The inhabitants of the aquatic environment are called. Main components of the habitat
Labor intensity should be analyzed not only with planned indicators, but also with other enterprises in the industry. Output and labor intensity reflect the results of real work, on the basis of which it is possible to identify resources for development, increasing productivity, saving time, and reducing numbers. Productivity Index This is another indicator of employee performance. It shows the rate of productivity growth. ΔPT = [(V1 - V0)/V0] * 100% = [(T1 - T1)/T1] * 100%, where:
- B1 – average annual output of one employee in the reporting period;
- Т1 – labor intensity of the reporting period;
- B0 – average annual output of a worker in base period;
- Т0 – labor intensity of the base period;
As can be seen from the formulas presented above, the index can be calculated using production and productivity data.
Methods for calculating labor productivity
Effective use resources is a condition that ensures the fulfillment of production plans. For the purpose of analysis, the organization’s personnel are divided into production and administrative. Based on the name, it is clear that the first group includes employees directly involved in the main activities of the enterprise, and the second group includes all the rest.
For each of these groups, the average annual output is calculated and the quality of labor use is analyzed. Basic Concepts Labor force analysis examines labor productivity. It shows how many products are produced per hour (day, month, year).
Info
To calculate this indicator, you need to determine the average annual output and labor intensity. They best reflect the efficiency of labor costs. Increased productivity leads to increased production and wage savings.
Average annual output per worker
Productivity must be constantly increased by using new equipment, training workers, and organizing production. Salary Fund (WF) Analysis of WF begins with the calculation of deviations of actual (WWF) and planned (WWF) salary values: WFPa (rub) = WFF – WFF. Relative deviation takes into account the implementation of the production plan.
To calculate it, the variable part of the salary is multiplied by the plan implementation coefficient, and the constant part remains unchanged. Piece wages, bonuses for production results, vacation pay and other payments that depend on production volumes are included in the variable part. Salaries calculated according to tariffs relate to the permanent part.
Relative deviation of FZP: FZP = FZP f – (FZPper * K + ZP constant).
Financial Dictionary
During production and execution various works their volume is calculated in monetary terms, which to a certain extent reduces the accuracy of the calculation. What is the practical meaning of these indicators?
- Comparison with plan, baseline or actual indicator previous periods helps to find out whether the efficiency of the team as a whole has increased or decreased and individual structures enterprises.
- Allows you to assess the potential load on workers and the ability of the enterprise to fulfill a certain volume of orders within a specified period.
- Helps to determine the extent of the usefulness of introducing additional technical means and application of new technologies. For this purpose it is compared average employee performance before and after the implementation of technical innovations.
- Based on the analysis of the data obtained, a personnel incentive system is being developed.
Output per 1 employee: formula, standards and calculations
Soviet encyclopedic Dictionary Chief ed A
- Analysis of methods for assessing the creditworthiness of small businesses in Russian and foreign practice. The financial and credit dictionary interprets creditworthiness as the presence of prerequisites for obtaining a loan, the ability to repay it. The borrower’s creditworthiness is determined by indicators characterizing his accuracy in making payments on previously received loans, the ability to
- Development of analysis methods financial condition economic entities in the construction and repair of ships and assessment of their financial and economic situation and financial results When studying the stages of production, we are faced with the problem of defining some concepts such as production...
Labor productivity analysis
Attention
Formula for calculating average labor productivity: Av=ΣQi*Ki,
- where Avr – average labor productivity;
- Qi is the volume of each type of product produced;
- Ki is the labor intensity coefficient of each type of product produced.
To determine this coefficient, a position with minimal labor intensity is selected. It is equal to one. To find coefficients for other types of products, the labor intensity of each is divided by the minimum labor intensity. To calculate the labor productivity of one employee, the following formula is used: PT = (Q*(1 – Kp)) / T1.
To calculate labor productivity indicators, enterprise balance sheet data is used, in particular, the volume of products produced. This indicator is reflected in the second section of the documentation in line 2130.
How to calculate labor productivity at an enterprise?
Resource provision Great importance has quantity busy people at the enterprise. When analyzing the supply of labor resources, the actual number is compared with the planned number and indicators for the previous period for each group of workers. A positive trend is when average annual output grows against the background of a change (decrease) in the number of any of the groups of employed employees.
