Summary: Analysis of labor indicators. Summary: Analysis of the labor indicators of the enterprise Analysis of labor indicators belongs to the group

The analysis of labor indicators is one of the main sections of the analysis of the work of enterprises.

The main tasks of the analysis are:

1. Study and assessment of the provision of the enterprise and its divisions with labor resources in general, as well as by category and profession;

2. Definition and study of indicators of staff turnover;

3. Revealing reserves of labor resources, their fuller and more efficient use.

The labor indicators that characterize the labor activity of the enterprise include:

1. Labor productivity;

2. The number of personnel;

3. Wage Fund (WF);

4. Average salary.

Labor productivity - the most important indicator of production efficiency, and its increase is the main factor of economic growth. To assess the level of labor productivity, a system of generalizing private and auxiliary indicators is used.

Generalizing include: average annual, average daily, average hourly output by one worker, as well as average annual output per worker in value terms. Private indicators are the time spent on the production of a unit of a certain type of product (labor intensity of the product) or the release of a certain type of product in physical terms per unit of time. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work per unit of time.

The most generalizing indicator of labor productivity is the average annual output of one worker, determined by the ratio of the volume of output to the average number of industrial production personnel (PPP).

The main task analysis of the number of employees is to identify the possibility of saving labor, reducing the number due to the rational use of working time, equipment, advanced training, reducing labor intensity while ensuring the planned growth of production and improving product quality. The structure of the number of PPP depends on the characteristics of the industry, the range of products, specialization and scale of production. The proportion of each category of workers changes with the development of technology and organization of production. In addition to PPP, an enterprise may have non-industrial personnel: employees of children's institutions, housing and communal services.

FZP includes: the payroll (payroll), attributable to current costs and payments from social security funds, and net profit remaining at the disposal of the enterprise. The payroll is divided into: variable and constant parts. The variable part of the payroll changes in proportion to the volume of production (wages of workers at piece rates, bonuses for production results, etc.) The constant part of payroll does not change with an increase or decrease in the volume of production (wages of workers at tariff rates, wages salaries, all types of additional payments, etc.)

When analyzing the use of PPP, it is important to study data on the average wages of employees of an enterprise, its changes, as well as on the factors that determine its level. It is necessary to establish a correspondence between the growth rate of average wages and labor productivity. If the principle of advancing the rate of growth of labor productivity over the rate of growth of its remuneration is not observed, then there is an overspending of the RFP, an increase in the cost of production and a decrease in the amount of profit.

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Introduction

Today it is no secret for any citizen of Kazakhstan that the economy of his country has practically switched to a market track and functions exclusively according to the laws of the market. Each company is responsible for its work independently and independently makes decisions about further development. And in a market economy, the survivor is the one who makes the best use of his resources to obtain the maximum amount of profit, solving the basic problems of economic activity. But how can an enterprise itself assess the effectiveness of its work and the effectiveness of using its own resources (until competitors have done it, simply by pushing the loser out of the market)?

Of the currently known factors of production, one of the main, and often the main and most costly, is labor. Analysis of the efficiency of the use of production factors is impossible without attention to the cost of labor. More than one book is devoted to solving this difficult problem.

At the same time, the purpose of this work can be formulated as follows: using the literature and other sources of information, to practically consolidate the skills obtained in the classroom on the technical and economic analysis of the economic activity of the enterprise.

At the same time, the following tasks will be solved: determining what modern science understands by the concept of "labor resources", what place they occupy in the economic activity of the enterprise and its analysis, characteristics of labor indicators used in the analysis.

Research on the example of a specific enterprise (this will be RuAZKom LLP) of the dynamics of the number of personnel, indicators of hours worked, use of labor resources, labor productivity and wage bill at the enterprise; evaluation of the effectiveness of measures to improve the organization of labor at this enterprise by studying the dynamics of production indicators and finding bottlenecks in the organization of labor at the enterprise.

As noted, the Makeyevsky Metallurgical Plant was chosen as the object of the study. The enterprise is engaged in production activities in the country's metallurgical market. At the same time, the strategic partners of OJSC are metallurgical enterprises important for the country, which already speaks of the level and volume of production at this enterprise. The peculiarities of this entity include some "bloat" of management personnel, active use of sweatshop conveyor technologies, heavy wear and tear of equipment and strategic plans of management.

Regarding the analysis of labor indicators, it should be noted that it is one of the most important problems, which is studied not only in economic analysis, but also in a number of other disciplines.

In the new economic conditions, its most important tasks are:

1. correct reflection of the number of employees;

2. control over the use of working time, observance of labor discipline;

3. Ensuring accurate and correct calculation of wages for each employee;

4. control over the correctness of the use of the wage fund by categories of workers, workshops - by the enterprise as a whole;

5. timely preparation of accounting and statistical reports on labor and wages.

The purpose of this course work is to study the analysis of the performance of the enterprise. To achieve this goal, the following tasks are determined:

Get acquainted with labor indicators as the main objects of analysis of the economic activity of the enterprise;

Consider the concept of labor resources and their classification;

Study the theoretical aspects of the analysis of workers' remuneration;

Consider the analysis of labor indicators at RuAZKom LLP;

Study the analysis of the number of employees of the enterprise;

Consider the analysis of hours worked;

Examine the analysis of labor productivity;

Consider the analysis of the wage fund and average monthly wages;

Describe the measures to improve the organization of work.

1. Labor indicators as the main object of analysis of the economic activity of the enterprise

1.1 The concept of labor resources and their classification

The main tasks of the analysis at this stage are: study and assessment of the provision of the enterprise and its structural units with labor resources in general, as well as by category and profession; determination and study of indicators of staff turnover; identification of reserves of labor resources, their fuller and more efficient use.

Sources of information for the analysis are the labor plan, statistical reporting "Report on labor", data of time records and personnel department.

The labor force includes that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of the enterprise with the necessary labor resources, their rational use, a high level of labor productivity - are of great importance for increasing production volumes and increasing production efficiency. In particular, the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms, and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the provision of an enterprise with labor resources and the efficiency of their use.

Labor resources are understood as a part of the population with physical development, mental abilities and knowledge necessary to carry out useful activities.

To understand the concept of "labor resources", you need to know that, firstly, depending on age, the entire population can be divided into three groups:

Persons under the working age (at this time - from birth to 15 years inclusive);

Persons of working age (working) age: in Kazakhstan women from 16 to 54 years old, men from 16 to 59 years old inclusive;

Persons older than the able-bodied, i.e. the retirement age, upon reaching which an old-age pension is established: in Kazakhstan, women from 55, and men from 60.

Secondly, depending on the ability to work, the able-bodied and the disabled are distinguished. In other words, people may be disabled at working age (for example, disabled people of groups I and II until retirement age) and able-bodied at disabled age (for example, working adolescents and working old-age pensioners).

Based on the foregoing, the labor resources include:

1) the population of working age, with the exception of invalids of war and labor of groups I and II and non-working persons receiving pensions on preferential terms;

2) employed persons of retirement age;

3) working adolescents under the age of 16.

According to Kazakhstani legislation, adolescents under 16 are employed when they reach the age of 15 in exceptional cases. It is also allowed, in order to prepare young people for work, the recruitment of students of general education schools, vocational and secondary special educational institutions upon reaching the age of 14 with the consent of one of the parents or a person replacing him, provided that they are provided with easy labor that does not cause harm to health and does not interfere with the learning process.

In Kazakhstan, a significant reduction in the total population and the proportion of the population under working age is predicted, the proportion of the population in retirement age will stabilize and the proportion of the population in working age will increase, i.e. aging of the population, which in the long term will lead to a decrease in the population of working age.

Since the middle of 1993, our statistics have made a transition to the system of population classification recommended by international conferences of labor statisticians and the International Labor Organization, according to which it is divided into economically active and economically inactive.

The economically active population (labor force) is the part of the population that provides the supply of labor for the production of goods and services.

The size of this population group includes the employed and the unemployed.

Those employed in the economically active population include persons of both sexes aged 16 and over, as well as persons under 16 years of age who, during the period under review:

a) performed work for hire for compensation on a full or part-time basis, as well as other income-generating work;

b) were temporarily absent from work due to illness, vacation, days off, strike or other similar reasons;

c) performed work without pay in a family business.

The unemployed are persons aged 16 and over who, during the period under review:

a) did not have work and earnings;

b) are registered with the employment service in order to find a suitable job;

c) were looking for a job, i.e. applied to state or commercial employment services, to the administration of enterprises, placed advertisements in the press or took steps to organize their own business;

d) were ready to start work;

e) were trained or retrained in the direction of the employment service.

To classify a person as “unemployed”, it is necessary to have the first four conditions at the same time.

Pupils, students, retirees and people with disabilities are counted as unemployed if they were looking for work and were ready to start working.

The economically inactive population is that part of the population that is not part of the labor force. It includes:

a) pupils, students, trainees, cadets studying in educational institutions on a full-time basis;

b) persons receiving old-age pensions and on preferential terms;

c) persons receiving disability pensions;

d) persons engaged in housekeeping, caring for children, sick relatives;

e) desperate to find a job, i.e. those who stopped searching for it, having exhausted all the possibilities, but who can and are ready to work;

f) other persons who do not need to work, regardless of the source of income.

The turn of our country from a totalitarian system and a command-administrative economy to a market economy, to free labor and the prohibition of forced labor, proclaimed by the Constitution of Kazakhstan, makes it senseless to use the concept of "labor resources" in its previous content. Cannot relate to labor resources, i.e. to potentially possible sources of satisfaction of society's needs for labor, a category of persons who cannot be recruited otherwise than forcibly to work.

