INTRODUCTION
The concept of standards and norms
Classification and characteristics of standards and norms
Labor standards, their types and purpose
Material standards, their types and application
Methods for developing planning standards and norms
Mechanisms for the interaction of standards and planned indicators
CONCLUSION
Practical task
Bibliography
INTRODUCTION
Free market relations are based on the interaction of the necessary planning requirements and indicators that take into account the interests of producers and consumers of goods. The solution of these issues is possible with the help of a system of planning and economic standards and norms that aim any production to obtain a high end result of production and financial activities.
High end results of production must be ensured at all stages of marketing, planning, organization, management, sales, investment and other activities of the enterprise related to each other unified system plans and rules. In market relations, intra-production, or intra-company, planning becomes, therefore, a priority area of scientific-practical, industrial-economic and financial-economic activities. It allows, without any special expenditure of resources, to draw up the necessary plan-forecast for the implementation of various works at an early stage in the development of the upcoming project. innovative project. At the final stages of designing various types of activities, production of products or works, planning serves as the basis for establishing refined final results and costs, choosing optimal organizational and managerial recommendations, making sound economic decisions on the feasibility of applying any investment project in specific production conditions. The accuracy and validity of decisions made at all levels of management largely depends on the quality of the decisions used at various stages planning economic standards and norms.
The concept of planning standards and norms
In modern economic literature, there is no single generally recognized concept of norms and standards.
The term "norm" in Latin means the guiding principle, rule, pattern. The norm is a scientifically based value of the consumption of certain economic resources in specific production and technical conditions.
The standard is the estimated value of the cost of working time, material and monetary resources used in labor rationing, production planning and economic activity enterprises.
Calculated norms and standards can simultaneously be both absolute and relative values. So, when planning labor costs, the time standards are most often the initial ones, and the calculated time standards are the derivatives. When establishing planned indicators of material costs, on the contrary, the consumption rate of various types of raw materials serves as the basis for obtaining a production standard working capital etc.
Standards are a fundamental economic category that has its own specific scientific and practical content, as well as a form of manifestation, for example, labor or material costs per unit: min/pc. or kg/piece Thus, the standard is a universal measure of consumption and use of various economic and production resources. With their help, the most important indicators of the planned, organizational and managerial activities of enterprises are established and regulated, the course of production processes, their duration and frequency are determined. They serve as a measure of the efficiency of the enterprise, a kind of standard for the development of technology, technology and organization of production, the level of quality and competitiveness of products. The standards are a unified intersectoral value and must ensure full compliance with the development of the planned facilities, taking into account changes in the internal and external conditions of the enterprise.
Norms, unlike standards, have a specific industry or intra-production purpose. They are established for the relevant local conditions of the workplace or a certain type of production and should reflect both general patterns and specific features of the development of the enterprise and changes in the cost of economic resources, with allowable restrictions, within the planned time frame for their use. Norms are usually developed for a short-term, predetermined period of their application, under given production conditions, taking into account various production and economic factors. The norms are subject to revision in accordance with the change in norm-forming factors. In terms of their meaning, norms and standards can be absolute and relative, general and particular, planned and actual, prospective and current, quantitative and qualitative, etc.
From a practical standpoint, the norms and standards are the initial values and indicators used in the planning and evaluation of various types of activities, works and services performed. They form a whole system of economic, financial and other norms and standards and constitute the regulatory framework for planning.
Classification and characteristics of standards and norms
In the planned activities of the enterprise, various standards and norms are widely used.
In market conditions, reducing the consumption of resources, reducing labor, material and other costs for the production of products and the provision of services becomes a necessary economic requirement for planning, organizing and managing production. Therefore, the manufacturer wins in the market, which most economically spends limited resources and achieves their minimum consumption per unit of output.
In accordance with the economic processes and mechanisms existing in market conditions, the whole variety of regulatory materials is classified according to the following criteria:
1. By types of resources, it is necessary to distinguish between standards and norms that regulate the amount of costs of means of production, objects of labor, work force for the production of a unit of production, the performance of work or the provision of a service.
2. According to the stages of production, there should be standards for current, insurance, technological, transport and production stocks materials, as well as work in progress, semi-finished products, components and finished products.
3. According to the functions performed, the standards can be planned, economic, technical, organizational, social, labor, managerial, etc.
Norms and standards at enterprises are the basis for the implementation of such important planning functions as determining the volume and timing of production, justifying costs and results, etc.
4. By the time of action, the standards are prospective, annual, current, conditionally permanent, temporary, one-time and seasonal.
5. According to the scope of distribution, intersectoral, sectoral, intra-production, international, republican, federal, regional, municipal standards are distinguished.
6. According to the methods of establishing, scientifically based standards, calculation and analytical, experimental, analytical and research, reporting and statistical and others are distinguished.
The essence of scientifically based norms lies in their compliance with the optimal values of resource costs for specific production conditions, taking into account the current system of restrictions.
Calculation and analytical norms are developed on the basis of the analysis of equipment, technology and organization of production under given conditions.
Experimental norms are established on the basis of experimental data obtained in real conditions.
Analytical and research standards are developed on the basis of analysis and research of existing technological processes with the subsequent establishment of a theoretical or empirical relationship between the main factors of production and the amount of resource expenditure.
Reporting and statistical are usually established according to the operational, accounting or statistical reporting of the enterprise.
7. According to the form of expression of their values, tabular, graphical and statistical standards are distinguished.
Tabular and graphical tables are usually used when setting analytical and other norms manually.
Analytical are expressed, as a rule, in the form of empirical dependencies and are used in setting standards with the help of computer technology.
8. According to the degree of detail, the standards are divided into individual and group, differentiated and enlarged, private and general, specific and consolidated.
Individual, private and differentiated standards are developed in relation to specific materials, products and processes.
Group, general and enlarged norms are established for homogeneous work or processes of the same type, without detailing the calculation of individual elements.
9. According to the numerical values, norms and standards can be optimal, permissible, maximum, minimum and average.
10. By intended purpose standards are expenditure, which determine the amount of resource costs, estimated - determine the effectiveness of their use, operational - determine their duration and the order of use.
Labor standards, their types and purpose
The system of labor standards is a set of regulated labor costs for the implementation of various elements and complexes of work by the personnel of the enterprise.
In planning and economic activity, a variety of labor indicators are used, which include the following norms and standards.
Time norms - express the necessary or scientifically justified costs of working time for the manufacture of a unit of production, the performance of one work or service in minutes or parts (min/piece, h/piece).
Production rates - establish the required volume of production for the corresponding planned period of working time. The value of the norm is determined in natural measurements (pieces, meters, etc.). The final result of work per shift, hour or other period of time.
Service rates - characterize the number of jobs, the size of the area and other production facilities assigned to one worker, group, team, etc.
Manageability standards - regulate the number of subordinate employees of one head of the relevant department of the enterprise.
Normalized production tasks - set for one employee or team the planned volumes and range of manufactured products of work or services performed for a given period of working time. The value of production tasks is measured in natural, labor and cost units (pieces, shares, standard hours, standard rubles).
These labor standards do not exhaust all the characteristics of labor, technological and production processes and which are necessary when planning costs and results. Therefore, in order to plan and rational use resources, it is necessary to further express labor standards in two objectively existing forms of costs: labor time and labor force. The first set the amount of time spent on the performance of a unit of work. The latter determine the amount of consumption of physical and mental energy of a person per unit of working time or per product.
Working hours include:
Duration standards - determine the estimated amount of working time during which work can be performed on one machine or workplace. Measured in minutes, hours, days;
Labor intensity standards contain the planned value of the cost of living labor for the production of one product, the performance of a unit of work or service. Measured in man-hours, man-minutes or standard hours.
In the planned activities of the enterprise, the following applies:
Technological labor intensity of products, which expresses the labor costs of the main workers who carry out the technological impact on the objects of labor. Represents the total piece time in minutes or hours;
Production labor intensity, which includes the labor costs of the main and auxiliary workers for the production of a unit of output, performance of work or service;
The total labor intensity of products, which characterizes the total amount of labor costs of industrial and production personnel for the production of a unit of output or a certain amount of work. It includes the total labor costs of the main and auxiliary workers and production specialists.
When planning full labor intensity, it is necessary to allocate direct and indirect labor costs for production. Direct costs per unit of production are established by appropriate calculations. Indirect costs are determined as a percentage of direct costs.
The norms of labor costs characterize the costs of physical and mental energy and are determined by the permissible indicators of the pace or speed of a person’s work, the intensity of labor, the consumption of human energy, the degree of employment of workers, their level of fatigue, the severity of labor, etc. They are used in planning optimal working conditions for employees, substantiating the normative intensity of labor, as well as reducing the severity of labor and establishing norms for compensatory surcharges when working in adverse working conditions.
In order to improve planning at the enterprise, it is also advisable to divide all the norms into two interrelated groups - the norms of labor costs and the norms of labor results. The norms of labor results are usually set on the basis of the norms of time. These are, first of all, production standards and normalized production tasks. For example, the production rate in general terms is determined by the ratio of the established period (hour, shift, month) to the rate per unit of work (min / piece).
Material standards, their types and application
Material standards are an important component economic planning regulatory framework enterprises, which characterizes the amount of consumption of the main production resources for the manufacture of products, the performance of work and services, taking into account the existing laws of supply and demand.
In accordance with the structure of the production process, the main economic resources and material standards, in addition to the considered norms of living labor, include the norms for the expenditure of objects of labor and means of production.
The cost rates of objects of labor determine the planned amount of consumption of basic materials, fuel, electricity and other costs necessary for the production of a unit of product or service.
The composition of the cost rate of material resources includes reasonable planned and estimated values of the useful consumption of raw materials and materials, as well as waste and loss of material due to the technology used and the organization of production. V engineering production, for example, the rate of consumption of material resources for one product includes the net mass of the machined part and the amount of technological waste (chips). Therefore, the planned mass of materials consumption for one product should include the mass of the designed workpiece, taking into account the technology of its processing.
The rate of consumption of basic resources does not include waste and loss of material caused by deviation from technology, defects, as well as auxiliary work (testing, tooling, etc.).
In market conditions, when planning, not only consumption rates are used, but also standards for the use of material resources.
The rate of use of costs is determined by the value of the coefficients characterizing the ratio of useful consumable material to the established rate per unit of production, for example, the mass of a part to the mass of a workpiece. The higher the coefficient to one, the more economical production, less waste and losses, lower labor intensity and production cost.
The cost standard for labor and production means determines the need for an enterprise in jobs, production space, technological equipment, tools and other fixed assets to perform a specified amount of work or services. Since the main production assets are long-term resources, then the standards for their costs are determined, as a rule, for the annual volume of production or other planning and accounting units. The most important standards that characterize the planned or actual level of use of fixed assets include such indicators as the mode of operation of equipment, shift and load ratios of machine tools, standards of capital productivity and profitability of fixed assets, duration of overhaul cycles, etc.
The composition of material standards also includes the norms of current, technological and insurance stocks of materials, standards of work in progress, finished products, etc.
Standards for the stock of materials are determined depending on the value of their average daily consumption and the next period of purchases or the interval for the receipt of the ordered batch by the enterprise. When planning, one should distinguish between the maximum, average and minimum values of the standards of inventories.
