The structure of the labor resources of the enterprise scheme. Composition and structure of labor resources

Labor resources - economically active, able-bodied population with physical and spiritual abilities to participate in labor activity.

Labor resources-the part of the country's population that works in the national economy or is able to work, but for one reason or another does not work (housewives, out-of-work students, etc.).

Thus, the labor force includes both employed and potential workers.

One of the tasks of labor resources statistics is to study the professional composition of workers. Labor resources are the most important element of labor potential - the possible quantity and quality of labor that society has at a given level of development of science and technology.

In market relations, the need for personnel at various enterprises or firms is determined by the magnitude of the demand for their products, work performed and services rendered. The demand for labor resources is in the market conditions derived from finished goods and services that are performed using these human resources. Both at operating enterprises and at designed and newly created firms, annual volumes of demand for production should serve as the basis for calculating the needs of all categories of workers.

The composition of labor resources is analyzed in terms of the characteristics of social groups, in which economic statistics single out groups of workers and employees employed in various sectors of the national economy, in various enterprises with different forms of ownership (employed in state enterprises, in cooperative and individual private forms of entrepreneurship).

Workers are those directly involved in the process of creating wealth, as well as those engaged in repairs, the movement of goods, the transport of passengers, the provision of material services and other works. They also include cleaners, janitors, cloakroom attendants, security guards.

Depending on the nature of participation in the production process, the “workers” group, in turn, is divided into main (producing products) and auxiliary (servicing the technological process) workers. Employees, in turn, are divided into managers, specialists and other employees. Managers - employees holding positions of heads of organizations and their structural divisions, they are endowed with the right to make decisions and are responsible for their consequences. Specialists - employees with higher and secondary specialized education, possessing fundamental scientific knowledge, as well as special knowledge and skills sufficient to carry out their professional activities. These include engineers, economists, accountants, sociologists, legal advisers, raters, technicians, etc.

Other employees or technical performers are employees involved in the preparation and execution of documents, as well as housekeeping services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).

The ratio of employees by category characterizes the structure of labor resources. As part of the labor force, owners (shareholders), as well as employees, are distinguished. According to the positions occupied in the composition of the labor force, managers, specialists, managers, engineering and technical personnel are distinguished.

There are two groups of labor resources: those employed primarily in physical labor and those employed primarily in mental labor.

The labor force includes:

• - population of working age (men from 16 to 59 years old and women from 16 to 54 years old inclusive), except for non-working disabled people of the first and second groups and non-working persons who receive pensions on preferential terms;
• - actually working teenagers from 16 years old and working people of retirement age (men over 59 years old and women over 54 years old).

The essence of labor resources lies in the fact that they express the social relations that develop regarding their formation, distribution and use in social production.

To study the composition of labor resources, they must be classified according to certain criteria (Table 1).

To describe labor resources at the enterprise level, the concepts of “enterprise labor resources”, “enterprise personnel” and “human resources” are distinguished.

Table 1. The main features of the classification of labor resources

The labor resources of the enterprise are represented by employees who have undergone special training, have experience and skills in work and are employed at the enterprise.

The personnel of the enterprise (personnel, labor collective) is a set of employees of certain categories and professions engaged in a single production activity aimed at making a profit or income and satisfying their material needs.

Personnel potential - the ability of personnel to solve the current and future tasks facing them. It is determined by the number of personnel, their educational level, personal qualities, professional, qualification, sex and age structure, characteristics of labor and creative activity. Depending on the nature of participation in production activities, two groups are distinguished in the composition of the personnel of the enterprise: industrial and production personnel engaged in production and its maintenance, and personnel of non-industrial divisions (non-industrial personnel), which is on the balance sheet of the enterprise. The composition of industrial and production personnel includes workers, engineering and technical workers and employees, as well as students. It also provides for the division of workers in this category into administrative and managerial and production personnel. Non-industrial personnel usually include workers employed in the transport sector, housing and communal services, social security and other non-production units.

