Analysis of the use of working time - A comprehensive economic analysis of economic activity: a textbook. Cycle measurements are a kind of sample observations. They are used to study and measure actions and movements for a short time.

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COURSE WORK

on the topic: "Analysis of the use of working time"

Introduction

1. Theoretical foundations of the analysis of the use of working time

1.1 Working time, its structure, classification of working time costs

1.2 Methods for studying the cost of working time and labor processes

1.3 Methodology for analyzing the use of working time

2. Analysis of the use of working time in the GONO OPKh FIGHTING Isilkulsky district of the Omsk region

2.1 Brief financial and economic characteristics of GONO OPH COMBAT

2.2 Analysis of the use of working time in the GONO OPH COMBAT

2.3 Efficiency in the use of working time

3. Ways to improve the use of working time in the enterprise

Conclusion

List of used literature

Applications

Introduction

The development of market relations increases the responsibility and independence of enterprises in the development and adoption of managerial decisions on the security and efficiency of their work. This requires economically competent management of their activities, which is largely determined by the ability to analyze it.

With the help of analysis, development trends are studied, factors of change in performance results are deeply and systematically studied, plans and management decisions are substantiated. Control over their implementation is carried out, reserve increases in production efficiency are identified, the results of the enterprise's activities are evaluated, and a strategy for its development is developed.

Effective workforce management is impossible without adequate information. Therefore, in the course of the enterprise's activities, data are regularly collected that characterize various aspects of the state of labor resources, and they are carried out detailed analysis. It examines information about the various aspects of enterprise workforce management - productivity, labor costs, vocational training, dynamics work force etc.

The volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.

The purpose of the course work is to analyze the use of working time in the GONO OPH BATTLE.

To achieve this goal, it is necessary to solve the following tasks:

1. Consider the theoretical aspects of the use of working time (the concept of working time, its structure, methods for studying the cost of working time);

2. Give a brief financial and economic description of the organization;

3. Conduct an analysis of the use of working time in the GONO OPH COMBAT;

4. Suggest ways to improve the use of working time in the enterprise.

The relevance of the topic of the course work is to determine the role of the effective use of working time, the provision of the enterprise with labor resources, the identification of unproductive costs of working time, the efficiency of the use of labor resources, the identification of working time reserves, as well as the analysis of the fund wages.

The object of study of the course work is the GONO OPH BATTLE of the Isilkul district of the Omsk region.

The subject of this course work is the study of the use of working time fund.

In this course work, research methods are used: comparison method (comparison of previous and reporting periods); calculation method (in the construction of analytical tables).

1. Theoretical foundations of the analysis of the use of working time

1.1 Working time, its structure, classification of working time costs

work time labor process

Time is the most valuable capital and the most scarce resource. Research by A.G. Belokonskaya and P.I. Gavrilova (1975) showed that the working day of the chief and chief engineers is 10-11.5 hours. An audit carried out 15 years after these studies showed that the situation had changed insignificantly. The daily working day of the chief or chief engineer of the department exceeds the normal one by 15-20%, of the trust managers and other managers - by 35%. Sometimes managers are forced to stay at work until 2 pm. Such a situation does not allow for the remaining time for rest to restore working capacity, therefore, reduces efficiency. Even reducing the time of sleep and eating for several days requires a large time investment to compensate.

Working time is part of the calendar time spent on the production of products or the performance of a certain type of work. To characterize its use, special indicators are used. The initial indicator is the calendar fund of time - the number calendar days month, quarter, year per worker or group of workers.

The indicator of the calendar fund of time reflects working and non-working hours, i.e. the number of person-days of attendance and absence from work.

The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund.

Man-days of attendance are actually worked man-days and man-days of full-day downtime. The number of man-days actually worked includes the man-days of workers who actually worked at the enterprise, including those who worked part-time or part-time, the man-days of workers who worked according to the orders of their enterprise at another enterprise, etc. The number of man-days of whole-day downtime includes, respectively, man-days of downtime of workers who did not work the entire working day due to downtime (for example, due to lack of energy or raw materials) and were not used for other work in the main activities of the enterprise. All-day downtime should also include man-days of absenteeism allowed by the administration in connection with downtime at the enterprise.

Person-days of absence from work are days of absence from work for valid and non-excused reasons. Man-days of absenteeism for good reasons include annual leave, holidays and days off, absenteeism due to illness and in connection with the performance of public, national duties, as well as other absenteeism permitted by law (for people's deputies, people's assessors, if these workers taken into account in average headcount employees of the enterprise), man-days of absence from work in connection with the care of the sick, issued by certificates of medical institutions, etc.

Man-days of absence from work for unexcused reasons are days of absenteeism with the permission of the administration and absenteeism.

The number of man-days of absences with the permission of the administration includes absences from work for good personal reasons: days of short-term leave without pay, provided to employees upon marriage, the birth of a child and other family circumstances.

The number of person-days of absenteeism includes the person-days of employees who did not come to work without good reason or absent from work without a valid reason for more than three hours (continuously or in total) during the working day.

The basic units of hours worked and not worked by workers are man-days and man-hours.

A worked man-day is the day when the worker came to work and started it, regardless of its duration (if absenteeism is not marked on this day); a day spent on a business trip on the instructions of the enterprise is also considered to be worked. Man-hour worked is the hour of actual work.

According to the accounting of working time in man-days, the working time funds are determined.

The duration of working time is variable, but it also has certain limits. Its maximum duration is determined by two factors: firstly, a person cannot work twenty-four hours a day, because he needs time for sleep, rest, eating, i.e. to restore the ability to work. Secondly, the limit of working time is determined by the requirements of a moral and social nature, because a person needs not only physical recovery strength, but also the satisfaction of some spiritual needs. The actual duration of working time is influenced by such factors as the intensity of labor, the movement of the phases of the industrial cycle, and the level of unemployment. The working hours of employees are determined by agreements between employers and trade unions.