Planned stocks of materials should ensure the smooth running of production. Therefore, it is required that their maximum value is periodically restored at the calculated level. The minimum stock must comply with the insurance standard. The period between the supply of resources or the duration of the intervals is established on the basis of the contractual market relations of the enterprise with its suppliers of materials. Its duration is measured by the number of calendar days between the next purchases of materials.
Standards for the organization of production characterize the optimal ratio between the main elements of labor, technological and production processes, as well as the amount of consumption of economic resources in various units of measurement and the dynamics of their movement through all stages of processing and divisions of the enterprise.
The main calendar and planning standards for the movement of resources by stages of production include indicators of the production cycle, the size of batches for launching the production of parts, equipment setup time, etc.
External standards are indicators of quality, manufacturability and cost-effectiveness of products.
Methods for developing planning standards and norms
The norms and standards of various resources must meet many requirements of the modern market. First of all, their values must be scientifically substantiated and progressive, real and stable, objective and dynamic, as well as accessible and convenient for calculations.
The main methods for developing norms and standards are:
1. The method of scientific substantiation of norms and standards makes it possible to take into account a complex of technical, organizational, economic, social and other factors when establishing them. In essence, this method allows in each specific case to find the optimal value of a particular norm for various options for combining the use of resources.
The essence of the scientific substantiation of the labor cost rate is the choice of its optimal value and the defining characteristics of the technological process and other production constraints, the main of which are the costs of various resources. In the problems of establishing time standards, for example, the necessary result of production is the production of a unit of production with given specifications and quality requirements. When substantiating service standards and numbers, the main result of production is the implementation of an annual or monthly output program.
The introduction of a system of restrictions determines the range of allowable values of the resource cost rates, as well as the optimal cost rates for the existing degree of restrictions. In the general case, the optimal or scientifically substantiated norms are those of the acceptable variants of the norms and the conditions for their use, under which the maximum economic effect is achieved.
2. The calculation and analytical method is based on the division of the work performed and the resources expended into constituent elements, the analysis of the conditions and scope of work and resources, the design of rational options for the use of objects of labor, means of production and labor, and the calculation of the need for appropriate resources for the specific conditions of the enterprise. When using the calculation and analytical method to establish, for example, labor cost norms, the following methods are used:
The analysis of the planned work on its structural elements is carried out;
A rational composition of labor and technological processes is being designed;
The required means of labor and technological equipment are substantiated;
Optimum operating modes of equipment and forms of labor organization are selected;
The time spent on the operation is calculated;
Organizational and planning measures are being developed to introduce the projected norms at the enterprise.
This method has found the greatest distribution in setting the norms of material and labor costs.
3. The analytical research method is used to substantiate the necessary norms in the conditions of the current production based on observations and experiments. According to the data received, relevant norms are being developed. Due to the great complexity of collecting primary results, the method is mainly used for the development of various normative materials.
4. The experimental, or experimental, method of developing standards is to determine the costs of labor, raw materials and materials based on measurements of their useful consumption, losses and waste, determined in laboratory or production conditions. In production, such standards are considered to be experienced, established by the experience of craftsmen, managers, technologists or other specialists.
5. The reporting and statistical method lies in the fact that the norms for the cost of production resources are established on the basis of reporting or statistical data for the past period. The basis of such norms is usually formed during the reporting period, the average actual cost of resources. In its content, this method is summary and allows, unlike the analytical one, to determine the approximate norms of resource costs in general for the entire work or detail. The disadvantage of the method is that the reporting and statistical norms used do not contribute to the efficient use of limited production resources.
In addition to the considered methods, microelement or differentiated, averaged or comparative, direct or indirect methods and others can also be used in intra-production planning.
The system of planning and economic norms and standards in the conditions of market relations should be created and function on the basis of compliance with the following provisions and requirements:
1. Achieving the unity of the applied methods and techniques for determining the cost of resources for the production of products, works, services;
2. Comprehensive formation of a regulatory framework for balanced planning of all performance indicators of the enterprise;
3. Systematic updating and ensuring a high degree of progressiveness of existing norms and standards based on the reflection in them of the processes of development of technology, technology and organization of production;
4. Ensuring comparability and equal intensity of norms and standards formed at different levels of planning and in different departments of the enterprise;
5. Application automated system collection, accumulation, development and substantiation of norms and standards for the expenditure of production resources;
6. Incentives for personnel of various categories of workers and specialists for the efficient use and savings in resource consumption.
The relevant functional services and production units are involved in the development of various norms and standards at enterprises. Labor standards are developed by employees of departments, departments and bureaus of labor organization of enterprises. Material standards - by employees of the departments of marketing, technology, production, mechanics, energy, etc.
Many economic standards are formed under the action of the market or regulated by law: discount rates for loans, minimum wages.
Mechanisms for the interaction of standards and planned indicators
In the conditions of market relations, enterprises operate a whole system of interconnected planning and economic indicators and mechanisms that determine the final result of production and economic activities. They play a very important regulatory role in modern production. In market conditions, the main end results are financial indicators that determine the total amount of profit or income of the enterprise. On the value of the final financial indicators influenced by many indicators that are grouped in such areas as the production and development of new products, labor and social development, logistics, finance, investment, etc.
There is a very strong mechanism of interaction between norms and plans. So, for example, the consumption rate, that is, the sale of products, is preceded by a certain production plan.
At machine-building enterprises, a complex system of market impact on the main results of production is formed by many interconnected mechanisms that establish a high degree of dependence between such planned and economic indicators as demand and volume of production, supply and number of personnel, employment of workers and labor efficiency, results labor and personal income of workers, etc.
Consequently, the planning and economic mechanism is determined by the interaction of various indicators, the main constituent elements of which can be both initial standards and norms, and final planned indicators. The most significant in the production and economic activities of enterprises are the mechanisms of balance between production and consumption. But if the volume of production within a certain period of operation of the enterprise can be planned in advance with high accuracy, then the volume of sales is more prone to forecasting in market conditions.
In world practice, there are two main ways to achieve a balance between production and consumption specific product. The first is through the so-called rationing mechanism, which consists in drawing up a given equilibrium plan based on progressive norms of resource consumption. The second is through the operation of the law of supply and demand. In this case, when developing plans, it is necessary to take into account not only the volumes and norms of supply and demand, but also the magnitude of market prices and the cost of production. Consequently, in the practice of market planning, it is necessary to make fuller use of the mechanisms of interaction of all planned indicators with final optimal results, which is ensured by the balance and balance of plans for the production and sale of products, for labor and the number of employees, for income and expenses, and many other interrelated indicators.
CONCLUSION
In the practice of market planning, it is necessary to make fuller use of the mechanisms of interaction of all planned indicators with final results in order to achieve savings on limited resources and increase production efficiency. To do this, it is necessary to apply scientifically based consumption rates for all production resources, primarily the cost of labor, objects of labor and means of production. Such progressive standards serve as the basis for the development of all indicators of a comprehensive plan for the socio-economic development of the enterprise and the preparation of a business plan for the production and sale of products.
Thus, in modern market conditions, enterprises of different forms of ownership should use planning norms and indicators that are different in content and purpose. At state and municipal enterprises, both free or calculated market indicators, as well as approved or mandatory plans-orders or state (municipal) orders-orders for the production of the most important types of products and the performance of work can be used. At all enterprises and firms, the balance and balance of plans for the production and sale of products, for labor and number of personnel, for the introduction of new technology and investment, for income and expenses, and many other interrelated indicators must be ensured. The mechanism of interaction of the main planned indicators should be interconnected not only for various types of enterprise activities, but also for all stages of production, as well as the duration of the plans. Such a comprehensive interaction of planned indicators will contribute to the achievement of high market results at each enterprise or firm. The mechanisms that exist in the market for the impact of planned standards and indicators on the final results of the economic and financial activities of enterprises will be disclosed in detail when considering various types of strategic, technical and economic, operational production and other systems and types of production planning.
Practical task
Draw up a plan for the production of parts for hydraulic presses, taking into account the production capacity of the mechanical section. Construct a diagram of the production capacity of the site equipment and propose measures to eliminate its bottlenecks.
According to the forecasts of the marketing service, the demand for manufactured products is expected to be in the amount of 100 * n + 8000 conventional units, and 54% of these data are supported by signed contracts and agreements of intent.
The number of machines on the site and the complexity of manufacturing a set of products:
The section works in two shifts, the duration of the shift is 8 hours. The loss of time associated with the repair of equipment is on average 3.6%. The average selling price is 5000 rubles. for the party. The average variable costs per batch are 4,600 rubles, with the cost of raw materials and materials accounting for 68% of the costs, the cost of fuel and energy for technological purposes - 7%, the formation of a payroll - 20%, fixed costs production is - 600,000 rubles.
1. We determine the expected demand for products (C n) according to the formula:
Where n = 4 according to the variant of the problem.
2. We determine the effective annual fund of the operating time of one machine (F e 1):
, where
The number of working days in the billing year (we accept = 250 days);
Number of shifts in the work area;
t cm - the duration of the work shift;
K and - the utilization rate of the machine.
K u \u003d 1-p \u003d 1 - 0.036 \u003d 0.0964; where p is the loss of time for repairs, in shares;
3. Determine the effective operating time of a group of machines on the site ()
m is the number of machines in one group.
We summarize the calculation data in table 1. in the form of available production capacities.
4. We determine the necessary fund of time (F n) for the implementation of the production program, which is equal to the expected demand, according to the formula:
Norm of time for a set (min);
Expected demand for products (c.u.).
The calculation data are also summarized in Table 1.
ΔF \u003d F e gr - F n gr, where
ΔФ - loss or lack of capacity for the implementation of the production program.
Table 1
| equipment | machine tools (unit) | equipment group power | norm of time per set (min., h.) | time to run the program | current and excess | Power |
| m | ΔF | |||||
| Turning | 10 | 38 560 | 28560 | +10000 | + | |
| Milling | 8 | 30 848 | 140 min. = 2.33 h. | 19572 | +11276 | + |
| Drilling | 4 | 15 424 | 70 min. = 1.17 h. | 9828 | +5596 | + |
| planing | 5 | 19280 | 120 min. = 2.0 h. | 16800 | +2480 | + |
| grinding | 7 | 26 992 | 160 min. = 2.67 hours | 22428 | + 4564 | + |
Fig.1. Site Equipment Production Capacity Diagram
It can be seen from the production capacity diagram (Fig. 1) that the production capacities for all groups of equipment to fulfill the production program are redundant, so the production plan is 8400 c.u. e. - at the level of expected demand.
2. Calculation of indicators of the plan for the production of press parts of the mechanical section:
1) Calculation of proceeds from the sale of products or sales price (C):
C p - average price sales per batch of parts
2) Calculate the volume of average variable costs (And lane):
1) We calculate the rest of the variable costs in% of the volume of variable costs, then we calculate the profit and enter the data in table 2.
