| Categories of workers | Number of persons | Salary (thousand rubles) | Cost per year |
| 1. Director | |||
| 2. Accountant | |||
| 3. Administrator | |||
| 4. Waiters | |||
| 5. Bartender | |||
| 6. Chef | |||
| 7. Wardrobe attendant | |||
| 8. Guard | |||
| 9. Support workers |
Unified social tax (deductions in off-budget funds) is accrued at the established rate from the personnel wage fund.
The working time fund is determined according to the working time sheet - calendar.
Table 12
Calculation of the cost of services (thousand rubles)
Organizational plan.
This section of the business plan reveals organizational - legal form enterprises. The organizational structure of enterprise management (linear, functional, staff matrix) is substantiated.
Organizational management structure of Progress LLC
Rice. 9. Organizational structure of management of Progress LLC
In addition, this section also covers the following questions:
What specialists will be required, the distribution of their duties and responsibilities;
Forms of remuneration and methods of stimulation.
The performance of an enterprise is highly dependent on organizational form selected to control it. Therefore, the organizational structure of management must correspond to a specific object of management (enterprise), its goals and conditions.
One of the indicators for evaluating the effectiveness of the organizational structure is an integrated performance indicator.
Kef. = 1- Zu*Kup, Where
Zu - management costs per employee of the management apparatus;
Kup - specific gravity the number of managerial employees in the total number of personnel;
F1 - return on assets (the volume of services and products sold per unit of basic and revolving funds)
F2 - capital-labor ratio (the cost of fixed and working capital per employee).
The main requirement for the management of small businesses in the market is to ensure its adaptability (adaptability and flexibility) to changing business conditions.
Since there are no direct indicators of the effectiveness of the organizational management structure, indirect criteria are used, such as the costs of maintaining this management structure and their share in the total amount. production costs enterprises, its simplicity (the number of levels, the size of the structure, the number of departments and communication channels, the cost of maintaining the management apparatus, etc.). It is known that the more numerous the connection, the greater the number of control levels, the lower the efficiency of the control system.
Linear-functional enterprise management system is the most effective for small businesses.
Financial plan.
This section of the business plan addresses the issues of financial support for the activities of the company and the most efficient use of available resources. Money based on an assessment of current financial information and forecasts for the sale of services in subsequent periods.
In this section of the business plan, the following calculations are made:
distribution net profit;
the balance of funds;
income and expenses of the enterprise;
the company's financial plan;
Calculation (chart) of the break-even point.
· forecast balance of assets and liabilities of the enterprise.
Rates
The program of production and sale of products.
Capital requirements
| Unit | Qty | Unit price, thousand rubles | Cost, thousand rubles | |
| Fixed assets | ||||
| Building | ||||
| structures | ||||
| cars and equipment | ||||
| Vehicles | ||||
| Tools, inventory. | ||||
| working capital | ||||
Need in working capital- ___________________ rub.
TOTAL need for investments _________________ rub.
The need for raw materials, materials, products
| Name of raw material, material, product | Consumption per unit of output, services in kind | Unit price in kind | Output of products, provision of services in kind | Demand in kind 2*4 | Cost per total issue 2*3*4 |
Calculation of the company's need for resources for the production program in the planned year.
Cold water and wastewater
Population (including VAT) 24.40
Other consumers (excluding VAT) 44.11
Hot water RUB 198.81/mⁿ
Electricity including VAT per kWh 3.08
Natural gas- 3 785 rubles. for 1000 cu. m.
Thermal energy - 1235.03 rubles. per Gcal (including VAT).
The main task in the organization of production is to ensure the implementation of the production budget while reducing costs and achieving the planned quality indicators.
indicates what facilities, premises and resources you plan to use to run your business: what building you are going to work in, what furniture, machinery and equipment you need for your business, as well as what raw materials and materials will be used to produce goods or provide services.
You will need to explore your material needs in the same way you did for the equipment you need. In order to do this correctly, you should prepare detailed drawings of the product you plan to produce (you will need these drawings anyway). Based on these drawings, you will be able to draw up a list of materials for each product in the future, i.e. a list of materials indicating their required quantity per one product (consumption rate). You will then need these lists in order to calculate all the material needs.
You also need to know which suppliers you will order from, the order form, the cycle of deliveries, the conditions for returning defective goods.
Specify goals for the planned year
There are two main goals for this year:
increase sales by at least 20%;
achieve at least 50% profitability of export sales.
The main production assets of an enterprise are the means of labor involved in many production cycles, retaining their natural form and transferring value to the manufactured product in parts, as they wear out. The law of reproduction of fixed capital is expressed in the fact that in normal economic conditions its value, introduced into production, is fully restored, providing an opportunity for constant technical renewal of the means of labor. With simple reproduction at the expense of the depreciation fund, enterprises form new system tools, equal in value to worn ones. To expand production: new investments are required, attracted additionally from profits, contributions from the founders, the issue of securities, loans, etc.
In the management of fixed assets, a differentiated system of valuations is used, which is determined by the target setting for measuring the value of fixed capital: for internal production activities and evaluation of results, for depreciation and tax calculation, for sale and lease, collateral transactions, etc. Basic types of valuations of fixed assets are: initial, replacement and residual value.
The total initial cost of fixed assets is the sum of actual costs in current prices for: the acquisition or creation of labor instruments: the construction of buildings and structures, the purchase, transportation, installation and installation of machinery and equipment, etc. Over time, disproportions and contradictions.
The replacement cost expresses an assessment of the reproduction of fixed assets in modern conditions at the time of revaluation.
Lesson 7 Product cost planning
d / z Determination of the number of personnel, payroll. Planning the main indicators characterizing the production program of the organization.
Enterprise personnel
Personnel (labour personnel) of the enterprise - the main composition of qualified employees of the enterprise, firm, organization.
Usually, the labor personnel of an enterprise are divided into production personnel and personnel employed in non-production units.
The largest and main category of production personnel is the working enterprises (firms) - persons (workers) directly involved in the creation of wealth or work to provide production services and movement of goods. Workers are divided into main and auxiliary.
The main workers include workers who directly create commercial (gross) products of enterprises and are engaged in the implementation technological processes, i.e. a change in the shape, size, position, state, structure, physical, chemical and other properties of the objects of labor.
Ancillary workers include workers engaged in the maintenance of equipment and jobs in production shops, as well as all workers of auxiliary shops and farms.
Auxiliary workers can be divided into functional groups: transport and loading, control, repair, tool, economic, warehouse, etc.
Managers - employees holding the positions of heads of enterprises (directors, foremen, chief specialists, etc.).
Specialists - employees with higher or secondary specialized education, as well as employees who do not have special education, but occupy a certain position.
Employees - employees involved in the preparation and execution of documents, accounting and control, economic services (agents, cashiers, clerks, secretaries, statisticians, etc.).
Junior service personnel - persons holding positions for the care of office premises (janitors, cleaners, etc.), as well as for servicing workers and employees (couriers, messengers, etc.).
The ratio of various categories of workers in their total number characterizes the structure of personnel (personnel) of the enterprise, workshop, site. The structure of personnel can also be determined by such characteristics as age, gender, level of education, work experience, qualifications, degree of compliance with standards, etc.
Production personnel - employees engaged in production and its maintenance - make up the bulk of labor resources enterprises. Planning of labor resources is carried out by determining the needs for workers, specialists and employees by category. For these purposes, a staffing table is drawn up for workers and employees separately.
Staffing of workers
When calculating the number, first, approximate calculations are carried out, taking into account the fund of time and the fulfillment of production standards. The number of auxiliary, auxiliary workers is calculated separately. The number of specialists, employees and other categories of managerial personnel is determined by regular staff.
Staffing of specialists and employees X
| Category name | year | |||
| Need, people | Avg. salary, rub | Accruals on salaries, rub. | Expenses | |
| Main production workers | ||||
| Turner | ||||
| miller | ||||
| total | ? | |||
| Auxiliary production workers | ||||
| Loader | ||||
| storekeeper | ||||
| total | ? | |||
| Specialists and employees | ||||
| Accountant | ||||
| Manager | ||||
| total | ? |
Planning the needs of the enterprise in personnel
Introduction ................................................ ................................................. ........... 3
1. Methodological foundations planning the enterprise's need for personnel 5
1.1. Goals, objectives, functions and place of planning the need for personnel in the system of intra-company planning of the enterprise.................................................................. ............. 5
1.2. Factors influencing the need for personnel, tasks and bases for its identification, planned indicators .................................................................. ................................................. 9
1.3. Evaluation of the quantitative need for staff............................................... 11
1.4. Planning for quality staffing needs............................................. 15
2. Analysis of the practice of planning the need for personnel at Komplekt LLC 19
2.1. Characteristics of "Komplekt" LLC, analysis and evaluation of the main economic indicators of its activities.................................................................. ....................................... 19
2.2. Analysis of the system of intra-company planning and personnel planning, indicators of the need for personnel .............................................................. ............................... 23
2.3. Analysis of methods for planning the quantitative need for personnel at Komplekt LLC.................................................................. ................................................. ............... 26
2.4. Analysis of quality requirements planning methods ( quality composition) in the staff at Komplekt LLC .............................................. .............................. 29
2.5. Conclusions of the analysis: assessment of the effectiveness of the current practice of planning the need for personnel at the enterprise ...... 33
3. Proposals for restructuring the practice of planning the need for personnel at Komplekt LLC.................................................................. ................................................. ......... 34
Conclusion................................................. ................................................. ..... 40
Bibliography................................................ ......................................... 43
Introduction
The effective operation of enterprises in a market economy becomes possible only if social and economic development plans are developed that contribute to a more rational distribution of resources, stimulate employees to implement their decisions in future work and improve coordination of actions in the organization.
The enterprise planning system includes the planning of the enterprise's need for personnel.
The efficiency of production depends on the qualifications of the employees of the enterprise and their professional labor, which affects the volume and growth rate of manufactured products, the use of material and technical means. The growth of labor productivity is the most important condition for the development productive forces countries and
main source of national income growth. On the growth of labor productivity specific enterprise affects existing system remuneration, since payment is a stimulating factor for the growth of labor qualifications, improving the technical level of the work performed.
Planning of labor and wages at enterprises includes the planning of labor productivity indicators, the calculation of the number of personnel by categories of workers, and the planning of the wage fund of workers.
Target term paper consists in considering the process of planning the needs of the enterprise in personnel.
