In order to increase the efficiency of the use of fixed assets, YunaTrade LLC proposes to introduce measures to improve the organization of labor, which will make it possible to reduce equipment downtime, increase labor productivity and capital productivity of fixed assets.
At YunaTrade LLC, funds for wages are allocated from the wages and salaries. In 2015, compared to 2014, the amount of these funds increased by 255.76 thousand rubles, and 95% of this increase was caused by an increase in the wages. An analysis of the wage fund showed that due to the increase in the number of employees, the wages for the enterprise increased by 264.68 thousand rubles. Moreover, the greatest impact on the increase in the size of the salary was exerted by the growth average salary by category of specialists (52.4% of the total overexpenditure). For the category of workers, the increase in wages by 33.6% was offset by savings as a result of a decrease in average wages.
An analysis of the payroll for its articles revealed that 52% of the total overexpenditure was caused by an increase in payment at tariff rates (salaries) and 42% by an increase in the amount of bonuses paid.
The FMP as such is not formed at the enterprise. Funds from profits, by order of the director, are used for one-time bonuses and financial assistance.
In two years (2014 - 2015), YunaTrade LLC could receive 55.74 thousand rubles. savings on one of the wage fund items - piecework wages for workers. In conditions of limited investment, proposed management methods wages can become a reliable source of generating the enterprise’s own funds to expand production and solutions social tasks team (Table 3.3).
Table 3.3 Calculation of the economic effect from the introduction of new piecework wages
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Index |
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1. Percentage of task completion per year by the team |
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2. Actual annual piecework salary, thousand rubles. |
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3. Actual production rate for the year, thousand m2. |
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4. tariff rate for completing a standardized task per year, thousand rubles. (page 2: page 1: 100) |
966/112/100=862,5 |
971/114/100=851,75 |
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5. production rate in physical terms according to the assignment for the year, thousand m2 (line 3: line 1: 100) |
261,3/112/100=233,3 |
235,5/114/100=206,6 |
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6. piece-rate salary according to the proposed system for the year, thousand rubles. (according to form. 2) |
862,5*(1+0,09)=940,14 |
851,75*(1+0,09)=941,12 |
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7. annual economic effect (increase in profit, thousand rubles) (page 2 - page 6) |
966-940,14=25,86 |
971-941,12=29,88 |
A socio-economic study conducted at the YunaTrade enterprise revealed a number of shortcomings in the construction of the bonus system, which is confirmed by the results of a survey of employees. In this regard, I propose to make significant adjustments to the bonus system.
Firstly, it is necessary to take a differentiated approach to bonuses for various categories of personnel. This means that the conditions and indicators of bonuses must reflect the final results of work, the implementation of which can be directly influenced by certain categories of personnel working at the enterprise. In this case, workers at the enterprise will be able to feel more close connection between the results of their work and the amount of remuneration. As the survey showed, this is precisely what is not observed in YunaTrade LLC.
The following is offered to workers.
The transition to a new version of piecework wages (as I mentioned in the previous paragraph) requires a revision of the bonus indicator - fulfillment and overfulfillment of the standardized monthly task, since the new version of piecework wages already contains a mechanism for stimulating production. Otherwise, using this indicator would be duplicative.
Considering that in the cost structure of a construction enterprise, the costs of materials and fuel occupy a significant role after labor costs, it is recommended to introduce an indicator of material (fuel) savings as a condition for bonuses.
To determine the size and scale of bonuses, we proceed from the following.
The amount of funds allocated for bonuses under the proposed system should not exceed the size of the existing bonus fund. In this connection, for the implementation of the plan (task), the bonus amount is set according to the old existing scale - 25% of the salary, and the maximum bonus amount also remains unchanged - 40% of the salary.
To establish the amount of the premium for each percentage above the plan, it is proposed to carry out an analysis (collect data). Object: production of one brigade. Then the average value based on the results of this analysis is taken as the plan (task), and the maximum value will correspond to 40% of the bonus. Next, you need to determine the size of the premium for each percentage above the plan: divide the difference between the maximum and minimum size of the premium (40% and 25%) by the difference between the maximum share of expensive and industrial wood (according to the analysis) and its average value (also according to the analysis ). That is, it is determined how many percent of the bonus is due to an increase per unit in the share of the type of work performed.
Let's calculate the economic effect of introducing this system, which is expressed in increased profits.