2) Production costs are calculated by the formula:
Z p \u003d I lane + I post \u003d 60641367.5 + 600000 \u003d 61241367.5 (rub.)
table 2
| Cost price | The value of indicators | |
| in thousand rubles | v % | |
| 1.Production costs | 61241,4 | 92,9 |
| a) Variable costs | 60641,4 | 92 |
| including raw materials and materials - 68% | 44822,2 | 68 |
| fuel and energy - 7% | 4614,05 | 7 |
| wage fund - 20% | 13183 | 20 |
| other variable costs | 3295,75 | 5 |
| b) Fixed costs | 600 | 0,91 |
| 2. Profit | 4673,6 | 7,09 |
| 3. Selling price | 65915 | 100 |
Profit is defined as the difference between the selling price and production costs according to the formula:
- fixed costs;
3. Analyzing table 2, we see that the price is dominated by variable costs - - 92%, and the profit is only P - 7.09%
10. Product profitability is:
C p - the cost of production, which is equal to all production costs
C p \u003d I lane + I post \u003d 60641.4 + 600 \u003d 61241.4 (thousand rubles)
Conclusion. The production capacity for all groups of equipment for the implementation of the production program is redundant, so the production plan is 8400 cu. i.e., at the level of expected demand.
Bibliography
1. Planning at the enterprise: Textbook / Comp. V. D. Zharikov, V. V. Zharikov – Tamb. state tech. un - t. Tambov, 2007. - 30 p.
2. Goremykin V. A., Bugulov E. R., Bogomolov A. Yu. Planning at the enterprise. - M. 1999, 323 p.
3. Egorova A. I., Savrukov N. T., Egorova E. A., Savrukov A. N. Planning at the enterprise and firm. - Lecture notes. - St. Petersburg: Polytechnic, 2003. - 182 p.
4. Alekseeva M.M. Company activity planning: Educational and methodical allowance. - M.: Finance and statistics, 1997. - 156 p.
5. Krayukhin G.A. Planning at enterprises (associations) of the machine-building industry: Textbook. - M .: VSh, 1984. - 640 p.
6. Bukhalkov M.I. Planning at the enterprises of mechanical engineering. Tutorial. - Samara: SamGTU, 1995. - 56p.
7. Economics of the enterprise. Textbook / Ed. O.I.Volkova. - M .: Infra - M, 1997. - 416 p.
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According to the form of reflection of costs and results of labor, two types of norms are distinguished. The first includes those that are presented in the expenditure form: the rate of time per unit of a particular operation; the complexity of manufacturing a unit of product or work; the number of employees required to perform a specific amount of work for a particular function of organizational and technical support (marketing, accounting, operational management of production, supply, repair, etc.) or to service certain objects (aggregates, jobs, etc.).
The second type (in its original form) includes the norms:
Outputs - the amount of work (in natural units) that must be completed per unit of time;
Service - the number of serviced objects (pieces of equipment, workplaces, production areas, etc.), which are assigned to one employee (or group);
Manageability - the number of employees, the direct supervision of whose activities can be effectively carried out by a leader of a certain rank.
The norms of time, as a rule, is the initial basis for the calculation of their other types, since work time is a general measure of labor and, therefore, rationing is reduced to determining the necessary time spent on the performance of a particular job. We note that such a functional purpose of the norms, obviously, gave rise to the opponents of rationing to argue the expediency of using "costly methods". In fact, the norms are set for the performance of work on exactly the products that are in demand at a certain price, that is, there is no contradiction.
As already noted, the norms of costs and results of labor do not exhaust all the normative characteristics of the labor process. These include: norms of duration, labor intensity, quantity, output, normalized tasks; maintenance and manageability (may be reasonably included in the cost-benefit standards); complexity of labor (categories of work, categories of labor complexity of specialists); remuneration of labor (tariff rates, salaries, norms of wages and rates of work); sanitary-hygienic and aesthetic working conditions (light, noise, temperature and other parameters of the working environment, work and rest modes); social and legal. Such an interpretation of labor standards in accordance with the provisions of Convention No. 150 (1978), among the main areas of activity of the labor administration is their extension to working conditions, wages, employment conditions, labor protection and health, working environment, social guarantees, labor inspection.
By engineering and managerial labor in industrial production the system of norms and standards provided for their development and use in two directions: to assess the quality and quantity of labor. The first considered the task of assessing the degree of complexity (weight) of engineering and management work in connection with their tariffing to establish official salaries of employees, solving issues of the division of labor and its payment. In the second, the determination of the labor intensity of work and the required number of workers based on the development of time standards, production, maintenance, manageability and quantity.
The labor rate should be economically justified for the enterprise (in terms of minimizing costs per unit of output), and for the employee - realistically achievable and at the same time one that would not allow him to fulfill it without much effort, thereby giving no reason to revise the norms. With the provision of enterprises with basic standards, the need to revise the standards developed on their basis will be reduced (taking into account the possibility of setting individual standards), and the basic standards may be the subject of revision.
The degree of validity of the norms depends on their purpose and methods of calculation. The larger the contingent of workers covered by the norm, and the greater the proportion of stereotypical jobs, the more detailed should be its justification by dividing the jobs into elements. And vice versa, the relatively smaller the contingent and the fewer opportunities to regulate the content of the work performed, the more reason to use the enlarged standards. This approach corresponds to the distinction between two methods of establishing norms, accepted in practice: experimental-statistical and analytical.
The experimental statistical method is based on data on the performance of similar work (functions), data on statistical reports on the production or time spent for the previous period, observational materials on the use of working time, results expert assessments, as well as the experience of a rater, foreman, technologist, etc. The method does not provide sufficient validity of the established labor cost standards, but allows an average assessment of the existing state. This contributes to the combination of this method with the analytical one by conducting sample studies of labor costs or using standards for individual representative works (operations, products, functions) in order to adjust the calculations of the total norms of labor intensity of products or the number of workers performing a particular function.
The analytical method makes it possible to establish more reasonable norms for labor costs, the introduction of which should contribute to an increase in labor productivity and, in general, production efficiency. Depending on the method of determining the value of the norm of labor costs, this method has varieties: analytical-research and analytical-calculation.
When using the analytical method, the initial information for calculating labor standards is based on the results of research conducted through observations, analysis of technological and labor processes, designing their optimal options and the production time required for specific conditions. The costs of working time are determined either by directly measuring the duration of each element of work and breaks in work, or by the method of sample analysis of working time. In its most extensive form, using modern methods microelement analysis and measurement of working time, the analytical and research method is used in the development of systems of basic standards.
The best (in terms of the degree of validity and cost-effectiveness of application) analytical calculation method, which provides for the establishment of the necessary time spent on the operation and its individual elements according to pre-developed standards of varying degrees of consolidation at the intersectoral, sectoral and local levels. It should be borne in mind that if the machine elements of the operation and the time costs associated with them require technical justification, since they are due to the modes of operation of the equipment (hence the widespread concept of technically justified norms), then labor elements are primarily ergonomic and psychophysiological justification.
One of the directions for improving the methodology of labor rationing is the further development of the analytical method for calculating reasonable labor cost norms based on more complete accounting is the analysis of technical, organizational, psychophysiological, economic, social and legal factors and conditions affecting their value, that is, increasing the level of scientific justification norms of labor costs through an integrated approach to their establishment.
The basis of this approach in setting the norms of labor costs is the technology of labor processes. The labor process is a cycle of actions consistently carried out by the employee, necessary and sufficient to obtain intermediate and final results of work. The depth of the structuring of the labor process also determines the depth of the structuring of the relevant labor standards. Technologies and norms of labor processes in a particular sector of the economy or field of activity and the corresponding production or functional processes, including information, organizational, innovative and social processes, are developed in organic unity.
Forms of technology and norms of labor processes can be different. So, in accordance with the requirements of a more in-depth development of production or functional processes, the technology of labor processes can be route, operational or elemental. An analogue of the route technology of production processes for functional processes is the procedure for performing work and solving functional problems, as well as network diagrams and various programs. Within the framework of operational and elemental technology, labor and processes and norms are covered in the formation rational methods and methods of work in the workplace, along with the development of work instructions and recommendations for performers and the widespread use of visual forms of images of the actions and movements of the worker.
The technology of the labor process can be presented together with the production (or functional) to which it directly relates, or separately from it. In the first case, the labor process is reflected in the technological (operational) map of the production process, constituting a single whole with it. In the second, a special map of the labor process is developed (for example, according to the type of "labor organization maps" known in practice). Under the conditions of computerization of production and functional processes, the technology and norms of labor processes in both cases can also be presented in the form of a record on a computer storage medium.
A feature of the technology of labor processes, in contrast to production and functional ones, is to provide more opportunities for the development of intersectoral standard solutions. In practice, this feature is realized on the basis of the creation of systems of basic microelements of labor processes - from labor movements with their consistent enlargement into a complex of labor methods. In particular, practice confirms that microelement-based standards are an effective means of analyzing and designing progressive labor processes, the use of which contributes to the growth of labor productivity.
The essence of the comprehensive substantiation of labor cost norms lies in a single analysis of the most significant factors, including socio-psychological factors, that most influence the magnitude of labor costs. Meanwhile, the current methods do not sufficiently reveal the practical aspects of the implementation of technical and organizational factors; to an even lesser extent, they reflect the influence of psychophysiological (expenses of mental and physical energy, degree of fatigue, etc.) and economic (degree of use of equipment, working hours, materials, etc.) factors of justifying labor costs.
The requirements for the quality of labor standards now indicate the need for their comprehensive justification. For practical implementation principles of such a justification of labor costs, it is necessary to know the nature of the interrelationships of factors and the degree of their influence, to establish them in the process of calculating labor standards. The methodology provides for a phased substantiation of labor cost norms; technical, organizational, psychological and physiological, socio-legal and economic. With this approach, each group is considered, first of all, independently, without taking into account the interaction in the process of labor rationing. In order to ensure an organic connection between factors and their characteristics, one should proceed from the need to justify the choice of the best variant of labor standards for a specific production and economic task to be solved.
Thus, the essence of a comprehensive justification of the norm of production-necessary labor costs is determined by the choice of the optimal value of the norm, taking into account the characteristics of labor and technological processes. The choice of the best variant of labor standards for certain conditions is carried out on the basis of the optimality criterion, taking into account the system of restrictions, determines the scope of permissible values of labor standards and options for organizing labor processes.
According to the analytical research method of rationing, a comprehensive justification of the norms of labor costs is carried out in the installation process. The calculation of labor cost norms for a specific work by the analytical and calculation method is less laborious if comprehensively substantiated normative materials are used.
When developing labor standards, not specific, but typified and in a certain way averaged decisions about different values and combinations of factors are taken into account. The degree of consolidation of labor standards, the layout of the construction of normative tables, gradations of factor values, and the like are also taken into account. With the consolidation of labor standards, their substantiation in terms of content and methods becomes similar to the substantiation of labor costs for the performance of a specific job (function). This, however, does not mean that the use of such standards makes it possible not to justify the established rate of labor costs and, without appropriate justification, to consider it as comprehensively justified.
So, the whole system of norms and labor standards used in the practice of standardizing the labor processes of personnel in enterprises should become comprehensively justified. various forms ownership and governance structures. To solve this problem, it is necessary to improve the rationing methodology based on the development of principles and methods for the comprehensive justification of established standards and projected labor standards.
