The shift coefficient is determined. Indicators of the use of jobs - Economic statistics (Yakovleva A.V.)
a qualitative indicator expressed in relative terms, answering the question of how many times on average one actually occupied workplace is used daily. K. s. R. With. is calculated as the ratio of the number of man-days worked in all shifts to their number in the most occupied shift. For example, in a month 8,000 man-days were worked in the 1st shift, 5,000 in the 2nd, and 3,000 man-days in the 3rd shift. R. With. Equipment replacement rate). which is calculated for all equipment - operating and installed, K.s. R. With. reflects only the actual occupied jobs. Therefore, it is also necessary to calculate the continuity coefficient - as the ratio of the number of workers in the busiest shift to the number of available jobs.
G. I. Baklanov.
Great Soviet Encyclopedia. - M.: Soviet Encyclopedia. 1969-1978 .
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Dictionary of business terms
labor turnover rate- An indicator characterizing the work shifts of workers. It is defined as the ratio of the number of man days worked by all workers in all shifts to the number of man days worked during the same period in the shift with the largest number of workers.... ... Technical Translator's Guide
labor turnover rate- relative qualitative indicator of the average daily actually used workplace; is calculated as the ratio of the number of person days worked in all shifts to their number in the most occupied shift. At… …
WORKFORCE CHANGE RATE- coefficient characterizing the work shifts of employees. It is calculated as the ratio of the number of man days worked by all employees in all shifts to the number of man days worked during the same period in the largest number... ... Encyclopedia of Labor Law
WORKFORCE CHANGE RATE Great Accounting Dictionary
WORKFORCE CHANGE RATE- an indicator characterizing the work shifts of workers. It is defined as the ratio of the number of man days worked by all workers in all shifts to the number of man days worked during the same period in the largest shift by number of workers... Large economic dictionary
equipment shift ratio- a relative qualitative indicator of the daily average number of shifts of operation of a piece of equipment, regardless of the duration of the shift in hours. Equipment shift ratio is the ratio of the number of machine shifts worked... ... Encyclopedic Dictionary of Metallurgy
LABOR SAVINGS- – release of the number of workers, achieved as a result of: a) the introduction of achievements of scientific and technical progress that contribute to the growth of labor productivity: Echntp = (TEb - TEn) Qn/Fg.r, where TEb, TEn are the labor intensity of manufacturing a unit... ... Concise Dictionary of Economist
friction coefficient- the ratio of friction force to normal pressure force, for example, during rolling, drawing, pressing and other types of metal processing; denoted by f and varies within fairly wide limits. So, when rolling f = 0.03 0.5. IN… … Encyclopedic Dictionary of Metallurgy
power factor (cos φ)- the ratio of the average alternating current power to the product of the effective voltage and current. The highest value of the power factor is 1. With sinusoidal alternating current, the power factor is equal to the cosine of the shift angle ... Encyclopedic Dictionary of Metallurgy
Indicators of the use of jobs are used when analyzing the use of labor in an enterprise. This group of indicators includes the following coefficients:
- shift ratio;
- shift utilization rate;
- continuity factor;
- integral coefficient of workplace utilization.
Shift rate characterizes how many shifts on average could be worked during the day if the shifts were evenly loaded with labor, i.e., provided that each shift employs as many people as work in the most crowded shift. This coefficient can be calculated both for a specific date and for a calendar period:
Characterizes the degree of uniformity in the distribution of workers across shifts. It is calculated as the ratio of the shift coefficient to the number of shifts of the enterprise according to the mode:
With an even load of shifts, the shift ratio will be equal to the number of shifts the enterprise operates, and the shift utilization rate will be equal to 100%. The more the shift utilization rate deviates from 100%, the less evenly workers are distributed across shifts.
Continuity coefficient or workplace utilization rate during the longest shift characterizes the use of workplaces in the busiest shift. This coefficient can also be calculated either for a specific date or for a calendar period:
Index
(number of man-days worked in the busiest shift) – (number of jobs * number of working days for the period)
characterizes the loss of working time in the busiest shift as a result of incomplete loading of workplaces.