The use of working time is divided into the following categories:

1. Preparatory and final time - this is acquaintance with the task, receiving tools, materials, their layout at the beginning of the shift or at the beginning of processing the batch, and all this at the end of the shift;

2. Operational work - time for the transformation of objects of labor, which is divided into main and auxiliary;

3. Organization of maintenance of the workplace - the time that the worker spends on maintaining the workplace in a state of readiness for productive work;

4. Rest and personal needs depend on working conditions;

5. Unproductive work - the time that a worker spends on work that is not his main operation;

6. Violation labor discipline;

7. Breaks for technical reasons, i.e. independent of the worker

8. Scheduled breaks driven by technology

In order to systematize and account for all categories of working time costs and to further reduce losses, it is customary to classify working time.

All losses of working time are divided into full-day and intra-shift.

Data on the magnitude and causes of all-day losses of working time can be obtained from the time sheet (primary documentation) or from enterprise reports on the amount of all-day losses by comparing actual absenteeism with the planned balance of working time.

Daytime losses include: holidays; weekend; regular holidays; study holidays; holidays for teenagers; maternity leave; absenteeism due to illness; leave due to working conditions; agricultural distractions. work; absenteeism; fulfillment of state, public duties; failure to appear with the permission of the administration, etc.

The determination of the amount of intra-shift losses of working time and the reasons for their occurrence is carried out using photographs of working time.

It is recommended to observe the use of shift time by the brigade in the area repeatedly, throughout the entire shift with the maximum coverage of the number of observed.

1.2 Methods for studying the cost of working time and labor processes

In the regulation of labor importance has a comprehensive study of the cost of working time, produced by observations in the workplace.

Depending on the object of observation, the intended purpose and the task set, the degree of coverage and detail of the time spent, the method of obtaining the necessary data and the accuracy of the reading, the following methods for studying the costs of working time are used: photography of working time, timing, photo timing and momentary observations.

Working time photo

Photo of working time - a method of studying the costs of working time, which measures all, without exception, the costs of time in the order of their actual sequence over a certain period.

The main task of photographing working time is to determine the loss of working time and identify the causes that cause them.

Depending on the object of observation, a photograph of the working day, a photograph of the workflow and a photograph of the use of equipment are distinguished:

Working day photography is a method of studying the time spent during the entire working day - from the moment you arrive at work to the moment you leave, including breaks and downtime, regardless of the reasons that caused them. This method of observation is widely used in mining enterprises and is intended to improve the organization of labor, develop standard projects for the organization and maintenance of workplaces, and calculate labor standards.

Workflow photography is a method of observing all elements of a workflow and all the costs of the worker's working time related to the execution of a given workflow during a certain period. This method of observation is used mainly for the development of measures for the scientific organization of labor, the design of a more rational mode of operation of a mining enterprise and its divisions.

Photography of equipment use over time is a method of observing all elements of equipment operation and interruptions in its operation. Produced in order to determine the equipment load factor, identify the causes of downtime, etc. The degree of dissection of the workflow with this method of observation is usually limited to the operation.

There are two types of photographs of working time:

1. Photo taken by a special person (observer, timekeeper, master);

2. Self-photography, carried out by the worker himself - the performer. During self-photography, the worker personally records the expenditure of his time on the observation sheet. He usually writes down only the lost time and the reasons that caused them. Proposals to eliminate the loss of working time are made, as a rule, by the performers themselves. Self-photography is one of the important methods of attracting workers to take an active part in improving the organization of production and labor at a mining enterprise.

Depending on the number of objects studied by one observer, timekeeper, photography of working time is divided into individual and group:

An individual photograph is used in cases where the object of the observer is one worker or one machine. With individual photography, the observer has the opportunity to more fully and in detail investigate the costs of working time with the identification of all factors influencing them.

With a collective form of labor organization, a group photograph is used. The object of observation in this case is a brigade or link.

With group photography, the accuracy of time measurements is much less than with individual photography. Therefore, this type is recommended for analyzing the organization of labor, identifying waste of time due to insufficient coordination of workers' actions, etc.

Depending on the number of observers simultaneously observing at a given workplace, a single, group, complex and duplicate photograph is allocated:

With a single photograph, observation is carried out by one timekeeper, regardless of the number of observed objects.

With group photography, observation at a particular workplace is carried out by a group of timekeepers.

In complex photography, a group of timekeepers observes the work of an integrated team, a mining area, a mine or enrichment plant generally. With this method, observations cover the entire complex of work processes of one of the stages or all stages. For example, comprehensive monitoring can be carried out during the mining and transportation of the mined mineral.

In duplicate photography, one process, one machine, or one performer is watched by two timekeepers. This type of observation is used in in large numbers operations in the workflow, when a particularly accurate measurement of their duration is required. One observer fixes the time, and the other describes the methods of work.

Depending on the location of the object during the observation, the photograph can be stationary, route and picket:

With stationary photography, the timekeeper is in one place and monitors the object without letting it out of sight (for example, monitoring the operation of loaders, scrapers, vibratory feeders).

When the object of observation moves along a certain route, the timekeeper must follow him all the time. Route photography is used more often in mine and quarry transport.

If the timekeeper is unable to follow a moving object, picket photography is used. In this case, timekeepers are placed at the intermediate and final points of the moving observed object (at the pickets), fixing what is happening in their field of vision. Based on the records of all observers, a photograph of the entire observed process is compiled. This type of observation is used in the study of the process of transportation of minerals, waste rock, materials, equipment.