Therefore, in the conditions of market relations and free labor, the size of the economically active population - the labor force as a factor that forms the labor market - is of real importance for the economy.

1.2 Theoretical aspects of the analysis of workers' wages

Analysis of wages. The analysis begins with determining the amount of excess (decrease) in labor costs for the personnel of the enterprise engaged in the main activity, included in the cost of sold services in comparison with their normalized value. At the same time, the standardized amount of labor costs is calculated in accordance with the Law on Taxation of Profits of Enterprises, Associations and Organizations, which provides for an increase or decrease in taxable profit by the amount of excess or decrease in labor costs in comparison with their normalized value. The standardized amount of labor costs is determined based on the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the growth rate of labor costs established by the government.

Labor costs are analyzed not only for the enterprise as a whole, but also for individual shops. At the same time, the divisions that have exceeded the standardized value of these costs are identified, the reasons are studied, and effective solutions are developed to prevent them.

The object of taxation is the amount of excess funds allocated for consumption (labor costs included in the cost of services, various payments from profit, earnings on shares and other funds spent on consumption), in comparison with the non-taxable amount of these funds, determined in the procedure established by law. In these conditions, the object of analysis of the use of the wage fund also becomes the determination of the compliance of the amount of funds allocated for consumption with the non-taxable amount of these funds, the identification of the reasons that caused the excess of this amount, the development of recommendations for improving the systems and forms of remuneration. For the analysis, use is made of the data of calculations on the tax governing the expenditure of funds allocated for consumption.

In contrast to the personnel engaged in the production of services and products, the salary fund of employees serving the enterprise does not depend on the volume of sales of services and products, therefore, in the course of the analysis, its dependence on changes in the number of employees, official salaries, and the effective working time fund is established. Based on the results of the analysis, measures are developed to eliminate the causes of the irrational use of funds for wages.

Analysis of the use of funds for wages by categories of personnel. In the process of analysis, the deviation of the actual wage fund by categories of personnel from the previous year is determined under the influence of changes in the number of employees and the average salary of one employee, reveals the reserves of saving the wage fund associated with the elimination of the reasons causing an unjustified increase in the number and wages of employees.

Analysis of the composition of the wage fund. In the process of analysis, the deviation of the reporting fund from the plan for certain types of wages is determined, the reasons for the deviations are established, and the reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase are identified. For the analysis, the data of the current wages fund is used.

Analysis of reserves of savings on labor costs. Saving money on labor remuneration is achieved primarily as a result of a decrease in the labor intensity of production of services and products, the introduction of a brigade form of organization and remuneration, a revision of outdated production standards and prices, service standards, the elimination of staff excesses, and other measures to increase labor productivity as well as due to the elimination of unproductive payments and the elimination of unjustified increases in the wages of individual workers. Therefore, the calculation of the amount of possible savings of the fund is based on the results of the analysis of reserves for the growth of labor productivity.

Analysis of the relationship between the growth rate of labor productivity and average wages and its impact on the use of the wage bill. Analyzing the relationship between the growth of labor productivity and its remuneration, the average salary of one employee is determined based on the wage fund of workers involved in the production of goods and services, and their number. The relationship between the growth of labor productivity and its payment is judged by the coefficient of advance.

In the process of analysis, they not only determine the ratio between the growth rates of labor productivity and average wages, but also establish the fulfillment of the planned ratio between them.

2. Analysis of labor indicators at RuAZKom LLP

2.1 Analysis of the number of employees of the enterprise

RuAZKom LLP is the official representative of the largest Belarusian plant. The legal address of the branch: Kazakhstan, Kostanay region, Kostanay, 110003, 119 Al-Farabi ave.

The labor force includes that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, a high level of labor productivity are of great importance for increasing the volume of production and increasing production efficiency. In particular, the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms - and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the provision of an enterprise with labor resources and the efficiency of their use.

The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need. Particular attention is paid to the analysis of the provision of the enterprise with employees of the most important professions. It is also necessary to analyze the qualitative composition of the labor force in terms of qualifications.

Table 2.1.1 The structure of the provision of employees of the enterprise

					Number of full-time employees
Incl. RFP					Incl. RFP
Incl. workers					Incl. workers
leaders					leaders
Specialists					Specialists
Of employees					Of employees

From table 2.1.1 it can be seen that the staff of industrial and production personnel for all types of categories are not staffed (except for employees). Compared to 2010, only in the category of managers, the number increased by 1.7%. The lack of staffing is explained by the instability of the plant, the low level of wages in comparison with other enterprises in the region, and untimely payment.

In 2011, the general educational staff of the enterprise was as follows: I-II levels of accreditation, there were 2938 people, among them 2127 workers; III-IV levels of accreditation, there were 1347 people, among them 264 workers. Thus, only about 36% of employees, and of them 21% of workers have secondary technical and higher education. This characterizes the low level of qualifications of workers and workers at RuAZKom LLP.

To assess the conformity of the qualifications of workers with the complexity of the work they perform, compare the average wage categories of work and workers, calculated using the weighted average arithmetic:

According to our enterprise, consider the following table:

Table 2.1.2 Distribution of the number of workers according to the assigned tariff categories

Number of workers by category

where Tr is the tariff category,

CHR is the number of workers

Vpi is the amount of work of each type.

As you can see, the actual average grade is below the planned level, which negatively affects the performance of work of higher qualifications and can lead to the release of lower quality products. If the average category of workers was above the average wage category of work, then the workers would have to make additional payments for using them in less skilled jobs. Due to delays in the payment of wages at the plant, there is an outflow of workers of higher qualifications, therefore, the enterprise organizes industrial training courses, attracts highly qualified workers to train workers with lower qualifications, and concludes contracts with vocational schools to replenish the staff.

In 2011, 2,840 employees improved their qualifications, of which 2,712 are workers.

Administrative and managerial personnel must be checked for the correspondence of the actual level of education of each employee to the position held and to study issues related to the selection of personnel, their training and professional development.

The qualification level of workers largely depends on their age, length of service, education, etc. Therefore, in the process of analysis, changes in the composition of workers by age, length of service, and education are studied. Since they occur as a result of the movement of labor, much attention is paid to this issue in the analysis.

To characterize the movement of labor, the dynamics of the following indicators is calculated and analyzed. First, consider the following table:

Table 2.1.3 Dynamics of movement of labor force

Labor movement		% to the total number of people who quit		% to the total number of people who quit
Incl. for reasons
Own wish
Disability
Did not pass the probationary period
To the armed forces
End of the contract
Other reasons
End of practice
For child care
Downsizing
For health
Staff turnover,%

From table 2.1.3 it can be seen that staff turnover increased by 4% in 2011 compared to 2010. To a large extent, the increase in this indicator was facilitated by the reduction in staff (this indicator increased in 2011 compared to 2010 by 8.11%). In turn, the reduction in staff is associated with the restructuring of the production of the enterprise and the release of employees of the non-industrial group (children's institutions, rest homes, etc.).

If you take the dismissal of your own free will, then here this figure increased by 11.27% compared to 2010. This is due to the fact that the company has a very low level of wages, and it is not paid regularly. Therefore, employees are not interested in working at this enterprise.

In total, as can be seen from the table, the number of employees hired in 2011 is 18.84% less than in 2010, and the number of employees who quit increased by 7.52%.

The turnover ratio for the reception of workers (Kpr):

Disposal turnover ratio (Кв):

Personnel turnover rate (Kt):

The coefficient of the constancy of the composition of the personnel of the enterprise (Kp):

Here is an analysis of the above indicators for RuAZKom LLP:

Table 2.1.4 Characteristics of the movement of labor at RuAZKom LLP

Analyzing the data in the table, you can identify the following:

1. The turnover rate for hiring has decreased in 2011 compared to 2010 by 14.21%. This is a negative trend, as the number of employees has decreased at this enterprise. First of all, this is due to the unwillingness of workers to work at the enterprise;

2. At the same time, the ratio of turnover on disposal in 2011 compared to 2010 increased by 13.65%. This indicates a negative trend - employees are not interested in working at this enterprise;

3. With regard to the staff turnover rate, it can be noted that it increased by 37.69%. This reveals significant dynamics of the workforce, both in terms of admission and departure.

4. Well, and the last indicator that characterizes the movement of labor is the indicator of the constancy of the composition. In 2011, this indicator increased by 0.29% compared to 2010 - therefore, the number of permanently employed workers in production is increasing and the number of workers absent from production is decreasing.

It is necessary to study the reasons for the dismissal of workers (of their own free will, staff reductions, due to violations of labor discipline, etc.).

The tension in providing the enterprise with labor resources can be somewhat relieved due to a more complete use of the available labor force, an increase in labor productivity, an intensification of production, comprehensive mechanization and automation of production processes, the introduction of new, more productive equipment, and an improvement in the technology of organizing production. In the course of the analysis, reserves for reducing the need for labor resources as a result of the above measures should be identified.

If the company expands its activities, increases production capacity, creates new jobs, then it is necessary to determine the additional need for labor resources by category and profession and the sources of their attraction.

The reserve for increasing production through the creation of additional jobs is determined by multiplying their growth by the actual average annual output of one worker:

At this enterprise, we have such a tendency that the reserve for increasing the number of jobs is 1313, and the actual output per worker is 56.7781 thousand UAH per year.

where P\u003e VP is the reserve for increasing production; Р\u003e КР - reserve for increasing the number of jobs; Wg.f - the actual average annual output of the worker.