To ensure a comprehensive justification of labor standards, it is necessary to group the factors that determine their magnitude and enable each specialist to imagine their entire system when establishing labor cost standards or developing labor standards; assess the degree of their impact on labor costs; choose those that have the greatest impact on the magnitude of these costs when performing work (functions) in a particular production environment; determine, in connection with their influence, possible variants of labor standards and choose the optimal ones for specific conditions.
Technical factors include characteristics of the object of labor, equipment and technological process, tools, fixtures, technical requirements for product quality, etc.
Organizational officials should be considered in conjunction with technical ones. They are characterized by the level of organization of production and management of a particular enterprise, the level of organization of labor of personnel. It is also necessary to take into account such indicators of labor organization as the division and cooperation of labor processes (functions), labor methods and techniques, planning and equipping workplaces, systems and types of services, work and rest regimes.
Sanitary and hygienic factors determine the conditions of the working environment, sanitary standards for noise levels, air temperature, illumination of workplaces, etc.
The performer, as a rule, is characterized by the qualification and professional level, skill and knowledge, labor activity, as well as anthropometric data and psychophysiological characteristics.
Psychophysiological factors include indicators that characterize the energy costs of workers (physical and mental), the degree of monotony of labor, the pace of work, the degree of employment, etc.
Social factors are associated with such characteristics of labor as interest in the work performed, the ratio of elements of physical and mental labor, independence and the possibility of showing initiative in labor activity content of labor, the degree of diversity of labor functions in the ongoing labor process, etc., as well as with relationships in work collective.
Legal factors are determined by the duration of working hours (shifts, weeks), work and rest regime, the terms of labor agreements, collective labor agreements, the form of relations between the employer and the employee.
Economic factors include, as a rule, the final indicators of production efficiency, which cannot but be associated with the norms of labor costs, and, consequently, with the methods of their calculation. The main characteristics in this case are the costs of living and materialized labor (production costs), the volume of output, and its competitiveness. In specific production conditions, economic factors most often include the degree of use of equipment and the fund of working time, the consumption of materials, etc. During the establishment of service and quantity standards, for example, it is necessary to take into account the volume of available production resources as indicators of a certain group of factors.
In practical regulation, the choice of a variant of the labor norm is directly related to the specific task set.
When justifying the norm of time, the motivation of each element should be taken into account, in particular: the values of the main time should correspond to the optimal processing mode (in terms of the technological process, the capabilities of equipment, tools, etc.); the importance of auxiliary time - rational methods and methods of performing the labor process, planning and organizational equipment for servicing jobs and other characteristics; the time of maintenance of the workplace and the preparatory-final time - the optimal system of service, as well as the optimal standards of service and quantity; time for rest - the optimal mode of work and rest. The norm of time can be considered fully justified if it is established as a result of optimization of the relevant elements of the technological and labor process.
During the justification of standardized tasks, hourly workers and employees need, among other factors, to take into account the degree of stability of the work they perform, the workplace, the certainty and repeatability of the composition and scope of work (functions), etc., as well as industry specifics of the organization of production, etc. tasks, study the causes and frequency of occurrence of unstable, random jobs associated with many factors in the organization of production, labor and management.
The norms of service and quantity, as a rule, are determined on the basis of the developed methods of labor rationing and, therefore, the principles of their motivation are similar to the considered approaches to the comprehensive justification of labor costs. In jobs where maintenance workers directly affect the results of the work of the main workers, such as setting up, overhaul maintenance of equipment, maintenance of workplaces with tools, etc., it is necessary to economically justify maintenance standards by optimizing them. The optimality criterion can be an indicator of the cost of production, namely: the sum of those of its items, the costs of which change with different options for service standards. Until these articles include the cost of wages of the main and serving the main production of workers and the maintenance of equipment. Restrictions in the choice of the service rate are the number of operating equipment necessary to carry out the production program, and the degree of employment of the employee with the main functions.
The choice of the best variant of the labor norm in specific situations should be carried out, as already noted, on the basis of the optimality criterion, taking into account the system of restrictions. The latter defines the scope of permissible values of labor standards, within which they adhere to the characteristics and scale of products manufactured, the parameters of the tools, fixtures and equipment used, the psychophysiological characteristics of the performers of standardized processes, and the social characteristics of labor processes.
The limiting values, as a rule, are typical for such factors, the variable values of which change during the performance of certain works (functions) of the labor process: the amount of information processed in the course of labor activity, as well as the shortage of materials, equipment, labor resources etc. Revealing and taking into account restrictions allows you to determine the acceptable options for the values of labor standards in the limiting values of factors.
When determining the system of constraints and the optimality criterion, two options for solving the problem are provided: the first is to minimize the costs necessary to achieve a given result, the second is to maximize the result for given costs (resources).
When setting the necessary labor costs, the main limitation should be the given result of production in specific conditions and purposes, in other words, the performance of a production operation (production of a unit of production, provision of a service) must be carried out in accordance with the technical conditions and quality requirements.
The task of substantiating service standards, the number and at the same time the placement of personnel, the choice of forms of division and cooperation of labor, as a rule, is associated with the implementation of the output program by a certain production unit with the planned level of use of its production capacity.
The system of restrictions during the justification of labor standards includes restrictions of a technical, including technological, nature, as well as organizational, sanitary-hygienic, psycho-physiological, social and legal ones. These are the technically permissible operating modes of equipment (machines, mechanisms, machine tools), the parameters of technological processes and their characteristics, the level of specialization of production processes, the parameters of the production environment in accordance with sanitary and other standards, the maximum possible load of workers, the permissible level of monotony of labor, etc.
As a criterion for the optimal labor rate, an economic indicator should be used that characterizes the sum of the minimized costs of living and materialized labor, established taking into account the task, is solved with the help of organization and labor rationing. So, if we assume that the costs of equipment, tools, materials (including objects of labor) are fixed values, then the minimum total production costs will correspond to the minimum costs of maintaining labor resources. If the task is reduced to designing a work process that is optimal in space and time, then the criterion for the minimum total cost will be the execution time while observing the limitations of the allowable speed of achievements, that is, the pace of work. In most practical tasks that are solved with the help of labor rationing, the minimum cost criterion, as a rule, is the only one, but sometimes it is interconnected with social criteria.
At the same time, the question of quantitative expression of the considered criteria is not sufficiently developed and their solution is very relevant in modern conditions. Now, when choosing the optimal variant of the labor standard that meets the economic criterion, it is especially important to address issues of social management, including creating conditions favorable for the work of an employee.
It is very expedient to use the definition of "permissible" and "optimal" labor standards in the normative-research work on labor.
Permissible labor cost norms and options for optimizing labor processes, in which restrictions are implemented on a given production result, sanitary and hygienic, psychophysiological working conditions, social characteristics labor activity of workers, as well as the modes of the technological process and the main characteristics of the organization of production.
Examples of such norms are the maximum permissible concentrations of harmful substances, the level of noise, vibrations, illumination of workplaces (zones of work and movements), etc., as well as the limit values of physical and mental stress in the process of performing work. The improvement of working conditions in comparison with acceptable indicators, as a rule, ensures the growth of labor productivity of workers, but usually this is associated with an increase in the cost of manufactured products (services and goods). Hence the need to determine the optimal norms arises.
Optimal - these are acceptable norms at which the minimum total costs necessary to achieve a given production result are achieved.
The above definitions also apply to sanitary and hygienic standards and indicators of labor complexity.
The technical substantiation of the norms of labor costs is carried out using the considered analytical-calculative and analytical-research methods.
A significant place in the technical justification of labor norms and standards is occupied by the design of the main parameters of equipment operation (machines, mechanisms, etc.). At the same time, the content of the technological process, passport data of equipment and technical means, technical and operational capabilities of technological equipment and tools, mechanical and physico-chemical properties of raw materials and materials, as well as product quality requirements are studied. Based on the results obtained, the maximum allowable loads on the equipment (its individual components), technological equipment and tools are determined, which are used as a limitation when choosing the operating modes of the equipment (machines, mechanisms, etc.). For example, the choice of operating modes machine tools carried out by the weakest link in the system "equipment - equipment - tool". The options for feeding the cutting tool per revolution of the machine spindle are determined by the strength of the gear mechanism, the shaft of the tool and other characteristics, based on the requirement for the cleanliness of the surface to be machined. When choosing the cutting force, its value is calculated depending on the strength of the material, the cutting strength of the handle, the permissible torque calculated from the weakest link of the machine, the strength of the "machine - fixture - tool - part" system. From the obtained options for the values of cutting forces and feeds, the minimum ones are selected. In many cases, the technical capabilities of the equipment become a limitation. In the absence of various factors influencing, the modes of operation of the equipment are determined based on the technology requirements according to the passport of the machine (machines, mechanisms, etc.).
When setting labor standards by the analytical and research method, their justification is carried out by studying the technical and operational capabilities of the equipment according to its passport data or in their absence, according to the results of experimental studies, as well as technological equipment and tools, and the properties of processed materials. The results of the study determine the factorial optimization, which affects the magnitude of the operating modes of the equipment.
When creating enlarged standards for operational, incomplete artificial, artificial time, as well as establishing the time spent on machine-manual work, the calculation of the main time should be carried out on the basis of previously established equipment operating modes, and in their absence, on the basis of studying the operational capabilities of existing equipment.
During the technical justification of the labor costs of employees, it is necessary to take into account specifications and parameters of the means of mechanization and automation of the work (functions) they perform. Work in this direction should be carried out at those enterprises and organizations where various means of mechanization, automation and computer technology are being introduced.
It is advisable to develop various time standards for work performed by economists in accounting, financial activities, etc., taking into account the use of automation and mechanization of individual functions performed by them.
An important direction in improving the state of normative research work on labor should also be the technical re-equipment of the labor of rate-setters, specialists in the organization of labor processes, etc. At the same time, labor costs for this category of employees should also be justified, taking into account technical factors that affect the performance of basic and unusual functions. , takes place in the practical activities of the Trudoviks.
Now it is becoming more and more relevant to establish normalized tasks for employees, which allow rational distribution of work (functions) between them in accordance with qualifications and positions, evaluate the performance of each employee, interest in performing a large amount of work and in combining professions and positions, subject to the motivation of their work activity. . In this regard, an important direction in improving the methodology of labor rationing for employees of most qualification and job categories is a comprehensive justification of the norms for spending their working time, including technical and other areas.
Organizational factors influencing the magnitude of labor costs of workers can have a general and specific (partial) focus. At the same time, their impact on labor costs can be both direct and indirect - through the influence of cumulative factors.
During the organizational justification of labor costs, it is necessary to take into account the main characteristics of the organization of production and management, as well as, and to a large extent, the organization of the labor processes of workers. These are known to include:
Type and scale of production (respectively, the share of characteristics - the specialization of jobs, the size and repeatability of a batch of products, works, the number of objects of labor and the level of their labor intensity);
The form of organization of the production process in time and space (the form of specialization of shops and sections, the degree of continuity of the technological process, the territorial integrity of the enterprise, organization);
Form of management (degree of centralization functional management and etc.);
The mode of operation of the enterprise (continuity, variability, duration of work shifts)
Form of organization of production preparation (degree of centralization, form of specialization of units)
The degree of development of the production process;
Form of organization of maintenance (degree of centralization, forms of specialization of units).