Rk = Tssr1 * (a* B2 / P1) (4)
where Рк - profit growth due to an increase in the share of the type of work performed, %;
Tssr1 - planned selling price of 1 m2, rub.;
a - increase in the average selling price, %;
B2 - production volume, m2;
For the calculation, we will use the cost of work performed in 2015 - 139.8 rubles, production volume in 2014 - 240.6 thousand m2, profit volume in 2015 - 15343.9 thousand rubles, we plan to increase the average selling price at the level 3% then
Rk = 139.8 * 3 * 240.6/15343.9 = 6.6%.
Saving materials (fuel, etc.) is an important reserve for reducing production costs. Material savings will be reflected in overall results operation of the enterprise will increase the profit of the enterprise. Profit growth in this case can be calculated using formula (5):
Рм = М/П1 * а (5)
where Рм is the increase in the enterprise’s profit obtained as a result of saving materials,%;
M - annual consumption of materials according to the standards that were in force in the reporting year, rub.;
a is the percentage of reduction in material consumption standards that is expected to be achieved in the planning year;
P1 - volume of profit in the reporting year, rub.
The reporting data of YunaTrade LLC do not allow us to determine the exact amount of annual consumption of materials; “a” will be set at 10%. Then the value of Рм will be: *10 = 3.6%.
As a result of saving materials, profit growth will amount to 5.5 thousand rubles.
Improving the use of profits for remuneration.
The material incentive fund, formed from the profit of the enterprise, allows, first of all, to qualitatively change the direction of material incentives. This applies to both engineers and workers. To create a FMP, the following issues need to be resolved:
1. Education of FMP;
2. Distribution of FMP by areas of use;
4. Determination of the size and scale of bonuses.
The size of the FMP created at the enterprise depends mainly on the results of the enterprise.
This dependence serves as the basis for creating an effective material interest of the team in increasing production efficiency. In the practice of enterprises, the FMP is formed on the basis of fund-forming standards. In this case, two methods of forming FMP are distinguished:
1. For the rate of production growth;
2. From the mass of profits.
In the first case, two fund-forming standards are taken into account - one for profit growth (product sales), the other for the level of profitability:
Mo = Ф * (КП + Кр*Р), (6)
where Mo is a material incentive fund formed subject to the fulfillment of the profit and profitability plan;
F - salary fund of all personnel;
KP - the standard for the formation of FMP for each percent of profit growth;
Kr is the standard for the formation of FMP for each percent increase in the level of profitability;
R - profitability.
In the second case, one fund-forming standard is established - for the level of profit:
Mo = Pr*Km, (7)
where P is the profit of the enterprise;
Km is the standard for the formation of FMP based on the mass of profit.
It must be emphasized that an unreasonable size of the FMP can lead to a non-optimal combination of the economic interests of the enterprise (for example, to a decrease in investment activity). It is proposed to establish standards for fund-forming indicators in such a way that the maximum size of the fund is at the level of 10% of the wage fund. Now the ratio is 5.4%.
The development of provisions on bonuses for employees from the FMP is preceded by the distribution of the FMP by areas and categories of workers.
This makes it possible to create interest among employees of all categories in achieving the highest performance results in all indicators. It is proposed to spend the FMF in the following areas:
1. One-time encouragement for employees who distinguished themselves in performing particularly important production tasks;
2. Remuneration based on the results of work for the year;
3. Current bonus;
Table 3.4 Current bonuses
After the FMP has been determined and divided into areas, it must be divided into two parts within each area: a bonus fund for workers and a bonus fund for engineers and employees. In this case, one must be guided by the provision that requires that the average size of the engineer’s bonus (as a percentage of official salaries) should be approximately equal to the average size of workers’ bonuses. The distribution of FMP funds by employee categories allows for monitoring and analysis of the average salary for each category and maintaining certain ratios in the rate of its growth.
Funds provided for bonuses for completing production tasks can be distributed in accordance with the circle of workers involved in performing these tasks.
It is advisable to distribute funds for one-time assistance between categories of workers based on their number. This will put both low-paid and high-paid groups of workers in the same position.
Bonuses based on the results of work for the year are a progressive form of material incentives. It is recommended to take the following as the main factors when determining the size of the bonus for general and annual performance results:
The employee’s personal contribution to the fulfillment of production tasks and the study of technical and economic indicators;
Continuous work experience at the enterprise;
Labor discipline.
The personal contribution of employees to the overall results of the enterprise's economic activity is largely characterized by the level of wages. In this regard, it is recommended to set one-time remunerations based on the results of work for the year in proportion to wages. In this case, it is necessary to take into account work experience as one of the factors determining the qualifications of the employee and his interest in the overall results of the enterprise.
