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The proportion of workers in the total number of formula. How to calculate the share of workers as a percentage? Share of specialists

Formula and algorithm for calculating the specific gravity in percent

There is a set (whole), which includes several components (component parts).

Let us introduce the following notation:

X1, X2, X3, ..., Xn are parts of the whole.

They can be expressed in various units of measurement - rubles, pieces, kilograms, etc.

To find the specific gravity of each part of the population (Wi), you need to use the following formula:

That is, the value of each part is divided by the total amount and multiplied by 100 percent.

The specific weight will show the value, significance or influence of each element of the population.

To check the correctness of the calculations, you need to add all the specific weights together - their sum must be equal to 100 percent.

Example of calculating the specific gravity in percent

The company produced 100,000 notebooks in the reporting period.

Among them:

  • notebooks 12 sheets - 30,000 pieces.
  • notebooks 18 sheets - 10,000 pieces.
  • notebooks 24 sheets - 10000 pieces.
  • notebooks 48 sheets - 30,000 pieces.
  • notebooks 96 sheets - 20,000 pieces.

It is required to find the specific gravity of each type of product.

To solve this problem, we use the formula that was given above.

1) W1 (notebooks 12 sheets) = (30000 / 100000) * 100% = 0.3 * 100% = 30%.

2) W1 (notebooks 18 sheets) = (10000 / 100000) * 100% = 0.1 * 100% = 10%.

3) W1 (notebooks 24 sheets) = (10000 / 100000) * 100% = 0.1 * 100% = 10%.

4) W1 (notebooks 48 sheets) = (30000 / 100000) * 100% = 0.3 * 100% = 30%.

5) W1 (notebooks 96 sheets) = (20000 / 100000) * 100% = 0.2 * 100% = 20%.

We sum up the obtained specific weights:

30% + 10% + 10% + 30% + 20% = 100%.

This means that everything was calculated correctly.

Specific Gravity Calculation in Excel

If the set includes a fairly large number of elements, then the specific gravity of each element is very convenient to calculate using Excel.

Here's how you can do it (using the notebook problem as an example):

1) We make a table consisting of 3 columns: 1st column - name, 2nd column - value, 3rd column - specific gravity.

2) In cell D3 we write the formula for the specific weight of notebooks 12 sheets:

Set the percentage format of the cell - to do this, click on the "%" button located on the toolbar.

3) To calculate the remaining specific weights, copy the formula from cell D3 to the lower cells (D4, D5, etc.).

In this case, the percentage format will be applied to these cells automatically, and it will not need to be set.

When finding specific gravity as a percentage in Excel, the “Increase Bit Depth” button can be very useful, it is located on the toolbar next to the percentage format button:

This button is needed when the specific gravity is a fraction and you want to display tenths and hundredths.

4) The last step is to add the specific weights using the SUM function.

1. The share of workers in the total number of employees= Number of workers / Number of employees

2. Average annual output per worker= Volume of TP / Number of employees

3. Average annual output per worker= Volume of TP / Number of workers

4. Wed. number of days worked by one worker= Total man-days worked / Number of workers

5. Wed. working hours = Total man-hours worked / Total man-days worked

6. Average hourly output per worker= Volume of TP / Total number of man-hours worked

7. Labor input = Total number of man-hours worked / TP volume

The table shows that the average number of employees compared to the plan has not changed. As for the average payroll workers, it increased by 12.53%, which in absolute terms amounted to 460 people. At the same time, the share of workers in the total number of employees increased by 12.53% compared to the plan.

As for the average annual output per 1 worker, it increased by 4.66%, and per 1 worker it decreased by 1.31%, respectively.

The total number of man-days and man-hours worked increased compared to the plan by 13.51% and 14.92%, respectively. At the same time, the average number of days worked by one worker increased by 2 days or by 0.87%. The average length of the working day increased in relation to the plan by 0.1 hours (1.24%). The average hourly output per 1 worker is underfulfilled by 8.92%. The actual labor input increased by 9.8% compared to the plan.

We will use the method of absolute differences and the following factorial model to conduct a factorial analysis of the average annual output per worker:

GVpp \u003d UD x D x P x PV, where GVpp is the average annual output per worker;

UD - the share of workers in the total number of employees,%;

D - the average number of days worked by one worker, days;

П — average duration of the working day, h;

CV - average hourly output per worker, rub.

ΔGWud = Δ UD´Dpl´Ppl´ChVpl = 0.09´240 ´ 7.85 ´9967.04= 1690011.30 thousand rubles

ΔGVd =UDf´ Δ D´Ppl´ChVpl = 0.70´ 2 ´ 7.85 ´ 99967.04 = 109537.77 thousand rubles.

Rb

ΔGVchv = UDf´Df´Pf´ΔChV= 0.70 ´ 240 ´ 7.85 ´ (-889.56) = -1173151.73 thousand rubles

========================

Total: = 793843.62 thousand rubles

Consequently, the average annual output per 1 worker amounted to 793,843.62 thousand rubles, with a small error in the calculations. The average annual output per 1 worker increased by 1,690,011.30 thousand rubles. due to the increase in the share of workers in the total number of industrial and production personnel by 12.53%. There was an increase in the average number of days worked by one worker, due to which the output increased by 117,527.39 thousand rubles. in connection with the reduction of whole-day losses of working time. The average length of the working day increased by 0.1 hours, and the output due to this increased by 167446.27 thousand rubles. The average hourly output per 1 worker decreased by 1,173,151.73 thousand rubles. All this caused an increase in the average annual output per 1 worker.

The average annual output per worker is affected by the number of days worked by one worker per year, the average working day and the average hourly output.

GWr \u003d D x P x CV, where GVppp is the average annual output per worker;

ΔGVd \u003d Δ D´Ppl´ChVpl \u003d 2 ´ 7.85 ´ 9967.04 = 156482.53 thousand rubles.

ΔGVp = Df´ Δ P´ChVpl = 240 ´ 0.1 ´ 9967.04 = 239208.96 thousand rubles.

ΔGVcv = Df´Pf´ΔChV = 240 ´ 7.85 ´ (-889.56) = -1675931.04 thousand rubles

=======================

Total: = -1280239.55 thousand rubles.

According to the factor analysis, it can be seen that the average annual output per 1 worker was affected by an increase in the average working day by 239,208.96 thousand rubles. Moreover, there was a decrease in all-day and an increase in intra-shift losses of working time by 156482.53 and 1675931.04 thousand rubles. respectively. What led to the fact that the average annual output per 1 worker decreased by 1280239.55 thousand rubles.

6. ANALYSIS OF LABOR COSTS

Let's calculate the absolute and relative deviations for the fund wages. Calculations are summarized in the analytical table 6.1.