The study of working time is divided into the following stages:

1. Preparation for conducting observations;

2. Conducting observations;

3. Processing of observation results;

4. Analysis of observation materials.

Preparation for conducting observations is as follows:

Drawing up a plan for monitoring;

Explanation of the purpose of observations to the personnel of the surveyed area;

Selection of the object of observation and observers and preparation for conducting observations.

The observation plan should specify: the objects to be observed; calendar dates for conducting observations; the number of observations for each object, the observers who are assigned to carry out observations; terms of processing the received materials.

To obtain the best results of observations, special meetings should be held with the participation of workers and engineers and technicians, and the goals and objectives of the observations should be widely popularized.

Of great importance in preparing for observation is the choice of the object of observation. In establishing technically justified norms, they are guided by the experience of advanced workers. If the study of working time is carried out to identify shortcomings in the organization of production, then workers with different labor productivity can be the object of observation. The object of observation may be a worker who does not fulfill the production norms, if it is necessary to establish the reasons for their implementation.

The preparation of an observer for conducting observations consists in the implementation of measures that ensure high quality observations and their results. The timekeeper must familiarize himself with latest literature on the process being studied, adopted by the organization of work, the composition of the team, to study the advanced methods of work of production innovators, the current production standards and to know the factors that affect the duration of certain process operations.

The observer must have a perfect knowledge of the process being studied and be proficient with the measuring devices and instruments used in making observations, must be able to determine the rate of normal or slow work. It is also necessary to study the condition of the workplace, how it is supplied with the necessary materials and tools.

Observation: preparation for observations should be made the day before. On the day of observation, the timekeeper must arrive at the workplace in advance, have with him a sufficient number of observation sheets, a stopwatch or a clock with a second hand.

To record time during observations, special observation sheets are compiled, in which time can be recorded in three ways - digital, graphic and combined:

The digital way of recording time consists in the fact that in the process of observation, the timekeeper in a special form registers the current time and the duration of operations and their elements. The observation sheet indicates the name of the work, the place and object of observation, the name of the worker, the beginning and end of the shift, the total time spent at work.

The time spent in processing the sheet is determined by the current time at the end of the operation. The duration of the operation is determined by subtracting the current time corresponding to the end of the given element.

Records of successive time readings are made only from top to bottom in vertical columns. The clock of the current time is fixed only when more than one hour is accumulated.

With a graphical method of recording time, a time grid (hours and minutes) is applied on a special form on a certain scale horizontally, and a list of operations vertically. Each element of time is fixed by drawing a straight line segment.

The graphical method is used when observing the simultaneous operation of several performers or machines. It is recommended to use it when monitoring the work of an integrated mining team.

The disadvantages of the graphical method of recording time include the inaccuracy of fixing the time spent and the increased work intensity of the timekeeper.

The combined method of recording time consists in the fact that, simultaneously with drawing line segments on the graph, the duration of the operation is put down over each of them. With this method, a more accurate fixation of time is achieved.

Processing of the results of observations: after conducting the observations, it is necessary to perform the primary processing of the results of the observations, which is as follows. In accordance with the production indexation, time costs are grouped and a balance is drawn up for the use of working time. Observation data is entered into a summary table of observations, where the average time spent on each operation is determined.

Analysis of the results of observations: after the observations and primary processing results produce complex analysis labor time data. Based on the analysis data, a rational structure and organization of the process are designed, taking into account the rational sequence of all operations, the elimination of interruptions, the full use of the working time of the performer and the mechanism, the reduction of time to perform individual techniques and the overall increase in operational time.

Timing

Timing is a type of observation in which cyclically repeating elements of the operational, as well as individual elements of the preparatory and final work or work to service the workplace, are studied.

The purposes of timing are:

1. Establishing time standards and obtaining data for the development of labor standards;

2. Study and implementation of advanced techniques and methods of work;

3. Checking the quality of current regulations;

4. Identification of the reasons for non-compliance with the norms by individual employees;

5. Improving the organization of the labor process in the workplace.

There are three ways of timing:

1. Continuous - according to the current time, when all elements of operational time are measured, cyclically repeating in a certain order;

2. Selective - when individual elements (methods of work) of the operation are measured, regardless of their sequential execution;

3. Cyclic - when operations are investigated that have a very short duration, which does not allow them to be visually measured without combining into groups, each of which is periodically repeated in each cycle and in a certain sequence.

The accuracy of time measurements during chronometric observations depends on the duration of the studied elements of the operation.

Timing observations should be carried out 45-60 minutes after the start of work and 1.5-3 hours before the end of the working day (and all observations must be completed no later than 30 minutes before the end of work). The number of measurements taken each time should be half the recommended number for the entire shift. Moreover, observations should be carried out not only in the daytime, but also in other shifts, except when it is impossible to do this due to non-fulfillment of normalized work in other shifts or due to the rare repetition of the operation under study.

Timing includes three stages: preparation for observation; conducting surveillance; processing and analysis of observation results.

Photochronometry

Photochronometry is a method of observation that combines a photograph of a working day and the timing of individual transactions. Photochronometry allows you to get not only data characterizing the degree of use of working time per shift, but also information about its spending on operations. The most important conditions for photo timing are the preliminary selection of objects of observation, the appropriate preparation of the workplace, and the determination of the number of timers.

Photochronometry can be individual or group:

Individual photochronometry is used when studying the time spent on work or an operation performed by one worker.

Group photochronometry is used to study the time spent on the performance of work carried out by a team or part of it. Group photo timing is mainly used in establishing the composition of the brigade and the distribution of functions between its members at work, the individual elements of which do not have a strictly cyclic repetition.

