The cost content of the costs of living labor. Labor productivity - calculation formula

The growth of labor productivity is the main real source of overcoming the negative consequences of both the reform period and the global financial crisis. This is the most important factor in the irreversibility of the ongoing reforms and, ultimately, in improving the lives of the people.

Under labor productivity understand the degree of its fruitfulness. It is measured by the amount of use-values ​​created per unit of time, or by the amount of time spent per unit of labor product.

Distinguish between the productivity of living labor, determined by the cost of working time in this production in this enterprise, and the productivity of the total social labor measured by the costs of living and materialized (past) labor.

An increase in labor productivity occurs when the share of living labor decreases, and the share of materialized labor increases. This growth takes place in such a way that the total amount of labor embodied in the commodity is reduced. The fact is that the mass of living labor decreases to a greater extent than the mass of materialized labor grows.

The total savings in working time, taken in accordance with costs and production resources, characterizes the efficiency of production.

In enterprises, labor productivity is measured by the indicator of output per worker or per unit of time. In these cases, the indicator takes into account only the savings of living labor. At the same time, labor productivity can be measured as the ratio of the physical volume of national income to the number of employees material production. The specificity of this indicator is that it directly reflects the savings of human labor and indirectly - through the volume of national income - the savings of social labor. Hence, the most general approach to the definition of labor productivity can be expressed by the formula:

Fri - labor productivity;

P - product in one form or another;

T is the cost of living labor.

Forms of manifestation

The essence of labor productivity can be understood more deeply if we understand the forms of its manifestation.

First of all, labor productivity is shown as reduction of labor costs per unit of use value and shows time savings. Most importantly - absolute reduction in labor costs required to meet a particular social need.

Hence the focus of enterprises on the search for methods of saving labor and material resources, that is, reducing the number of workers in those areas where possible, as well as saving raw materials, fuel and energy.

Labor productivity is the same as an increase in the mass of consumer values, generated per unit of time. An important point here is the results of labor, which mean not just an expansion in the volume of goods produced, but also an increase in their quality. Therefore, taking into account such a manifestation of labor productivity in practice implies the widespread use in business planning and commercial promotion of approaches that reflect utility, that is, power, efficiency, reliability, etc.

Labor productivity is also shown in the form changes in the ratio of the costs of living and materialized labor . If the production process uses past labor relatively more than living labor, the enterprise has a chance to increase labor productivity, and hence increase the wealth of society.

True, options are possible. In one case, with a decrease in the cost of living labor, the cost of materialized labor per unit of output increases both relatively and absolutely (with a decrease in total costs). In the other, the costs of past labor grow only relatively, but their absolute expression falls. Such processes, for example, are observed, respectively, either when manual labor is replaced by mechanized labor, or when obsolete equipment is modernized, enterprises are reconstructed on the basis of more progressive and efficient means of production.

Growth in labor productivity has a significant impact on increase in the mass and rate of surplus product. The fact is that the excess of the product of labor over the costs of maintaining labor, as well as the formation and accumulation on this basis of a social production and reserve fund - all this has been and remains the basis of any social, political and intellectual progress.

Finally, labor productivity is expressed in the form turnaround time reduction which is directly related to saving time. The latter acts as calendar time. Savings in this case are achieved by reducing production time and circulation time, that is, shortening the construction time and mastering production capacities, promptly introducing scientific and technological achievements into production, accelerating innovative processes and replicating the best experience.

As a result, the enterprise, with the same resources of living and materialized labor, receives higher final results per year, which is tantamount to an increase in labor productivity. Hence, taking into account the time factor becomes extremely important in organization and management, especially in conditions of high dynamism. market economy, constant changes in the course of reforms, increasing and complication of social needs.

Production efficiency

Labor productivity is an important indicator in the production efficiency measurement system. At the same time, it is importantly influenced by the magnitude and especially the quality of the capital-labor ratio, that is, the measure of the equipment of labor with fixed capital.

capital-labor ratio, in turn, is measured by the ratio of the value of fixed capital to the cost of living labor (number of employees):

Fv - capital-labor ratio;

Ф - the value of the cost of fixed capital.

This dependence should be taken into account when considering the impact of labor productivity on the overall efficiency of production.

The fact is that not any increase in labor productivity is effective, but only if the saving of living labor pays for the additional costs of increasing its technical equipment, and in the shortest possible time.

return on assets characterizes the efficiency of the use of fixed capital. It is measured by the number of goods produced per given amount of fixed capital:

There is a close relationship between labor productivity, capital productivity and capital-labor ratio, which can be expressed by the formula:

Fri \u003d F0 x Fv.

