Formulas for determining the production of labor intensity. Labor intensity: calculation and analysis of the indicator. What affects labor intensity

Labor intensity (the formula of which allows you to calculate how much labor will be invested in a particular set of works) helps to identify the structure of the time and effort spent. It also makes it possible to determine how much work productivity can increase in order to ensure the most rational use of human resources and forces.

How to calculate the labor intensity?

Most often it is presented as an indicator that indicates the amount of labor costs (over a certain period of time) that were spent on the production of one unit of goods or one work operation.

Labor intensity, the calculation formula of which helps to establish a direct relationship between labor costs and the volume of production, is calculated as follows:

Q = T: V.

How to decipher the calculation of labor intensity?

In the above formula, the main task is taken by Q. This variable is the amount of costs per unit that is produced per hour. At the same time, it should be understood that the calculation of labor intensity is a rather complicated matter and requires special attention. The fact is that today there are various types of it, which are calculated using different formulas.

Types of labor intensity

V modern world there are eight certain types, the calculation of each of which differs by using a completely different formula. At the same time, most people who are faced with this problem try first of all to determine which species they need to calculate.

Labor intensity is divided into:

Technological.
Services.
Production.
Management.
Complete.
Regulatory.
The actual.
Planned.

Technological, production and total labor intensity

The technological form, the formula of which differs only to some extent from the classical one, can be determined by the labor costs that were produced by both time workers and piece workers. In addition, the value can be easily calculated using manufacturing operations, finished products, individual parts and assemblies.

The production labor intensity, the formula of which is determined by calculating the labor of auxiliary and main workers, is a combination of its technological type with service.

Total labor intensity, the formula of which is as follows:

Q full = T auxiliary work. + T main work. + T work control = Q control + Q prod.,

allows you to reflect in itself all the labor costs for the manufacture of one unit of production. She is the most serious one.

Labor intensity of maintenance and management

In the labor intensity of service, you can add all those labor costs that were produced by auxiliary workers. At the same time, all employees should be engaged in the entire production service areas. The calculation of such a capacity of labor is carried out using all operations, products and services.

Labor intensity of management includes labor costs of protection, specialists and managers. In this case, the works of each of them will be calculated in different ways. Those labor costs that are directly related to the manufacture of a product will relate specifically to these products, the same part that is not associated with them will relate to proportional productivity.

Normative, actual and planned labor intensity

The standard labor intensity, the formula of which is calculated using the main labor standards (service time, production time, number, etc.), allows you to determine the total amount of time and effort required to create a product or the entire program.

The actual labor intensity is understood as such, the formula of which includes all those labor costs that have already been produced. This takes into account the volume of work or output.

The planned labor intensity is slightly lower than the standard. But at the same time it includes planned costs, which should always occur when something is produced.

The complexity of work (the formula of which is determined each time by calculating the time spent on the production of one unit) allows you to measure productivity and thereby identify reserves for possible growth.

What is labor productivity?

Labor intensity (the calculation formula of which was discussed above) often affects the manufacture of a product or an operation. The concept of labor productivity includes indicators of the fruitfulness of the activities of all employees of the enterprise. At the same time, it can be measured using the amount of work performed (manufactured products or services provided) that was done in a certain period of time. At the same time, using this concept, it is possible to determine how well an employee copes with the need to create goods, services and other products with his labor in an hour, week, month, year, etc. In the modern world, the amount of work that was done by one an employee, it is customary to call separate concept- "production". With the help of performance indicators, the business owner can measure the work that each employee has done in a certain period of time. At the same time, there is not much difference whether it was the provision of services or the production of goods.

Labor productivity meters

Among the most important indicators, it is worth highlighting the following:

Cost - in this case, the so-called index method is used, when performance is compared over different periods of time.
Natural - they can only be used if the company a long period time makes only one type of product.
Conditionally natural - may be applicable even if the enterprise manufactures various products. But in this case, one of its types will be selected as conditional, and all other products will be reduced to this coefficient.
Labor - they are applicable if it is necessary to calculate labor productivity in different departments of the same enterprise.