The development of regulations on remuneration at the end of the year should begin with an analysis of the structure of employees by groups of experience and wage funds for each group and category of employees. Next, the following questions need to be resolved:
1. What amount of bonus should I pay for the results of annual work?
2. From what length of service are year-end bonuses established?
To answer the second question, it is necessary to study the distribution of workers by length of service. If there are a significant number of employees with less than 2 years of work experience, then bonuses can begin with 1-1.5 years of experience.
This provision is applicable for YunaTrade LLC, where employees at the enterprise are distributed according to length of service as follows: up to 1 year - 9%, from 1 to 2 years - 45%, from 2 to 3 years - 32%, from 4 years - 14% .
The average size of the bonus at the end of the year must be differentiated by length of service. To do this, you need to take the size of the bonus for employees with 1-2 years of work experience per unit, and set a certain ratio of the size of the bonus between this group of workers and all other groups. For example, you can accept the following differentiation of the bonus amount depending on length of service:
From 1 to 2 years - 1; from 2 to 3 years - 1.6; from 4 years or more -2.5.
The economic effect - profit growth - from the introduction of this material incentive system can only be approximately calculated. To determine it, we proceed from the assumption that if this system had been implemented in 2015, then the amount of profit would not have dropped from 24,136.7 thousand rubles. up to 15,343.9 thousand rubles, and amounted to 20,000 thousand rubles, if we take into account that the FMP could maximally amount to 30% of the wage fund or 1,204.5 thousand rubles, then the possible increase in profit amounted to 18,795.5 thousand . rub. (20000 - 1204.5).
Also, as one of the options, a complete transition to a brigade form of labor organization is proposed.
As an example, let us analyze the technological process of laying bricks. We present the main technical and economic indicators in the form of table 3.5.
Table 3.5 Main technical and economic indicators
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The name of indicators |
Meaning of indicators |
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Annual production volume - in physical terms, pcs.; - in value terms, thousand rubles. |
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Labor intensity of manufacturing a unit of production, min/piece. |
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Number of employees, people |
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Cost per unit of production, thousand rubles. |
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Profit remaining at the disposal of the enterprise, thousand rubles. |
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Profitability, % |
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Labor productivity, thousand rubles. /person |
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Average annual cost of fixed assets |
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Capital productivity, thousand rubles. /thousand rub. funds |
From Table 3.5 we can see that in 2015 labor productivity was below the planned level by 186.1 thousand rubles. /person
Let's analyze individual form labor organization that exists in the NGO "UnaTrade".
The data is taken from a photograph of a working day.
Turner (010): Crab = 28/480 = 0.06.
Turner (020): Crab = 22/480 = 0.05.
Grinder: Crab = 43/480 = 0.09.
Equipment downtime rate due to technological reasons.
Turner (010): Cobor - 45/480 = 0.09.
Turner (020): Kobor = 33/480 = 0.07.
Grinder: Cobor = 70/480 = 0.15.
Coefficient of functional division of labor.
Turner (010): Kf = (403+15) / (480-10) = 0.89.
Turner (020): Kf = (431 + 10) / (480-3) = 0.92.
Grinder: Kf = (372+15) / (480-35) = 0.87.
Turner (010): Ksootv = 4/4 = 1.0.
Turner (020): KS0 () TV = 3/4 = 0.75.
Grinder: Ksootv= 4/4 =1.0.
Monotonicity coefficient.
Turner (010): K" = 438/480 = 0.91.
Turner (020): Km = 461/480 = 0.96.
Grinder: Km = 407/480 = 0.85.
Let us conduct a study of the proposed brigade form of labor organization and compare it with the analysis existing form labor organization. The comparison includes the following steps:
study of the degree of division and cooperation of labor;
study of the degree of flexibility of the labor process. The data is taken from a photograph of a working day.
The rate of employee downtime due to technological reasons.
Turner (010): Crab = 20/480 = 0.04.
Turner (020): Crab = 19/480 = 0.04.
Grinder: Crab = 39/480 = 0.08.
Equipment downtime rate due to technological reasons. Turner (010): Cob (,P = 40/480 = 0.08.
Turner (020): Kobor = 28/480 = 0.06.
Grinder: Cobor = 55/480 = 0.11.
Coefficient of functional division of labor. Turner (010):
Kf = (406+19) / (480-8) = 0.90. Turner (020): Kf - (433+9) / (480-2) = 0.92. Grinder: Kf = (379+13) / (480-27) = 0.87.
The coefficient of correspondence between the qualifications of workers and the complexity of the work performed.
Turner (010): Ksootv = 4/4 = 1.0. Turner (020): KSOres = 3/4 = 0.75.