Elements of the organization of labor are of a general and partial nature, in particular;
Separation and cooperation of labor processes (forms and type of distribution, as well as options for the distribution of functions between performers, forms of combining performers into groups (teams) and the nature of their interaction, the degree of assignment of labor functions to each of them, the method of combining equipment (machines, units, machines etc.) in multi-machine jobs and the nature of multi-machine service by their main and maintenance workers, etc.);
Organization of workplaces (degree of stationarity, planning: external and internal)
Systems and forms of servicing workplaces (the degree of centralization of the system as a whole and in terms of basic functions, service regulations: frequency, efficiency, level of coercion, etc.);
Method of work (composition and number of elements of the labor process, their complexity and construction in space and time, the level of labor intensity, etc.);
Mode of work and rest (regulations of labor activity, methods and means of psychophysiological and neuro-emotional unloading, etc.).
During the organizational substantiation of labor standards, it is necessary to take into account the interaction of factors in the organization of the workplace and the method of performing the labor process of a certain employee, the division and cooperation of labor and the service system, the mode of work and rest, and the organization of workplaces and their service. In the process of substantiating labor standards, it should be borne in mind that some factors act as independent variables relative to the labor cost rate, while others interact.
The specialization of the workplace affects its planning and equipment, which, in turn, determines the method of work and thereby affects the rate of work (function) completion time.
The mode of operation, in particular variability, affects the organization of the work of the management apparatus at different levels, functional maintenance and, accordingly, the number of different categories of personnel.
When substantiating the norms of labor costs, it is necessary to take into account their changes in the degree of development of the technological and labor process. Accounting is recommended to be carried out either by direct designing options for the labor method, or on the basis of calculations of additional time costs (surcharges to the established norm of the mastered process), or taking into account correction factors that are reasonable in magnitude.
The characteristics of systems and forms of maintenance of workplaces must be taken into account when establishing and, accordingly, justifying the norms of time for work performed by production workers. This refers to the determination of the norms of time for the maintenance of the workplace and the preparatory and final time at a particular workplace.
The most variable organizational factors affecting labor costs are the characteristics of labor methods and techniques that affect time costs through the warehouse of elements of the labor process, the degree of their combination in time and space, the pace of work, etc.
The choice of a method for performing a particular work (function) is largely determined by the planning of the workplace and, accordingly, the working posture of the performer (sitting, standing, etc.), organizational equipment and its placement in the workplace, the quality of workplace maintenance for the main functions characteristic of the type and the scale of production, its organization.
Thus, in the conditions of automation of production processes, labor methods are largely determined by the design of machines, equipment and apparatus, fixtures and other elements of automated workplaces. In other conditions, the content of the labor process and the methods of its implementation can be changed by the employee in accordance with his knowledge, skills and other characteristics inherent in a directly defined performer or group of performers.
Thus, there is a need to use the basic principles of motivation for optimal solutions for the implementation of labor processes in substantiating labor costs for specific production conditions.
The main principles of substantiation of labor processes in time and space include: the principle of parallelism, the principle of saving muscular and nervous energy, the principle of optimal labor intensity. They are usually associated with the principles of economy of movement, based on the recommendations of specialists in the field of physiology of labor, as well as with engineering and economic calculations. Compliance with these principles of designing normalized labor processes is important in optimizing labor costs.
The principle of the optimal content of the labor process is that its composition should include elements that provide the most favorable combination of mental and physical activity, which is achieved by choosing the optimal forms of technological and functional division of labor. The uniform work of the arms, legs, body creates conditions for reducing the fatigue of the worker in the labor process while increasing its efficiency. The development of a labor rhythm is facilitated by the specialization of workplaces for performing certain operations, the consolidation of batches of machined parts, timely and quality service work places.
One of the main indicators of the content of labor is the number of different labor actions and movements that determine the composition of the labor process. A decrease in their diversity, and, consequently, an increase in the number of identical labor actions and movements performed during a certain period of working time, leads to the formation of a stable dynamic stereotype in the worker, contributes, within certain limits, to the least expenditure of working time. At the same time, the further impoverishment of the content of the labor process leads to an increase in the monotony of labor and the expenditure of working time. These circumstances must be taken into account when solving problems of optimizing the norms of labor costs in specific conditions.
Optimization of the content of labor processes in team work contributes to the development of optimal options for organizing the work of performers, substantiation of optimal service standards, quantity, normalized tasks for team members.
The principle of parallelism is to ensure the simultaneous operation of the worker and the machine, several machines or the participation of both hands of the performer in the labor process, etc. Its observance reduces the time spent on the performance of a particular work (function) and ensures the performance of auxiliary, preparatory and final work and maintenance of the worker. places in the process of automatic operation of equipment, contributing to the development of multi-machine maintenance, etc., which must be used in solving problems of a comprehensive justification of the labor costs of muscular and nervous energy.
The principle of economy in specific conditions provides for the exclusion of unnecessary techniques, actions and movements from the labor process. The practical implementation of this principle is ensured by the design of equipment, technological and organizational equipment, taking into account the anthropometric data of a person, rational planning of the workplace, excluding unnecessary labor methods and actions.
Saving the muscular and nervous energy of workers at production sites is achieved through the rational placement of equipment, warehouses, storerooms, external planning of workplaces, resulting in reduced labor costs. It contributes to the construction of the labor process in space and, accordingly, in time, which is an important function of labor rationing and the tasks of a comprehensive justification of labor costs.
The principle of optimal labor intensity can be directly realized when introducing and applying optimally stressed labor costs and solving the problems of ensuring the same intensity of existing labor standards at enterprises (organizations) of any organizational and legal form of management, as well as at the sectoral, regional and other levels labor management, which is especially important in the context of the development of market relations.
In a comprehensive justification of the established norms of labor costs, one should use, in addition to those considered, such principles as the employee’s compliance with the work performed, the planned and safety maintenance of workplaces, the optimal intensity of equipment operation, the optimal mode of work and rest of workers.
The principle of employee compliance with the work performed is to select employees in such a way that their psychological and physiological data, as well as general educational and vocational training, are most consistent with the nature and content of the work proposed for performance. The principle is implemented by the tariffing of works and workers, the establishment of qualification categories and positions of employees of all categories and is used during the justification of the costs of their labor.
The principle of planning and precautionary maintenance of workplaces is to justify a clear regulation of the implementation of basic and auxiliary work, coordinating them in time and achieving the optimal time spent for the rational maintenance of workplaces.
The principle of the optimal intensity of equipment operation is to establish equipment operation modes that would ensure the lowest total cost of living and materialized labor for the performance of both individual technological operations and the production process as a whole. Compliance with the principle is relevant during the justification of the main time, as well as consolidated norms and standards for labor, as evidenced by the previously considered aspects of the comprehensive justification of labor standards.
Principle optimal mode work and rest of employees is to establish the time of the beginning and end of work, the alternation of shifts, the beginning and end of regulated breaks. Compliance with the principle is the basis for creating favorable working conditions, reducing the time spent on performing the main and service functions performed by the personnel of this enterprise (organization). The objects of organizational justification based on the considered principles are labor norms and standards. The mechanism of substantiation of normative materials of labor has no fundamental differences from the mechanism of substantiation of labor standards.
The psychophysiological substantiation of the norms of labor costs contains some methodological elements. First of all, psychophysiological factors-limitations are established, which appear when considering the characteristics of the object of labor and methods for changing it, security systems, technological processes (their main parameters), labor organization and sanitary and hygienic conditions.
The psychophysiological substantiation of labor norms and standards should be carried out taking into account the requirements for the employee whose work is standardized. These are the gender and age characteristics of the performers, anthropometric and other data, reaction speed, physical and mental abilities, and the like. So, when setting the time norm for the implementation of a set of techniques, a more detailed analysis of psychophysiological factors and the choice of possible restrictions are needed than during the development and use of microelement time standards.
At the same time, justification of the quantity standards should be carried out at the stage of calculating the correction factors during the development of production, as well as when constructing rational balances of working time, etc. A more complete psychophysiological justification of the quantity standards becomes possible with the simultaneous use of time standards.
An element of the psychophysiological substantiation of the norms of expenses is, as noted, the establishment of a reasonable level of labor intensity. As an indirect indicator, the level of fatigue can be used, which is associated with both physical and mental stress in the process of labor of workers and employees of various categories. In the process of theoretical and practical activities, methods have been developed for assessing a person's performance, taking into account the fatigue indicator, which can be used during the justification of labor standards. So, when developing time standards, along with taking into account factors related to working conditions, an indicator of fatigue is used. In this case, as a rule, the time of labor costs is determined for each factor of working conditions inherent in certain profession, and fatigue index in relative units.
The psychophysiological factor affecting labor costs is such an indicator as the reliability of an employee in the "man-machine" system. This indicator depends on many factors of the complexity of the tasks being solved (works performed, functions), the professional experience and knowledge of the performer, the organization of the labor process and the method of its implementation, as well as the psychophysiological reserves of the employee in the labor process.
In engineering psychology, to characterize the reliability of an employee, such indicators as the error-free performance of work (functions), readiness to accept necessary decisions on time and accurately, renewability, etc.
V practical work according to labor rationing, it is useful to use the indicator of error-free performance of work (functions), that is, an indicator of the probability of error-free work under certain conditions with factors affecting the time of its implementation. Permissible values of this indicator characterize the efficiency of the work of a certain employee, provided that the work (function) is performed without violating safety regulations, in the absence of marriage, downtime.
In the conditions of labor relations developing between the employer and the employee, the indicator of error-freeness or reliability, as a rule, limits the intensity of labor to a greater extent than the indicator of fatigue, although the latter becomes important in conditions social orientation modern management.
Establishing acceptable values of the employee's reliability indicator in the "man-machine" system for a specific type of labor activity is an element of the psycho-physiological substantiation of labor cost norms.
The question of the psychophysiological substantiation of labor standards is the subject of consideration of special disciplines.
Social factors, as noted, include the content of labor, the presence of creative elements in it, the nature of relationships in the workforce, the relationship "employer - employee", etc. In some tasks of labor rationing as criteria for the optimality of norms social factors can be considered along with economic ones.
Legal factors should be justified on the basis of restrictions on working conditions and in modern market relations with social and economic factors at the same time.
All labor norms and standards are subject to economic justification. It should be based on the criteria for the optimality of living and materialized labor, that is, production costs, as well as restrictions on the necessary production result. A generalizing economic criterion for the norms of labor costs for a certain work (function) performed is the maximum efficiency of its implementation. For each type of norms and standards of labor, this criterion can be expressed in different ways: the shortest time to complete work or the cost of production (operation) in general and by cost items, changing or reduced costs; the highest output, the highest labor productivity, etc. But in all cases, it is necessary to take into account some general restrictions on compliance with labor protection and safety standards, ensuring the required product quality, as well as the level of employee fatigue, the content of the labor process and the legal norms of labor relations between the employer and worker.
A comprehensive substantiation of labor cost norms and normative materials for labor rationing should be carried out using general and particular algorithms developed on a single basis.