Labor productivity can be easily calculated using a special formula:

P = O: H,

where "O" means the amount of work performed by one employee for a certain amount of time, and "H" is the total number of all employees who work in this enterprise.

So that labor productivity can be determined as accurately as possible, experts recommend paying attention to some important requirements. Among them are the following:

Consider all the labor expended on one particular type of work.
It is imperative to eliminate possible distortions that may be associated with some differences in labor capacity.
Eliminate the possibility of re-calculating labor costs when past labor is taken into account.
Measure the potential changes in labor productivity due to increases or decreases in the employee's average wage.

Sometimes in foreign practice, in addition to labor productivity, the term "productivity indicator" is used. To calculate it, one should take into account not only labor costs for the manufacture of a particular product, but also those resources that were used in the manufacturing process (this can be land, circulating and fixed capital).

The categories of labor input, labor intensity and labor productivity are often found in scientific and practical activities to express economic indicators efficiency (optimization) decisions taken... Understanding the importance of these categories for analyzing the effectiveness of the tasks being solved in the field of technospheric safety, let us consider their meaningful essence and interrelation in more detail.

Labor costs

What is labor costs? In economics, labor costs are understood as the number of units of personnel labor costs required to complete a job. They are usually measured in man-hours, man-days, man-months, or something else. Labor costs are planned and actual, and are used to calculate the timing of the completion of the project (conceived solution), financial costs for its implementation, and analysis of efficiency.

Actual labor costs are the amount of work already completed in the project.

Planned labor is the planned amount of work in a project.

Sometimes problems are encountered when estimating planned labor costs. This is because the performance of different employees can vary significantly. Therefore, in the case when it is not known who will perform a specific task, it is very difficult to estimate labor costs in absolute units. But using the average indicator of employee productivity, you can avoid (partially or completely) the problems noted.

Let's consider how labor costs are determined in man-hours and in rubles / hour. The formula for calculating labor costs in man-hours is as follows:

Hh = N * T, (1.31)

where Hh - man-hours;

N is the number of employees;

T is the actual time spent doing the job.

It follows from the formula that 100 man-hours are hours worked by a team of 20 people in 5 hours, or 50 people in 2 hours, or the work of one worker in 100 hours.

Also, this unit of measurement is used in calculating the utilization rate of working hours, the formula of which is as follows:

K = Tfo / Ttr (1.32)

where K is the coefficient of the use of working time by one labor unit;

Tfo - actually worked man-hours;

Ttr is the maximum possible (required) man-hours worked.

The formula for calculating the cost of a man-hour for one employee is as follows:

C = ZP / RF, ……………………………… .. (1.33)

where C is the cost of a man-hour;

Salary - salary of one employee per month (net);

RF is the number of working hours per month. This last value (RF) does not include the hours of: vacations (annual, additional, at own expense, etc.); breaks (for lunch, as well as longer breaks due to business downtime); shift shifts; strikes, rallies, etc .; temporary absences from work (phone calls not related to work, smoke breaks, etc.).

An example of calculating the cost of a man-hour. Let's say an employee works 8 hours a day for a month. Wage it for this period is 30,000 rubles. In this calendar month, he worked for 21 days (in fact). The cost of an employee's man-hour will be: 30,000: 19: 8 = 197.4 (rubles / hour).

There is also such a concept as standard labor costs (man-hours), the formula of which is determined in the same way as ordinary man-hours. The difference lies in the fact that for a certain job, the standard of time and labor units involved is set (this also includes standard cost work for 1 hour of a certain activity).

There are several main methods for calculating labor standards for a company:

Benchmarking;

Factorial rationing;

Photo of the working day;

Trace element rationing.

Let's consider each of them separately and dwell on the most optimal method from the point of view of labor intensity and accuracy.

Benchmarking (English Benchmarking, Bench- a bench for a judge, a judge's place; marking - a mark, stamp, branding, mark) is an assessment and comparison of how certain processes are performed in other enterprises in your industry. Usually, the most successful companies on the market are considered and their own standard is calculated for each industry. To calculate such standards, it is necessary to collect small amounts of information only on market leaders, but the accuracy of such standards will be low, because business volumes, the specifics of each specific company, etc. are not taken into account.