Table 6.1

Indicators

Previous year

Reporting year

Deviation

From the previous of the year

1.VTP, million rubles

2. Average year number of employees

3.GV per 1 worker, mln. rub.

4.FZP of employees, million rubles

5. Average year

wages of employees, million rubles

6.FZP of workers, mln. rub.

The relative deviation is calculated as the difference between the actually accrued salary and the planned fund, adjusted for the production plan fulfillment factor:

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To general indicators labor productivity include the average annual, average daily and average hourly output of one employee.

The factor model of the average annual output of one worker in the main production can be represented as follows ( symbol see table 8):

GV \u003d Ud D P CV (1.25)

The calculation of the influence of the factors listed above on the change in the level of the average annual output of one worker employed in agricultural production will be made by the method of absolute differences.

Table 8 - Initial data for factor analysis of the average annual output of one employee of the main production

Indicator 2010 2011 2012 Deviation () 2012 from
2010 2011
BUT
The cost of gross output, thousand rubles
The average annual number of employees employed in the village - x. production, people -1 -3
of which workers, pers. (CR) -1 -4
The proportion of workers in the total number of workers employed in agricultural - x. production, % (sp) 61,386 63,107 -0,386 -2,107
Average number of days worked by one worker per year, days (D) -6
Average working day, h (P) 7,857 7,777 7,783 -0,074 0,006
The total number of hours worked by all workers per year, h (FRV): -6003 -7149
including one worker, 2003,5 1928,7 1937,9 -65,6 9,2
Average annual output, one worker, thousand rubles (GV) 351,8 356,8 517,7 165,9 160,9
Average annual output, one worker, thousand rubles () 573,1 565,4 848,7 275,6 283,3
Average daily output of a worker, rub.

Analysis of the use of labor resources

2247,6 2279,8 3408,5 1160,9 1128,7
Average hourly output of a worker, rub. (CV) 286,1 293,1 437,9 151,8 144,8
Change in average annual output due to:
— share in the total number of employees -2,2 -11,9
- the average number of days worked by one worker per year -8,2 1,4
- average working hours -3,2 0,3
- average hourly output of one worker 179,5 171,2

Change in the average annual output of one employee due to:

a) share in the total number of employees

GWud = ( - ) (1.26)

= (61 - 61.386) 255 7.857 286.1 / 100000 = -2.2

= (61 - 63.107) 248 7.777 293.1 / 100000 = -11.9

b) the average number of days worked by one worker per year

GVd = ( - ) (1.27)

61 (249 — 255) 7,857 286,1 / 100000 = -8,2

61 (249 — 248) 7,777 293,1 / 100000 = 1,4

c) average working hours

GVp = ( - ) (1.28)

= 61 249 (7.783 - 7.857) 286.1 / 100000 = -3.2

= 61 249 (7.783 7.777) 293.1 / 100000 = 0.3

d) the average hourly output of one worker

GWCH = ) (1.29)

= 61 249 7,783 (415,8 — 286,1) / 100000 = 153,3

= 61 249 7,783 293,1) / 100000 =145,1

The actual average annual output of one employee employed in agricultural production amounted to 517.7 thousand rubles in the reporting year, which is 165.9 thousand rubles. more than the level of 2010 and 160.9 thousand rubles. above the level of 2011

The increase in the average annual output of one worker in the main production in 2012 relative to the level of 2010 is explained, on the one hand, by an increase in the average hourly output of one worker, on the other hand, by a decrease in the share of workers in the total number of employees. Due to these factors, the average annual output of one employee increased by 179.5 and decreased by 2.2 thousand rubles. respectively.

The reduction in the average number of days worked by one worker per year and the average length of the working day led to a decrease in the average annual output of one worker in the main production by 8.2 thousand rubles. in 2010 and in 2011 by 11.9 thousand rubles. respectively.

For a more objective assessment of the changes that have taken place and the identification of reserves for the growth of labor productivity, along with general indicators, it is necessary to analyze private ones.

Sufficient provision of the enterprise with labor resources is one of the factors in the formation of the working time fund (FRF), the value of which also depends on the number of days and hours worked by one employee per year:

FRV = FR D (1.30)

On the basis of the model presented above, it is possible to determine the magnitude of the influence of factors on the change in the working time fund.

Table 9 - Factor analysis working time fund

Indicator 2009(0) 2010(0) 2012(1) 2011 deviation from
2009 2010
BUT
Average number of workers, people (ChR) -1 -4
Average number of days worked per employee per year, days (D) -6
Average working day, hours (P) 7,857 7,777 7,783 -0,074 0,006
Working time fund, h. -6003 -7149
Changing the fund of working hours due to:
Number of workers -2003,5 -7714,8
Average number of days worked per worker per year -2875,7 474,4
Average working day -1123,9 91,1

Since the factor model of the working time fund is multiplicative, any method of deterministic factor analysis can be used to analyze it.

62 255 7.857 = 124219 hours;

65 248 7.777 = 125365 hours;

61 249 7.783 = 118216 h

At the analyzed enterprise, the actual PDF is less than the planned one by 7715 hours, including due to changes in:

a) the number of workers

∆FRV PR (2010) \u003d (PR 1 - PR 0) D o P o \u003d (61-62) 255 7.857 \u003d -2003.5 h;

∆FRV PR (2011) \u003d (PR 1 - PR 0) D o P o \u003d (61-65) 248 7.777 \u003d -7714.8 h;

b) the number of days worked by one worker

∆FRV D (2010) \u003d PR 1 (D 1 - Before) P o \u003d 61 (249 -255) 7.857 \u003d -2875.7 h;

∆FRV D (2011) \u003d PR 1 (D 1 - Before) P o \u003d 61 (249 -248) 7.777 \u003d 474.4 hours;

c) working hours

∆FRV P (2010) \u003d PR 1 D 1 (P 1 - P o) \u003d 61 249 (7.783-7.857) \u003d -1123.9 h;

∆FRV P (2011) \u003d PR 1 D 1 (P 1 - P o) \u003d 61 249 (7.783-7.777) \u003d 91.1 hours.

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2.4 Labor productivity analysis

Lecture Search

Factors for increasing labor productivity

Factors are causes, external circumstances that affect a process or system.

Depending on the degree and nature of the impact on the level of labor productivity, factors are usually divided into material and technical, organizational and economic, socio-psychological and natural and climatic.

Logistical factors associated with the use new technology, progressive technology, new types of raw materials and materials. Solving the problems of improving production is achieved by:

– modernization of equipment;

- replacement of obsolete equipment with new, more productive;

- increasing the level of mechanization and automation of production;

– introduction of progressive technologies;

– use of new species material resources etc.