In general, the composition of the enterprise's personnel varies by profession, specialty and skill level. The profession itself is defined as a set of knowledge and labor skills of a person acquired in the course of experience or special training to perform a certain type of work (doctor, engineer, teacher, etc.).

A specialty is a type of activity within a particular profession that has specific features and requires additional special knowledge and skills from employees. For example, a financial economist, an accounting and business analysis economist, a labor economist, a sales economist, a procurement economist within the profession of an economist, or a mechanical fitter; fitter, fitter, plumber as part of the working profession of a locksmith. In recent years, the practice of dividing the personnel of an enterprise into three main categories, depending on the functions performed, has become increasingly widespread: managers, specialists and performers. Distinguish between potential and actually used labor resources.

The latter characterize the actual functioning of the labor potential of the able-bodied population.

Labor resources as an economic category express the economic relations that take shape in society at a certain stage of its development in the process of production, distribution, redistribution and use of the able-bodied population in the country's economy.

The structure of labor resources is multifaceted. It includes the distribution of people according to certain classification criteria: by sex, age, education, place of residence (urban, rural), social groups, professions, areas of application of labor, and a number of other characteristics.

Human Resources- this is the part of the population that has the necessary physical development, knowledge and practical experience to work in the economy of the republic. Currently, the labor force includes the population of working age, that is, men 16-59 years old, women 16-54 years old.

Labor resources involved by the employer in production and interacting with material resources (equipment, raw materials, materials, etc.) become a very important factor in production. Without the labor of workers, the enterprise cannot produce products.

Moreover, in a developed market, all competitors have the opportunity to equip production with modern equipment, apply advanced technologies at approximately the same level. Therefore, only the owner who managed to attract people with high professional and business qualities to work, in other words, used the “human factor” with a high degree of return, can win the competition.

According to the nature of participation in production activities, employees are divided into the following groups:

Employees of the main activity (production personnel);

Non-core workers.

The first group includes employees of the enterprise employed in the manufacturing sector. The second category includes those employed in the social and cultural sphere, which is on the balance sheet of the enterprise (housing and communal services, preschool institutions, rest homes, clubs, the editorial office of a newspaper, a stadium, etc.). The ratio of communications workers in the main and non-core activities is approximately 97% and 3%, respectively.

On the basis of the functions performed, employees of the main activity are classified into the following categories:

1) workers- the functions of these workers are to perform certain operations for the manufacture of products and do not require special education.

Essential Workers are directly involved in the manufacture of products. In the telecommunications industry, two subgroups of the main workers are distinguished:

Working communications engaged in the processing of exchange and the provision of communication services to consumers, that is, direct work with subscribers and clients: telephone operators, telegraph operators, postal operators, postmen, telegram deliverers;

Working connections engaged in the operational and technical maintenance of communication facilities: fitters, antenna masts, battery workers, cable splicers.

Auxiliary workers work in auxiliary production and service facilities of the enterprise: drivers, storekeepers, loaders, carpenters, etc.;

2) specialists– the functions of these workers require special knowledge and education. Specialists work both directly in production departments: technicians, mechanics, engineers, and in functional, administrative departments: economists; accountants, HR inspectors; specialists of industrial and scientific laboratories and departments; quality and HOT engineers; OT engineers; marketing specialists, sociologists, lawyers, etc.;

3)leaders- these include the head of the enterprise, his deputies, chief specialists (chief engineer, chief accountant, chief economist), heads of workshops, departments and their deputies, senior foremen and foremen;

4)technical performers- these workers perform work on the preparation, execution and storage of documentation: clerks, timekeepers, secretaries, typists, accountants, archivists, copyists;

5)junior service personnel- watchmen, watchmen, cleaners.

The structure of labor resources is the ratio of different groups of workers on any basis. Knowledge of the structure is necessary to determine the directions for their effective use.