In real conditions of production, it is not advisable to go through all the options for the technological and labor process and the norms of labor costs for their implementation, since it is almost always possible to design those of them whose optimality according to the selected indicators is probable and can be established by expert means or with the help of aggregated estimates.
The general algorithm for the comprehensive justification of labor standards provides for five stages. Four of them are related to justification:
The choice of the type of norm and the method of its installation in accordance with the features of the normalized process and the purpose of the norm. At the same time, the method and technical means of establishing the norm, as well as the type and degree of consolidation of the norms, are determined by economic criteria. Variants of the technological and labor process, as well as the established norms of labor costs, depending on the factors influencing, are selected in accordance with the characteristics of the normalized processes;
Equipment technology, tooling according to technical, organizational and economic factors, with the choice of one solution or a subset of them (the best option). At the same time, the design of a variety of possible options is carried out according to technical factors, taking into account possible optimality under certain conditions; the choice of a subset of options - according to organizational and psychophysiological factors with the corresponding restriction; when making one local optimal decision (or a subset of such decisions) - according to economic criteria;
Technological modes. At this stage, the design of a set of possible options for technical factors is carried out, taking into account the decisions of the previous stage, then - the choice of a subset of acceptable options for organizational and psychophysiological factors-limitations, then - the determination of the norm of the main time by technical factors and the choice of the optimal option according to economic criteria;
The labor process (by elements of the organization and in general). First, a set of possible options is designed, taking into account technical and organizational factors in accordance with the decisions made in the previous stages, and taking into account possible optimization in certain conditions. Then, according to social and psycho-physiological factors and their limitations, an admissible set is chosen for a set of decisions. According to technical, organizational and psycho-physiological factors, the necessary time for acceptable options is determined, that is, the pre-setting of the labor norm is carried out. Taking into account the main economic criteria, one local optimal solution (or a subset of solutions) is selected.
The fifth and final stage is the joint optimization of technological and labor processes, the modes of operation of equipment (technical means) and the establishment of labor costs. In this case, all optimal and feasible options are considered in accordance with economic criteria, then a decision is made and labor standards are set, taking into account deviations of the real conditions necessary. Labor standards are determined by the elements of technological and labor processes and categories of working time costs. For all stages of the development of technological and labor processes, a system of norms and standards is being developed. All calculations are carried out on the basis of previously made decisions, taking into account the relevant values of the factors.
On the basis of the general algorithm for the complex substantiation of labor standards, it is advisable to develop enlarged algorithms for the integrated substantiation of time standards for the analytical-calculation and analytical-research method of rationing, as well as algorithms for the integrated substantiation of time standards, quantity, service, etc. Enlarged and partial algorithms for the integrated substantiation of labor standards, as a rule, they are developed in relation to the specific conditions of production and the tasks of normalizing the labor processes of the personnel of a certain enterprise, taking into account the commercial goals and social problems of modern management.
Topic 6. Labor standards
- The concept of measures and labor standards
- Scientific substantiation of labor standards
- Types of labor standards
- Classification of labor standards
The concept of measures and labor standards
Labor rationing is the basis for the proper organization of labor and wages, the link between the assessment of labor results and its payment. Therefore, labor rationing is of great economic and social importance in the context of increasing production efficiency. Its essence, goals, functions and methods at the present stage are determined by the specifics of market relations.
Objectively, there are two forms of labor costs: labor costs and labor costs. Accordingly, it is possible to determine the norms for the expenditure of working time and the norms for the expenditure of energy of workers.
The socially necessary costs of working time, which are formed in market conditions, characterize measure of labor. In other words, the measure of labor reflects the value of market costs and expresses the costs of abstract labor.
labor standards are a concrete expression of the measure of labor in each enterprise. Labor standards, as it were, sum up the technical and organizational decisions in production, they fix the achieved level of technical, technological and organizational excellence at the enterprise and establish a measure of labor for these conditions.
Labor standards are a necessary element of labor and production planning: with the help of labor standards, the labor intensity of the production program is calculated, the required number of personnel and its structure at the enterprise are determined.
At the same time, labor standards are an integral part of the organization of remuneration, since with their help a price is set - the amount of earnings for performing a unit of work.
Therefore, any enterprise is interested in reducing labor standards for the manufacture of a unit of output (performing work), which makes it possible to reduce production costs.
Scientific substantiation of labor standards
The value of working time costs is influenced by a number of factors - organizational, technical, economic, psycho-physiological and social, which should be taken into account not in isolation, but in interconnection.
There may be several options for organizing labor for the implementation of the labor process and, therefore, the values of labor costs may also be different.
When choosing the best option, a number of requirements must be taken into account:
When optimizing the operating modes of the equipment, the most productive modes are determined with technical restrictions (machine power, tool life, properties of the work object being processed, etc.);
When optimizing labor techniques and movements, such a method of their implementation is chosen in which both the time and the amount of load on the body of the performer would be minimal.
During the rationing process, optimal proportions are achieved in the arrangement of the organization's personnel in space and time, therefore, labor standards include technical, psychophysiological, social, and economic justification.
Technical rationale norms involves taking into account the technical, technological and organizational capabilities of production.
Psychophysiological substantiation involves the choice of a work option, taking into account the reduction of the impact on the human body of adverse factors and the introduction of rational modes of work and rest.
Social justification norms provides for ensuring the content of labor, increasing interest in work.
Economic justification makes it possible to choose an effective work option, taking into account the productivity of the equipment, the consumption rates of raw materials and materials, the workload of the employee during the shift, etc.
Thus, the desire to minimize the cost of working time is not the only criterion in calculating the norms, since a significant increase in the load can lead to the opposite result - a decrease in the performance of the performer.
Theoretical Provisions
The quality of labor standards depends on the method by which they were established. All methods can be combined into two large groups: analytical and summary.
Analytical Methods rationing involves the division of the labor process into components and the determination of differentiated standards for the cost of working time for specific production conditions using the achievements of science and best practices.
When developing technically sound norms (scientifically based), only analytical methods are used.
Distinguish analytical research normalization method and analytical and calculation.
Analytical research method quite common and used to establish local technically justified production standards, it is rather complicated and time consuming, as it requires good professional knowledge, organizational talent and considerable time spent on photochronometric observations from the standardizer.
In general terms, any norm of time can be represented as the sum of its constituent costs of working time:
Hvr \u003d To + TV + Tp.z. + That. m. + T from. l + tt,
where To, Tv, Tp.z., To. m., T from. l, Tm - time spent on the main, auxiliary, preparatory and final work, maintenance of the workplace, rest and personal needs, technological breaks not used for rest.
With the analytical research method of normalization, each component of the time hole is studied from the point of view of the possibility of its reduction. For example, before determining the time spent on servicing the workplace To. m., with the help of a photograph of working time, the types and nature of work, their frequency, sequence, and causality are clarified. With the help of timing, the duration of each work is established (cleaning, washing, wiping, etc.), rationality is assessed and proposals are developed for improving the devices and devices used, the organization of the workplace, working conditions, and determine how methods and methods of work are used.
When calculating the time for rest and personal needs Tot.l, the following issues are resolved: assessment of factors affecting fatigue; studying with the help of photography the established ways of organizing recreation, as well as their frequency; study of changes in the performance of the manufacturer during the shift by direct or indirect methods; the use of methods of aestheticization of the production environment, the labor process, etc.
Analytical-calculative method much less time-consuming, since it is supposed to calculate the norm by its components using the standards. This does not mean that the task of the rater is reduced to the purely technical side of the matter, i.e. to the formulation of specific variables in the performance formula. First, it is necessary to analyze the structure of the labor process and rationalize it, study the organizational and technical conditions and develop measures to optimize them, select time standards that correspond to the projected organizational and technical conditions and establish a time standard. The standards for calculating the norm of time are in the relevant reference books.
This method is most often intended for the rationing of machine work, as well as the labor of workers engaged in maintenance of production, transport, and loading and unloading operations.
Summary Methods rationing, unlike analytical ones, allows you to determine the norm of time (production) without analyzing the methods of work used and designing specific measures to improve the organization of labor and production.
At most enterprises, the following are used from the total rationing methods.
Statistical method based, but that the norm of time is set as the average value of the actual data for a period of time. This norm does not disclose the content of progressive measures to modernize equipment and introduce a scientific organization of labor, does not show what best practices are used and how widely. At the same time, the shortcomings in the organization of labor and production are fully reflected in the statistical norm. For example, a worker, striving for higher wages, can increase shift output and, as a result, reduce the norm of time not used for rest or eating. The statistical norm of time will be less than the established one, since it will reflect the violation of the rules of labor organization. But without additional analysis of the reasons for the change in the norm of time, it will not be possible to find out.
The method of rationing labor costs by photography close to statistical. The essence of this method lies in the fact that according to the results of photographs of working time, the “normal” duration of operational time is determined for the average actually achieved output. At the same time, the time spent on preparatory and final work, maintenance of the workplace and rest are established without any analysis as the arithmetic mean. The disadvantages of the method are the following. All losses of working time are usually not planned, and it is believed that since there should not be any loss of working time, they cannot be included in the time norm. A plan of organizational and technical measures is not drawn up, and therefore, nothing changes in production practice. The method of performing work is not studied, the organization of the workplace, the tools and devices used, and working conditions are not assessed. The norms are usually adjusted subsequently with the help of coefficients in order to adjust them to the prevailing practice.
The method of rationing labor costs according to timing data consists in the fact that the norms are calculated as a result of summing up the elemental costs. At the same time, the way of working is not analyzed and improved. The element-by-element costs of working time and the norm of time for the process as a whole are formed by complex (and simple) mathematical manipulations with timing measurements for each element of the operation, as a result of which the minimum required number of measurements in each chronological sequence is determined, the mode and stability coefficient, the arithmetic mean and the average progressive, etc. Mathematical calculations create the illusion of validity, but this does not make the norm of time justified, since nothing is introduced into the labor process, the essence of which the norm always reflects.
Method of experimental rationing consists in the fact that the norm of time is set on the basis of the experience of the rationer himself, the foreman of the site or the most qualified worker. This norm reflects to some extent past periods and does not contribute to the growth of labor productivity. Sometimes experienced norms are called expert norms.
Comparative method is based on the fact that, given the similarity of conditions and methods of performing work, the norms of time should be the same or slightly different. Therefore, the norm of time of any process is taken as the norm of time. The norms obtained in this way cannot contribute to the growth of labor productivity and the improvement of production.
Calculation method consists in adjusting the task, the norm, to the amount of work actually performed in order to keep the worker at the prevailing or projected wages.
Total rationing methods should be used, as a rule, in exceptional cases (for example, during the period of mastering new technology, when performing an unforeseen and urgent task, random and extremely rarely repeated work). In these cases, the development of technically sound norms may either be late for some time, or even be inappropriate (for casual work). Therefore, employees can use summary methods of rationing, believing that sometimes it is better to have a temporary, insufficiently substantiated rate than to have no rate at all.
The norms established by the summary methods of normalization and used in practice should be replaced by technically justified norms in a planned manner. Rationing of other labor processes.
To calculate labor standards, you must use the following formulas. .
