home Magazine Economic consequences of changes in the number of personnel. Methods for optimizing the number of personnel in an organization

Economic consequences of changes in the number of personnel. Methods for optimizing the number of personnel in an organization

The number of employees is an important indicator of the state of the enterprise's labor resources. It characterizes the security of the enterprise with labor resources.

Therefore, a comprehensive analysis of the state, security and efficiency of the use of employees should occupy one of the central places in the system of managerial analysis of the enterprise.

During the analysis it is necessary:

Determine the deviation of the actual number of employees, by category, from the data provided for in the business plan and last year, to study the reasons for this deviation;

Determine the dynamics of the number of employees;

Determine the qualification composition of personnel by education and work experience;

Determine turnover and staff turnover, their causes.

Based on the above, it is necessary to develop organizational and technical measures for the rational use of personnel, improving their cultural and technical level, reducing turnover and retaining personnel.

With the help of the analysis, the validity of business plans is determined in terms of the number and composition of employees, savings or surplus of labor compared to the plan and last year, the rationality of the placement of personnel.

For analysis, the entire number of employees is classified (grouped) depending on the forms of division of labor operating at the enterprise.

At the same time, it should be taken into account that an important condition for increasing output is an increase in the total number of workers directly involved in the development of products. The higher the proportion of workers in the total number of personnel, the more efficiently the labor resources of the enterprise are used.

The number of engineering and technical workers (ITR), employees, junior service personnel should not (as a rule) be higher than provided for in the business plan.

In the process of analysis, the ratio of main and auxiliary workers should be established. If the proportion of the main production workers grows, labor productivity also rises. Then it is necessary to establish the level of mechanization, automation and computerization of the main, auxiliary and repair work, their labor intensity.

A high level of auxiliary workers indicates the presence of manual labor and the unsatisfactory organization of repair work.

One of the requirements of scientific and technological progress is the constant professional development of personnel. Therefore, simultaneously with determining the impact of the number of employees on the implementation of the production program, it is necessary to establish the need of the enterprise for workers of certain professions and qualification categories, and for engineering and technical workers and employees - compliance with the positions held.

When analyzing the qualification composition of the workforce, it is necessary to compare the available and required labor force for each specialty. It is also necessary to analyze the turnover of the labor force, since this factor has a significant impact on the use of working time, the organization of labor and its productivity. It is necessary to establish the main causes of staff turnover in the enterprise, to outline measures to eliminate them.

To improve the qualifications of personnel, increase productivity and wages and further consolidate them, the organization of training of workers at various courses, technical schools and higher educational institutions plays an important role. In this regard, each enterprise should develop a long-term plan for continuous training and advanced training of employees.

As is known, the development of production can be carried out in an extensive and intensive way. Thus, an increase in production by increasing the number of employees refers to an extensive path of development of production. Such development is inefficient, increasing production costs.

The increase in production by increasing labor productivity, achieved by the introduction of scientific and technological progress, the improvement of the organization of production, refers to an intensive path of development and is progressive, increasing the efficiency of production.

However, not every increase in the number of employees is negative, reducing production efficiency. It can be caused by the expansion of production, the commissioning of new enterprises and capacities. In this regard, it is necessary to calculate the absolute and relative deviation of the number of employees.

To calculate absolute deviation the actual availability of workers by category should be compared with those of the plan or base period. According to this indicator, it is still impossible to draw conclusions about the qualitative side of the enterprise's work. If the increase in the number of employees was accompanied by an increase in labor productivity, the volume of production at a higher rate than the increase in the number of employees, then it should be considered that it fully justified itself. However, if the growth in production occurs mainly due to an increase in the number of employees, then this leads to a decrease in labor productivity and an increase in costs. Such an increase in numbers is not justified and leads to extensive development of production.

The relative deviation is calculated taking into account the actual change in the volume of production. To determine the relative deviation, it is necessary to recalculate the planned (basic) number of production workers taking into account the actual implementation of the output plan, and then compare the actual number with the recalculated indicator.

The calculation is made according to the formula:

D H from \u003d H 1 - (H about x DPP),

where: D H from - relative deviation of the number of production workers;

P o iCh 1 - the average number of production workers, respectively, of the base and reporting periods;

DPP - the percentage of the implementation of the production plan.

The absolute growth in the number of employees, with its simultaneous relative decrease, is the result of an increase in labor productivity. For example, output in comparable prices in 2001 by OAO Vympel amounted to 60.7% compared to the base year. The average number of production workers: in the base year - 84 people, in the reporting year - 86 people. The absolute deviation of production workers will be - 2 people. (86 - 84), i.e. compared to the base year, the number of employees increased by 2 people.

In order to determine the relative deviation, it is first necessary to recalculate the basic number of employees for the actual implementation of the production program compared to the base period (60.7%):

DC from \u003d 86 - \u003d 86 - 51 \u003d 35.

The relative deviation of production workers amounted to 35 people. This indicates that with the labor productivity of production workers, which was in the base year, only 51 people would be required to fulfill the production program of the reporting year, and in fact they employ 86 people.

This indicates that in the reporting year, the efficiency of labor use at the enterprise has significantly decreased, i.e. the labor productivity of production workers decreased compared to the base year, the cost of wages increased (see Table 3.1).

Methods of analysis and evaluation of the effectiveness of the use of labor in the enterprise.

One of the important issues in the analysis of labor resources is their effective use. At the same time, it is necessary to distinguish between the effective use of working time and the workers themselves. The source of information for analyzing the use of working time is statistical reporting: form No. 1-t “Information on the number and wages of employees by type of activity” and form No. 4-p “Information on the number, wages and movement of workers”, Section 2. “Use working time". In addition, the analysis involves management reporting data, i.e. internal reporting developed and approved by the management of the enterprise for internal use.