The ratio between individual groups of workers in the main activity forms structure of employees by categories of personnel. At different types of enterprises, this ratio is not the same and is determined by the nature of the services created and the level of technical equipment of production. So, at postal enterprises, the largest share is occupied by workers in the processing of exchange and customer service. Telecommunication enterprises are dominated by workers and specialists in operational and maintenance of equipment and communication facilities. At radio enterprises, the main staff is specialists. In the context of scientific and technological progress in the communications industry, especially in telecommunications, the proportion of workers engaged in the maintenance and management of technical facilities is increasing.

The ratio of communications workers by communications sub-sectors is sectoral structure of labor resources. The sectoral structure of workers is also changing. The proportion of postal workers is decreasing, while the share of telecommunications production personnel is increasing. This trend is explained by the accelerated pace of development of telecommunications as a sub-industry, which is the most advanced and user-friendly services, the demand for which is constantly growing.

The distribution of employees by professions and specialties determines the professional and qualification composition of personnel. A profession is a type of labor activity, a set of certain theoretical knowledge and practical skills. The specialty is formed within the framework of a particular profession, it requires a narrower professional training to perform work in a particular area of ​​production. Within the communications industry, there are such professions as postal workers, radio operators, telephonists, telegraph operators, etc. And the profession of a telephone operator, for example, includes such specialties as a long-distance telephone operator, a telephone operator of the GTS inquiry service. Within professions and specialties, all workers are divided into qualification groups depending on the complexity of the work, the necessary knowledge and practical skills. The ratio of employees by qualification groups and types of activity forms professionally-qualification structure. Depending on the complexity of the work, highly qualified, skilled and unskilled workers are distinguished. The working links involved in the processing of the exchange are divided into three classes (the highest class is the first). The workers servicing the equipment are assigned qualification ranks (the highest rank is the sixth). The qualification of engineering and technical workers is determined by the category: the highest, the first, the second, without a category.

Of all the resources of the enterprise, a special place belongs to labor resources. Currently, the labor market has been formed and is actively functioning, infrastructure has been created, unemployment has moved from hidden forms to legal ones. Labor resources, designed to combine the material and financial factors of production, are represented at the enterprise by its personnel.

Enterprise personnel consists of employees of various professional and qualification groups employed at the enterprise, both by individuals themselves, connected by an employment contract with the enterprise, and by a legal entity.

Under the staff of the enterprise is understood as the totality of employees of various professional and qualification groups employed at the enterprise and included in its payroll. The payroll includes all employees hired for work related to both core and non-core activities.

The concept of "labor resources of an enterprise" characterizes its potential workforce, "staff" - the entire staff of permanent and temporary employees, skilled and unskilled workers. Under the personnel of the enterprise is understood the main (full-time, permanent), as a rule, qualified staff of the enterprise or organization.

The composition and quantitative ratios of individual categories and groups of employees of the enterprise characterize the structure of personnel.

The personnel of the enterprise directly related to the process of production of products (services), that is, those engaged in the main production activity, represent industrial and production personnel. It includes all employees of the main, auxiliary, auxiliary and service shops; research, design, technological organizations and laboratories that are on the balance sheet of the enterprise; plant management with all departments and services, as well as services engaged in the overhaul and current repairs of equipment and vehicles of their enterprise.

Employees of trade and public catering, housing, medical and recreational institutions, educational institutions and courses, as well as institutions of preschool cultural education, who are on the balance sheet of the enterprise, are non-industrial personnel of the enterprise.

Workers of industrial and production personnel divided into two main groups - workers and employees. At the same time, in the group of employees, such categories of workers are usually distinguished as managers, professionals and employees. The assignment of employees of the enterprise to one or another group is determined by the all-Russian classifier of occupations of workers, positions of employees and wage categories, which essentially has the value of the all-Russian state standard. Workers are usually divided into main and auxiliary.

To leaders include persons empowered to make management decisions and organize their implementation. They are divided into linear, heading relatively separate economic systems, and functional, heading functional departments or services.

At state-owned enterprises, managers include employees holding the positions of heads of the enterprise and their structural divisions, deputy directors, chiefs, managers, managers, etc., as well as chief specialists (chief accountant, chief engineer, chief economist, etc.).