Scientific and technical progress - main source comprehensive and consistent growth of labor productivity. Of course, the implementation of measures to improve the material and technical level of production always requires significant capital investments.

The complex of material and technical factors and their influence on the change in labor productivity can be characterized by the following indicators:

- energy-to-labor ratio - the consumption of all types of energy per employee;

- technical equipment (capacity-to-labor ratio) of labor - the volume of the cost of fixed production assets per employee;

- the level of mechanization and automation - the share of workers engaged in mechanized and automated labor;

- chemicalization of production - the share of chemicalized production processes in the total volume.

The influence of these factors is reflected in the hourly output.

Organizational and economic factors determined by the level of organization of labor, production and management.

This may include:

– improvement of the structure of management of production processes and the organization as a whole;

– improvement of operational management of production processes;

- Structural changes in production due to changes in specific gravity certain types products, labor intensity production program;

– implementation and development automated systems production management;

– improvement of material, technical and personnel preparation of production;

– improvement of the organization production processes;

– improving the organization of infrastructure units;

- improving the organization of labor - improving the division and cooperation of labor, using advanced labor methods and techniques, improving the organization and maintenance of workplaces, developing and using reasonable labor cost standards, using flexible forms of labor organization, improving working conditions, rationalizing work and rest regimes, etc. d.

- improving the professional selection of personnel, improving their training and advanced training;

– improvement of systems and forms of remuneration, increasing their motivating role.

Without the use of these factors, it is impossible to obtain a real effect from the factors of the first group, while most of these factors do not require significant capital investments for implementation. The implementation of these factors is reflected in the level of daily and annual output.

Socio-psychological factors ensure the quality of labor collectives, their socio-demographic composition, the level of qualifications, education, the level of discipline, labor activity and creative initiative, the system of value orientations, leadership style, etc.

Natural and climatic factors are objective, independent of the actions of the organization and are determined by the natural conditions in which labor activity. Of particular importance is the productivity of labor in industries that take place in the open air, that is, in extractive industries.

All factors are closely related and interdependent, so the management of labor productivity should be carried out systematically and comprehensively.

The slowdown in the growth of labor productivity has a negative impact on almost all aspects of activity commercial organization, which can be seen in Fig.1.

Rice. 4.1. “Performance Trap”

With a huge resource potential, Russian economy occupies a very modest place in the world division of labor. First of all, this is due to the non-competitiveness of manufactured goods, which is primarily due to low labor productivity. The level of labor productivity in domestic industry may be 14% of the corresponding indicator of the United States, 18% - Canada, 19% - Japan, France, 20% - England, Germany. (An accurate assessment is very difficult due to the inconsistency of statistical information different countries). Obviously, without increasing labor productivity, neither organizations nor the country as a whole will be able to solve their development problems.

Questions for self-examination

1. Indicate the role and importance of personnel for a commercial organization.

2. What is the difference between labor resources and other types of organization resources?

3. What kind of personnel is reflected in the industrial production?

4. Name the main categories of personnel that make up the PPP.

5. How can you characterize the structure of the organization's personnel?

6. How is staff availability determined?

7. How does the headcount differ from the headcount?

8. Give examples of all-day losses of working time.

9. How can you evaluate the effectiveness of the use of staff labor?

10. What is the difference between performance and labor intensity?

11. Describe the annual output per employee as a general indicator of labor productivity.

12. Formulate the main factors for increasing labor productivity.

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The output is determined on the basis of one main worker, one worker and one worker.

When determining the output per one main worker the number of products produced is divided by the number of main workers.

If the output per one working, the number of products produced is divided by the total number of main and auxiliary workers.

To determine the output per one working the number of manufactured products is divided by the number of all industrial and production personnel:

where AT- product development; To- the number of products produced during the period in physical or cost meters; H- the number of employees (main workers, main and auxiliary, industrial and production personnel).

The labor intensity of products, as well as output, can be calculated in different ways. Distinguish between technological, production and full labor intensity.

Technological complexity of products is found by dividing the labor costs of the main workers by the amount of output they produce.

Production labor intensity of products calculated by dividing the labor costs of the main and auxiliary workers by the number of products produced.

Full labor intensity is determined by dividing the labor costs of industrial and production personnel by the number of products produced:

where T- the complexity of products; W tr- labor costs various categories workers for production; AT- volume of production.

Task 1

The volume of products produced at the enterprise for the year amounted to 200 thousand tons.

Calculate labor productivity indicators based on the data presented in the table:

Decision

Labor productivity is characterized by indicators of production and labor intensity.

1. We calculate the performance indicators:

A) output per production (main) worker

Fri = To / H= 200 / 100 = 2 thousand tons / person;

B) output per worker

Fri = To / H= 200 / (100 + 50) = 1.333 thousand tons / person;

C) output per worker

Fri = To / H= 200 / (100 + 50 + 15 + 10 + 5) = 1.111 thousand tons / person.

2. We calculate the labor intensity indicators:

A) technological complexity

T = W tr / AT\u003d 100 1 712 / 200 \u003d 0.856 man h / t;

B) labor intensity of production

T = W tr / AT\u003d (100 1 712 + 50 1 768) / 200 \u003d 1.298 man h / t;

B) total workload

T = W tr / AT= (100 1712 + 50 1768 + 15 1701 + 10 1701 +

5 1 768) / 200 = 1.555 man h/t.

The following performance indicators are used in drilling:

1. natural indicator workings, taking into account changes in geological conditions. This is the volume of penetration per employee of a drilling company or drilling crew per unit of working time.

where H is the volume of penetration of one worker or drilling crew per unit of working time;

H - the number of brigade;

V c - commercial speed of well construction, m / st.-months;

N ud - specific number of employees, people / st.-month.

2. The cost indicator of production is the amount of work in the estimated cost per employee per unit of time.

where S is the estimated cost of work, rub.

3. The indicator of labor intensity is the number of labor costs in man-hours per 1000 m of penetration.

where T is the amount of labor costs, in man-hours.

In oil and gas production, the following indicators are used:

Evaluation of labor productivity and labor intensity of products

Production in physical terms is the volume of oil or gas produced by one worker per unit of time.

where Q is the volume of oil (gas) produced, m3 or t.

2. Output in value terms is the volume of production and work of an oil and gas enterprise per employee per unit of working time.

where C is the price of one ton (m3) of oil (gas).

3. Labor intensity of work is the specific labor intensity of servicing one well.

where H csp is the average number,

N is the number of operating wells.

When determining productivity, hours worked do not include downtime.

Similarly, the assessment of labor productivity at oil and gas processing and petrochemical enterprises is carried out. At the same time, as Q, the volume of marketable products produced at the enterprise is substituted into the formula. In this case, the complexity is determined in two stages.

