Methodological approaches to the estimation of labor productivity at the micro level

The article is devoted to interpretation of the essence of "labor productivity" category and methodological problem of labor productivity estimation at the enterprise level. The analysis of different methodological approaches to understanding the essence of labor productivity is conducted. The updated interpretation of the essence of labor productivity as a complex and ambivalent phenomenon is proposed by the authors: characteristics of both the productivity of labor activity and the efficiency of labor use. Procedures for measuring and estimating labor productivity, which are used by foreign and domestic researchers, are considered. The conclusion on the expediency of calculating the index of collective labor productivity in the sphere of material production, reflecting the degree of useful application of both human labor and the means of production, has been made. The application of the value-added index per ruble of labor and capital costs, which characterizes the productivity of collective labor, is proved. The distinctive features of the formation of labor productivity measurement and estimation indicators system in the service sector are determined. The problems of labor productivity measurement based on the example of retail enterprises and banking service sector are identified. The indicators of labor productivity estimates, reflecting both the quantitative parameters of the results of work, and the level of customer service are suggested. The development of key performance indicators for the estimation of labor productivity of administrative and managerial employees is substantiated.