From this dependence it follows that labor productivity rises, provided that the return on assets and (or) capital-labor ratio increase, and falls in inverse proportion. At the same time, if labor productivity grows faster than its capital-labor ratio, then capital productivity increases. Conversely, the return on assets falls if the dynamics of labor productivity lags behind the growth of capital-labor ratio.

As scientific and technological progress and the improvement of production, the share of social labor costs increases, as the worker is equipped with more and more new means of labor. However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is reduced. This is precisely the essence of raising the productivity of social labor.

Labor productivity level

It is characterized by two indicators. Firstly, output per unit of time. This is a direct, most common and universal indicator of labor productivity. Depending on the units in which the volume of production is measured, certain outputs are distinguished in physical terms, as well as in terms of normalized working hours.

Secondly, labor intensity production, which expresses the cost of working time to create a unit of output. This is an inverse indicator, which is determined per unit of production in physical terms for the entire range of goods and services. It has a number of advantages:

Establishes a direct relationship between production volume and labor costs;

Excludes the impact on the indicator of labor productivity of changes in the volume of supplies for cooperation, the organizational structure of production;

Allows you to closely link the measurement of productivity with the identification of reserves for its growth;

Compare labor costs for the same products in different departments of the enterprise.

These indicators of production and labor intensity can be represented by the following formulas:

V = -- ;

t = -- ,

V- production output per unit of time;

t- the complexity of manufacturing products;

B - cost volume of manufactured products (rubles);

T is the time spent on the production of a given volume of output.

There are several types of labor intensity.

Technological complexity(t tech) includes all the costs of the main workers. The labor intensity of production maintenance (t obs ) includes the labor costs of auxiliary workers.

Production labor intensity reflects the labor costs of all (main and auxiliary) workers.

Labor intensity management production (t control) is made up of the labor costs of engineers, employees, service personnel and protection.

Complete labor intensity (t pol ) represents the labor costs of all categories of industrial and production personnel: t pol \u003d t tech + t obs + t control.

Increase reserves

Determining ways to increase labor productivity is an important stage in the analytical work of each enterprise. Therefore, in domestic practice a specific classification of reserves for increasing labor productivity has become widespread.

Raising the technical level of production. Among its main areas are the mechanization and automation of production, the introduction of new technological processes, improvement structural properties products, improving the quality of raw materials and new structural materials, introducing new energy sources, "learning" production.

Improving the organization of production and labor. It provides for the improvement of the existing and the formation of a new work force, increasing the norms and service areas, reducing the number of workers who do not comply with the norms, preventing staff turnover, simplifying the management structure, mechanizing accounting and computing work; change of the working period; increasing the level of specialization of production.

Changes in external, natural conditions. We are talking about socialization, adaptation to the needs of the modern worker, about achieving ecological balance. At the same time, changes are needed not only in the conditions of extraction of coal, oil, gas, ores, peat, in the content of useful substances, but also in agriculture, transport and other industries.

Structural changes in production. They include share change certain types products, the labor intensity of the production program, the share of purchased semi-finished products and components, the growth in the weight of new products.

Creation and development of the necessary social infrastructure. It is designed to solve financial problems, problems of timely payment of labor and many other issues aimed at meeting the needs of enterprises, labor collectives and their families.

An increase in labor productivity due to an increase production volumes and changes in the number of employees can be determined by the formula:

∆P = -------- ,

∆B is the share of the increase in output at the enterprise in a given period;

∆Рn is the share of the decrease in the number of employees of the enterprise.

The growth of labor productivity of employees at the enterprise due to increase in the share of cooperative deliveries of products is determined by the formula:

dk1 , dk0 - the share of corporate deliveries and gross output of the enterprise, respectively, in the base and planned periods (in %).

The growth of labor productivity due to the better use of the working time fund is calculated by the formula:

∆P = ------- x 100 ,

Fe1, Fe0 - the effective annual fund of the working time of one worker, respectively, in the base and planned periods (in man-hours).

An individual enterprise, determining the required number of workers to be hired, must determine the price of demand for labor, that is, the level wages.

The demand price for any factor of production and labor depends on ultimate performance. It represents the increment in the volume of output caused by the use of an additional unit of labor under fixed other conditions.

Marginal productivity is calculated on the basis of the marginal product of labor, which is understood as the increase in output produced as a result of hiring one more unit of labor.