The reduction of support personnel is achieved by increasing the level of specialization of those involved in setting up and repairing equipment, increasing mechanization and improving labor. The number of personnel is determined according to industry standards and rational use working time required to perform certain functions: 1. Workers: H = Labor intensity: (Annual working time fund * Standard fulfillment rate).
2.
Analysis of enterprise performance, page 10
Often calculated for one hour, day or week.
- Labor intensity, on the contrary, indicates the amount of time that a worker spent on the production of one unit of goods.
It is worth noting that increased productivity leads to reduced production costs. Thus, by increasing productivity, you can significantly save on wages and increase production profits. Calculation of output and labor intensity Output depends on the average number of employees and the time spent on production.
The formula looks like this: B=V/T or B=V/N, where
- V – quantity of manufactured product;
- T is the time spent on its production,
- N – average number of employees.
Labor intensity shows how much effort one worker puts into creating a unit of goods.
Key indicators and formula for calculating labor productivity
Not only the productivity indicator, but also the quality of the product largely depends on his knowledge and qualifications.
- Availability of additional incentives - bonuses, increased payment for processing.
In general, labor productivity of any enterprise is constantly growing. This is connected both with the acquisition of experience and with the building up of technical and technological potential. Video: Formula for calculating labor productivity Find out all the intricacies of calculating labor productivity from the video below. It provides the main factors influencing the calculation of labor productivity, related concepts and formulas, as well as examples of solving the most common problems that an enterprise owner may encounter.
Output per 1 employee based on cash revenue formula
Equipment workers: N = Number of units * Number of workers in a given area * Load factor. Analysis of qualification level The number of employees by specialty is compared with the standard. The analysis reveals a surplus (shortage) of workers in a certain profession. The qualification level assessment is calculated by summing the tariff categories for each type of work. If the actual value is lower than planned, this will indicate a decrease in product quality and the need to improve personnel qualifications. The opposite situation suggests that workers need to be paid extra for their qualifications.
Management personnel are checked for compliance with the level of education for the position held. An employee's qualifications depend on age and length of service. These parameters are also taken into account in the analysis.
- Tp = (Tf – Tp) * Df * Chf * Ch – sentries.
Dp = (Df – Dp) * Chf * Tp – daytime.
The reasons for such losses may be absence from work with permission from the administration, due to illness, absenteeism, downtime due to lack of raw materials or equipment malfunction. Each of these reasons is analyzed in detail. The reserve for increasing the FRF is to reduce losses, which depend on the workforce. Separately, time losses due to the production and correction of rejected products are calculated using the following algorithm: - specific gravity workers' wages in production costs; - the amount of salary in the cost of marriage; — the share of workers’ wages in the cost minus material costs; — the share of wages of workers involved in repairing marriages; — average hourly wage; - time spent on making and correcting defects.
Efficient use of resources is a condition that ensures the fulfillment of production plans. For the purpose of analysis, the organization’s personnel are divided into production and administrative. Based on the name, it is clear that the first group includes workers directly involved in the main activities of the enterprise, and the second group includes all the rest. For each of these groups, the average annual output is calculated and the quality of labor use is analyzed.
Basic Concepts
During labor force analysis, it is examined It shows how many products are manufactured per hour (day, month, year). To calculate this indicator, you need to determine the average annual output and labor intensity. They best reflect the efficiency of labor costs. Increased productivity leads to increased production and wage savings.
Resource provision
The number of employed people in an enterprise is of great importance. When analyzing the supply, the actual number is compared with the planned number and indicators for the previous period for each group of workers. A positive trend is when average annual output grows against the background of a change (decrease) in the number of any of the groups of employed employees.
The reduction of support personnel is achieved by increasing the level of specialization of those involved in setting up and repairing equipment, increasing mechanization and improving labor.
The number of personnel is determined according to industry standards and the rational use of working time necessary to perform certain functions:
1. Workers: H = Labor intensity: (Annual working hours * Standards fulfillment rate).
2. Equipment workers: N = Number of units * Number of workers in a given area * Load factor.
Qualification level analysis
The number of employees by specialty is compared with the standard number. The analysis reveals a surplus (shortage) of workers in a certain profession.
The qualification level assessment is calculated by summing the tariff categories for each type of work. If the actual value is lower than planned, this will indicate a decrease in product quality and the need to improve personnel qualifications. The opposite situation suggests that workers need to be paid extra for their qualifications.
