Evaluation of labor productivity by value added criterion

The process-value analysis of labor results is focused on the assessment of the level, structure and dynamics of added value, which is considered as the main source of achieving the interests of personnel, owners and the state. When assessing the proportions of value added distribution that ensure the parity of interests of key stakeholders, as a rule, the mass of mandatory payments generated in the form of value added tax is underestimated. The main goal of this study is to adapt existing methodological approaches to evaluating the results of the work of personnel of telecommunication companies in order to improve their analytical suitability based on evaluation procedures that ensure the realization of the benefits of process cost business analysis. The developed methodological approach is based on distributed value added assessment. In particular, the following are evaluated sequentially (in five stages): 1) the share of value added in total income, taking into account receipts from other types of activities; 2) the level of income of the staff, as the basis for increasing the motivation and quality of work; 3) the share of personnel income in value added and mandatory payments generated during its creation; 4) the level of labor productivity; 5) the ratio of the rate of dynamics of productivity and wages. In order to increase the reliability of the conclusions based on the data of the process-cost analysis of labor results, three zones of interest were identified (by the number of key stakeholders), for each of which corrective operations are provided that provide not only the possibility of conducting a retrospective analysis, but also predicting the possibility of parity of interests. Approbation of the proposed assessment procedures was carried out based on the materials of three telecommunications companies in the Voronezh region for 2017-2019. Based on the results obtained, a conclusion was made about the possibility of creating services with high added value, an adequate level of remuneration for the personnel of telecommunication companies at the regional level, and certain disproportions in the distribution of value added. The expediency of a criteria-based assessment of the dynamic ratio of labor productivity and its payment is proved when the required level of results is achieved at the previous stages of the assessment.