Indicators characterizing the movement of labor force. Turnover ratio for hiring employees: formula. Labor turnover

A factor in the stability of the enterprise, the prerequisites for the growth of labor productivity and production efficiency is a permanent staff, its stability. Staff turnover is an indirect sign of problems associated with the organization of labor and personnel management.

There are two types of staff turnover: physical and psychological (hidden). Physical fluidity

firewood characterized by the dismissal of employees for various reasons. Hidden , or psychological , staff turnover is not associated with the dismissal of employees, but with a drop in interest in the results of labor, a decrease or loss of motivation, and self-elimination from active work. Negative consequences hidden staff turnover are instability in the workforce, a decrease in labor productivity and the formation of a negative image among potential specialists.

To characterize the movement work force calculate and analyze the dynamics of the following indicators:

acceptance turnover ratio (K admission) - is the ratio of the total number of employees hired for the reporting period (L prin) to the average number for the same period (/? cf):

Shows how many percent (if the coefficient is multiplied by 100) the composition of the staff has been updated due to the newly hired in the reporting year.

The average number is a calculated value, which is determined by summing all accepted for permanent, seasonal and temporary work for each calendar day of the month and dividing by the number calendar days month;

disposal turnover ratio (K yy6):

Characterizes the share of retired workers for various reasons in the reporting period to the average number. Exceeding the turnover ratio on disposal indirectly indicates possible problems associated with unsatisfactory organization and working conditions, the lack of an incentive system and social protection;

total staff turnover ratio (To general) - is determined by the ratio of the total number of hired and retired employees for the reporting period to the average number for the same period:

Gives a general assessment of the degree of change in the personnel composition due to both newly hired workers and those who left for various reasons. The higher the coefficient, the higher the instability and the composition of the workforce is not constant;

staff turnover rate (K tskk):

This ratio, compared with the retirement turnover ratio, gives an answer to the question about the nature of the retirement process: a high value of the staff turnover rate indicates a low interest of the company's management to form a stable and permanent staff structure, improve the level of organization and labor discipline. If the retirement turnover ratio is higher, it means that the movement of personnel is caused by objective reasons: layoffs due to retirement, conscription for military service, illness, disability, etc.;

coefficient of constancy of the personnel of the enterprise (To bridge comp):

It characterizes the stability and sustainability of human resources, especially when assessing it over a number of years. If the coefficient has slight changes over time, this indicates the attractiveness of the company, the correctness of the formed material and corporate value guidelines, and the motivation system as a whole:

replacement rate (To substitute):

The coefficient allows assessing the scale of changes in production activities: its growth in dynamics characterizes the expansion of the business due to the influx of new employees, and negative meaning coefficient may indicate forced layoffs of employees due to the crisis and the need to restructure the enterprise.

An example of the analysis of the dynamics of labor movement coefficients is presented in Table. 8.4.

Table 8.4

Labor movement coefficients

Indicators		T 0	Changes
			absolute
Accepted workers, pers.
Dropped out, man.
Including:
into the armed forces
on retire
on own will
for violation of labor discipline
Average number of employees, pers.
Number of employees who have worked a full year, pers.
Acceptance turnover ratio
Retirement turnover ratio
Total staff turnover ratio
Replacement rate
Staff turnover rate
Composition consistency factor

During the period under study, the enterprise experienced an active personnel movement: the total turnover ratio exceeded 64% for past period and 58% - for the reporting year. There is a noticeable renewal of the personnel structure: turnover rates for hiring 46% for the last year and 45% for the reporting period indicate the share of newly hired employees, while the departure of personnel amounted to no more than 18 and 13% for the last and reporting periods, respectively. This indicates the expansion of activities and the emergence of new jobs. The turnover rate on retirement has decreased, however, its rather high value must be considered in comparative dynamics with the staff turnover rate. The latter, as can be seen from the calculations, is no more than 7% over the past year with a decrease in the reporting year to 5%. Consequently, the main reason for the dismissal of employees is related to objective and natural reasons for the termination labor activity: retirement, illness, etc. The replacement rate characterizes the excess of the share of new personnel compared to those who left during the reporting period. Renewal of personnel, thus, occurred on average by 32%. The value of the coefficient of constancy of the composition, equal to 42% in the reporting year, shows what part of the employees from the average staff worked for a full year. Stability labor resources increases, and this is confirmed by the dynamics of this coefficient.

2. Coefficient of intensity of turnover on retirement -

the ratio of the number of employees who left for the period (N left) to their average list number (N average list):

To retirement \u003d H vyvyshm / H Wed List

3. Turnover rate - the ratio of the number of employees who left for the period for the above reasons related to staff turnover (Ch staff turnover) to their average list number (Ch cf list):

To turnover \u003d H staff turnover / H Avg. List

4. Replacement rate - the ratio of the difference between the number of hired (H accepted) and retired workers (H retired) to their average payroll number (H cf list):

K replacement = (H accepted - H retired) / H average list

The table shows that the turnover rate is decreasing compared to the previous year. Entry and exit turnover rates are declining, indicating a trend towards worker retention. A decrease in the replacement rate means that the number of hired workers compensates for the number of those who left, that is, part of the hired workers compensates for the number of those laid off and part of the hired ones is used in new jobs. A decline in this ratio means that new hires contribute only marginally to the expansion of new jobs.

1.1.6 Analysis of the productivity of the personnel of the enterprise

Labor productivity is usually understood as its ability to produce a certain amount of products per unit of time Labor productivity can be characterized either by a direct indicator - the output per unit of working time spent, or by an inverse indicator - labor intensity - the cost of working time per unit of output

Due to the fact that the costs of working time can be expressed in the number of man-hours worked, man-days, the average payroll number of workers or all employees of the enterprise, there are indicators of average hourly, average daily output and indicators average output per one listed worker or employee of personnel directly related to the production of this product

The enterprise has the following indicators for calculating the average output and labor intensity (table 11).

Table 11

Calculation of average production and labor intensity

Indicator	Designation	previous year	Reporting	Dynamic factor	Absolute change
1 Output of marketable products, thousand rubles.	Q	158 534	160 058	100, 96%	1 524
2 Man-days worked by workers	T	184 177	202 333	109,86%	18 156
3 Average daily output, thousand rubles.	W	0,861	0,791	91,90%	-0,7
4 Average labor intensity of products	t	1,162	1,264	108,81%	0,102

Between the values ​​given in the table, there are the following relationships

W=1/t, Q=WxT; T=txQ

The first of these dependencies is used only to control the correctness of the calculations (0.861 x 1.16175 = 1.0; 0.791 x 1.26413 = 1.0), and with the help of the other two, economic calculations

Thus, the change in the volume of production in the reporting year compared with the previous one is explained by an increase in the cost of working time with a decrease in labor productivity.