To specialists include employees engaged in engineering, economic, accounting, legal and other similar activities.

To actually employees include employees involved in the preparation and execution of documentation, accounting and control, housekeeping and office work (agents, cashiers, controllers, clerks, accountants, draftsmen, etc.).

Depending on the nature of labor activity, the personnel of the enterprise are divided into professions, specialties and skill levels.

At the same time, under profession a special type of labor activity is meant, which requires certain theoretical knowledge and practical skills, and a specialty is a type of activity within the profession, which has specific features and requires additional special knowledge and skills from employees.

The specialty determines the type of labor activity within the same profession. For example, economists are divided into planners, marketers, financiers, labor workers, etc. The profession of a turner is subdivided according to specialties - turner-carousel, turner-borer, etc.

Workers of each profession and specialty differ in the level of qualification. Qualification characterizes the degree of mastery of a particular profession or specialty by employees and is reflected in qualification (tariff) categories and categories. Tariff categories and categories are at the same time indicators characterizing the degree of complexity of work. The skill level of workers is determined by the categories that they are assigned depending on their theoretical and practical training.

For enterprises and organizations in the public sector, tariff and qualification characteristics (requirements) are established in the normative manner for industry-wide positions and professions, which may well be applied at enterprises in the non-state sector of the economy.

Tariff and qualification characteristics serve as the basis for the development of job descriptions, as well as differentiation in the level of remuneration of these workers on the basis of the tariff scale.

The tariff and qualification characteristics for each position consist of three sections: “Job Responsibilities”, “Must Know” and “Qualification Requirements by Pay Category”.

The "Job Responsibilities" section contains the main functions that can be obtained in whole or in part by an employee holding this position, and is the basis for the development of job descriptions directly in organizations that fix specific duties, rights and responsibilities of an employee.

The “Must Know” section contains the basic requirements for an employee with regard to special knowledge, as well as knowledge of legislative acts, regulations, instructions, other governing and regulatory documents, methods and means that must be used in the performance of official duties.

The section "Requirements for qualifications by pay categories" determines the level of professional training of an employee necessary to perform the duties assigned to him, and the required length of service.

The professional and qualification structure of the employees of the enterprise is reflected in the staffing table. The staff list of enterprises and organizations in the public sector is a document approved annually by the head of the enterprise and is a list of employees grouped by departments and services, indicating the category (category) of work and official salary. The revision of the staffing table is carried out during the year by making appropriate changes to it by order of the head of the enterprise. This document can also be used by enterprises of the non-state economy sector.

Human Resources represent the able-bodied part of the country's population, which, due to their psycho-physiological and intellectual qualities, is capable of producing material goods or services. Labor resources include people both employed in the economy and not employed, but able to work.

The concept of "labor resources" is used to characterize the working-age population throughout the country, region, sector of the economy, professional group. Within the framework of a separate enterprise, the most used concept is personnel.

Enterprise personnel- this is a set of individuals who are with the enterprise, as a legal entity, in relations regulated by a contract of employment. The main characteristics of the staff are: number and structure.

Personnel structure enterprises by the totality of individual groups of workers, united by any sign. All employees according to the degree of participation in production activities are divided into industrial and non-industrial personnel.

Industrial and production personnel are directly involved in the creation of material values: in production and its maintenance (these are employees of the main workshops, auxiliary and service units, plant management apparatus, research and development departments and services of the enterprise).

Non-industrial (non-production) personnel - employed in the maintenance of the household, socio-cultural sphere (medical, sanitary, housing and communal services), schools, kindergartens, subsidiary farms.

By the nature of the functions performed, there are categories of industrial and production personnel (PPP):

1. workers are directly involved in the production process. The division of labor according to the nature of participation in the production process classifies workers into main and auxiliary.

2. Leaders- perform the control function:

Top-level - general directors, deputy. director;

mid-level - shift, section, workshop supervisors;

· lower level - foreman, foreman.

