Methodology for calculating the output and labor intensity of products. Labor intensity of work, construction of an object: types, methods of determination, application Labor costs for the entire scope of work formula

Resource management of any enterprise is a prerequisite for the effective functioning of all systems. Reducing costs leads to a reduction in the cost of production. One of the main indicators of analysis is the labor intensity, the formula of which will reflect the picture of the state of affairs in this system of production. Based on the data obtained with its help, the financial service will be able to identify factors hindering development and eliminate them in the future. Therefore, how to calculate the labor intensity formula should be considered in more detail.

The value of the indicator of labor intensity

Labor intensity, the formula of which will be discussed in detail later, allows the financial analyst to draw a conclusion about the ratio of the cost of production resources and time. This is a measure that reveals information about how much time it took a company to produce a unit of output.

When planning, this indicator makes it possible to find the maximum permissible level of performance in specific conditions. This leads to a more efficient organization of the company's work.

The labor intensity formula allows you to evaluate the result of the work of the work team for a certain period of time. It will also be quite easy to identify how much work one worker could perform during this period.

There are several approaches to estimating labor intensity. They depend on the composition of the costs included in it. It can be complete, technological, servicing or managing production, as well as production.

Benefit of the indicator

Labor intensity, the calculation formula of which refers to labor productivity indicators, is calculated with the output indicator. But the former has a number of advantages. He is able to identify a pattern between labor costs and the volume of finished products.

Considering the example of calculating labor intensity using a generally accepted formula, one can find ways and reserves to increase the level of labor productivity. The study of the structure of production is one of the informative approaches to studying the efficiency of the use of labor resources by a company.

By determining the value of the indicator in different shops or areas, the analyst can determine where resources are used more rationally, and where there are trends that are unfavorable for the company.

Labor intensity eliminates the impact of changes in supply volumes on the structural organization of production.

If the nomenclature is too large, then representative products are selected from the total mass of goods. They, as a rule, have a significant share in the total output.

Calculation formula

The formula for the labor intensity of labor per unit of output produced by the enterprise allows us to estimate all the costs of paying workers for the manufacture of one piece of finished products. The result obtained using this method is measured in man-hours. The formula looks like this:

Tp = Amount of time worked by all employees / Volume of products produced during this period.

The numerator in this formula is measured in man-hours. This indicator takes part in the planning process. This process is carried out according to the factors of changes in the number of personnel of the company or the saving of working time.

Varieties of calculation

Each of the above indicators of labor intensity is determined in accordance with its economic meaning. The labor intensity of products, the calculation formula of which is discussed below, implies the total labor costs of the main and auxiliary employees of the company. It is calculated like this:

Тpr = Тtehn + Tob, where Тtehn is the labor costs of all the main workers directly involved in the production of products; Tob - the costs associated with the remuneration of service personnel.

Total labor intensity is the most extensive category for research. It includes labor costs for all staff. It is calculated like this:

Tp = Ttech + Tob + Tu, where Tu is the cost of paying the salaries of managers, security.

Cost Savings

The labor intensity of work, the formula of which was presented above, allows analysts to find ways to save production costs. To do this, in the planning process, all factors affecting the indicator are considered, and decisions are made by managers on appropriate actions in this direction.

To improve labor intensity, a number of areas need to be explored. This will increase the efficiency of resource use.

The management must constantly improve production technology, introduce new and reconstruct old equipment, improve the quality of raw materials, cutting, reduce energy costs.

It is necessary to optimize specialization, production management, and reduce the cost of working time. We should look for ways to select the best volume of production and expediently reduce the number of workers, reduce the amount of labor-intensive products.

Savings calculation

Labor intensity (formula), the calculation example of which allows you to correctly determine the required amount of labor, first requires you to establish its planned amount. In the planning period, the indicator is determined as follows:

RSplan = OPplan / Vfact, where OPplan is the planned quantity of production; In fact - the production of products in the reporting period.

RP = ER∙100/(RSplan - ER), where ER is the savings in the number of workers.

This technique allows analysts to make adequate planning and find ways to optimize indicators.

Calculation example

In order to properly understand the assessment system, one should consider planned labor intensity. The calculation formula, an example of which is discussed below, will help to master this technology.