Depending on the purpose of economic analysis, the enterprise determines the indicators of annual, monthly and hourly labor productivity, which are calculated per employee and per main worker. Each of them has a different economic content. Hourly productivity is the labor productivity for the time of net work during the working day, without taking into account the impact of intra-shift downtime.

Labor productivity calculated for 1 man-day depends on intra-shift losses and downtime, which affect the duration of net work during the working day. A number of factors already influence the monthly, annual labor productivity, such as the degree of use of working time during the month, year, absenteeism for various reasons (illness, vacation, performance of various public duties, etc.).

When analyzing the efficiency of labor use, it is necessary to first determine the output per employee and its change per year in current and comparable prices (Table 3.1.).

Table 3.1.

Efficiency of use of labor resources of OAO Vympel in 2001 compared to 1997 and 2001.

Indicators	1997	2000	2001	deviation 2001 compared with:
1997	2000
Production output in current prices, thousand rubles
Output in comparable prices, thousand rubles				-3280	-38
Average number of industrial and production personnel, people				-10	-2
Incl. workers, pers.				+2	-
Average annual output per worker, in current prices, thousand rubles	79,5	136,9	181,5	102,0	44,6
Incl. workers	99,4	154,4	200,5	101,1	46,1
Total number of workers worked per year: Man-days Man-hours				+3 768 +23507	-1930 -19857
Average output of a worker, in rubles and kop.: Per 1 man-day Per 1 man-hour	480,33 70,62	575,33 82,19	814,85 121,62	334,63 51,00	239,52 39,43
Average number of hours worked per worker per year: Days Hours				+39	+8 -10
Average working day, hour.	6,8		6,7	-0,1	-0,3
Wage fund, thousand rubles	2940,0	4413,5	5728,5	2788,5	1315,0
Average wages per worker, thousand rubles	28,0	45,5	60,3	32,3	14,8

Table 3.1 data. for JSC "Vympel" show that the growth rate of output outpaces the growth rate of the number of employees. Thus, in 2001, the growth rate of production compared with 1997 was 206.5%, and since 2000 - 129.8%.

The number of employees of the entire staff decreased by 10 people or 9.5%, and compared to last year by 2 people. or 2.0%, and the number of workers in comparison with 1997 increased by 2 people. or 2.4%, but compared to 2000 - remained unchanged.

The average annual output of employees, i.е. labor productivity in the prices of the indicated years increased by 228.3% and 132.6%, respectively, and workers - by 201.4% and 130.0%.

The average annual output in comparable prices has decreased compared to 1997, and since 2000 it has increased by 1.3%.

The average output per worker tends to increase both compared to the base year and the previous year.

Labor productivity and production were influenced by changes in the number of employees, the number of days and hours worked by employees.

Labor productivity is one of the main indicators of the efficiency of the use of labor resources.

In the conditions of market relations, the staff of OAO Vympel had to drastically change the organizational structure, intensively study the market for raw materials and finished products, which made it possible in 2000 to slightly increase labor productivity.

When analyzing the efficiency of the use of labor resources, it is also necessary to compare the growth rate of labor productivity with the growth rate of the wage fund. Under normal conditions of development of the economy of the enterprise and the entire state, the growth rate of labor productivity should outstrip the growth rate of wages.

At OAO Vympel, the growth rate of labor productivity in current prices outstrips the growth in wages. This situation should be considered normal, indicating an increase in the efficiency of the use of the payroll fund and labor resources, but the payroll fund has not been adjusted taking into account the increase in prices for goods.

For a more accurate calculation and taking into account the index of growth in prices for goods, the level of wages should be recalculated into comparable values and compared with changes in labor productivity.

In the course of the analysis of the availability of labor resources, the actual number of personnel is compared with the previous period and the planned number of the reporting period for all classification groups. In the process of analysis, the ratio between groups and the trends in this ratio are studied.

Based on the given data, determine the composition, structure and dynamics of employees:

	Last year	Reporting year


Employees
sentry guard

Children's institutions employees
Housing and communal services workers

	Last year		Reporting year		Reporting in % to the previous year
		Structure tour, %		Structure tour, %	Reporting in % to the previous year

Average number of production personnel
Engineering and technical workers
Employees
sentry guard
Construction team workers
Children's institutions employees
Housing and communal services workers

The share of production personnel:

last year = 235 / 360* 100 = 65.3%

for the reporting year = 240 / 365 * 100 = 65.8%

Similar calculations were made for other types of categories of workers.

Conclusion: in the analyzed period, the number of employees of the enterprise increased by 1.4%, this was due to an increase in production personnel (2.1%) and engineering and technical workers (3.4%). The average number of employees, guards, workers of the construction team and children's institutions remained at the same level.

It is also necessary to analyze the qualitative composition of personnel by skill level.

The qualification level of employees largely depends on their age, work experience, education, etc. therefore, in the process of analysis, changes in the composition of workers on these grounds are studied.

Based on the data, analyze the qualitative composition of management employees by level of education

Education workers	Last year		Reporting year		Reporting in % to the previous year
Education workers		Structure tour, %		Structure tour, %	Reporting in % to the previous year


Specialized secondary
Secondary vocational
Average total
Lower secondary

Share of employees with higher education:

last year = 96 / 498 * 100 = 19.3%

for the reporting year = 107 / 519 * 100 = 20.6%

Similar calculations were made for other employees.