At the first stage, the labor intensity is determined for individual technological installations. At the second stage, the labor intensity is calculated individual products. It is calculated as a weighted average of the labor intensity of the components included in a given product.

Workforce Planning

The calculation of the norm of the number of personnel is carried out:

According to production standards;

By laboriousness;

According to the standards of service;

For jobs.

population rate- this is the established number of employees required to perform specific work.

Determining the need for personnel is carried out by groups PPP.

The number of employees admitted to the enterprise according to the documents is the payroll.

1. For pieceworkers, it is determined according to production standards. The headcount is found by the formula:

where H yav - the number of employees;

K cn - the coefficient of the payroll.

The turnout number is the estimated number of payroll employees who must come to work on a given day to complete the production task. The headcount for piecework workers is calculated by the formula:

where Q day is the daily volume of production or work performed in natural units;

H vyr - shift rate of output of one worker, in the same units.

K vn - coefficient of performance of production standards.

Coefficient of fulfillment of production standards:

where P cm is the shift productivity of one worker in natural units of measurement.

The coefficient of the payroll of workers is determined by:

where P pr - number public holidays in a year

N out - the number of days off in a year,

П otp - the number of vacation days for employees,

0.96 - absenteeism rate for good reasons (illness, fulfillment of state and public duties etc.).

P s - the number of coincidences of weekends and holidays.

The average daily number of employees is determined:

Where N i - the list number of employees of the enterprise,

P to - the calendar number of days in the planning period.

2. The standard for the number of auxiliary workers in oil and gas industry determined by labor intensity determined

H h \u003d (N vr * Q) / (F eff * K vn),

where Q - production volume, m3, t.

H vr - the norm of time per ton (m3), normo-h;

Ф eff - useful (effective) time of work of one worker per year, h (calendar time minus holidays and absences);

K ext - coefficient of fulfillment of norms of time by workers.

3. For auxiliary workers engaged in the repair of equipment, install service standards:

N h \u003d K o / N o * C * K sp,

where K o- number of units of installed equipment;

H o - the number of pieces of equipment serviced by one worker (norm);

WITH - number of work shifts;

K cn - the coefficient of conversion of the attendance number of workers to the payroll.

If the scope of work and service standards cannot be established, then the calculation is carried out by workplace

H h \u003d M * C * K sp,

Where M- the number of jobs.

Labor productivity- this is the quantitative ratio of the volume of the resulting product of labor to the cost of its manufacture. It is expressed by the amount of output produced per unit of time (output) or the time spent per unit of output (labor intensity).

Distinguish performance individual and social labor . The first reflects the costs living labor, the second - living and past (reified) labor. In enterprises, individual productivity is determined. Increasing labor productivity - objective economic law, inherent in all socio-economic formations - means saving the total cost of labor (living and materialized labor).

Methodology for analyzing labor productivity

Due to technical progress part of the first decreases, and of the second - relatively increases, but in such proportions that the total amount of labor embodied in the commodity decreases. The growth of labor productivity leads to an increase in output, a decrease in its cost, an increase in the average wage of workers, a reduction in the working day and, as a result, an increase in the well-being of the people.

Labor intensity of products- this is the cost of living labor for the production of a natural unit of output (goods, products) , completed complex of works or construction object, technological process. She may be planned, actual, regulatory, calculated according to time standards, as well as design, which is the value of labor costs for the production of a unit of output, established on the basis of the most progressive and organizational and economic decisions taken in the project.

The labor intensity of products can be calculated according to the labor costs of various categories of personnel of the enterprise who took part directly in the production process, its maintenance and management.

Tr \u003d Tcm / N, (8.16)

where T SM is the duration of the shift, hour;

N - the number of manufactured products, pcs.

Indicators of labor productivity - production and labor intensity of products - are interconnected by an inversely proportional relationship, that is, the lower the labor intensity, the higher the output.

Accordingly, there are full labor intensity of products- includes labor costs of all categories of industrial and production personnel of the enterprise; technological- only the main workers; production- main and auxiliary workers; as well as the complexity of maintenance of production, management.

The composition of labor costs, which are included in the indicator of labor intensity, depends on the goals and objectives of the calculation, the type of enterprise and industry. The ultimate goal of the enterprise is the formation of the full labor intensity of products and the management of its reduction at all stages, from the issuance of a task for development (design) to the delivery of products to the consumer.

Working out- indicator of labor productivity , determined by the quantity of products (volume of work, services) manufactured over a certain period of time, on average per employee or worker. It is calculated in the same units of measure as the volume of production.

Working out reflects the amount of output produced per unit of working time:

q = N / Tcm, (8.17)

where N - the number of manufactured products, pieces;

T CM - shift duration, hour.

There are three types of production: average annual, hourly average and average daily.

Average annual output:

q = Q / Рsp, (8.18)

where Q is the volume of output in value terms, UAH;

P - the average number of workers, pers.

Average daily output:

q dp \u003d Q / Person - d \u003d Q \u003d Rsp * Drab, (8.19)

where Chel-days - the total number of man-days worked by all workers for the period under review (year);

D RAB - the number of working days worked by one worker for the period (year) under consideration, days.

Average hourly output:

q hour \u003d Q / Person - hour \u003d Q \u003d Rsp * Drab * Tcm, (8.20)

where Man-hour - the total number of man-hours worked by all workers for the period under consideration (year);

T SM - duration of the working day (shift), hour.

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1. Labor productivity, its importance in the economy

List of sources used

Labor productivity, its importance in the economy

The most important indicator of production efficiency is labor productivity. Labor productivity is the efficiency, productivity of workers in the production process.

Since living and materialized labor is involved in the production of a product, it is customary to separate the concepts of the productivity of living labor and total labor, i.e. living and materialized labor.

The productivity of living individual labor is the effectiveness of only the living labor of an individual worker (or a team of workers).

The productivity of aggregate labor is the effectiveness of the aggregate of living labor of workers and materialized labor in the means of production (means of labor and objects of labor). The productivity of social labor can act as a criterion economic efficiency production, since such labor productivity determines the efficiency of all elements that make up production (living labor, means of labor and objects of labor).

The increase in labor productivity is the determining factor in increasing the volume of production, the main source of expanded reproduction and improving the welfare of the enterprise's employees. The meaning of increasing labor productivity is that the production of each unit of output requires less than before the cost of living and materialized labor and a decrease in the share of living labor.

A general idea of ​​the productivity of total social labor at the macro level is given by the ratio of the real volume of gross domestic product (for example, per year) and the number of workers employed in the country's economy.

The economic significance of the productivity of total (social) labor is determined by the fact that its increase means:

- growth of GDP and national income;

— the basis for the socio-economic improvement of the living standards of the country's citizens and solutions social problems;

- the basis for the socio-economic development of the country and ensuring the economic security of the state;

- the growth of accumulation and consumption.