Grinder: KCoresp = 4/4 =1.0.
Monotonicity coefficient.
Turner (010): Km = 445/480 = 0.93.
Turner (020): Km = 462/480 = 0.96.
Grinder: Km = 412/480 = 0.86.
We will calculate the effectiveness of the implementation of the event.
Labor productivity growth:
0.49 - 0.45 = 0.04 children/min., i.e. by 8.9%.
We summarize the calculation results in Table 3.6
Table 3.6 Comparative characteristics forms of labor organization
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Index |
The value of the indicator at |
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individual form of organization |
brigade form of organization |
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Production cycle duration, min. |
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Labor productivity, children/min |
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Equipment downtime rate due to structure-related reasons technological processes |
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Employee idleness rate due to reasons related to the structure of technological processes |
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Functional division of labor coefficient |
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Coefficient of correspondence between the qualifications of workers and the complexity of the work performed |
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Specialization coefficient |
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Monotonicity coefficient |
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Average time to reconfigure equipment for a random processing sequence technologically different groups parts, min. |
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Degree of continuity of ongoing processes (number of downtime) |
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Average amount of production waste, % |
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Volumes of work in progress,% |
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Priority form of labor organization |
In value terms, the increase in labor productivity:
912.3 x 1.089 = 993.49 thousand rubles. /person
Output:
993.49 x 24 = 23,843.76 thousand rubles.
Capital productivity: FD = 23,843.76/40,516.3 - 0.588 thousand rubles.
The economic effect is expressed in an increase in capital productivity by:
0.588 - 0.43 = 0.158 thousand rubles.
DVP=PRV*ChV
where PRW is loss of working time, hour;
CHVpl - planned average hourly output, rub.
Fiberboard= (51725.1+85176)*17.1=2341008.8 thousand rubles.
2. Increased labor motivation in connection with the most effective remuneration system and subsequent increase in labor productivity
Revision and growth of motivation will reduce staff turnover, the losses from which amount to 6372 thousand rubles.
The costs of such an event, including payment for the services of a consulting firm, will amount to 10,536 thousand rubles.
The total savings from increasing labor productivity by 7% will be 4,482,482.0 * 0.07 = 313,773.7 thousand rubles.
Every company strives for continuous improvement of performance economic efficiency. Practical measures related to achieving the desired indicators can be implemented in a wide range. At the same time, it is important not only to introduce appropriate methods for increasing economic efficiency, but also to correctly evaluate the results of the measures taken. The occurrence of what tasks can be determined by these activities? Based on what criteria is the implementation of certain innovations assessed? production structure organizations?
The term “economic effect” is usually understood as the result of some economic process, reflecting the achievement by any subject of the relevant relations of the set goals. Among researchers there are other interpretations of the phenomenon under consideration. Thus, some experts believe that the economic effect is the difference between the product of economic activity and the costs incurred in its production. That is, it can be expressed in the form of profit or, conversely, loss.
There is a point of view according to which the economic effect is determined based on the results of investing in a particular economic process. For example, investments in modernization of production may lead to a quick return on investment or may not have any effect on increasing the turnover of goods produced.
The term “economic effect” may correlate with the social component of economic communications. This can be seen in situations where the result of corresponding activities will be certain social consequences. For example, if we are talking about an increase in the intensity of production of goods by a factory, then it is likely that additional jobs will appear. Their presence is one of the key criteria for the success of the socio-economic development of a city, region or state as a whole.
Modern researchers identify several categories of indicators characterizing the economic effect. Let's look at them.
Firstly, these are annual figures. Their calculation involves determining the difference between product and costs (if the appropriate methodology is followed) based on figures accumulated over 12 months. Thus, the annual economic effect is recorded.
Secondly, these are integral indicators. They assume the summation of localized (for example, regarding the release of a specific product) effects over one year or several years.
Thirdly, these are average indicators. Calculated based on the corresponding values for a specific period. For example, you can summarize the annual economic effect over several years, and then calculate its arithmetic average.
Many modern enterprises take all three types of indicators into account. Most business processes can be analyzed for effectiveness using each of the indicators noted. For example, with regard to sales, they can be, firstly, studied based on the results of the year, secondly, studied in the aspect of specific product items, thirdly, considered in the context of average indicators for a given period of time.
The introduction of certain innovations in production and other environments in which economic activities are carried out is implemented through specialized events. The calculation of the economic effect in this case can be based on identifying cost indicators or natural indicators.