3. Specialists(work in plant management services, workshops) are engaged in engineering training, conduct research, develop technology, organization of production and labor:

· top-level - chief specialist, head of department, department, sector, their deputies;

mid-level - engineers, economists, lawyers and others;

· Grassroots level - junior specialists, technicians, timekeepers, distributors of work.

4. Employees perform maintenance of production (copiers, draftsmen, accountants, clerks).

· Senior employee – accountant, statistician.

junior employee - secretary, courier, etc.

The structure of the personnel can be considered according to the following features:

1. The professional structure of the organization's personnel- this is the ratio of representatives of various professions or specialties (economists, accountants, engineers, lawyers, etc.) who have a set of theoretical knowledge and practical skills acquired as a result of training and work experience in a particular area. The professional division of labor is used for managers, specialists, employees, workers. Profession- the type of labor activity of the employee, associated with the implementation of a set of works, characterized by a certain method of influencing the object of labor through the use of appropriate tools. Speciality- a type of labor activity that differs from the profession in a more clearly limited range of work (toolmaker).

There are two concepts: profession and position. Under position understand a certain official place in the enterprise system associated with the performance of relevant work, characterized by certain rights, duties, responsibilities, powers. Professions are distinguished by the nature of the work performed.

2. Personnel qualification structure- this is the ratio of workers of different skill levels (i.e., the degree of professional training) necessary to perform certain labor functions. In our country, the skill level of workers is characterized by a category or class (for example, for drivers), and for specialists - by category, category or class. For example, according to the level of qualification, design engineers can hold the positions of “chief”, “leading”, “senior” designer of I, II and III categories.

3. Gender and age structure of the organization's personnel- this is the ratio of staff groups by sex (men, women) and age. The age structure is characterized by the proportion of persons of the corresponding ages in the total number of personnel. When studying the age composition, the following groupings are recommended: 64, 65 years and older.

4. Personnel structure by length of service can be considered in two ways: according to the total length of service and length of service in a given organization.

5. Personnel structure by level of education characterizes the selection of persons with higher education, including the level of training - bachelor, specialist, master; incomplete higher education (more than half of the term of study); specialized secondary; average general; lower secondary; initial.

The state of personnel at the enterprise is determined using the following coefficients:

1) staff attrition rate:

where Chuv is the number of employees laid off during the period;

Chsr - the average number of employees for the period.

2) frame acceptance rate:

where Npr is the number of employees hired for the period.

3) staff turnover ratio:

4) staff turnover rate:

, (5.4)

where Chuv is the number of workers dismissed during the period for absenteeism, at their own request, for violation of labor discipline.

Organization and regulation of labor

The organization of labor is a set of measures. aimed at the rational combination of workers' labor with the means of production in order to achieve high labor productivity and preserve the health and working capacity of workers. The organization of labor is called upon to create the most favorable conditions for the normal functioning and reproduction of the labor force, the comprehensive increase in the content and attractiveness of labor.

The main directions of labor organization are:

improvement of forms of division and cooperation of labor;

improving the training and advanced training of personnel;

rationalization of methods and methods of work;

improving the organization and maintenance of workplaces;

improvement of working conditions;

strengthening labor discipline;

improving the practice of labor motivation;

improvement of labor regulation.

An independent direction of labor organization is its rationing. Labor rationing is understood as the establishment of a measure of labor costs in the form of labor standards for the performance of certain operations (manufacturing of units of production) or the performance of a certain amount of work in the most rational organizational and technical conditions.

Labor standards are subdivided into time standards, production standards, service standards, and manageability standards.

Time standards represent the amount of working time required to manufacture a unit of production or perform a scope of work in specific organizational and technical conditions. The norm of time is measured in man-minutes, man-hours, man-days.

Output rate - the established amount of work that employees or a group of employees (link, team) of appropriate qualifications must perform per unit of working time (hour, shift, etc.) in certain organizational and technical conditions.

The output rate (Нvyr) is inversely proportional to the rate of labor costs and is determined by the formula:

Hvr = (T * Kr) / Hvr,

where Hvr is the rate of labor costs per unit of work;

T - duration of working time (hour, shift);

Kp - the number of workers involved in the performance of work.

