of fulfillment of production standards.

The cost indicator summarizes the level of labor productivity for the construction enterprise as a whole. It is the most common, here the quantity of products is taken into account at the estimated cost or at a negotiated price. The level of labor productivity at the estimated cost is calculated per employee in the main and auxiliary production. Advantages of the indicator: ease of calculation, the possibility of comparison with indicators at other objects, the ability to track dynamics over the period. Disadvantages of the indicator: the influence of material intensity of work, price dynamics for tools and objects of labor, which are not related to the real efficiency of living labor. The material intensity of construction and installation work on precast reinforced concrete reaches 70-75%, and on earthworks - only 5-8%). Therefore, the problem arises of taking into account structural changes in the work being performed.

With the cost (monetary) method of determining output, indicators of marketable, 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 activities is taken into account, but also the cost of the raw materials used. This shortcoming is eliminated when calculating output on the basis of net production.

Theoretically, pure products are 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 cost.

P = 3 + Pr,
where 3 is the wages of the enterprise’s employees with accruals; Ave. - .

Net production accurately characterizes the newly created value if the products are sold at market prices. But in reality, allowance must be made for monopoly prices, which distort the enterprise's real contribution to the creation of new value, and establishing the value of net production becomes problematic.

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

P = 3 + Ex. + A,

Where 3 is the salary of all employees of the enterprise with accruals; Ave. - enterprise profit; 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, and the division of manufactured products into “profitable” and “unprofitable” is excluded. In addition, the impact on labor productivity of the volume of cooperative supplies, as well as the repeated counting of products, is eliminated.

Labor costs are most accurately reflected in the number of man-hours worked. But counting them is very labor-intensive.

Man-days Give a less accurate result compared to man-hours, since they do not take into account intra-shift downtime.

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

The indicator of hourly and daily output is used in the internal production analysis of the economic activity of an enterprise.

So, to determine output, the corresponding indicators of the volume of production and labor costs are selected and the former are divided into the latter. In construction, output is determined by the ratio of the volume of construction and installation work (in estimated prices) to the average number of workers employed in construction and installation work 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 output at a construction enterprise is to calculate the amount of net production of the enterprise for the year per one average employee of this enterprise for the year.

Definition of output

At enterprises, output is determined in different ways, depending on the units in which production volume and labor costs are measured.

Using the natural method, production is calculated based on production volume 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 when producing homogeneous products. When producing several types (brands) of homogeneous products, output is determined in conventional accounting natural units. In real life, it is not possible to use natural indicators to calculate output everywhere, 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 of determining production is that it does not allow determining production across the entire range of products of the enterprise and taking into account the quality of the products. With the labor method, its labor intensity in standard hours is used as a product meter, i.e. labor cost standards. If production standards do not change over a certain period, then the estimate 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 individual areas of production, in workshops, in cases where heterogeneous products are produced, a large volume of semi-finished products and work in progress, but it requires strict validity of labor standards. When using labor standards with different intensity, which occurs in enterprises, the labor method significantly distorts labor productivity, and therefore is not yet widely used.

Despite the differences between the 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 based on 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, across regions, and in a country. To determine output using the cost method, various indicators are used for the cost of production volume: VP, TP, UCHP, PE, VAT. This is explained by the fact that the production indicator calculated by the cost method is significantly influenced by the share of materials and semi-finished products that differ significantly in price, i.e. affected by transferred value created outside the enterprise.

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

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

Production accounting

Accounting for the production of workers is an accounting of the products produced by each worker, in accordance with which his wages will be calculated.

Accounting for workers' output should ensure:

1) obtaining accurate data on the quantity of good products produced by workers and the defects they committed;
2) correct and timely determination of the wages of each worker in accordance with the products he produces;
3) control over the compliance of the products produced by workers with the amount 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 for recording workers' output depend on the specific conditions of the organization of production, the system and form of organization and remuneration of labor, manufacturing technology 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 production accounting systems are currently widespread:

1) elegant. The document for recording production under this system is the “Order for Piecework”. The system is used, as a rule, in small-scale and individual production;
2) route. Used in mass production. Documents for registration of workers’ output are “Routing sheet”, “Routing map” or “Routing sheet-report on output”;
3) acceptance of products according to the final operation, or a system for recording wages based on the final results of production. This system is used in mass production, in the mining industry, etc. The documents in which workers’ output is documented are “Report on production and acceptance of work”, “Shift task report”, “Statement of production”, “Cumulative work orders” "

The last two systems are the most effective.

