Analysis of labor productivity in the enterprise

When evaluating the efficiency of the enterprise, one should not forget about such an indicator as labor productivity, which characterizes the ratio of the volume of output to the labor resources spent for its production. If the head of the company seeks to minimize production costs, then a good manager seeks to get the maximum return on a unit of invested resources, including those expended on employees' salaries .

The analysis of labor productivity allows you to assess the level and dynamics of labor costs for production, identify shortcomings and possible reserves for increasing the use of personnel, as well as outline the prospects for increasing the growth of efficiency in the use of employees. To measure the performance of employees, enterprises use special indicators.

Indicators of the use of labor

In economic analysis, the main indicators characterizing how efficiently labor resources are used are the production and labor intensity of products.

Output - characterizes the productivity of labor and shows how many products or services are produced (in physical or value terms) per unit of worked time or per worker. In some cases, output can be calculated in standard hours. When calculating this indicator does not take into account the time of downtime of the enterprise.

For modern small businesses, especially the service sector, it is important to use the production rate of 1 rub. Wages or 1 rub. Wage fund. In the event that the enterprise has many employees with different qualifications, perform the same type of work, and their payment for labor is done on a tariff scale, then it is possible to measure the productivity of labor by the ratio of output and their wages.

Labor intensity - expresses how much time is spent to produce one unit of the enterprise's output. It is determined in kind for all products and services of the enterprise. If the analysis of labor productivity in an enterprise includes the study of the composition of labor costs, the indicators are used:

• Technological labor intensity - reflects the efficiency of the use of labor of pieceworkers and paid time.
• The complexity of the maintenance of production - includes the labor costs of support personnel.
• Production complexity . It takes into account the labor of all workers, including auxiliary workers.
• Labor intensity management - the effectiveness of managers, professionals, employees.
• Total labor intensity - an indicator reflecting the labor costs of all categories of personnel of the enterprise participating in the production of the product.

Depending on the tasks assigned, in production, such indicators as the normative labor input, the actual labor intensity and the planned labor intensity can be used.

Analysis and assessment of the state of work

The analysis of labor productivity in an enterprise includes several stages. First, information is collected and all necessary indicators are calculated. To collect information, use time sheets , staffing, HR records, labor plans, business plans, statistical and tax reporting. To make a more complete analysis of the dynamics of labor productivity, select the data for several years preceding the analyzed period.

After calculating all the indicators, tables are drawn up and graphs are built. On their basis, a direct analysis of labor productivity is carried out by comparing current indicators with similar indicators in the past. Determine the growth or decline in productivity, compared with the normative and planned indicators.

To determine the impact of certain economic indicators on labor productivity, a correlation model is compiled, into which it is possible to include factors such as power-to-weight ratio, staff-building ratio, average number of workers, managerial personnel, salaries, costs for other factors influencing the return of labor.

Based on the calculations, shortcomings in the use of working personnel and possible unused labor reserves are revealed. A plan is made to improve the state of work, reduce costs and increase production by improving the efficiency of employee use. The analysis of labor productivity is completed by drawing up a report with all the conclusions and recommendations.