The service rate is the number of production facilities (equipment units, workplaces, production areas, etc.) that an employee or group of employees of the appropriate qualification must service per unit of time in certain organizational and technical conditions.

The controllability norm is the number of employees (the number of structural units) that one manager should manage.

To establish labor standards, analytical and experimental-statistical methods of labor rationing are used. The analytical method involves a scientific approach to the formation of norms and provides for the following operations: the study of the labor process, dividing it into its constituent elements; study of all factors affecting labor costs; designing a more perfect composition of the operation and methods for its implementation; development of measures to improve the maintenance of the workplace; calculation of time to complete the work; introduction of the norm into production.

The analytical method of rationing is differentiated into the analytical and calculation method, in which ready-made time standards are used, and the analytical and research method, in accordance with which the standards are determined by using timekeeping, photographs of the working day, and a selective method for studying the loss of working time.

With the experimental-statistical method, the current situation at the enterprise in previous periods is considered as a basis for comparison with the planned period.

Forms and systems of remuneration

Salary- this is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, collective agreements and local regulations.

Forms of remuneration:

a) piecework - The basis of piece-rate wages is the piece rate per unit of production, work and services.

b) time-based form wages when it is impossible or inappropriate to establish quantitative parameters of labor

and the employee receives wages depending on the number of hours worked and the level of his qualifications.

The main difference between them is the underlying way of accounting for labor costs: with piecework - accounting for the quantity of goods produced of good quality, or accounting for the number of operations performed, with time - accounting for hours worked.

the essence of the cost of production and its types

Production cost- represents the current costs of the company for the production and sale of products, works and services, expressed in monetary terms.

Functions:

1) accounting and control of costs for the production and sale of products

2) it is the basis for the formation of wholesale prices for the company's products.

3) an economic justification for the expediency of investing in the reconstruction of the technical expansion of an existing enterprise.

4) the basis for determining the optimal size of the company

5) is an economic justification for the adoption of any management decisions.

Plan and take into account the following cost indicators.

1) unit cost of production

2) the cost of commercial and sold products

3) the cost of comparable commercial products.

4) the cost of one ruble of marketable products

Z1r \u003d C / Vtp (volume of manufactured products)

If costs are less than 1, then profit is obtained.

If costs = 1, then pays for its costs

If the cost is greater than one, then the firm is operating at a loss.

The main types of cost:

1) workshop- is determined by the sum of the costs of all the shops of the company and includes the costs of production and general production costs (payment for the management of the shop, depreciation, and current repairs of fixed assets and labor protection costs.

2) production- is defined as the sum of the workshop cost of general business expenses (wages of the firm's management apparatus, expenses for the maintenance of security, travel expenses, telephone expenses, expenses for light transport and depreciation of fixed assets for general production purposes.

3) complete or commercial: the sum of the production cost and the costs associated with the sale of products.

Cost types

The enterprise in the course of its activities makes material and monetary costs for simple and extended reproduction of fixed assets and working capital, production and sale of products, social development of its teams, etc.

There are three types of cost to be taken into account:

• shop cost, including costs for the production of products within the workshop, in particular, direct material costs for the production of products, depreciation of workshop equipment, wages of the main production workers of the workshop, social security contributions, expenses for the maintenance and operation of workshop equipment, general workshop expenses;
• production cost (cost of finished products), in addition to the workshop cost, it includes general factory expenses (administrative, managerial and general business costs) and auxiliary production costs;
• full cost, or cost of sold (shipped) products, - an indicator that combines the production cost of products (works, services) and the costs of its implementation (commercial costs, non-production costs).

Its real definition in the enterprise is necessary for:

Marketing research and making decisions on their basis to start the production of a new product (provision of a new type of service) at the lowest cost;

Determining the degree of influence of individual cost items on the cost of products (works, services);

Pricing;

The correct determination of the financial results of the work, and, accordingly, the taxation of profits.