PAGE_BREAK--
continuation
--PAGE_BREAK--This workplace is equipped with the main (permanent) equipment - a personal computer, a server and auxiliary equipment - appropriate office equipment. Organizational equipment includes - desktop and chair.
Workplace layout also plays an important role. All equipment must be located in a certain place. The layout of the workplace is a three-dimensional spatial arrangement of equipment in the workplace relative to the employee himself, as well as to another workplace.
At the workplace under study, the main equipment is at the level of reach of the worker's hands. The location of the main equipment provides free access to areas that require viewing information flows. However, related office equipment is too far away, which increases the number of labor movements. One of the important areas of labor organization is the maintenance of the workplace.
Maintenance of the workplace covers a system of measures to provide the workplace with the means, objects of labor necessary for the implementation of the labor process.
The maintenance system is a science-based set of measures to regulate the volume, frequency, timing and methods of performing auxiliary work to provide jobs with everything necessary for high-performance, uninterrupted work during a shift, week, month.
At the enterprise under consideration, the service system is organized according to the following functions:
1. production and preparatory, which includes the study of relevant information flows within the enterprise and its analysis;
2. commissioning (equipment adjustment);
3. repair and preventive maintenance includes maintaining the main and auxiliary equipment in working order;
4. control, providing control over compliance with technology and quality, compliance with the technological regime by viewing video materials (photo);
5. technical, which includes ensuring the operation of equipment in the IT field.
The development of a workplace maintenance system includes choosing the form of its implementation, determining the professional composition of the maintenance personnel, providing them with appropriate technical and instructional documentation, calculating service standards, organizing labor and equipping the workplaces of auxiliary workers, as well as organizing regular and reliable communication between the workplaces of the main production and service personnel.
There are no regulated breaks at MUE SAKH. At the workplace of a software engineer, working conditions correspond to the norm.
2.3. Research and design of rational labor
process
All labor processes are different in content, but they are united by what they perform with the working organs of a person. Based on this conclusion, a method for studying labor processes - a microelement one - was developed.
The organization of the labor process, like other components of the organization of labor in the workplace, serves to increase labor efficiency. The study of the labor process was carried out using microelement analysis. In this study, the UdSU MTM system was used.
Thus, the worker of the repair team for the maintenance of vehicles, the fitter, becomes the object of research. This worker performs two technological operations: installing the wheel and screwing the nuts.
Microelemental analysis was carried out after the operation - installation of the wheel.
As a result of microelement analysis, it was found that:
- the total work for all labor movements in the labor process is 106.64 kg cm;
- there are no logical connections;
- the time spent on the labor process is 14 seconds.
The severity coefficient (SQ) was 1.07, therefore, this work belongs to the number of works of medium severity.
The coefficient of complexity (KS) was 1.373, which indicates that this work is of medium complexity.
The coefficient of working conditions in this case is equal to 1.
The coefficient of labor intensity is 1.47.
At this workplace, it is necessary to rationalize the layout of the workplace. The stand with wheels needs to be moved closer to the workplace. This event will lead to a reduction in work by 33.5 kg. see, and therefore the time to perform the technological operation will decrease.
After rationalizing the layout of the workplace:
- the total work for all labor movements in the labor process is 73.14 kg cm;
- the total number of labor movements is 15;
- there are no logical connections;
- the time spent on the labor process is 11 seconds.
CT=1.065 KS=1.373
The labor intensity coefficient is 1.46.
2.4. Conclusions and proposals on the organization of labor At MUP "SAR" great attention is paid to the organization of labor in the workplace. Each working room has a table and a chair where the employee can sit down and rest after the completion of the work operation. Well organized job site. The utilization rate of working time in the enterprise is quite high and is based on the level of 80-90%, but this indicator It's not perfect yet and there is work to be done. This can be done by transferring labor functions to those workers who are underloaded, from those who are loaded to the limit. You should also work on rationalizing the layout of workplaces.
The calculation of the level of labor organization is very difficult, because it is difficult to choose the main technical and economic indicators that would reflect the essential features of the organization of labor in a particular workplace. Therefore, it is impossible to consider any indicator of the level of labor organization, determined by one method or another, as an absolute, in any case, errors are inevitable.
Labor organization can be assessed using the coefficient of the level of labor organization, which is calculated by the formula:
,
where k1, k2…kn are the actual values of individual partial coefficients of labor organization;
n is the number of these coefficients.
Cat = 1.11
The correct organization of labor activity at the enterprise has a huge impact on the work of the staff and therefore considerable attention should be paid to it by the management. However, labor organization measures, most often, cannot be implemented in practice. This is due to insufficient funding.
3. Labor rationing
Labor rationing is a type of production management activity, the task of which is to establish the necessary costs and results of labor, as well as the ratios between the number of employees of various groups and the number of pieces of equipment.
Currently, enterprises and planning bodies use a system of labor standards that reflect various aspects of labor activity. The most widely used norms are time, production, maintenance, number, manageability, standardized tasks.
3.1. Organization of labor rationing at the enterprise
At the enterprise MUP "Spetsavtokhozyaystvo", the personnel department and accounting department deal with the issues of labor rationing. Their responsibilities include the following functions:
- implementation of work on the improvement and standardization of labor;
- implementation of the development of projects of staff, workers by jobs and professions, in accordance with the current standards for the number, service standards;
- carrying out work on certification and rationalization of workplaces, combining professions and positions, expanding service areas;
- development and implementation of OET for all types of work;
- analysis of the degree of validity and intensity of the norms, work to improve their quality;
The labor rationing engineer is directly involved in the rationing itself. Qualification requirements for a regulation engineer include: higher professional (economic or technical education) and at least 3 years of work experience as an engineer for organization and regulation of labor.
Labor Engineer:
- takes photographs of working time, identifying the degree and causes of discrepancy between the actual time spent and the normative ones, studying the level of compliance with the norms;
- develops, by means of timekeeping, time standards for one-time and additional work related to the lack of technical processes;
- checks the current labor standards in order to identify outdated and erroneously established ones;
- analyzes the state of rationing, the degree of validity and intensity of the norms; conducts explanatory work among employees of departments on issues of labor rationing.
The responsibilities of an engineer include:
- development and implementation of technically justified norms of labor costs for various types of work performed at the enterprise based on the use of intersectoral, sectoral and other labor standards, as well as local norms calculated on the basis of technical data on equipment productivity, analysis results of working time costs;
- determination of the number of employees by management functions and structural divisions in accordance with industry standards for the number of employees;
- analysis of the state of rationing, the degree of validity and tension of the norms;
- Carrying out work to ensure equal intensity of norms in homogeneous jobs;
- study of the level of compliance with the standards and verification of existing labor standards in order to identify outdated and erroneously established ones.
Computer technology used in the calculations is very new. Each employee has his own computer, and most of them are new models. Calculations are carried out using a calculator and a computer.
With regard to the revision of standards, the standards are reviewed every quarter, or when new equipment, technology is introduced, organizational or other measures are taken to ensure the growth of labor productivity.
Employees must be notified of the introduction of new labor standards no later than one month before they are put into effect.
H.2. State of labor rationing of employees
The main indicators characterizing the state of labor rationing at the enterprise include: the average rate of compliance with the norms, the total number of applied norms, their types, the proportion of workers whose work is rationed, etc.
At the enterprise under study, 1740 norms were approved.
Table 10
Indicators for assessing the state of labor rationing
Indicators
year
2006
2007
Average compliance rate
1,053
1,067
The share of workers whose work is standardized
0,952
0,966
Number of applied norms
875
886
Specific weight of OET
0,992
0,998
Savings from reducing labor intensity, thousand rubles
1045
1150
The table shows that the coefficient of overfulfillment of the norms in 2006 was 5.3%, and in 2007 - 6.7%, which indicates that the norms are slightly overestimated and are subject to revision. There was also an increase in the share of workers whose work is standardized from 95.2% to 96.6%, respectively, this is due to the fact that in 2007 there was an increase in the number of main workers. The number of applied norms is also growing, and at the same time the share of OET is increasing. 3.3 Identification of the actual balance of working time In the field of labor rationing, methods for studying the temporal parameters of the use of labor and equipment play a dominant role. One of these methods is an individual photo of working time. The photograph of working time serves to reveal the actual structure of time spent during the work shift or part of it.
An individual photograph of working time allows you to solve the following tasks: to identify the actual balance of working time; determine the magnitude and proportion of losses of non-production costs of working time and identify their causes; determine the degree of employment of the employee and the possible increase in labor productivity; determine the actual production and establish the dynamics of performance during the shift; develop service standards and standards for the number of performers; identify the reasons for non-fulfillment of production standards by individual employees.
An individual photograph was taken at the workplace of a vehicle maintenance and repair worker. As a result, the following data were obtained (see also the appendix):
Table 11
Working time balance
Naming of expenditures
Index
Actual balance
Regulatory balance
Possible cost reduction, min.
min.
%
min.
%
Preparatory and final
PZ
13
2,7
10
2,08
3
operational time
OP
370
77,1
437
91,04
- 67
Service Time
OBS
12
2,5
13
2,71
- 1
Rest, personal needs
EXL
45
9,375
20
4,16
25
non-production work
HP
15
3,125
0
0
15
Unscheduled breaks
PNT
0
0
0
0
0
Breaks at the fault of the employee
HDPE
25
5,2
0
0
25
Total
480
100
480
100
0
continuation
--PAGE_BREAK--for normative balance Tpz = 10 min, aobs = 3% of Тnop, Totl=20 min,
thus
10 + OP + 0.03OP + 20 = 480
1.03 OD = 450 Þ OD = 437 min, RT = 13 min.
According to the table, it can be seen that due to breaks due to the fault of the employee, non-production work, the operational time has decreased.
This can also be seen when calculating the coefficients for the use of working time, loss of working time due to organizational and technical reasons, and loss of working time due to the fault of the employee.
1.Coefficient of use of working time:
KISP = (tPZ + top + tobs + tnotl)/TSM,
where tPZ, top, tobs = corresponding elements of the actual balance of working time;
trel - time for rest and personal needs for the project (normative balance);
TSM - duration of the shift.
KISP \u003d (13 + 370 + 12 + 20) / 480 \u003d 0.865
From the obtained value of the coefficient it can be seen that the time is used by 86.5%, the remaining 13.5% are lost working time.
2. The coefficient of loss of working time for organizational and technical reasons and through the fault of the employee:
CPNT = (tPNT + tNR) / TCM
CPNT = (0+ 15)/480 = 0.03125
HPPV = (tLPN+ tREV - tNR)/ TCM HPPC = (25 + 45 - 20)/480 = 0.104
As a result of calculations, it was obtained that 3.125% of working time is spent on unscheduled breaks for organizational and technical reasons and 10.4% on breaks due to the fault of the employee.
Based on the data obtained, it is also possible to calculate a possible increase in labor productivity by reducing direct losses of working time.
PPT \u003d (tPNT + tPND + tEL - trel) * Ks / TOP * 100%,
where PPT is the increase in labor productivity;
Кс - coefficient of possible reduction of losses of working time.
BSA \u003d (0 + 25 + 45 - 20) 0.7 / 370 * 100% \u003d 9.46%
Consequently, with the elimination of direct losses of working time, it is possible to increase output by 9.46%.