Integral coefficient of workplace utilization gives a general description of the use of workplaces in all shifts. This coefficient can be calculated in two ways.
Example 1.1. Determine the shift ratios of installed and operating equipment.
Initial data
At the enterprise, 15 machines worked in one shift, 20 machines - in two shifts, 40 machines - in three shifts, and 4 machines did not work at all.
Let's determine the replacement rate of installed equipment:
Let us determine the shift ratio of operating equipment:
Example 1.2. Determine the coefficient of extensive, intensive and integral use of the machine per shift.
Initial data
Shift duration - 8 hours.
The planned cost of repair work is 1 hour.
The actual operating time of the machine was 5 hours.
Machine output: according to the passport data - 100 products per hour, in fact - 80 products per hour.
1. To determine the coefficient of extensive use of equipment, it is necessary to determine the actual fund of machine time per day:
Thus, the planned machine fund is used by 71%.
2. Determine the coefficient of intensive use of the machine:
Thus, the equipment is used at 80% capacity.
3. The integral utilization factor of the machine will be:
Example 1.3. Determine the depreciation rate for fixed assets of a machine shop.
Initial data
The initial cost of fixed assets of the mechanical shop at the beginning of the year is 200 million rubles. On June 1, the milling machine, the initial cost of which was 2 million rubles, was taken out of service. For the year, depreciation charges for the workshop amounted to 23.86 million rubles.
1. Let us determine the average annual cost of fixed assets:
(million rubles).
2. Let’s determine the annual amount of depreciation:
Example 1.4. Determine the coefficients of extensive and intensive use of equipment, as well as the integral coefficient (in terms of time and productivity).
Initial data
At the enterprise, the duration of a work shift is 8 hours, with planned downtime for repair work of 1 hour. According to the passport data, the hourly productivity of the machine is 50 products. The actual operating time of the machine was 6 hours, 234 products were produced.
1. Let’s find the nominal operating time of the machine:
2. Let’s determine the extensive load factor of the machine:
3. The maximum possible estimated number of products that can be produced will be:
4. Let's determine the intensive load factor:
5. Let’s find the integral coefficient of equipment utilization:
Topic 5. Working capital of the company: composition, classification, turnover.
1. Working capital: composition, classification and structure.
Task 7. The enterprise has 360 pieces of equipment installed. The first shift employed 330 units, the second – 240, and the third – 190.
Determine the equipment shift ratio.
Answer: 2.1.
Problem 23. The production program of the enterprise is 800 products per year. The cost of one product is 120 thousand rubles. The duration of the product manufacturing cycle is 4 days. The coefficient of increase in costs in work in progress is 0.68. The consumption of basic materials for one product is 90 thousand rubles. with a standard supply of 23 days. Consumption of auxiliary materials for annual production – 5 million rubles. with stock standard – 35 days; fuel – 3,100 thousand rubles. and 30 days; other inventory – 8,000 thousand rubles. and 55 days. Future expenses – 1,200 thousand rubles. The stock norm for finished products is 5 days.
Determine working capital standards for elements and their total amount.
1. The need for working capital for unfinished work
production:
S nez. = ( WITH etc. units × Q) / D× T ts × TO n.z=(120*800)/(360*4*0.68)=98.0392 thousand rubles.
WITH pr.ed - production cost per unit of production, rub.; Q- volume of production, natural units; D- duration of the calendar period, days; TO n.c - cost increase coefficient; T c - duration of the production cycle, days.
2. standard of basic materials Sbas.m.=(90*800*23)/360=4600 thousand rubles.
3. Standards for auxiliary materials
Svsp.mat.=(5000*35)/360=460.11 thousand rubles.
4. fuel St.=(3100*30)/360=258.33 thousand rubles.
5. standard for other production inventories
Spr.z.=(8000*55)/360=1222.22 thousand rubles.
6. The need for working capital to create inventories of finished products:
S goth = ( WITH etc. units × Q) × N z/360,
Where N z - stock norm of finished products, days.
S goth = (120 × 800) × 5 / 360 = 1333.333 thousand rubles.