The most important task of accounting for workers' output and wages is to minimize the flow of primary documents. To do this, many organizations widely use multi-day primary documents - production reports, production sheets, orders for a week, decade, month, etc.

When paying time-based wages, earnings for the billing period are calculated based on timesheet data. Therefore, individual production accounting systems and document forms mainly relate to piecework.

Under the conditions of a time-based bonus system, various kinds of reports can be used on the products produced and on the fulfillment of the standardized task by the team as a whole.

Types of development

Output indicators depend not only on the measurement of the volume of products produced, but also on the unit of measurement of working time. Working time can have different expressions: hour, day, quarter, year. Depending on this, output is calculated per one worked man-hour (hourly output), per one worked man-day (daily output) or per one average worker, employee per year (quarter, month).

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 shortened working hours are taken into account for teenagers, nursing mothers, at work in unfavorable working conditions, on holidays, etc., as provided for by the Labor Code.

Daily output is determined by dividing the volume of production 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 leave, absences 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 plant 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 based on the calculation of the working time fund (WF) of one worker (employee) and the average number of workers (workers).

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

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

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

Hourly and daily output indicators are usually used for analysis and operational planning purposes. In annual plans, all their calculations are carried out per one average employee of industrial production personnel (PPP). Comparing the dynamics of annual-daily-hourly output helps to identify reserves for increasing 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.

Output level

Production level indicators:

Average hourly output (characterizes labor productivity during actual, net work (without taking into account losses of working time lasting less than 5 minutes, which are included in man-hours worked)), 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 products manufactured during the period under study by the number of man-days worked by workers during this period). Average daily output depends on the size of hourly output and the average length of the working day.
The average monthly output of a worker (later there will be an employee) is calculated by dividing the amount of products produced by the average number of workers. 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 quantity of manufactured products for the period under study by the average payroll number of industrial production personnel during this period.

Production growth

The output growth curve reflects the relationship between direct labor time in hours per unit of output and the total number of units produced. When this number doubles, working time costs are reduced by a certain percentage. If, when production doubles, working time is reduced by 20%, i.e., it is 80% of the original, then the curve reflecting these changes is called 80 percent. As workers master this production, their labor productivity increases. This phenomenon is especially noticeable when developing new products or production processes.

The Output 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 spent on producing x units of output, x = total number of units produced, a = number of hours required to produce the first unit, b = rate of decline function y(x) with an increase in the total volume of production of a given type.

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

1. When new or modified work operations are introduced.
2. When new employees or other persons who are not previously familiar with them are involved in operations.
3. When new raw materials are used for the first time or new methods of using them are introduced.
4. When producing products in small batches, especially when these batches are repeated.

To illustrate the use of this method, suppose that a shipbuilder estimated the time required to produce one yacht at 4,000 labor hours. It is assumed that 8 yachts will be built for different customers and after the production of the first yacht, the production growth curve will be 80%. The overall effect in terms of reduction in labor time is calculated as follows: The figures in column A are obtained by doubling the previous number of products. The figures in column B are obtained by multiplying the average labor time spent 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 products. The company that is able to master production faster than others gains advantages in terms of its competitiveness. Understanding how the accumulation of skills and experience occurs, reflected in the output growth curve, can help companies correctly plan their strategy in matters of releasing new types of products, mastering new technological processes, pricing policies, expanding production, etc.

Actual output

There are normative, planned, actual labor intensity and output. When calculating standard labor intensity (output), labor costs per unit of production are taken according to current standards (SNiP, EREP, ENiR, etc.). Plans for technical development and organizational and economic activities of a construction organization provide for technical improvements in production and labor organization, as a result of which the standard labor intensity of work is reduced and output increases accordingly. Indicators of standard labor intensity (output) adjusted on the basis of these plans are called planned labor intensity (output).