2.2 Analysis of indicators of hours worked

The completeness of the use of labor resources can be estimated by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.

Table 2.2.1 Use of labor resources of the enterprise

	Indicators			Deviation from 2010	Deviation from the plan
	H workers, people
	The total number of worked workers. person / day
	The total number of worked workers. person / hour
	Average number of days worked 1 work / year, d
	Average number of hours worked 1 work / year, h
	Average number of hours worked 1 work / shift, h
	Working time fund, h
	Incl. overtime hours worked

The working time fund (T) depends on the number of workers (HR), the number of days worked by one worker on average per year (D) and the average length of the working day (tcm):

T \u003d CHR x D x tcm.

At the analyzed enterprise, the actual working hours are less than planned by 2,147,548 hours. The influence of factors on its change can be established by the method of absolute differences:

BO \u003d -1103560-680862-363126 \u003d -2 147 548

As can be seen from the calculations, the enterprise does not use the available labor resources fully enough.

The largest share in the reduction of the working time fund is the number of workers. Due to the fact that there was a reduction in the number of workers, the Working Time Fund decreased by 1,103,560 hours. This is a big waste of time, even within the entire enterprise.

As for the change in the number of days per employee, then, as we can see from the table, the total number of days per employee decreased by 10. Therefore, the Working Time Fund decreased by 680,862 hours.

Well, the last factor that influenced the Working Time Fund was the duration of the shift. In fact, compared to the plan, the duration of the shift was reduced by 0.2 hours. This led to the fall of the Working Time Fund by 363,126 hours. This, of course, is also a big loss of working time and cannot be ignored.

In aggregate, under the influence of three factors, the working time fund decreased by 2,147,548 hours. This is a very impressive loss of working time and measures must be taken to reduce the impact of this trend.

In fact, the loss of working time is even higher due to the fact that the actual fund includes overtime work, which amounted to 34,916 hours. If we take them into account, then the total loss of working time will amount to 1,009,072 hours or 7.31%.

To identify the causes of day-long and intra-shift losses of working time, the data of the actual and planned balance of working time are compared. They can be caused by various objective and subjective circumstances not provided for by the plan: additional vacations with the permission of the administration, diseases of workers with temporary disability, absenteeism, downtime due to malfunction of equipment, machines, mechanisms; due to lack of work, raw materials, supplies, electricity, fuel, etc.

Each type of loss is analyzed in more detail, especially those that depend on the enterprise. Reducing the loss of working time for reasons depending on the workforce is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.

Table 2.2.2 Analysis of the use of the fund of working time

Index	Per worker	Deviation from the plan
			per worker	for all workers
Calendar number of days
Including:
Festive
Weekend
Saturday weekend
Nominal working time fund, days
Absenteeism, days
Including:
Annual leave
Study Leave
Maternity leave
Additional leave with permission
Administration
Diseases
Truancy
Downtime
Working hours, days
Work shift duration, h
Working time budget, h
Pre-holiday shortened days, h
Grace time for adolescents, h
Intra-shift downtime, h
Useful fund of working time, h
Average duration of a work shift, h
Overtime hours worked, h
Worker overhead

In our example, most of the losses ((17458 + 17 + 175) 7.8 + 1765 \u003d 139 435) are caused by subjective factors: additional vacations with the permission of the administration, absenteeism, downtime in the machine shop due to lack of blanks.

Having studied the loss of working time, it is necessary to establish unproductive labor costs, which consist of the costs of working time as a result of the manufacture of rejected products and the correction of defects, as well as in connection with deviations from the technological process. To determine their value, use the data on losses from marriage (journal-order No. 10).

Reducing the loss of working time is one of the reserves for increasing output. To calculate it, it is necessary to multiply the loss of working time (WT) due to the fault of the enterprise by the planned average hourly production.

However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, since they can be compensated by an increase in the intensity of labor of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.

2.3 Labor productivity analysis

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.

Generalizing indicators include the average annual, average daily and average hourly output of one worker, as well as the average annual output of one worker in value terms. Private indicators are the time spent on the production of a unit of a certain type of product (labor intensity of the product) or the release of a certain type of product in physical terms for one man-day or man-hour. Auxiliary indicators characterize the time spent on a unit of a certain type of work or the amount of work performed per unit of time.

The most generalized indicator of labor productivity is the average annual output of one worker. Its value depends not only on the production of workers, but also on the proportion of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day.

Figure 2.3.1 The relationship of factors that determine the average annual output of an employee of the enterprise

Table 2.3.1 Input data for factor analysis

Index			Deviation
Production volume, thousand UAH
Average headcount:
industrial production personnel (PPP)
workers (CR)
Share of workers in the total number of industrial and production personnel (Ud),%
Days worked by one worker per year (D)
Average working day (L), h
Total hours worked:
by all workers per year (T), man-h
including one worker, man-h
Average annual output, thousand UAH:
one worker (GW)
one worker (GW ")
Average daily output of a worker (DV), thousand UAH
Average hourly output of a worker (HR), UAH

Hence, the average annual output of one employee is equal to the product of the following factors:

GV \u003d Ud x D x tcm x CHV.

The calculation of the influence of these factors on the change in the level of the average annual production of industrial and production personnel will be performed by the method of absolute differences.

Table 2.3.2 Calculation of the influence of factors on the level of average annual output of an employee of the enterprise by the method of absolute differences

From the data in the table, we can conclude that:

Under the influence of such a factor as the share of workers in the total number of employees, the average annual output of an employee decreased by UAH 0.2 thousand. This is most likely due to the activities for maintenance and production management at this enterprise, as well as, possibly, with the organizational moments of production activities.

Due to such a factor as the number of days worked by one worker per year, the average annual output of an employee decreased by 2.10 thousand UAH. This is explained by the fact that the workers worked less days per year (10) and, therefore, less need to work in this case and the service personnel. Hence the decrease in the average annual output of workers;

As for the length of the working day, then, as the analysis shows, with a decrease in the working day of workers by 0.2 hours, the average annual output of an employee decreased by 0.94 thousand UAH. per year, - therefore, less time was allotted to workers in the production process, as well as the influence of objective factors;

And under the influence of the average hourly output of workers, the average annual output of workers increased by 5.55 thousand UAH. This is the only factor that in this case should be given maximum attention, because only thanks to it, as analysis shows, further economic growth of the enterprise and the productivity of workers is possible.

The change in the average annual output of a worker is analyzed in a similar way, which depends on the number of days worked by one worker per year, the average length of the working day and the average hourly output:

Wg. \u003d D x tcm x CHV.

Let's calculate the influence of these factors by the method of absolute differences:

BO \u003d -2.11-1.12 + 6.67 \u003d 4.3

So, analyzing the above factors, you can identify the following:

Under the influence of changes in the number of working days, actually compared to the plan, i.e. decrease in actual days, the average annual output of a worker decreased by 2.11 thousand UAH. This is, of course, a negative trend in the work of the enterprise. This is explained by the fact that the workers worked fewer days per year. Obviously, the motivational policy of the enterprise works poorly at this enterprise, and the desire of workers to receive bonuses for the overtime worked is not revealed;

The second factor that influenced the average annual output of a worker was the length of the working day. As we can see from the calculations, this factor reduced the average annual output of a worker by UAH 1.12 thousand. in year. Consequently, the reduction in the duration of the work shift by 0.2 hours led to a reduction in output by 1.12 thousand UAH per year. This is a negative trend and it is necessary to take measures to prevent the reduction of the work shift;

Well, the last factor that influenced the average annual output of the worker is the hourly output of the worker. This, of course, is the most important factor, because the hourly output of a particular worker also depends on his annual output. Calculations show that the average hourly output increased by UAH 0.004. per hour, and as a result, this led to an increase in the average annual output of a worker by 6.67 thousand UAH. in year. That is, this factor has the most large-scale effect on the change in the average annual output of a worker and, first of all, it is necessary to work to increase the influence of this particular factor.

The change in the average hourly output is necessarily analyzed as one of the main indicators of labor productivity and the factor on which the level of the average daily and average annual output of workers depends. The value of this indicator depends on factors associated with changes in the labor intensity of the product and its cost estimate.

The first group of factors includes such as the technical level of production, organization of production, waste of time due to defects and their correction. The second group includes factors associated with a change in the volume of production in value terms due to a change in the structure of products and the level of cooperative deliveries. To calculate the influence of these factors on the average hourly output, the chain substitution method is used. In addition to the planned and actual level of average hourly production, it is necessary to calculate three conventional indicators of its value.

The first conditional indicator of average hourly output should be calculated in conditions comparable to the plan (for productive hours worked, with a planned structure of production and a planned technical level of production). To do this, the actual volume of production of marketable products should be adjusted by the amount of its change as a result of structural shifts (D VPstr) and co-operative deliveries (D VPkp), and the amount of time worked - for non-productive time (Tn) and excess time savings from implementation of measures STP (Te), which must be previously determined.