Consequently, the management of the enterprise, based on the need to optimize all attracted resources, will use or displace labor, reaching the level of marginal productivity. The fact is that it is difficult to force an enterprise to do otherwise, since the interest of its survival in a competitive environment is under threat. In such a situation, various options are possible.

Competitiveness strategy

For outsider enterprise market, there are several ways to increase competitiveness:

A radical reorganization by reviewing the basic strategies competition;

Increasing revenue by increasing prices and marketing costs;

Cost reduction and all-round savings;

Reduction of assets;

Combination of various methods.

An enterprise with a weak competitive position has, in essence, three main ways out of this situation.

It will have to increase its competitiveness by working with cheap products or by using new methods of differentiation. An effective method of maintaining and maintaining sales volumes, market share, profitability and a specific position at existing levels. Finally, business reinvestment at a bare minimum is important. Their goal is to make short-term profits and/or maximize short-term cash flow.

An enterprise with a strong competitive position is called upon to continue searching for a free market niche and to focus on making it possible to build up one's own potential. For such enterprises, it is also possible to adapt to a specific group of consumers. Another way is to create the best product. Follow the leader is not excluded. Sometimes the practice of capturing small firms. Finally, the creation of a positive and distinctive image of the enterprise cannot be discounted.

Enterprise competitiveness, which is understood as his ability to participate in the economic competition of commodity producers for the most profitable areas capital investment, sales market, sources of raw materials, requires its maintenance, and sometimes even improvement.

To do this, the leader needs at least the continuation of an offensive economic policy, the preservation of current positions, and confrontation with competitors.

In any case, no matter what position an enterprise occupies in the market environment, an important condition for its survival and increase in competitiveness is the growth of labor productivity. It is higher labor productivity that has always provided and continues to provide advantages, and ultimately victory, not only for individual enterprises, their associations, industries, but also for countries.

The labor cost concept is based on labor theory cost (the main provisions of which are set out in Chapters 3 and 4 study guide). Therefore, without repeating ourselves, we only note that it is inherent in price formation to take into account both the costs of living and materialized labor for the production and sale of goods, and the ratio of supply and demand regarding them. This fully applies not only to the pricing of final products, but also to the pricing of resources. Moreover, considering the costs of firms for the creation and sale of goods, the labor concept distinguishes:

• 1) the costs of living and past (reified) labor;
• 2) capital costs.

Let us analyze these two approaches, which are closely interconnected.

Production costs as labor costs

The name itself labor concept costs indicates that they are considered primarily as labor costs. Such an interpretation of costs proceeds from the labor theory of value and fixes the self-evident fact that all wealth (apart from the gifts of nature) gives a person labor. At the same time, labor costs have a certain structure, which reflects the range and volume of resources used. The following components are distinguished in the labor cost structure:

• 1. Costs of past, or materialized, labor. They represent the costs of the means of production created in previous production processes (past labor embodied in them) and which are used as material factors in the production of new products. Past labor costs consist of:
  • a) the costs of means of labor: passive - buildings, structures, intra-production communications; active - machines, equipment and tools. They wear out, losing their useful production properties and (corresponding to physical and moral aging) transfer their value to manufactured products in the form of depreciation. Depreciation deductions are adequate, first of all, to the price of the corresponding instrument of labor and its service life. The costs of means of labor presented in depreciation fix their production consumption;
  • b) the costs of objects of labor - raw materials, materials, fuel, energy, which transfer their value to manufactured products in accordance with their prices and as each of them is used in the production of a certain batch of goods. When the means of production are purchased on credit or for borrowed funds, then their costs must include the repayment of the corresponding interest payments. If the means of labor were rented, then their costs include the payment of rent, which includes a certain part of the price of these means of labor and interest payments for hiring them from the lessor.
• 2. The cost of living labor, i.e., the realization of the ability to work employed workers(their labor force, various vocational training, different levels of qualifications and experience) required for the implementation of relevant operations, including management. The costs of living labor are divided into:
  • a) the costs of necessary labor, reproducing the necessary product ( necessary cost), which is adequate to the cost of those benefits that are required for the restoration and development of a personal factor of production, including the satisfaction of the normal needs of family members of workers (the cost of food, clothing, footwear, housing and communal services, transport services, communications, health care, education, culture and etc.), as well as deductions for social insurance and security. Necessary labor directly creates the livelihood fund of workers and their families, which is represented in modern conditions first of all, the wage fund and various social insurance and security funds (constituting a necessary product on the scale of the national economy);
  • b) the costs of surplus labor, forming a surplus product (surplus value). It represents that part of the new value created by living labor which exceeds the necessary value. The value of the surplus product - surplus value - is the result of surplus labor and the expression of its productivity, which allows workers to create more value than that which their labor power has and which constitutes the necessary value. This productivity of living labor is achieved at a certain stage of development, both of the labor force itself and of the means of production.