The maximum possible increase in the indicator of shift output (labor productivity), subject to the elimination of all losses of unnecessary and unproductive time spent during the shift, can be determined by the formula:
Subject to the elimination of all losses, unnecessary and non-productive time costs during the shift, labor productivity can be increased by 18.11%.
3.4
Development of norms and proposals for labor rationing
The development of standards will be carried out on the basis of timing studies for specific workers servicing vehicles, specializing in the installation of wheels (2 wheels + spare wheel). For this, 15 observations were made.
OPav=(2.2+2.1+2.4+2.3+2.2+2.5+2.1+2.3+2.3+2.1+2+2.4+2 .2+2+2.3)/15=2.227 min.
To calculate the norm of time for the operation and the shift rate of production, you must use the following formulas:
Nvyr \u003d (Tcm - (Tpz + Tobs + Totl)) / Top and Hvr \u003d Tcm / Nv
The norms of time for maintenance of the workplace, preparatory - final time, as well as for rest and personal needs should be taken from the normative balance of working hours. => PZ=10min., OBS=13 min., ELT=20 min.
The introduction of measures is necessary to increase the utilization rate of working time. Due to many objective reasons, it is impossible to eliminate all the losses of working time, however, with the right approach, they can be reduced. In this regard, it is possible to propose the following measures aimed at reducing losses and unnecessary costs of working time:
- conduct chronometric studies in order to delegate work to employees with a low load factor so that they do not have time for extraneous matters.
- improvement of labor discipline.
4. Economics and sociology of labor
4.1. Analysis of the dynamics of the main labor indicators
The main labor indicators at the enterprise include the number of employees, their productivity and wages.
The main labor indicators for the enterprise are presented in the table, then the growth indices of each labor indicator are calculated.
Table 12
Dynamics of labor indicators
Indicators
Unit meas.
2006
2007
Growth rate, %
1.Services provided
(in comparable prices)
Thousand rub.
3670750
6607350
180
2. Average headcount
Pers.
214
332
155
3. Payroll
Thousand rub.
2251,28
3751,6
1,67
4. Labor productivity
Thousand rub.
17153,04
19901,66
116
5. Average salary
Rub.
10520
11300
107,4
The index of growth in the volume of manufactured products is determined by the formula:
QOT - the volume of services provided in the reporting year;
QB is the volume of services rendered in the base year.
JQ = 6607350/ 3670750 = 1.8
The calculation shows that the increase in the volume of services provided in the reporting period increased by 80% compared to the base period.
Since two points are of decisive importance for the growth in the volume of services provided: the growth in the number of technical personnel and the growth in labor productivity, it is necessary to calculate their values and correlate the coefficients obtained in the calculations.
The index of the dynamics of the number of technical personnel is calculated by the formula:
where CHOT is the average number of personnel in the reporting year;
PB is the average headcount in the base year.
JH \u003d 332 / 214 \u003d 1.55
The dynamics of the number shows that there has been a significant increase in the number.
Index of dynamics of labor productivity, calculated by the formula:
where PTOT - labor productivity for the reporting year;
PTB - labor productivity in the base year.
PTOT = 6607350/332=19901.66; PTB \u003d 3670750 / 214 \u003d 17153.04
JPT = 19901.66 / 17153.04 = 1.16
Labor productivity increased by 16%.
Since two points are of decisive importance for the growth in the volume of services rendered: the growth in the number of PPPs and the growth in labor productivity, it is necessary to consider the following relationship:
JQ \u003d JH * JPT
1,8 = 1,55* 1,16
We can say that the growth in the volume of services provided by 80% was achieved due to the growth in labor productivity by 16% and the growth in the number of personnel by 55%.
According to the plan, the growth of labor productivity in the reporting period was supposed to be 9%, but in fact it increased by 16%. This is due to the fact that equipment breakdowns in the workshop were minimal. With an increase in labor productivity by 16%, the volume of output also increased by 16%.
4.2. Factor-by-factor analysis of labor productivity In the economy, the following main groups of labor productivity growth factors are distinguished:
A - increasing the technical level of production;
B - improvement of the organization of labor production and management;
B - change in the volume and structure of production;
D - socio-psychological factors.
To conduct a factor analysis of changes in labor productivity in the reporting period, it is necessary to calculate the change in labor productivity due to each of the factors.
Group A.
Due to the acquisition of more modern machines, there was a release - 23 people.
ΔPT%=(23*100)/(332-23)=7.4
Group B.
Due to the improvement of the organization of labor, there was a release - 9 people.
ΔPT%=(9*100)/332-9)=2.8
Group B.
Also, the labor productivity index can be found using the indices of the effective use of working time funds.
The real fund of working time in 2006 amounted to 44512 person/days, and in 2007 - 73040 person/days.
PT=((73040/332)/(44512/214))=1.058
Labor productivity increased by 5.8% due to the efficient use of working time.
The savings in the number of workers can be found by the following formula:
,
where E - savings in numbers, people.
DPT% - change in labor productivity in percent.
E \u003d 5.8 * 332 / (5.8 + 100) \u003d 18 people.
Table 13
Growth in labor productivity and savings in headcount
by factors
Events
Number savings, pers.
Increase in labor productivity in %
Group A
23
7,4
Group B
9
2,8
Group B
18
5,8
Group G
Grand total
50
16
According to the results of 2007, there was a positive saving in the number of 50 people. Labor productivity according to the factorial analysis completely coincided with the previously calculated value. Due to the increase in the technical level of production, labor productivity increased by 7.4%, due to the improvement of labor organization, this indicator increased by 2.8% and due to the effective use of working time by 5.8%.
4.3. Calculation of the planned increase in labor productivity according to the identified reserves. According to the obtained photographs of the working time of a worker in the repair and maintenance of vehicles, it is also possible to calculate the maximum possible increase in labor productivity, provided that all losses of unnecessary and unproductive time spent during the shift are eliminated:
PPT \u003d (TnOP - TOP) / TOP * 100%
BCA = (437–370) / 370 * 100% = 18.11
Therefore, subject to the elimination of all losses, unnecessary and non-productive time costs during the shift, labor productivity can increase by 18.11%.
By increasing the effective fund of working hours, cancer can also increase productivity. In 2007 it amounted to 73,040 person/days, and for the planned period it should be 74,700 person/days.
Provided that the number remains at the same level, the increase in labor productivity will be:
PT=((74700/332)/(73040/332))=1.023.
It follows that due to the growth of the effective working time fund, labor productivity can increase by 2.3%.
The reserve for labor productivity growth due to two factors amounted to 20.41%.
4.4. Analysis of the applicable forms and systems of remuneration Since 2005, the company has been using a time-based form of remuneration. The following payments to employees for their work (wages) are established:
- salary established in accordance with the staff list of MUP "SAR";
- surcharges, allowances, compensations and incentive payments, in the cases and in the manner provided for by the Labor Code of the Russian Federation, the collective agreement of MUP "SAR", this regulation and other regulations.
The amount of salary is set in accordance with the level of remuneration for professions and positions.
The system of wage levels takes into account the correspondence between the position (profession), the level of payment and the salary of the employee.
Employees employed on a fixed-term basis employment contract for the period of training for working professions, the salary is set:
- for the category of main workers - in the amount of the minimum wage of the corresponding level;
- for the category of auxiliary workers - in the amount of 70% of the minimum wage of the corresponding level.
Individual labor achievements of each employee are taken into account by increasing the salary based on the results of the assessment of the quality of work.
Evaluation of the quality of work is an assessment of the individual labor results of an employee, which is carried out 2 times a year in February and August. The first assessment of the quality of an employee's work is carried out no earlier than 3 months after hiring.
Evaluation of the quality of work is aimed at:
1. Achieving the planned level of quality of the work performed;
2. Motivating staff for continuous learning, improving professional skills;
3. Increasing labor discipline;
4. Reducing costs, improving the culture of production.
When assessing the quality of work, the principle is used - assessment of a lower-level employee by a higher manager:
- General manager evaluates the functional directors and the chief engineer;
- functional directors and Chief Engineer conduct an assessment of production managers, heads of workshops, departments and departments, their deputies;
- heads of departments evaluate their deputies;
- heads of departments evaluate their subordinates;
- shift supervisors evaluate foremen;
- foremen evaluate foremen and workers.
Evaluation of the quality of work is carried out without fail for all personnel, with the exception of employees who, during the 6 months preceding the assessment, committed gross violations of labor discipline or who have work experience of less than 3 months.
The responsibility for organizing and conducting the assessment, as well as taking into account the criteria during the assessment period, rests with the heads of structural divisions.
Each employee is evaluated according to 7 criteria. Each criterion is scored on a scale of 1 to 5.
Evaluation criterion:
1. Quality
Group A - for personnel servicing vehicles, engineering departments:
- for workers (the score in points is determined by the immediate supervisor):
● violation of technological discipline;
● transport failure.
Group B - for personnel of other departments:
● execution official duties in full with the required level of quality;
● initiative, creative and responsible attitude to work.
2. Continuous learning:
● development or application of innovative methods in work;
● training and professional development;
● participation in training or transfer of acquired knowledge to other employees.
3. Teamwork:
● ability to work in a team;
● ability to work without conflicts, ability to find a compromise;
● willingness to help colleagues at work.
4. Occupational health and safety:
● compliance with safety, labor protection and fire safety requirements;
● proposals for improving working conditions;
● maintenance high level organizational culture.
5. Compliance with labor discipline
● Compliance with internal labor regulations.
6. Work to reduce costs
● proposals for cost reduction;
● careful attitude to materials, tools and company property.
7. General work experience at the enterprise
● up to 1 year - 2 points;
● from 1 to 3 years - 3 points;
● from 3 to 5 years - 4 points;
● over 5 years - 5 points.
A score of 5 points corresponds to highly effective work, 4 points to qualified work, 3 points to satisfactory work, 2 points to work requiring improvement, 1 point to unsatisfactory work.
In order to increase salaries based on the results of the forthcoming assessment of the quality of labor, the OOTS forms an additional salary fund without taking into account the salary fund of vacancies and employees who are not subject to assessment of the quality of labor:
- by divisions (without the salary fund of the heads of structural divisions), by the heads of structural divisions, and approves it by the General Director.
Two weeks before the assessment of the quality of work, the OHSiZ brings an additional fund for increasing salaries by category (main workers, auxiliary workers, RSIS) to the heads of structural divisions.
Based on the fund for increasing salaries and the sums of assessments of all employees, the cost of the assessment score for the unit by category is calculated programmatically according to the formula:
,
where SBkat is the cost of a point;
FUOKat - salary increase fund by category;
∑ Okat - the sum of the ratings of employees by category.
The amount of the increase in the employee's salary, corresponding to the average score of his assessment, is calculated as follows, rounded up to 10 rubles:
,
where UOrab - the amount of the increase in the employee's salary;
Orab - the average assessment of the employee in points.
The head of the structural unit draws up a “Decision on changing salaries based on the results of an assessment of the quality of work” for the unit in the context of categories and submits it to the OHS to organize the payment of new salaries and control the budget as a whole for the enterprise.
The amount of the increased salary is established from the 1st day of the month following the assessment.
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