An important role in the study of the influence of factors on the level of average hourly output is played by the methods of correlation and regression analysis. The multifactorial correlation model of average hourly output can include the following factors: capital-labor ratio or power-to-labor ratio; the percentage of workers with the highest qualifications or average wage category of workers, the average service life of equipment, the share of advanced equipment in its total cost, etc. The coefficients of the multiple regression equation will show by how many hryvnias the average hourly output changes when each factorial indicator changes by one in absolute terms. In order to find out how, due to these factors, the average annual output of workers has changed, it is necessary to multiply the resulting increments in average hourly output by the actual number of man-hours worked by one worker:

To determine their influence on the average annual output of an employee, it is necessary to multiply the obtained increments in the average annual output of workers by the actual share of workers in the total number of production and industrial personnel:

To calculate the influence of these factors on the change in the volume of production, the increase in the average annual output of an employee due to the i-th factor should be multiplied by the actual average number of industrial production personnel:

or the change in the average hourly output due to the i-th factor multiplied by the actual length of the working day, the number of days worked by one worker per year, the share of workers in the total number of employees and the average number of employees of the enterprise:

In conclusion of the analysis, it is necessary to develop specific measures to ensure the growth of labor productivity and determine the reserves for increasing the average hourly, average daily and average annual output of workers.

The main directions of the search for reserves for the growth of labor productivity follow from the very formula for calculating its level: PC \u003d\u003d VP / T, according to which an increase in labor productivity can be achieved by:

a) an increase in output due to a more complete use of the production capacity of the enterprise, since with an increase in production volumes at the available capacity, only the variable part of the cost of working time increases, and the constant remains unchanged. As a result, the time spent on the release of a unit of output decreases

b) reducing labor costs for its production by intensifying production, introducing comprehensive mechanization and automation of production, more advanced technology and production technology, reducing losses of working time by improving the organization of production, material and technical supply and other factors in accordance with the plan of organizational and technical and innovative activities.

At the same time, the following options for the ratio of changes in the volume of output and labor costs are possible, which should be taken into account when choosing a management strategy to ensure the growth of labor productivity under the current economic conditions:

a) there is an increase in the volume of output while reducing labor costs for its production;

b) the volume of production grows faster than labor costs;

c) the volume of production grows with constant labor costs;

d) the volume of production remains unchanged while reducing labor costs;

e) the volume of production decreases at a slower rate than labor costs.

Regardless of the chosen strategic policy option, the reserves for increasing the average hourly output are determined as follows:

R.v.Wh. \u003d Wch.v- Wch.ph \u003d ((VPf + R.v.VP) / (Tf-R.um.T + Td)) - (VPf / Tf);

where R.v.Wh - reserve for increasing the average hourly production;

Wh.v.; Wch.f - respectively the possible and actual level of average hourly production;

R.w. VP - a reserve for increasing gross output due to the implementation of scientific and technological progress;

Tf is the actual expenditure of working time for the release of the actual volume of products;

R.um.T is a reserve for reducing working time due to mechanization and automation of production processes, improving labor organization, raising the level of qualifications of workers, etc .;

Td. - additional labor costs associated with an increase in output, which are determined for each source of reserves for increasing production, taking into account the additional volume of work required to master this reserve and production rates.

Multiplying the reserve for the growth of the average hourly output by the planned duration of the working day, we obtain the reserve for the growth of the average daily output. If we multiply this reserve by the planned fund of working time of one worker, then we find out the reserve for the growth of the average annual output of workers.

To determine the reserve for increasing output, it is necessary to multiply the possible increase in the average hourly output by the planned (possible) fund of working time of all workers:

R.v.VP \u003d R.v.Wch. x TV;

The reserve for the growth of labor productivity due to the implementation of a certain measure (R.w.Wg.xi) can also be calculated using the following formula:

P.v.Wg.xi (%) \u003d (P.m.Crxi (%) / 100- P.m.Crxi (%)) 100;

where R.um.Crxi is the percentage of the relative reduction in the number of workers or management personnel due to a certain event.

2.4 Analysis of the wage fund and average monthly wages

Analysis of the use of labor resources at the enterprise, the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are created for increasing the level of labor remuneration. At the same time, funds for labor remuneration must be used in such a way that the growth rate of labor productivity outstrips the growth rate of its payment.

Only under such conditions opportunities are created for increasing the rate of expanded reproduction.

In this regard, the analysis of the use of funds for wages at each enterprise is of great importance. In the process, it is necessary to carry out systematic control over the use of the wages fund (wages), to identify opportunities for saving funds due to an increase in labor productivity and a decrease in the labor intensity of products.

The wage fund, according to the current instructions of the statistics bodies, includes not only the wage fund attributable to the current costs of the enterprise, but also payments from social security funds and net profit remaining at the disposal of the enterprise.

The largest share in the composition of funds used for consumption is occupied by the wages fund, which is included in the cost of production.

Starting to analyze the use of the wage bill included in the cost of production, first of all, it is necessary to calculate the absolute and relative deviation of its actual value from the planned value.

However, it should be borne in mind that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of fulfillment of the production plan.

The above calculations show that the change in the wage fund in absolute terms amounted to UAH 2885 thousand. Thus, we can say that in general, the enterprise has a tendency to reduce the wage bill.

On the one hand, this is a positive moment, since at the same time there are reserves for reducing the cost of production, on the other hand, a decrease in the wage bill negatively affects the material condition of workers, reduces to some extent the motivation of personnel, which ultimately affects labor productivity.

The relative deviation is calculated as the difference between the actually accrued wages and the planned fund, adjusted for the rate of implementation of the production plan.

It should be borne in mind that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production. These are the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to a share of variable wages.

The constant part of wages does not change with an increase or decrease in the volume of production (wages of workers at tariff rates, salaries of employees in salaries, all types of additional payments, wages of workers in non-industrial production and the corresponding amount of vacation pay).

Based on the data in the table, we determine the relative deviation in the wage bill, taking into account the fulfillment of the production plan:

where: - the relative deviation in the payroll; - actual and adjusted salary fund; - variable and constant amount of the payroll fund; - coefficient of implementation of the plan for production.

In our case, the plan for the volume of marketable products was fulfilled by 100.5%.

In connection with the understaffing of industrial personnel (piecework workers) and the excess of productivity over wages, it is obvious that the wage bill is being saved or underspending.

Table 2.4.1 Initial data for the analysis of the payroll

Payment type	Salary amount, thousand UAH
			deviation
1. Variable part of workers' wages
At piece rates
Performance awards
2. Constant part of workers' wages
Time wages according to tariff:
Rates
Supplements
Overtime work
For work experience
For downtime caused by the enterprise
3. Total wages of workers without vacation pay
4. Payment of vacations for workers
Variable part
Permanent part
5. Remuneration of employees,
6. General payroll
Including:
Variable part (n.l + n.4.1)
Constant part (clause 2 + clause 4.2 + clause 5)
7. Share in the general wage fund,%:
Variable part
Permanent part

When calculating the relative variance for the payroll, you can use the so-called correction factor (Kp), which reflects the share of the variable wage in the general fund. It shows by what percentage of the percentage the planned salary fund should be increased for each percentage of the overfulfillment of the production plan ():

Variable part of the FZP

Table 2.4.2 Initial data for identifying the influence of factors on the payroll

Salary fund	Amount, thousand UAH
According to plan
According to the plan, converted to the actual volume of production under the planned structure
According to the plan, converted to the actual volume of production and the actual structure
In fact, with the actual specific labor intensity and the planned level of remuneration
Actually
Deviation from the plan:
Absolute
Relative

Table 2.4.3 Calculation of the influence of factors on the change in the variable part of the wage fund, thous.

Then you should analyze the reasons for the change in the constant part of the wage fund, which includes the wages of time workers, employees, workers in kindergartens, clubs, sanatoriums, dispensaries, etc., as well as all types of additional payments.

The wage fund of these categories of workers depends on their average number and average earnings for the corresponding period of time. The average annual salary of time workers, in addition, also depends on the number of days worked on average by one worker per year, the average duration of the work shift and the average hourly earnings.

According to Scheme 2.4.2, the following models can be used for deterministic factor analysis of the absolute deviation of the time wage fund:

Fig 2.4.2 Deterministic factor system of the wage fund of time workers

Index			Deviation
Average payroll number of time workers
The number of days worked by one worker on Wednesdays
Average per year
Average work shift / h
Time-wage fund, thous. UAH
Salary of one employee, UAH:
Average annual
Average annual
Average annual

The calculation of the influence of these factors can be made by the method of absolute differences, using the data in table 2.4.4:

BO \u003d -85700.16-283108.8-150991.36-71720 \u003d ~ -581 520.32

Thus, the savings in the time wage fund occurred mainly due to a reduction in the days worked by workers in the year (the largest deviation is UAH 283,108.8 thousand), also due to a reduction in the number of work shifts (-150,991.36), as well as for average hourly wage account. Calculations show that the least factor influencing the change in the wage fund was the number of time workers.

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In this work, it is necessary to develop proposals for automation for the sale of tickets in the cinema.

A cinema is a commercial enterprise with auditoriums equipped for showing films. There is a screen and visual seats in the hall.

From the point of view of the functioning or structure of the cinema, we can say that it has seats with different levels of service, comfort and, accordingly, payment. Places can be of different types:

A (VIP) - the most expensive seats with the most comfortable viewing conditions;

B (Comfort) - a place of less than A, cost and comfort, located in the best view zone, more convenient and, accordingly, expensive than C;

C (Normal) - the most economical places, without any pronounced advantages. The cinema keeps records of the state of the seats.

All customers wishing to purchase a ticket must indicate for which session they want to purchase it and the class of the seating position, pay the ticket price.

Any place in the auditorium has a number that keeps records of whether it is occupied or free for sale.

Also, the cinema provides the possibility of booking tickets.

Thus, the functioning of the cinema includes:

Ticket selling;

Room occupancy control;

Develop proposals for automating the sale of tickets in the cinema (sessions - information - tickets).