Although a certain level of development of the material factor of production is an objective prerequisite for the creation of surplus value (along with the qualifications of the labor force), the source of surplus value can only be the living surplus labor of workers who, as a personal factor of production, have creative creative potential (while the means of production are only transferred to new production its old value, which represents the materialized outlays of past labour).

Surplus value is a source of new investments, financing of the non-productive sphere, as well as income of the owners of material resources received in the form of profit, dividends, interest and rent. The mechanism of distribution of surplus value for profit, dividends; interest and rent will be dealt with in the second part of the course.

As for natural resources, many of them today are pure gifts of the cosmos, the appropriation of which costs nothing to people. Therefore, the use of such gifts in economic activity is not included in the cost of products in any way, for example, the force of universal gravitation, solar energy(heat and light), air, wind, precipitation, currents in water basins, a significant part water resources, decay products (humus that forms the nutrient medium of soils), all the benefits of the wild flora and fauna. Of course, if some expenditures of living and past labor are needed when they are used in economic circulation, then the value of the products produced with their help also increases by their magnitude. At the same time, one should note such a simple and understandable fact: the richer the gifts of nature in a particular area of ​​​​the earth, the cheaper there is the product that is produced with the participation or on the natural basis of these gifts. This fact unequivocally proves that natural resources in their, so to speak, virgin form (without the application of labor to them) are not included in the cost of goods produced on their basis, but, on the contrary, directly affecting labor productivity, reduce their value where these natural resources more abundant, and increase it where they are poorer. Of course we are talking only about those gifts of nature that directly affect the productivity of labor that creates the corresponding products.

In ch. 4 it was said that the value of any commodity as an objective basis of its price is not individual, but social necessary costs labor (ONST). Demonstrating the process of their formation on a conditional example, we emphasized that ONZT cannot be speculatively determined, since they are revealed in the process of exchange when supply and demand are equal. Here we will again give an abstract example of calculating the value of a commodity, taking into account the breakdown of labor costs into the costs of embodied and living labor in their parts.

Hypothetical data are given in Table. 10.1.

The example assumes the following assumptions:

• 1) we are talking about the costs of living and past labor for the production of products by four firms, and absolutely the same product in terms of its consumer value and quality;
• 2) although there are only four firms (much more could be taken, but this would only overload the example), there is perfect competition between them;
• 3) it is assumed that supply and demand are equal for these goods, and therefore their cost coincides with the selling price;
• 4) the increase in depreciation from the wear and tear of labor instruments is due to the greater technical equipment and the large scale of the capacities of the respective firms;
• 5) large firms save on the scale of production, including the purchase of large quantities of objects of labor at lower prices, as well as on management costs;
• 6) small firms use less productive means and a less skilled labor force, whose number per unit of output is greater than that of large firms, with the exception of company B;
• 7) the costs of living and past labor are given in monetary terms.

These abstractions testify to the conventionality of the above example. But it allows us to find out the market mechanism for the formation of ONCT according to the elements of labor costs.

From Table. 10.1 it can be seen that the GST per unit of goods is determined by dividing the total cost of gross output of all firms (1060) by their total production per day (90). They are approximately 11.8 and are the same as the individual unit costs of firm D, which contributes 50% of the total daily output. Consequently, it has a normal revenue and appropriates from each unit of commodity that surplus-value which corresponds to the expenditure of surplus-labour of its workers.

Table 10.1. Calculation of the cost of goods(hypothetical release data

per working day)

Firm A has an individual cost per unit of output equal to 13, i.e. 1.2 more than the TWHT. Accordingly, her total revenues out of ten goods produced by her in a day is 118 (11.8 10), although her individual total costs are 130. She will not be able to appropriate the surplus value (the result of surplus labor is 10) and even cover another part of the other costs (two units).

Firm B is somewhat better off: its individual unit costs (12) are 0.2 higher than the GST (11.8). Selling my 15 pcs. daily output for 11.8, she will receive a revenue equal to 177 (although her total cost is 180), and thus, out of 12 units of surplus labor costs, she will not appropriate only three.