Management personnel are checked for compliance with the level of education for the position held. An employee's qualifications depend on age and length of service. These parameters are also taken into account in the analysis. It calculates accepted and departed employees, including for negative reasons. At the next stage, the use of working time is analyzed using the following algorithm:
1. Nominal mode = 365 days - Number of weekends and holidays.
2. Attendance mode = Nominal mode - Number of days of absence from work (vacation, illness, absenteeism, management decision, etc.).
Labor intensity
Labor intensity is the time spent on producing a unit of product:
Tr = FRVi / FRVo, where:
- FRVi - time to create the final product;
- FRVo - general working time fund.
Average annual production is the inverse indicator of labor intensity:
- T = Time spent / Volume of production.
- T = Number of personnel / Volume of production.
To calculate the productivity of one employee, in the above formula you need to put one in the numerator. Average annual output per worker is the inverse indicator of labor intensity. It not only reflects the performance of a particular employee, but also makes it possible to draw up a plan for the next year.
By reducing labor intensity, labor productivity increases. This is achieved through the introduction of scientific and technical progress, mechanization, automation, revision, etc. Labor intensity should be analyzed not only with planned indicators, but also with other enterprises in the industry.
Output and labor intensity reflect the results of real work, on the basis of which it is possible to identify resources for development, increasing productivity, saving time, and reducing numbers.
Performance index
This is another indicator of employee performance. It shows the rate of productivity growth.
ΔPT = [(B1 - B0)/B0] * 100% = [(T1 - T1)/T1] * 100%, where:
- B1 - average annual output of one employee in the reporting period;
- T1 - labor intensity;
- B0 is the average annual output of a worker in the base period;
- T0 - labor intensity of the base period;
As can be seen from the formulas presented above, the index can be calculated using production and productivity data.
Changes in the index are determined based on the planned savings in personnel:
ΔPT = [E/(H - E)] * 100%, where E is the planned population savings.
The index shows the change in performance in the base period compared to the previous one. Productivity depends on the competence of workers, availability necessary equipment, financial flows.
Alternative
P = (Production Volume * (1 - Downtime Ratio) / (Labor Costs * Headcount).
This approach does not take into account downtime hours. The volume of production can be expressed in pieces, labor or monetary units.
Factor analysis
Since labor productivity is calculated based on the number of products manufactured per unit of time, these indicators are subject to detailed analysis. During the calculations, the level of task completion, tension, increase in output, reserves for productivity growth and their use are determined.
Factors that influence labor productivity can be grouped into groups related to:
Increasing the technical level;
Improving labor organization;
Improving the qualifications of employees, the level of education of workers, strengthening discipline and improving the system of calculation and payment of wages.
Labor productivity is analyzed in the following areas:
- the level of generalizing indicators is assessed;
- factors influencing average hourly output are analyzed;
- reserves for increasing productivity are identified;
- the labor intensity of products is studied.
Example 1
Based on the data presented in the table below, you need to determine what the enterprise’s average annual and average hourly output is.
Index | Dynamics, % |
|||||
Plan for 2014 | Fact by 2014 | Fact/Plan |
||||
Manufacture of products, thousand rubles. | ||||||
Worked by workers, thousand man-hours | ||||||
Labor intensity per thousand rubles. | ||||||
Average annual output, rub. |
Increased productivity due to reduced labor intensity:
According to plan: (4.7*100) / (100-4.7) = 4.91%;
In fact: (9.03*100) / (100 - 9.03) = 9.92%.
The labor intensity plan was exceeded by 4.33%. As a result, average annual production increased by 5.01%.
Peculiarities
- Number of employees in optimal conditions should be calculated according to the average. Each employee is counted once a day.
- Performance can be determined by looking at revenue data from the income statement.
- Labor and time costs are also reflected in the accounting documentation.
Other indicators
Average productivity is determined if available a large number of products with different labor intensity, according to the following formula:
Вср = ΣVolume of production of a type of product *Labour intensity coefficient of a type of product.
The value (K i) for positions with minimal labor intensity is equal to one. For other types of products, this indicator is calculated by dividing the labor intensity of a particular product by the minimum.
Labor productivity per worker:
Pr = (Volume of output * (1 - K i) / T.