The economic significance of ensuring the growth of productivity of total labor in an enterprise is determined by the fact that this growth allows:

- reduce labor costs for the production and sale of products (if the growth of PT outpaces the growth of average wages);

– increase the competitiveness of the enterprise and goods, ensure financial stability production activities;

- increase (ceteris paribus) the volume of production, and most importantly, with its competitiveness - the volume of sales and profit growth;

— pursue a policy to increase the average wages of employees of the enterprise;

- more successfully carry out the reconstruction and technical re-equipment of the enterprise at the expense of the profit received.

Relevant is the identification of reserves for increasing labor productivity, which are unused opportunities to save the cost of living and materialized labor. These reserves are classified into:

- national economic;

— industry;

- in-house production.

The national economic reserves for the growth of labor productivity are: in the creation legislative framework for the effective functioning and development of enterprises of any form of ownership; in the elimination of various kinds of obstacles in the way of scientific and technological progress; in improving the organization of the tariff system of wages, material and moral incentives for workers, eliminating equalization in wages and encouraging workers to professional growth and creative attitude to work.

Industry reserves include opportunities to increase productivity through optimal cooperation and combination of production in the industry, appropriate specialization and concentration.

Intra-production reserves determine the possibility of increasing the productivity of living and materialized labor at the enterprise level. Such reserves are contained in the possibilities of improving the technique and technology of production, the organization of production, labor and management, raising the cultural and technical level and the qualifications of personnel. In this sense, reserves are intertwined with labor productivity growth factors. An almost inexhaustible source (factor) of labor productivity growth is scientific and technological progress, and, above all, complex mechanization and automation of production.

At the micro level, it is necessary to calculate the following indicators of labor productivity: products sold, or profits, labor intensity, profitability and marginal labor productivity. It should be noted that such indicators as marginal labor productivity, output by profit and labor profitability are most consistent with the principles of assessing labor efficiency in a market economy.

Task 1

Determine the average annual cost of fixed production assets of the enterprise under the following conditions: the cost of fixed production assets at the beginning of the planning period amounted to 54 million rubles; in the planned year, new fixed production assets are introduced: 162 million rubles. - Happy April, 1; 220 million rubles - from July 1; 120 million rubles - from October 1; 192 million rubles - from November 1; drop out within planning period fixed production assets: 46 mln.

Decision:

To calculate the average annual cost of fixed production assets (OPF cf), we use the formula:

where OPF n is the initial (replacement) cost of fixed production assets at the beginning of the planned year;

B 1 - the cost of fixed production assets put into operation in the planned year;

В 2 - the cost of fixed production assets that are retired from operation in the planned year;

M is the number of full months of functioning of the introduced BPF;

(12-M) - the number of months remaining until the end of the year after the retirement of the OPF.

Task 2

In the first quarter, the company sold products worth 1,250 million rubles, average quarterly items working capital amounted to 125 million rubles. In the second quarter, the volume of sales increased by 10%, and the time of one turnover of working capital will be reduced by one day.

Define:

- the turnover ratio of working capital and the time of one turnover in days in the 1st quarter;

- the turnover ratio of working capital and their absolute value in the 2nd quarter;

- release of working capital as a result of reducing the duration of one turnover of working capital.

Decision:

The turnover ratio of working capital (K about) is the number of turnovers made by working capital during a certain period, is determined by the ratio of the volume of products sold (B) to the average balances of working capital of the enterprise (

):

The duration of one turnover in days (T about) is the period of time for which working capital makes one complete circuit. Determined by the formula:

where D to - the number of days of the analyzed period (month, quarter, year).

Calculate the above figures for the first quarter:

Let's define

- sales volume in the second quarter:

In 2 sq. = 1,250 million rubles × (100 + 10%) / 100 = 1375 million rubles

- the time of one turnover of working capital in the second quarter:

9 days — 1 day = 8 days

- turnover ratio of working capital in the 2nd quarter:

- the absolute value of working capital in the 2nd quarter:

The amount of released working capital as a result of accelerating their turnover (

) is determined by the formula: ,

where DT about - change in the duration of 1 turn, days;

RP 2 - sales volume for reporting period;

Dk - the number of days in the reporting period.

Task 3

Distribute wages among team members according to the following initial data:

Piecework earnings of the brigade - 1120 thousand rubles. per month.

Decision:

The tariff rate of any category (TS i) is determined by the product of the tariff rate of the first category (TS 1) by the tariff coefficient (K i) of the corresponding ETC tariff category according to the formula.

When calculating the number of employees, one should be guided by the Decree of Rosstat dated November 20, 2006 No. 69 (hereinafter referred to as Decree No. 69). It details the procedure for determining the headcount of the organization and the total number of all employees, including external part-timers and those who work under civil law contracts.

Average headcount

Basically, the accountant calculates the average number of employees. For example, in one of the options for calculating the share of profit attributable to separate divisions, it is necessary to determine the share of the average number of employees (Article 288 of the Tax Code of the Russian Federation). This indicator is also used in chapters 21 "Value Added Tax" (Article 149 of the Tax Code of the Russian Federation), 24 "Unified Social Tax" (Article 239 of the Tax Code of the Russian Federation), etc.

In addition, the opportunity to submit tax returns in paper form is provided based on this criterion. This is defined in Article 80 of the Code. Let us recall that in 2007 taxpayers whose average number of employees in 2006 did not exceed 250 people have this right. This is set out in paragraph 6 federal law dated December 30, 2006 No. 268-FZ. From January 1, 2008, the limit will be 100 people. Other taxpayers must file tax returns at in electronic format, unless a different procedure for presenting information constituting a state secret is provided for by the legislation of the Russian Federation.

Daily worker count

The average number of employees for the period is calculated based on the payroll for each calendar day according to the time sheet. (Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 approved unified forms No. T-12 "Timesheet and Payroll" and No. T-13 "Timesheet".)

The list number of employees for each calendar day includes employees with whom an employment contract has been concluded and who perform permanent, temporary or seasonal work one day or more, in particular the working owners of the organization. The headcount for each day includes those who actually work and those who are absent from work for any reason. This is provided for in paragraph 88 of Resolution No. 69. In other words, an employee who is on vacation or a business trip is included in the payroll for these days. Employees, including part-time workers, are included in the headcount as a whole unit. Those who in one organization receive more than one rate or are registered as internal part-time workers are also counted in the payroll as one person (a whole unit).

Employees who are not taken into account in the calculation are listed in paragraph 89 of Decree No. 69. These are external part-time workers, employees performing work under a contract, etc.