The actual expenditure of working time allocated to the volume of work performed characterizes the actual labor intensity (output).

To comprehensively assess the level of labor productivity in construction, both output and labor intensity indicators 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 production output may decrease. On the other hand, the increase in average output does not reveal through what types of construction work this was achieved. In a number of cases, construction organizations achieve an increase in average output by performing more expensive work. Construction is a complex industry. Even specialized construction and installation organizations constructing railway facilities perform a variety of work at various sites. 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 quantity of production. Therefore, there is a need to use a system of indicators characterizing various aspects of the activities of construction organizations to increase labor productivity.

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Labor productivity (Labor productivity) is one of the indicators reflecting the efficiency of an enterprise - the ratio of output products to input resources.

Labor productivity is calculated using the following formula:

П\;=\;\frac QЧ,

where Q is production output per unit of time;
H is the number of workers involved per unit of time.

When calculating labor productivity, it is divided into public, individual And local. Social is defined as the ratio of the growth rate of national income to the number of workers in the material sphere. An increase in individual labor productivity reflects time savings in the production of 1 unit. products. And local is the average labor productivity at a specific enterprise or industry.

Methods for measuring labor productivity

Natural– indicators are expressed in natural units (meters, kg). Its advantage is that no complex calculations are required. However, it is limited in its scope of application, since it requires constant working conditions and the production of homogeneous products.
Conditional natural method. When calculating, a characteristic is determined that can average the properties of different types of products. It is called a conditional accounting unit. This method abstracts from pricing and takes into account differences in labor intensity, utility or power of products, but has the same limitations as natural.
Labor- determines the ratio of labor costs for manufacturing products in standard hours. To do this, the number of standard hours that should have been worked is attributed to the actual time worked. Suitable only in certain areas of production, because gives a strong error when applied to different voltage standards.
Cost method measurements in units of product value. It is the most universal, because... makes it possible to average the indicators of an enterprise, industry or state. However, it requires complex calculations and depends on pricing.

Labor productivity indicators

The main indicators are production And labor intensity. Output is the ratio of the number of products to the number of workers or the cost of production per unit of time. Using the calculation of output, the dynamics of labor productivity is assessed by comparing its actual and planned indicators.

Calculated using the following formula:

B\;=\;\frac QT,

where Q is the volume of production in value, physical terms or in standard hours;
T is the amount of working time spent on production.

Labor intensity is the ratio of labor costs to units of production. This is the inverse of productivity.

Тп\;=\;\frac TQ,

where T is the amount of working time spent on production;
Q is the volume of production in value, physical terms or standard hours.

Labor intensity is:

Technological- labor costs of workers involved in the main production process.
Production services- labor of workers engaged in servicing the main production and repairing its equipment.
Production- this is the sum of technological and service.
Production management- labor costs of management personnel, security.
Full- consists of production and management labor intensity.

When analyzing performance, the following points are determined: task completion rate; degree of labor intensity; factors of its decline/growth; increase reserves.

Factors Affecting Performance

Factors that reduce labor productivity include:

obsolescence of equipment;
ineffective organization and management of the enterprise;
inconsistency of wages with modern market conditions;
absence of structural changes in production;
tense socio-psychological atmosphere in the team.

If you exclude the influence of negative aspects, you will be able to find reserves for increasing it. They can be divided into three large groups: national, industry And in-production. National ones include: the creation of new equipment and technologies, rational location of production, etc. Sectoral ones imply the improvement of specialization and cooperation. The reserves of the enterprise itself are revealed through the rational use of resources: reducing labor intensity, efficient use of working time and energy.