The study of working time by photochronometry is carried out in the same way as with a photograph of working time, but with the obligatory division of the operation into its component parts in the process of observation itself and the measurement of the time spent on their implementation.

The processing of the received data in relation to all time spent is similar to the processing of a photograph of working time. The processing of data on the cost of operational time by its elements is no different from the processing of timing data.

Instant Observations

This method consists in the fact that the observer, moving along a predetermined route, inspects workplaces at fixing points, marking on a special form with the help of symbols time of operations and breaks. The advantage of the method of momentary observations is its simplicity and relatively low labor intensity, as well as the possibility of studying several jobs by one person.

1.3 Methodology for analyzing the use of working time

The magnitude of output depends on the completeness and integrity of the use of working time. The analysis gives:

General assessment of the completeness of the use of working time (PW),

Determine the factors and the size of their influence on the use of working time,

The causes of all-day and intra-shift losses of working time are clarified,

The impact of downtime on labor productivity and the change in output is calculated.

Sources of information are the planned and actual balance of working hours, labor report, timesheet.

When calculating the balance of working time, along with regulatory materials, data are used that characterize the actual state of affairs in previous periods (absenteeism due to illness, distraction to perform state and public duties, etc.), as well as data from the timesheet of attendance and absenteeism at work with a transcript the latter for reasons. The balance of working time is compiled for the economic entity as a whole, for each production unit and each category of employees.

In the balance of working time, calendar, timesheet, maximum possible and attendance funds of working time are calculated.

The use of working time is analyzed by comparing the reporting data with planned indicators. The analysis begins with a general assessment of the use of working time. The object of analysis is the deviation of the actual hours worked in man-hours in the reporting period from the corresponding indicator for the previous period or the planned indicator.

The following factors influence the change in the effective working time fund (Fe):

1. Change in the average number of workers (N).

2. Change in the length of the working year (the number of days worked by one worker on average per year (D).

3. Change in the average length of the working day (td).

The relationship between the indicators can be expressed as follows:

Fe \u003d N * D * td.

The change in the length of the working year reflects the loss of working time throughout the day.

The change in the average length of the working day characterizes the amount of intra-shift downtime. Along with direct losses of working time, the analysis also reveals the amount of unproductive expenditure of working time. These include the time to correct the admitted marriage, the time for working conditions associated with violations of normal working conditions, etc.

Calculation of the quantitative influence of factors on the change in the effective working time fund (by total number hours worked by all workers) can be determined:

way chain substitutions,

By the way of differences between absolute and relative indicators,

In an integral way.

Based on the results of the calculations, it is necessary to check. Then the reasons for the change in indicators-factors (change in the number, change in the value of all-day or intra-shift losses) are identified.

To identify the causes of all-day and intra-shift losses, the data of the actual and planned balance of working hours are compared. They can be called different reasons: absence from work with the permission of the administration, absence from work due to illness, absenteeism, lack of materials at the workplace, power outages, strikes of other teams supported by employees of this team, accidents, downtime due to malfunction of machinery and equipment, etc.

The analysis of the causes must be carried out by groups: dependent and independent of the labor collective and by type. Particular attention in the analysis of the reasons should be focused on those reasons that depend on the efforts of the labor collective of the economic entity. Reducing the loss of working time for reasons that depend on the labor collective is a reserve for increasing production. This reserve does not require additional capital investments, gives a quick return.

Reducing the loss of working time is the most important reserve for increasing output. To calculate the increase in output by reducing the loss of working time (due to the fault of the enterprise), (± V p) it is necessary to multiply the planned average hourly output by the loss of working time:

±B n \u003d ch.pl. *P fe

where h.pl - planned average hourly output,

Pfe - loss of working time.

Losses of working time do not always lead to a decrease in output, so they can be compensated by an increase in the intensity of work of workers, which implies the need to analyze labor productivity.

An analysis of the use of working time can be considered using an example (Table 1).

Table 1 - Analysis of the use of working time

101.87 hours unfinished. To determine the quantitative influence of factors on the change in the effective time fund, it is necessary to use the method of chain substitutions (Table 2)

Table 2 - Quantitative influence of factors on the change in the effective time fund

Check: (3078-3088.9)-(3064.6-3078)-(2987.3-3064.6)=-10.9-13.38-77.57=-101.87 thousand man-hours .

Method of chain substitutions. Reducing the actual number against the plan by 6 people (1694-1700) led to a decrease in hours worked by 10.9 thousand man-hours.

The reduction in the number of days worked by one employee on average for 1 year by 1 day (229-230) led to a decrease in the amount of hours worked by 13.38 thousand man-hours.

Reducing the working day by 0.2 hours (7.7-7.9) reduced the actual fund of working time by 77.59 thousand man-hours.

The balance of comparisons is = -10.9-13.38-77.57=-101.87 thousand man-hours.

Having studied the loss of working time by factors, it is necessary to determine unproductive labor costs. To determine their value, data on losses from marriage are used (magazine-order No. 10).

The methodology for calculating unproductive labor costs as a result of an admitted marriage includes the following steps:

1. Determine the share of the wages of production workers in the cost of commercial products;

2. Determine the amount of wages in the cost of the final marriage. To do this, it is necessary to multiply the cost of rejected products by the share of wages in the cost of marketable products;

3. Determine the share of the wages of production workers in the cost of commercial products minus material costs;

4. Determine the wages of workers to correct the marriage. To do this, it is necessary to multiply the costs of correcting the marriage by the share of the wages of production workers in the cost of commercial products minus material costs;

5. Determine the wages of workers in the final marriage and not fix it. (the sum of 2 and 4 points);

6. Determine the average hourly wage. To do this, the wages of workers must be divided by the actual fund of working hours in hours;

7. Determine the working time spent on the manufacture of marriage and its correction. This requires the sum of the wages of workers in the final marriage and for its correction divided by the average hourly wage (point 5 / point 6).