An employee who is on the payroll of an organization and has entered into a civil law contract with it is counted in the payroll and average headcount once at the place of the main job.

As of October 31, 2007, the organization has employees with whom an employment contract has been concluded:

- full time - 150 people. Of them on this moment 10 people are on sick leave, 3 people are sent to educational institutions for advanced training with a break from work and receive a scholarship at the expense of the organization, 1 person was absenteeism;
- part-time - 40 people;
- homeworkers - 2 people.

14 people work under contract agreements. The organization has a single owner (founder) who is not its employee.

The headcount as of October 31, 2007 will be 189 people. (150 people - 3 people + 40 people + 2 people). Employees sent for training are not taken into account in this case (subparagraph “e”, paragraph 89 of resolution No. 69).

Please note: the payroll is determined for each calendar day of the month, including non-working holidays and weekends.

Period calculation

The average number is calculated for the period. To determine the average number of employees per month, you must first add up the payroll data for each calendar day of the month, and then divide the resulting amount by the number of calendar days of the month. For example, for October, the headcount is summed up from the 1st to the 31st, including days off. The result is divided by 31. The number is shown in whole units.

- women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as in additional leave for child care;
- employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation.

In addition, some categories of employees are taken into account in the calculation of the average headcount in a special manner.

Thus, persons not on the payroll and recruited to work under special contracts with government organizations to provide work force(servicemen and persons serving sentences in the form of deprivation of liberty) are counted in the average headcount as whole units by the days of attendance at work.

Payroll employees who work on employment contracts part-time, part-time are included in the average headcount in proportion to the hours worked. The calculation can be done in two ways.

Method 1. First, the total number of man-days worked by such employees is calculated. To do this, the number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week (Table 1).

Then the average number is determined not completely employed workers for the reporting month in terms of full employment. Man-days worked should be divided by the number of working days in a given month.

Method 2 (simplified). Employees are counted for each working day in proportion to the hours worked. The resulting value is multiplied by the number of days worked by them and divided by the number of working days in a month.

An organization with a 40-hour, five-day work week has three part-time employees work time(Table 2.).

Table 1. Working hours

Table 2. Part-time hours worked by employees in October 2007


Calculate the average number of employees per month in two ways.

Method 1. During the month, employees worked a total of 230 man-hours (16 man-hours + 76 man-hours + 138 man-hours). The total number is 28.75 man-days. (230 man-hours: 8 hours). The average number of employees in October is 1.25 people. (28.75 man-days: 23 days), where 23 days is the number of working days in October. In whole units - 1 person.

Method 2. For each working day, these employees are accounted for as follows: A.N. Ivanov as 0.25 people. (2 hours: 8 hours), V.I. Petrov - 0.5 people. (4 hours: 8 hours), K.B. Sidorov - 0.75 people. (6 h: 8 h). Then man-days per month are calculated: A.N. Ivanov - 2 person-days. (0.25 people x 8 days), V.I. Petrov - 9.5 person-days. (0.5 people x 19 days), K.B. Sidorov - 17.25 man-days (0.75 people x 23 days).

The average number in whole units will be 1 person. [(2 people + 9.5 people + 17.25 people): 23 days].

As you can see, the result when calculating in any way is the same.

If part-time employees were absent from work (because of illness, were on vacation, etc.) on working days, the number of man-hours worked is conditionally included in the hours of the previous working day.

Please note: the group under consideration does not include certain categories of workers who, under the law, are entitled to reduced working hours. These are, for example, workers under the age of 18, workers employed in jobs with harmful conditions labor, women who are provided with additional breaks in work to feed a child, women working in rural areas, disabled people of groups I and II, as well as persons transferred to part-time work at the initiative of the administration (without the written consent of employees). Such employees are counted as a whole unit.

The following employees work at Gamma LLC under employment contracts:

- full-time (with a 40-hour five-day working week) - 10 people, of which 1 person from October 1 to October 14, in accordance with the law, was in study leave without pay;
- for 0.5 salary (4 hours a day) - 1 person;
- with a reduced working time - a disabled person of group I (35 hours a week).

In total, the organization has 12 people.

The headcount for each calendar day includes all employees. When calculating the average headcount from October 1 to October 14, an employee who was on study leave is excluded. An employee who is required by law to have a reduced working day is counted as a whole unit for this indicator. For a part-time worker, the calculation is made separately: 4 hours x 23 days. : 8 days : 23 days = = 0.5 people, where 23 days is the number of working days in a month. Accounting for October 2007 is given in Table. 3.

Thus, from October 1 to October 14, inclusive, 10.5 people are included in the average number of people, and from October 15 to October 31 - 11.5 people. The total amount is 342.5 people. (10.5 people x 14 days + 11.5 people x 17 days). The average headcount for the month in whole units is 11 people. (342.5 people: 31 days), where 31 days is the number of calendar days in October.

Table 3 Average number of employees for October 2007

the date

payroll

including employees

The number of part-time workers for calculating the average payroll

numbers

To be included in the average headcount

(group 2 - group 3 - group 4 + group 5)

part-time

not included in the average headcount

The average headcount for the quarter is determined by summing up the average headcount for all months of the organization's work in the quarter and dividing the amount received by 3. Similarly, the calculation is made for any period of the year.

Suppose an organization needs to determine the average number of employees for 9 months of 2007. The average number for each month of this period is given in Table. 4.

The average number of employees of this organization for 9 months of 2007 will be 177 people. (1594 people: 9 months).

Table 4 Average number of employees by months

The average number of employees for the year is determined by summing the average number for all months of this year and dividing the resulting amount by 12.

The organization works part-time

The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner.

Alfa LLC was registered on September 25, 2007. In table. 5 shows the data on the payroll number of employees from 25 to 30 September. Suppose all employees on the payroll are included in the calculation of the average headcount.

When determining the average headcount for September, it is necessary to divide the amount received by the total number of calendar days in the month, that is, by 30, regardless of how many days the company has worked. The average number of employees for September will be 5 people. (148 people: 30 days).

The average headcount for a quarter is determined by summing up the average headcount for the months of work in the reporting quarter and dividing the resulting amount by 3.

Let's use the condition of the previous example and calculate the average headcount for the third quarter of 2007. It will be 2 people. (5 people : 3 months).

To determine the indicator for 2007, you should add up the data for all months of the organization's work and divide the amount received by 12. Suppose the average number of employees of Alpha LLC was 52 people in October, 60 people in November, and 66 people in December. Thus, the average number for the year is 15 people. [(5 people + 52 people + 60 people + 66 people) : 12 months].