Firm B turned out to be the most advanced, with individual unit costs of 11 and 0.8 less than the TWST. Therefore, realizing their 20 pcs. daily output for 11.8 each, it will not only cover all its expenses from the proceeds, but will also appropriate, in addition to the surplus value created by its workers (16 units), another 16 units of excess profit due to its superiority in the technical level and organization of production.

In the abstract example, among other things, it is assumed that all natural conditions where firms operate and the natural resources they use are the same. Otherwise, the effectiveness of the costs of living and materialized labor would be different: where they are better, productivity would be greater and individual costs per unit of goods lower, and where they are worse, productivity would be lower and individual costs per unit of output higher. Such an influence of natural conditions and natural resources convinces that they affect individual costs and through them on OHRT, determining the cost of production. But this determination of the value of goods natural factors is not direct, that is, it is not expressed in the fact that they themselves invest a certain natural element in the value, but is manifested indirectly, through an increase or decrease in the return on labor costs. Consequently, the labor concept of costs does not deny, on the contrary, it takes into account the definition of value by the natural environment, but only through its influence on labor productivity.

The foundations of the labor concept of costs were laid by W. Petty, A. Smith and D. Ricardo. But it is presented most consistently in the works of K. Marx, especially in relation to the capitalist system. Based on the labor theory of value, he developed his theory of surplus value.

The creation of surplus value is already characteristic (although not always) of the so-called simple commodity producers (peasants and artisans), who used it to expand their economy. But capitalist production is simply unthinkable without the appropriation of surplus value. K. Marx wrote in this regard: “If the working day were only enough to maintain the life of the worker, i.e., only to reproduce his labor power, then, absolutely speaking, labor would be productive, since it would reproduce, i.e., i.e. would constantly replace the values ​​he has consumed (the sum of which is equal to the value of his own labor power). But he would not be productive in the capitalist sense, since he would not produce any surplus value"*30. This is revealed in the characterization of capitalist costs.

*30: (Marx K. The theory of surplus value // Marx K., Engels F. Soch. - 2nd ed. - T. 26. Part 1 - P. 134.)

with an increase in its productivity (conditional figures)

However, the operation of the law of increasing labor productivity is not unconditional, the law does not operate automatically. It manifests itself as a tendency that can be violated under the influence of numerous factors.

A vivid example of such a violation can be the labor productivity crisis in Russia that erupted in the first half of the 1990s and has not yet been overcome at the beginning of this century. For the period 1990-1995. production of GDP per person employed in national economy countries decreased by more than 43%, in industry - by 34%, in agriculture– by 53%. In general, for 1990-2000. GDP per worker fell by almost 45%.

The growth of labor productivity does not happen by itself. For its initiation and maintenance for a long time, a variety of socio-economic conditions and the corresponding efforts of the state, business entities, and direct participants are necessary. labor process. From here - an objective need to manage the process of increasing labor productivity.

Labor productivity management is part of the broader process of labor and production management, which includes planning, organizing, directing, controlling and regulating. In relation to the process of labor productivity management, the following main elements can be distinguished in it: measurement, analysis and evaluation, planning, organization, control and regulation of labor productivity (Fig. 6.1).

Methods for measuring the level of labor productivity using indicators of output and labor intensity were discussed in the previous section. The dynamics of labor productivity is characterized by the rate of its growth and growth.

The growth rate gives an idea of ​​how many times labor productivity has increased over the period under study. An indicator of the growth rate is the labor productivity index (Ip t), calculated as the ratio of labor productivity levels of the reporting (Pt o) and base (Pt b) periods or as the ratio of the indices of production volume (Io) and labor costs (It) for the reporting period:

Ip t \u003d Pt o: Pt b \u003d Io: It.

The labor productivity index for a long period of time, for example, for a year, can be calculated as the product of labor productivity indices for shorter periods of time, for example, quarters or months:

Ip t g= Ip t 1kv * Ip t 2kv * Ip t 3kv * Ip t 4kv.

To determine the average growth rate of labor productivity, the average geometric indices of the indices are calculated. So the average quarterly index of labor productivity growth for the study period, consisting of n quarters, can be calculated using the formula:

Ip t cf = Ip t 1kv * Ip t 2kv * Ip t 3kv *…* Ip tn sq.