When determining the results of relevant activities, it is necessary to promptly identify the dependence of specific economic achievements on the facts of the implementation of certain activities. For what? It may well turn out that, for example, the natural growth of business turnover - alternatively, due to increased demand in the market - will be erroneously defined as the economic effect of the implementation of measures.
It is necessary to develop criteria by which the dependence of business processes on specific innovations will be determined. For example, if we are talking about modernization software on factory lines, then enterprise managers should evaluate the effectiveness of the corresponding activity not by sales of finished products, but by figures reflecting their production in combination with basic costs.
There are quite a lot of methods by which the actual economic effect of implementing measures can be determined. Modern researchers identify several key approaches.
Firstly, you can compare the final results of the activities with those achieved with the initial base (for example, in terms of productivity of fixed assets).
Secondly, it is possible to compare the effectiveness of innovations recorded in a particular factory with indicators in other industries.
Thirdly, it is possible to calculate the economic effect of activities based on any standard indicators established by a particular company.
The noted approaches can be practiced simultaneously or in certain combinations.
The main measure of economic efficiency is, on the one hand, revenue, and on the other, costs. Their combination determines the overall profitability of the enterprise. At the same time, based on the results of measures aimed at increasing the economic efficiency of production, indirect indicators of successful work can be identified. For example, increased demand for securities company, which may indicate growing investor interest in a business that has implemented a complex modernization of production.
What are the factors influencing the economic effect of the proposed measures to improve the economic performance of the enterprise? Researchers classify them into several varieties.
First, these are factors that can be measured in monetary terms. They lend themselves to various calculations. Relevant factors may be costs that affect the cost of production, the level of demand, which largely determines the revenue and profitability of the business.
Secondly, these are factors that in some cases are difficult to measure through calculations, but affect the profitability of the enterprise’s activities. These include labor productivity in positions not related to the production process, for example, secretaries, HR managers, company managers.
Thirdly, these are factors that are formed outside the corporate environment, but affect profitability indicators. Their essence may be different. Among these factors are the exchange rate of the national currency or, for example, the policy of the legislator in the process of regulating commercial legal relations. In some cases, foreign policy communications matter. It happens that under the influence of processes taking place at the appropriate level, economic criteria fade into the background.
It would be quite logical to classify the factors in question into internal ones - regarding communications carried out in the company, and external ones. Costs that affect the cost of production are an example of the former. The political factor, exchange rate, legislative regulation can be considered, in turn, external factors of the economic efficiency of the enterprise.
Let's consider such an aspect as the costs associated with activities that stimulate the economic effect. The formula for calculating them may look different. As a rule, the structure of the relevant expenses takes into account the costs associated with:
With the purchase of necessary material resources (equipment, technologies);
With remuneration for specialists - both those already working at the enterprise and those invited;
With the necessary training of employees in the use of new material resources.
Of course, this list may be supplemented with other costs. For example, if the equipment was purchased on credit, then the cost structure will also include interest paid to the bank. When enterprise managers calculate the economic effect, the formula they use will include the totality of the noted costs.
By what methods can the corresponding economic modernization of the enterprise’s activities be carried out? The calculation of the economic effect is carried out, first of all, in correlation with specific sources of innovation. What could they be?
First of all, these can be measures aimed at improving the use of resources that enterprise specialists use in their work activities. The essence of these activities may be the acquisition of new PCs, machines, robots, etc. Costs in this case may be associated with direct payment for the supply of relevant equipment, and, for example, with the organization of training for employees - that such expense items can be recorded, as we have already said above.
Activities introduced to achieve a tangible socio-economic effect may be associated with increasing the capacity of production lines so that the factory begins to need more employees. Also, the process of releasing goods can be modernized in such a way that the company will need to attract highly qualified personnel with the necessary narrow specialization to work with new technological solutions.
Personnel retraining can also be one of the methods for increasing the economic efficiency of enterprises. At the same time, it is not necessary that new equipment will be purchased: company managers can easily ensure an increase in production intensity by training specialists in innovative methods for using current capacities. Assessing the economic effect in this case involves taking into account not only the direct costs accompanying the relevant event, but also indirect ones. That is, if an enterprise sent its employees to specialized educational establishments, then in this case both the costs associated with paying for the services of these institutions and the lost profit resulting from a pause in the process of producing goods will be taken into account while specialists employed on factory lines undergo retraining.
Another option for modernizing the company’s economic activities is to improve the production structure. In this case, employees can continue to perform the same work on the same equipment, however, the mechanism characterizing product release cycles will be revised by managers. At the same time, the economic effect of the proposed measures to improve the production structure can be extremely high, since in this case the company may not have any additional costs. The managers working in it, by virtue of their job responsibilities solve similar problems. It is expected that their qualifications will be sufficient to implement the relevant plans. But it is quite possible that the company will decide to involve third-party consultants in order to ensure the necessary adjustments to the production structure. In this case, the calculation of the economic effect will be carried out taking into account the costs of paying for the services of specialists from other organizations.