0.7 x 202,333 = -14,104 thousand rubles,

0.861 x 18,156 = 15,627 thousand rubles

As a result of the combined influence of these factors, the volume of production increased by 1,523 thousand rubles

The change in total labor costs in the reporting year compared to the previous one was influenced by two factors: an increase in the volume of production and an increase in the labor intensity of the production of its unit

0.10238 x 160,058 = 16,386 man-days

1.162 x 1,523 = 1,770 man-days

As a result of the combined influence of these factors, total labor costs increased by 18,156 man-days.

1.2. Analysis of the financial condition of GRES-4 1.2.1. Balance sheet analysis

The system of indicators of financial results includes not only absolute, but also relative indicators of economic efficiency. These include: coefficients of financial stability, liquidity, turnover of funds, etc.

Summarized information for analysis is presented in form No. 1 "Balance sheet", in form No. 2 "Report on financial results", form No. 5 "Appendix to the balance sheet". In addition, the analysis uses data on account 46 “Sales of products”, account 47 “Sales and other disposals of fixed assets”, account 48 “Sales of other assets”, account 80 “Profits and losses”.

The balance allows you to give a general assessment of changes in the entire property of the enterprise, to highlight in its composition current (mobile) and non-current (immobile) funds, the dynamics of the structure of property.

An analysis of the dynamics of the composition and structure of property makes it possible to establish the size of the absolute and relative increase or decrease in the property of the entire enterprise and its individual types.

To analyze the assets of the analyzed enterprise, an analytical table 12 is compiled.

Table 12

Analysis of the asset balance

Enterprise funds	2001		2002		Absolute change values, thousand rubles		Beat change weights, points
	Amount, thousand		Amount, thousand			Growth rate, %
BUT	1	2	3	4	5	6	7
1.TOTAL funds	215570	100	215506	100	-64	-0,03	0,00
1.1. Non-current assets (outcome of section I of the asset)	181915	84,39	176780	82,03	-5135	-2,82	-2,36
1.2. Current assets (the result of section II of the asset)	33655	15,61	38725	17,97	5070	15,07	2,36
1.2.1.tangible current assets (sum of lines 211-216)	28859	85,75	31518	81,39	2659	9,21	-4,36
1.2.2.cash and short-term financial investments	2360	7,01	1465	3,78	-895	-37,93	-3,23
1.2.3 accounts receivable and other assets	2435	7,24	5742	14,83	3307	135,79	7,59

The data in the table show that the total amount of the enterprise's funds decreased by 64 thousand rubles, or by 0.03 percent. The largest share in the property structure is occupied by non-current assets - 84.39 percent at the beginning of the year and 82.03 percent at the end of the year. In the structure of current assets at the beginning of the year, the largest share (85.75 percent) is occupied by tangible current assets.

At the end of the year, there were significant changes in these groups both in absolute amount and in their specific weights.

The decrease in the value of non-current assets amounted to 5135 thousand rubles, or (-2.82 percent).

The increase in current assets amounted to 5070 thousand rubles, or 15.07 percent.

In the structure of current assets, there was an increase in the amount of receivables by 3307 thousand rubles, or 135.79 percent, with a simultaneous increase in its share in the structure of current assets by 7.59 points.

The value of tangible current assets increased by 2659 thousand rubles or 9.21 percent. However, their share in the structure of current assets decreased by 4.36 percent.

The amount of cash and short-term financial investments decreased by 895 thousand rubles, or by 37.93 percent.

The share of cash in the structure decreased by 3.32 points.

The result of the analysis showed that the financial position of GRES-4 deteriorated.

1.2.2. Analysis of the working capital of the enterprise

Given the importance of working capital, we will analyze the turnover of funds.

The duration of the turnover in days (Ofunds) is calculated by the formula:

Obsredstsv \u003d C x D / RP,

Where C is the average balance of working capital

D - duration of the period (year - 360 days, quarter - 90 days)

RP - the volume of sales of products.

The volume of product sales characterizes the amount of working capital. Adjusted revenue is taken as an indicator of sales volume, i.e. excluding value added tax and other taxes and deductions paid from revenue and deducted from it when calculating profit.

Indicators of the duration of turnover in days can be calculated for all working capital, groups of these funds, their individual types. The change in turnover in days is influenced by a number of factors, the level of influence of which must be measured. Factor analysis of turnover makes it possible to determine which elements of current assets the company can use to increase the efficiency of their use.

The change in the duration of turnover in days is influenced by the following factors: change in average balances, change in sales volume.

Initial information and calculation of factors in a generalized form are presented in the analytical table 13.

As the data in the table show, in the reporting period, in comparison with the previous one, the turnover of all current assets, except for receivables, slowed down. The main reason for the slowdown was the growth of average balances for all types of working capital, except for receivables. The change in the amount of turnover in all cases reduced the duration of the turnover. The slowdown in turnover occurred both in the sphere of production and in the sphere of consumption, however, in the sphere of circulation, the level of slowdown in turnover is much higher than in the sphere of production.

The growth in sales volume as a whole had a positive impact on the duration of turnover, however, the growth rate of sales was inadequate to the growth rate of working capital balances. If the growth rate of the volume of sales were higher than the growth rate of the average balances of working capital, then an overall reduction in the duration of the turnover of working capital would be achieved.

Table 13

Working capital analysis

Types and groups of working capital	Average balances of working capital, thousand rubles		Sales proceeds, thousand rubles		Turnover duration, days		turnaround (days)
	For previous		For the previous year		For the previous year
BUT	1	2	3	4	5	6	7
Production stocks including IBE	11815	18785	158534	160057	26,83	42,19	15,36
Construction in progress	1893	2345	158534	16057	4,30	5,27	0,97
Future expenses	36	421	158534	16057	0,08	0,95	0,87
TOTAL in production	13746	21525	158534	16057	31,21	48,42	17,20
	13709	21103	158534	16057	31,13	47,47	16,33
Finished products	756	5428	158534	16057	1,72	12,21	10,49
Goods shipped	1835	3656	158534	16057	4,17	8,22	4,05
Receivables	4094	2477	158534	16057	9,30	5,57	-3,73
Cash and other current assets	2628	3102	158534	16057	5,97	6,98	1,01
TOTAL in circulation	23025	35768	158534	16057	52,29	80,45	28,16
TOTAL working capital	36771	57294	158534	16057	83,50	128,87	15,36
Including no future expenses	36735	56872	158534	16057	83,42	127,92	44,50

The growth of the turnover of inventories is a factor in the growth of the turnover of working capital in the production sector.

1.2.3. Analysis of fixed assets of the enterprise

Fixed assets are one of the most important factors of any production. Their condition and effective use directly affects the final results. economic activity enterprises.

The formation of market relations presupposes a competitive struggle between various commodity producers, in which those of them who most effectively use all types of available resources will be able to win.

The condition and use of fixed assets is one of the most important aspects of analytical work, since they are the material embodiment of scientific and technological progress - the main factor in increasing the efficiency of any production.

A more complete and rational use of the fixed assets and production capacities of an enterprise contributes to the improvement of all its technical and economic indicators, the growth of labor productivity, an increase in capital productivity, an increase in output, a reduction in its cost, and savings in capital investments.