Conclusion: during the period under review, the number of employees with higher education increased by 11.5%, and with secondary specialized - 6%. At the same time, the number of employees with secondary vocational education increased by 9.7%, while those with secondary general and incomplete secondary education decreased by 20.8% and 16.7%, respectively. The largest share is occupied by employees with secondary specialized education (44.5%), the percentage of employees with higher education is 20.6%.

To characterize the movement of the labor force, we calculate and analyze the dynamics of the coefficients:

recruitment turnover (K pr) is defined as the ratio of the number of hired personnel to the average number of personnel;

2. turnover on disposal (K in) - this is the ratio of the number of retired employees to the average number of staff;

3. staff turnover (K tk) is calculated as the ratio of the number of employees who left at their own request and at the initiative of the administration to the average number of staff;

4. constancy of the staff of the enterprise (K ps) - this is the ratio of the number of employees who have worked all year to the average number of staff.

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

On the basis of the given data, characterize the movement of personnel in the enterprise.

Indicator	Designation
Number of employees at the beginning of the year
Number of employees who worked the whole year
Hired

including at will

Let's define:

1. number of employees at the end of the year: Ch kg \u003d Ch ng + Ch p - Ch in

H kg 2005 \u003d 1103 + 124 - 117 \u003d 1110 people.

H kg 2006 \u003d 1154 + 126 - 114 \u003d 1166 people.

2. average number: H cf = (Ch ng + H kg) / 2

H Wed 2005 = (1103 + 1110) / 2 = 1106.5 people

H Wed 2006 = (1154 + 1166) / 2 = 1160 people

3. turnover ratio for reception: K pr \u003d Ch p / Ch sr

By pr 2005 = 124 / 1106.5 = 0.112

By pr 2006 = 126 / 1160 = 0.109

4. Retirement turnover ratio: K in = Ch in / Ch sr

K in 2005 = 117 / 1106.5 = 0.106

K in 2006 = 114 / 1160 = 0.098

5. staff turnover rate: K tk = H uv.s.zh. / h sr

By TC 2005 = 84 / 1106.5 = 0.076

By TC 2006 = 80 / 1160 = 0.069

6. the coefficient of constancy of the composition of the personnel of the enterprise: K ps \u003d H pg / H sr

K ps 2005 = 1009 / 1106.5 = 0.912

K ps 2006 = 1104 / 1160 = 0.952

Conclusion: the number of employees for the period under review increased by 51 people, in the last year 95 people were hired. The retirement turnover ratio decreased due to a decrease in the number of retired employees. The employee turnover rate decreased by 0.7%, as the number of employees who left of their own accord decreased.

Today, the attitude towards the worker is changing. The classics of political economy, of course, could not predict all the changes, but they were right about the fact that it was the workers who create surplus value. No one has yet refuted this thesis, although not everyone acts on the basis of it. However, more and more employers are beginning to realize that people are just as important a resource as equipment, new technologies or quality cheap raw materials.
Nobody argues that it is necessary to increase business efficiency. Question - at what cost? Downsizing in order to increase labor productivity or reduce personnel costs in our conditions is not entirely justified.

It should be understood that in order to compare our companies with foreign ones, it is necessary to bring the compared parameters into a comparable form, a number of indicators cannot be compared “directly”. For example, the number of manufactured products per worker depends on how the number of the enterprise is formed. In Japan, 2,000 tons of rolled metal are produced per worker, while in our country only 247 tons are produced. But there are no non-core specialists in the staff of a Japanese metallurgical enterprise - diesel locomotive drivers, repairmen (not to mention gardeners or leaders of singing circles).

In order to correctly compare labor productivity or productivity, the structure of the number of our enterprises should be brought to the “world standard”, first of all, non-core divisions should be removed. Of course, in our country the removal of social facilities from the structure of enterprises is perceived painfully. This is especially difficult for large city-forming enterprises that have been carrying a huge social burden for decades, largely replacing the state in providing basic social guarantees for workers (including spending on medicine, education, social protection, etc.) and maintaining the life of cities.

At metallurgical enterprises, personnel costs are not decisive: remuneration with accruals is a little more than 10% of all costs, and taking into account statistical observation data on labor costs (form No. 1-RS) - 15–18% of production costs , that is, one and a half to two times more than the size of the wage fund. However, these costs are quite significant, especially given the requirement to prioritize these payments.

However, when comparing the share of wages in the cost of production of domestic and Western companies, one should also compare the overall structure of production costs. In our country, for example, 480–500 kg of coke is used to produce 1 ton of pig iron, and in Germany, for comparison, 230–250 kg. The picture is the same for other cost components, including energy intensity. We cannot increase the proportion of wages, not because the trade unions are weak or the owners do not want to share profits with the working class, but for the most part because of objective economic reasons.

In addition, over the past few years, the situation on the labor market has changed significantly: labor immigration is growing, the birth rate is falling, the number of people of working age is decreasing - pensioners are leaving, and there is often simply no one to replace them. At the same time, technical re-equipment is unfolding everywhere, new, much more sophisticated equipment is supplied to enterprises, that is, the requirements for employees are growing all the time. As the economy develops, the role of such a factor as the competition of employers in the labor market also increases, and in the foreseeable future, competition for personnel will only intensify.

The modern encyclopedic dictionary defines the concept optimization as "... the process of finding the best (out of many possible) options for solving a problem under given requirements and restrictions", respectively process control optimization is the determination of the way to achieve the goal while ensuring the best values of the indicators characterizing this process.