To achieve this goal, it is necessary to solve the following tasks:
1. Consider the goals, objectives, functions and place of planning the need for personnel in the system of intra-company planning of the enterprise;
2. To study the factors influencing the need of the enterprise for personnel, the tasks and the basis for its identification;
3. To study the methodology for planning the quantitative and qualitative needs for personnel;
4. Give brief description the object of study of the course work, to analyze the main economic indicators of its activities;
5. Conduct an analysis of the system of intra-company planning and personnel planning used at the enterprise, indicators of the need for personnel.
6. Evaluate the methods used at the enterprise for planning the qualitative and quantitative needs for personnel.
7. Based on the assessment of the effectiveness of the current practice of planning the need for personnel, to make proposals for its improvement.
The object of study of the course work is the company OOO "Komplekt".
The subject of the course work is the process of planning the needs of the enterprise in personnel.
The theoretical and methodological basis of the course work are the works of leading economists published in educational economic literature and periodicals.
Structurally, the course work consists of an introduction, three chapters, a conclusion and a bibliographic list.
1. Methodological bases for planning the needs of an enterprise for personnel
1.1. Goals, objectives, functions and place of planning the need for personnel in the system of intra-company planning of the enterprise
The labor force, as interpreted in the course of economics, is the totality of the physical and mental abilities of a person, his ability to work. In the conditions of market relations, the “ability to work” makes labor power a commodity. But this is no ordinary product. Its difference from other goods is that, firstly, it creates value more than it costs itself, secondly, without its involvement it is impossible to carry out any production, thirdly, the degree (efficiency) of using the main and circulating production assets.
Personnel planning should provide answers to the following questions:
· how many workers and what level of qualification, when and where will be needed (planning the need for personnel);
How can you attract the necessary and reduce unnecessary staff, taking into account social aspects(planning to attract or reduce staff);
How can you use employees in accordance with their abilities (planning the use of personnel);
How can you purposefully promote the development of staff and adapt their knowledge to changing requirements (planning personnel development);
What costs will be required by the planned personnel activities (expenses for maintaining and attracting personnel).
The main tasks of planning the need for personnel:
· development of personnel planning procedure, coordinated with other types of planning;
linking personnel planning with the strategic planning of the organization;
organization effective interaction between planning group personnel service And planning department organizations,
implementation of decisions that contribute to the successful implementation of the organization's strategy,
Assisting the organization in identifying key staffing challenges and needs in strategic planning,
Improving the exchange of information on personnel between all departments of the organization.
Personnel planning includes:
Forecasting the future needs of the organization in personnel (for its individual categories);
study of the labor market (market of qualified work force) and the program of measures for its “development”;
analysis of the system of workplaces of the organization;
· Development of programs and activities for personnel development.
Personnel planning must necessarily be based on the long-term plans of the organization and included in the intra-company planning system.
The most common mistake in planning the needs of an enterprise for personnel is the desire to focus on short-term business goals and the unwillingness to coordinate them with the long-term plans of the organization.
The problems of personnel planning are due to:
1. The difficulty of the personnel planning process, due to the complexity of predicting labor behavior, the possibility of conflicts, and so on. The possibilities of future use of personnel and their future attitude to work are predicted, if at all possible, with a high degree of uncertainty.
2. The duality of the system of economic goals in personnel policy. If, when planning in the field of marketing, investment, and so on, planning goals affect economic aspects, then when planning personnel, components are added social efficiency. If in other areas it is possible to operate with quantitative values (amounts, units), then the data in personnel planning are predominantly qualitative in nature (data on abilities, assessment of the work done).
Workforce planning includes the following steps:
The first stage: an assessment of the available labor resources, which makes it possible to judge the necessary changes in the number of employees, is based both on data on the volume of work performed and on an analysis of its content. The purpose of such an analysis is to clarify the tasks for individual groups of performers and the formation of adequate qualification requirements, as well as identifying reserves for increasing labor productivity in each specific area of work.
In economic practice, several methods of analyzing the content of work are used. This is a photograph of working time, during which the tasks and actions performed by the employee are determined and recorded in time, and based on the results of which the degree of expediency and the role of the significance of individual labor actions can be sufficiently assessed.
Another method involves collecting the necessary information by interviewing employees or their immediate supervisors. It is also possible to use a questionnaire when employees fill out a standard questionnaire or give a free-form written description of the content of their work.
The second stage: the prospective need for labor is determined by predicting the number of personnel required to realize the future goals of the enterprise. These goals may be associated with the expansion of the sales market for the company's products, with the diversification of production, with organizational shifts, with changes in the external economic environment. In all these cases, a possible change in the content and scope of work within the enterprise is predicted and the foreign market labor force and the available labor force.
The second stage involves determining the total scope of work of the enterprise and its distribution in the context of individual groups of performers. For example, at trade enterprises, the total volume of work performed is determined, first of all, by the planned volume and composition retail trade, as well as the range and volume of additional services they provide to customers. The size of the trading area and the trading technologies used (primarily the method of selling goods used) also have a certain influence on the volume of work being formed.
The total amount of work performed should be distributed among individual groups of performers. This distribution is based on the division of labor, i.e. on the relative isolation of various types of activities commercial enterprise.
Then, at the third stage, in accordance with the planned need for labor resources, the enterprise recruits workers, which consists in creating a residual number of candidates for all positions and specialties. Sufficiency in each specific case is determined by the degree of rigidity of qualification requirements. Recruitment is conducted from external and internal sources work force.
1.2. Factors influencing the need for personnel, tasks and bases for its identification, planned indicators
The main goal of managing the number and composition of personnel (as well as identifying the enterprise's need for personnel) is to optimize the cost of living labor for the performance of the main types of work related to the activities of the enterprise, and to ensure that the necessary jobs are filled by employees of the relevant professions, specialties and skill levels. The implementation of this function of personnel management to the greatest extent should be linked to the overall management strategy, because the labor potential formed at the enterprise will ensure the implementation of all strategic goals and directions of its activities.
The specific definition of the need for personnel is the calculation of the required number of employees by their number, qualifications, time, employment and placement in accordance with the current and future development tasks of the enterprise. The calculation is made on the basis of a comparison of the estimated need for labor and the actual state of security on a certain date and represents an information basis for making management decisions in the area of personnel recruitment, training and retraining .
We can distinguish the following factors that affect the need for personnel in an enterprise (Table 1.1).
Table 1.1
Factors affecting the company's need for personnel
1. Factors that exist outside the enterprise. |
|||
1.1. Changing market conditions | Sales opportunities enterprises Cost price | ||
1.2. Change in market structure | |||
1.3. Competitive relations | |||
1.4. Policy driven data | |||
1.5. Tariff Agreement | |||
2. Factors existing on the enterprise (internal) |
|||
Quantitative and qualitative staffing needs (new demand or reduced demand) | |||
Number of staff required Volume and quality of finished products | |||
Additional need for workers to replace retired | |||
Irrational use of personnel Reducing the volume of production | |||
Personnel policy | |||
1.3. Assessment of the quantitative need for personnel
Using the econometric method, the need for labor is derived from the estimated levels of final demand for goods and services in the economy for some year in the future.
The trend projection method involves the transfer of past trends, changes in the size of the aggregate labor force and its structure for the forecast year.
The normative method can be illustrated by the following formula:
P i \u003d K i OF s (1 + K of),
where Pi - i-th need categories of workers;
K i - absorption coefficient;
OF s - fixed assets in the base period;
K of - the predicted growth rate of fixed assets.
In addition, such methods of determining the number can be used, such as the method " typical enterprise», expert assessments, as well as probabilistic methods.
Rationing of labor costs for execution individual works, provides for the development and use of a certain system of labor standards at trade enterprises. This system may include: population norms, time norms, production norms, service norms.
The norms of the number determine the number of workers required to perform a certain amount of work. Such norms are recommended to be developed at large trading enterprises that have a network of stores of the same product specialization widely diversified across regions. The main criterion for differentiating population norms in this case may be the volume of trade or the size of the trading area.
The norms of time determine the necessary time spent by one or a group of employees to perform certain types of work (per unit of work). At trade enterprises, such norms are usually set at the operations of an auxiliary trade and technological process (packaging of certain groups of goods, unloading of certain types of transport, etc.). Such norms are expressed in man-hours or man-minutes.
Production rates determine the amount of work in value or natural units of measurement that must be performed by one or a group of workers within a certain period of time. Production standards at trade enterprises are usually set for the main professions of employees of trade and operational personnel (salespeople, cashier controllers, etc.).
Service rates determine the required number of pieces of equipment, area, jobs, which must be serviced by one or a group of workers during a shift or other period of time. At trade enterprises, they are usually installed for certain professions of auxiliary workers (for mechanics commercial equipment, cleaners, etc.) .
The main task of analyzing the dynamics of personnel is to establish trends in changes in its quantitative and qualitative composition from the standpoint of compliance with the pace of development economic activity trading enterprise. To this end, the growth rate of the number of certain categories of workers is compared with the growth rate of trade turnover, the volume of paid services sold, gross income, profits, and some other indicators. Particular attention in this section of the analysis should be paid to the study of trends in the professional and qualification composition of employees, its compliance with the volume and complexity of certain types of work performed at the enterprise.
The calculation of the planned number of employees can be carried out on the basis of the developed standards or on the basis of the number of jobs and the planned balance of working hours. The second method is usually used to determine the need for salespeople, cashier controllers, sales floor cashiers, i.e. personnel providing direct customer service. When calculating their number, they proceed from the number of jobs established in the trading floor for workers of certain professions and the mode of operation of the store.
When planning the required number of workers of these professions, their attendance and average number of employees are determined. The turnout number is the number of employees who must be at work every day to ensure that all provided jobs are filled during the entire time the store is open, taking into account the time spent on preparatory and final operations (layout of goods, calculation of revenue, etc.).
The calculation of the attendance number of employees of these professions is carried out according to the following formula:
Chya - the number of employees, people;
Rm - the number of jobs for workers in this profession, provided for in the trading floor, one;
Vm - the amount of time the store is open per week, hours;
Vpz - the amount of time spent on the implementation of preparatory and final operations per week, hours;
Вр—planned working time fund of one employee per week, hours.
The average headcount is the total number of employees that the store needs, taking into account the replacement of employees who go on vacation, are absent due to illness or for other reasons. It is determined by multiplying the headcount by the replacement rate for temporarily absent workers. This coefficient is calculated by dividing the nominal fund of working time in the period (i.e., the total number of working days in the period) by the planned number of working days per employee in the same period (taking into account the planned absenteeism for good reasons provided for by the current labor law, collective labor agreement or conditions of individual labor contracts). Calculation average headcount workers of these professions is made according to the following formula:
Chs - the average number of employees, people; Chya - the number of employees, people; Rp - the total number of working days in the planning period; Рр - the planned number of working days of one employee.