The objectives of the analysis of the state and efficiency of the use of fixed production assets are to establish the security of the enterprise and its structural divisions with fixed assets - the correspondence of the size, composition and technical level of funds, the need for them: clarifying the implementation of the plan for their growth, renewal and disposal, studying the technical condition of fixed assets and especially their most active part - machinery and equipment. Determining the degree of use of fixed assets and the factors that influenced it; determination of the completeness of the use of the equipment fleet and its completeness, clarification of the efficiency of the use of equipment in time and in terms of power; determination of the impact of the use of fixed assets on the volume of production and other economic indicators of the enterprise, the identification of reserves for the growth of capital productivity. increasing production and profits by improving the use of fixed assets

Sources of information form No. 1 "Balance sheet of the enterprise", form No. 3 "Appendix to the balance sheet of the enterprise": form No. 5 "Appendix to the balance sheet of the enterprise": form No. 1-p (annual, monthly) "Report of the enterprise (association) on products",

When conducting an analysis of the provision of an enterprise with fixed assets, it is necessary to study whether the enterprise has enough fixed assets, what is their availability, dynamics, composition, structure, technical condition, level of production and its organization.

Fixed assets are heterogeneous, their performance of various functions and their different intended use led to the division of fixed assets into different groups. Depending on the purpose in the production and economic activities, they are divided into production and non-production. Of these groups, industrial production assets are directly connected with the production of products and therefore have the largest share.

The presence of fixed assets in the analyzed enterprise is given in the analytical tables 14 and 15.

Table 14

Availability, movement and dynamics of fixed assets

fixed assets	At the beginning of the year	Received per year	Dropped out in a year	At the end of the year		Growth rate
Industrial and production fixed assets	166 398	1 545	228	167 716	1 317	100,79
including
active part	52 540	1239	31	53 747	1 208	102,3

Table 15

Availability, composition and structure of fixed assets

OS groups and their names	For the beginning of the year		At the end of the year		Change per year
	Amount, thousand rubles	Oud,. the weight, %	Amount, thousand rubles	Oud,. the weight, %	Amount, thousand rubles	Oud,. the weight, %
1.Buildings	93562	56,23	93562	55,79	0	-0,44
2. Structures	9391	5,64	9 391	5,6	0	0,04
3. Machinery and equipment	52540	31,57	53747	32,05	1209	0,47
4.Vehicles	10592	6,37	10720	6,39	128	0,03
5.Production and household inventory	296	0,18	267	0,16	-29	-0,02
6. Other types of OS	19	0,01	28	0,82	9	0,01
TOTAL fixed assets	166 398	100,00	167716	100,00	1317	0,00

The data in the tables show that industrial and production fixed assets increased by 1,317 thousand rubles, or 0.79%, over the year. At the same time, the active part increased more significantly - by 1,209 thousand rubles, or by 102.30%. The specific weight of the active part increased by 0.47%.

The main increase in the cost of fixed assets occurred under the influence of an increase in the cost of machinery and equipment (1,207,873 thousand rubles), vehicles (128,547 thousand rubles) and other types of fixed assets (9,768 thousand rubles). Decrease in the cost of fixed assets occurred under the influence of a decrease in the cost of production equipment (29,070 thousand rubles).

There were no significant changes in the structure of fixed assets. The largest percentage deviations do not exceed 0.44 - 0.47% for buildings and machinery and equipment. Data on the degree of renewal, disposal, growth, depreciation and suitability of fixed assets of the enterprise as a whole and their active part are given in analytical table 16.

Table 16

Analysis of the degree of renewal, disposal and growth of fixed assets

Odds	Formula	Coefficient level
1 Updates to fixed assets	Fpost/Fkg	00092
2 Updates of the active part of fixed assets	F A post / F A c.g.	00231
3 Disposals of property, plant and equipment	Fvy/Fn.y.	0,0014
4 Disposals of the active part of property, plant and equipment	F A sel./Fn.y.	0.0006
5 Increase in fixed assets	fgrowth/F n.g.	0,0079
6 Increase in the active part of fixed assets	F growth/Fn.y.	0,0230
7 Depreciation of fixed assets (at the beginning of the year)	Fitness/Fperv	0,1048
9 Depreciation of fixed assets (at the end of the year)	Σ wear/fperv	0,1516
8 Depreciation of the active part of fixed assets (at the beginning of the year)	Σ wear/F first	0,2537
10 Depreciation of the active part of fixed assets (at the end of the year)	Σ A wear / F A primary	0,3666
11 Validity of fixed assets (at the beginning of the year)	Fostat/Fperv	0,8952
12 Validity of fixed assets (at the end of the year)	Fostat/Fperv	0,8484
13 Validity of the active part of fixed assets (at the beginning of the year)	F A rest / F first	0,7463
14 Validity of the active part of fixed assets (at the end of the year)	F remainder / F first	0,6334
15 Rate of increase in the value of fixed assets	(Fpr-Fvyb)/UFng	0,0065
16 Rate of increase in the value of the active part of fixed assets	(F A pr-F A vyb) / F A ng	0,0224

According to the table, it can be seen that the active part of fixed assets - machinery and equipment, has the highest renewal rate, which is associated with the need to constantly maintain the stable operation of complex hardware technological processes. Depreciation of the active part of fixed assets is also significantly higher than that of fixed assets as a whole. Accordingly, its validity is lower both at the beginning and at the end of the year.

The rate of increase in the value of fixed assets shows what share of the value of received fixed assets is directed to cover their retirement. Thus, we can conclude that only 0.65% of all received fixed assets go to cover their retirement, while for the active part this figure is 2.24%.

2.2.4. Profitability analysis

The return on equity allows you to determine the effectiveness of the use of investment by the owners of funds in the enterprise and compare it with the possible income from investing funds for other purposes.

The return on equity, calculated on the basis of net profit, shows how many kopecks of net profit each ruble of equity earned.

Data for the analysis of profitability of investments are given in forms No. 1, No. 2 and No. 5 financial statements. They are presented in the analytical table 17.

The data in the table show that the profitability indicators of all funds and operating funds, calculated on the total amount of profit and profit from the sale of products, decreased by 24.76 percent and 25.16 percent, respectively, compared to the previous year. This is due to the fact that the growth rate of all assets of the enterprise (157.83 percent), including those operating (77.19 percent), is higher than the rate of decline in the total amount of profit (-40.06 percent) and profit from sales of products (-34. 84 percent).

Moreover, the growth rate of all funds of the enterprise is lower by 18.14 percent of the increase in own funds, which indicates a decrease in the share of borrowed funds.

The profitability of own funds for the reporting period has significantly decreased, which is associated with a decrease in the magnitude of the increase in profit from the sale of products, balance sheet and net.