The viewer can choose: a movie, a session and a place from among those offered by the system. The system takes into account the status of seats (available, sold, booked). Possibility of booking seats (conditions for making / withdrawing a booking). Reference Information. Advertising information.

2.1 Functional model of business processes

Building a model of an information system begins with describing the functioning of the system as a whole in the form of a context diagram.

Figure 1 - Context diagram "Ticket sales in the cinema"

The interaction of the system with the environment is described with the help of inputs ("Client requests", "Repertoire" and "Sessions schedule"), outputs ("Ticket", "Ticket refund", "Reservation" and "Cancellation of reservation"), management ("License "," Norms "and" Laws of the Russian Federation ").

Clients are people who create demand for the services of the Cinema.

Repertoire - A set of films or other goods shown at the Cinema.

Contains:

Name

Description

Actors

Poster (picture)

Session Schedule - List of all sessions conducted by the Cinema

Contains:

Name

Date and time of session start

Duration

The laws of the Russian Federation are laws for the protection of consumer rights, and all-Russian norms for the implementation of commercial activities.

Ticket - the Client's right to attend a specific session

Ticket refund - a case when the Client returned the ticket to the Cinema and received the money spent on it back

Reservation - assigning a place in the hall to the Client. Withdrawal of a place from sale until the period until it is purchased by the Client, or until the reservation period expires

Removal of armor - freeing up space in the hall. Putting it on sale.

After describing the context diagram, we proceed to the process of functional decomposition, i.e. We divide the system into subsystems to the extent sufficient for understanding the role of the software being designed and writing process specifications.

Figure 2 - Diagram of the "Ticket sales in the cinema" decomposition

As you can see from the diagram, the whole process of the Cinema's functioning is divided into six blocks:

Operation selection - branching allowing the user to select the operation of interest with the Cinema system

Information provision - providing the user with all available information about the schedule and sessions

Order creation - consolidation of all the Client's requirements into one order

Purchase of a ticket - making a sale and purchase operation between the Client and the Cashier and assigning a ticket to the Client

Identification - confirmation of the identity of the Client and his right to place or withdraw a reservation. In the case of canceling a reservation, the availability of a reservation for the current Client is still checked

Ticket verification - an operation to confirm the validity of the ticket, in case of successful verification, the Ticket is returned to the Cinema and is restarted on sale, and the Client receives the money spent on the ticket back

Let's make further division into subsystems.

Figure 3 - "Operation selection" decomposition diagram

Let us describe the processes presented in this decomposition diagram.

Choice is the act in which the user chooses what he wants.

Getting information - the customer decides to get information

Ticket purchase - the customer's decision to purchase a ticket for the session

Operations with the reservation - the client's decision to carry out the operation with the reservation

Return ticket - the customer makes a decision to return a previously purchased ticket

Figure 4 - "Provision of information" decomposition diagram

Let us describe the processes presented in this diagram.

Session schedule and ticket prices - The client receives information about the sessions:

Name

Date and time of session start

Duration

Class A, B, C ticket prices

Auditorium in which the session is held

And he decides with which session he will perform further operations.

Session Information - information that allows the Client to understand what Sessions are held in the Cinema and helps to choose which one to go to

Return to operation selection - User decision to return to operation selection

Figure 5 - "Order creation" decomposition diagram

Let's describe the process of creating an order.

The first step to create an order, the client must fill out a form in which he must indicate the required session from the Schedule of Sessions and the required space in the hall. The client already knows the cost of the ticket at this point - it is included in the Session Information. Further, if the client agrees with the entered information, he must confirm the order. The system will form an order in the form accepted in the cinema standards.

Client Requirements - a set of session data filled in by the Client that uniquely positions it (the session).

Generating an order - the system generates an Order based on the requirements of the Client and the norms of the enterprise.

The diagram shows that a cinema ticketing system operates with a repertoire database, a theater session database, and a finance and statistics department database. Also, the ticketing system in the cinema has a security system and a service system.

Figure 6 - External environment of the system "Ticket sales in the cinema"

This information system will automate:

Ticket selling;

Room occupancy control;

Providing information about the cinema repertoire;

Booking and cancellation services;

Refund of tickets.

2.4 Process specification

2.4.1 Create order

@ INPUT \u003d SESSION INFORMATION

@ INPUT \u003d SELECT PURCHASE

@ OUT \u003d ORDER

@ SPECIAL PROCEDURE \u003d ORDER CREATION

IF the place is free THEN

EXECUTE generate ORDER

END IF

END IF

IF ORDER CONFIRMATION THEN

EXECUTE print ORDER

COMPLETE cancel ORDER

END IF

@ END SPECIFICATION ORDER CREATION

2.4.2 Booking a ticket

@ INPUT \u003d SESSION INFORMATION

@ ENTRANCE \u003d SELECT RESERVATION

@ OUTPUT \u003d ARMOR

@ SPECIAL PROCEDURE \u003d TICKET RESERVATION

EXECUTE display the FORM to the client to fill it out

IF THE SESSION IS FILLED IN THE FORM, THE PLACE TO

IF the place is free THEN

EXECUTE create ARMOR

END IF

END IF

EXECUTE cancel TICKET RESERVATION

END IF

@ END OF SPECIFICATION TICKET RESERVATION

2.4.3 Removing armor

@ ENTRANCE \u003d ARMOR

@ INPUT \u003d SELECT REMOVAL

@ EXIT \u003d REMOVE ARMOR

@ SPECIAL PROCEDURE \u003d REMOVAL

EXECUTE accept RESERVATION for verification

IF THE RESERVATION IS VALID THEN

EXECUTE RESERVATION REMOVAL

END IF

@ END OF SPECIFICATION REMOVAL OF ARMOR

@ ENTRANCE \u003d TICKET

@ INPUT \u003d SELECT RETURN TICKET

@ EXIT \u003d RETURN TICKET

@ SPECIAL PROCEDURE \u003d TICKET REFUND

EXECUTE accept the TICKET for verification

IF THE TICKET IS VALID THEN

RETURN A TICKET

END IF

@ END OF SPECIFICATION TICKET REFUND

2.4.5 Buying a ticket

@ LOGIN \u003d ORDER

@ ENTRANCE \u003d SELECT TO BUY A TICKET

@ EXIT \u003d TICKET

@ SPECIAL PROCESS \u003d BUY TICKET

FULFILL accept the ORDER for verification

IF THE ORDER IS CORRECT THEN

PAY A TICKET

EXECUTE create a TICKET

END IF

@ END OF SPECIFICATION TICKET PURCHASE

2.4.6 Viewing Information

@ INPUT \u003d SELECT VIEW INFORMATION

@OUT \u003d SESSION INFORMATION

@ SPECIAL PROCEDURE \u003d VIEW INFORMATION

EXECUTE

IF VIEW SESSION INFORMATION is selected then

EXECUTE display SESSION INFORMATION

END IF

IF you selected VIEW REPERTOIRE INFORMATION THEN

EXECUTE display REPERTOIRE INFORMATION

END IF

EXECUTE return to SELECT OPERATIONS

@ END OF SPECIFICATION VIEW INFORMATION

The system should allow the client to access information about the theater's repertoire, this information should be current and reliable.

The system should help the user in choosing the required service

The system must allow the user to compose an order for the purchase of a ticket in order to subsequently process that order and receive a ticket for a session.

The system should provide the user with the opportunity to choose in the order for which session and for which of the available seats he can place an order.

The system must allow the user to return a ticket to the Cinema for a refund.

The system should allow the user to book a ticket for the subsequent purchase of a ticket.

The system should allow the user to deduct their existing reservation from the ticket.

The system should not allow the user to purchase tickets for non-existent sessions

The system should not allow the user to return the ticket later than 10 minutes before the start of the session

The system should not allow a situation when the reserved seats are not redeemed. Reservations must be canceled 20 minutes before the start of the session.

The system should help the cashier keep track of the seats available for sale in the auditorium.

The system should minimize the work of the cashier by using templates and helping Clients to correctly place an order.

The system should send sales reports to the finance department and the statistics department.

The system should allow the cashier to control the booking and de-booking of tickets

The system should not provide false data neither in reports nor in the provided information about sessions

4.1 Distribution of requirements by subjects and precedents

Before building a use case diagram, let's compile a table of distribution of requirements by subjects and use cases:

Distribution of requirements by subjects and precedents

	Precedent	Demand
	ZapolnenieZakaza	b. The system should help the user in choosing the required service c. The system must allow the user to compose an order for the purchase of a ticket in order to subsequently process that order and receive a ticket for a session. d. The system should provide the user with the opportunity to choose in the order for which session and for which of the available seats he can place an order. l. The system should minimize the work of the cashier by using templates and helping Clients to correctly place an order.
		a. The system should allow the client to access information about the theater's repertoire, this information should be up-to-date and reliable. o. The system should not provide false data neither in reports nor in the provided information about sessions
		e. The system must allow the user to return a ticket to the Cinema for a refund. i. The system should not allow the user to return the ticket later than 10 minutes before the start of the session.
	BronirovanieBileta
		g. The system should allow the user to deduct their existing reservation from the ticket.
		h. The system should not allow the user to purchase tickets for non-existent sessions k. The system should help the cashier keep track of the seats available for sale in the auditorium.
		e. The system must allow the user to return a ticket to the Cinema for a refund. i. The system should not allow the user to return the ticket later than 10 minutes before the start of the session m. The system should send sales reports to the finance and statistics departments.
	BronirovanieBileta	f. The system should allow the user to book a ticket for the subsequent purchase of a ticket. j. The system should not allow a situation when the reserved seats are not redeemed. Reservations must be canceled 20 minutes before the start of the session.
		g. The system should allow the user to deduct their existing reservation from the ticket. n. The system should allow the cashier to control the booking and de-booking of tickets

4.2 System use case diagram

Figure 7 - Diagram of use cases for the system "Ticketing at the Cinema"

Let's describe each of the options for using the system separately.