The calculated planned average number of sellers, cashiers, cashier controllers can be reduced taking into account the performance of part of their work by employees of other positions and professions (if such a practice has developed at the enterprise).
Based on the results of the calculation of the planned need for employees of individual positions, professions and skill levels, the company draws up a staffing table. It also reflects part-time or part-time employees. working week(for such positions and professions, the corresponding share of the staff unit is shown).
The formation of the personnel of the enterprise provides for the implementation of a set of measures to select the necessary workers in the labor market, their training in the relevant educational institutions, as well as to improve the skills of their own employees. This ensures the replacement of retired workers.
When solving problems of personnel movement management Special attention should be given to preventing its fluidity. The level of staff turnover is estimated by the formula:
Utp - the level of staff turnover in the period,%; Рс - the number of employees who quit their jobs in the period under review own will, people; Ria - the number of employees dismissed in the period under review at the initiative of the administration, people; Chs - the average number of employees in the period, people.
Prevention of the dismissal of employees at their own request is ensured by the identification and satisfaction of their work motivation, as well as ensuring adaptation again accepted workers(especially in the first six months of their work).
1.4. Planning for quality staffing needs
Of particular difficulty is the assessment of the need for managerial personnel. In this case, it is necessary to take into account, at a minimum, the ability of personnel to determine rational operational and strategic goals functioning of the enterprise and to carry out the formation of optimal management decisions that ensure the achievement of these goals.
The qualitative composition of employees is characterized by general education, vocational qualification levels, gender and age and in-house structures.
Many researchers believe that the productivity of skilled workers, compared with unskilled workers, is higher on average by 15...25%.
Planning for the qualitative need for personnel begins with an analysis of the professional and qualification level of employees (by comparing the available number of specialties with the number necessary to perform each type of work in sections, teams and the enterprise as a whole). This reveals a surplus or shortage of workers for each profession (1.2).
Table 1.2
Analysis of changes in the structure of labor resources
The social significance of the optimal composition of personnel by sex, age, qualifications is to achieve better demographic conditions, to create satisfaction in the relationship in the team between performers and managers.
When forming stable and efficient labor collectives, it is necessary to take into account all these qualitative characteristics.
Further, based on the results of the analysis, the planned qualification requirements for future employees of the organization and the proposed structure of employees by professional level are formed.
Selection is usually made on the basis of information about the candidate's basic and special education, level of professional skills, work experience in the specialty, age, etc.
Most often, in the selection, methods such as interviews, tests, and verification of candidates in assessment centers are used.
The most widely used method is the interview. When it comes to tests, there are quite a few types. One of them allows you to establish the ability of the candidate to perform the proposed work by directly demonstrating skills, the other type is testing, which allows you to assess the level of intelligence, emotional stability, frankness, self-confidence, etc.
Such tests are only useful if there is a significant relationship between test scores and actual performance.
Applicants are screened at evaluation centers in three cases where these centers exist as elements of the labor market. In such centers, the ability to perform work-related tasks is established by modeling methods, using psychological tests and interviews.
The selection of candidates in the assessment centers is quite expensive, therefore it is used mainly for applicants for senior positions.
2. Analysis of the practice of planning the need for personnel at Komplekt LLC
2.1. Characteristics of Komplekt LLC, analysis and evaluation of the main economic indicators of its activities
The object of study of the course work is a limited liability company "Kit".
Komplekt LLC was founded in October 2001, the main activity of the company is the production and sale of furniture, plastic windows, doors. The prices for the manufactured and sold products of Komplekt LLC are similar to the prices of competing firms.
Society is legal entity, has a bank account, a seal and a stamp with its name. The main generalizing indicator of the financial results of economic activity of Komplekt LLC is net profit.
Komplekt LLC is an independent business entity operating in accordance with the Charter and the legislation of the Russian Federation.
The supreme governing body of Komplekt LLC is the meeting of participants. It is within its competence to determine the main directions entrepreneurial activity, consideration and approval of estimates, reports and balances, election and recall executive body And audit commission, determination of wage conditions officials, distribution of profits and determination of the procedure for covering losses, etc.
The work of the enterprise is aimed at organizing comprehensive service customers and contributing to the formation of a stable and extensive client base as well as attracting new customers. The enterprise has its own retail trade network.
The purpose of the activity of Komplekt LLC is to make a profit in the process of production and sale of furniture products and to meet the existing demand for it in the market.
The structure diagram of Komplekt LLC is shown in Figure 2.1.
Rice. 2.1. Organizational structure of Komplekt LLC
The authorized capital of the enterprise was formed during the formation of the company in the amount of 10,000 rubles, and consists of equal contributions from the two founders of the company.
In 2004, the company's staff consisted of 41 employees.
In LLC "Komplekt" accounting is maintained by the chief accountant of the enterprise. Chief Accountant appointed to office CEO, has the rights and is endowed with the duties specified in federal law“On Accounting” dated November 21, 1996 No. 129-FZ, and summarized in the job description.
The chief accountant determines together with the head of the enterprise accounting policy enterprise for the current year, ensures accounting and timely compilation financial statements, leads the personnel department of the organization, and also, in accordance with the order of the head of the organization, is a cashier (conducts cash transactions).
The main economic indicators of financial and economic activity, presented in Table 2.1, allow us to conclude that there is a steady increase in revenue from product sales and profits from sales (in 2002, revenue from product sales increased by more than 6 times compared to 2000 and amounted to 75,578 thousand rubles).
Table 2.1
The main economic indicators of the financial and economic activity of OOO "Komplekt" for 2002-2004.
The main accounting document representing the results of the company's activities for certain period, is the Profit and Loss Statement (Form No. 2). Let us analyze the dynamics of proceeds from the sale of products of Komplekt LLC for 2002-2004. (Table 2.2).
Table 2.2
Analysis of the dynamics of revenue from the sale of products of Komplekt LLC
for 2002-2004
Indicators | |||
Rice. 2.2. Dynamics of proceeds from product sales
OOO Komplekt for 2002-2004
Based on the data presented in Table 2.2 and Figure 2.2, we can conclude that the amount of proceeds from the sale of products of OOO "Komplekt" for 2002-2004. increased by 64,189 thousand rubles. (from 11,389 thousand rubles in 2002 to 75,578 thousand rubles in 2004), i.е. by 564%, while the main increase in revenue occurred over the period from 2002 to 2003. (the amount of revenue increased by 41,880 thousand rubles, or by 368%). And in comparison with 2003, the volume of sales increased by 22,309 thousand rubles.
2.2. Analysis of the system of intra-company planning and personnel planning, indicators of the need for personnel
LLC “Komplekt” uses budgeting to plan performance indicators.
The head of each division is responsible for the income received in the course of the production and economic activities of the division and the appropriateness of the expenses incurred.
For each division, planned income and expenditure budgets are developed, within which the heads of responsibility centers have the opportunity to make their own decisions. The performance of the unit is assessed by comparing planned and actual budget indicators.
The process of developing budgets is organized in LLC "Komplekt" as follows: the heads of responsibility centers develop budgets for sales, expenses and consolidated budgets for income and expenses for a month, a quarter in the following terms:
Until the 30th day of the last month of the quarter, budgets for the next quarter are developed (for example, until March 30, budgets are developed for the 02nd quarter of the current year);
Until the 30th day of each current month, budgets for the next month are developed (for example, on January 30, budgets for February are formed).
The director reviews the formed budgets of responsibility centers within 5 days, makes the necessary changes and approves them. The approved sales budgets, income budgets and consolidated budgets of income and expenses of all divisions of Komplekt LLC are the basis for planning the general income of Komplekt LLC, the formation of a procurement plan, inventory balances and expenses of the enterprise.
Volume of future sales (volume goods sold), approved in the sales budget, gives the head of the division a benchmark in the work, an idea of the market share that the division should strive to win.
The sales budget is an operating budget that contains information about the planned sales volume, price and expected income from the sale of each type of goods (products).
Sales budgets are expressed in both monetary and physical units and help determine the impact of price, output, and inflation on a business's cash flows.
In the future, the sales budget will become the basis for planning the procurement budget at the enterprise.
The amount of future expenses for the sale of products is summarized in the unit's expense budget. The expense budget is an operating budget that contains information about the planned expenses of the responsibility center in the current reporting period.
The next budget for the head of the responsibility center is the consolidated budget of income and expenses, which summarizes the income and expenses of the unit and gives an idea of the amount of profit generated during the activities of the unit. In this case, the budget of income and expenses serves as a guideline for the head of the department of OOO "Komplekt" as the head of the profit center.
The budgeting process at Komplekt LLC consists not only in the formation of budgets, but also in monitoring their execution and determining the reasons for deviations from the planned indicators.
Budgetary control is the process of comparing actual results with budgeted ones, analyzing deviations and making the necessary adjustments.
To do this, the heads of responsibility centers, by the 05th day of the month following the reporting one, must provide the director with the actual sales budget for item positions (it can be generated on the basis of the "Sales Analysis" report generated in the "1-C: Enterprise" program), the actual budget of expenses and the actual income and expenditure budget.
The head of each of the divisions of Komplekt LLC, as the head of the income center, has the opportunity to control the volume of sales of goods in order to increase the indicators of sales proceeds, which is an effective means of stimulating the personnel of the division and focusing it on results.
The performance of each income center LLC "Komplekt" is evaluated on the basis of the achieved turnover of the sale of goods.
The head of each department of Komplekt LLC, as the head of the cost center, has the ability to control the level of costs in the department in order to minimize them in order to achieve the maximum amount of profit.
The head of each responsibility center, in an effort to increase revenue from the sale of goods, reduce costs for current activities and increase the profit of the unit, has an interest in the results of his work, becomes more proactive, helps the top management of the company to see the "problem" areas of the enterprise and propose ways to solve emerging problems .
In the current planning system at Komplekt LLC, there is no clearly defined system for planning the enterprise’s need for personnel; headcount planning takes place in the short term based on the average headcount at the time of the formation of income, expenditure budgets and the income and expenditure budget for the coming month and quarter.
2.3. Analysis of methods for planning the quantitative need for personnel at Komplekt LLC
LLC "Komplekt" independently forms a labor collective capable of achieving high final results in conditions of full cost accounting, self-financing, on the basis of self-government, ensures that personnel meet the requirements of modern production, develops efficiency and responsibility among employees for solving production problems.