The growth rate of labor productivity shows how much labor productivity has changed over the period under study. The increase in labor productivity (ΔP t) is usually measured in% and can be calculated using one of the interrelated formulas:

ΔP t = Ip T * 100 – 100;

ΔP t \u003d (ΔO - ΔT) / (100 + ΔT) * 100,

where ΔО and ΔТ are, respectively, the increase (in %) of the volume of production and labor costs for the study period.

Another characteristic of the dynamics of labor productivity can be the indicator of incremental productivity (Pt Δ), which determines the increase in production volume (%) per one percent increase in labor costs:

Fri Δ \u003d ΔO: ΔT.

In terms of its economic content, this indicator is close to the concept of "marginal labor productivity", which gives an idea of ​​the increase in physical output with an increase in labor costs by one unit and a constant value of other resources used.

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Aggregate planning methods that allow determining the total amount of funds needed to pay employees of an enterprise (organization) should be combined with the detail

Formation of the structural wage fund
divisions of the enterprise (organization) For large enterprises and organizations with complex organizational structure actual is the problem formed

Terms and concepts
Annual payroll Daily payroll Payroll intensity Employer labor costs Fund planning methods

Questions for control and self-examination
1. What are the main elements of an employer's labor costs? 2. What is the wage fund, and what are its components? 3. Name the main

The indicator of the level of labor productivity, depending on the choice of units of measurement of production, can be calculated by three methods - natural, labor and cost.

If the accounting of manufactured products is carried out in natural units of measurement (pieces, meters, tons, etc.), then the indicator of the level of labor productivity is calculated natural method. In this case, this indicator is expressed by the number of pieces, meters, tons, etc. of products produced per unit of time:

Where Q- the volume of production in natural units of measurement.

The advantages of the natural method are the simplicity of calculations, the clarity and objectivity of measuring the level of labor productivity. The main disadvantage of this method is the limited scope of its application. It can only be used in enterprises or industries that produce homogeneous products or keep track of the cost of working time for each type of product. However, the scope of the natural method is somewhat expanded through the use of conditionally natural units of measurement of products.

If the accounting of manufactured products is carried out in standard hours of working time, then the indicator of the level of labor productivity is calculated labor method. In this case, the standard labor intensity is a co-measurement of various types of products or works:

Where Q- the volume of production in labor units.

The advantage of the labor method is that it can be used to measure the productivity of workers performing different kinds works. However this method is also characterized by a limited scope, since the labor intensity standards at different enterprises do not match. The labor method is applied at the level of individual production sites, where standards for the cost of working time have been developed and there are usually no prices for products.

If accounting for manufactured products is carried out in monetary terms, then the indicator of the level of labor productivity is calculated cost method. In this case, the volume of production in monetary terms is compared with the cost of living labor:

where Q is the volume of production in monetary terms.

T - labor costs

The main advantage of the cost method is that it can be used to measure the level and dynamics of labor productivity in the production of heterogeneous products. Also, this method provides the possibility of obtaining summary data on industries, territories and the economy as a whole.

In various sectors of the economy, different indicators of labor productivity are used:

• 1) in industry - the volume of production in physical or value terms per one employee of industrial production personnel, per worked man-day or man-hour; the complexity of a unit of production or work;
• 2) in agriculture - the production of products in monetary terms per one average annual worker, per one man-day worked; production of agricultural products in physical terms per one man-hour worked; labor costs in man-hours for the production of a unit of output;
• 3) in construction - the volume of construction and installation works at an estimated cost per one employee of construction and production personnel employed in construction and installation works and in ancillary industries listed on the balance sheet construction organizations, per one man-day or man-hour worked;
• 4) in trade - turnover per one employee, per one man-day worked.

It is a universal criterion characterizing the efficiency of labor costs in material production. Its versatility lies in two areas of its use as a tool at once: private - regarding individual production by an employee, workshop, enterprise, and public, relating to a region, country, or even a group of countries.

It should be recognized that this indicator is a really useful economic indicator that demonstrates the basic criterion of production efficiency, which determines, say, in the most particular case, how much product a worker will produce per man-hour (thus, the criterion for the level of social production is an economic characteristic - labor productivity .)

The formula for calculating it exists in several versions, taking into account various factors affecting production in different ways. And there are many of them. If we talk about the development of the enterprise, such factors will be its automation and increased cost reduction and material consumption, progressive logistics schemes and energy efficiency, tax optimization, as well as improving the capital structure.

