Assessing the efficiency of the enterprise, we must not forget about such an indicator as labor productivity, which characterizes the ratio of the volume of production to the labor resources expended on its production. If the head of the company seeks to minimize production costs, then a good leader seeks to get the most return on the unit of invested resources, including staff costs.
Analysis of labor productivity allows us to assess the level and dynamics of labor costs for production, identify shortcomings and possible reserves for the growth of personnel use, as well as outline the prospects for increasing the growth in the efficiency of use of enterprise employees. To measure the performance of employees of the enterprise use special indicators.
Labor rates
In the economic analysis, the main indicators characterizing how efficiently the labor resources are used are the production and labor intensity of the products.
Production - characterizes labor productivity and shows how much products or services are produced (in kind or in value terms) per unit of time worked or per employee. In some cases, production can be calculated in standard hours. When calculating this indicator does not take into account the downtime of the enterprise.
For modern small enterprises, especially the service sector, it is important to use a production indicator of 1 ruble. salary or 1 rub. payroll. If the company has many employees with different qualifications, perform the same type of work, and their payment for labor is made according to the tariff scale, it is possible to measure labor productivity by the ratio of output and their wages.
Labor input - expresses how much time is spent on the production of one unit of the enterprise’s products. It is determined in physical terms for all manufactured products and services of the enterprise. If the analysis of labor productivity at the enterprise includes the study of the composition of labor costs, use indicators:
- Technological complexity - reflects the efficiency of the use of labor by part-timers and paid on time.
- The complexity of production services - includes the labor costs of auxiliary personnel.
- Production complexity. It takes into account the work of all workers, including auxiliary workers.
- The complexity of management - the effectiveness of the work of managers, specialists, employees.
- Full labor intensity is an indicator reflecting the labor costs of all categories of personnel involved in the production of a product.
Depending on the tasks set, such indicators as normative labor intensity, actual labor intensity and planned labor intensity can be used in production.
Analysis and assessment of labor conditions
Analysis of labor productivity in the enterprise includes several stages. First, information is collected and all necessary indicators calculated. To collect information, time sheets, staffing, personnel department data, labor plans, business plans, statistical and tax reporting are used. To make a more complete analysis of the dynamics of labor productivity, choose data for several years preceding the analyzed period.
After calculating all the indicators, tables are compiled and graphs are built. Based on them, a direct analysis of labor productivity is carried out by comparing current indicators with similar indicators for past periods. The rates of growth or decline in productivity are determined, compared with normative and planned indicators.
To identify the impact of various economic indicators on labor productivity, a correlation model is drawn up, which can include factors such as power supply, capital ratio, average headcount of workers, managerial staff, salary, expenses for other factors affecting labor productivity.
Based on the calculations, the shortcomings of the use of working personnel and possible unused labor reserves are revealed. A plan is being drawn up to improve the state of labor, reduce costs and increase production by increasing the efficiency of labor use of employees. Analysis of labor productivity ends with a report with all conclusions and recommendations.