Term headcount optimization began to be widely used in the lexicon of managers in the 90s of the last century, when there was a decrease in production volumes and a deterioration in the financial situation of many large and medium-sized industrial enterprises (metallurgy, engineering, construction, transport, etc.). At that time, many enterprises in our country were on the verge of a complete shutdown, so they not only stopped hiring new workers, but also carried out layoffs; the main requirements were population minimization staff and cost reduction to its content.

In a situation of protracted crisis, such requirements were largely reasonable, since the excess number of staff leads to unreasonable financial costs. In addition, employees who are not fully loaded with work create a number of problems. Firstly, every idle person negatively affects the productivity of those who are busy with work - labor discipline and labor morality fall: why try if they pay “just like that”. Secondly, each “extra” employee begins to look for some kind of activity for himself (or his manager tries to come up with some kind of “useful” occupation for him). That is, unloaded employees create unnecessary work for others. Among other things, in hazardous areas of production, there are problems with ensuring safe conditions for “staying at the workplace” for “dangling” employees and trouble-free operation of the enterprise as a whole.

Today, in the context of the deteriorating demographic situation, the growing shortage of highly qualified specialists, and serious changes in the labor motivation of the new generation, to reduce the problem optimization number to minimization, reduction states is wrong. Reducing the number due to layoffs (even due to the elimination of jobs that are not provided with the necessary amount of work or do not contribute to increasing production efficiency) inevitably entails a lot of various costs, up to lawsuits. This approach is considered a “hard” method of optimizing the number of employees, it has a number of negative consequences:

the threat of dismissal has an overwhelming effect on people and worsens the moral and psychological climate in the team;
it is psychologically very difficult to fire “your” employees, even justified layoffs worsen the image of the manager in the eyes of the remaining employees;
an enterprise that “throws out” employees worsens its external image of the employer in the labor market, partners begin to treat it with caution.

With this in mind, in recent years, instead of the concept job cuts(staff) is widely used concept optimization of the number of employees. However, preference is increasingly given to "soft" methods such as:

stimulating early retirement of employees (often at the same time as reducing the hiring of new employees);
stimulating the dismissal of persons who have reached retirement age by introducing special benefits for them;
transfer of employees to other business units (to auxiliary units, repair enterprises, etc.);
stimulation of the dismissal of certain categories of employees at their own request (with the payment of significant bonus amounts to them), etc.

Raising the skills of workers and redistributing them within the enterprise is also sometimes considered as an option. optimization numbers. But since it is quite difficult to calculate the effectiveness of training costs, it is not always justified to talk about optimization in the full sense of the word.

Particular attention should be paid to the opposition (often hidden) to the process of optimizing the headcount on the part of the heads of structural divisions, primarily line managers (foremen, heads of sections, bureaus, sectors, etc.). This is due to a number of reasons:

The leader may seek to accumulate "reserve" resources in case of unforeseen tasks or difficulties.
The accumulation of "surplus personnel" may be the result of professional incompetence leader. In this case, he either tries to compensate for his incompetence by hiring an additional number of specialists, or (not imagining the real state of affairs) follows the lead of his own subordinates, who strive to shift part of their responsibilities to newcomers.
The leader believes that his status and influence are determined by the number of employees who are subordinate to him.

Employees of personnel management services, for their part, are also tasked optimization(the process of finding the best of many possible solutions) the number of employees and staff costs are often reduced to its minimization.

We analyzed the available methods for calculating the headcount and the practice of their application in order to optimize the headcount structure. For large enterprises, the following are widely used today: the method of direct dependence on the production program, the method of coefficient dependence on the production program, the method "process" number and others. There is no single universal approach that makes it possible to accurately analyze the structure of the enterprise's personnel and choose the most cost-effective option for its optimization. However, it is possible to single out typical stages of activity for calculating the number of personnel:

selection of the base period for data analysis and comparison;
division of workers of the main production units (technological personnel) into groups depending on the production program;
grouping of working auxiliary units (repair and maintenance of equipment, transport support, etc.) depending on the production program of technological personnel;
determination of groups of managers, specialists and employees depending on changes in the production program;
expert determination of the degree of dependence of each of the groups on the production program;
calculation of the number of personnel by groups, taking into account changes in the production program and tasks determined by the financial and economic situation of the enterprise.

I would like to summarize the experience of solving the problem of optimizing the number of personnel at large metallurgical plants in Ukraine and Russia, as well as at enterprises in other industries. In solving this problem, the following main steps can be distinguished:

1. Diagnosis of the current state of the enterprise. To analyze the situation, you need to determine:

the level of utilization of production capacities;
degree of equipment wear;
the level of automation and mechanization of work (main, auxiliary, managerial);
the effectiveness of the organization of work (including repair);
efficient use of working time by departments and by individual professions;
the effectiveness of the existing organizational structure of management.

In addition, the financial condition of the enterprise and the existing headcount structure should be assessed.

2. Research of local and regional labor markets. It is necessary to take into account their condition not only when planning the release of personnel, but also when reorganizing the accepted system of remuneration. This is especially important for large city-forming enterprises.

3. Assessment of the prospects for the development of the enterprise. Long-term plans need to be analyzed in detail:

commissioning of new and modernization of existing equipment;
change in capacity utilization;
to change the level of automation and mechanization of production;
to improve the organization of production activities;
to improve the organizational structure of management (including a study of the possibilities of a workshop and non-shop structure, etc.).

It is also necessary to assess the financial reserves and personnel potential of the enterprise.

4. Assessment of the extent of the required headcount optimization and opportunities for redistribution of labor within the enterprise.