The Russian Economy in the System of International Labor Productivity

The level of expenditure of living labor in goods characterizes the manufacturability of social production. This indicator is an important criterion for the country's economic potential. Russia is the leader in this indicator among the CIS countries, showing its growth from 1999 to 2011 by 60%. However, according to statistics, such growth became possible due to the fact that the day before, in the period from 1989 to 1998, labor productivity in the country systematically decreased. The formula for calculating its dynamics, compiled by the World Bank, showed that over the past decade, Russians have managed to significantly increase the competitiveness of the country's economy. In 2010, labor productivity in the Russian economy amounted to 43% of the level of developed countries that are members of the Organization for Economic Development and Cooperation (which includes 34 states, including the USA, Canada and EU countries) and 75% of the level of countries that recently joined this organization. community.

Historical evaluation of labor productivity dynamics

An interesting analysis of the dynamics was presented by Valentin Mikhailovich Kudrov, Doctor of Economic Sciences, head of the Center for International Economic Comparisons. He compared the labor productivity of the USSR and the USA in different time. The scientist believes that under Khrushchev this indicator for the Soviet Union was at the level of 35% of the US level, and under Brezhnev (which was kept silent in every possible way) it dropped significantly - to 27%. At the present time, having overcome the crisis, Russia has again reached the level of this ratio, even slightly exceeding the "Khrushchev" one.

According to the scientist, on the way to increase efficiency, it is necessary to improve the social structure, overcoming systemic pockets of inefficiency associated with:

Full loading of obsolete production facilities;

Unqualified staff;

Inadequacy labor law the challenges of modernity;

outdated technologies;

bureaucratic barriers;

Lack of staff motivation;

financial flows.

Labor productivity as an accent of modern economic policy

Economists link further growth in labor productivity with an increase in the manufacturability of production. The extensive path is irrelevant. The executive branch, exercising strategic planning economic development, of course, should monitor the compliance of macroeconomic indicators of GDP and labor costs for its production. The significance of the problem of increasing labor productivity was manifested in the state planning of relevant measures. In 2012, Russian President Vladimir Putin signed Decree No. 596, planning a long-term economic policy until 2018. This document also refers to the increase in labor productivity in the Russian national economic complex by one and a half times, compared with the level of 2011. To realize this plan, as the president himself commented, it will be possible only through the implementation of innovative scenarios for the dynamization of the economy. Moreover, in key sectors of the economy, it is necessary to reach the boundary of a fourfold increase in labor productivity!

The essence of increasing labor productivity

Cumulative Decrease Problem production costs with a reduction in the proportion of living labor in them is hallmark modern technologies. At the same time, the process of increasing labor productivity is not hidden, it is visualized by increasing the volume of production while ensuring high level its qualities: production becomes more efficient. The latter means not only an increase in its volume, but also a decrease in the cost per unit of production; optimization of the circulation cycle of goods; maximizing the rate of profit.

In addition, a long-term trend of improving the quality of work should be accompanied by an increase in its pay (as motivational factor improvement of individual performance indicators by personnel). At the level executive power how the efficiency of a person's work correlates with his personal well-being must be constantly compared. In a progressive society, a person's social status should be systematically correlated with his labor activity.

Labor productivity. Formula #1

It is obvious that the management of the process of increasing labor productivity should be based on methods for determining and evaluating it. Plans to improve the efficiency of the use of human labor are drawn up using two indicators. Classically, labor productivity is determined on the basis of output, as well as labor intensity. The output can be defined as a quotient obtained from dividing the volume of manufactured products (O) by the time spent on its manufacture, calculated according to the spent living labor (T) (see formula 1).

Labor intensity is the reciprocal of output, that is, it shows how much time an employee must spend on manufacturing products of a certain value (see formula 2.).

It should also be clarified that the volume of manufactured products is calculated in value (the most universal, common), natural, conditionally natural and labor form.

In the extractive industry, the natural form prevails, in the light industry - conditionally natural. The labor method uses a technique when the actual time spent is compared with the normative one.

Typically, output is calculated at conditional time intervals that clearly demonstrate labor costs (man-day, man-hour). However, it is obvious that this formula is approximate, qualitative. Indeed, in practice, labor productivity is a non-linear function. The calculation formula should at least depend on the number of production workers (i.e., take into account the scale of production) and the non-stop production.

Labor productivity: time trouble for extensive development

Quite specific is the relationship between labor productivity and product quality. Currently in Russian industry semi-automatic organization of production prevails. In this state of affairs, an increase in production standards will inevitably lead the worker to an increase in "manual labour". The latter circumstance, if he is inexperienced, means that he does not fulfill the plan, and if he has qualifications, the quality of the products will decrease.