Pr = (p. 2130 * (1 - K)) / (T * H).
Productivity must be constantly increased by using new equipment, training workers, and organizing production.
Salary Fund (WF)
The analysis of the wages begins with the calculation of deviations of the actual (FZPf) and planned (FZPp) salary values:
FZPa (rub) = FZPf - FZPp.
Relative deviation takes into account the implementation of the production plan. To calculate it, the variable part of the salary is multiplied by the plan implementation coefficient, and the constant part remains unchanged. Piece wages, bonuses for production results, vacation pay and other payments that depend on production volumes are included in the variable part. Salaries calculated according to tariffs relate to the permanent part. Relative deviation of FZP:
FZP = FZP f - (FZPper * K + ZP constant).
- production volume (O);
- production structure (C);
- specific labor intensity of products (LC);
- salary per person-hour (OT).
FZP lane = O * S * UT * OT.
Before analyzing each of the factors, it is necessary to carry out intermediate calculations. Namely: define the FZP variable:
- according to plan: FZP pl = O * S * OT;
- according to plan, taking into account the given production volume: FZP conv. 1 = FZP pl * K;
- according to the plan calculated with actual volume production and structure: FZP conv. 2 = O * UT * OT;
- actual with specific labor intensity and a given level of remuneration: FZP cond. 3 = Of * UTF * OFF.
Then you need to multiply each of the obtained values by the absolute and relative deviation. This way you can determine the influence of each factor on the variable part of the salary.
On permanent part FZP affects:
- number of personnel (H);
- number of days worked per year (K);
- average shift duration (t);
- average hourly wage (AHW).
FZP f = Ch * K * t * ChZP.
The influence of each factor on final result can be determined in exactly the same way. First, changes in each of the four indicators are calculated, and then the resulting values are multiplied with absolute and relative deviations.
The next stage of the analysis is calculating the effectiveness of using FZP. For expanded reproduction, profit, and profitability, it is necessary that productivity growth outstrip the growth of wages. If this condition is not met, then there is an increase in cost and a decrease in profit:
- earnings (J ZP) = Average salary for the reporting period / Average salary for the planning period;
- average annual output (J pt) = Output for the reporting period / Output for the planning period;
- labor productivity: (K op) / K op = J pt / J salary;
- saving of wages and salaries: E = wages and salaries * ((J salary - J pt) / J salary).
Example 2
- production volume - 20 million rubles;
- average annual number - 1,200 people;
- over the year, the organization’s employees worked 1.72 million people/hour and 0.34 million people/day.
- Hourly output of one worker = Volume of production / Man-hours worked = 20 / 1.72 = 11.63 rubles.
- Daily output = 20 / 0.34 = 58.82 rubles.
- Annual output = 20 / 1.2 = 16.66 rubles.
The value of output per 1 employee is one of the key production indicators, used both for production planning and for assessing labor results and its effectiveness. At the same time, output per worker can be studied and established in various ways and imply different periods - shift, month, hour or other time periods. Knowing the formula for output per 1 employee, you can calculate it quite easily - however, different types activities may require various calculations.
Output per 1 employee - what is it?
At many enterprises, the most convenient mechanism for distributing tasks among employees is to assign a production rate. The production standard is a set of works that an employee must perform under his existing working conditions. At the same time, the mechanisms for assigning production standards can be applied to almost any category of employees, but this solution will be most effective and simple if it is applied to workers engaged in the production of similar goods.
Output per worker, in turn, is an indicator that is used in many calculations - both to determine the productivity of the employee himself, and to determine the potential capabilities of the organization or its structural unit to produce the required volumes of goods. Also, an analysis of output per worker per shift can be used for the purpose of subsequent modernization of production - both through technical innovations and by making changes to the process of organizing the workplace.
It is necessary to distinguish production indicators per employee from production indicators per main worker or per employee. Thus, output per worker is an indicator applied to all personnel of the enterprise - both those involved in production directly or indirectly, and not. In this situation, service personnel are also taken into account. By output per main worker we mean the total output per employee employed directly in the final production process. Output per worker requires the participation of production personnel in the calculations, including those indirectly related to production.
Since the concept of output per employee is not regulated by law, there may be different interpretations of it. For example, the indicator of output per 1 employee can be applied both to the entire company as a whole, and to individual structural divisions or specific employees to calculate their personal efficiency and labor productivity.