Average number of employees

In some cases, it is necessary to calculate not the average, but the average number of employees. The restriction on this indicator is established for organizations that have the right to apply the simplified taxation system (clause 3 of article 346.12 of the Tax Code of the Russian Federation). When calculating the unified tax on imputed income for certain types of activities, the number of employees is used as a physical indicator, which is defined as the average number of employees in an organization or an individual entrepreneur for each calendar month (Article 346.27 of the Tax Code of the Russian Federation). In addition, one of the criteria for referring to small and medium-sized businesses is precisely the average number of employees. Restrictions on this indicator are established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.

The average number of employees includes (clause 86 of resolution No. 69):

— the average number of employees;
- the average number of external part-timers;
- the average number of employees who performed work under civil law contracts.

Recall that external part-time work is the performance by an employee of regular paid work on the terms of an employment contract in his free time from his main job with another employer. The employment contract must indicate that the employee works part-time (Article 282 of the Labor Code of the Russian Federation).

Duration of working time in combination does not exceed 4 hours a day. On those days when the employee is free from the performance of labor duties at the main place of work, he can work part-time full-time (shift). Within one month (or other accounting period), the duration of working hours should not exceed half of the monthly norm of working hours (norm of working hours for another accounting period) established for the corresponding category of employees. This is stated in article 284 of the Labor Code.

The average number of external part-time workers is determined in the same manner as the number of part-time workers.

The calculation of the average number of persons working under civil law contracts is similar to the calculation of the average headcount. These employees are accounted for each calendar day as whole units during the entire period of the contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or a holiday (non-working) day. The calculation does not take into account:

- individual entrepreneurs without education legal entity who have entered into a civil law contract with the organization and received remuneration for the work performed and services rendered;
- non-listed persons who have not concluded civil law agreements with the organization.

CJSC "Omega" has concluded the following contracts:

— with an employee of the organization from 8 to 12 October 2007;
- two citizens who are not employees of the organization, from October 1 to October 12 and from October 8 to October 25;
- an individual entrepreneur from October 1 to October 31.

The employee of the organization is taken into account only as part of the average headcount, individual entrepreneur is also not included in the calculation of the average number under civil law contracts.

Table 6 Average number of employees of the organization for each month of 2007

Month

Averagenumber, pers.

Average number, pers.

external part-timers

working under civil law contracts

For the first quarter

For II quarter

For half a year

September

For III quarter

For 9 months

For the fourth quarter

Thus, from October 1 to October 7 and from October 15 to October 25, the number for each calendar day was 1 person, from October 8 to October 12 - 2 people, on October 13 and 14 - 2 people (on weekends, the number is taken equal to the previous working day) , from 26 to 31 October - 0.

The total number for the month is 32 people.
The average number per month is 1 person. (32 people : 31 days).

To determine the average number for a period, you need to sum up the data for each month of this period and divide the resulting amount by the number of months.

In conclusion, we calculate the average number of all employees of the organization for the period and fill out the reporting form, which must be submitted to the tax office.

Since 2007, Delta LLC has switched to a simplified taxation system. During the period of application of this special regime, the average number of employees of the company for the tax (reporting) period should not exceed 100 people.

Data on the number of employees of the organization are given in table. 6.

According to the results of the 1st quarter of 2007, the average number was 92 people. [(262 people + 13 people): 3 months], for half a year - 98 people. [(517 people + 20 people + 50 people) : : 6 months], for 9 months - 98 people. [(776 people + 22 people + + 81 people): 9 months], for the year - 101 people. [(1065 people + 44 people + 106 people): 12 months]. The company loses the right to apply the simplified taxation system from October 2007 and from the fourth quarter is obliged to calculate taxes according to the general system.

Before January 20, 2008, organizations must submit information on the average headcount for 2007 in the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected] This figure is 89 people. (1065 people: 12 months). Therefore, in 2008, the organization has the right to submit reports to tax authorities on paper. The basis is paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

The information required to fill out the form is given in Table. 7.

Table 7. Data to fill out the form

Among the many parameters characterizing the properties of materials, there is one such as specific gravity. Sometimes the term density is used, but this is not entirely true. But one way or another, both of these terms have their own definitions and are used in mathematics, physics and many other sciences, including materials science.

Specific Gravity Determination

The physical quantity, which is the ratio of the weight of a material to the volume it occupies, is called the HC of the material.

Materials science of the 21st century has gone far ahead and has already mastered technologies that were considered science fiction just a hundred years ago. This science can offer modern industry alloys that differ from each other in qualitative parameters, but also in physical and technical properties.

To determine how a certain alloy can be used for production, it is advisable to determine the HC. All items made with equal volume, but for their production was used different types metals will have a different mass, it is in a clear relationship with the volume. That is, the ratio of volume to mass is a certain constant number characteristic of this alloy.

To calculate the density of the material, a special formula is used that has a direct relationship with the HC of the material.

By the way, the HC of cast iron, the main material for creating steel alloys, can be determined by the weight of 1 cm 3, reflected in grams. The more HC metal, the heavier the finished product will be.

Specific Gravity Formula

The formula for calculating HC looks like the ratio of weight to volume. To calculate the SW, it is permissible to apply the calculation algorithm, which is set out in the school physics course.
To do this, it is necessary to use the law of Archimedes, or rather the definition of the force that is buoyant. That is, a load with a certain mass and at the same time it rests on the water. In other words, it is influenced by two forces - gravity and Archimedes.

The formula for calculating the Archimedean force is as follows

where g is the SW of the liquid. After the substitution, the formula takes the following form F=y×V, from here we obtain the formula for the SW load y=F/V.

The difference between weight and mass

What is the difference between weight and mass. In fact, in everyday life, it does not play any role. Indeed, in the kitchen, we do not develop between the weight of the chicken and its mass, but between these terms there are serious differences.

This difference is clearly visible when solving problems related to the movement of bodies in interstellar space and not related to our planet, and under these conditions these terms differ significantly from each other.
We can say the following, the term weight has meaning only in the zone of action of gravity, i.e. if an object is located near a planet, star, etc. Weight can be called the force with which the body presses on an obstacle between it and the source of attraction. This force is measured in newtons. As an example, we can imagine the following picture - there is a plate next to the paid education, with a certain object located on its surface. The force with which the object presses on the surface of the plate and will be the weight.

The mass of a body is directly related to inertia. If we consider this concept in detail, then we can say that the mass determines the size of the gravitational field created by the body. In fact, this is one of key features universe. The key difference between weight and mass is that mass is independent of the distance between the object and the source of the gravitational force.

Many quantities are used to measure mass - a kilogram, a pound, etc. There is an international SI system in which kilograms, grams, etc., which are familiar to us, are used. But besides it, in many countries, for example, the British Isles, there is own system weights and measures, where weight is measured in pounds.

Difference Between Specific Gravity and Density

UV - what is it?