In addition, a distinction is made between planned and actual costs. Planned cost is determined at the beginning of the planned year based on the planned expenditure rates and other planned indicators for this period. Actual cost is determined at the end of the reporting period on the basis of accounting data on actual production costs. The planned cost and the actual cost are determined by the same methodology and for the same cost items, which is necessary for comparing and analyzing cost indicators.

Thus, the study of the cost of production allows us to give a more correct assessment of the level of profit and profitability indicators achieved at enterprises. But for a correct assessment and analysis of the cost of production, it is not enough to know only the definition of this indicator. A very important side in this matter is the consideration and study of the cost items of the enterprise included in the cost. Naturally, within the framework of the course work, it is impossible to cover all the cost items of an industrial enterprise, so it is necessary to highlight the most basic ones. This will be devoted to the corresponding section of the course work.

classification of costs forming the cost of production.

Product Cost Cost Classification

a) at the place of origin

1) production costs: all types of costs directly related to the manufacture of products.

2) commercial costs: associated with the sale of products.

b) expediency

1) production costs that are justified and expedient under the given conditions of production.

2) unproductive costs - which are formed for reasons related to the shortcomings of technology and the organization of production, etc.

c) according to the method of attributing to the cost of individual products

1) direct costs - associated with the manufacture of products and, according to established standards, relate to the cost price (raw materials, materials, fuel, energy);

2) indirect costs: they cannot be calculated for individual products. Because they are associated with the manufacture of several types of products. These costs are grouped into complexes and then included in the cost of specific products by distribution in proportion to any conditional base. As a distribution base for general production and general household th, the basic wages of production workers are taken. The production cost is used to allocate costs.

Нр (distribution rate) = basic salary fund. boards / production of workers

d) in relation to the technological process

1) the main costs associated with the technological process of manufacturing products.

2) overhead costs - which are not related to the manufacture of products

These include: shop expenses, general business, commercial.

e) according to the degree of dependence of the volume of production.

1) variable costs - the amount of which directly depends on changes in the volume of production.

2) fixed costs - the absolute value of which does not change or changes slightly when the volume of production changes.

E) according to the degree of uniformity

1) elemental - expenses that cannot be divided into component parts (costs for raw materials, basic materials;

2) complex - consisting of several homogeneous costs (general production, general business expenses).

Labor resources of the organization - this is a combination of mental and physical abilities of employees of various professionally qualified groups employed in the organization and included in its payroll.

The results of the organization's activities and its competitiveness largely depend on the quality and efficiency of the use of labor resources. Labor resources set material values ​​in motion, create a product, create value (more than their value) and surplus capital in the form of profit.

Personnel of the organization (personnel, labor collective) - This is a set of individuals who are in a contractual relationship with the organization. A properly selected work team is a team of like-minded people and partners who are able to realize, understand and implement the ideas of the organization's management. In this regard, the personnel policy of the organization is based on determining the needs for labor force (depending on the specifics and characteristics of the organization's activities) in terms of its quantity and quality, the form of its attraction and replenishment, as well as the development of measures to improve the efficiency of its use.

The structure of the organization's personnel- this is a set of separate groups of workers, united on any basis.

The entire staff of the organization is divided as follows:

• - payroll employees of the organization - these are all employees hired for permanent and temporary work in the organization related to its main and non-main activities, for a certain period (indefinite or fixed-term).
• - Production personnel directly engaged in production activities and maintenance of the production process (employees of the main and auxiliary workshops, plant management apparatus, laboratories, research and development departments, computer centers, etc.).
• - Non-production personnel - workers employed in housing, communal and subsidiary farms, health centers,

dispensaries, educational institutions, etc.

By the nature of the functions performed The staff of the organization is divided into the following categories.