The company produces soap at a cost of: shavings - 2.2 rubles, household soap - 1.0 rubles. and toilet - 1.8 rubles. In the reporting period, 95 tons of chips, 65 tons of toilet soap and 200 tons of laundry soap were produced in 170 working hours. In the planned period, the company expects to spend 160 hours on the production of finished goods. At the same time, it is assumed that 90 tons of shavings, 75 tons of toilet and 100 tons of household chips will be produced.

Sales of products in the planning and reporting period is equal to:

• Rp = 100 + 90∙2.2 + 75∙1.8 = 433.
• Rho = 200 + 1.8∙65 + 2.2∙95 = 526.

The labor intensity is equal in the base and planning period:

• To = 526:170 = 3.09.
• Tp = 433:160 = 2.71.

The improvement in labor productivity is: 3.09:2.71=1.143.

Result value

Labor intensity, the formula of which was applied above, is an informative tool for assessing labor costs and their impact on productivity in future periods. Thanks to this, the management and financial service of the enterprise can optimize the planned costs of paying employees in various fields of activity.

To analyze the effectiveness of the company's activities, labor intensity indicators will reflect changes in the performance of employees in dynamics. This allows you to determine development trends and find the deterrent factors.

Having familiarized yourself with such an indicator as labor intensity (the calculation formula is presented above), you can understand the principles for achieving an effective organization of the company's work, track its changes in dynamics and predict development in the future.

There are two general approaches to measuring labor productivity: through indicators of output per unit of labor (time) or labor input - labor costs (time) for the production of a unit of output (services).

The first indicator of labor productivity is the output (B). An indicator of the volume of products (works, services) produced per unit of labor costs. Production is a direct indicator of labor productivity, since the more products are produced per unit of labor costs, the higher the level of labor productivity. Calculated according to the formula:

Where V- production volume; T - labor costs for a given volume of production.

Time worked is measured in man-hours or man-days worked. In accordance with this, when studying labor productivity, indicators of the average hourly and average daily labor productivity of workers, as well as the average monthly (quarterly, annual or for any period from the beginning of the year) labor productivity of workers or employees are used. These indicators are calculated as follows.

Average hourly output of a worker:

Where V- the volume of products (works, services) produced in the reporting period; - man-hours actually worked by workers in the reporting period.

Average daily output of a worker:

where - man-days actually worked by workers in the reporting period.

Average monthly (quarterly, annual or for any period from the beginning of the year) output of a worker (employee):

where - the average number of workers (employees) in the reporting period.

Methods for determining production are classified depending on the unit of measurement of production volume:

■ natural (conditionally natural) - used in the production of homogeneous products at individual workplaces, production teams, at an enterprise, i.e. when determining the production of a specific type of product (works and services). When using this method, the output is expressed in physical units (B = q: t, Where q- physical volume of production of homogeneous products);

■ cost (according to the cost indicators of manufactured or sold products) - in case of production of heterogeneous products at the enterprise. When using this method, the output is determined in terms of money ( , where C is the price of a unit of production, r.);

■ labor ( the measurement of labor productivity is based on accounting for the volume of products produced in the cost of working time (standard hours)). Its advantage over others is that a more accurate meter is used in the calculations - the labor intensity of each type of product, regardless of its degree of readiness (products, semi-finished products, work in progress). At the same time, both actual and standard labor costs are widely used.

The cost method is widely used. However, if labor productivity (PT) is calculated on the basis of manufactured or sold products, then this method overestimates the PT, since the result includes the cost of past labor - raw materials and materials used, volumes of cooperative deliveries, etc. This disadvantage is eliminated when calculating output on the basis of net output or profit, as well as when calculating the profitability of labor, which reflects the ratio of profit to costs.

If we are talking about labor productivity in industry and the denominator uses the average number of PPP or the average number of workers in the denominator instead of the time spent, then the performance indicators can be respectively determined by the formulas:

Accordingly, the average number of industrial and production personnel and the average number of workers, pers.

The second indicator of labor productivity is the labor intensity of products (Te). This indicator of individual labor productivity characterizes the cost of working time (expenses of living labor) for the production of a unit of output or for the performance of a unit of work.