Table 1. Dynamics of labor productivity in the economy of the Russian Federation(in % of the previous year)

	2003	2004	2005	2006	2007	2008	2009	2010	2011	2012
Overall economy from it:	107,0	106,5	105,5	107,5	107,5	104,8	95,9	103,2	103,8	103,1
Agriculture, hunting and forestry	105,6	102,9	101,8	104,3	105,0	110,0	104,6	88,3	115,1	98,1
Fishing, fish farming	102,1	104,3	96,5	101,6	103,2	95,4	106,3	97,0	103,5	103,1
Mining	109,2	107,3	106,3	103,3	103,1	100,9	108,5	104,3	102,2	99,4
Manufacturing industries	108,8	109,8	106,0	108,5	108,4	102,6	95,9	105,2	104,7	103,6
Production and distribution of electricity, gas and water	103,7	100,7	103,7	101,9	97,5	102,1	96,3	103,0	100,3	99,7
Construction	105,3	106,8	105,9	115,8	112,8	109,1	94,4	99,6	102,2	99,6
Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items	109,8	110,5	105,1	110,8	104,8	108,1	99,0	103,6	102,1	105,2
Hotels and restaurants	100,3	103,1	108,5	109,2	108,0	109,2	86,7	101,7	99,5	101,8
Transport and communications	107,5	108,7	102,1	110,7	107,5	106,4	95,4	103,2	105,5	100,8
Real estate transactions, rental and provision of services	102,5	101,3	112,4	106,2	117,1	107,5	97,5	104,0	102,7	101,7

* Official data from the Federal Statistics Service

Productivity example

Let's look at how an enterprise on the verge of bankruptcy managed to achieve stable economic growth using the example of the Cherepovets Foundry and Mechanical Plant. With a virtually unchanged number of workers, the cost of output increased more than 10 times, and output per person in physical terms fell by half. At the same time, the average wage and the value of output per employee increased.

One of the ways in which positive dynamics was achieved was a change in remuneration systems. A progressive bonus system was introduced for employees, based on two basic coefficients: plan fulfillment and product quality.

In this article I want to tell you about various formulas for calculating labor productivity.

A person works to create various goods, such as services or products. First, let's define why we need to try to increase labor productivity. One of the most important criteria for assessing the effectiveness of one or a group of workers is their labor productivity. After all, the higher the labor productivity, and therefore the production of a unit of goods per unit of time, the less costs are spent per unit of result.

Any good, product or service produced by a person is his living, concentrated, materialized labor.

Let's define living labor.

Living labor is labor carried out by a person, expending energy measured in calories. Living labor is divided into mental and physical.

But the labor embodied in any thing, mechanism or service is a completely different matter, since it personifies the labor produced earlier.

For example, costs for paying for electricity, paying for production premises, etc. And therefore, an increase in labor productivity leads to a reduction in costs.
To measure the work of workers, the labor productivity indicator is used.
What is labor productivity: - this is a certain indicator, by calculating which we will find out how fruitful the work of workers is for a certain period of time (year, month, day, work shift, hour, etc.). You also need to remember the term “production”.

Output is the amount of work produced by one worker. Using the output indicator, you can measure different types of work: production of goods, provision of services, sale of goods.
The formula for labor productivity is quite simple:
You need to divide the amount of work completed over a certain period of time by the number of workers.

Type of formula when substituting variables.
Where for
We will take labor productivity as P, the volume of work for a certain period of time as O, and the number of workers as H.

Calculation formula cost labor productivity

Let's look at an example.

Let's imagine that you are the owner of a chain of fast food restaurants. And you want to know the labor productivity of the hot dog preparation workshop, one of your establishments. Let's assume that it employs 20 cooks who are busy making hot hot dogs. Over the course of an entire shift, they manage to produce products worth 100 thousand rubles. So, in order to find out the labor productivity of one worker, we will need to divide 100 thousand/rub by 20 workers (cooks). Thus, we find out that one cook produces products worth 5 thousand rubles per shift. In order to find out the labor productivity per cook per hour (assuming that there are 8 hours in a shift), we will need to divide 5 thousand by 8 hours, and in the end we will find out that in an hour one cook produces hot dogs worth 600 rubles .

Formula natural

But labor productivity can be calculated not only in money. In addition to this method, there are several more. For example, the natural way. It can be used if your company produces one type of product. In this case, labor productivity can be measured in meters, tons, pieces. Per unit of time.