Specific gravity is the ratio of the weight of matter to its volume. AT international system SI measurements it is measured as a newton per cubic meter. To solve certain problems in physics, hydrocarbons are determined as follows - how much the substance being examined is heavier than water at a temperature of 4 degrees, provided that the substance and water have equal volumes.

For the most part, this definition is used in geological and biological studies. Sometimes, the SW calculated by this method is called relative density.

What are the differences

As already noted, these two terms are often confused, but since the weight is directly dependent on the distance between the object and the gravitational source, and the mass does not depend on this, therefore the terms SW and density differ from each other.
But it must be taken into account that, under certain conditions, mass and weight may coincide. It is almost impossible to measure HC at home. But even at the level of a school laboratory, such an operation is quite easy to perform. The main thing is that the laboratory should be equipped with scales with deep bowls.

The item must be weighed under normal conditions. The resulting value can be designated as X1, after which the bowl with the load is placed in water. In this case, in accordance with the law of Archimedes, the cargo will lose part of its weight. In this case, the yoke of the scales will warp. To achieve balance, a weight must be added to the other bowl. Its value can be designated as X2. As a result of these manipulations, the SW will be obtained, which will be expressed as the ratio of X1 and X2. In addition to substances in the solid state, specific ones can also be measured for liquids and gases. In this case, measurements can be performed under different conditions, for example, when elevated temperature environment or low temperature. To obtain the desired data, instruments such as a pycnometer or a hydrometer are used.

Specific Gravity Units

In the world, several systems of measures and weights are used, in particular, in the SI system, hydrocarbons are measured in the ratio of N (Newton) to a cubic meter. In other systems, for example, the CGS, specific gravity uses such a unit of measurement d (dyn) to a cubic centimeter.

Metals with the highest and lowest specific gravity

In addition to the fact that the concept of specific gravity, used in mathematics and physics, exists and quite Interesting Facts, for example, about the specific gravity of metals from the periodic table. if we talk about non-ferrous metals, then gold and platinum can be attributed to the most “heavy” ones.

These materials exceed in specific gravity such metals as silver, lead and many others. The "light" materials include magnesium with a weight lower than that of vanadium. We must not forget radioactive materials, for example, the weight of uranium is 19.05 grams per cubic cm. That is, 1 cubic meter weighs 19 tons.

Specific gravity of other materials

Our world is hard to imagine without many materials used in production and everyday life. For example, without iron and its compounds (steel alloys). The HC of these materials fluctuates in the range of one or two units and these are not the highest results. Aluminum, for example, has a low density and low specific gravity. These indicators allowed it to be used in the aviation and space industries.

Copper and its alloys have a specific gravity comparable to lead. But its compounds - brass, bronze are lighter than other materials, due to the fact that they use substances with a lower specific gravity.

How to Calculate the Specific Gravity of Metals

How to determine HC - this question often arises among specialists employed in heavy industry. This procedure is necessary in order to determine exactly those materials that will differ from each other with improved characteristics.

One of the key features of metal alloys is what metal is the basis of the alloy. That is, iron, magnesium or brass, having the same volume, will have a different mass.

The density of the material, which is calculated on the basis of a given formula, is directly related to the issue under consideration. As already noted, SW is the ratio of body weight to its volume, we must remember that this value can be defined as the force of gravity and the volume of a certain substance.

For metals, hydrocarbons and density are determined in the same proportion. It is permissible to use another formula that allows you to calculate the SW. It looks like this: SW (density) is equal to the ratio of weight and mass, taking into account g, a constant value. It can be said that the hydrocarbon of a metal can, is called the weight of a unit volume. In order to determine the HC, it is necessary to divide the mass of dry material by its volume. In fact, this formula can be used to get the weight of the metal.

By the way, the concept of specific gravity is widely used in the creation of metal calculators used to calculate the parameters of rolled metal. different type and appointments.

The HC of metals is measured under qualified laboratory conditions. In practice, this term is rarely used. Much more often, the concept of lungs and heavy metals, metals with a low specific gravity are classified as light, respectively, metals with a high specific gravity are classified as heavy.

Despite the decrease in the share of specialists in 2011 to 38%, this group occupies a larger share in the personnel structure. How to calculate the proportion of staff by age? Let's calculate the specific weight (share) of each age group. Let us calculate the specific weight (share) of each level of education.

Features of calculating the share of the average number of employees

The structure of the enterprise - the composition of personnel by category and their share in the total number. The structure of personnel can be calculated by the ratio of the number of certain categories of workers and the total number of certain categories of workers to the total number of percent in the enterprise. 1.3.2 Calculation of the number of employees by categories. Attendance - the number of employees who must report to work daily according to the standard.

The average headcount for the reporting period is calculated as the sum of the average headcount for each month of the reporting period and divided by the number of months in the reporting period.

Specific gravity - the main working

If the share of the main workers decreases, this leads to a decrease in the output of workers. At the same time, the share of the main workers is 61 5%, auxiliary workers - 26 5% and engineering and technical workers 12% in the total number. The actual technological labor intensity is determined on the basis of the amount of work and the fund of working hours worked by the main workers.

Indicators
the number and composition of employees of the enterprise.

The turnout number can be determined based on the percentage of absenteeism at work. The structure of personnel is characterized by the proportions of certain categories of workers in their total number. The qualification structure is determined by qualitative changes in the labor potential (growth of skills, knowledge, skills) and reflects, first of all, changes in the personal characteristics of employees.

When planning and evaluating the PT, various indicators are used: the production of marketable, gross, standard-net, sold products per employee of the main activity or worker. In table. 4.2 provides an assessment of the provision of a conditional enterprise with employees and the structure of employees. 2. The actual structure of the personnel corresponds to the planned one: only for the categories of employees and specialists there are slight deviations of the actual share from the planned one. Table 4.5 provides information on the volume of production and the number of employees of the enterprise. The growth in the output of 1 employee of the enterprise led to an increase in the volume of manufactured products in planned prices by 2536.1 thousand hryvnias. The data of the previously given table. 4.6 indicate that the structure of employees has deteriorated - the share of workers in the total number of personnel has slightly decreased. In addition to the volume of production, the change in the payroll is influenced by the number of employees of the enterprise. In table. 3.2 presents an analysis of the movement of the number of employees of the enterprise.

The number of employees is an important indicator of the state of the enterprise's labor resources. 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 labor resources enterprises. 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.

The average number of employees for the period is calculated based on the payroll for each calendar day according to the time sheet. Payroll employees who work part-time under employment contracts are included in the average headcount in proportion to the hours worked at a part-time rate. Then the average number of part-time workers for the reporting month is determined in terms of full employment. The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner. Suppose all employees on the payroll are included in the calculation of the average headcount.