Among the types of labor intensity of products, depending on the composition of the included labor costs, there are:

Technological labor intensity () - reflects all the labor costs of the main workers (pieceworkers and time workers) that directly affect the objects of labor;

labor intensity of production maintenance () - labor costs of only auxiliary workers engaged in maintenance of production;

Production () - all labor costs of the main and auxiliary workers; is determined by the formula:

labor intensity of production management () - labor costs of employees: managers, specialists and other employees;

full labor intensity () - labor costs for the production of products of all categories of the PPP of the enterprise. It is determined by the formula:

The total labor intensity (), determined by the labor costs of all categories of PPP workers:

The total labor intensity of a unit of production is determined by the formula:

Where T- hours worked by employees of all categories of PPP of the enterprise (workshop), h; V- natural volume of manufactured products, pcs. (or in tons, meters, etc.).

The labor intensity of production is an inverse indicator of labor productivity. Therefore, the indicators of production and labor intensity of products are inversely related:

Allocate the actual and normative labor intensity of products. The first is used in the analysis process, the second - in the planning of labor productivity.

The actual labor intensity of products is determined by the actual labor costs (in hours) for the production of a unit of output.

Normative labor intensity determines the amount of necessary (normative) labor costs (in standard hours) for the production of a unit of output in the conditions of existing production.

The ratio of the standard labor intensity of products () to the actual () determines the coefficient of fulfillment of time standards:

Thus, the concept of "labor intensity of products" is closely related to the norm of labor, rationing, which is one of the directions of growth in labor productivity.

Labor productivity (production) by enterprise and industry is calculated: in natural , conditionally natural , value expression (i.e. linked to measures of output). This may take into account the products produced for the year, quarter, month, shift, hour, minute. Accordingly, in each case, labor costs must also be taken into account - for the year, quarter, etc. The resulting output indicator will then be annual, quarterly, etc. Most often, labor productivity is determined for the year, shift, hour. Labor costs are the costs of working time (man-years, man-shifts, man-hours).

Annual output B (unit of products / person) of the production worker of the enterprise is found by calculating according to the formula

B=V/H,

Where V- the volume of production for the year, units; H– average number of employees per year, pers.

In practice, only the number of people is indicated in the denominator, and not the number of person-years (the equality of these values ​​is implied). The indicator of annual (monthly, shift) output can be determined based on one main production worker , on one production worker . In both cases, the numerator is the same, but the denominator changes.

Individual output is often determined in physical terms per shift or per hour.

Labor intensity of products is the labor costs (working time costs) for its production (in man-years, man-months, man-shifts, man-hours).

Specific labor intensity of products - labor costs (working time) for the production of a unit of output. Specific labor intensity t(person-h / unit of production) - an indicator that is the inverse of labor productivity, which is calculated by the formula

t = T / V.

In this case, the labor intensity of the product can be calculated - technological (takes into account the labor costs of only the main production workers), production (includes labor costs of workers, specialists, employees and managers of the enterprise), economic (takes into account the total costs of living and materialized labor for the production of this product by all enterprises in the technological chain).

Factors , that is, the reasons that directly affect the value of labor productivity and labor intensity are diverse and can be grouped in various ways.

Grouping by levels actions:

operating at the national economic level;

at the industry or region level;

at the enterprise level (in-house);

at the employee level (personal).

Grouping factors by way their actions:

· technical (mechanization and automation of labor, improvement of technologies, modernization of equipment, etc.);

· organizational (division and specialization of labor and production, improvement of management, reduction of losses of working time, etc.);

economic (a system of material incentives for workers for the growth of production, etc.);

social (cultural level of workers, their moral attitudes, social values, etc.);

Structural (changes in the structure of production towards an increase in the share of more labor-intensive or less labor-intensive products);

natural (favorable or unfavorable influence of natural conditions);

personal (employee's abilities, qualifications, skill, physical strength, attitude to work, etc.).

5.3. labor standards

Each enterprise, labor collective (team), individual employee work with their individual productivity. It is objective and natural for each of them to strive for productivity growth, since under normal socio-economic conditions this leads to an improvement in the well-being of workers and the whole society. The production should be as high as possible, but not excessive, so that super-intensive labor does not lead to overload and exhaustion of a person, premature wear of equipment, and a decrease in product quality.

