Анализ производительности труда

 

Для оценки уровня производительности труда применяется система обобщающих, частных и вспомогательных показателей.

  Производительность труда измеряется либо количеством продукции, произведенной в ед. времени (выработка), либо количеством рабочего времени, затраченного на выпуск ед. продукции (трудоемкость).

Обобщающие показатели: среднегодовая, среднедневная и среднечасовая выработка продукции одним рабочим, среднегодовая выработка на одного работающего в стоимостном выражении.

Частные показатели: трудоемкость продукции определенного вида в натуральном выражении за 1 человеко-день или человеко-час.

Вспомогательные показатели: затраты времени на выполнение единицы определённого вида работ или объём выполненных работ за единицу времени.

      Наиболее частым, применяемым показателем является среднегодовая выработка продукции 1 работающим, которую можно представить в виде произведения факторов:

 

                     ГВ = УД _* Д _* П _* ЧВ

 

Где ГВ - среднегодовая выработка продукции 1 работником.

   УД - доля рабочих в общей численности работающих,

    П - средняя продолжительность рабочего дня,

    Д - количество отработанных дней 1 рабочим за год,

    ЧВ - среднечасовая выработка 1 рабочим.

 

Расчет влияния данных факторов на среднегодовую выработку продукции 1 работником произведем способом абсолютных разниц.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            

                                                                                                   Таблица 10

Исходные данные для факторного анализа

 

Показатель	План	Факт	Отклонение, +/-
Объем производства продукции (ВП), тыс.руб	8854700	9428200	+535500
Среднесписочная численность ППП, в т.ч.:  - рабочих (ЧР)	15990             12450	15247                      11980	-743 -470
Удельный вес рабочих в общей численности ППП (УД)	0,779	0,786	+0,007
Отработано дней 1 рабочим за год (Д)	252	250	-2
Средняя продолжительность рабочего дня (П), ч	7,94	7,97	+0,03
Общее количество отработанного времени: всеми рабочими за год (Т) чел-ч, в т.ч. 1 рабочим, чел-ч	24910956         2002	23870150     1992	-1040806 -10
Среднегодовая выработка рабочего, тыс.р -1 рабочего (ГВ) -1 работающего (ГВ )	711,22 553,76	786,99 618,36	+75,77 +64,60
Среднедневная выработка 1 рабочего (ДВ), т.руб	2,822	3,148	+0,291
Среднечасовая выработка 1 рабочего (ЧВ), т.руб	0,355	0,395	+0,040

 

Из данных таблицы 10 видно, что среднегодовая выработка одного работника, занятого в основном производстве, увеличилась на 64,6 тыс.руб., или на 11,7 %, в том числе за счет изменения:

 

а) удельного веса рабочих в общей численности персонала предприятия на

ΔГВуд = ΔУД _* Дпл _* Ппл _* ЧВпл = (+0,007) _* 252 _* 7,94 _* 0,355 = 4,972 тыс. руб.

 

б) количества отработанных дней одним рабочим за год на

ΔГВд = УДф _* ΔД _* Ппл _* ЧВпл = 0,786 _* (-2) _* 7,94 _* 0,355 = - 4,469тыс.руб.

 

в) продолжительности рабочего дня на

ΔГВп = УДф _* Дф _* ΔП _* ЧВпл = 0,786 _* 250 _* (+0,03) _* 0,355 = 2,093 тыс.руб.

 

г) среднечасовой выработки рабочих на

ΔГВчв = УДф _* Дф _* Пф _* ΔЧВ = 0,786 _* 250 _* 7,97 _* (+0,04) = 62,004 тыс.руб.

 

ΔГВ = ΔГВуд + ΔГВд + ΔГВп + ΔГВчв = 64,6 тыс.руб.

 

 

Анализ оплаты труда

 

Анализ использования трудовых ресурсов, рост производительности труда необходимо рассматривать в тесной связи с оплатой труда. С ростом производительности труда создаются реальные предпосылки повышения его оплаты. В свою очередь, повышение уровня оплаты труда способствует росту его мотивации и производительности. В связи с этим анализ расходования средств на оплату труда имеет исключительно большое значение. В процессе работы необходимо систематически контролировать использование фонда заработной платы, выявлять возможности его экономии за счет роста производительности труда.       

Анализ использования фонда заработной платы начинается с выявлением отклонения фактически начисленного фонда заработной платы по сравнению с плановым.

  Абсолютное отклонение фактического фонда заработной платы от планового определяется как разность между суммой фонда заработной платы по отчету и суммой по плану в целом по предприятию, подразделениям и категориям работников.

 

              ФЗП аб.= ФЗП ф – ФЗП пл.

 

   Относительное отклонение рассчитывается как разность между фактически начисленной суммой заработной платы и плановым фондом, скорректированным на % выполнения плана по производству.