• 1. workers- are directly involved in the production process, i.e. create material values ​​or perform work on the provision of production services and the movement of goods. Workers are divided into main and auxiliary.
• - Essential Workers directly create commodity (gross) output and are employed in technological processes (changing the shape, size, position, structure, physical, chemical and other properties of objects of labor).
• - Auxiliary workers service equipment and workplaces in production shops, as well as all workers of auxiliary shops and farms.
• 2. Leaders - head the organization, its structural subdivisions and perform the management function. Depending on the management functions performed, they are divided into managers:
  • - grassroots - foremen, foremen, heads of small workshops, heads of structural divisions, etc.;
  • - middle management- chiefs of the shift, section, etc.;
  • - top management- General directors, their deputies, chief accountants, etc.
• 3. Specialists - employees employed in the functional divisions of the organization - engineers, economists, accountants, lawyers, technicians, etc.
• 4. Employees- carry out accounting, control, paperwork and other functions - clerks, cashiers, timekeepers, accountants, etc.

The ratio of different categories of workers in their total number characterizes the structure of labor resources organization, which can also be determined by such characteristics as age, gender, level of education, work experience, qualifications, etc.

The professional and qualification structure of labor resources is formed according to the principle of professional and qualification division of labor.

Profession - a type of labor activity that requires certain knowledge and practical skills, which are acquired through general or special education and practical experience.

Speciality - a type of activity within a particular profession that has specific features and requires additional special knowledge and skills to perform work in a particular area (for example: an economist-accountant, a plumber, etc.).

Qualification - determines the level of knowledge and labor skills of employees in the specialty, which is reflected in the qualification (tariff) categories, categories. Tariff categories and categories are also indicators characterizing the level of complexity of work. According to the level of qualification, workers are divided into unskilled, low-skilled, skilled and highly skilled.

The structure of the workforce of the organization can be measured and reflected by the following absolute and relative indicators:

• - list and attendance number of employees on a certain date;
• - the average number of employees for a certain period;
• - the share of employees of individual structural units (groups, categories) in the total number of employees of the organization;
• - the rate of growth (increase, decrease) in the number of employees for a certain period;
• - average category of workers of the organization;
• - the proportion of employees with higher or secondary specialized education in the total number of employees and employees;
• - average experience in the specialty of managers and specialists;
• - staff turnover for the admission and dismissal of employees;
• - capital-labor ratio of workers, etc.

payroll employees of the organization - this is the number of employees on the payroll for a certain number or date, taking into account the employees accepted and retired on that day.

Turnout number - is the number of employees on the payroll who came to work.

The difference between attendance and payroll characterizes the number of all-day downtime (holidays, illnesses, business trips, etc.).

To determine the number of employees for a certain period, the average headcount indicator is used.

It is used to calculate labor productivity, average wages, turnover rates for hiring and firing, staff turnover, capital-labor ratio and a number of other indicators.

To determine labor costs, as well as to determine the amount of remuneration, a record of the time of work of the staff is kept. The basic units of accounting for working time are man-day and man-hour. In man-days, attendance and absence from work are taken into account, which are reflected in the time sheet. The turnout consists of actually worked days and all-day downtime. A man-day is considered worked if the employee showed up for work and actually started it. Absences are taken into account for the following reasons: holidays, regular vacations, maternity leave, illness, other absences permitted by law and administration. According to the accounting of working time, the calendar fund of man-days is determined (the sum of attendances and absences).

The state of the labor resources of the organization can be determined using a number of coefficients, consider some of them.

- The structure of the personnel of the organization- characterized by the ratio

where SChR, is the average number of employees of the / "-th category, people;

SHR - the total average number of all employees, people. - Planned number of employees - characterized by the ratio of the planned output (sales of goods, provision of services, performance of work) and the effective fund of the main working time:

where VP is the planned volume of gross output (sales of goods, provision of services, performance of work), standard hour;

EFvr - effective fund of the main working time in the planned period, h.

- The ratio of the number of main workers:

where BP is the average number of auxiliary workers, people;

P - the average number of all workers of the organization, people.

Labor market relations is one of the most important aspects of an organization's work. Despite the technical capabilities, organizational and managerial advantages, an organization cannot work effectively without an appropriate human resource. Ultimately, all the activities of the organization depend on the human factor, the qualifications of employees, their ability and desire to work.