Table 17 Indicators of return on investment

Indicators	2001	2002 on	Changes absolute value	Growth rate
BUT	1	2	3	4
1. Balance sheet profit, thousand rubles	26963	16161	-10161	-40,06
2. Net profit, thousand rubles.	14047	10018	-4029	-28,68
3. Profit from sales, thousand rubles.	28139	18335	-9804	-34,84
4. Income from securities and investments, thousand rubles.	4154	3480	-674	-16,22
5. The average annual cost of all funds, thousand rubles.	83595	215538	131942	157,83
6. Average annual cost of own funds, thousand rubles.	74109	204522	130413	175,97
7. Average annual cost of financial investments, thousand rubles.	0	0	0	X
8. Average annual cost of construction in progress, thousand rubles.	0	67414	67414	X
9. The average annual amount of the active part of own funds (line 5 - line 7 - line 8), thousand rubles.	83595	148124	64528	X
10. Profitability of all funds, in%
10.1. Cr1 (str1/str5)	32,25	7,50	-24,76
10.2. Cr2 (str2/str5)	16,80	4,65	-12,16
10.3. Cr3 (str3/str5)	33,66	8,51	-25,16
11. Return on equity, %
11.1. Cr4 (str1/str6)	36,38	7,90	-28,48
11.2. Cr5 (str2/str6)	18,96	4,90	-14,06
11.3. Kr6 (str3/str6)	37,97	8,97	-29,01
12. Profitability of the active part of own funds,% (Кр7= str3/str9)	33,66	12,38	-21,28

It should be noted that operating funds had the highest profitability in the reporting year (12.38 percent), which indicates the effectiveness of the use of funds in circulation.

Let's carry out a factorial analysis of the profitability of all investments - the Kr2 indicator.

The change in the level of profitability of investments may be affected by changes in the profitability of sales and asset turnover. The reciprocity of the profitability of investments with the profitability of products and the turnover of assets is expressed by the formula:

Kp2 \u003d P (r) / B \u003d P (r) / Q / B,

where Р(r) – net profit,

B - the average annual value of the assets of the enterprise,

Q is known.

The method of chain substitutions or the method of absolute differences is used, it is possible to determine the degree of influence of factors on the profitability of investments: profitability of sales and asset turnover.

The data for the calculation are given in table 18.

Table 18

Data for calculating indicators and factors

return on investment

Indicators	designate	year 2001	2002	Changes
BUT	B	1	2	3
1. Net profit, thousand rubles.	P(r)	14047	10018	-4029
2. The volume of products sold, thousand rubles.	Q	158534	160057	1523
3. The average annual amount of all funds, thousand rubles.	AT	83595	215538	131942
4. Profitability from sold products,%	K(Q)	8,86	6,26	-2,60
5. Turnover of all funds of the enterprise, days	O	1,8	0,7	-1,1
6. Return on investment,%	Cr2	16,80	4,65	-12,16

According to the table, the return on investment decreased by 12.16 percent. This happened as a result of the following factors:

1. Decreasing the amount of net profit by 1 ruble of sold products.

ΔКр2 = (К1(Q) – К0(Q)) x О0.

ΔKr2 = -2.60% x 1.8 = -4.93%.

2.Slowing down the turnover of all funds of the enterprise.

ΔKr2 = (O1 - O0) x K1(Q).

ΔKr2 = -1.1 x 6.26 = -7.23%.

The results obtained are summarized in Table 19.

Table 19

Summary table of factor analysis results

return on investment

2.2.5. Analysis of financial stability and solvency of GRES-4

An enterprise is considered solvent if its total assets are greater than its long-term and short-term liabilities. A company is liquid if its current assets are greater than its current liabilities.

An analysis of the solvency and liquidity of an enterprise is carried out by comparing the funds for an asset, grouped by the degree of their liquidity and arranged in descending order of liquidity, with liabilities for liabilities, grouped by their maturity and arranged in ascending order of terms. Essentially, the liquidity of an enterprise means the liquidity of its balance sheet.

Depending on the degree of liquidity, that is, the rate of rotation into cash, the assets of the enterprise are divided into the following groups:

1. The most liquid assets. These include all items of the company's cash and short-term financial investments (securities) from the II section of the asset balance "Current assets".

2. Marketable assets - accounts receivable and other assets are taken from section II of the balance sheet asset. If during the internal analysis immobilization is detected by items of debtors and other assets, the total of fast-moving assets is reduced by its amount:

3. Slowly realizable assets. These include articles from section II of the asset balance: “Reserves of raw materials, materials, IBE, finished products, goods and costs in work in progress”, as well as debts of participants on contributions to the authorized capital, and the item “Long-term financial investments” from section I of the asset “Non-current assets”:

A3 = Z + F(T) + R(T),

Where F(T) - long-term financial investments,

R(T) - debt of participants on contributions and authorized capital.

4. Hard-to-sell assets - articles I of the asset section "Non-current assets", with the exception of the article of this section, included in the previous group:

A4 \u003d F - F (T).

Liabilities of the balance are grouped according to the degree of urgency of their payment.

1. The most urgent obligations. These include accounts payable, settlements on dividends and other short-term liabilities from section V of the liabilities side of the balance sheet “Short-term liabilities”:

2. Short-term liabilities - short-term loans and borrowings from the V section of the balance sheet liabilities:

3.Long-term liabilities - long-term loans and borrowings from Section IV "Long-term liabilities".

4.Permanent liabilities - Articles IV of the liability section of the balance sheet "Capital and reserves".

To maintain the balance of assets and liabilities, the total of this group is reduced by the amount under the item "Deferred expenses". The following articles are added to the result of this group: “Deferred income (D)”, “Consumption funds” (F), “Reserves for future expenses and payments” (P).

P4 \u003d I (s) - S (f) + D + F + P (P).

The balance is considered absolutely liquid if the following ratios take place:

A1 ≥ P1, A2 ≥ P2, A3 ≥ P3, P4 ≥ A4.

To analyze the liquidity of the balance sheet of the enterprise for the reporting year, an analytical table 20 is compiled.

Table 20

Liquidity analysis of the balance sheet of GRES-4 for 2002

ASSETS	At the beginning of the period	At the end of the period	LIABILITY	At the beginning of the period	At the end of the period	Payment Flaw
						At the beginning of the period	End of period
BUT	1	2	B	3	4	5	6
1. The most liquid assets A1, thousand rubles.	2360	1465	1. The most urgent obligations P1, thousand rubles.	11931	7770	-9571	-6305
2. Quickly realizable assets A2, thousand rubles.	2369	4963	2. Short-term liabilities P2, thousand rubles.	0	1336	2369	3597
3. Slowly realizable assets A3, thousand rubles.	28859	31518	3.Long and medium-term liabilities P3, thousand rubles.	440	240	28419	31278
4. Hard-to-sell assets A4, thousand rubles.	181915	176780	4.Permanent liabilities P4, thousand rubles.	203133	205350	- 21218	- 28570

The data in the table show that in the reporting period there is a payment shortfall of the most liquid assets (A1) of cash and short-term financial investments in the amount of 9571 thousand rubles at the beginning of the year and 6305 thousand rubles at the end of the year. The surplus of the asset groups A2 and A3 significantly exceeds the deficit of the A4 group. However, the company's balance sheet is not absolutely liquid, and in order to analyze the degree of its liquidity, an analysis of liquidity indicators should be carried out.