Precedent: ZapolnenieZakaza

Short description: The client indicates the necessary information on the ticket.

Main actors:

Supporting actors:

Preconditions:

Main stream: 1.Precedent begins when the Client has indicated that he wants to purchase a ticket. 2. The system provides the Client with a form with fields - drop-down lists for filling. 3. The client selects the Session name from those provided by the system, taking values \u200b\u200bfrom the Session Schedule. 4. The client selects the Session start time from those provided by the system, taking values \u200b\u200bfrom the Sessions Schedule. 5. The client selects a class A, B or C seat from among the unoccupied ones in the auditorium. 6.The client agrees with the introduced requirements 7. The system generates an Order on the basis of the introduced requirements and norms adopted in the Cinema 8. The system offers the client a report on the Order and offers to check whether the data in the report is correct and whether he indicated it this way 9.The client confirms that the data is correct 10. The system prints (or sends data over the network) the order for the Client

Postconditions: 1. The customer has the Order.

Alternative streams: 1.InvalidSeansName 2.InvalidSeansTimeBegin

Alternate Stream: ZapolnenieZakaza: InvalidPlace

Short description: The system informs the Buyer that he has chosen an invalid Desired seat in the hall (does not exist or has already been purchased).

Main actors: Customer

Supporting actors:

Preconditions: 1. The buyer entered an invalid Desired seat in the hall (does not exist or has already been purchased). 1. The alternate stream starts after step 5 of the main stream. 2. The system informs the Buyer that he has entered an invalid Desired seat in the hall (does not exist or has already been purchased). 3. The system returns the Client to step 5 of the main stream

Postconditions:

Precedent: ProdazhaBiletov

Short description: The client makes a purchase and sale operation in order to obtain a ticket for a specific session.

Main actors:

Supporting actors:

Preconditions: ZapolnenieZakaza

Main stream: 1. The precedent begins when the Customer applies the order to the cashier. 2.1 The cashier makes a financial transaction. 2.1 The cashier gives the ticket to the client.

Postconditions: 1. The customer has a ticket. 2.Information about ticket sale was sent to the finance department 3.In the database it is entered that the sold Places are no longer available for sale

Alternative streams:

Use Case: SeeInformation

Short description: The client looks at the most complete information about sessions, prices, schedule of sessions to determine what exactly he wants from the Cinema.

Main actors:

Supporting actors:

Preconditions:

Main stream: 1. The use case begins when the Client selects the "Show information" option. 2. The system displays a navigation window in which the Client can select either the Schedule of sessions and ticket prices, or Information about the sessions. 3. If the user has selected the Schedule of sessions and the cost of tickets, then 3.1 The system provides an information window, which contains data about all sessions: Name Date and time of session start Duration Class A, B, C ticket prices Auditorium in which the session is held 3.2 The system is waiting for a signal from the user to return to the selection of operations 4. If the user selected Session Information then 4.1 The system provides an information window that contains data about all sessions: Name Description Actors Poster (picture) 4.2 The system is waiting for a signal from the user to return to the selection of operations 5. While the Buyer is viewing the information.

Postconditions: 1. The system showed the Session data.

Alternative streams:

Use Case: VernutBilet

Short description:

Main actors:

Supporting actors:

Preconditions: 1.The customer has a ticket 2.Before the beginning of this session more than 10 minutes

Main stream: 1.Precedent begins when the Client informs the Cashier that he wants to return the ticket. 2. The cashier checks the ticket 2.1 If the ticket is valid 2.1.1. If before the start of the session more than 10 minutes 2.1.1.1. The cashier collects the ticket 2.1.1.2. The cashier returns the money for the ticket to the Client 2.1.1.3. Cashier sends a report to the finance department 2.1.1.4. The cashier marks the seats that were on the ticket as Free

Postconditions: 1. The client does not have a ticket. 2.Information about ticket refund was sent to the finance department 3.In the database it is entered that the Places are available for sale again

Alternative streams:

Precedent: BronirovanieBileta

Short description:

Main actors:

Supporting actors:

Preconditions: ZapolnenieZakaza

Main stream: 1.Precedent begins when the Client has indicated that he wants to Book a ticket. 2. If the data is correct. 2.1 If the required space is free. 2.1.1. The cashier assigns the ticket to the Client 2.2.2. The cashier marks the seats that were on the ticket as Booked

Postconditions: 1.Client has a Ticket Reservation 2.In the database it is entered that the reserved Seats are no longer available for sale

Alternative streams:

Precedent: SnyatBron

Short description: The client removes the reservation from the ticket

Main actors:

Supporting actors:

Preconditions: 1.Client has a ticket reservation 2.Before the beginning of this session more than 20 minutes

Main stream: 1.Precedent begins when the Client informs the Cashier that he wants to withdraw the reservation. 2.If the booking is valid 2.1. If before the start of the session more than 20 minutes 2.1.1. Cashier cancels reservation 2.1.2. The cashier marks the seats that were on the ticket as Free

Postconditions:

Alternative streams: Figure 8 - Activity diagram "Ticket sales" This diagram describes the flow of events in the system when a customer makes a Purchase ticket request. Let's identify the classes in our system for this: A) Let's write out all the nouns: Cinema auditorium session_name Start_time session_description Session_ duration Place number session_ schedule B) Let's select candidates for classes: Session_ Schedule Auditorium C) Define the attributes of each class 1) Schedule_sessions Session_name Start_time Auditorium Price A (VIP) B (Comfort) C (Normal) Session_ duration Session_description 2) Auditorium Place number E) In the course of the analysis, it was revealed that the Client and the Cashier are not members of the classes, the Class Auditorium must be redefined with the Hall_name, the Class Place must be further defined by adding the parameter purchased and changing its reservation parameter to the same form as purchased - booked. 1) Schedule_sessions Session_name Start_time Auditorium Price A (VIP) B (Comfort) C (Normal) Session_ duration Session_description 2) Auditorium Hall_name Place number Purchased Booked To specify the state of the system, let's build a class diagram for this system. Figure 9 - Class diagram for the Cinema Ticket Sales system The resulting classes are not related to the ticketing system, but are related to external databases: Repertoire Database and Session Database. This means that the creation of your own database for the implementation of the system of selling tickets in the cinema is not required. Specification of requirements for the information system "TICKET SALE IN THE CINEMA" The purpose of this document is to formulate the requirements for the developed AIS Cinema Ticket Sales. These requirements are described in the form of use cases, functional requirements briefs, and non-functional requirements descriptions. For basic definitions, see Glossary.doc. Related information is provided in the following documents: co-owners' requirements (User requirements.doc); A brief introduction to the actors is shown in Table 1. Tab. 1. System actors A list of use cases is shown in Table 2. Tab. 2. Register of use cases. Name Wording ZapolnenieZakaza The client indicates in the ticket the necessary information for the subsequent booking of a ticket or its order The client makes a purchase and sale operation in order to obtain a ticket for a specific session The client looks at the most complete information about sessions, prices, schedule of sessions to determine what exactly he wants from the Cinema. The client returns the ticket to the Cashier for a refund BronirovanieBileta The client reserves the right to purchase a specific ticket The client removes the reservation from the ticket The system will be used at a geographically concentrated (without external branches) enterprise. In the event of changes in the forms of documents, the AIS should undergo minor changes (it will be necessary to modify the reporting forms). In the case of the acquisition or development of information systems that automate adjacent areas, it will be necessary to develop appropriate means of import-export of information. Other participants in the precedent: none Short description. This use case allows the Cashier to generate a ticket or reservation based on the stated preferences of the Client for the subsequent financial transaction of purchase and sale. This set of preferences will serve as the basis for generating a ticket - an order that the Client makes himself (for example, he chooses which session to go to, which seat to buy in the hall). For Atomat-Cashier, this Order may be a table with fields that are filled in by the Client based on the offers available in the IS. Main character: Client. Links to Other Use Cases: None Short description. The Client contacts the Cashier with a pre-generated Order in order to purchase a ticket for the session specified in the Order. There is a cursory check of the correctness of the Order. The Cashier accepts the payment from the Client and generates the Ticket. There are no significant differences in the case of the Cashier Machine. Main character: Client. Other participants in the precedent: none. Links to Other Use Cases: None Short description. This precedent allows the Client to obtain the necessary and sufficient information about the theater's repertoire for making an Order. The client looks at information about: Name Start time Duration Session Information Hall of the Ticket price: Main character: Client. Other participants in the precedent: Cashier. Links to Other Use Cases: None Short description. This use case allows the Client to return the valid ticket he has to the Cashier and get back the funds spent on its purchase. This operation is valid no later than 10 minutes before the start of the session - this is necessary so that the returned tickets can be allowed for sale before they become invalid. Main character: Client. Other participants in the precedent: Cashier Links to Other Use Cases: None Short description. Based on the previously generated Order, the Client can secure the right to a specific ticket without making a financial transaction with the Cashier. Reservation is carried out at the request of the Client. The reservation is valid until the moment when there are more than 20 minutes left before the start of the session. If the ticket is not redeemed upon the expiration of this period, the reservation is automatically canceled in order to return the ticket to the circulation of purchase and sale. If the ticket is redeemed before this period, then the Client becomes the owner of the ticket, and the Cinema receives the money. Main character: Client. Other participants in the precedent: Cashier Links to Other Use Cases: None

Analysis of labor indicators

One of the main sections of the analysis of the enterprise is the study of labor resources. The efficiency of the use of labor largely determines the indicators of the volume of production, the level of cost and quality of products, the financial result obtained, and, ultimately, the economic potential of an economic entity. The purpose of such an analysis is to identify a more complete and efficient use of labor resources. In this case, efficiency is understood as a situation when the return on the use of resources exceeds their cost.