Let's look at a simple example. Let's go back to our diner. Let’s assume that its assortment includes only one product – hot dogs. Then labor productivity can be calculated in hot dogs/hour. Let's assume that the same 20 cooks produce 1000 hot dogs per shift. Then dividing 1000 hot dogs among 20 cooks. We learn that one cook produces 50 hot dogs per shift. Then if we need data for an hour, we simply divide 50 by 8 and find out that one worker produces 6.25 hot dogs per hour.

Formula conditionally natural method for calculating labor productivity

There is also a conditional-natural method of calculation. This method can be used if the company produces homogeneous goods, but with some differences between them. In this case, manufactured goods are considered in the form of conventional units. Let's say you are producing metal fasteners; per shift, 30 workers produce: 120 nails, 30 bolts and 40 screws. In order to calculate the total production productivity, we need to use the conversion factor of metal products. It takes 1000 grams of iron to make 120 nails, 500 grams to make 30 bolts, and 1500 grams to make 40 screws. As a result, adding up all the manufactured products in their general initial form (iron) 1000 grams + 500 grams + 1500 grams = 3000 grams/metal products.

Calculation formula labor productivity

The labor method is based on volume measurement manufactured goods, for the calculation of which you need to use conditional production labor intensity. In order to calculate performance labor, you need to divide the volume of production in units of work time by the actual work time. Let's look at an example. Let's return to our diner once again. Let's imagine that two cooks made 30 hot dogs, given that it takes 25 minutes to make one hot dog, and 40 hot dogs, given that temporary the cost of making one hot dog is 15 minutes. Let's use these data to calculate productivity labor. To do this you need: the volume of manufactured products multiplied by the production time of one unit of goods(30×25+40×15) , then divide it all by the time we are interested in range . Let's say we are interested in data for one hour.(30×25+40×15)/2x8x60 = 11850/960 = 12.3 units of goods/hour.

One of the advantages of labor calculation of labor productivity is the possibility of using it when calculating any type of services and work. However, to use it, you need to know the time standards for producing one unit of product for each type of work, which is not always possible.

Labor intensity formula

The concept of labor intensity implies the cost of working time to produce one unit of goods or services.

And as usual, for better understanding, let's look at an example. Let's say that two cooks in your diner produced 1000 hot dogs in 3 days. The labor intensity in man hours (for a work shift of 8 hours) will be exactly 2x3x8 = 46. Here I think everything is clear. Now let's look at a more complicated example. 7 chefs made 10 birthday cakes in 5 days. Let's try to calculate the total and specific labor intensity in man hours. 7x5x8=280 man hours, this gives us the total labor intensity. We will divide the 280 man-hours already received into 10 cakes, 280/10 = 28 man-hours to make one cake.

The use of such an indicator as labor intensity allows us to increase the accuracy of labor productivity calculations. You can also trace the inverse correlation between labor intensity and labor productivity. The lower the labor intensity, the higher the labor productivity indicators and vice versa.

Level of labor mechanization formula

Society does not stand still and as it develops, the level of mechanical labor increases. which has a positive effect on the growth of labor productivity. The more we use mechanized labor, the greater our ability to produce embodied labor, and the less we use living labor. An increase in the productivity of mechanized labor makes it possible to increase the productivity of goods without increasing the share of living labor.

Mechanical workers are those who carry out their work with the help of automated, machines and mechanisms.

The formula itself looks like this:

Let's understand it with an example. Let's say you have hot dogs in your diner. Some hot dogs are produced using special automated devices, and others are produced manually. 80 cooks are involved in preparing hot dogs manually, and 20 in mechanized preparation. Let's try to determine the level of mechanization of your production. In total, 30 chefs are involved in the production of hot dogs. Of these, 10 are engaged in mechanized labor. Then we need to divide 100 by 20 and multiply by 100%. 20/100*100% = 20% mechanized labor.

It is also important to know about such a concept as labor intensity.

Labor intensity is usually understood as the strength of the tension of living labor in a certain period of time, measured by physical, mental, and nervous energy costs.