S=460.11+4600+98.0392+258.33+1222.22+1333.33=7972.0292 thousand rubles.
Stotal=7972.0292+1,200=9172.029 thousand rubles
Answer: 9172.029 thousand rubles
Problem 38. Determine the level of hourly output of the worker if the standard time for the operation he performs is 46 minutes, and the standard completion rate is 1.15.
Answer: 0.86.
Problem 53. Calculate the monthly salary of the head of the planning department if his official salary is 3,500 rubles. According to the company's regulations on bonuses, it is stipulated that for fulfilling the product sales plan a bonus is given in the amount of 40% of the salary, and for each percent of growth compared to the plan for the volume of product sales, a bonus in the amount of 2% of the salary is awarded. The implementation plan was completed by 108%. The head of the department worked 20 days out of 23 days according to schedule.
Zm = Zpov - (Zokl*(23-20))/23 = 5003.47 RUR
Problem 68. Make an estimate of production costs by economic elements and cost estimates for the product according to the table data:
Indicators |
|
Annual release program, pcs. |
|
Costs of basic materials, rub./piece. |
|
Returnable waste, rub./pcs. |
|
Fuel, thousand rubles |
|
Energy, thousand rubles |
|
Other expenses included in the estimate, thousand rubles. (without unified social tax) |
|
Social insurance contributions, % |
|
Cost of fixed assets, million rubles. |
|
Annual depreciation rate, % |
|
Shop expenses, % of basic salary |
|
Factory general expenses, % of basic salary |
|
Commercial expenses, % of production production costs |
|
Tariff rate of category V, rub./hour |
|
Labor intensity of manufacturing products, n-h |
|
Additional salary, % of basic salary |
1) Material costs:
Z mat = q m * C m =900*2100=1890,000 rub.
2) Labor costs
Salary=Ts*Sizd=60*5250=315,000 rub.
3) Contributions for social needs:
Report = Rtseh * Zp + Rzav * Zp = 1.1 * 315000 + 0.95 * 315,000 = 645,700 rub.
4) Depreciation:
A=Pine*Na=1,800,000*0.11=198,000 rub.
5) Other cash expenses: Unified Social Tax = Acute * Salary = 0.26 * 315,000 = 81,900 rub.
Praskh=537,714+ 81,900=619,614 rub.
Cost elements |
Amount, rub. |
|
Material costs |
||
Fuel costs |
||
Energy costs |
||
Labor costs |
||
Depreciation deductions |
||
Other costs |
||
Total costs |
Product costing:
costs for basic materials Zm = 900 rubles/piece.
fuel costs = 60000/2100 = 28.5 rubles/piece.
Electricity costs 45000/2100=
Basic salary
Tiz=Tr/V=5250/2100=2.5 n-h.
Salary = 60*2.5 = 150 rub/piece
Additional salary =150*0.1=15rub/piece
Deductions from wages Account = (Salary + Additional Salary) * Aries = (150 + 15) * 0.26 = 42.9 rubles
Total expenses
R=Zm+Zt+Zel+OsnZp+Additional Salary+Report=1157.8 rub.
Product cost:
Seb=R-Exhaust.=1157.8-35=1122.8 RUR
Problem 83. The table shows the performance indicators of the enterprise:
The company has working capital in the amount of 850 thousand rubles. and fixed production assets in the amount of 1,330 thousand rubles.
Determine the overall profitability of production.
Answer: 44%.
Problem 98. Determine the best option for the fabric production process based on the given data:
Serial number of the option |
||||
Annual production volume, thousand m |
||||
Manufacturing cost, rub./m |
||||
Investments in equipment, |
Tf – actual operating time of equipment and machines;
Frezh is the operating time fund for equipment and machines.
2. indicators of intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity), are determined using the following formula:
Pf – actual productivity of machines and equipment;
Pv – possible productivity of machines and equipment.
3. indicators of integral use, taking into account the cumulative influence of all factors, both extensive and intensive:
The indicators of extensive use of fixed assets at an enterprise include the following coefficients.