The loss of working time due to deviation from normal working conditions is determined by dividing the amount of surcharges for this reason by average salary for one hour.

The choice of one or another method of calculating the loss of working time is determined by the composition, structure and form of the economic information received.

The methodology for analyzing the use of the working time fund is applicable to business entities working in one shift. For two- and three-shift operation, a generalizing indicator is used - the shift coefficient of workers. It is calculated by dividing the total number of actually working (secure) workers by the number of workers who worked in the largest shift, i.e. how many shifts, on average, for the analyzed period, the business entity worked every working day.

2. Analysis of the use of working time in the GONO OPKh FIGHTING of the Isilkul regionOMoscow region

2.1 Brief financial and economic characteristics of GONO OPH COMBAT

Full official name of the Company - State organization scientific service pilot production facility "Combat" of the Siberian Branch Russian Academy agricultural sciences.

Abbreviated - GONO OPH COMBAT SO of the Russian Agricultural Academy.

Location and mailing address of the Enterprise: Russian Federation, 646002, Omsk region, Isilkulsky district, settlement Boevoy, st. Lenina, 16.

The enterprise was created in order to provide the necessary conditions for holding scientific research, provided for by the thematic plans of the Institutes, the production and sale of elite and reproductive seeds of agricultural crops, planting material, breeding stock, the implementation of the primary verification of the technologies developed by the Institutes for growing planting material, promoting and mastering the achievements of science in agro-industrial production.

The enterprise carries out the following types activities: breeding of new varieties, breeds, testing of high technologies for sale to agricultural enterprises and farms, promoting the achievements of science and best practices through seminars, scientific and practical conferences; production and sale of elite and reproductive seeds of agricultural crops, planting material; organization industrial production, development, production and sale of consumer goods, products for industrial and technical and household purposes; performance transport services, including repair and maintenance, organization of rental (rental) of vehicles, international and domestic freight transportation, etc.

Let's analyze the financial results in the economy on the basis of forms No. 2 for 2007-2009. (Appendices D, E).

Table 3 - Financial results in OPH Combat for 2008-2009

Indicator			Deviation

1. Sales revenue, thousand rubles.
2. Cost of sales, thousand rubles.
4.Profit from sales, thousand rubles.
5. Interest payable, thousand rubles
6. Other income, thousand rubles
7. Other expenses, thousand rubles
8. Profit before taxation, thousand rubles.
9. Net profit of the reporting period, thousand rubles.
10. Profitability of production,%

To assess the activities of the enterprise, the profitability indicator is important, it characterizes the profit received from each ruble of funds invested in the enterprise.

Profitability of sales shows how much profit the company has from each ruble of sold products. For the reporting period, the profitability ratio is 17.8%, for the same period of the previous year - 24.7%. The decrease in the profitability indicator was caused by a decrease in profit by 7,745 thousand rubles. (Appendix B).

Table 4 - Analysis of the composition and structure of the balance sheet asset in the OPH BOEVOE for 2009, thousand rubles.

	At the beginning of the reporting period	At the end of the reporting period	Absolute growth, thousand rubles	Growth rate, %
1. Non-current assets
Intangible assets
fixed assets
Long-term financial investments
TOTAL FOR SECTION 1
2. Current assets
Stocks, including:
raw materials, materials and other similar values
animals for growing and fattening
work in progress costs
finished goods and goods for resale
Accounts receivable (for which payments are expected within 12 months after the reporting date)
including buyers and customers
Cash
TOTAL FOR SECTION 2

In the structure of the asset balance, the largest part falls on the 2nd section (current assets) 200426 thousand rubles, compared with the beginning of the period more by 16.9%. The increase in the share is associated with an increase in the company's accounts receivable by 23.5% and an increase in inventories by 20.4%. (Appendix 1).

The fixed capital accounts for only 80,304 thousand rubles, which is 16.4% less compared to the beginning of the reporting period. It can be seen that the working capital tends to grow, while the fixed capital is declining (Appendix B).

2.2 Analysis of the use of working time in the GONO OPH COMBAT

One of the most important conditions for fulfilling the production plan, increasing the output of each member of the labor collective, as well as the rational use of labor resources is the economical and efficient use of working time. The efficiency of work, the fulfillment of all technical and economic indicators depend on how fully and rationally the working time is used. Therefore, the analysis of the use of working time is an important part of the analytical work in an industrial enterprise.

Let's analyze on the basis of the initial data ( Applications G, H, I) availability of labor resources in the economy:

Table 5 - Provision of GONO OPKh KOMBOE with labor resources for 2007-2009.


Workers in agricultural production
working constants, of which:
tractor drivers
machine milking operators, milkers
cattle herders
Working seasonal and temporary
Employees, from below:
leaders
specialists
Workers in ancillary industrial pr.
Housing and communal services workers
food workers
Workers employed in the construction of household methods
Employees engaged in other activities

Analyzing the data obtained, it can be seen that in the GONO OPKh Combat, the total number of employees for the period from 2007 to 2009. decreased by 60 people, or 10.3% and amounted to 525 people. Changes are observed in almost every category of workers. The number of permanent workers increased by 9.7%, of which machine milking operators - by 4 people, or by 10.8%, cattle herders of large cattle- by 7.4%. However, the number of tractor drivers decreased to 70 people, or by 2.8%. There are no changes in the number of administrative staff.

The number of workers in subsidiary farms decreased noticeably - by 7.1%, catering workers - by 16.7%, workers employed in construction by household methods - by 32%. And the number of employees engaged in other activities has decreased completely.