How to set output per 1 employee
It should be noted that output per 1 employee can be an indicator used for planning future economic indicators and labor standardization at the enterprise, as well as an indicator determined after the fact based on the results of a certain period. Regardless specific situation, determining output per worker involves two main steps:
In this way, a specific indicator of output per employee can be obtained by dividing the accounting period by the standard time. However, this is only general principle, because in practice, employees rarely engage exclusively in the same type of actions. At the same time, it is possible to set production standards per employee even in professions not related to production.
For some types of activities, legislation establishes approximate production standards. However, they are only recommended for use, and not mandatory - only certain exceptions can be made government agencies and companies, where the relevant requirements can be fixed by specific regulations and documents.
Output per 1 employee - formula for more complex situations
The general formula for output per 1 employee, described earlier, will look like this:
- B = FV/NV
В – production, ФВ – total time fund, НВ – time norm for one unit of production.
If direct production requires certain preparation, then the employer should take into account preparatory stage when developing production standards per 1 employee. The formula in this case looks like this:
- B = (VS – VP)/NV
WS – shift time, VP – preparation time, NV – standard time.
In cases where an employee is engaged in solving various problems during his work, the employer should take into account an additional coefficient in the production rate. For example, you should define the minimum unit of account - the simplest work transaction. When determining production standards, one should take into account the amount of time spent on the production of a particular product in relation to the minimum unit of account.
In general, the indicator of output per 1 worker is extremely important for HR specialists, because it is on its basis that employees can be attracted to or, on the contrary, encouraged. In addition, this indicator is also used in deeper economic research within the enterprise.
For example, when looking for solutions to optimize labor, because an increase in output per employee will mean a general increase in work activities.
The labor intensity indicator is the inverse of the output indicator. Calculation depending on the time spent: Tp=T/Q. Calculation depending on the average number of personnel: Tr=H/Q
- B – output;
- Tr – labor intensity;
- Q – production volume in natural units (pieces);
- T – the cost of paid working time for the production of this product;
- H – average number of personnel.
There are more detailed method productivity calculation: PT = (Q*(1 – Kp)) / (T1*H),
- where PT is labor productivity;
- Кп – downtime coefficient;
- T1 – employee labor costs.
Methods for calculating labor productivity
The formula for calculating labor productivity using the balance sheet differs from the general productivity formula in that the calculation uses the volume of work performed, which is indicated in the balance sheet, and not the volume of products produced. The next step is to determine the ratio of this volume to the average number of employees. The calculated value is considered actual labor productivity, while planned productivity is reflected in the balance sheet or in company statistics.
Thus, the formula for calculating labor productivity on the balance sheet: PT = Qvr/N Here Qvr is the volume of work performed for a certain period, N is the average number of workers involved in production. Analysis of the labor productivity indicator The formula for calculating labor productivity using the balance sheet allows you to draw many conclusions about the functioning of the enterprise.
Labor productivity formula by balance
Output Coefficient shows overall size product designed for a certain time period per one specialist. Output is calculated depending on two factors, namely: the average number of people involved in production process employees and time spent creating the product. to contents Average number of personnel involved V = Q / B
- Where, V – production;
- B – the average number of specialists involved in production;
- Where, V – output depending on the time spent;
- T – expenses for working hours to create products;
- Q – volume of released product or service.
In the process of calculating output, downtime is not taken into account.
Each employee is counted once a day.
- Performance can be determined by looking at revenue data from the income statement.
- Labor and time costs are also reflected in the accounting documentation.
Other indicators Average productivity is determined if there are a large number of products with different labor intensity, according to the following formula: Avp = ΣVolume of production of a type of product * Labor intensity coefficient of a type of product. The value (Ki) for positions with minimal labor intensity is equal to one. For other types of products, this indicator is calculated by dividing the labor intensity of a particular product by the minimum.
Labor productivity of one worker: Pr = (Volume of output * (1 – Ki) / T. The same indicator can be calculated based on balance sheet data: Pr = (p. 2130 * (1 – K)) / (T * H).
Labor productivity. calculation formula
Productivity must be constantly increased by using new equipment, training workers, and organizing production. Salary Fund (WF) Analysis of WF begins with the calculation of deviations of actual (WWF) and planned (WWF) salary values: WFPa (rub) = WFF – WFF. Relative deviation takes into account the implementation of the production plan.