5. Carrying out measures to optimize the number and reduce staff costs. For this you should:

allocate a "personnel core" and groups of professions that are less critical for the enterprise (in order to develop various policies in relation to these groups of personnel, including in matters of employment);
to revise outdated norms and standards, to replace the norms established in practice with scientifically based ones;
expand the scope of combining professions, service areas;
increase flexibility in the use of labor (by introducing forms of part-time employment, organizing work taking into account seasonal factors and changes in demand for products, improving the organization of multi-shift work);
provide further improvement production organization(eliminate repetitive technological operations, optimize the placement of jobs, improve working conditions, etc.), labor organization(develop collective contracting systems) and organization of wages(encourage senior managers to reduce costs, develop regulations on remuneration of employees, taking into account seasonal factors, changes in demand for products, reconstruction of fixed assets, etc.);
make changes and additions to the collective agreement aimed at creating and developing social incentives to reduce the number of personnel (organization of additional payments for early retirement, development of a system of additional pension and medical support, development of corporate culture - ceremonial farewell to retirement, support for veteran organizations, etc. .).

6. Evaluation of the economic and social efficiency of the developed and implemented measures to optimize the number of employees. When implementing such a socially significant project, it is important to organize work on its information support. Industry trade unions should be involved in cooperation, and the benefits of the proposed solutions should be widely publicized in corporate and external media. It is very important to prevent the emergence of various rumors and fears among employees.

The position of our company in the market, the intensity of the use of existing production facilities, the ongoing serious work on the reconstruction and modernization of equipment and the improvement of technology in the conditions of existing production require a special attitude towards employees. Direct is unacceptable for us decrease headcount: we do not set ourselves the task of simply reducing the headcount or reducing staff costs, but are looking for ways to optimization.

We are closely monitoring the situation on the labor market in Zaporozhye: there is a market price for labor, so our salary proposals must be competitive. In addition, today in metallurgy in general there are serious problems with personnel, the main of which is who will work at the enterprises? In changing market conditions, the employer can ensure the highly efficient operation of his company only by attracting and retaining a highly skilled and mobile workforce. But recently, negative trends have been observed in the labor market:

Under these conditions, the management of the Zaporizhstal plant, in agreement with the Supervisory Board of the joint-stock company, is pursuing a balanced personnel policy aimed at maintaining the optimal number of employees, ensuring the production of a workforce in accordance with the requirements of technological processes. This policy was developed taking into account both the current need for personnel and the strategic development of the enterprise, it provides for achieving a balance between the desire to optimize the number and increase labor productivity.

To optimize the number of personnel at JSC Zaporizhstal, we have identified the following main areas of activity:

minimization of the number of personnel - primarily in areas and industries with underutilized production capacities and operating at a loss (with low profitability, for the products of which there is no demand);
provision of start-up, newly commissioned and expanded facilities with personnel of the necessary qualifications (at the same time, a decrease in labor productivity in the whole enterprise is not allowed);
improving the quality of staff by improving the methods of selection, placement and development of people;
improvement of the personnel motivation system, which ensures the optimal ratio of labor costs and the provision of a social package (taking into account the degree of implementation of the tasks facing employees, legal requirements and the situation on the labor market).

As part of these activities, to prepare measures to minimize the number of personnel at the Zaporizhstal plant, a commission (working group) was created, headed by the Deputy Chairman of the Board - Technical Director. The commission includes specialists from all directorates and services of the plant. Similar working groups have been created in workshops, departments and laboratories chaired by the heads of structural divisions of the plant. Each of these groups provides the general commission with an analysis of the number of divisions and worked out optimization options.

The Directorate for Marketing and Foreign Economic Activity (FEA), together with the planning and economic department, provides the general commission with data on the expected production volumes of all types of products manufactured by the plant for the coming period (year): by assortment, nomenclature, etc.

The Directorate for Production reports data on the number of basic technological units required to ensure the implementation of the planned volumes of output. Based on these data, the standard for the number of workers and technologists (both main and auxiliary shops) is calculated. Accordingly, the volumes and schedule of the necessary repair work are determined, which makes it possible to calculate the number of repair and maintenance personnel.

The Technical Directorate prepares information on changes in the scope and conditions of repair work, technological and routine maintenance, changes in the energy complex. In addition, this directorate, together with the strategic development department, submits business plans for start-up, newly commissioned and expanded facilities. The reality of the implementation of these projects is confirmed by the directorates for supply, marketing and foreign economic activity.

The Directorate for Financial and Economic Affairs prepares information on the expected financial and economic performance of the enterprise as a whole, proposals for cost optimization, economic justifications and proposals for the operation of unprofitable (unprofitable) sites, non-core activities.

The Directorate for General Affairs represents the prospects for the development of non-industrial facilities and the social sphere.

Based on all this information, as well as taking into account proposals for the restructuring and reorganization of the plant, for outsourcing, for changing the mode of operation, etc., the HR and Social Affairs Directorate prepares tasks for the working groups of structural divisions to optimize the number of personnel. In addition, it determines the limits for budgeting personnel costs for structural units. Proposals of the working groups of structural divisions on the implementation of the established limits are considered by the general commission.

As a result of the work carried out, the number of workers at the plant in the 1st quarter of 2007 decreased by 108 people compared to the corresponding period of 2005, while in comparable periods the volumes of steel and finished rolled products production increased. In addition, in the 1st quarter of 2007 (compared to the same period of 2005), the staffing of the plant increased by 352 employees at start-up, newly commissioned and expanded facilities, as well as to perform certain functions on its own, etc. It should be noted that that in our enterprise, in many cases, the organization of labor provides for the performance of the functions of temporarily absent employees (due to illness, in connection with vacation, etc.) by employees of departments, and not by special replacement personnel. Therefore, the actual number of the replacement reserve is lower than the calculated value by almost 2 thousand people.