The method of photographing a working day is that an auditor or an employee of the HR department records every action of the employee during the whole working day and measures the duration of its implementation. This method is very laborious and not always effective. For example, it is not always suitable for calculating accounting standards.

Microelement rationing is one of the most accurate ways to determine standards. In this case, each process is divided into elementary components, and then the time spent on the execution of these elements is measured. But with its exact advantages, this method is labor intensive.

The factorial standardization method gives the most accurate results and is not too difficult to use. In this case, to calculate the required number of employees, various factors affecting labor costs and the result of the process are taken into account. For this, the activities of the subdivision are divided into sections, for each of which labor costs are estimated. Then, for each of the processes (tasks), the factors that most strongly affect the timing and complexity of their implementation are identified.

Using normative values labor costs can determine the labor costs for a particular type of work.

So, we can say that labor costs are the measure of work. Or, as it is now fashionable to say, the KPI of the volume of work. KPI stands for Key Performance Indicator. In translation " key indicator activity ", in practice Russian companies the combination "key performance indicator" is often used.

Labor costs are a component in determining labor intensity.

Labor intensity

Labor intensity - the amount of working time spent on the production of a unit of product (performed service, work). Reducing labor intensity is an indicator of improved efficiency.

Labor intensity is inversely proportional to the indicator of labor productivity (the amount of products produced per unit of working time). Consequently, an increase in labor productivity is an indicator of an increase in efficiency.

The magnitude of labor intensity is influenced by many different reasons, but among them the main ones can be distinguished: the level of qualifications of personnel, the degree of technical equipment of production, the complexity of the manufacture of goods, the degree of automation and working conditions. Now let's move on to how labor intensity is determined.

The formula for calculating the complexity is as follows:

Tr = Tz / W, (1.34)

where Tr - labor intensity (man - hour / piece (ton, m 3, etc.);

Tz - labor costs (man-hour) - usually measured in man-hours;

W is the volume of production (work performed, services rendered) (pcs., Ton, m 3, etc.).

Considering formula (3.4) in connection with labor costs, we can say that labor costs are a composite quantity in determining labor intensity.

It is convenient to calculate the complexity in the following order:

1. First, the amount of time that was worked by the workers of the enterprise for the billing period is determined. The source of data for calculating the actual cost of time can serve as primary accounting documentation, in particular, timesheets for each site or workshop. Based on these data, it is convenient to calculate the total amount of man-hours for a calendar period for all areas of the enterprise.

2. Now let's calculate the value of the value of goods produced in the reporting period. To do this, we will again use the primary accounting documents. The type of document depends on the specifics of the enterprise itself. After that, the ratio of the amount of time spent, expressed in man-hours, to the value of the goods produced by the enterprise is calculated. The result of the calculation will be the desired coefficient of the labor intensity of the product.

Depending on what is included in the cost, labor intensity is of several types. Let's consider each of them.

Technological labor intensity (Тtechn.). The calculation formula includes the labor of only those workers who directly manufacture goods (perform work, provide a service):

Ttehn. = Tpovr. + Tsdel., (1.35)

where Тповр - labor costs of time workers;

Tsdel. - labor costs of pieceworkers.

Service complexity (Tobsl). This indicator takes into account the working hours of employees serving production.

Production labor intensity, the formula of which is as follows:

Tpr. = Ttechn. + Tobsl, (1.36)

where is Ttechn. - technological complexity;

Tobsl. - labor intensity of service.

Labor intensity of management (Tupr.). It includes the labor of specialists, technicians, managers, etc.

Total labor intensity, the formula of which is:

Tpol. = Ttechn. + Tobsl. + Dumb., (1.37)

where Tupr. - complexity of management.

Labor productivity

Labor productivity is a measure (measure) of labor efficiency. Increased productivity is an indicator of improved efficiency.

Labor productivity is measured by the number of products (work performed, services rendered) produced by an employee per unit of time. Labor productivity is the reciprocal of labor intensity, measured by the amount of time spent per unit of output.