The analysis of the labor indicators of the enterprise forms the basis of the audit of the social and labor sphere of the enterprise, which allows you to quickly assess the correctness of the personnel policy. In this case, the leading role is played by the audit of the quality of labor, which is a multifactorial category.

The quality of labor includes a large number of conditions and indicators, including the absence of complaints and violations of technological discipline, safety measures, good consumer and physical properties of goods and services, a certain level of qualifications of workers, etc.

The auditor focuses on losses from defects, the reduction of which increases the quality of labor and saves working time, since in this case it becomes possible to increase production without additional labor costs. In this regard, the task can also be set to reduce the number of personnel by reducing losses from defective products.

In the study of labor resources, the analysis of the number of employees and the spent working time is of decisive importance. The information obtained as a result of the analysis is necessary for the formation of an optimal portfolio of orders and the development of an appropriate production program.

The analysis of the number of employees includes the study of the following indicators:

The number of employees, including composition, gender, age, specialty, position, level of education and qualifications; provision of the enterprise with personnel;

Working time usage data;

Forms, dynamics and reasons for the movement of labor, the coefficients of stability and turnover, directions and intensity of movements within the enterprise, the state of labor discipline;

The number of workers engaged in manual and low-skilled labor, heavy manual labor in dynamics;

Social indicators of labor activity (labor motivation, professional and qualification growth, marital status, housing provision);

The level of sanitary and hygienic production and living conditions (condition of workplaces, places of public catering, etc.).

Sources of information for the analysis of labor costs are the labor plan, statistical reporting "Report on labor", data from the timekeeping and personnel department. The main unified forms of primary documentation for accounting for labor and its payment are: orders (instructions) for hiring, transfer to another job, granting leave, termination of an employment contract (contract) (form NN T-1, T-5, T- 6, T-8), personal card (form N T-2), timesheet for the use of working hours and payroll (form N T-12), timesheet for using working hours (form N T-13), payroll (form N T-49) and other documents approved by the Resolution of the State Statistics Committee of Russia dated 10.30.1997 N 71a.

The level of provision of the enterprise with personnel is determined by comparing the actual number of employees by category and specialty with the planned need. At the same time, special attention is paid to the provision of the enterprise with personnel of the most important specialties for production.

It is also necessary to analyze the qualitative composition of personnel in terms of qualifications. The conformity of the qualifications of production personnel to the work performed is assessed using tariff categories. The actual average wage category of workers is directly related to the quality of the products. Consequently, this study makes it possible to establish how well the production personnel are selected and assigned to the sites and whether the labor contribution of workers corresponds to wages.

One of the central places among the audit procedures of the personnel of the enterprise is the analysis of the dynamics of labor productivity. The growth of this indicator is possible due to a more complete use of the available labor force, intensification of production, the introduction of comprehensive mechanization and automation of production processes, an increase in the level of technical equipment of the enterprise, improvement of technology and organization of production. In the course of the audit, reserves for reducing the need for labor resources as a result of the listed and other activities should be identified.

An important role in this is played by the analysis of the use of working time, which begins with the establishment of the planned amount of working time, calculated by subtracting holidays, vacation days and losses of working time from the number of days per year from the calculation of the average number of hours of work of one average employee per year, month. Then the planned volume of working time is correlated with the actual, real volume of working time, the value of which depends on the number of employees, the length of the working period in days and the working day in hours, the number of man-hours worked. Comparison of planned figures with actual ones reveals the loss of working time in absolute terms and percentages.

In the course of analyzing the efficiency of using working time, a table is compiled containing the values \u200b\u200bof the following indicators, expressed as a relative deviation (in percentage) of actual data from the planned:

Average number of employees;

The total number of days worked;

the average number of days worked per employee;

The number of days of failure to appear for work with an indication of the reason (regular vacations, study leaves, illness, other reasons for failure to appear, permitted by law or the administration, truancy);

Average working hours;

Average number of hours worked per employee per day;

The total number of hours worked.

For a more detailed analysis of the structure of working time for the enterprise as a whole and for individual categories and groups of workers, a "photograph" of working time is compiled. In the process of such analysis, day-long and intra-shift losses of working time are revealed, which can be caused by various objective and subjective circumstances not provided for by the plan: additional vacations with the permission of the administration; diseases of workers with temporary disability; truancy; downtime due to malfunction of equipment, machinery, mechanisms or lack of raw materials, materials, electricity, fuel, etc. Each type of loss is carefully investigated, special attention is paid to losses due to internal reasons for the enterprise. Reducing such losses of working time represents a significant reserve for increasing labor productivity, which does not require additional capital investments and allows you to quickly get a return.

The possibilities of increasing labor productivity and reducing the labor intensity of production are investigated under the most important contracts and for the enterprise as a whole. In this context, the level and dynamics of changes in the wage intensity of the main types of products and all products sold are taken into account, as well as the distribution of the wage fund and the dynamics of average wages.

To assess labor productivity, a system of generalizing, partial and auxiliary indicators is used. The generalizing indicators include the average annual, average daily and average hourly output per worker in physical terms, as well as the average annual output per worker in value terms. Partial indicators are the time spent on the production of a unit of a certain type of product (labor intensity of the product) or the release of a certain type of product in kind in one man-day or man-hour. Auxiliary indicators characterize the time spent on performing a certain type of work or the amount of work performed per unit of time.

The main generalizing indicator of labor productivity is the average annual output of one worker. Its value depends not only on the production of workers, the number of days worked by them and the length of the working day, but also on the share of the latter in the total number of production and administrative personnel.

Average annual output per employee is determined by the formula (1.8):

B cf \u003d Y * D * P * B, (1.8)

where In cf - average annual output;

Y is the ratio of the number of workers to the total number of workers;

D - the number of days worked by one worker per year;

P is the average working day, hours;

HF is the average hourly output per worker.

The results of the analysis of labor productivity used

auditor in the development of specific recommendations to ensure the growth of labor productivity and determine the reserves for increasing the average hourly, average daily and average annual output of workers. The main areas of search for such reserves are:

Increased production output through more complete utilization

production capacities of the enterprise, since with increasing production volumes at existing capacities, only the variable part of the labor time costs grows, and the constant part remains unchanged, as a result of which the time spent on the production of a unit of output decreases;

Reduction of labor costs for the production of products as a result of the intensification of production, the introduction of comprehensive mechanization and automation, the use of more advanced equipment and production technology, a decrease in the loss of working time by improving the organization of labor, material and technical supply and other factors in accordance with the plan of organizational and technical and innovative activities.

Analysis of labor costs includes:

Determination of the size of the average salary by category of personnel;

Substantiation of forms and systems of remuneration;

Analysis of the effectiveness of bonus systems;

Control over the use of funds allocated to the consumption fund;

Establishing the size of the financial reserve for the analyzed period. On the basis of the listed data, a table is compiled, which indicates the size of the consumption fund, the actual costs and their deviations from the planned (in absolute values \u200b\u200band percentages).

Labor potential indicators include the following:

Quantitative indicators:

1) the number of personnel (average, attendance); efficiency of using working time (utilization rate of the established duration of the working day and working period, integral coefficient of using working time);

2) production of products per employee;

3) the balance of jobs and employees at the enterprise (additional need or surplus of labor);

Qualitative indicators:

1) professional and qualification potential:

Professional staff structure;

Functional structure;

Qualification structure;

Personnel structure by educational level;

Personnel structure by length of service.

2) psychophysiological potential:

Age and sex structure of personnel;

Intensity, severity of labor;

Morbidity indicators (general, occupational);

Employee performance indicators.

3) creativity:

Number of rationalization proposals and inventions submitted by employees; participation in the development of innovations, professional competitions, etc.

4) motivational potential:

Job satisfaction;

Indicators of attitudes towards work;

The state of the socio-psychological climate in the team;

Staff turnover.

In general, the analysis of labor indicators makes it possible to assess the economic efficiency of labor at the level of the enterprise and its structural divisions.

Thus, the organization of wages at the enterprise is carried out with the help of standards, tariff system, forms and systems of wages, regional coefficients, etc.

The level of organization of remuneration at the enterprise largely depends on the developed system of remuneration and the quality of planning the payroll. At the same time, employees should be interested in increasing labor productivity.

1. The value, objectives and sources of information for the analysis of the performance of the enterprise
2. Analysis of the availability of labor resources,
3. Analysis of the use of working time
4. Labor productivity analysis
5. Analysis of the wage fund and the average wage of the enterprise

The volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other performance indicators depend on the availability of an enterprise with labor resources and the efficiency of their use.

The main tasks of the analysis are:

Study and assessment of the provision of the enterprise and its structural units with labor resources in general, as well as by category and profession;

Determination and study of indicators of staff turnover;

Revealing of reserves of labor resources, their more complete efficient use;

Study and assessment of the level of labor productivity of the enterprise;

Study of the organization of remuneration of personnel of the enterprise

Study of the dynamics of growth of average wages and consideration of its correspondence to the growth of labor productivity, etc.