Calculation of the annual economic effect from the use of new technological processes, mechanization and automation of production, methods of organizing production and labor, ensuring savings in production resources when producing the same products, is carried out according to the formula
E = (Z 1 - Z 2) A 2, (8.3.)
where E is the annual economic effect, rub;
Z 1 and Z 2 - reduced costs per unit of production (work) produced using basic and new equipment (systems), determined by formula (8.1.), rub;
A 2 is the annual volume of production (work) using new equipment (system) in the accounting year, in natural units.
Calculation of the annual economic effect from the production and use of new long-term labor tools (machines, equipment, instruments, etc.) with improved quality indicators (productivity, durability, production costs, etc.) is carried out using the formula
where is the coefficient taking into account the growth in productivity of a unit of a new means of labor compared to the base one;
b 1 and b 2 - annual volumes of products (work) produced when using a unit of the basic and new means of labor, respectively, in natural units;
Coefficient of accounting for changes in the service life of a new means of labor compared to the base one;
P 1 and P 2 - shares of deductions from the book value for the complete restoration (renovation) of the basic and new means of labor, are calculated as the reciprocal values of the service life of the means of labor, determined taking into account their obsolescence;
- consumer savings on current operating costs and deductions from related capital investments for the entire service life of the new means of labor compared to the base one, rubles;
Associated capital investments of the consumer (capital investments without taking into account the cost of the means of labor in question) when using the basic and new means of labor, based on the volume of products (work) produced using the new means of labor, rubles;
Annual operating costs of the consumer when using the basic and new means of labor, based on the volume of products (work) produced using the new means of labor, rub. These costs take into account only the portion of depreciation intended for major renovation means of labor, i.e. excluding funds for their renovation, as well as depreciation charges for accompanying capital investments of the consumer.
Calculation of the annual economic effect from the production and use of new or improved objects of labor, as well as instruments of labor with a service life of less than one year, is carried out using the formula
where U 1 and U 2 - unit costs respectively, the basic and new subject of labor per unit of product (work) produced by the consumer, in natural units;
Costs per unit of product (work) produced by the consumer when using basic and new objects of labor without taking into account their cost, rubles;
Associated capital investments of the consumer when using basic and new objects of labor per unit of product (work) produced using a new means of labor, rub.
Calculation of the annual economic effect from the production of new products or products of improved quality (with a higher price) is carried out using the formula
E = (P - E n · K) · A 2 (8.6.)
where P is the profit from the sale of new products or the increase in profit (P 2 - P 1) from the sale of products of improved quality (P 2 - profit from the sale of products of improved quality, P 1 - profit from the sale of products of the same quality), rub;
K - specific capital investments for the production of new products or specific additional capital investments associated with improving product quality, rub.
The planned (actual) increase in profit from the production of new products is determined by the formula
∆P t = (C t - C t) A t – (C 1 – C 1) A 1 (8.7.)
where ∆П t is the planned increase in profit in the t-th year, rub;
C t and C t - wholesale price (excluding turnover tax) and the cost of production of a unit of new products in the t-th planned year, rubles;
Ts 1 and C 1 - wholesale price (excluding turnover tax) and production cost of a unit of replaced products in the year preceding the introduction of new equipment, rubles;
A t and A 1 - the volume of production of new products in the t-th planned year and replacement products in the year preceding the introduction of new technology, in natural units.
Planned (actual) cost reduction (profit increase) from implementation new technology, mechanization and automation, as well as from the use of new products by the consumer is determined by the formula
∆C t = (C 1 – C t) A t (8.8.)
where ∆C t is the planned cost reduction in the t-th year, rub;
C 1 and C t - cost of production per unit of production in the t-th planned year and the year preceding the introduction of new technology, rubles;
A t - production volume in the t-th planned year, in natural units.
The planned (actual) reduction in the number of production personnel (conditional release of workers) in areas where new equipment is being introduced is determined by formulas, people
where T 1 and T t are the labor intensity of a unit of production in physical (or value) terms before the introduction of new technology and in the t-th planned year, people;
B b 1 and B b 2 - labor productivity before the introduction of new technology and in the th planned year, rubles/person.
Planned (actual) savings on capital investments are determined by the formula, rub
(8.10.)
The planned (actual) reduction in material costs as a result of the introduction of new technology is determined by the formula, rub.