Basically, three types of labor productivity are considered: Actual labor productivity; available labor productivity; potential labor productivity.

Actual labor productivity (output) is inversely proportional to labor intensity and is determined from directly observable data using the formula:

Where is the actual output in units of this type of product (pcs., Ton, m 3, etc.);

Actual costs of living labor in units of time (man-hours, etc.).

Cash productivity is a calculated value that shows how much production can be produced under current conditions (for example, on existing equipment from available materials) in the event that all downtime and delays are reduced to zero. Cash labor productivity is determined by the formula:

where is the maximum attainable output under current conditions in units of measurement of a given type of product (cash output);

The minimum necessary in current conditions the cost of living labor in units of time (available labor input).

Potential labor productivity is a calculated value that shows how many products can be produced under the theoretically achievable in given natural conditions at a given level of civilization development (for example, from the best materials available on the market using advanced technologies and installing the most modern equipment available on the market) in case all downtime and delays are reduced to zero. Potential labor productivity is determined by the formula:

where is the maximum achievable in these natural conditions at a given level of civilization development, the output in units of measurement of a given type of product (potential output);

The minimum necessary in given natural conditions at a given level of civilization development is the cost of living labor in units of time (potential labor intensity).

Tasks for solving and methodological instructions for them

Labor productivity is an indicator of economic efficiency labor activity employee. Labor productivity is measured by the ratio of the number of products (performed works, services) to the time spent on the production of products (works, services) or to the number of employees of H who have produced a given volume of products (who have performed a given volume of work or services), labor productivity is calculated according to the formulas:

(2.7)

(2.8)

Production is determined by the formula:

(2.9)

where - volume of products produced or work performed, rubles, m 3, units, t, m 2, etc .;

- labor costs, man-years, man-months, man-days, man-shifts, man-hours.

There is an inverse relationship between the production and labor intensity of products:

and
. (2.10)

Natural method measurement of labor productivity is used in the case of production (release) of homogeneous products.

With the release of a variety of products and a frequently changing assortment, the output is determined in terms of labor - in standard hours or in man-hours. For this, the volumes of work are multiplied by the corresponding time norms, and the results are summed up. This method of determining the volume of products (works, services) and labor productivity is called labor method .

At cost method measuring labor productivity the volume of products (works, services) is expressed in monetary terms. The method allows you to compare the contribution of each category of workers to the total volume of production (by enterprise, industry, etc.) in accordance with the specific weight of each category.

Labor intensity - this is an indicator , characterizing the costs of living labor, expressed in working hours, for the production of products, performance of work, services.

Labor intensity indicator works - This is the opposite of labor productivity. The labor intensity indicator is calculated by the formula:

(2.11)

where T is the cost of working time;

Q is the amount of products produced.

Labor intensity is measured either in standard hours (standard days) of work, or in actual hours (man-hours, man-days) spent on production. In the first case, there will be a standard labor intensity, in the second - actual. The relationship between them is determined by the degree of compliance with the norms:

, (2.12)

where
- percentage of fulfillment of production standards;

-actual labor intensity, man-hour .;

- standard labor intensity, standard hours.

There is a certain connection between the indicators of labor productivity and labor intensity: the lower the labor intensity, the higher labor productivity and, accordingly, the greater the volume of work performed. The relationship between them is determined by the formulas:

where
-the percentage of growth in labor productivity with a decrease in labor intensity by

-reduction of labor intensity,%.

where
- the percentage of labor intensity reduction with an increase in labor productivity by

- productivity growth,%.

EXAMPLES OF SOLVING TYPICAL PROBLEMS

Example 2.4

A team of workers of 5 people produced 80 parts per shift. Calculate the output of one working team per shift and the hourly output.

Solution.

The output of each worker will be:

per shift - 80: 5 = 16 (parts);

per hour -16: 8 = 2 (details).