How can labor productivity be extensively increased? The calculation formula will show: by increasing the length of the working day, (or by switching to a six-day working week). Profitability will indeed increase slightly due to the fact that fixed costs will remain unchanged. However, in the long term, this leads to only one thing - social tension: "the lower classes do not want, but the upper classes cannot."

Labor productivity in non-productive sectors of the economy

Should labor productivity be determined only in? The US economy, for example, shows a trend towards a significant excess of the share of services in GDP. For example, in 2010, the share of American material production in the country's GDP was less than 20%! From this it becomes obvious that the performance of an engineer, analyst is determined by other criteria, different from those relevant for an industrial worker. For them, relevant indicators of qualification in the use of special programs, access to reference data. Also, their productivity is influenced by the competence of the management and the coherence of the work team.

Regarding the management the most important criteria are knowledge of the characteristics of the entrusted enterprise and the experience of the manager.

Labor productivity. Formula 2

For greater relevance of the formula for determining labor productivity (P), we introduce labor costs into its composition, as well as the downtime factor. Idle time will be taken into account through Kpr (downtime ratio), defined as the ratio of actual downtime to total working time. The "manual labor" invested in production, expended by the labor collective, will be expressed through T1 - individual labor costs per worker, and H - the number of employees. Thus, we have obtained the second formula for determining labor productivity (see formula 3):

P \u003d (O * (1 - Kpr)) / (T1 * H) (3)

However, as we have already mentioned, labor productivity is a complex and non-linear concept. Its formula obviously depends not only on the human factor.

Labor Productivity Formula with Costs

It is precisely the problem of the expediency of investments in production that is presented in a complex way - the main criterion for the effectiveness of the country's economy. It is based on the assessment of labor productivity, analyzing it in many ways. The investor must be aware in advance what costs it will entail in its production cycle company founded by him. Therefore, it is expedient for him to estimate what costs he will incur per 1 ruble of production. Accordingly, the above formula will be expanded due to the indicators related to the unit cost of production: KZ (capital costs); EZ (operating costs); P (repair costs); OT (labor); H (taxes and obligatory payments); dr (other expenses incurred (administrative, other).

P \u003d (O * (1 - Kpr)) / (Z * T1 * H) \u003d (O * (1 - Kpr)) / ((KZ + EZ + R + OT + N + Dr) * T1 * H)

Managers' Strategies for Increasing Labor Productivity

Consideration of the economic characteristic we are studying in the context of microeconomics suggests a multifactorial environment. Automation is considered to be the leading direction of industrial development. Thus, the functions of control and management, imperfectly performed by employees, are purposefully transferred to specialized instruments and automatic devices.

Many well-known managers, starting to manage the company, begin the struggle for labor productivity with organizational measures: simplifying the structure, reducing workers who cannot cope with production standards, honing logistics, optimizing the back office. They also use the optimization of the range of products according to the criterion of profitability.

Average labor productivity

Rarely do companies meet manufacturing enterprises that produce a range of products consisting of only one product. At the same time, it is obvious that each position of the product range entails different production costs. How is average labor productivity determined? The formula that determines the average production (B s) consists of the sum of the products of the number of manufactured products for each item of the assortment (O i), multiplied by the corresponding conversion factor (K i) (see formula 4):

B c = Σ O i * K i (4)

The coefficient itself is defined as follows:

The least labor-intensive position of the assortment is revealed;

The labor input of any other position is divided by the minimum labor input. This is the desired coefficient.

The aforementioned sum of products equates, by means of conversion factors, the production of heterogeneous products to the production of homogeneous products with minimal labor intensity.

Conclusion

To achieve modern, especially for investors, many factors should be taken into account: material, technical, labor, financial. All of them, these factors, must be comprehensively taken into account by managers in order to create a strategy for a truly promising and successful production.

However, even when best organization the leading role in the progress of labor productivity at the enterprise belongs to the labor collective: production and non-production personnel. It is these people who best see the unused opportunities of "their" enterprise. Accordingly, they should be interested in partnering with the company's management: to look for reserves to increase labor productivity: to increase cost savings, reduce labor intensity.

If the personnel of the enterprise acts indirectly on the factors of production - through management, then on the reserves - directly. What are reserves? Let's answer briefly: this is rationalization work in two directions: technical and organizational. Reserves, unlike factors (which are a strategic category), are reflected more quickly and for shorter periods of time, their use demonstrates the tactics of increasing labor productivity by an enterprise.