If you want to increase the level of labor intensity in your production, this will require appropriate compensation in the form of increased pay or additional days off.

But it is worth remembering that there are still a lot of blank spots in the study of labor productivity. It is not always possible to accurately compare labor productivity from different areas. Therefore, when calculating using the labor productivity formula, it is worth taking into account the characteristics of each particular case. Difficulties can arise when comparing the productivity of a person selling hot dogs with a person selling cars. One person’s monthly income may be 50 thousand rubles, and the other 5 million. But when counting formula for cost labor productivity, we will not receive accurate data to compare the labor productivity of these subjects. Can bring a bunch of examples where for receiving satisfactory results for assessing labor productivity, it will not be enough to use standard formulas. Often formula indicators have to be combined, or everything must be evaluated together in order to see the full picture.

And that's all. If you still have questions about formula calculations. Then ask your questions in the comments. For this I take my leave. All the best.

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

In Western practice, the term productivity is widely used as an indicator of the efficiency of an enterprise. Productivity acts as the ratio of the number of goods, works or services produced (performed, provided) over a certain period of time to the amount of resources spent on the creation or production of these products over a similar period of time.

Labor productivity- this is the most important qualitative indicator characterizing the efficiency of human labor costs; This is the amount of products produced over a certain period per employee or the cost of working time per unit of production.

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

The growth of labor productivity depends on many factors such as technological progress, modernization of production, improvement of professional training 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: extensive and intensive approaches.

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

Intensive development of labor resources, which involves reducing costs per unit of production, characterizes an increase in labor productivity, which is an indicator of the degree of efficiency of human labor costs in the production of the final product per unit of time. Labor costs per unit of time are lower, the more products are produced per unit of time.

Labor productivity analysis indicators

The main indicators for assessing labor productivity are traditionally:

production indicators;
labor intensity indicators.

Product output indicator is calculated as the ratio of production volume (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 production indicator in general is calculated using the following formula:

Pv = V/T
Where,
Pv - production of products by one employee;
B - production volume (revenue) of the enterprise;
T - labor indicator.

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

Each labor productivity meter at an enterprise has characteristic shortcomings. Cost indicators are influenced by inflation and do not very clearly characterize real labor productivity; natural indicators are free from inflationary influence, but have limited use; they are used in drawing up plans for enterprises (main workshops and sections), i.e. characterize labor productivity only in the manufacture of a specific type of product.

The inverse indicator of the production indicator is - labor intensity of products. It characterizes the relationship 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 labor intensity indicator in physical terms is calculated using the formula:

Let us separately 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 output per worker, which is defined as the ratio of the annual production volume (revenue) to the average headcount.

Let's consider the analysis of dynamics and efficiency labor productivity as an example, for which we will compile a table of initial data.

Table 1. Analysis of labor productivity

No.	Indicators	Unit change	Plan	Fact	Deviation from plan (+/-)	Plan fulfillment, %
1.	Commercial products	thousand rubles	27404,50	23119,60	-4 284,90	84,40%
2.	Average number of industrial production personnel	people	66	62	-4	93,90%
3.	Average number of workers	people	52	46	-6	88,50%
3.1.	Share of workers in the workforce	%	78,80%	74,20%	-0,05	94,20%
4.	Time worked by workers:
4.1.	man-days	days	10764,00	9476,00	-1288,00	88,00%
4.2.	man-hours	hour	74692,80	65508,00	-9184,80	87,70%
5.	Average working day	hour	6,94	6,91	-0,03	99,60%
6.	Average annual output:
6.1.	per worker	thousand rubles	415,22	372,9	-42,32	89,80%
6.2.	per worker	thousand rubles	527,01	502,6	-24,41	95,40%
7.	Output per worker:
7.1.	average daily output	thousand rubles	2,55	2,44	-0,11	95,80%
7.2.	average hourly output	thousand rubles	0,37	0,35	-0,01	96,20%
8.	Average number of days worked by one worker	days	207	206	-1	99,50%
10.	Average number of hours worked by one worker	hour	1436,40	1424,09	-12,31	99,10%

As can be seen from the data in table. 1 fulfillment of planned indicators of average annual and average daily output per 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, a decrease in the number of days worked is affected by whole-day losses of time: the provision of additional leaves, whole-day downtime due to interruptions in the supply of materials or absences from 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 decline in average daily output.