When calculating the first indicator - the absolute liquidity ratio - only cash on hand, in bank accounts, as well as securities that can be sold on the stock exchange are taken as liquid funds (the numerator of the fraction). The denominator is short-term liabilities.

KAL \u003d d / (K (t) + r (p)).

Its value is recognized as theoretically sufficient if it reaches 0.2 - 0.25.

The second indicator - the coefficient of evaluation or urgency - differs from the first one in that in the numerator, to the previously given amount, the amounts of short-term receivables that are actually receivable are added. Calculation formula:

K2 = (d + r(A)) / (K(t) + r(p)).

Theoretically justified estimates of this coefficient lie in the range of 0.7-0.8.

The third indicator of liquidity - the coverage ratio or current liquidity - the numerator also contains the cost of inventories, which, if necessary, can be converted into cash by selling. However, this is already a less liquid "article compared to the previous ones, since it will take a certain time to sell the reserves. The formula for calculating the coverage ratio (CR):

KP \u003d (d + r (A) + Z) / (K (t) + r (p)) \u003d R (A) / (K (t) + r (P)).

In the world practice of market relations, it is recognized that in order to ensure a minimum investment guarantee, for every ruble of short-term debts, there are two rubles of working capital. Therefore, the optimal ratio is 1:2.

Analysis of liquidity indicators is given in the analytical table 21.

Table 21

Analysis of GRES-4 liquidity indicators

Balance sheet items and liquidity ratios	Normal values	2001	2002	Changes
BUT	1	2	3	4
1.Cashier, thousand rubles		45	62	17
2. Settlement accounts, thousand rubles.		2141	1086	-1055
3. Currency accounts, thousand rubles.		173	316	142
4.Other cash, thousand rubles.		0	0	0
5. Short-term financial investments, thousand rubles.		0	0	0
		2360	1465	-895
7. Accounts receivable, thousand rubles.		1353	3601	2248
8.Other negotiable debts, thousand rubles.		1016	1362	345
		4730	6428	1698
10. Reserves and costs (net of deferred expenses), thousand rubles.		28859	31518	2658
		33589	37947	4357
12. Short-term credits and loans, thousand rubles.		0	1366	1366
13. Accounts payable, thousand rubles.		11931	7770	-4160
14. Dividend calculations		0	0	0
15.Other short-term liabilities, thousand rubles.		0	0	0
		11931	9137	-2794
17. Absolute liquidity ratio (line 6/line 16)	0,2-0,25	0,1978	0,1603	-0,0375
18. Liquidity ratio (line 9/line 16)	0,7-0,8	0,3965	0,7036	0,3071
19.Current liquidity ratio (coverage) (line 11/line 16).	2	2,8152	4,1531	1,3379

The absolute liquidity ratio in 2001 did not exceed the lower limit of the threshold indicator by 0.0022 points, and in 2002 it not only did not increase, but decreased by 0.0375 points. This is due to the fact that the rate of decline in the amount of short-term liabilities (line 16) (-2794/11931 = -23.42%) was lower than the rate of decline in the value of cash and securities (line 6) (-895/2360 = 37, 93%), which ensured the decrease in the indicator.

The data in the table show that the company is in an unstable financial condition. To determine the nature of the financial stability of the enterprise, consider table 22.

Table 22.

Indicators for determining the nature of financial stability for 2002

Indicators	Balance line code	Value, thousand rubles
		At the beginning of the period	At the end of the period
1. Sources of own funds (Capital and reserves)	490	203199	205845
2. Non-current assets	190	181915	176781
3. Availability of own working capital (p.1-p.2)		21284	29064
4.Long-term borrowings	510	440	420
5. Availability of own and long-term borrowed working capital (p. 3 + p. 4)		21724	29304
6.Short-term borrowings	610	-	1366
7. The total value of sources of reserves formation (cf. 5 + p. 6)		21724	30670
8.Stocks and VAT		28925	32297
9. Surplus (+) or shortage (-) of own working capital (p. 3- p. 8)		-7641	-3233
10. Surplus (+) or shortage (-) of own and long-term borrowed working capital (p. 5 - p. 8)		-7201	-2993
11. Surplus (+) or shortage (-) of the total value of sources of reserves formation (own, long-term and short-term borrowed sources) (p. 7 - p. 8)		-7201	-1627
Type of financial situation		crisis	crisis

2.6. Analysis of return on assets

Return on assets is the most important generalizing indicator of the effectiveness of the use of fixed assets. Formula for calculating return on assets:

where H is the level of capital productivity;

Q - the volume of production in monetary terms;

F is the average annual cost of fixed assets.

The rate of return on assets shows how many products are produced per unit cost of fixed capital.

The return on assets of all fixed assets depends on the return of the active part and its share in the total value of fixed capital.

For the enterprise, for the analysis of capital productivity, there are data presented in the analytical table 23.

Table 23

Calculation of return on assets

	Previous	Reporting	Change
Indicator			absolute	%
1. Sales proceeds	158 534	160058	1 524	0,96
2. Average annual cost of fixed assets	58617	145 622	87 005	148,43
2.1. including the active part	20 440	53 144	32 704	160,00
3. Return on assets (p. 1 / p. 2) -	2,7046	1,0991	-1,6054	-59,36
4. Return on assets of the active part	7,7561	3,0118	-4,7444	-61,17

The data in the table show that the return on assets decreased by 1.6054 points, or by 59.36%. The return on assets of the active part of fixed assets decreased more significantly - by 4.7444 points, or by 61.17%.

CHAPTER 2. MAIN DIRECTIONS OF STD IN ENERGY 2.1. Characteristics and structure of JSC MOSENERGO

MOSENERGO, an open joint-stock company for energy and electrification, has an authorized capital of 25.6 billion rubles. According to the property agreement, JSC MOSENERGO occupies the 16th place in the Russian Federation among all joint-stock companies. JSC MOSENERGO fully supplies electricity to the Moscow region with a population of about 16 million people, generating more than 8% of the total Russian electricity generation.

The energy potential of JSC MOSENERGO is 14.8 million kW of electric power and 40.8 million kW (35.1 thousand Gcal/h) of thermal power. MOSENERGO generates about 14% of the total Russian thermal energy. In terms of thermal power, this enterprise has no equal in the world.

The structure of JSC MOSENERGO is shown in Figure 5

The Moscow region is now on the rise, as evidenced by the growth of industrial electricity consumption, which in 2001 amounted to 3.7%, and the growth of heat consumption in steam by 3.8% - in the first after the August 1998 crisis.

Starting from the second quarter of 1999, JSC MOSENERGO has been increasing the generation of electrical energy throughout the entire period and reached its increase by 4.0% by the end of 2001 in order to meet the growing demand of its own consumers for energy.