Shift rate. It characterizes the time of whole-shift use of installed equipment that operates in a multi-shift mode. The shift coefficient is calculated for individual groups of equipment, individual production divisions of the enterprise, as well as for the enterprise as a whole by the ratio of the total number of used equipment during the day of machine shifts to the number of machines that worked the longest shift, and shows how many shifts on average the installed equipment worked during the day:
, where (6)
MC1 – number of machine shifts of equipment in one shift only;
MC2 – number of machine shifts of equipment in only two shifts;
MC3 – number of machine shifts of equipment in only three shifts;
Nset – quantity of installed equipment.
Load factor.
Installed for the entire fleet of machines located in the main production. It is calculated as the ratio of the labor intensity of manufacturing all products on a given type of equipment to the fund of its operating time.
Shift coefficient of equipment operating time.
It is determined by dividing the shift ratio achieved in a given period by the shift duration established at the given enterprise.
Extensive load factor(an indicator of the use of fixed assets over time) is determined relatively simply. The indicator of the use of fixed assets per unit of time (intensive load coefficient) is easy to determine only in those industries where homogeneous products are produced and, therefore, the volume of its production can be expressed in natural units. If the enterprise and its divisions produce a variety of products, then the indicator of the use of fixed assets per unit of time is much more difficult to calculate.
The role of a general indicator of the use of fixed assets can, to a certain extent, be played by production output per unit of production area. This indicator is expressed, as a rule, in natural units.
One of the most common indicators of the use of production capacity is the coefficient of its actual use, which is calculated by dividing the products manufactured over a certain period of time (usually a year) by the amount of production capacity. For enterprises newly put into operation, it is usually determined design capacity utilization factor, which is the quotient of actual product output divided by the enterprise capacity for the project. This indicator characterizes the level of development of the designed capacity.
For the general analysis of economic activity, planning of capital investments, commissioning of fixed assets and production capacities of all parts of industry, such an indicator of production efficiency as production output per 1 unit is becoming increasingly important. fixed assets, which is usually called capital productivity indicator. Indicators inverse to capital productivity are also used - capital intensity And capital-labor ratio. When determining the capital productivity indicator, both cost and natural units of measurement are used.
Natural indicators of capital productivity, along with cost indicators, are used in the electric power, metallurgical and some sectors of the mining industry. For example, in ferrous metallurgy, this indicator is the smelting of cast iron or steel per unit. fixed production assets of the blast furnace or steelmaking shop, respectively.
Capital productivity indicator(as a general cost indicator of the use of the entire set of fixed assets of an enterprise) is determined by dividing production by the average annual cost of production assets. In this case, gross output is taken into account at constant prices, and fixed assets - according to the full initial (or restoration) valuation:
(total capital productivity), where (7)
OFtotal – average annual cost of fixed production assets.
(return on assets), where (8)
Sreal – the cost of manufactured products in physical or monetary terms;
OFobor – average annual cost of machinery and equipment.
Capital intensity indicator is determined by dividing the average annual cost by production and shows how many fixed assets account for each unit of revenue.
The third indicator is capital-labor ratio, which characterizes technical equipment and shows how many fixed assets are available for each worker. Determined by dividing the average annual number by the average number of employees.
For a more detailed analysis of the use of fixed production assets, the following formula is used, showing the relationship between production and capital-labor ratio:
PT – labor productivity (output) at the enterprise;
W – capital-labor ratio.
The ideal option is considered to be when production at the enterprise grows at a faster rate than the capital-labor ratio, since in this case maximum production efficiency is achieved.
2.5. Ways to improve the use of fixed assets
One of the most important tasks of industrial development is to ensure production, primarily by increasing its efficiency and more fully using on-farm reserves. To do this, it is necessary to use fixed assets more rationally. An increase in industrial production volumes is achieved through:
¨ commissioning of fixed assets
¨ improving the use of existing fixed assets
The growth of fixed assets of industry, its branches and enterprises is achieved through new construction, as well as reconstruction and expansion of existing enterprises.
Reconstruction and expansion of existing factories and plants, being a source of increasing fixed assets of enterprises, at the same time make it possible to better use the production apparatus available in industry.