In general, changes in the economy in terms of labor resources are observed.

It is necessary to study the use of labor resources of the economy in dynamics.

Table 6 - The use of labor resources in the GONO OPKh Combat from 2007 to 2009

Indicator	Absolute change	Relative change
The average annual number of employees in total in the household (live-wu, rast-wu), (ChR)
Days worked by one employee per year, (D)
Hours worked by one employee per year, (H)
Average working day (P), h
General fund of working time (FW), man-hours

Let us determine the change in the total fund of working time due to the number of employees, the number of days worked by one employee on average per year, the average length of the working day, by conducting a factor analysis of the use of labor resources in the economy:

PDF=CR*D*P

PDF (CR) \u003d CH 1 * D 0 * P 0 \u003d 524 * 240 * 7.0 \u003d 880320

PDF (CR)=880320-981120=-100800

PDF (D) \u003d PR 1 * D 1 * P 0 \u003d 524 * 250 * 7.0 \u003d 917000

PDF(D)=917000-880320=36680

PDF (P) \u003d CR 1 * D 1 * P 1 \u003d 524 * 250 * 7.0 \u003d 917000

PDF(P)=917000-917000=0

Check: -100800+36680=-64120

Analyzing the data obtained, it can be seen that the average annual number of employees throughout the economy in 2009, compared with 2007, decreased by 60 people, or 10.3%, and amounted to 524 people. At the same time, there is an increase in the number of days worked by one employee per year by 4.2%, respectively, and hours worked by one employee - by 7.4%. On average, the length of the working day increased by 0.2 hours, or 2.8%.

In general, due to the decrease in the number of employees in the household, the increase in the number of days worked by one employee per year and the average length of the working day, the total fund of working hours in 2009, compared to 2007, decreased by 64,120 man-hours, or by 6.5% and amounted to 917,000 man-hours.

To identify the causes of all-day and intra-shift losses of working time, data on the actual and planned balance of working time are used.

Table 7 - Balance of working hours

Indicator	Deviation
	per worker	for the whole team
Calendar time, days
Including: Holidays
Weekend
Days off (Saturdays)
Nominal fund of working hours, days
Absenteeism, days
Including: Annual holidays
Study leave
Maternity leave
Additional holidays (days off) provided by the decision of the enterprise and administration

Absences with the permission of the administration

Turnout fund of working time, days
Average working day, h

According to the work time balance data, it can be seen that absenteeism increased against the plan per 1 employee by +0.6 days. This increase is caused by the excess of the planned amount of vacations for study +0.1 days, additional vacations (input days) granted by the decision of the enterprise council and administration +0.1 days, absenteeism +3.2 days. Total increase of 3.4 days.

However, a decrease in whole-day planned losses was achieved by reducing maternity leave by 0.7 days, illness by 2.0 days, absences with the permission of the administration by 0.2 days. Total reduction 2.9 days. Total +0.6 days.

2.3 Efficiency in the use of working time

The same result in the production process can be obtained with varying degrees labor efficiency. The measure of labor efficiency in the production process is called labor productivity. In other words, labor productivity is understood as its effectiveness or the ability of a person to produce a certain volume of output per unit of working time.

At the workplace, in the shop, at the enterprise, labor productivity is determined by the amount of products that a worker produces per unit of time (output), or the amount of time spent on manufacturing a unit of output (labor intensity).

To assess the level of labor productivity, a system of generalizing, particular and auxiliary indicators of labor productivity is used.

Generalizing indicators are the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms.

Private indicators are the time spent on the production of a unit of a product of a certain type (labor intensity of products) or the output of a certain type of product in physical terms in one man-day or man-hour.

Auxiliary indicators - the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

Let's analyze these indicators and evaluate the level of labor productivity in the economy: (Forms 9 and 13)

Table 8 - System of generalizing, private and auxiliary indicators.

Indicator	Absolute deviation	Relative deviation
General indicators: 1. Production of gross agricultural output per employee employed in agricultural production, thousand rubles.
2.Production of gross output for 1 man-day, thousand rubles.
3. Production of products for 1 man-hour,
Private indicators: 1. direct labor costs for the production of grain in physical. weight after finishing
2. Direct labor costs for raising calves
Auxiliary indicators: 1. Labor costs per 1 ha of cereals and legumes, person-hour/ha
2. Labor costs per head. the main herd of dairy cattle, man-hour
3. Labor costs npa 1 goal. live on rearing and fattening, person-hour

Let's carry out the factorial analysis of labor productivity of workers for 2007-2009.

Table 9 - Factor analysis of labor productivity of employees of the GONO OPH FIGHTING for 2007-2009.

Indicator	Absolute deviation	Relative deviation
Average annual number of employees, people
Incl. workers
Oud. The weight of workers in total strength workers (UD)
Days worked by one worker per year (D)
Hours worked by all workers, h
Average working day, hours (P)
Output, thousand rubles
Average annual output of one employee, thousand rubles
Worker output: Average annual, rub. (GV)
Average daily, rub. (DV)
Average hourly, rub. (CV)

HV=Ud*D*P*FV

GV (Ud) \u003d 0.11 * 469.8 * 7.0 * 0.17 \u003d 61.50

GV (D) \u003d 0.62 * (-69.2) * 7.0 * 0.17 \u003d -51.06

GV (P) \u003d 0.62 * 400.6 * 0 * 0.17 \u003d 0

GV (CV) \u003d 0.62 * 400.6 * 7.0 * 0.07 \u003d 121.70

GV \u003d 61.50-51.06 + 0 + 121.70 \u003d 148.08 thousand rubles.