∆M t = (M 1 – M t) A t (8.11.)
where M 1 and M t are material costs per unit of production in the t-th planned year and the year preceding the introduction of new technology, rub.
The payback period for capital investments planned for the introduction of new equipment and additional capital investments is calculated
where T and T’ - payback period of planned and additional capital investments, years;
K 2 and K additional - planned and additional capital investments in new equipment, rubles;
Planned (absolute) and additional (compared to basic equipment) profit from the sale of the annual volume of new equipment for the planned t-th year of production, rub.
Formula (8.13.) applies to cases when K 2 >K 1.
The planned (actual) impact of new technology on increasing labor productivity at the enterprise is determined by the formula
(8.14.)
where is the percentage of labor productivity growth due to the introduction of new technology in the t-th planned year;
Ts 1 and Ch 1 - the volume of commercial products (excluding turnover tax) of the enterprise and the average number of production personnel in the year preceding the introduction of new equipment, rubles, people;
Planned reduction in the number of production personnel (conditional release of workers) due to the introduction of new equipment in the t-th planned year, people.
When designing installations and systems for electrification of agricultural production, it is necessary to choose the optimal one, i.e. option having the best technical and economic indicators. Options may differ in both capital investments and current costs (annual production costs, operating costs). The best option of the two considered, there will be an option with lower capital investments and production costs. If, when comparing options, it turns out that one of them has lower capital investments, but higher current costs, the comparative economic efficiency of additional capital investments is assessed by comparing the difference in capital investments with savings in current costs. Payback period for additional capital investments, year
(8.15.)
Estimated payback period Current is compared with standard period payback Tn = 1/0.15 = 6.67. If T is ok< Т н, то целесообразно использовать вариант с большими капитальными вложениями и меньшими текущими затратами.
To compare several options, it is convenient to use the reduced cost method, while the optimal option is considered to be the one with the minimum reduced costs (rub per year)
Z = C + E n · K → min.
When determining capital investments, their components are determined
where I = 1, 2, ... N - names of capital investments (1 - cost building structures, materials and premises; 2- cost of machinery, equipment, units; 3- cost of access roads, auxiliary structures, etc.; 4- cost of installation and adjustment of equipment; 5- cost of transportation of materials, equipment, machines, etc.; 6- design cost; 7- other expense items not taken into account above).
Current costs (production costs) are determined, rub. in year
C = I am + I tr + I z + I mat + I pr + I e, (8.17.)
where And am = And ren + And cr - depreciation charges for renovation And ren and major repairs And cr;
And tr - deductions for Maintenance;
From - the salary of service personnel;
And checkmate - costs for fuel, water, lubricants and etc.;
And e - costs for electricity losses;
IPR - costs for other production and non-production expenses.
Capital costs K are determined quite accurately from estimates corresponding to list prices or price tags for construction or reconstruction. When performing a technical and economic comparison of options, averaged data on the cost of the components of capital investments are usually used (reference literature).
Depreciation deductions and deductions for current repairs are determined as a percentage of capital investments, i.e. from the book value of machinery and equipment. Service costs (salaries) are determined by salaries, hourly rates, etc. The costs of materials are determined by aggregate indicators, the costs of electricity losses are determined by the unit cost of losses (rub/kWh). Costs for used electricity - according to tariffs.
Educational edition
DESIGN OF ELECTRIFICATION SYSTEMS
Lecture course
Compiled by Safronov Ruslan Igorevich
Gnezdilova Yulia Petrovna
Proofreader R. P. Lomakina
Computer typing and layout by L. V. Arbuzov
Publishing house of the Kursk State Agricultural Academy
305021, Kursk, K. Marksa, D. 70
It is very difficult to calculate the effectiveness of activities in the field of personnel management, since there is a certain problem of comparing costs and results in assessing economic efficiency, since the calculations are probabilistic in nature.
We will calculate one-time and current costs for the process of improving personnel management at Danis LLC.
One of the decisive factors in choosing a labor management automation system is the cost of purchasing, installing software and purchasing the necessary office equipment. These costs are considered non-recurring costs. The calculation of these indicators is presented in Table 13.
In the process of introducing a freelance psychologist, it will be necessary to pay for additional labor. Additional payment for performing the duties of a psychologist will range from 800 to 1000 rubles per month.
Table 13 - Calculation of one-time costs for automation of labor management
Expenses for the development of documentary and regulatory support, limited to 3,000 rubles per year, are aimed at developing application forms for admission and dismissal, and carrying out copying and duplicating work. These costs are considered current costs.