The main sources of analysis are form No. 1 of the DAP of statistical reporting "Survey of the business activity of an industrial organization" (monthly), section 1 "Number of employees in the organization in the current month"; f. №P-4 "Information on the number, wages and movement of workers", f. No. 1-T "Information on the number and wages of employees by type of activity" (monthly); f. No. 5 "Appendix to the Balance Sheet"; relevant sections of the plan for the economic and social development of the enterprise, data of current accounting and operational-technical accounting and other materials, as well as materials of the personnel department, etc.

The provision of the enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need.

Abs. Surplus (lack) of employees H:

Chf, Chpl - fact. and the planned average number of employees in the corresponding category, people.

The relative deviation of the number ΔFrel is determined by comparing the actual average list. headcount of Chef with planned PP, adjusted taking into account the fulfillment of the plan for the volume of products (work):

ΔFrequency \u003d Chf-Chpl * Jv

Jв - an index characterizing the level of plan fulfillment in terms of gross output in a given period.

Analysis of the qualitative composition of labor resources by qualification (see practice). To do this, compare the average tariff. categories of work and workers:

Tr - tariff category

Chi - the number of workers of the i-th category;

Vi - the amount of work of each type (category).

The ratio is considered normal: Tr-x < Tr-t ... The difference between the digits should not be\u003e 0.2.

The composition of the personnel is studied by grouping the number by:

Work experience, gender, professions.

Analysis of the personnel structure by work experience. The imbalance in the age structure of work experience very often has adverse consequences. Mass dismissal of former personnel can lead to the following phenomena:

New employees, due to the lack of continuity in the production process, did not immediately master the work on the existing equipment;

The new staff allows you to save on wages (the remuneration of experienced workers has a significant impact on the total amount of the company's wages - the record of the length of service);

New staff delays the process of building a strong union structure;

A balanced structure of personnel by work experience (not too young, not too old) testifies to a policy of meaningful selection of employees with adequate education.

Analysis of the structure of the enterprise by gender (historical reasons, social strategies of enterprises).

Analysis of the personnel structure by professional characteristics.

· Workers employed in production that requires very high qualifications, medium, low qualifications or does not require it at all;

· Workers in the production sector, service sector, warehouses, transport, etc .;

· Workers performing automated, mechanized or manual operations.

The analysis should make it possible to evaluate the work performed, taking into account their complexity and the need for special education for personnel of higher, middle and lower levels.

The analysis of the structure, composition of the average headcount of the organization can be carried out in the following form

Analysis of the composition, structure of the number

Personnel category	Base period	Reporting period	Changes
man	%	man	%	Absolute.	Rel.% (P.p.)
					p.4-p.2	item 5-item 3
1. Wed payroll, total
including
2.workers
3. Engineer
4. employees
5. MOS
6.guard workers

To characterize the movement of the working force, calculate:

K-t turnover on reception: Кпр \u003d Number of accepted / Average list number

K-t turnover on disposal: Quarter \u003d Number of people who quit / Wed list.

K-t of fluidity:

CT \u003d Number of people who quit by their own. and violation of labor discipline / Wed list.

K-t of personnel constancy: Checkpoint \u003d Number of people working all year / Wed list.

The data are summarized in Table 1.6.

Table 1.6

Labor movement analysis

Indicators	Periods
2002	2003	2004
1. There were workers at the beginning. period, people
2.total accepted, persons, including
- accepted by the enterprise independently;
3. Total retired, people, including
At your own request;
for violation of labor discipline;
to reduce
4. Number of employees at the end of the period, people
5. Average headcount, people.
6. Reception turnover ratio,%	14,65	5,3	37,00
7. Coefficient of turnover on dismissal,%	4,46	25,33	12,99
8. Coefficient of fluidity,%	4,46		12,99
9. Coefficient of staff constancy,%	85,99	59,33	61,69

According to the data presented in Table 1.6, it can be seen that the staff turnover is in 2004. thirteen%. This value can be considered normal, but the trend towards an increase in this indicator over the analyzed period indicates some destabilization of the personnel. In addition, the fact of dismissal of employees for violation of labor discipline over the past 2 years (9 and 5 people, respectively) cannot but cause concern among the management. HR managers need to develop measures to strengthen work discipline.

It should be noted that quite significant costs are associated with labor turnover:

Direct costs of dismissed workers;

Costs associated with a decline in production during the replacement period;

Reducing the volume of construction work due to the training and education of personnel;

Overtime pay for remaining employees;

Personnel training costs etc.

Thus, the activities of an enterprise aimed at reducing staff turnover can have a direct impact on improving production efficiency as a whole. Therefore, work with departures and the development of measures to reduce employee turnover are important elements of work with personnel.

It is necessary to study the reasons for the dismissal of employees (by personal request, staff reductions, violation of labor discipline, etc.)

Analysis of the duration of the TC can be carried out on the basis of c iklograms, harmonograms.

The ratio of net productive time to total production t in this example is not very good (more than 30% loss). This is a poor performance indicator.

Figure: Classification of working hours by losses

In addition to direct accounting for the loss of working time, factor analysis can be used to analyze the loss of working time.

The analysis of the use of working time can be carried out through the analysis of the working time fund (RFW):

FRV \u003d H r-chih * D * P

H r-chikh - the number of workers, people;

D - the number of days worked by 1 worker on average per year, days;

P is the duration of the working day, hour.

Hour \u003d person * day / person * hour

Day-to-day losses:

D p \u003d Chf * (Df-Dpl) * Ppl

Intra-shift losses:

CM n \u003d Chf * Df * (Pf-Ppl)

If the enterprise has recorded overtime hours worked, then intra-shift losses will be even greater. Since from Pf you need to subtract overtime hours per shift.

Reasons for the formation of excess losses of working time:

Objective - lack of electricity, water supply, illness of workers with temporary disability, etc.

Subjective - downtime due to poor work organization (lack of a front of work, tools, raw materials, materials), truancy, etc.

Losses caused by subjective factors - reserve for increase in FRV:

At the same time, the reserve for reducing the number: ∆P \u003d PRV / P 1

ПРВ - loss of working time caused by subjective factors, man-hour.

The reserve for increasing the output of products by reducing the loss of working time due to the fault of the enterprise: DQ \u003d PRV * In average hours pl

However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, since they can be compensated by an increase in the intensity of labor of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.

PT is an indicator that determines the efficiency of labor in the process of production.

PT is influenced by many factors. In CO, these factors:

Q-s of manual labor due to the mechanization of heavy and labor-intensive work, due to the better organization of labor;

Provision of workers with a work front;

Increasing the level of assembly of building;

Introduction of new equipment, technology and advanced labor methods;

Increasing the creative activity and qualifications of employees.

PT level:

PT \u003d Q / T Tem \u003d T / Q

T is the number of work t, spent on performing Q construction and installation work

Methods for assessing PT in construction :

Natural;

Cost;

Normative.

Natural method - determination of production in nat. in units t and is usually used to determine the output by type of work. Being the most objective indicator of PT, it allows you to directly measure the Q of the work performed and the t spent on it; analyze ZT at 1-tsu production by type of work, identify weak points in the organization of production, identify reserves for the growth of PT.

Cost

B \u003d Q cmr by S / H (d.u.)

Allows you to set the average production per 1 worker or 1 worker by years and to carry out a comparative analysis of production for various CRMs.

"-" the level of production at the estimated cost is influenced by the level of material consumption of products.

Normativeit is used to determine the degree of efficiency of the use of work by teams, units or individual workers with norms.

B \u003d T n / T f * 100

T n - standard. T to perform work, man-h;

T f - actual t, man-h.

"-" complexity of clearing; does not give an idea of \u200b\u200bthe absolute level of PT.

When analyzing the dynamics of production, the index of structural changes.

Кт - coefficient of change in labor intensity;

d 0, d 1 - specific weight of the volume of work in the areas of industrial construction in the total volume of construction and installation work performed in the bases. and otp.periods.

example

Labor intensity of construction and installation works depending on the type of construction

Industrial engineering	V 0 production	IN 1	K t	Q 0, thousand rubles	Q 1 thousand rubles	d 0,%	d 1,%	K T d 0	K T d 1
New Advanced Reconstruction			1,00 1,23 1,35			45,0 30,0 25,0	35,2 32,4 32,4	45,0 36,9 33,8	35,2 39,9 43,7
Total				10000	10800	100,0	100,0	115,7	118,8

i in=7013/6802=103.1

Structural change index:

TP of production without the influence of structural changes (index of a fixed structure):

Jv \u003d (i in / J) * 100 \u003d (103.1 / 97.4) * 100 \u003d 105.6%

So obr., TP of total output

i in \u003d 105.6 * 97.4 / 100 \u003d 103.1%

The increase in FW achieved by CO in the previous year is 5.6%. As a result of the influence of structural changes, production increased by only 3.6%. This was due to an increase in the share of expansion and reconstruction work, where labor intensity is higher than in new construction.

Formulas for the dependence of PT on changes in the labor intensity of work:

Payroll refers to the entire amount of payments determined by the tariff, salaries and rates, progressive supplements, bonus systems, as well as material incentives, social benefits, and other payments from profit.

1) Abs. change in FZP:

∆FZP abs \u003d FZP report - FZP square.

However, the absolute change in itself does not characterize the use of PPF, since this indicator is determined without taking into account the degree of implementation of the plan for the volume of work.

Rel. deviation:

∆FZPrel \u003d FZPotch-FZP pl * Kv.p.

To vp - the coefficient of implementation of the plan for the scope of work.

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