The availability of labor resources of the economy is the sum of the actual number of permanent, seasonal and temporary workers, managers and specialists.
At present, 41 people work in OOO Komplekt. The average age of employees is 37 years (Table 2.3).
Table 2.3
Availability and security of labor resources
OOO Komplekt for 2002-2004
In general, the average annual number of employees in 2004 increased by 52% compared to 2002, which is 14 people (fig. 2.3).
Fig.2.3. Dynamics of the average annual number of employees of "Komplekt" LLC for 2002-2004, pers.
The determining value of the characteristics of the qualitative composition of labor resources has a systematic study of their movement and fluidity. A permanent composition of personnel is an important prerequisite for a fuller use of working time and an increase in labor productivity.
The analysis of the movement of the labor force is carried out according to a certain system of indicators related to the hiring and dismissal of workers (Table 2.4).
Table 2.4
Dynamics of indicators of the movement of the labor force LLC "Komplekt"
for 2002-2004
The intensity of the inflow or outflow of labor is determined by the ratio of the number of arriving and departing workers for the analyzed period to the total average annual number of employees.
In OOO "Komplekt" the inflow rate in 2004 is 10%, and the outflow rate is 2%, which favorably characterizes changes in the number of the enterprise's personnel. All employees of LLC "Komplekt" are dismissed of their own free will, there were no dismissals for violation of labor discipline.
To take into account the completeness of the use of labor resources in the enterprise, it is necessary to keep records of working time and evaluate the effectiveness of its use.
To record working time, work schedules are used, in which the days and duration of work of each employee are noted individually. Comparison of the maximum possible working hours and hours worked characterizes the degree of its use. Consider this indicator in table 2.5.
Table 2.5
Completeness of the use of labor resources LLC "Komplekt"
for 2002-2004
As can be seen from table 2.6. for 2002-2004 the use of the working time fund is effective and averages 98%.
For 2002-2004 there was an increase in the value of the coefficient of use of the annual fund of working time (by 2%).
The planning of the quantitative need for personnel takes place at Komplekt LLC using the design method.
Based on the trends of the previous period (usually last year), the financial director of Komplekt LLC plans the need for the enterprise's personnel for the next quarter.
At the same time, the average number of the enterprise for 2002-2004. practically did not change, so the planning of the need for personnel occurs only to replace retired workers.
The prevention of the dismissal of employees at their own request is ensured by identifying and satisfying their labor motivation, as well as ensuring the adaptation of newly hired employees (especially in the first six months of their work).
2.4. Analysis of methods for planning a qualitative need (qualitative composition) in personnel at Komplekt LLC
In LLC "Komplekt" in 2002-2004. the optimal composition of personnel by sex and age is observed (Fig. 2.4.), Which affects the formation of a favorable climate in the team and the creation of satisfaction in the relationship between performers and managers.
Rice. 2.4. Structure of the average annual headcount
OOO Komplekt in 2002-2004 by gender
The development of production is ultimately determined by the extent to which it is provided with a labor force for each category, profession, what is its qualification. Consider the number of employees by category over the past 3 years (Table 2.6).
Table 2.6
Analysis of changes in the structure of labor resources
As can be seen from Table 2.6, the largest share in the personnel structure of Komplekt LLC is occupied by workers (in 2004 their share was 61%), then management personnel (in 2004 it was 27% of the total number of employees) and service personnel (in 2004 - 12%, Fig. 2.5.).
Analysis of Table 2.7 shows that the number of employees of Komplekt LLC increased in 2004 compared to 2002 by 14 people (52%), while the number of workers increased in 2004 compared to 2002 by 10 people (67%) , the number of management personnel - by 2 people (by 22%) and the number of service personnel also for 2 people (67%).
As regards the composition of the personnel of LLC "Komplekt" by level of education, about 68% of employees have higher professional education (in 2004, out of 41 people, 28 had higher professional education, Table 2.8). This is very good indicator, since the labor productivity of skilled workers, compared with unskilled workers, is on average 15% higher.
Table 2.8
Staff Composition OOO "Komplekt" by level of education
for 2002-2004
Planning the qualitative need for personnel at Komplekt LLC, the financial director begins with an analysis of the professional and qualification level of employees.
LLC “Komplekt” prefers to hire employees with higher professional education and work experience in their specialty for at least three years.
When forming a qualitative composition and planning recruitment, they prefer to hire specialists under the age of 40 years.
When planning the quality needs for personnel, special attention is paid to improving the skills of our own employees. For this, employees are sent to seminars and special courses.
2.5. The conclusions of the analysis: evaluation of the effectiveness of the current practice of planning the need for personnel at the enterprise
As shown by the analysis carried out in the second chapter of the course work, there is no system for planning the quantitative and qualitative needs for personnel at Komplekt LLC.
Headcount planning at Komplekt LLC takes place for the short term based on the average headcount at the time of the formation of income, expense budgets and the income and expenses budget for the coming month and quarter.
The absence of a personnel planning system at Komplekt LLC is due to the relatively constant composition of the enterprise's employees and the absence of drastic changes in the financial and economic activities of the organization.
3. Proposals for restructuring the practice of planning the need for personnel at Komplekt LLC
Analysis of the use of labor resources by Komplekt LLC for 2002-2004. allows us to conclude that the enterprise uses labor resources efficiently, created optimal structure personnel by sex, age and level of education, which affects the formation of a favorable climate in the team and the creation of satisfaction in the relationship between performers and managers.
For a clear regulation of long-term goals, it is necessary, in addition to short-term ones, to form long-term development plans for Komplekt LLC for a period of three years and a year.
into the system long term planning LLC "Komplekt" must include planning for the needs of the enterprise in personnel.
At the same time, special attention should be paid to increasing the productivity of workers.
The increase in labor productivity is the main factor in increasing the economic efficiency of production. Labor productivity expresses the degree of efficiency of the labor process. Its growth is manifested in an increase in the amount of output produced per 1 average worker per unit of time or in saving time spent per unit of output.
Let us imagine the dynamics of the average annual labor productivity of Komplekt LLC in 2002-2004. (Table 3.1).
Table 3.1.
Dynamics of the average annual labor productivity of Komplekt LLC
in 2002-2004
Table 3.1 data. indicate an increase in 2002-2004. in Komplekt LLC, the average annual labor productivity by 1,421.55 thousand rubles, which positively characterizes the activity of the enterprise and shows that the rate of simple production of products far exceeds the growth rate of the number of employees.
Rice. 3.1. Dynamics of increase in average annual labor productivity
OOO Komplekt for 2002-2004
An important point in personnel assessment is the development of organizational and financial plans staffing, including: development of a program of measures to attract personnel; development or adaptation of methods for assessing candidates; calculation of financial costs for recruiting and assessing personnel; implementation of assessment activities; development of personnel development programs; assessment of costs for the implementation of personnel development programs.
To determine the required number of employees of a trading enterprise and their professional and qualification composition, the production program for the development of the enterprise (the planned volume of trade), the planned increase in labor productivity and the structure of work allow.
There is one more direction of planning the needs of the enterprise for personnel and increasing the productivity of the products of Komplekt LLC - material incentives employees in the form of bonuses. Currently, the company has a time-based form of remuneration, according to which wages are determined based on the amount of time worked and established tariff rates or salaries.
In order to ensure a stable growth in labor productivity, so that wages perform their stimulating function, management must clearly link wages, promotions with labor productivity indicators, output, for which a bonus system can be introduced.
The following features of the effective use of the bonus system can be distinguished:
Bonuses should not be common, as they will be perceived simply as part of the normal salary under normal conditions.
The bonus should be related to the employee's personal contribution to production.
There must be an acceptable method for calculating the amount of the premium.
Employees should feel that the bonus depends on the extra effort.
It is necessary to take a fair approach to rewarding employees (for example, it is unlawful to introduce a bonus system at an enterprise only for sales managers who are engaged in finding customers and increasing the volume of sales of products, since all personnel of the enterprise are involved in the production of these products sold).
There are the following ways of economic incentives for employees of the enterprise:
- commissions on sales volumes;
- premium for contribution to the total profit;
- profit sharing system;
- bonuses for overtime work, etc.
The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall results of the enterprise.
The above issues can be resolved by applying a tariff-free wage system. A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.
The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The larger the volume of products sold, the more efficiently the enterprise operates. Consequently, wages are adjusted depending on the volume of production. This system is used for workers with hourly wages.
The mechanism for calculating actual wages under the tariff-free wage system includes the following steps:
1) the qualification level of the employee of the enterprise is calculated, the score is set as a quotient of the division of the actual salary of the employee for the previous period and the minimum wage level;
2) the number of man-hours worked is provided;
3) the coefficient of labor participation (KTU) is calculated, KTU is set for all employees, including the director, once a year, per quarter;
4) the number of points earned by all employees of the unit is calculated. The number of points is equal to the total points earned by all employees;
5) the share of remuneration per one point is calculated as a quotient of the wage fund for the enterprise and the number of points for the entire enterprise;
6) the actual wage is determined by multiplying the share of wages by the number of points of each employee.
In addition, it should be noted that money is not always the most effective motivator. We list the most important ways of motivation:
- Encouraging a sense of belonging.
- Selection of work for performers.
- Economic motivation.
- Motivation of lagging workers.
- Learning Opportunity.
Currently, there is a lot of debate about which of the possible rewards for Good work is the most important. It is not at all obvious that it is satisfaction that leads to better performance. The prospect of future satisfaction can be a much stronger motivating factor. There is undeniable evidence that intense motivation improves performance..
Encouraging a sense of belonging lies in the fact that a person is a social being, and one of the most powerful psychological satisfactions that work brings is the feeling of belonging to something. . Many people also believe that work allows them to realize themselves as a person. These needs can best be met in an atmosphere created by a leadership style that is employee oriented.
The sense of involvement that arises among employees in the processes taking place in the company is not just a matter of organization, it is also an emotional reaction. For those who have been working at this enterprise for a long time, this connection will also be something historical, characterizing a significant segment of their own lives.
In order to support these positive emotions and at the same time to compensate for possible negative ones, it is necessary to strive to increase the social role that work plays in the lives of workers. For example, to encourage the creation of all kinds of sports clubs(for example, a football team), organize and support the celebration of employees' birthdays and various celebrations, etc.
Conclusion
The main goal of managing the number and composition of personnel is to optimize the cost of human labor for the performance of the main types of work related to the activities of the enterprise, and to ensure that the necessary jobs are filled by employees of the relevant professions, specialties and skill levels. The implementation of this function of personnel management to the greatest extent should be linked to the overall management strategy, because the labor potential formed at the enterprise will ensure the implementation of all strategic goals and directions of its activities.
Planning the needs of an enterprise for personnel is a directed activity of an organization for training personnel, ensuring proportional and dynamic development of personnel, calculating its professional and qualification structure, determining the general and additional needs, and monitoring its use.
Personnel planning must necessarily be based on the long-term plans of the organization and included in the internal planning system.
Planning the qualitative and quantitative needs of the enterprise for personnel includes the following steps:
1. Assessment of available labor resources. The team is evaluated by quantitative and qualitative indicators.
2. Assessment of future needs (based on the strategic goals of the enterprise, as well as short-term objectives).
3. Development of a program for the development of human resources, activities for the recruitment, training and promotion of personnel.
The assessment of the future quantitative need for labor force is carried out by various methods.
The most common methods for constructing labor demand forecast models include the econometric method and the trend design method.
Regulatory methods are widely used when special indices are calculated that characterize the demand for labor as a function of production volume, fixed assets, etc.
Planning a qualitative need for personnel is the most difficult type of forecast, since value orientations, the level of culture and education, professional skills and abilities of the personnel that the organization needs must be taken into account.
Planning for a qualitative need for personnel begins with an analysis of the professional and qualification level of workers to identify a surplus or shortage of workers in each profession. Further, based on the results of the analysis, the planned qualification requirements for future employees of the organization and the proposed structure of employees by professional level are formed.
The resulting structure is adjusted taking into account the implementation new technology, the planned restructuring of production, changes in the specialization of the enterprise in output.
The development of these qualification requirements allows further selection of employees with the best qualifications and sufficient experience to perform work in a particular position.
Analysis of the use of labor resources of the object of study of the course work (LLC "Komplekt") for 2002-2004. allows us to conclude that the enterprise uses labor resources efficiently, an optimal staff structure has been created by gender, age and level of education, which affects the formation of a favorable climate in the team and the creation of satisfaction in the relationship between performers and managers.
However, Komplekt LLC does not have a clear system for planning the quantitative and qualitative needs for personnel, which negatively affects the long-term development of the enterprise.
The restructuring of the personnel planning system in force at the enterprise must begin with the restructuring of the general system of intra-company planning of Komplekt LLC.
In "Komplekt" LLC, the construction of plans and budgets is carried out for a period of time equal to a month and a quarter, the company does not have medium-term and long-term planning.
At present, in the face of fierce competition, the organization must be in constant development and search for ways to increase production and sales and conquer new markets.
For a clear regulation of long-term goals, it is necessary to form long-term development plans for Komplekt LLC for a period of three years and a year.
The long-term planning system of Komplekt LLC must include planning for the enterprise's need for personnel, with special attention to be paid to increasing the productivity of employees.
One more direction of planning the enterprise's need for personnel and increasing the productivity of the products of Komplekt LLC can be noted - material incentives for employees in the form of bonuses.
Bibliography
1. Ageeva I.Yu., Khalevinskaya E.D. Financial analysis in auditing // Audit and the financial analysis. - 1999. - No. 1. - p.18-96.2. Product profitability analysis. - M.: Delo, 1996.3. Analysis of economic activity in industry: Textbook for universities. - M., 1998. - 234 p.4. Artemenko V.G. Financial analysis: textbook. Benefit. - M.: Dia, 2001. - 128 p.5. Balabanov I.T., Stepanov V.N., Eibshits E.V. Analysis of the calculation of the profitability of products // Accounting. - 2003. - No. 3. - p.30-34.6. Bernstein E., Leopold A. Analysis financial reporting: Theory, practice and interpretation / Per. from English. Sokolov. - M.: Finance and statistics, 1996, 624 p.7. Breslavtseva N.A. Management of financial results and taxation with the help of balance sheets // Finance. - 2002. - No. 12. - p.52-54.8. Vasin F.P. Management accounting: textbook. Benefit. M. - Publishing House of the Financial Academy under the Government of the Russian Federation, 1996. - 98 p.9. Gusev A.V., Glebova O.P., Sycheva I.V. Principles and methods of modeling the break-even activity of the enterprise // Audit and financial analysis. - 2003. - No. 2. - p.19-23.10. Dontsova L.V., Nikiforova N.A. Analysis of financial statements. - M.: Publishing house "DIS", 2002. - 208 p.11. Drury K. Introduction to management and production accounting: per. from English. / Ed. S.A. Tabalina, -M.: Audit: UNITI, 2001.12. Efimova E.K. Financial Analysis, 3rd ed., revised. and supplemented, M.: Accounting, 1999. - 352 p.13. Zaitsev G.G. and others. "Personnel management at the enterprise (personal management)". St. Petersburg, 1999 14. Kovalev A.I., Privalov V.P. Analysis of the economic state of the enterprise. - Ed. 3rd. - M.: Center for Economics and Marketing, 1999. - 216 p.15. Kreinina M.N. Financial management/ Proc. allowance - M .: Publishing House "Business and Service", 1998. - 304 p.16. Ladanov I.D. «Practical management. Part 3. Personnel management. Moscow, 1999.17. Lipatova I.V. Analysis of enterprise profitability // Finance. - 1997. - No. 12. - p.17-20.18. Markaryan E.A., Gerasimenko G.P. The financial analysis. - M.: "Prior", 2003. -158 p.19. Minaev E.S. Personnel management: functions and methods. - M., 1993.20. Nikolaeva S.A. Features of production cost accounting in market conditions: direct costing system. - M., 1993.21. Savitskaya G.V. "Analysis of the economic activity of the enterprise" - Minsk LLC "New Knowledge", 2003. - 686p.22. Financial analysis of the company's activities. - M.: East-Service, 1995. - 240 p.23. Financial management: Proc. for universities / G.B. Polyak, I.A. Akodis, T.A. Kraev and others, ed. G.B. Pole. - M.: Finance, UNITI, 2004 - 518 p.24. Sherkunov V.P., Chistyakov Yu.V. Financial results activity of the enterprise // Audit and financial analysis. - 2003. - No. 1. - p.122-138.25. Shishkin P.R. Accounting and financial analysis on commercial enterprise- M., Finance and Statistics Publishing House, 2002.Personnel Requirement Planning — one of the most important areas of personnel planning, which allows you to set the qualitative and quantitative composition of personnel for a given period of time.
As can be seen from the definition, it is necessary to distinguish between qualitative and quantitative need for personnel. These types of needs in the practice of headcount planning are calculated in unity and interconnection.
Personnel planning includes the following steps:
Generalized analysis of various types of plans of the organization that have an impact on staffing (for example, production and sales plans, investment plans, etc.);
Analysis of personnel statistics, including information on its business evaluation and promotion;
Determination of the actual state by the quantity and quality of personnel for the planned period;
Calculation of the qualitative and quantitative need for personnel for the same planning period;
Comparison of data obtained in the two previous planning stages;
Planning measures to cover the need for staff.
quality need, those. the need for categories, professions, specialties, the level of qualification requirements for personnel, is calculated based on the overall organizational structure, as well as organizational structures divisions; professional and qualification division of works recorded in the production and technological documentation for the work process; requirements for positions and workplaces enshrined in job descriptions or job descriptions; staffing organization and its divisions, where the composition of positions is fixed; documentation regulating various organizational and managerial processes with the allocation of requirements for the professional and qualification composition of performers.
Calculation of the qualitative need for professions, specialties, etc. is accompanied by a simultaneous calculation of the number of personnel for each criterion of qualitative need. The total need for personnel is found by summing up the quantitative need for individual qualitative criteria.
quantitative need in personnel is planned by determining its estimated number and comparing it with the actual availability for a certain planning period. There are several basic methods for calculating the quantitative need for personnel.
A method based on the use of data on the time of the labor process.
Data on the process time make it possible to calculate the number of pieceworkers or time workers, the number of which is determined directly by the complexity of the process.
For the calculation, the following typical dependence should be used:
Time required to complete
Number = production program (T N) ´ Conversion factor
Workers Useful time fund 1 worker (T FLOOR) number in the payroll
In its turn,
Where P - the number of nomenclature items of products in the production program; N i - quantity products i-th nomenclature position; T i - time of execution of the process (part of the process) for the manufacture of product i - th nomenclature position; T e.g. i - the time required to change the value of work in progress in accordance with production cycle products i-th position; K B is the coefficient of fulfillment of time norms (in foreign literature - the level of productivity, the level of time use).
KV = Production time of a unit of production by technology
Actual unit production time
The number of jobs can be determined by differentiation according to professional types of work, according to the qualification complexity of work, with the appropriate allocation of initial data on the time of manufacture of the product in accordance with the qualitative parameters of the need for personnel. An example of calculating the number of employees according to the method under consideration is shown in Table. 5.8.
Table 5.8
Calculation of the number of personnel based on data on the labor intensity of the workflow
| The name of indicators | Type of work a | Type of work b |
| qualification X | qualification Y | |
| Labor intensity of the product, hour. - Product A Product B | 0,5 0,4 | 0,8 0,3 |
| Production program, pcs. A B | ||
| Total labor intensity of the program, hour A B | ||
| Time to change the balance of work in progress, hours. A B | ||
| Total labor intensity of gross output under the program for both products, hour. | ||
| Planned percentage of compliance with the norms,% | ||
| Time required to complete the program, hour. | 1190,5 | |
| Useful fund of time of one worker, hour. | 432,5 | 432,5 |
| Estimated number of personnel, pers. | 2,8 | 3,2 |
| Accepted number of personnel, pers. |
The useful time fund of one worker (Т^) and the coefficient of conversion of the turnout number into the payroll are determined from the balance of the working time of one worker.
The structure of the balance sheet is given in table. 5.9.
Table 5.9
Balance of working hours of one employee
As a variation of the method under consideration, an approach can be presented for determining the number of managerial personnel using the Rosencrantz formula, which in the general case has the following form:
where N is the number of management personnel certain profession, specialties, divisions, etc.; n — the number of types of managerial functions that determine the workload of this category of specialists; m i - the average number of certain actions (calculations, order processing, negotiations, etc.) within the i-th type of management functions for a specified period of time (for example, for a year); t. — the time it takes to complete a unit T within the i-th type of management functions; T is the working time of a specialist according to employment contract(contract) for the corresponding period of calendar time taken in the calculations; K nv - the coefficient of the necessary distribution of time; K fr - the coefficient of the actual distribution of time; t P - time for various functions that cannot be taken into account in preliminary (scheduled) calculations.
The required time distribution factor (Knrv) is calculated as follows:
where K DR is a coefficient that takes into account the costs of additional functions not previously taken into account in the time required for a particular process (); usually in the range of 1.2< К ДР < 1.4; K O - coefficient taking into account the time spent on the rest of employees during the working day; usually set at 1.12; K P is the conversion factor of the turnout number into the payroll.
The coefficient of the actual distribution of time (To FRV) is determined by the ratio of the total fund of working time of any unit to the time calculated as .
It should be noted that, in general terms, the Rosencrantz formula serves to check whether the actual number (for example, of a unit) matches the required one, which is set by the load of this unit.
To use the Rosencrantz formula in planned calculations, it should be given the following form:
since the values of t P and K of the PDF in this case are unknown.
An example of calculating the number of managerial personnel using the Rosencrantz formula is given below based on the initial data indicated in Table. 5.10.
The total time for the execution of managerial functions is defined as:
(500 . 1) + (3000 . 0,5) + (300 . 3) =2900.
Required time allocation factor:
K NRW = 1.3 x 1.12 x 1.1 = 1.6 .
Actual Time Allocation Coefficient:
The calculation of the required number of units is carried out according to the Rosencrantz formula as follows:
Table 5.10
Initial data for calculating the required number
management personnel
Continuation of Table 5.10
As indicated in the initial data (Table 5.10), the actual number of units is 30 people. Thus, the calculation of the required number showed some surplus (» I people) of the actual number of employees.
Service rate calculation method.
In foreign literature, the name “unit-method” is adopted, showing the dependence of the calculated number on the number of serviced machines, aggregates and other objects.
The number of time workers or employees according to service standards is calculated using the following formula:
Number of units ´Load factor Conversion factor
H \u003d _____________________________________ number of attendance in(5.5)
List service rate
In turn, the service standards are determined by the formula:
Where P - the number of types of works on maintenance of the facility; t unit i — the time required to perform a unit of volume of the i-th type of work; P - the number of volume units of the i-th type of work per unit of equipment or other calculation object (for example, a unit of production area); T floor - a useful fund of the employee's time per day (shift); T d - the time required for the employee to perform additional functions that are not included in t ed i
The calculation of the number of personnel using service standards is carried out according to the initial data indicated in Table. 5.11.
Table 5.11
Initial data for calculating the number of personnel for servicing the complex of units
The first step is to determine the service rate:
Hence the number of staff:
Calculation method for jobs and headcount standards.
This method should be considered as a special case of using the method of service standards, since both the required number of employees in terms of the number of jobs and the headcount standards are set based on the service standards.
The number of employees by jobs is determined by the formula
Required number Conversion factor
(number of jobs) to payroll
The population standards are defined as follows:
Workload
LF = ___________________(5.8)
Service rate
The coefficient used in calculations for all methods of determining the number of employees to convert the attendance to the payroll makes it possible to take into account the probable absence of personnel at the workplace during the planned period of time due to illness; next or additional leave; study leave; other good reasons.
The specified conversion factor can be determined based on the balance of working time of one employee for a planned calendar period of time through the ratio of the number of actual working days to the total number of calendar working days.
To calculate the number of personnel, you can also use some statistical methods. They are conditionally divided into two main groups: stochastic methods; methods of expert assessments.
Stochastic calculation methods are based on an analysis of the relationship between the need for personnel and other variables (for example, production volume). At the same time, data for the previous period are taken into account and it is assumed that the need in the future will develop according to a similar relationship. As a rule, such factors are used for calculation that do not require complex mathematical operations, but give quite acceptable results.
The following stochastic methods are most often used: calculation of numerical characteristics; regression analysis; correlation analysis.
Calculation of numerical characteristics is used, as a rule, in the case when the need for personnel is largely related to some factor and this relationship is quite stable. For example, when calculating the number of maintenance personnel, the following data are used: production volumes for the past year; the complexity of the repair during this period. On their basis, the indicator of labor intensity of repair per unit of output is calculated, on the basis of which the volume of repair work for the planned period is determined. The further order of calculation is performed according to the scheme of the method based on data on the time of the workflow.
Regression analysis involves the establishment of a linear relationship between the number of personnel and the factors influencing it.
The general formula looks like this:
where T R is the complexity of the work; a is a constant value; b — regression coefficient; x is the influencing factor.
It should be noted that the mathematical apparatus of regression analysis is considered in detail in the educational and scientific literature on statistics, therefore, in this textbook it is not presented.
Forecasting the need for personnel should be carried out in close contact with the services, directly decisive questions forecasting the development of the organization. Such services include departments of planning, marketing, development of management systems, etc.
Planning and analysis of labor indicators
In the transition from an administrative-command system to market economy the whole system of planning the activities of organizations is radically changing, and this primarily applies to performance planning. It is here that the cost economy left the heaviest legacy: the number of personnel, unit costs for personnel in domestic organizations are several times higher than the indicators characterizing similar organizations in developed countries.
Under the conditions of centralized planning, the problems of excessive staffing and inflated costs for its maintenance did not bother the heads of organizations. Moreover, the excessive number of personnel, especially managers and auxiliary workers, paid on the basis of a time-based system, made it possible to receive appropriate wage funds from ministries and departments, guaranteed them savings on wages, awards and rewards.
Thus, monopoly organizations in the conditions of the closed internal market and the lack of competition could afford to produce products with inflated costs. The value of the public necessary costs for the production of goods and services was equated to the actual costs. Unprofitable organizations received subsidies from the state budget. And all this was laid down in the central planning system, in funds and standards, which were sent down in a directive order to organizations.
The market fundamentally changes the whole situation with planning, puts forward new, very stringent requirements. First of all, the goals and objectives of planning are changing. Previously, planning was viewed by organizations as a means of "extorting" funds from ministries and departments. The heads of organizations tried to include as many reserves as possible in their plans, overestimated the number of personnel and wage funds. Ministries and departments tried to moderate the appetites of organizations with the help of instructions, limits, and standards. In general, it was like a tug-of-war between organizations and ministries and departments. From the standpoint of organizations, the art of planning consisted in the ability to hide reserves, and from the standpoint of employees of ministries and departments, in the ability to reveal such tricks.
Now organizations have gained complete independence, and with it came the responsibility for planning their activities. “Directives” and guidelines are no longer given by ministries and departments, but by the market and competition. Planning itself in these conditions, from a means of hiding reserves, knocking out inflated funds and limits, turns into a tool for searching for reserves to improve the activities of organizations, increase their competitiveness and survival in harsh market conditions. The system of indicators with the help of which work was planned is also changing.
Previously, ministries and departments set organizations as the main indicators: the number of personnel, the growth rate of labor productivity, the level of compliance with standards, the wage fund, the average wage, the system of salaries and tariff rates; In a competitive environment, the role and place of these indicators in planning is changing, new indicators are being put forward. For the market, it does not really matter what the payroll fund was in the organization or what the average salary was. Now another indicator is important: how much labor was spent on the production of a unit of products. Moreover, this indicator will have to be compared with the value achieved by competitors. Thus, it is no longer the number of personnel, not the payroll fund and not the average salary, etc., that come to the fore, but the amount of personnel costs per unit of product.
Staff costs- this is an integral indicator generally recognized for market economy countries, which includes all costs associated with the functioning of the human factor: wage costs (normative pay fund, incentive fund, reserve fund); employer's payments various types social insurance; expenses of the organization for various kinds of social payments and benefits ( Pension Fund, employment fund, subsidies for housing, payment for transport, provision of one-time assistance, etc.), for the maintenance of social infrastructure; maintenance costs social services, for training and advanced training of personnel, for the payment of dividends and the purchase of preferential shares. At the same time, wage costs, or, as they are also called in foreign practice, basic costs, are typically less than half of total staff costs.
An example is the structure of personnel costs of one of the large companies Germany. If we take the basic costs (wage payments) as 100%, then employers' payments for various types of social insurance provided for by law and tariff agreements here amounted to 59% in relation to the basic costs, and the so-called voluntary social costs of the enterprise - 50% . Thus, the additional costs for the maintenance of personnel amounted to 109% in relation to the cost of wages. In turn, voluntary social expenditures at this enterprise are as follows: 51.8% of them are spent on old-age security; 25.5% - for various kinds of cash benefits; 9% - for the maintenance of social services; 11% - for training and advanced training of personnel; 2.7% - other expenses.
In a market economy, the establishment of the allowable amount of personnel costs becomes the starting point for planning all other labor indicators. If in an organization the value of personnel costs exceeds that established by competitors, then the further activities of such an organization become problematic. In foreign practice, in the annual reports of organizations, information is mandatory published on the number and structure of personnel, on wage costs, old-age security costs, social contributions, types of voluntary social services and the amount of expenses for their implementation, on the participation of workers and employees in the profits of the organization.
In order to make it easier for organizations to compare their personnel costs with those of competitors, in Germany, for example, the German Society for Personnel Management, with the participation of representatives of various companies, has developed recommendations that provide for uniformity in the content and methodology for reporting personnel costs.
Of particular importance is the planning of personnel costs also because in the market conditions, the only commodity that will steadily rise in price is labor. According to the calculations of German economists, where high level wages, personnel costs per year per employee are equivalent to the cost of three new cars middle class. In addition, it is necessary to take into account the impact of changes in the number of personnel on the amount of incidental costs: for providing employees with overalls, for organizing and equipping additional jobs, for equipping and heating office premises, etc.
In our country, in the conditions of market and competition, an appropriate system of labor indicators should also be created, based on Foreign experience and taking into account the peculiarities of the transition period in the domestic economy. Such a system of indicators should be public and uniform for all competing organizations, regularly published in official sources. This will allow organizations to analyze and plan their activities on scientific basis based on broad and reliable information about competitors. The methodology for calculating and presenting labor indicators should be established by the Ministry of Labor of the Russian Federation together with the relevant sectoral ministries and departments.
An approximate list of labor indicators required by organizations for analysis and planning, as well as assessing their competitiveness, is given in Table. 5.12. The table gives the minimum set of indicators with which organizations can analyze and compare the results of their activities with competitors, lay in the basis of planning such indicators that would provide them with the necessary level of competitiveness.
Organization card makes it possible to establish direct links with related organizations, to receive, if necessary, additional information, to determine mutually beneficial terms of cooperation in the market conditions. General economic indicators will allow organizations to assess their level of competitiveness, compare their scale of production, their financial opportunities, the level of social development with related organizations-competitors. Personnel indicators make it possible to assess the rationality of the professional structure of personnel, the correct placement of personnel. The average age of employees allows us to judge the potential of the workforce. In Japan, for example, this indicator is mandatory in the performance reports of all firms.
New for domestic organizations are personnel costs. Analysis of the magnitude of these costs, their share in total costs production makes it possible to evaluate the efficiency of the use of labor resources. The structure of personnel costs makes it possible to judge the rationality of the organization of wages, the structure of employees' incomes, and the degree of social protection of personnel.
Table 5.12
The system of labor indicators necessary for organizations for analysis and planning
| No. p / p | Name of indicator | Unit | Characteristics of the indicator |
| A. Map of the organization (industry, types of products, form of ownership, address, telephone, fax) | |||
| B. General economic indicators. Volume of production. The amount of fixed assets. The share of fixed assets for non-production purposes. Labor productivity a) in physical terms b) in value terms. Profit. Share of consumption fund in profit | rub. "" % PC. rub. » » % | Scale of production. Also social level. development. Efficiency of use of labor resources. Financial condition organizations. Level of social development | |
| C. Personnel indicators Number of personnel Share of workers Share of managers Share of specialists Share of employees Staff turnover Average age of employees. | people % »» » »» pers. years | The size of the organization. Personnel structure. Dissatisfaction with working conditions. The potential of the human factor |
Continuation of the table. 5.12.
| D. Personnel costs The total cost, including: Payroll costs. The share of wages in personnel costs. Average salary. Average wages of managers Expenses for social payments provided by law. Share in costs. Expenses for additional social payments and benefits. Share in costs Expenses for the maintenance of social infrastructure Share in costs. Program costs. "Profit Sharing". The amount of dividends paid. Personnel costs charged per unit of product. The share of personnel costs in total production costs | rub. " % rub. rub. " " % rub. % rub. % rub. » » » % | Costs for the human factor. Rationality. wage organization. Wage level. Wage differentiation. The degree of social protection of workers. The level of social development. The involvement of personnel in production management. The structure of staff income. The effectiveness of the use of the human factor. | |
| D. Working conditions. The proportion of workers in harmful conditions labor. Injury level. The incidence rate. Expenses for the payment of benefits and compensations for unfavorable working conditions | % days/person "" rub. | Employee health care. |
Particular attention should be paid to indicators that characterize working conditions. The unfavorable situation with working conditions that had developed in domestic organizations even before the implementation of the reforms sharply worsened and worsened during the transition to the market. In order to survive in the market and competition, organizations began to save on everything possible, especially on protection and working conditions. All this causes great damage to the health of workers.
Under these conditions, the planning of labor productivity and headcount becomes a necessary tool to find ways to reduce personnel costs. The main goal of planning labor productivity and headcount is now to find reserves, the use of which would allow the organization to reach a level of personnel costs that would be lower than that achieved by competitors, and thus ensure the possibility of survival in the market.
At the same time, both methods, the regulatory framework, and the sequence of calculations for planning labor productivity and headcount are changing. For the starting point when planning labor productivity and the number of employees, it is necessary to take unit costs for personnel. If the organization's personnel costs related to a unit of production exceed the socially necessary ones that have developed as a result of competition, then the activities of such an organization become inappropriate. As a regulatory framework for calculations, it is necessary to use the indicators achieved by similar competing organizations. When planning labor indicators, one should proceed from the maximum allowable wage costs and the corresponding unit costs on personnel, and then to determine the required level of labor productivity and the allowable number of personnel. The issues of labor productivity planning are discussed in detail in paragraph 5.6.
When planning labor costs, departments should be given complete independence in the formation and use of funds for wages, the ability to independently determine the required number of personnel, independently distribute the earned funds, bearing responsibility for all this. At the same time, the system of formation of payroll funds should be interconnected at all levels of production management and exclude the possibility of overspending the organization's unified payroll fund. The absence of such a connection leads to an imbalance in the entire system of formation of wage funds. Under these conditions, the organization will not be able to pay all departments from a single wage fund. At the same time, the system of formation of wage funds should be linked to the system of accounting for the movement of objects of labor in production, with the release of final products and not allow various kinds of additions and distortions in wages.
The designed system should also exclude the possibility of manifestation of group egoism of the lower level of management in relation to more high level, i.e., the interests of the team of the unit should be higher than the interests of individual teams, and the interests of the organization should, in turn, take precedence over the interests of individual units.
Under these conditions, the payroll funds of subdivisions should be calculated on the basis of stable, but at the same time dynamic standards. On the one hand, the standard for the formation of payroll funds must be stable in order to guarantee the division the receipt of earned funds while meeting planned targets, and on the other hand, it must be dynamic, take into account changes in working conditions, and above all structural shifts in the range of products , reducing labor intensity.
The standards for the formation of wage funds should be differentiated for different departments and take into account differences in the conditions of their work, primarily the wage structure - the ratio of piecework and time wages, as well as various planned growth in production volumes, different tasks to reduce labor intensity. The use of a single standard for the formation of wage funds (PWF) for all departments can lead either to its unreasonable growth in some departments, or to a lack of funds to pay wages to all categories of employees in others.
The so-called growth rate, developed by scientists of the State University of Management (author M.A. Dyachenko). When calculating the incremental standard, conditionally constant part of the wages of the team (remuneration of time workers, managers, specialists and other employees) and variable part (wages of pieceworkers). In this case, the entire increase is calculated only on the variable part.
The growth rate formula looks like this:
where U PB i is the share of the variable part of wages in the general fund (in the base period); K vi is a coefficient that takes into account the growth in production volume; K ci is a coefficient that takes into account structural shifts in manufactured products; K ti is a coefficient that takes into account the planned reduction in the labor intensity of products.
A mandatory requirement for the payroll planning system is to ensure the flexibility of this system, the presence of a clear feedback between the available payroll for the whole organization and the amount of payfunds accrued to departments. So, if all departments establish stable standards for the formation of payroll funds, regardless of the size of the payroll fund of the organization, then if the organization fails to fulfill the established obligations, these standards lose their meaning, since there will not be sufficient funds to pay off them with the units.
In order to ensure the mutual linkage of the size of the wage funds of divisions with the unified wage fund (EFOT) of the organization and prevent its overspending, it is advisable to divide the wage funds of divisions into two parts: the normative part of the wage fund, calculated using the incremental standard, and the incentive fund remuneration, the value of which will depend both on the contribution of the team of this unit to the final results of the organization as a whole, and on the value of the unified wage fund.
In view of the foregoing, the procedure for planning payroll funds in an organization can be schematically represented using Fig. 5.7. As can be seen from the figure, the formation of payment funds goes simultaneously in two directions - from above and below. In the first case, an estimate of the expenses of the organization's EFOT is drawn up, the necessary funds are allocated for incentives at the end of the year, for the provision of one-time assistance and other needs and additional benefits, the enterprise's reserve is laid down and the amount of funds that can be spent on current payments to the teams of the enterprise's divisions is determined. In the second - there is a calculation of the funds needed for the standard wages of all departments of the enterprise. The difference between the amount of funds allocated for current payments and the amount of the regulatory payroll of units is the incentive fund of the organization.
Such a procedure for the formation of payment funds should be established at the level of departments. In this case, the payroll of the staff of the unit will also consist of two parts - regulatory and incentive. Finally, the principle of paying standard wages will also be implemented for primary labor collectives - brigades. Thus, the principle of dividing the total earnings into its regulatory and incentive parts will be universal and pass through all levels of production management.
Such a system of formation of wage funds allows you to more closely link the interests of departments at different levels of production management; at the same time, the possibility of overspending in the whole organization is excluded, a flexible direct and Feedback between the payment funds of the organization and the payment funds of divisions, primary labor collectives.
At the same time, each team of the subdivision becomes, on the one hand, the full owner of the regulatory payroll and, therefore, will be vitally interested in finding reserves for increasing labor productivity and reducing the number of personnel. On the other hand, each department now becomes interested in the overall results of the organization's work, receiving from the general incentive fund a certain part corresponding to its contribution to the final results of the organization's work.
A similar procedure for the formation of wage funds was designed by scientists from the State University of Management together with specialists from the First Moscow Watch Factory and implemented in the real conditions of the enterprise. The implementation of this project has shown high efficiency, changed the whole situation with the planning and spending of wage funds, changed the psychology of managers and, in general, teams of departments.
If earlier the heads of departments tried to get as many personnel as possible from the administration of the plant, respectively, more and a pay fund, they acted as a kind of dependents, but now, in the conditions of the normative method of forming funds, they, having received full independence and responsibility for spending these funds , turned into full-fledged masters of the situation with the organization of wages, began to look for opportunities to reduce the number of staff and, accordingly, increase the earnings of the remaining part of the workers.
Another feature of planning in market conditions is the increased dynamism of this process, the need to constantly monitor the situation that is developing in the goods and labor markets, and make the necessary adjustments to the organization's activities. Under these conditions, planning tasks become much more complicated, the number of factors that have to be taken into account in the planning process increases, and the mobility of these factors increases (this especially applies to external factors that do not depend on the enterprise). The terms and periods of planning are reduced, the tasks of planning and operational management are converging and intertwining.
Rice. 5.7. The procedure for planning payroll funds
In this regard, the experience of the Japanese company Toyota. Here, filed by the marketing service, the amount of monthly production is set. Then - by dividing the monthly output by the number of working days in a given month - the daily output is calculated, the operating mode of the equipment is determined required strength working, people are being placed. Thus, at the enterprises of the company, the boundaries between planning and operational management seem to be blurred.
In the conditions of the market and competition, the sequence of planning stages changes, new relationships and relationships arise between planning and analysis of labor indicators, the tasks of planning and analysis are closely intertwined. Three types of analysis can be distinguished: preliminary, current and retrospective.
preliminary analysis precedes the development of planned indicators. It's perfect a new group analytical tasks for domestic enterprises. To solve them, an Information Base is needed - a data bank about competing organizations. The marketing service must constantly summarize and update information on the activities of similar domestic and foreign organizations, on prices for similar products, on personnel costs, on the level of wages, number of personnel, costs of social insurance, on social payments and benefits provided to employees by the enterprise, on the degree of participation of employees in the distribution of profits, on the level of dividends, etc.
The comparison of these external data with its own indicators allows the organization to determine the strategy for its further development, to establish benchmarks and maximum allowable indicators in the planning of work, which would ensure the competitiveness of the team, the opportunity to occupy and maintain their niche in the market.
The second group of analytical tasks that make up the content current analysis, It is aimed at studying mainly the internal factors of the organization's activities, at identifying deviations of actual indicators from planned ones and the reasons for these deviations. At the same time, the data obtained as a result of the analysis should be compared not only with the planned indicators of your organization, but also, first of all, with the indicators achieved by competitors.
The current analysis should be carried out both in the context of individual products and expense items that form personnel costs (labor costs, social insurance, social benefits and compensation, maintenance of social infrastructure, social services, dividend payments, etc.), and by management levels (organization as a whole, subdivisions, brigades), by places of origin of expenses. Based on the results of the current analysis and taking into account the situation that is developing in the market, organizations can quickly make decisions to eliminate emerging deviations, to maintain and expand the occupied niche in the market.
A retrospective analysis is carried out for the entire range of indicators, in the context of various products, cost items, in relation to the places of occurrence of expenses. The results of the analysis allow organizations to identify the dynamics and trends of changes in both personnel costs and labor productivity, headcount, then compare the achieved indicators with the corresponding data of competitors, identify weaknesses and determine ways to increase the competitiveness of the team.
Fundamentally new tasks include the planning and analysis of social payments and benefits, the cost of paying dividends. Various kinds of social benefits and payments, the amount of dividends paid have a significant impact on the level of staff income and make it possible to attract and retain highly qualified employees. Experience foreign countries shows that as market relations develop, the share of social benefits and payments in the total amount of personnel costs is steadily increasing, and the set of additional payments and benefits provided by firms and organizations to their employees is expanding.
The effective use of funds for social benefits, the payment of dividends requires a detailed analysis of their spending both by organizations as a whole and by departments, categories of employees, and expense items. At the same time, the analysis should be carried out in close relationship with indicators characterizing the activities of the organization (growth in labor productivity, cost reduction, improvement in product quality).
The market and competition impose strict requirements on the efficiency and reliability of information used in planning and analysis. It is known that in a competitive environment, the advantage over other manufacturers is the one who owns more up-to-date information, who will be able to collect information faster than others, process it and make the necessary decision in a timely manner. Possession of reliable and up-to-date information becomes necessary condition success, survival in the competitive struggle.
From all that has been said, it becomes obvious that in market conditions, planning and analysis of labor indicators represent a complex and dynamic system of interrelated tasks with a large number of variables and the possibility of obtaining multiple solutions. It is quite obvious that such a system of tasks can function successfully only if a computer is used. In this regard, there is a need, firstly, to create a developed network of workstations for specialists involved in planning and analyzing labor indicators, and secondly, to develop a system of tasks on this basis and form an appropriate information base.
With such a system, specialists must have access to a bank of information stored in a mainframe computer installed in the organization's computer center. This allows, when solving problems of planning and analyzing labor indicators, to use information from related subsystems of the organization's automated control system, expand the boundaries and content of the tasks being solved, and more closely link them with the main indicators of the organization's performance.
Labor productivity planning
In the conditions of market relations, the task of increasing labor productivity as a source of real economic progress becomes vital for the further development of the economy. As the world experience of recent decades shows, it is the countries with the highest labor productivity, and not with the largest resources, that become economic leaders. It is no coincidence that in economically developed countries there are special institutions that develop performance management technologies (for example, in Western Europe the European Association of National Productivity Centers operates, in Southeast Asia - the Asian Productivity Organization, in the USA - the American Center for Labor Productivity, etc.).
Considerable attention is also paid to labor productivity at the level of organizations in all spheres of activity as one of the important performance indicators that characterizes the degree of rationality of the use of labor resources and is used for the purposes of internal analysis and planning further effective economic activity of the organization. The consequences of increasing (decreasing) labor productivity for individual organizations and society as a whole are shown in Fig. 5.8.
One of the most important lessons Japanese success, as rightly noted by M.Kh. Mescon, is that it is impossible to achieve sustainable performance with a spontaneous, impulsive reaction to any problems that arise. Without specific performance targets, it is not possible to determine whether the level achieved is high or low. Objectives serve as guidelines for deciding what kind of work improves overall performance, and which one hinders its growth. The management of the organization must ensure productivity growth through the planning process.
Labor productivity planning - determination of the level of labor productivity and its growth rate, ensuring the competitiveness of the organization.
Many factors influence the level and dynamics of labor productivity.
Considering factors at the level individual organization, they can be divided into two groups:
External, i.e. not controlled by organizations (government actions, legislation, infrastructure, market mechanisms, competition, general socio-economic situation and situation in a particular industry and region, state of logistics, endowment with natural resources, state of labor resources, culture and social values, etc. .); internal, i.e., under the control of the organization (strategic decisions, organizational issues, labor Relations, leading cadres of structural units, technology, means of production, product quality, working conditions, information, etc.).
These factors can affect labor productivity both upwards and downwards. Of particular difficulty is the need to take into account external, often difficult to predict, factors. As for internal factors, their impact on labor productivity is more defined and easier to assess when planning. Analysis and generalization of factors contributing to the growth of labor productivity helps managers to coordinate the efforts of the organization's personnel, which in itself is one of the main conditions for ensuring productivity at all stages and levels of organization management.
The most difficult problem associated with productivity planning is to identify, balance, stabilize various trends, and not just determine the level of labor productivity acceptable to the organization. Organizations that are able to accommodate conflicting trends will have an advantage over competitors in a period of sharp economic fluctuations.
Rice. 5.8. Consequences of an increase (decrease) in labor productivity
At present, it is important not only to develop new approaches to labor productivity planning, but also not to forget traditional methods. In the recent past, when planning labor productivity in domestic organizations, two methods were used: direct counting and factor by factor.
Direct Count Method provides an opportunity to calculate the decrease in the number of personnel under the influence of specific organizational measures and the corresponding increase in labor productivity. Sequence of actions when using this method is as follows: first, the planned number of personnel is determined according to certain categories taking into account its possible reduction as a result of the planned activities; then, on the basis of the calculated planned number of personnel and the planned output, the level of labor productivity and its growth rate are determined in comparison with the base period.
Factor method involves identifying factors that affect the level and growth of labor productivity, and assessing their impact. In the pre-reform period, planning of labor productivity in our country was carried out on the basis of Guidelines to the preparation of the state plan for economic and social development, which provided a unified standard classification of labor productivity growth factors.
This method does not eliminate the disadvantages of planning from what has been achieved, inherent in the direct counting method, since the initial number, which is further adjusted under the influence of various factors and is used to calculate labor productivity growth, is set depending on the planned production volume, i.e. is influenced by the past. In addition, the factor-by-factor method does not take into account the costs of materialized labor and, for this reason, overestimates the growth rate of labor productivity. However, when forecasting for a certain period, you can use the current methodology for calculating the influence of factors on the growth of labor productivity. The classification of labor productivity growth factors according to their internal content and essence is given in Table. 5.13.
The sequence of actions when using this method is as follows: initially, the base number of personnel for the planned period is determined, provided that the basic labor productivity is maintained, then the expected change in the number of personnel under the influence of each of the selected factors is calculated by comparing labor costs for the planned volume of production under planned and basic conditions , and then - the total change in the base number and increase in labor productivity in the planned period.
To determine the influence of one or another factor on the growth of labor productivity, labor savings are calculated in relation to the number of employees required to perform the planned amount of work at basic labor productivity (output).
The initial number of employees (N I) for the planned scope of work can be determined as follows:
a) with a constant structure of output
where N bases - the number of employees in the base period, people;
IOP - index of growth in production volume;
b) in the presence of structural changes
where N base i is the number of employees of the i-th structural unit in the base period, people; UP i is the index of growth in the volume of production of the i-th structural unit.
Table 5.13
Labor productivity growth factors
| Scientific and technical | Organizational | Structural | Social |
| Introduction of new equipment and technologies. Mechanization and automation of production. Change in fleet structure or upgrading of certain equipment. Changing the design of products, the quality of raw materials, the use of new types of materials. Other factors | Increase in norms and service areas. Specialization of production and expansion of the volume of cooperative deliveries. Change in the real fund of working time. Improving the management of the organization. Reducing losses from defective products. Reducing the number of employees who do not meet the established production standards. Other factors | Change in the volume of production. Change in the share of certain types of products and individual industries in the total volume. Other factors | Change in the quality level of personnel. Changing the attitude of workers to work. Changing working conditions. Other factors |
The most important factor influencing the growth of labor productivity is the increase in the technical level of production. The savings in labor force (EF p), for example, due to the modernization of existing equipment or the introduction of new equipment, can be calculated using the following formula:
EC p \u003d × H AND × (T D / T K), (5.14)
where M is the total number of equipment, pieces; M st - the number of non-modernized equipment, pieces; M m - the number of new or upgraded equipment, pieces; P T - growth of labor productivity in the operation of new or modernized equipment; T D - the number of months of operation of new or upgraded equipment; T K - the calendar number of months in the planning period.
At the same time, the savings in the number of employees (ECH PPP) is determined by the following formula:
ECH PPP \u003d (H LIPP × E R × U Z) / (100 × 100), (5.15)
where H PPPI is the initial number of workers for the production of the planned volume of products based on the output of the base period; U Z - the share of workers engaged in the maintenance of equipment, in the number of industrial and production personnel,%; E R - relative savings in the number of workers, %.
E R =× T D /T K)× 100. (5.16)
The next group of factors taken into account when planning labor productivity is related to the improvement of management, organization of production and labor. When calculating the growth of labor productivity by improving the management of the organization, we use comparison method(the existing number of management employees in this organization with the number of people employed in the field of management in advanced organizations with a more advanced management structure, as well as with project data).
The impact of improving the rationing of labor on the growth of its productivity is established using a direct account, i.e. determining the ratio between the number of employees at scientifically based norms and the existing number. The growth of labor productivity due to the “pulling up” of workers who do not meet the production standards is determined in two ways:
a) by calculating the direct growth of labor productivity due to the "pulling up" of workers who do not fulfill the output standards, up to 100% or the average percentage of the team's output according to the formula
P T \u003d [Ch p1 × (100 × X 1) + Ch p2 × (100 × X 2)] × D / (Ch p1 + Ch p2), (5.17)
where P p1 and P p2 are the number of workers in groups whose level of compliance with the standards is below 100%; X 1 and X 2 - the average percentage of compliance with the norms, respectively, by groups; D - the proportion of workers who do not fulfill the production standards,%;