JSC MOSENERGO is one of the few energy systems that continue energy construction and technical re-equipment in difficult economic conditions. Commissioning of new capacities at MOSENERGO did not stop even in the most critical years. Thanks to

Fig.5 Structure of JSC MOSENERGO

In this way, they were able to achieve a complete balance in covering their own electrical loads and transfer part of the energy to neighboring regions.

The main sources of JSC MOSENERGO's development are the own funds of the Joint Stock Company, therefore, the work on improving the tariffs for electricity and heat is becoming increasingly important.

The main goal of JSC MOSENERGO is to ensure sufficient profitability and self-financing of the energy system through economically justified tariffs, which will make it possible to launch an investment program to upgrade and increase the efficiency of generating equipment, and this, in turn, will lead to a reduction in the cost of energy production.

The market puts forward strict requirements. The criteria for evaluating all actions should be profitability, efficiency of investments, their fastest payback. The energy of all lives today according to such laws. developed countries with market economy. MOSENERGO builds its plans and current activities in the same vein. In this they are helped by the experience of France, Germany, the USA, Spain and other countries with which close business contacts have been established.

JSC MOSENERGO offers every effort to fulfill its obligations to both shareholders and creditors. AO MOSENERGO made timely payments of income on its Eurobonds in April and October 2001. In order to reduce the severity of foreign exchange liabilities, the company has redeemed and redeemed part of the Eurobonds.

MOSENERGO shares continue to be among the more liquid shares on the Russian Trading System (RTS), the Moscow Interbank Currency Exchange and the Moscow Stock Exchange.

Main result last year - in difficult economic conditions, reliable energy supply to consumers was ensured, viability and profitability were maintained, and the production potential of the Company was increased.

AO MOSENERGO is the largest of the 74 regional energy supply companies of the Russian Federation and, as a subsidiary joint-stock company, is part of RAO UES of Russia. The energy system of the Company is a technologically integral part of the Unified energy system Russia.

The main activities of the Company are the production, distribution and sale of electrical and thermal energy.

JSC MOSENERGO is a vertically integrated company operating on the principles of self-financing according to a single business plan and interacting with other economic entities on a contractual basis.

The energy system is a complex of power plants, power lines, transformer substations, heating networks, pumping stations, combined for parallel operation, connected by a common mode of operation, having a common power reserve and centralized operational and dispatch control.

In 2001, MOSENERGO continued to provide reliable and uninterrupted power supply to consumers. JSC MOSENERGO operated as a redundant energy system and provided electricity not only to its own consumers (consumers of the Moscow region), but also transferred to the Federal Wholesale Electricity and Capacity Market 83.2% of the volume of the previous year,

Since no energy system is able to fully pay for the electricity supplied to it, they seek to reduce the unpaid flow of electricity to other regions, while part of the supplied electricity is paid by mutual offset against the debt of JSC MOSENERGO to RAO "UES of Russia" for the subscription fee.

For the first time since the August crisis of 1998, an increase in industrial electricity consumption was recorded, mainly due to an increase in production at enterprises in the Moscow Region, where an increase in consumption was observed in such energy-intensive industries as ferrous and non-ferrous metallurgy, heavy energy and transport engineering, industry building materials, chemical, woodworking and light industries.

JSC MOSENERGO is the main supplier of heat energy to consumers in the Moscow region: Moscow consumers receive 94.8% of heat, regional consumers - 5.2%. Sales of electric and heat energy to consumers are carried out on the basis of powers of attorney issued to them by the following branches: Energosbyt (sale of electric energy), Heating networks (sale of heat energy in Moscow), State District Power Plant -3,4,5, CHP - 17, 27, ZGAES (sale of thermal energy in the Moscow region).

Relations with consumers of electrical and thermal energy are built in accordance with the current legislative and regulations based on the conclusion of energy supply contracts. In 2001, consumers paid for energy in cash, securities, as well as through offsets.

The economic activity of JSC MOSENERGO is characterized by the following indicators (Table 24):

Table 24

Key performance indicators

	1999	2000	2001
Installed electrical power MW	14797,0	14843,8	14909,8
Own power consumption MW	8846,9	9126,0	9566,3
Power transmission to the wholesale market MW	780,0	790,0	611,0
Electricity generation billion kWh	64,2	65,0	68,9
Useful electricity supply bln kWh	50,3	50,6	52,2
Electricity transmission to the wholesale market bln kWh	1,9	1,6	1,5
Installed heat output Gcal/h	34826,6	35085,5	34814,8
Heat supply from collectors mln Gcal	78,2	72,0	69,9
Number of employees people	50034	50206	48424

It can be seen from the above figures that the use of installed capacity does not exceed 64%.

Energy sales activities in JSC MOS-ENERGO are built on the basis of regulatory documents, orders, orders and guidelines of RAO "UES of Russia".

In general, the level of energy sales in 2001 increased by 9.5 points compared to the previous year (in 1999, 99.6% of the supplied energy was sold). The level of sales of thermal energy increased by 15.4 points, electricity for own consumers - by 7.1 points, and electricity sales on FOREM decreased by 9.4 points. With a decrease in the overall level of energy sales on FOREM in 2001 to 79.8% (1999 - 89.2%), it is necessary to note the positive dynamics in the calculations on FOREM, which developed in the 4th quarter. The level of electricity sales on FOREM in the 4th quarter amounted to 148.9%. The volume of sales of energy supplied to FOREM in the 4th quarter of 2001 increased by 47.3 million rubles, or 68.9 points, as compared to 1999.

The increase in the level of sales in comparison with 1999 is due to a significant increase in work with consumers to pay for the supplied energy and to reduce debt. In addition, during 2001 from the federal budget to pay off the debt for electricity and heat energy consumed budget organizations federal subordination from JSC MOSENERGO, 2.5 billion rubles (including VAT) were allocated, including for electricity - 2.0 billion rubles, for heat - 0.5 billion rubles.

The Company's accounts receivable, including long-term debt, decreased during 2001 from 20.1 to 16.7 billion rubles. Its main part - the debt of consumers of electric and thermal energy - was reduced during the year from 17.3 billion rubles to 14.2 billion rubles.

The decrease in debt is due to a reduction in the debts of consumers financed from the federal budget, a decrease in the debt of city organizations, as well as wholesale consumers-resellers.

The financial activity of JSC MOSENERGO is characterized by the following indicators (Tables 25,26,27.)

Table 25

Main financial and economic indicators, million rubles

	1999	2000	2001
Revenue from the sale of products, works, services (for payment)	19587,0	22439,7	33167,9
Profit from the sale of products, works, services (“on payment”)	3566,1	3634,9	5,665,5
Investment in means of production	3360,0	3386,7	3111,7
Depreciation deductions	2168,0	2128,0	2380,3
Balance total	70464,2	74670,5	73731,9
Equity	52180,0	53623	54204,9
Authorized capital	25600,0	25600,0	28267,7

Table 26 Profit and loss statement, thousand rubles.