Technically substantiated optimal labor productivity corresponds to specific production conditions. It is expressed in the norms of labor costs (labor standards).

Initial data:

Standards for the total labor intensity of production per unit C M R:

a) finishing work ─ 0.150 people. / hour per 1 sq. / m;

b) masonry ─ 1.20 people. / hour per 1 cu. / m;

c) installation work ─ 0, 220 people. / hour per 1 cu. / m

Planned quantity of C M R issue per year in real terms: taken from Table 4 (column 3):

a) finishing works 349832;

b) masonry 95841;

c) installation work 387423.

Normative labor intensity is calculated by the formula:

T etc. norms. − normative labor intensity

T i - total labor intensity of production of unit i ─ that ─ C M R people. / hour.

Q i year ─ the planned number of output i ─ tykh in C M R during the year.

n ─ the number of items C M R.

T pr. norms \u003d (0.150 × 349832) + (1.200 × 95841) + (0.220 × 387423) \u003d

252717.06 people / hour.

The number of P P P according to the normative labor intensity is determined as the quotient of the division of the normative labor intensity and the budget of working time of one worker per year (taken from table 3).

252717.06 / 1768 = 143 people.

The planned labor intensity is calculated similarly to the standard labor intensity and amounts to 252,717.06 people. / hour.

The number of P P P according to planned labor intensity is determined as the quotient of dividing the planned labor intensity and the planned budget of working hours per year (1587 hours are taken).

252717.06 / 1587 = 158 people.

Calculation of the labor intensity of maintenance of construction and installation works

The labor costs of workers serving production are determined as the product of the number of service workers (taken from table 5 (column 6)) and the working time budget of one worker per year (taken from table 3).

The labor intensity of service per unit of output is calculated as the quotient of dividing the labor costs of workers serving production and the quantity of goods produced in physical terms (taken from table 4 (column 3).

The complexity of maintenance of finishing works:

12 × 1768 = 21216 people / hour.

21216 / 349832 = 0.60 people / hour. for 1

The complexity of masonry maintenance:

16 × 1768 = 28288 people / hour.

28288 / 95841 = 0.295 people / hour. for 1

The complexity of maintenance of installation work:

10 × 1768 = 17680 people / hour.

17680 / 387423= 0.045 people / hour. for 1

The labor intensity of maintenance per unit C M R is calculated as the sum of the labor intensity of finishing work, masonry, and installation work.

0.60 + 0.295 + 0.045 = 0.94 people / hour. For 1 unit With M R.

Calculation of the complexity of managing construction and installation works. Calculation of the labor intensity of management C M R is made as a quotient of the labor costs of engineers and employees and the number of products produced in physical terms.

Labor intensity of management (finishing work)

4 × 1768 = 7072 people / hour.

7072 / 349832 = 0.020 people / hour. for 1

Labor intensity of management (masonry)

5 × 1768 = 8840 people / hour.

8840 / 95841 = 0.092 people / hour. for 1

Labor intensity of management (installation work)

3 x 1768 = 5304

5304 / 387423 = 0.014 people / hour. for 1

Labor intensity of management per unit C M R

0.020 + 0.092 + 0.014 \u003d 0.126 people / hour per 1 unit. With M R.

The data obtained on the calculation of the labor intensity of maintenance of construction and installation works are summarized in table 11.

Table 11

Calculation of total labor input C M R

	Direction of production	Technological laboriousness	Maintenance labor intensity	Labor intensity of management	Full labor intensity
	Finishing work
	Installation work
	Full labor intensity

Technological complexity is taken from table 6 (column 4).

The actual labor intensity is calculated by the formula:

T pr. norms \u003d ∑ Ti pol. × Q i year

Tfact. Year \u003d (0.85 × 349832) + (1.525 × 95841) + (0.218 × 387423) \u003d \u003d 260350.94 people / hour.

The actual number of industrial and production personnel is calculated as the quotient of dividing the actual labor intensity and the working time budget of one employee per year.