The average annual output of one employee of the farm in 2009 amounted to 441.36 thousand rubles, which is 148.08 thousand rubles. more than in 2007. At the same time, due to the increase in the proportion of workers in the total number of employees by 0.11, labor productivity increased by 61.5 thousand rubles; by reducing the number of days worked per year by 69.2 thousand rubles. labor productivity decreased by 51.06 thousand rubles, and due to an increase in the average hourly output of a worker by 0.07 thousand rubles. - increased by 121.70 thousand rubles.

3. Ways to improve the use of working time in the enterprise

In conditions market economy the importance of various factors that affect the efficiency of production increases, since, due to the resurgent competition, performance becomes a decisive prerequisite for the existence and development of enterprises.

One of the most important conditions for the fulfillment of the production plan, the increase in output for each member of the team, as well as the rational use of labor resources, is the economical use of working time.

An analysis of the use of working time shows that in the GONO OPKh BATTLE for the period from 2007. to 2009 there have been changes in the use of labor resources. By reducing the number of employees, the total fund of working time. decreased by 64,120 man-hours, or by 6.5% and amounted to 917,000 man-hours.

At the enterprise it is necessary to pay attention to reduce the whole-day planned losses of maternity leave, illness and absenteeism with the permission of the administration.

Of all the whole day's loss of working time Special attention should be given to the loss of working time as a result of absenteeism. It is necessary to consider the reasons that have reduced the loss of working time, for example, the reduction in time for maternity leave, the general illness. These losses of working time are also associated with socio-economic problems, with the general situation in the country.

At the enterprise, it is necessary to take measures to improve working conditions, measures to reduce morbidity (regular medical examinations, etc.). Perhaps the system of labor organization is not fully thought out at this enterprise.

Conclusion

During the course work, the theoretical foundations of the analysis of the use of working time, methods for studying the costs of working time and the methodology for analyzing the use of working time, presenting a brief financial and economic description of the economy were considered. An assessment was also given to the dynamics and factors influencing the use of working time, the efficiency of the use of labor resources. Measures for a more rational use of the working time fund are recommended.

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COURSE WORK

on the topic: "Analysis of the use of working time"

Introduction

1. Theoretical foundations of the analysis of the use of working time

1.1 Working time, its structure, classification of working time costs

1.2 Methods for studying the cost of working time and labor processes

1.3 Methodology for analyzing the use of working time

2. Analysis of the use of working time in the GONO OPKh FIGHTING Isilkulsky district of the Omsk region

2.1 Brief financial and economic characteristics of GONO OPH COMBAT

2.2 Analysis of the use of working time in the GONO OPH COMBAT

2.3 Efficiency in the use of working time

3. Ways to improve the use of working time in the enterprise

Conclusion

List of used literature

Applications

Introduction

Effective workforce management is impossible without adequate information. Therefore, in the course of the enterprise's activities, data are regularly collected that characterize various aspects of the state of labor resources, and their detailed analysis is carried out. It examines information about various aspects of enterprise workforce management - productivity, labor costs, vocational training, workforce dynamics, etc.

The purpose of the course work is to analyze the use of working time in the GONO OPH BATTLE.

To achieve this goal, it is necessary to solve the following tasks:

1. Consider the theoretical aspects of the use of working time (the concept of working time, its structure, methods for studying the cost of working time);

2. Give a brief financial and economic description of the organization;

3. Conduct an analysis of the use of working time in the GONO OPH COMBAT;

4. Suggest ways to improve the use of working time in the enterprise.

The relevance of the topic of the course work is to determine the role of the effective use of working time, the security of the enterprise with labor resources, the identification of unproductive costs of working time, the efficiency of the use of labor resources, the identification of working time reserves, as well as the analysis of the payroll fund.

The object of study of the course work is the GONO OPH BATTLE of the Isilkul district of the Omsk region.

The subject of this course work is the study of the use of working time fund.

In this course work, research methods are used: comparison method (comparison of previous and reporting periods); calculation method (in the construction of analytical tables).

1. Theoretical foundations of the analysis of the use of working time

1.1 Working time, its structure, classification of working time costs

working hours labor process

Working time is part of the calendar time spent on the production of products or the performance of a certain type of work. To characterize its use, special indicators are used. The starting point is the indicator of the calendar fund of time - the number of calendar days of a month, quarter, year per worker or group of workers.

The indicator of the calendar fund of time reflects working and non-working hours, i.e. the number of person-days of attendance and absence from work.

Person-days of absence from work are days of absence from work for valid and non-excused reasons. Man-days of absenteeism for good reasons include annual leave, holidays and days off, absenteeism due to illness and in connection with the performance of public, national duties, as well as other absenteeism permitted by law (for people's deputies, people's assessors, if these workers are taken into account in the average number of employees of the enterprise), person-days of absence from work in connection with the care of the sick, issued by certificates of medical institutions, etc.

Man-days of absence from work for unexcused reasons are days of absenteeism with the permission of the administration and absenteeism.

The number of man-days of absenteeism includes man-days of employees who did not come to work without a good reason or who were absent from work without a good reason for more than three hours (continuously or in total) during the working day.

The basic units of hours worked and not worked by workers are man-days and man-hours.

According to the accounting of working time in man-days, the working time funds are determined.

The duration of working time is variable, but it also has certain limits. Its maximum duration is determined by two factors: firstly, a person cannot work twenty-four hours a day, because he needs time for sleep, rest, eating, i.e. to restore the ability to work. Secondly, the limit of working time is determined by the requirements of a moral and social nature, because a person needs not only physical recuperation, but also the satisfaction of some spiritual needs. The actual duration of working time is influenced by such factors as the intensity of labor, the movement of the phases of the industrial cycle, and the level of unemployment. The working hours of employees are determined by agreements between employers and trade unions.