The difference in the percentage of plan completion between the average daily output and the average hourly output per worker is explained by a decrease of 0.03 hours in the duration of the working day.

Let us determine the amount of losses from a decrease in production volumes due to an increase in daily 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 value of the working days worked by all workers. Due to the full-day loss of working time (1288 days), the organization lost 3279.17 thousand rubles in merchandise revenue.

The data provided makes it possible to analyze the standards of unit wage costs per ruble of production, to characterize the change in the level of the standard 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 in connection with the increase in production volume.

Analysis of 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 production personnel (IPP) 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 per employee using the following formula:

GV = UD*D*P*CHV
Where,
Ud - the share of workers in the total number of workers, %;
D - the number of days worked by one worker per year;
P - average working day;
PV - average hourly output.

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

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

b) the influence of the number of days worked by one worker per year: ∆GV(d) = Udf*∆D*Dvp

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

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.

Average annual output in the reporting period, compared to the plan, decreased by 42.43 thousand rubles. Its decrease occurred due to a decrease in the share of workers in the structure of the PPP 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 average hourly output. As a result, the influence of factors in the total amount is 42.43 thousand rubles.

Analysis of average annual output per worker

In a similar way, let us 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 length of a working day and the average hourly output.

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

GVR = D*P*CHV

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

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

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

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

Analysis of average hourly output of workers

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

Average hourly output is influenced by factors related to changes in the labor intensity of the product and its cost assessment.

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

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

CHVusl1 = (VVPf + ∆VVPstr)/(Tf+Te-Tn)

CHVusl2 = (VVPf + ∆VVPstr)/(Tf-Tn)

CHVusl3 = (VVPf + ∆VVPstr)/Tf
Where,
VVPf - actual volume of commercial products;
∆VVPstr - change in the cost of marketable products as a result of structural changes;
Tf - actual time worked by all workers;
Te - above-plan time savings from the implementation of scientific and technical progress measures;
Tn - unproductive time, which consists of the cost of working time as a result of making defects and correcting defects, as well as in connection with deviations from the technical process. To determine their value, data on losses from defects are used.

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

a) by comparing the obtained indicator ChVusl1 with the planned value, we will determine the influence of the labor intensity factor in connection with the improvement of its organization on average hourly output: ∆ChV(i) = ChVusl1 - ChVp

b) the impact of above-plan time savings in connection with the implementation of scientific and technical progress measures: ∆ChV(e) = ChVusl2 - ChVusl1

c) the impact on the level of average hourly production of unproductive time is determined as: ∆ChV(n) = CHVusl3 - CHVusl2

d) change in average hourly output due to structural changes in production: ∆ChV(str) = CHVf - CHVusl3

Let's calculate the influence of these factors on average hourly output:

Thus, the decrease in the indicator was primarily influenced by a decrease in labor intensity, against the backdrop 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 production indicator decreased by 0.01 thousand rubles compared to the plan.

Let us summarize all the above calculations using factor analysis in the form of a table.

Table 2. Factor analysis of labor productivity

Factor	Changes due to factor
Factor	Change in average hourly output, thousand rubles.	Change in average annual output per worker, thousand rubles.	Change in average annual output per employee, thousand rubles.	Change in production output, thousand rubles.
1. Number of personnel				-1 660,88
2. Average annual output per employee				-2 624,02
Total				-4 284,90
2.1. Share of workers			-24,21	-1 501,18
2.2. Number of days worked by one worker per year		-2,55	-1,89	-117,11
2.3. Length of working day		-1,97	-1,46	-90,7
2.4. Change in average hourly output of workers		-19,89	-14,76	-915,03
Total		-24,41	-42,32	-2 624,02
2.4.1. Organization of production (labor intensity)	-0,02	-34,26	-25,42	-1 575,81
2.4.2. Increasing the technical level of production	0,02	27,09	20,1	1 245,94
2.4.3. Unproductive costs of working time	-0,01	-19,03	-14,12	-875,2
2.4.5. Production structure	0,00	6,31	4,68	290,04
Total	-0,01	-19,89	-14,76	-915,03

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

Note that labor productivity may decrease with a significant share of the newly mastered product or due to the introduction of measures to improve its quality. Since, to improve the quality, reliability or competitiveness of a product, additional costs of funds and labor are required. Gains from increased sales and higher prices, as a rule, cover losses from decreased labor productivity.