Name of indicator	2001 by shipment	2001 on payment	2000 by shipment	2000 on payment
I. Income and expenses from ordinary activities
Proceeds from the sale of goods, products, works, services (excluding VAT, excises and similar obligatory payments)	43 459 335	46 221 182	30 449 381	33 167851
Cost of sold goods, products, works, services	34 685 429	37 139 018	25 101 391	27 462 854
Gross profit	8 773 906	9 082 164	5 397 990	5 704 997
Selling expenses	44 540	44 552	38 512	38550
Management expenses			0	0
Sales profit	8 729 366	9 037 642	5 359 478	5 666 447
non-operating expenses	3 646 773	3 646 773	2 490 265	2 490 265
Profit before tax	4 090 884	4 399 107	2 478 659	2 788 320
Income tax and other similar obligatory payments	2 017 984	2 017 984	1 691 379	1 691 379
Profit from ordinary activities	2 072 900	2 381 123	787 280	1 096 941
Net profit	2 067 573	2 375 796	787 148	1 096 809

Structure of debtors and creditors

Accounts receivable as of 01.01.2002 USD 347.16 million

Accounts payable as of 01.01.2002 USD 88.29 million

Table 27 Dynamics of indicators

	1996	1997	1998	1999	2001
Equity level, %	78,9	76,0	74,3	73,0	74,7
The ratio of borrowed funds to own funds, %	26,4	30,5	34,5	37,0	33,9
Coverage ratio, %	1,51	1,63	1,72	1,67	1,78
Return on sales, %	28,0	20,6	18,2	16,2	17,1
Assets, RUB per share	2,1	2,3	2,8	2,9	2,6
Net assets, RUB per share	1,6	1,7	2,2	2,0	1,9
Profitability of fixed assets	27,44	18,37	12,65	9,26	11,83

Over the past year, there was practically no increase in the property status of the Company (balance sheet currency). Non-current assets as of January 1, 2002 amounted to 50,780 million rubles, of which fixed assets at a residual value - 45,877 million rubles, capital construction in progress - 4,720 million rubles. If we compare the structure of assets as of 01/01/2002 with the data as of 01/01/2001, we can detect significant changes in the structure of various groups of assets.

The share of non-current assets increased from 65.6% to 68.7%, mainly due to the acquisition property complex and GRES-5 from RAO "UES of Russia" in the amount of 1,835 million rubles.

The share of accounts receivable decreased significantly - from 27.4% to 22.7%. This positive trend was achieved thanks to the active work of MOSENERGO's services with consumers to collect receivables.

The share of cash in the balance structure more than doubled - from 0.7% to 1.5%. This can be assessed as a positive fact, demonstrating the growth of the Company's short-term liquidity.

Analyzing changes in the structure of the Company's liabilities over the past year, it is necessary to note the increase in the share of own sources from 70.0% to 73.5%, caused by the acquisition of fixed assets and other property from RAO "UES of Russia" and GRES-5.

It should also be noted a significant decrease in the share of accounts payable - from 21.2% to 17.1%, due to the reduction of accounts receivable and the allocation of funds for payments to creditors.

Financial indicators JSC MOSENERGO, calculated according to the financial statements in dynamics for 5 years, testify to its stable and profitable work.

The relatively small range of fluctuations in the analytical coefficients highlights that the Company has not experienced any major upheavals. When comparing the indicators of 2001 and 2001, we observe an increase in the "Level of Equity Capital" indicator, which indicates the increased financial independence of JSC MOSENERGO in the long term.

The growth of such indicators as "Difference between current assets and current liabilities" and "Coverage ratio" indicates the increased ability of the Company to repay its short-term obligations and, accordingly, its financial independence in the short term.

The increase in profitability indicators indicates the increased effectiveness of the work of our Joint Stock Company in obtaining profit and efficient use its fixed capital.

2.2. Ways to reduce the cost of electricity production

Most of the innovative programs that have been implemented in recent years include R&D, the results of which are new equipment and technologies created specifically for the working conditions of JSC MOSENERGO and ensuring high efficiency of its work and a modern technical level to further reduce the cost of electricity and heat.

AT modern conditions such an organization of the innovation process is of particular importance, since the market new technology and advanced technologies for the energy industry is represented mainly by the products of foreign companies with high level prices, and the domestic industry today cannot satisfy our requests either in terms of assortment or in terms of equipment quality

In 2001, the main areas of work, as in previous years, were the creation and introduction of new types of equipment and instruments, the improvement of technological processes and energy-saving technologies, the development of modern simulators, the protection of air and water basins, and the improvement of economic and dispatch control systems.

A set of measures was completed to master a new type of generating equipment for JSC MOSENERGO, high-capacity gas turbine and combined-cycle plants, design work continued to create a domestic GT-25U gas turbine plant, the prototype of which will be installed at the GTU-CHP in Elektrostal.

The gas turbine GTE-150 at GRES-3 was brought up to design parameters, as a result of which, for the first time in the practice of domestic power gas turbine construction, an initial gas temperature of 1100 ° C was reached,

On the unique system automatic control of the turbine and boiler "Kvint" at CHPP-27, developed by domestic specialists, a new version of the software and software complex "Kvint" was developed and implemented using modern software and hardware. In the same place, at unit No. 1, separate logic automatic machines, a number of technological algorithms have been developed, the integration of the automated control systems of peripheral facilities into the automated control system of the CHPP based on the KVINT hardware and software complex

A fundamentally new design of the ORASH-600 clarifier with active sludge recirculation was put into trial operation at CHPP-22, which ensures a high degree water demineralization This will reduce the cost of purchasing ion exchangers for the water treatment plant.

The development of technological schemes for the use of frequency-controlled drives for the cost-effective regulation of powerful pumps and fans in the conditions of JSC MOSENERGO continued. 8 Allen Bradley frequency-controlled drives were installed, adjusted and put into operation, optimally adapted to Russian standards (four drives each at CHPP-25, CHPP-26) and providing annual savings of electric energy in the amount of 7.6 million kW -h. Start-up and adjustment works were completed and acceptance tests of the first heat pump unit (HPU) NT-410 at TPP-28 in MOSENERGO JSC were completed. When waste heat is supplied to the HPI inlet from the turbine condenser with a temperature of 25-28°C, the temperature rises to 45-50°C at the HPI outlet. The test results confirm the fundamental possibility of further large-scale use of heat pump installations in order to save energy resources through the additional use of low potential heat. Work was carried out to introduce mathematical and software support for simulators for hot water boilers PTVM-180 and KVGM-180 and chemical water treatment. An all-mode logical-dynamic model of the TP-87 boiler simulator at CHPP-22 and the complex simulator of the T-250 CHPP-26 block, an analog model of the simulator for the electrical part of the stations (TVF-320 generator at CHPP-26), an automated training system for the repair and operation of switching devices . In electrical networks, the introduction and development of highly reliable and ultra-safe small-sized concrete package transformer substations (BKTPM-10/0.4 kV) continued.