The use of working time is divided into the following categories:

2. Operational work - time for the transformation of objects of labor, which is divided into main and auxiliary;

3. Organization of maintenance of the workplace - the time that the worker spends on maintaining the workplace in a state of readiness for productive work;

4. Rest and personal needs depend on working conditions;

5. Unproductive work - the time that a worker spends on work that is not his main operation;

6. Violation of labor discipline;

7. Breaks for technical reasons, i.e. independent of the worker

8. Scheduled breaks driven by technology

In order to systematize and account for all categories of working time costs and to further reduce losses, it is customary to classify working time.

All losses of working time are divided into full-day and intra-shift.

The whole-day losses of working time include: holidays; weekend; regular holidays; study holidays; holidays for teenagers; maternity leave; absenteeism due to illness; leave due to working conditions; agricultural distractions. work; absenteeism; fulfillment of state, public duties; failure to appear with the permission of the administration, etc.

The determination of the amount of intra-shift losses of working time and the reasons for their occurrence is carried out using photographs of working time.

It is recommended to observe the use of shift time by the brigade in the area repeatedly, throughout the entire shift with the maximum coverage of the number of observed.

1.2 Methods for studying the cost of working time and labor processes

In the regulation of labor, a comprehensive study of the costs of working time, carried out through observations at workplaces, is of great importance.

Working time photo

Photo of working time - a method of studying the costs of working time, which measures all, without exception, the costs of time in the order of their actual sequence over a certain period.

The main task of photographing working time is to determine the loss of working time and identify the causes that cause them.

Depending on the object of observation, a photograph of the working day, a photograph of the workflow and a photograph of the use of equipment are distinguished:

There are two types of photographs of working time:

1. Photo taken by a special person (observer, timekeeper, master);

Depending on the number of objects studied by one observer, timekeeper, photography of working time is divided into individual and group:

With a collective form of labor organization, a group photograph is used. The object of observation in this case is a brigade or link.

Depending on the number of observers simultaneously observing at a given workplace, a single, group, complex and duplicate photograph is allocated:

With a single photograph, observation is carried out by one timekeeper, regardless of the number of observed objects.

With group photography, observation at a particular workplace is carried out by a group of timekeepers.

With complex photography, a group of timekeepers observes the work of an integrated team, a mining site, a mine or a processing plant as a whole. With this method, observations cover the entire complex of work processes of one of the stages or all stages. For example, comprehensive monitoring can be carried out during the mining and transportation of the mined mineral.

In duplicate photography, one process, one machine, or one performer is watched by two timekeepers. This type of observation is used for a large number of operations in the workflow, when a particularly accurate measurement of their duration is required. One observer fixes the time, and the other describes the methods of work.

Depending on the location of the object during the observation, the photograph can be stationary, route and picket:

With stationary photography, the timekeeper is in one place and monitors the object without letting it out of sight (for example, monitoring the operation of loaders, scrapers, vibratory feeders).

When the object of observation moves along a certain route, the timekeeper must follow him all the time. Route photography is used more often in mine and quarry transport.

The study of working time is divided into the following stages:

1. Preparation for conducting observations;

2. Conducting observations;

3. Processing of observation results;

4. Analysis of observation materials.

Preparation for conducting observations is as follows:

Drawing up a plan for monitoring;

Explanation of the purpose of observations to the personnel of the surveyed area;

Selection of the object of observation and observers and preparation for conducting observations.

The preparation of an observer for conducting observations consists in the implementation of measures that ensure the high quality of observations and their results. The timekeeper must familiarize himself with the latest literature on the process under study, adopted by the organization of work, the composition of the team, study the advanced methods of work of production innovators, the current production standards and know the factors that affect the duration of certain process operations.

To record time during observations, special observation sheets are compiled, in which time can be recorded in three ways - digital, graphic and combined:

Records of successive time readings are made only from top to bottom in vertical columns. The clock of the current time is fixed only when more than one hour is accumulated.

The graphical method is used when observing the simultaneous operation of several performers or machines. It is recommended to use it when monitoring the work of an integrated mining team.

The disadvantages of the graphical method of recording time include the inaccuracy of fixing the time spent and the increased work intensity of the timekeeper.

Analysis of the results of observations: after conducting observations and primary processing of the results, a comprehensive analysis of data on the cost of working time is carried out. Based on the analysis data, a rational structure and organization of the process are designed, taking into account the rational sequence of all operations, the elimination of interruptions, the full use of the working time of the performer and the mechanism, the reduction of time to perform individual techniques and the overall increase in operational time.

Timing

The purposes of timing are:

1. Establishing time standards and obtaining data for the development of labor standards;

2. Study and implementation of advanced techniques and methods of work;

3. Checking the quality of current regulations;

4. Identification of the reasons for non-compliance with the norms by individual employees;

5. Improving the organization of the labor process in the workplace.

There are three ways of timing:

1. Continuous - according to the current time, when all elements of operational time are measured, cyclically repeating in a certain order;

2. Selective - when individual elements (methods of work) of the operation are measured, regardless of their sequential execution;

The accuracy of time measurements during chronometric observations depends on the duration of the studied elements of the operation.

Timing includes three stages: preparation for observation; conducting surveillance; processing and analysis of observation results.

Photochronometry

Photochronometry can be individual or group:

Individual photochronometry is used when studying the time spent on work or an operation performed by one worker.

Instant Observations

This method consists in the fact that the observer, moving along a predetermined route, inspects workplaces at fixing points, marking the time of operations and breaks on a special form using symbols. The advantage of the method of momentary observations is its simplicity and relatively low labor intensity, as well as the possibility of studying several jobs by one person.