Calculation of current costs for improving the recruitment and selection system is shown in Table 14.
Table 14 - Current costs for improvement
The implementation schedule for the project to improve the recruitment and selection system is presented in Table 15.
Table 15 - Project implementation schedule
One-time costs will amount to 139,260 rubles, annual costs will be 51,000 rubles. Therefore, in the first year the costs are equal - 190,260 rubles.
In general, the cost estimate for the implementation of the project and the share of each cost item is presented in Table 16.
Table 16 - Cost estimate for project implementation
To determine the effectiveness of implementing a labor automation system for the HR service at an enterprise, it is necessary to determine their labor costs “before” and “after”. One of the most effective methods with this analysis is a photograph of a working day.
Working day photography is a method of studying working hours by observing and taking measurements during the working day.
A survey of the work of the personnel service can be carried out using the method of continuous photography of working hours. Continuous working time photography is the continuous observation and recording of the characteristics of workers in the process of functioning throughout the working day. In this case, the displayed parameters are sequentially entered into a pre-prepared work table (Table 17).
There was a significant release of working time and, as a result, an increase in their labor productivity.
Table 17. Photo of the working day
It is also possible to achieve a significant reduction in the wage fund if you offer Simonova A.S. work part-time, since after automation she has a significant amount of time freed up. Taking into account that the salary of Simonova A.S. before the introduction of automation was 7,500 rubles, then after transferring it to half-time, the savings in the wage fund will be:
Due to the implementation of a project to improve the recruitment and selection system at Danis LLC, staff turnover will decrease by 4%.
The number of employees for 2008 is 158 people. 4% of 158 is 6 people.
Loss of working time due to staff turnover, according to the HR department, is 10 - 12 days. IN this year 28 people were laid off, that is, the loss of working days amounted to:
28 * 12 = 336 days.
Per 1 person employed at Danis LLC, this will be 3.05 days.
Consequently, by reducing staff turnover by 4% per year, the loss of working days is reduced in the amount of:
6 people * 3.05 = 18 days.
Due to this, the volume of revenue for services will increase by the amount:
18 days * 209379 thousand rubles/360 days = 10468.95 thousand rubles.
As a result, labor productivity will be:
(209379+10468.95)/158 = 1391.44 thousand rubles/person.
Thus, labor productivity will increase by the amount:
1391.44 -1325.18 = 66.26 thousand rubles/person.
So, using the 1C: Salary and Personnel program, you can reduce the wage fund by 45,000 rubles. By reducing staff turnover by 4%, it is possible to ensure an increase in labor productivity by 66.26 thousand rubles per person, and additional revenue will amount to 10,468.95 thousand rubles. Thus, the total amount of savings in the form of additional revenue and reduction in payroll from improving the system of recruitment and selection of personnel will be 10,513.95 thousand rubles. in year.
This confirms the need to implement a project to improve the system of recruitment and selection of personnel.
The main general indicators of economic efficiency include:
Economic effect (or net present value NPV) is defined as the difference between the present values of all net proceeds from the project and investments in this project according to the following formula:
where E is the annual economic effect;
CF t - net receipts of the period;
I t - investment period;
r is the discount rate (in calculations we will take its value based on the discount rate of 12%, equal to the discount rate of the Central Bank of the Russian Federation).
Then for billing period 3 years economic effect will be:
Thus, the economic effect over 3 years will amount to 25,005.79 thousand rubles, i.e. This proposal is beneficial for the enterprise and should be taken into account.
The capital cost efficiency ratio is the ratio of annual savings (annual profit growth) to capital costs for the development and implementation of a project to improve the system of hiring and professional adaptation of workers.
where E R is the efficiency ratio of capital expenditures;
P - profit increase;
K - capital costs.
Capital expenditure efficiency ratio:
The payback period for the implementation of a modernized project to improve the system of recruitment and selection of personnel is the ratio of capital costs for the development and implementation of the project to annual savings (annual profit growth):
where T is the payback period for capital costs for the implementation of an automated system (months).
Payback period for the implementation of a project to improve the system of recruitment and selection of personnel:
In addition to assessing the effectiveness of a project to improve the recruitment and selection system, it is also necessary to determine the social consequences.
Thus, as a result of the costs of developing, implementing and maintaining an effective recruitment and selection procedure, the organization should obtain the following result:
All this will take time and money, but the result will be a more qualified and better trained employee for the organization.
The social effectiveness of the project is manifested in the possibility of achieving positive (quality of work, socio-psychological climate in the team), as well as avoiding negative (staff turnover) changes in the company from a social point of view.