References:

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

The efficiency of any enterprise is determined based on an assessment of the labor productivity of personnel involved in the production process. This universal criterion allows employers to control basic indicators that reflect the real situation at the enterprise.

It becomes possible to compare different groups of workers employed in the production sector and plan the performance indicators of their work activities for the near future. The success of companies or enterprises largely depends on the correctness of productivity calculations.

And the versatility of this parameter allows you to work both with statistics in a narrow area (for example, in assessing the work of a separate workshop), and with data received from the entire region, country, or even a group of countries.

Definition of the concept

Labor productivity should be understood as the effectiveness of labor costs for a certain period (day, month, year).

For example, using a special formula you can find out how many units of production one worker produces per hour of working time.

But for the accuracy of calculations, enterprises usually take into account two factors:

labor intensity indicators (number of personnel involved and labor expended);
and output indicators (the number of manufactured items or products during the accounting period).

It is these indicators that make it possible to determine the economic one. It has been proven that increased productivity indicators are guaranteed to reduce payment costs and increase production volumes.

Key indicators

Productivity is a combination of three important parameters:

Output or volume (quantity) of finished products produced per unit of paid time (for example, per hour) by one employee. To determine this indicator, the amount of production is divided by the time spent. Or the number of products is divided by the average number of personnel (according to the lists).
Labor intensity or indicator (volume) of labor expended per unit of production. To determine the indicator, the time spent is divided by the volume of products produced (calculated in units or pieces). Or the average number of employees is divided by the volume of production expressed in natural units.
Performance index, which is determined through a more detailed calculation.

Calculation methods and examples for them

First of all, it is worth noting that there are several ways and methods for calculating labor productivity. Below we will look at the following:

calculation of cost labor productivity;
natural calculation method;
conditional-natural calculation method;
calculation of labor productivity;
calculation of labor intensity.

Let's look at each of them in detail.

The calculation algorithm is as follows:

To find out the labor productivity of one worker per shift, you need to divide the total volume of production in monetary terms (rubles) by the number of workers per shift.
To find out the labor productivity of one worker per hour, you need to divide the volume of products produced by one worker in monetary equivalent (rubles) per shift by the number of hours in a shift.

Let's look at an example:

The company, which produces birthday cakes, employs 35 confectioners. During a 10-hour shift, they produce products worth 350,000 rubles.

To find out the labor productivity of one worker, we need to do the following:

350,000 rubles divided by 35 confectioners = 10,000 rubles (one confectioner produces products per shift);
10,000 rubles divided by 10 hours = 1,000 rubles (one confectioner produces products per hour).

In total, each pastry chef produces products worth 1,000 rubles per hour, and 10,000 rubles per shift.

This method of calculation can be used if the company produces homogeneous goods that have minor differences, i.e. products are made from the same material.

To find the labor productivity of workers per shift and per hour, you need to do the following:

Find the total volume of material used per shift by adding up the used volume of material for each product;
Divide the resulting volume of material by the number of workers - the worker’s labor productivity per shift will be found;
Divide the resulting volume of material per shift per worker by the number of hours in the shift - the labor productivity of one worker per hour will be found.

Let's look at an example:

The company produces stainless steel cookware. During a shift, 20 workers produce: 160 forks, 100 spoons, 120 knives. The working shift is 10 hours.

It takes 2000 g of stainless steel to make 160 forks, 100 spoons - 1700 g, 120 knives - 1500 g.

Let's find the worker's labor productivity per shift and per hour: