Анализ использования трудовых ресурсов и производительности труда

Автор: Болюченко Д.А., Бабалыкова И.А.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 5 (48), 2018 года.

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Произведен анализ системы оплаты труда. Изучены факторы, влияющие на изменение работоспособности и эффективности сотрудников. Рассмотрено влияние факторов на производство валовой продукции. Исследована динамика затрат труда и трудоемкости на примере ООО РСП «Ангелинское».

Заработная плата, учет, оптимизация, сокращение издержек, эффективность

Короткий адрес: https://sciup.org/140239012

IDR: 140239012

Текст научной статьи Анализ использования трудовых ресурсов и производительности труда

Analysis of the use of labor resources and labor productivity

From the very beginning of scrutinizing of resources in Limited Liability Partnership Fish collective Farm "Arhangelskoe" (LLP FF "Arhangelskoe") we have analyzed the usage of labor potentials in 2016.

Table 1 – Use of labor resources in LLP FF "Arhangelskoe" in 2016.

Month	The average number of employees			Actual days worked by 1 employee			Actual hours worked by 1 employee
Month	Planned	Actual	sufficiency, %	Planned	Actual	% in correspondence with monthly average data	Planned	Actual	% in correspondence with monthly average data
January	41	40	97,6	18	16	76,0	126	104	75,9
February	42	40	95,2	18	17	81,0	126	107	78,0
March	43	42	97,7	20	18	85,7	140	115	84,0
April	41	42	102,4	23	20	95,2	162	144	105,1
May	42	42	100,0	23	22	104,7	161	150	109,5
June	45	43	95,5	23	22	104,7	160	155	113,1
July	44	42	95,5	24	25	119,0	168	175	127,7
August	44	44	100,0	24	25	119,0	168	170	124,0
September	45	43	95,5	24	24	114,0	167	165	120,4
October	40	42	105,0	23	24	104,0	161	156	114,0
November	39	41	105,1	21	20	95,2	140	122	89,0
December	40	41	97,6	19	19	90,0	125	118	86,1
Monthly average Data	42	42	100,0	21,6	21	100,0	151	137	100,0

Conclusion,based on conducted analysis, clears up that the highest level of efficiency of employees is observed during the months of active fishing and preparing for the winter season in particular July, August, September. On the contrary, period of the lowest level of employees effectiveness continues since November till March. Such rapid changing of trend is affiliated with lack of job due to extremely lowest temperatures of the winter season

In order of comprehensive analyze of level of efficiency of the staff, it is necessary to observe their dynamics and structure, as well as factors of their changes, as it shown in figure 1.

Figure 1 – Structural-logical model of productivity

For any organization it is necessary to evaluate not only the level of productivity of worker in particular, but efficiency of entire staff in general. This analysis will enable us to calculate an indicator such as productivity. This is unique measure determining usefulness of a specific work and the rationality of the functioning of one employee in particular. Down below let us observe table 2. Table 2 – Indicators of labour productivity in LLP FF "Arhangelskoe"

Factor	2014	2015	2016	2016 in correspondence with %
Factor	2014	2015	2016	2014	2015
Received per 1 average annual employee , rub: gross output at current prices	382,36	529,51	540,34	141,32	102,05
- sales revenue	382,36	529,51	600,41	157,03	113,39
- sales profit	28,41	33,53	60,89	214,33	181,6
- net income	42,98	17,19	-44,87	X	X
Received per 1 man-hours, rub gross output at current prices	1,52	2,04	1,12	73,68	54,9
- sales revenue	1,52	2,04	1,25	82,24	61,27
- sales profit	0,11	0,13	0,13	118,18	100,0
- net income	0,17	0,07	-0,92	X	X

In 2016, compared to 2014 level of gross output in current prices has significantly grown up for 41.32% , more revenue from sales for 57,03% and more profit from sales for 114,33% per annual average employee. That tendency is considered as a positive factor for the organization.

Having analysed the parameters of given table, it is possible with certainty to declare, that factor of profit per employee is increasing each year. And that tendency indicates the efficient functioning of employees, despite their relative reduction.

Having observed factors of labor productivity, it is necessary to review its factors of volume changing . table 3 is represented down below

Table 3 - Analysis of the influence of factors on the gross output in LLP FF

"Arhangelskoe"

Factor	2015	2016	deviation (+,-) in 2015 in correspondence with 2014
The average number of employees - total:	39	40	+1
Actual hours worked by 1 employee	246	245	-1
Gross output in current prices, thousand rubles.	2152,47	2450,64	+298,17
Hourly efficiency, rubles	137672	146499	+8827
The change in gross output due to the number of employees	X	X	-8472,12
- Actual hours worked	X	X	-525,2
- Hourly efficiency	X	X	-17824,6

Having reviewed the table, it is posible to report, that the increasing level of hour productivity of labour has demonstrated the greatest influence on the growth of Gross output in current prices for 8827 thousand rub., despite of significant decline of worked man-hours per the year by one employee, that had the least impact on change of gross output. This suggests, that most of its employees of organization do their work conscientiously and efficiently. It is definitely a positive factor for the organization.

In the process of analyzing labor productivity, it is also necessary to evaluate the dynamics of labor cost and labor intensity, the completion of the plan for its implementation, the causes and consequences of its deviation. The changes of productiveness depends on the laboriousness, while decline of laboriousness level is concidered to be as a key-factor for increasing of efficiency . In order to check the given data , let us to refer to the table 4.

Table 4 - The dynamics of labor cost and Labor input (laboriousness)

Продукция	Amount of production		Labor costs		Labor input (laboriousness)		Temp of growth of Labor input (laboriousness),%	Calculated labor costs
Продукция	g 0	g 1	2015 г.	2016 г.	t 0	t 1	Temp of growth of Labor input (laboriousness),%	Calculated labor costs
Fish	85916	62427	320,0	305,0	3,72	4,89	131,45	232,23
Sum	X	X	320	305	X	X	131,45	232,23

The level of laboriousness has grown up by 1.17 man-hours in comparison of reporting year and base period. It is a consequence of a reduction of capacity of output by 23489 centers. Thus, increasing of laboriousness means that production demands more time, and therefore it should be definitely attributed to the negative trends for the organization. Based on represented data, it clears up, that that due to increased gross output the level of laboriousness has increased as well by 1.34. Therefore the same level of production and laboriousness determines index of basic reserve cost of labor equals 232,23 thousand man-hours. Which implies the necessity for the head of organization to undertake steps to reduce the level of laboriousness.

Table 5 – Impact of factors on the level of production laboriousness in LLP FF "Arhangelskoe"

Production	The productivity of the animals, center		Direct labor costs, man-hour.		Direct labor costs per 1 center, man-hour.			Deviation (+, -),man-hour.
	2015	2016	2015	2016	2015	calculated value	2016	sum	Including changes caused by
									Productiveness	Costs all together
Fish	298,9	212,1	1230,77	1182,17	4,12	5,8	5,57	1,45	1,68	-0,23

The level of labor costs has grown up by 1,45 man-hours in comparison of reporting year and base period. Such tendency might be explained because of the line of productiveness, which was also decreasing. Decline of direct costs level by 48.6 man-hours entailed the process of reducing of laboriousness by 0.23 manhours.

Regarding such tendencies, it is possible to explain decreasing of animal proactiveness. Obviously, organization has to improve productivity of animals and simultaneously reduce level of laboriousness.

Список литературы Анализ использования трудовых ресурсов и производительности труда

А.И. Алексеева, Ю.В. Васильев Комплексный экономический анализ хозяйственной деятельности: учебное пособие. -Кнорус: 2016 г. -720 с.
Комплексный анализ хозяйственной деятельности: учебник и практикум для академического бакалавриата/под ред. В. И. Бариленко. -М.: Издательство Юрайт. -2015 г. -455 с.

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