As a result, the average level of wages at the plant in April 2007 amounted to 2582 UAH per month. (68% of employees receive salaries above 2000 UAH per month), which is 26.3% more than in April 2006 and 46% more than in April 2005. At our enterprise according to the collective agreement the tariff of the first category corresponds to the living wage.

Many enterprises today are characterized by a sharp polarization of workers in terms of wages. Often, due to the existence of a narrow group of people who receive more than 10-15 thousand hryvnias per month, good indicators of the average salary for the enterprise as a whole are demonstrated. But we are against a sharp differentiation in wages, although, of course, wages should be fair. The salary should motivate the employee, and the equalization rather demotivates. With the unreasonable allocation of certain groups of employees (and every manager rightly believes that it is his people who are the most important), there are distortions in the wage policy, tension, unnecessary conflicts. But the metallurgical enterprise is quite homogeneous in terms of the composition of employees, so the degree of differentiation in wage levels should be justified. In Japan, for example, the ratio of the salary of a cleaner to a director of an enterprise is one to ten.

Today, in terms of equipment load, we have reached the indicators of 1990. The level of remuneration and the social package that we offer to workers of different categories is quite attractive for our city. It is these factors that determine the level of wages of our employees - we have earned our wages, and, on the other hand, this is how much a steelworker's labor costs today on the domestic labor market.

In conclusion, I would like to note that headcount optimization is an extremely traumatic intervention for an organization. Therefore, the voluntaristic approach of some managers: “Let's try: we will hire - if anything, we will reduce it ...”, or: “Let's reduce it - let's see if they can cope, and if anything - we will hire ...” - can hardly be considered justified. Each specific management decision associated with a change in the number of personnel must be extremely responsible; in a certain sense it is irreversible for the organization. In fact, both employers and employees are most interested in maintaining calm and social peace in an enterprise that creates conditions for sustainable business development.

Corporate culture

1 -1

The effectiveness of the financial and economic activities of a trading enterprise largely depends on the personnel performing all the necessary functions, its number, composition and rationality of the use of employees, therefore, the economic analysis of all processes associated with the use of such an important labor resource as the number of employees is of particular importance.

In the process of analysis, the absolute and relative deviations of the number of employees of the reporting period in comparison with the base one are calculated, the dynamic indicators of its change are determined, and the structural parameters of the personnel structure of the enterprise are studied in the context of the main categories of employees. Such an analysis allows not only to identify the dynamics and trends in the number of employees, but also to assess the nature of shifts in the composition of the staff.

The absolute change in the number of employees (Chabs) is defined as the difference between the indicators of the reporting (Chotch) and the previous (Chbaz) years:

Chabs = Chotch - Chbaz

The calculation of the relative deviation (savings or overspending) of the number of employees is based on the adjusted (taking into account the turnover growth index) base indicator of the number, which is then compared with its actual value in the reporting period:

Chkorr \u003d Chbaz x y t

Chotn = H otch – H corr

where Ch corr - adjusted number of employees, people;

Ch ba z Ch o ch - the number of employees in the base and reporting periods, people;

y t - index of growth in trade turnover in comparable prices;

H rel - relative savings (overspending) of the number of employees, people.

An analysis of the personnel structure involves determining the proportion of the main groups of employees of a trade enterprise in its total number. At the same time, the larger the scale of the enterprise's activities and the number of employees, the more differentiated and detailed should be the study of the personnel for each group, up to individual positions. Comparison of structural indicators makes it possible to determine the rationality of the ratio between groups and categories of employees, to identify the degree of compliance of their number with the volume and profile of a particular activity, and to outline directions for improving the personnel policy of a trading enterprise.

As can be seen from Table. 6.2, the total number of employees of a trade enterprise in the reporting year increased by 3 people in absolute terms compared to the previous year (55 - 52), or by 5.8%. The change in the number of employees is associated with an increase in sales employees from 35 to 36 people, or by 2.9%, and an increase in support (other) personnel by 2 people (11 - 9), or by 22.2%.

tab. 6.2. dynamics of the number of employees and the structure of the personnel of a trade enterprise

The adjusted indicator characterizing the change in the number of employees, taking into account the growth in turnover for the reporting year in comparable prices by 7.4%, led to the conclusion that the company is experiencing a relative savings in the number of employees:

52 x 1.074 = 56 people,

55 - 56 = - 1 person

This means that the increase in the number of sales employees in the enterprise is justified, since it is associated with production needs (an increase in the volume of sales activities, an increase in the level of service, etc.).

An assessment of the personnel structure of the enterprise indicates that the largest share in it is occupied by trade and operational workers (67.31% and 65.45%). For two years, there have been no sharp changes in the ratio of certain categories of workers. At the same time, attention is drawn to the growth in the number of other employees and the high proportion of this group in the total number of employees - 20%, that is, every fifth employee. This trend requires the identification of specific reasons that explain the need for this growth, as well as the adoption of measures to optimize the number of support staff in case of its unreasonable overstatement.

A characteristic feature of many commercial enterprises is a high level of staff turnover, therefore a detailed analysis of the problematic aspects of the state and dynamics of personnel is the most important condition for the rationality of its use in order to increase the efficiency of the entire enterprise.