To calculate it, the variable part of the salary is multiplied by the plan implementation coefficient, and the constant part remains unchanged. Piece wages, bonuses for production results, vacation pay and other payments that depend on production volumes are included in the variable part. Salaries calculated according to tariffs relate to the permanent part.
Relative deviation of FZP: FZP = FZP f – (FZPper * K + ZP constant).
Key indicators and formula for calculating labor productivity
Formula for calculating average labor productivity: Av=ΣQi*Ki,
- where Avr – average labor productivity;
- Qi is the volume of each type of product produced;
- Ki is the labor intensity coefficient of each type of product produced.
To determine this coefficient, a position with minimal labor intensity is selected. It is equal to one. To find coefficients for other types of products, the labor intensity of each is divided by the minimum labor intensity. To calculate the labor productivity of one employee, the following formula is used: PT = (Q*(1 – Kp)) / T1.
To calculate labor productivity indicators, enterprise balance sheet data is used, in particular, the volume of products produced. This indicator is reflected in the second section of the documentation in line 2130.
Average annual output per worker
The algorithm is excellent for identifying the coefficient for both one hour and the whole year. As mentioned above, an indicator is a unique tool for characterizing the performance of employees in calculations for a certain time interval. For example, you can calculate how much benefit one company specialist brings in one hour active work or if we're talking about O industrial enterprise how many parts a worker can produce in eight hours.
The formula for calculating the indicator is based on two fundamental values:
- labor intensity;
- production.
It is these two coefficients that serve as the basis for determining the level of production efficiency of the company and, as a consequence, its profitability. An increase in value leads to a corresponding increase in production volumes, as well as a transition to a policy of greater savings in matters of monthly salary.
Labor productivity indicators and calculation methods
Attention
Efficient use of resources is a condition that ensures the fulfillment of production plans. For the purpose of analysis, the organization’s personnel are divided into production and administrative. Based on the name, it is clear that the first group includes employees directly involved in the main activities of the enterprise, and the second group includes all the rest.
For each of these groups, the average annual output is calculated and the quality of labor use is analyzed. Basic Concepts Labor force analysis examines labor productivity. It shows how many products are produced per hour (day, month, year).
To calculate this indicator, you need to determine the average annual output and labor intensity. They best reflect the efficiency of labor costs. Increased productivity leads to increased production and wage savings.
How to calculate labor productivity at an enterprise?
The following formula is used: Δ IN =[ Eh /(Hr - Eh)] x 100 percent
- Where, Eh – planned savings in the number of employees;
- Hr – the number of specialists involved in the production process.
The calculation for one employee is carried out as follows: Δ IN = x 100 percent of the content Example For example practical use labor productivity, it is worth considering the following situation. to contents Task The enterprise manager is given the task of determining to what extent the labor productivity coefficient can change in the planning period, provided that during the reporting time period, products were created for a total amount of 2.5 million rubles. The number of employees involved is 1,350 people.
This way you can determine the influence of each factor on the variable part of the salary. The permanent part of the FZP is affected by:
- number of personnel (H);
- number of days worked per year (K);
- average shift duration (t);
- average hourly wage (AHW).
FZP f = Ch * K * t * ChZP. The influence of each factor on the final result can be determined in exactly the same way.
Info
First, changes in each of the four indicators are calculated, and then the resulting values are multiplied with absolute and relative deviations. The next stage of analysis is calculating the effectiveness of using FZP. For expanded reproduction, profit, and profitability, it is necessary that productivity growth outstrip the growth of wages.
Output per 1 employee balance formula
Labor productivity - balance sheet calculation formula In some cases, when an audit of a third-party company is carried out, to calculate the labor coefficient, you can use indirect indicators, which can be found in a simple accounting report. Calculation based on balance sheet does not require much effort or time. The standard formula is used here. Only instead of the indicator of the volume of products produced (per hour, month, year), the total volume of work performed is used, which is also indicated in the financial statements.
Consequently, by dividing the volume of products created over a certain time period by the size of the work performed, one can obtain an accurate calculation of labor productivity.