 

                                                                                                             Таблица 11

Анализ фонда заработной платы

 

Вид оплаты	Сумма з/п, тыс.рублей
	План	Факт	Отклонение
1. Переменная часть оплаты труда рабочих: - По сдельным    расценкам - Премии за производственные результаты	337746,04   247567,84   90178,20	419120,58          307634,56        111486,02	+81374,54   +60066,72      +21307,82
2. Постоянная часть оплаты труда рабочих: 2.1.- повременная з/п (Тств) 2.2.- Доплаты за совмещение работ - ночные - надбавки за профмастерство, - бригадирские	196222,18     151091,07       45327      20548   21215 5123	251602,36          195121,82   58929            24354 26121 6317	+55380,18        +44030,75   +13602   +3797 +4906 +1194
3.Всего з/п рабочих без отпусков	569942,92	715332,34	+145389,42
4.Оплата отпусков рабочих: 4.1.-относящихся к переменной части 4.2.-к постоянной части	57057,08          35945,96   21111,12	72912,66          45943,97          26977,69	+15855,58       +9998,01   +5866,57
5. Удельный вес в общем фонде з/п, %: - переменной части - постоянной части	59,6     40,4	59,02     40,98	-0,58   +0,58
6.Общий фонд з/п, в т.ч.: - переменная  часть (п.1+п.4.1) - постоянная часть (п.2+п.4.2.+п.7)	627000      373692         253308	788245       465064,55        323180,45	+161245     +91372,55      +69872,45
7.Оплата труда служащих	107924,1	133801,2	+ 25877,1

 

На основании данных таблицы определим относительное отклонение по фонду заработной платы с учетом выполнения плана по производству продукции:

            Δ ФЗП отн = ФЗПф- ФЗПск = ФЗПф – (ФЗПпл.пер х Кв.п. +ФЗПпл.пос),

Где ФЗПф – фонд заработной платы фактический,

         Δ ФЗПск – фонд заработной платы плановый, скорректированный на коэффициент выполнения плана по выпуску продукции,

         Δ ФЗП пл.пер и ФЗП пл.пос – переменная и постоянная сумма планового фонда зарплаты,

          Квп.- коэффициент выполнения плана по выпуску продукции.

           Δ ФЗП отн = 788245 – (373692 х 1,049 + 253308) =

= 788245 – 645310,9 = + 142934,1 тыс. рублей

     Отсюда следует, что на данном предприятии имеется и относительный перерасход в использовании ФЗП в размере 142934,1 тыс. рублей. Перерасход заработной платы мог получиться за счет изменения структуры производства (увеличения удельного веса более трудоемкой продукции).

     Постоянная часть ФЗП включает в себя оплату труда рабочих-повременщиков, работников детских садов, а также все виды доплат.

Фонд заработной платы этих категорий работников зависит от среднесписочной их численности и среднего заработка за соответствующий период времени. Среднегодовая заработная плата рабочих-повременщиков зависит, кроме того, зависит от количества отработанных дней в среднем одним рабочим за год, средней продолжительности рабочей смены и среднечасового заработка.

 

 

                                                                                                          Таблица 12

Исходные данные для детерминированного факторного анализа повременного ФЗП

 

Показатель	План	Факт	Отклонение
Среднесписочная численность работников (рабочих-повре-менщиков) - ЧР(чел.)	4797	4726	-71
Кол-во отработанных дней 1 рабочим в среднем за год (Д)	252	250	-2
Средняя продолжительность раб. смены – П,ч	7,94	7,97	+0,03
Фонд повременной з/п , тыс.руб	151091,07	195121,82	+44030,75
З/п 1 рабочего-повременщика, рублей: - среднегодовая (ГЗП) - среднедневная (ДЗП) среднечасовая ( ЧЗП)	31496,99 124,99 15,74	41286,88 165,15 20,72	+9789,89 +40,16 +4,98

 

Расчитаем влияния каждого фактора способом абсолютных разниц, используя данные таблицы.

  Δ ФЗП чр = (ЧРф – ЧРпл) х ГЗПпл = (4726 – 4797) х 31496,99 = - 2236,27 тыс. рублей

Δ ФЗП гзп = ЧРф х (ГЗПф – ГЗПпл) = 4726 х (41286,88 –31496,99) = +46267,02 тыс. рублей.

                              Итого: + 44030,75 тыс. рублей

 В том числе:

Δ ФЗП д = ЧРф х ( Дф – Дпл) х Ппл х ЧЗПпл = 4726 х (250-252) х 7,94 х 15,74 = -1181,27 тыс. рублей.

Δ ФЗП п = ЧРф х Дф х (Пф – Ппл) х ЧЗП пл = 4726 х 250 х (7,97-7,94) х 15,74 = +553,85 тыс. рублей

Δ ФЗП чзп = ЧРф х Дф х Пф х (ЧЗПф – ЧЗП пл) = 4726 х 250 х 7,97 х (20,72-15,74) = +46894,44 тыс. рублей

                     Итого: + 44030,75. рублей

 

Таким образом, перерасход повременного фонда заработной платы произошел в основном из-за увеличения тарифных ставок и частично из-за увеличения продолжительности рабочего дня.

 

 

Фонд заработной платы управленческого персонала

 

 ГЗП пл = 107924,1/ 3540= 30,49 тыс. рублей

 ГЗП ф = 133801,2 / 3267 = 40,95 тыс. рублей

 

Фонд заработной платы управленческого персонала может изменяться за счет его численности и среднегодового заработка. На исследуемом предприятии произошло сокращение аппарата управления с 3540 до 3267 человек. За счет этого фактора ФЗП уменьшился на:

      Δ ФЗП чр = ( ЧР ф – ЧР пл) х ГЗП пл = (3267- 3540) х 30,49 =

= - 8309,77 тыс. рублей

Из-за увеличения должностных окладов ФЗП служащих (управленческого персонала) возрос на:

      Δ ФЗП чзп = ЧРф х (ГЗПф – ГЗП пл) = 3267 х (40,95 – 30,49)= 34186,87 тыс. рублей

                               Итого: + 25877,1 тыс. рублей

 

Большое значение при анализе использования ФЗП имеет и