Analysis of labor productivity in the enterprise
Assessing the efficiency of the enterprise, it is impossibleforget about such an indicator as labor productivity, which characterizes the ratio of the volume of output to the labor resources expended for its production. If the head of the company seeks to minimize the cost of production, then a good leader seeks to get the maximum return on a unit of invested resources, including those expended on labor remuneration.
The analysis of labor productivity makes it possible to estimatethe level and dynamics of labor costs for the production of products, identify shortcomings and possible reserves for increasing the use of personnel, as well as outline the prospects for increasing the growth in the efficiency of the use of workers of the enterprise. To measure the performance of employees, enterprises use special indicators.
Indicators of the use of labor
In economic analysis, the main indicators characterizing how efficiently the labor resources are used are the production and labor intensity of the products.
Output - characterizes the productivity of labor andshows how many products or services are produced (in physical or value terms) per unit of worked time or per worker. In some cases, the output can be calculated in the normal hours. When calculating this indicator does not take into account the time of downtime of the enterprise.
For modern small businesses, especially the sphereservices, it is actual to use the output indicator for 1 rub. wages or 1 ruble. wage fund. In the event that the company has many employees with different qualifications, perform the same type of work, and their payment for labor is done on a tariff scale, then it is possible to measure the productivity of labor by the ratio of output and their wages.
Labor intensity - expresses how much time is spent onproduction of one unit of the enterprise's products. It is determined in kind for all products and services of the enterprise. In the case where the analysis of labor productivity in an enterprise includes the study of the composition of labor inputs, the following indicators are used:
- Technological complexity - reflects the efficiency of using the work of pieceworkers and paid time.
- Labor intensity of production maintenance - includes the labor costs of support staff.
- Production complexity. Here the work of all workers, including auxiliary ones, is taken into account.
- Labor intensity management - labor efficiency of managers, specialists, employees.
- Total labor intensity - an indicator reflecting the labor costs of all categories of personnel involved in the production of the product.
Depending on the tasks assigned, in production, such indicators as the normative labor intensity, the actual labor intensity and the planned labor intensity can be used.
Analysis and assessment of the state of work
The analysis of labor productivity in the enterprise includes several stages. First produced collection of information and calculation of all necessary indicators. To collect information, use time sheets, staffing, HR records, labor plans, business plans, statistical and tax reporting. To make a more complete analysis of the dynamics of labor productivity, select the data for several years preceding the analyzed period.
After calculating all the indicators are compiled tables and are built graphics. On their basis it is carried out directlyanalysis of labor productivity by comparing current indicators with similar indicators in the past. Determine the growth or decline in productivity, compared with the normative and planned indicators.
To determine the impact of certain economic indicators on labor productivity, a correlation modelin which you can include factors such aspower-to-weight ratio, staff ratio, average number of workers, management personnel, salary, expenditures on other factors affecting the return of labor.
Based on the calculations, shortcomings in the use of working personnel and possible unused labor reserves are revealed. Compiled plan to improve the state of work, reduce costs andincrease production by improving the efficiency of employee use. The analysis of labor productivity is completed by drawing up report with all the conclusions and recommendations.