It took 8000/2500 = 3.2 man-hours to make one chair. To determine labor productivity in a workshop, structural unit plant, factory for a period (month, quarter, year), the formula PT=оС/срР is used, where
- PT - average labor productivity of one employee for the period;
- оС - the total total cost of finished products for the period;
- срР - average number of employees of the workshop.
Example 3. The metal products shop in November 2015 produced finished products for a total amount of 38 million rubles.
The average number of employees was 400 people. 63,600 man-hours worked. In December 2015, products worth 42 million rubles were manufactured, and the average headcount was 402 people. 73,560 man-hours worked.
Labor productivity is characterized as one of the basic indicators that reflect the real performance of the company’s personnel.
Being a relative indicator, labor productivity allows you to compare the effectiveness various groups employed in the production process and plan numerical values for subsequent periods.
Labor productivity concept
Labor productivity characterizes the effectiveness of labor costs per unit of time. For example, it shows how many products a worker will produce in an hour.
At an enterprise, productivity is determined through two basic indicators:
- production;
- labor intensity.
They are the most appropriate when assessing the degree of efficiency of labor costs per unit of time. Increased productivity leads to increased production and wage savings.
Calculation algorithm
In essence, labor productivity reflects the ratio of the volume of goods produced and/or sold to the number of employees.
Indicators of the number of employees are based on payroll data. Each employee is counted only once per working day.
Labor costs and time spent on the production of products are also taken into account in the reporting documentation.
Indicators
Indicators of labor productivity at an enterprise include output, labor intensity and labor productivity index.
Output(B) determines the volume of production per unit of paid working time by one payroll employee. The indicator can be found depending on two factors - time spent and the average number of employees.
B=Q/T.
V=Q/H.
Labor intensity(Tr) expresses the amount of labor required by one worker to produce a unit of product. The labor intensity indicator is the inverse of the output indicator.
Calculation depending on the time spent:
Tr=T/Q.
Calculation depending on the average number of personnel:
Tr=H/Q
- B – output;
- Tr – labor intensity;
- Q – production volume in natural units (pieces);
- T – the cost of paid working time for the production of this product;
- H – average number of personnel.
There is a more detailed way to calculate performance:
PT = (Q*(1 – K p)) / (T 1 * H),
- where PT is labor productivity;
- K p – downtime ratio;
- T 1 – employee labor costs.
If it is necessary to calculate the labor productivity of one employee, then the value of the average number of employees will be equal to one. Annual output per employee not only characterizes the effectiveness individual, but also allows you to draw up a plan for the next period.
When calculating output, hours worked do not include downtime.
The volume of products sold can be expressed in any units - pieces, monetary or labor units.
Formula for calculating labor productivity
Based on the calculation of performance indicators of employees at the enterprise, it is calculated labor productivity index.
This indicator reflects the rate of productivity growth and is found as follows:
by production: ΔPT= [(V o - V b)/V b ]*100%
by labor intensity: ΔPT=[(Tr o - Tr b)/Tr b ]*100%
- where В о – production output in the reporting period;
- B – production output in the base period;
- T r o – labor intensity of products in the reporting period;
- Тр b – labor intensity of products in the base period;
- PT - labor productivity index as a percentage.
The change in productivity can be found through the planned savings in personnel using the following formula:
ΔPT=[E h /(H r -E h)]*100%,
- where E h – planned personnel savings;
- H r – the number of workers (employees involved in the production process).
Index average labor productivity necessary in case large number manufactured products with different labor intensity.
Formula for calculating average labor productivity:
Vsr=ΣQ i *K i,
- where Avr – average labor productivity;
- Q i is the volume of each type of product produced;
- K i is the labor intensity coefficient of each type of product produced.
To determine this coefficient, a position with minimal labor intensity is selected. It is equal to one.
To find coefficients for other types of products, the labor intensity of each is divided by the minimum labor intensity.
For calculation labor productivity per employee the following formula is used:
PT = (Q*(1 – K p)) / T 1.
To calculate labor productivity indicators, enterprise balance sheet data is used, in particular, the volume of products produced. This indicator is reflected in the second section of the documentation in line 2130.
The formula for calculating labor productivity by balance is as follows:
PT = (line 2130*(1 – K p)) / (T 1 *H).
Analysis
The calculated indicators allow for a comprehensive analysis of labor productivity at the enterprise.
Output and labor intensity evaluate the actual work of personnel; based on the results of the analysis, it is possible to identify resources for development and productivity growth, as well as for saving working time and reducing the number of employees.
