Tasks solved in the analysis of the enterprise's labor resources

There are various ways to analyze the financial and economic condition of the enterprise [1–5]. However, some areas of analysis of the state of the enterprise are the most common [6–8]. Let us consider in more detail the analysis of labor resources as a component of the formation and use of the production potential of the enterprise.

To the analysis of labor resources

In the analysis of labor resources the following tasks are solved [9]:

• •    assessment of staffing levels;

• •    analysis of staff composition, structure and movement;

• •    evaluation of the effectiveness of working time;

• •    analysis of the effectiveness using of labor resources, identification and calculation of reserves of efficiency growth.

For the enterprise, both the deficit and the surplus of labor resources are disadvantageous. The deficit, as a rule, has the following negative consequences: the growth of overtime work and the associated overspending of the wage fund; non-rhythmic production; failure to plan production; reduced product quality. All these factors lead to an increase in production costs, penalties and, consequently, to lower profits. Surplus labor with a constant volume of production leads to a decrease in labor productivity, which also leads to an increase in production costs [10–12].

Movement analysis is performed in absolute and relative terms by categories of personnel. The most important category for the analysis are the workers of the main production, since it is they who produce the additional product and the cost of paying for their labor is direct, that is, they are directly transferred to the cost of products. In addition to this category, employees of auxiliary and service industries, employees, etc., are also distinguished. In addition to the categories, personnel analysis can be made on other factors: gender and age, education, marital status, etc. [9, 13–15].

Analysis of the movement of personnel is assessed using absolute indicators, and using coefficients:

,      ,       ,              ,. Number of applicants

Acceptance turnover ratio — ------------;----,

Average number . Number of departures Turnover rate for retirement — -----------------,

Average number

The number of dismissed (of their own free will and for violation of the discipline)

Staff turnover rate — ------------------—;-----— ----

Average number

.

However, analyzing only the availability of labor resources is not enough; it is important to evaluate the effectiveness of their use. Two factors are considered: the use of working time (extensive factor) and labor productivity (intensive factor).

For the analysis of working time calculated funds time (calendar, nominee, person helpful, and so on) that are mapped to the dynamics of the actual funds previous periods. The influence of factors on the change of temporary funds is studied by the balance sheet method.

Labor productivity refers to the indicators of local efficiency, that is, it compares the result and the expended resource. In practice, several indicators of labor productivity are used:

characterizes the complexity of manufacturing a unit of production.

Factor analysis of labor productivity is carried out by the method of chain substitutions, by the method of differences or by the integral method. Factors affecting productivity are:

• •    number of working days;

• •    the average duration of the working day;

• •    the average hourly production of workers, which depends on the product range, the technical level of production, changes in the specific labor intensity of products.

The generalized indicators of the efficiency of use of labor resources include the indicator of relative savings (overspending) of costs, as well as the ratio of growth rates of labor productivity and wages:

Overspending labor costs — C y — C_o^ K_growth , where C - actual labor costs of the current period;

C_o - planned labour costs;

K_growth - growth rate of output calculated as:

.. _ Growth, rate of labor productivity

K — —----------------------.

Growth rate of average wage

The values of this coefficient more than 1 shows that the use of labor resources in the enterprise is quite effective.

Conclusion

The labor resources in an enterprise is the object of constant management attention. The volume and timeliness of all work, the degree of use of equipment and, consequently, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use, in this regard, it is necessary to analyze the labor resources of the enterprise.