Example 2.5

A team of workers of 5 people per shift (8 hours) produced 20 units of products A, for which the time rate is set to 0.6 standard hours per unit, and 120 units of production V, for which the time rate is set at 0.25 standard hours per unit. Calculate labor productivity (shift production) of one worker in labor terms.

Solution.

standard hours.

Example 2.6

If a team of five people completed the volume of work in the amount of 3,000 rubles per shift, calculate the labor productivity of each employee (output) per shift and per hour of work.

Solution.

An employee's shift production will be:

In cm = 3,000: 5 = 600 rubles,

respectively for an hour of work:

In H = 600: 8 = 75 rubles.

Example 2.7

The enterprise produced 20 units of products within a month A, the complexity of production of which is 0.5 man-hours, and 120 units of production V with a labor intensity of 0.25 man-hours. Determine the average labor input per shift.

Solution.

man-hours.

Example 2.8

If the standard labor intensity of production is 180 thousand standard hours, and the actual one is 150 thousand man-hours, determine the average production rate.

Solution.

The average production rate will be equal to:

H ext = (180,000: 150,000) ´100% = 120%.

The norms are fulfilled on average by 120%.

Example 2.9

As a result of the planned organizational and technical measures at the enterprise, it is planned to reduce the labor intensity of Tr work by 20%, how much will labor productivity increase?

Solution.

Ppt = (100 x 20) / 100 - 20 = 25%.

PT will increase by 25%:

if the labor productivity of the PT increases by 20%, then the labor intensity of the TP will decrease by 16.7%:

Ptr = (100 x 20) / 100 + 20 = 16.7%.

To determine the productivity of labor in one hour, a parameter is used that displays the result in man-hours. Its application allows you to objectively assess the timing of the work in a specific volume. Using the option, you can find out the amount of labor expended. It is also taken into account in the calculations when determining the timing of the project. How to calculate man-hours, and how important is the parameter in production planning?

How man-hours are determined

general information

Man-hour is an approximate value, however, knowing this information can significantly save time and do not increase the turnaround time, which can improve productivity and eliminate downtime. The essence of the parameter lies in the payment for the invested labor, which forms the interest of employees in temporary optimization. It consists in his constant presence in the workplace, in the absence of delays and episodes of early departures from work, as well as in ensuring vigorous labor activity. With information about personal productivity, you can easily plan any process.

Man-hour and its essence

With large production volumes, the implementation of which requires labor, the head of the business entity to ensure the plan, it is necessary to increase the number of employees or ensure their effective work. Since it is difficult to assess the resources of a human individual, it is more rational to determine the capabilities of each person, which will help to avoid the risks of failure to complete the task and unnecessary costs for their provision.

Planning and distribution of work is carried out hourly according to certain parameters separately for each person. Having figured out what a man-hour is, and applying the calculations in practice, an entrepreneur gets the opportunity to plan in advance all stages of a business project, subject to the availability of cost statistics data. The parameter allows you to determine the amount of resources and workers required to complete the task.

What is a man-hour

Man-hours are a conventional formula that does not take into account such human factors as feeling unwell, affecting the result of work, illness and vacation. The parameter identifies the duration of work by a specific person.

For the implementation of large projects designed for a long time period and involving a large amount of costs, the assessment of opportunities is carried out every man-day. It includes labor costs during the working day, not daily. Its duration can correspond to 8-12 hours.

The number of man-hours worked reveal the dependence of time on capital and vice versa.

By this parameter, employers understand the employee's working time. It embeds the direct labor process performed by the employee while he is in the workplace. It can be interpreted as renting a company's time for a fixed hourly pay. Work time in this perspective, it is measured as man-days and man-hours.

Business time optimization

Initial information base

The accounting department develops a formula for determining the recommended amount of work for employees, taking into account their optimal level of productivity. In accordance with the parameter, the requirements for the knowledge and skills of job seekers are established.

The theoretical and actual time of work is recorded in a separate form and entered into the timesheet. With this optimization technique, it is possible to establish performance rating systems over time, in which the amount of work is estimated at the time rate.

Working hours as currency

In the field of calculating and distributing work over time, individual organizations specialize, which are called time banks. Their leaders provide services to business entities or work on separate episodes. Companies provide services for the exchange of labor hours between people.