The performance index reflects the change in performance in the current period compared to the previous one. It is extremely important for assessing performance.
The level of productivity depends not only on the competence and ability of workers, but also on the level of material equipment, financial flows and other factors.
In general, labor productivity needs to be constantly improved. This can be achieved through the introduction of new equipment, employee training and competent organization production.
Video - how you can use new technologies to increase productivity:
Discussion (12)
How to calculate the average number of workers in the planning year if labor productivity increased by 9%. The number of workers in the reporting year was 280 people and cost commercial products in the reporting year 650 billion rubles?
Two teams of workers process the same type of parts. The daily production of parts by individual workers is characterized by the following data
Worker number (1st team) Daily output of worker 1st team, pcs. Worker number (2nd team) Daily output of worker 2nd team, pcs.
Determine the average daily number of parts processed by one worker of each team and in total for two teams. Do you need a solution, can you help?
Hope. Try to focus on determining labor productivity not as it was drummed into us in institutions, but according to K. Marx: “Labor productivity is the minimum cost of living labor with a maximum production of product” and understand why we in the Union had giant workshops and an exorbitant number of workers, and capitalists automated lines and a minimum number of workers to produce the same volumes of product.
Labor productivity and its growth in any enterprise is the basis for the growth of the wage fund and, accordingly, the growth of wages for specific employees.
Labor productivity indicators are very important for proper business management. With the help of them, not only the efficiency of using labor is analyzed, but also the level of mechanization and automation of labor. There will be no productivity with ancient tools and equipment.
People usually get confused with such calculations. large companies, where there is an economist, or even a whole economic department. For small businesses, in practice everything is simpler. For example: I know what minimum income I should have for a month so as not to go into negative territory. Anything higher is already my profit. My personal opinion, no matter how much or how you count, there will be no more money. Work better, sell more - and there will be something to count.
As I understand it, a person is taken into account only as labor force and the cost of this labor force. But various force majeure situations are not included in the formula. As usual, in the absence of people, overall productivity should not drop in any way, that is, the remaining workers must do all the work of the absent workers. In general, workers have many shortcomings; they need to pay bonuses, taxes, vacations and much more. Therefore, the installation of robots and machines is perfect option for production.
Knowledge of theory is, of course, good... But in reality, I was faced with the fact that not a single business plan has yet ended as positively as planned... Well, according to at least I have. There is always an action of some indefinite force that confuses all the cards. In any case, one thing is clear - if there is a sales market, and good market who will not let you down and will pay for goods (or services) on time, then you can build a business... If the sales market is not established, at least count it. My business is based on sales of parts and accessories. There are no problems with suppliers - they are always ready to supply goods - both immediately and on order, but there are not always customers in the required quantity, since these are not essential products. Plus competition.))) Plus periodic crises...))) How to calculate all this?
In fact, it is not as difficult as it might seem at first glance. When I was studying at the university economic specialty, us in literally They forced me to learn indicators of labor productivity, so that it bounced off my teeth. But we didn’t really strive for this. But now I have to admit that it’s in vain. After I was lucky enough to open my own workshop for sewing and repairing clothes, I just came across such important indicators labor productivity, such as output and labor intensity. There were a lot of orders, there were 2 workers. There were difficulties with the task of orders, so I had to plan the work, calculate these indicators in order to get the result I needed, i.e. so that my workers complete at least 2 orders a day, working 8 hours. We also had to motivate employees to improve the speed and quality of work. For example, for every 3 completed orders for sewing products, give bonuses, then the speed of work will increase. This is all I have been able to do for now, but I am sure that there are other ways that can help in this case and in this moment I'm looking for ways to solve this problem.
In fact, there is a huge pile of all kinds of calculations and you can count them endlessly. But I always go from the opposite. From the result that I need. If I want to receive, say, 1,000 rubles of profit per day from a retail outlet, then the goods must be sold for 9,000 rubles; if on average (from experience) a seller sells for 700 rubles per hour, then I have to work 11,000/700 = 12.9 hours. Actually from 8 am to 9 pm. To reduce this time, you come up with different “promotions” and increase hourly revenue, as a result, for me, the seller’s productivity can amount to up to 100 rubles in revenue per hour. I’m working on her promotion.