Analysis of the movement of personnel is based on the calculation and evaluation of a number of indicators combined into two groups. The first one reflects the intensity of the quantitative change in the personnel potential (turnover coefficients for the admission and departure of employees, the coefficient of the total turnover of personnel, the coefficient of the objective turnover of personnel). The second group characterizes the qualitative parameters of the dynamics of the personnel composition (staff turnover rate, staff replenishment and stability rates, staff retention rate).

Turnover ratios for admission (Kp) or retirement (Kv) are defined as the ratio of the number of employees hired (Np) or retired (Nv) for the analyzed period to the average number of staff (Nss):

Kp \u003d (Chp / Chss) x 100%; Kv \u003d (Chv / Chss) x 100%.

The coefficients show the degree of renewal and retirement of the personnel of the enterprise. Their values must be compared in dynamics with similar indicators for the base period, and the ratio between them in the reporting year should be considered, identifying the predominant changes in the number of employees and their causes. For example, an excess of the level of departure of workers compared to their admission may indicate both the introduction of advanced trading technologies, objectively leading to a reduction in staff, and various personnel problems (organizational, economic, psychological, etc.), leading to the dismissal of workers.

The coefficient of the total turnover of personnel (Ktot) is calculated as the ratio of the totality of hired and retired employees to their average number:

Ktotal \u003d ((Chp + Chv) / Chss) x 100%.

The coefficient reflects the general level of intensity of personnel turnover in the enterprise and characterizes the share of those employees who are somehow connected with the movement of personnel. The growth of the coefficient indicates, as a rule, the instability of the working staff, and, consequently, the problems of the personnel policy of the trade enterprise.

The coefficient of objective turnover of personnel (Cob) shows the ratio of the number of employees who left due to objectively necessary circumstances (Cob) and the average number of staff. Such circumstances are associated with a number of reasons of a state or commercial and industrial nature: conscription into the army, retirement, admission to educational institutions, transfer to other enterprises, disability, performance of state duties:

Ko6 \u003d (Cho6 / Chss) x 100%.

This coefficient does not depend on the activity of the enterprise and characterizes the specifics of the objective change in the composition of personnel in a specific time period.

All other coefficients reflect the qualitative aspects in the movement of personnel and make it possible to identify positive and negative trends in this process.

The staff turnover rate (Ktek) is the ratio of the number of employees who left for a number of subjective personal reasons (NSU) to the average headcount:

Ktek \u003d (Hsu / Hss) X 100%.

Such reasons include dismissals of their own free will, in connection with the expiration of the contract, at the initiative of the administration of the enterprise (for example, for absenteeism, violations of labor discipline). The turnover rate gives an idea, mainly, of the negative processes of personnel movement, and each trade enterprise should strive to minimize it by increasing the efficiency of individual work with personnel.

The staff replacement ratio (Kvp) reflects the degree of replacement of workers who left for any reason with newly hired workers and is calculated as the ratio of the number of newly hired workers to the number of those who left:

Kvp \u003d Chp / Chv

When the replacement factor is equal to one, there is a complete quantitative (but not necessarily qualitative) replacement of departed workers by new ones. If the value of the coefficient is less than one, there may be a shortage or reduction of personnel, and an excess of one indicates an additional need for workers. At the same time, in both cases, we can talk about a particular level of staff turnover in a trading enterprise.

The personnel stability coefficient (Kst) shows the ratio of the number of employees who left for subjective reasons (Nsu) to the total value of the average headcount and newly hired employees:

Kst \u003d 1 - (Chsu / (Chss + Chp)).

The closer the value of this coefficient is to one, the more stable the personnel composition is, which positively characterizes the activity of the enterprise in relation to the use of labor potential.

The staff retention coefficient (Kps) characterizes the presence of employees who work at this enterprise for a long time, and is calculated as the share of the number of employees with five or more years of experience in the total population of employees. A high value of this coefficient usually indicates the presence of a single cohesive team that can successfully achieve its goals.

Evaluation of the coefficients given in table. 6.3, indicates a fairly stable situation in the field of movement and turnover of personnel at the enterprise. With an increase in the average headcount by 3 people, the turnover ratios for the admission and departure of employees decreased by 2.7% and 1.1%, respectively. At the same time, rather high values of the overall turnover rate of personnel are noteworthy, especially last year (25%), when every fourth employee was hired or fired. In the reporting year, there is a decrease in this indicator to %, which can be considered as a positive trend.

Table 6.3. Indicators of turnover and personnel movement of a trade enterprise

Name of indicators and symbols	Base year	Reporting year	Deviations
Personnel movement indicators
1. List number of employees at the beginning of the year, pers.
2. Employees hired for the year, pers. (chp)			-1
3. Dismissed employees - total, pers. (Chv) including for the reasons:			-2
- retirement (chob)		-
- call for military service (chob)		-
- transition to study (chob)	-	-	-
- voluntary dismissals (Chsu)
- dismissals at the initiative of the administration (Chsu)		-
4. List number of employees at the end of the year, pers.
5. Average number of employees, pers. (HR)
- including employees with more than 5 years of experience
Personnel turnover intensity indicators
1. Personnel turnover rate for admission,% (Kp)	15,4	12,7	-2,7
2. Personnel turnover rate by retirement, % (Kv)	9,6	5,5	-4,1
3. The coefficient of the total turnover of personnel,% (Ktotal)	25,0	18,2	-6,8
4. Coefficient of objective staff turnover, % (Kob)	3,8	-	-
Personnel turnover quality indicators
1. Staff turnover rate, % (Kt)	5,8	5,5	-0,3
2. Replenishment rate, % (Kvp)	1,6	2,3	0,7
3. Frame stability coefficient, % (Кс)	0,95	0,95	-
4. Personnel retention rate, % (Kps)	53,8	54,5	-0,7

The level of staff turnover at the enterprise is low, and in the reporting year, compared to the previous year, its value decreased even more (from 5.8 to 5.5%). The staffing rate exceeds one, that is, the enterprise does not experience a shortage of personnel, since the number of hired workers annually exceeds the number of departing ones.