Labor intensity (calculation formula) allows you to determine the ratio of effort and time as accurately as possible.

It makes it possible to determine the maximum possible level of performance in order to further optimize and increase efficiency.

Labor productivity is characterized by the end result of costs labor collective for a certain time interval.

For example, the formula for labor intensity can show how much output one worker is able to create in a certain time interval.

Labor productivity is determined by the ratio of two key indicators:

Development;
Labor intensity.

Both coefficients seem to be the most specialized in the process of determining the labor force expended, taking into account a certain time frame. With an increase in the level of the indicator, there is an increase in production indicators, economic condition and, as a result, workers' wages.

Calculation of labor productivity: algorithm

The ratio shows the ratio of the volume of the created or sold product to the number of employees involved.

The number of employees is determined using the payroll number.

Each individual worker is recorded exclusively once during each working day.

After that, the number of workers in the enterprise is added up, and then divided by the number of days to be calculated. Also, the ratio can be calculated based on the revenue reflected in the financial statements of the company.

Labor costs, as well as temporary losses in the creation of products, are recorded in the documentation of the reporting period.

Labor productivity indicators

The key accounting and planning coefficient of productivity is the number of products produced, expressed in value or in kind.

The indicators include the index of production labor, labor intensity and output.

Labor intensity (Tr) is able to show the amount of labor expended by one worker to create a unit of output.

Calculation of the labor intensity of products (formula) based on the average number of workers involved: Tr = H / Q.

Indicator depending on the time interval spent: Tr = T / Q.

Where, Tr - coefficient of labor intensity;
Q is the number of the released product, expressed in units;
H - the average number of employees involved in the enterprise;

A more detailed method for calculating the labor intensity: PT = (Q * (1 - Kp)) / (T1 * H)

Where, T1 - labor costs of one employee;
KP is the amount of downtime;
PT - labor productivity.

If for the calculation it is required to determine the productivity of one employee, then the value of the average headcount will be equal to one.

The annual output of one worker can not only characterize his performance, but also make it possible to compile detailed plan for the future reporting period time.

Production is determined by the volume of products created for a certain price (salary) of working time, by one payroll employee.

The indicator can be determined depending on two key factors: the average number of employees and the time spent on creating products.

Average number of employees: B = Q / H.

Spent time: B = Q / T.

Where, B - production;
Q is the volume of products expressed in units;
H - the average number of employees of the enterprise;
T - payment for the work of an employee for the creation of one unit of production.

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The formula for calculating labor productivity

Based on the calculation of the coefficients of the performance of personnel, the index of labor productivity (labor intensity) is determined.

This indicator allows you to determine the growth rate of the production process.

Calculated using the following formulas:

Production: ΔПТ = [(Vo - Wb) / Wb] * 100%
Labor intensity of work: ΔПТ = [(Tro - Trb) / Trb] * 100%

Where, Wb - production in the base period;
В0 - production in the required time interval;
PT is the percentage expression of the labor productivity index;
Trb - labor intensity in the base reporting period;
Tr0 - labor intensity for the calculated time interval.

In order for the indicator to be calculated as accurately as possible, you need to pay close attention to the following points:

All the work that was spent on a certain type of work should be taken into account.
It is necessary to eliminate the possibility of distortion associated mainly with factorial differences in the capacity of labor.
It is important to exclude the reality of re-counting when past labor is taken into account.
Proportionality possible changes productivity depending on changes in the level of wages.

In foreign sources, in addition to labor productivity, you can often find such a term as an indicator of productivity.

In order to calculate it, it is necessary to take into account not only the flow costs for the creation of manufactured products, but also those resources that were used directly in the process of manufacturing the product. For example, fixed and circulating capital, land.

Practical application: an example of calculating the labor intensity using the formula

It is necessary to calculate the growth of labor productivity in conditional-in-kind terms at a soap factory.

Product creation data and days worked per employee.

Indicators of conversion to conventional soap: soap shavings - 2.2, toilet - 1.8, laundry - 1.0.