260350.94 / 1768 = 148 people

Full labor costs for the production of zero-cycle work are calculated for each object separately. The basis for calculations is the labor costs per unit of work or the norm of time in man-hours, which are taken from the regulatory literature. Unit labor costs (or norms of time - Nvr) show the amount of labor expended per unit of work and necessary for the production of a unit of high-quality products by workers of the appropriate profession and qualifications, working in conditions of proper organization of labor and production. For example, for 100 m 3 of soil during excavation, for the installation of one column, for 10 m of the length of the seam to be sealed between the floor slabs, etc.

With a known actual amount of work, standard labor costs (or standard labor intensity) are determined in man-hours:

where H vr is the norm of time, taken according to the ENiR collections, man-hour.

V - the amount of work in those units for which the time norm is given.

Unit standard labor costs for various types of work are set out in the collections:

ENiR - uniform norms and prices

VNiR - departmental norms and prices

MNIR - local rates and prices

The collections for the performance of each type of work provide: a complete description of the scope of work for operations, the composition of the link professional and numerical, prices in rubles, special conditions for the performance of work are indicated.

According to labor costs, you can determine the duration of each type of work in hours:

where n is the number of workers - performers of the corresponding type of work.

It is recommended to appoint a link of performers, focusing on those given in the ENiR collections. To speed up the execution of work, you can take 2-3 links, of course, linking the accepted number of workers with the size of the work area on which the workers are located and the shifts.

Calculations are given in tabular form "cap"

Continue. work, see
Rates (salary)	for the entire volume, rub
	single volume, rub
Machine name
The composition of the link according to ENiR	number of people
	prof., grade
labor costs		for the entire volume
		units volume
		for the entire volume
		per unit volume
Rationale
Scope of work
Name of works

Let us explain some stages of the development of "calculation".

In columns 3 and 4, enter the amount of work on the object being developed in those units for which labor costs are given in the UNiR.

In column 5, you should write down the exact "address" from where the labor costs per unit of work (Nvr) are taken. For example, the entry §E 2-1-36, tab. 2, v3, K y \u003d 1.2 means the following:

E2 - used ENiR, collection No. 2,

1 - issue of this ENiR No. 1, i.e. section "Buildings and industrial facilities",

36 - the number of the paragraph in the collection No. 2, the first issue,

tab. 2 – table number, because A paragraph can have multiple tables.

c3 – the location of the cell from which the norm-time is taken; tables have alphabetic and numeric markings like a chessboard or the Sea Battle game,

K y \u003d 1.2 - coefficient of working conditions equal to 1.2; in the notes to the paragraphs or in the "Technical part" of the ENiR collection, descriptions of deviations from those working conditions for which the table is compiled are often given. If the normalized work coincides with the indications of such notes, this factor should be used.

In columns 6 and 7, enter, respectively, the norm of time in man-hours from the UNiR and the calculated labor intensity for the entire volume, also in man-hours.

In columns 8 and 9, enter the norms of machine time from the ENiR in machine hours and the calculated machine capacity for the entire volume, also in machine hours.

In column 12, enter the name and brand of the mechanism used in the performance of work, a hand-operated mechanized tool, or put a dash if nothing is used.

In columns 13 and 14, respectively, the values ​​​​of wages per unit of work (rate) taken from the UNiR in rubles and wages for the entire amount of work performed are also entered in rubles.

In column 15 enter the calculated values ​​​​of the duration of each work in shifts. Note that if labor costs from column 7 in man-hours are used to calculate the duration, then the result must be divided by the duration of the shift (8.2 hours).

Based on the "Calculation", technical and economic indicators are calculated:

standard labor costs of workers, man-hour

standard machine costs, machine-hour

wages of construction workers, rub.

wages of workers - machine operators, rub.

cost of production of certain types of work: excavation, assembly, concrete, etc., rub.

output per 1 worker per shift in physical units

specific labor intensity by type of work.

The total labor intensity per type of work people-cm. divided by the volume of this type of work.

The output is determined by dividing the numerical value of the indicators of the final product by the standard labor costs of workers in man-hours and multiplying by the duration of the work shift. The output can be determined for one worker or team and has the dimensions m 3 / person, pm / person, m 2 / person. and so on.