The high level of personnel stability (0.95) is due both in the past and in the reporting year to a small number of persons (3 people) dismissed for subjective reasons, in comparison with the total number of personnel in conjunction with newly hired employees. As a positive factor one can also consider the presence of a stable contingent of employees working at this enterprise for more than 5 years; their share was 53.8% and 54.5%, respectively.

Further analysis of the indicators of the use of the personnel of the enterprise can be deepened in the direction, firstly, of a more detailed study of the indicators of the movement and turnover of personnel in the context of the main groups (sales workers, support personnel, etc.) and, secondly, identifying and assessing the causes layoffs of specific employees in order to further reduce staff turnover.

In modern conditions of intensive development of new information and trade technologies, the efficiency of a trading enterprise can only be ensured if there are personnel with the appropriate knowledge and qualifications. Therefore, an important component of the analysis of the number of employees is the study of their educational and vocational composition.

The indicators characterizing the educational level of employees include the proportion of specialists with higher education in the total number (or the same persons, but in relation to the number of administrative and managerial employees); the share of sales personnel with special secondary and higher education in the group of sales workers (or the same persons, but in comparison with the total number of employees); the share of junior service personnel in the total number of employees of the enterprise, etc.

The analysis of the qualification level is carried out, first of all, in relation to the main group of employees of the enterprise, that is, sales personnel. It is based on the calculation of specific indicators that reflect the share of sellers (cashiers, controllers, etc.) of each category in the total number of sellers themselves and the entire trading group. A generalizing parameter of the skill level of salespeople is the indicator of the average wage category of sellers (cashiers, etc.), which is calculated both separately for sellers (cashiers, etc.) and for the whole trading group based on the arithmetic mean formula:

TRav = (Pj x Chj) / H,

where TRavg - the average tariff category for a group of sellers;

Pj - value (number) of the category (for example, 4th, 5th, etc.);

Chj - the number of employees of this category;

H is the total number of sellers.

The generalized results of the analysis of the dynamics, composition, movement and qualifications of employees of a trading enterprise are a mandatory basis for developing a set of organizational and technological measures to improve the efficiency of personnel use, including such areas as optimizing the number of employees for specific positions and jobs, improving working conditions, reducing the share manual labor, the growth of technical equipment, the improvement of the organization of jobs, the use of progressive trade technologies, the training and advanced training of workers. The implementation of the whole set of measures or its individual areas helps to reduce staff turnover, stabilize the staff, strengthen discipline, and, consequently, increase the efficiency of the labor process at the enterprise.

Should an organization switch to the transfer of tax reporting via telecommunication channels if the average number of employees exceeded 100 people in the middle of this year - read the article.

Question: In our organization, as of October 1, 2017, the number of employees becomes 110 people, until October it was 50 people. What are the additional requirements from tax, statistics, etc. appear in relation to our organization? What notices, additional reports, etc. we are obliged to provide to the regulatory authorities in connection with the increase in the number (more than 100 people)?

Answer: Additional reports and notifications in connection with the increase in the number do not need to be submitted.

Starting next year, tax returns will need to be submitted electronically.

Rationale

Does the organization need to switch to the transfer of tax reporting via telecommunication channels if the average number of employees exceeded 100 people in the middle of the current year

No, it doesn `t need.

The obligation to submit tax returns electronically applies only to organizations whose average headcount exceeded 100 people in the previous year. If this indicator is not exceeded last year, the organization is not required to submit declarations and settlements through communication channels. This also applies to cases where the average number of employees exceeded 100 people in the middle of the current year. The fact of exceeding the number will affect the method of reporting only in the next year.

1. For employers with more than 100 employees, the quota for hiring disabled people is set at 2 to 4 percent of the average number of employees.* Employers with at least 35 employees and no more than 100 people are assigned a quota for for the work of disabled people in the amount of 3 percent of the average number of employees.

2. Employers are obliged:

1) allocate and, if necessary, create jobs for the employment of disabled people and citizens in special need of social protection, in accordance with decisions on establishing quotas, the minimum number of special jobs and the number of reserved jobs for disabled people, as well as the number of reserved jobs for the employment of citizens who are in particular need of social protection (paragraph as amended on July 10, 2013 - see the previous edition);

1.1) adopt local regulations containing information on the created or allocated jobs for the employment of disabled people and citizens in special need of social protection (the clause was introduced in accordance with the amendments as of July 10, 2013);

2) monthly submit to the employment service authorities of the Republic of Tatarstan information on the availability of vacancies (positions), created or allocated jobs for the employment of persons with disabilities in accordance with the established quota for hiring persons with disabilities, including information on local regulations containing information about data workplaces, fulfillment of the quota for hiring disabled people (paragraph as amended on July 10, 2013, see the previous version);*

2.1) submit to the employment service authorities of the Republic of Tatarstan information on vacant jobs allocated or created as part of decisions on establishing the number of reserved jobs for the employment of disabled people and citizens in special need of social protection, within 10 days from the date of dismissal of the employee in accordance with the form, established by the Cabinet of Ministers of the Republic of Tatarstan (the item was introduced in accordance with the changes as of July 10, 2013);