Among the others major developments JSC MOSENERGO:

Anti-resonance transformer NAMI-220, which allows eliminating damage to 220 kV transformers, simplifying relay protection circuits and significantly reducing the cost of its operation. It has been introduced into trial operation in the Western Electric Networks;

A unified series of microcircuits and modules for automated systems for commercial accounting of electricity consumption, samples of which were transferred to the plant of electrical measuring instruments for the creation of an experimental batch of meters;

High-frequency posts of the PVZL-1 type for differential protection and devices of the UTKZ type for determining the values ​​of short-circuit currents. They are implemented in almost all electrical networks;

Improving the means of telemechanics, dispatch control and communication. Our Company pays a significant place in scientific and technical developments to local projects that allow us to increase the efficiency of operating equipment at individual power system facilities.

New filter materials - porous anthracite and resin of the "monosphere" type - were introduced at the block-desalination unit of blocks T-250 No. 8 and 9 of CHPP-21. The use of these materials reduces the number of flushes and the discharge of harmful effluents.

At CHPP-22, an electrostatic precipitator monitoring system based on EPIK equipment was introduced, which ensures the optimal operation of electrostatic precipitators for ash capture. Similarly, at CHPP-27, the DeNOx flue gas treatment plant control system based on the equipment of the KVINT PTC was introduced, which ensures a stable optimal operating mode of the plant.

At HPP-1 and CHPP-9, excitation systems were introduced and mastered, respectively, of the SVBD type - on TG No. 30 and thyristor - on TG No. 7.

At HPP-1, CHPP-11, as well as in the Oktyabrsky, Vostochnaya and Yuzhnye power grids, devices for monitoring linear bushings under voltage of 110-220 kV of the Alfa-L type, developed and manufactured at SKTB VKT, were introduced.

At CHPP-20, 23, 27, software and hardware complexes for diagnostic tools for turbogenerators were introduced.

In 2001, given the current financial situation, priority was given to projects that reduce the cost of the energy system and aimed at improving the reliability of energy supply.

In 2001, AO MOSENERGO paid priority attention to innovative projects that reduce the costs of the energy system and are aimed at improving the reliability of power supply:

Creation and introduction of new types of equipment, devices.

Improvement of technological processes and energy-saving technologies.

Improvement of systems of economic, economic and dispatching management. Improvement of means of telemechanics, communication. Protection of air and water basins.

The development of a new type of generating equipment for high-capacity gas turbine and steam-gas plants continues. Design, engineering and technological work on the creation of a domestic gas turbine unit GTE-25U has been completed, JSC TMZ is manufacturing a prototype that will be installed at the GTU-CHPP in the city of Elektrostal.

Work continued to bring the GTE-150 gas turbine at GRES-3 up to design parameters - pilot operation modes were worked out and a set of scientific and technical measures was taken to eliminate vibration of the turbine rotor.

For a number of years, JSC MOSENERGO has been working on the development of the software and hardware complex of the PTK KVINT. In 2001, unit No. 1 of CHPP-27 put into operation logic automata for controlling the gas-air path, setting a vacuum, starting and stopping the unit, warming up the turbine, purging and pressure testing the gas pipeline.

A significant contribution to the improvement of the operation of MOSENERGO equipment is made by scientific developments carried out by the Moscow technical university(MPEI):

At CHPP-8 in 2001, measures were taken to increase the productivity of the evaporator plant - a WTP scheme for preparing evaporator feed water was developed and installed, and technological tests were carried out. The installation will save tap water by utilizing boiler blowdown water and reduce internal losses of steam and condensate. In 2002, it is planned to reconstruct the unit to achieve its design capacity of 70-80 t/h.

Technical proposals have been developed for the use of industrial heat pump installations for the purpose of utilizing low-grade heat of return network water and cooling systems for condensers of steam turbines of power plants.

In 2001, JSC "TOSPO" began researching options for connecting HPP to the heat supply system of CHP-23, substantiating the effectiveness of various technical means for utilizing "waste" heat and choosing a drive for the HPP compressor in the industrial area of ​​CHP-23. In 2002 this work will be continued.

A software package for operational analysis and cyclic forecasting of the components of the power and electricity balance of MOSENERGO JSC was introduced, which is used for operational correction and optimal maintenance of modes in the FOREM structure. About 20 software complexes and modules are integrated into the single Energostat software system, which has no analogues in Russia.

A portable set of equipment for locating faults in 6-10 kV cables by the induction method was developed, a prototype was made, its acceptance tests were carried out and trial operation was carried out at the branches. In 2002, at the request of the branches, it is planned to produce an experimental batch of equipment. Almost 14 km of 10-20 kV polyethylene-insulated cable have been introduced and put into operation at the MCS, new telemechanics devices for 6-10 kV networks and a new control room with a projection-type control panel have been put into trial operation.

In the Oktyabrsky, Mozhaisk, Noginsk, Kolomna, Kashirsky and Dmitrovsky electrical networks, about 27 km of insulated 0.4 kV wires of domestic production were introduced.

The developments introduced in 2001 are aimed at reducing and controlling harmful effluents and emissions:

At CHPP-8, 17, 21, a cavitation technology for neutralizing chemical wastewater and an automatic control system using a cavitation reactor-neutralizer was introduced. In addition to reducing harmful effluents, this makes it possible to obtain significant savings in reagents, eliminate the cost of rubberizing pipelines, as a result of which the savings will amount to an average of 0.6 million rubles per year per CHPP.

At CHPP-26, in order to reduce harmful effluents, a technology was introduced to prepare effluents for return to underground horizons.

To reduce harmful gas-air emissions from industrial premises, a bi-absorption treatment plant has been introduced at the TsRMZ.

At CHPP-22, the use of instruments with automatic signal output to determine the content of combustible substances in the carry-over began.

Implemented:

Microprocessor protection company ABB "Relay-Cheboksary" - at CHPP-20 and 27, in the Oktyabrsky and Western electrical networks.

110 kV SF6 tank circuit breakers at CHPP-20, in Oktyabrsky and Yuzhnye electrical networks.

Vacuum circuit breakers "Tavrida-Electric" in the Mozhaisk electrical networks and in the ISS.

Automated workstations (AWS) for the head of the TAI shop - at CHPP-16 and the head of the service relay protection and automation - in electrical networks.

Software complex of tasks "Analysis of accidents in the power system".

The system of commercial metering of heat and gas based on the ASUT-600 complex at CHPP-12 and the system of automated commercial metering of electricity - at CHPP-23.

250 automated systems for accounting for electricity consumption in the domestic sector - in Energosbyt.

At CHPP-21, 23, 24, 25, 26, the modes of unloading units T-250/300-240 and K-300-240 at sliding pressure along the entire steam-water path have been mastered. The cost-effectiveness of introducing such modes is estimated at 150 tce per year per block.

At cooling tower No. 4 of CHPP-8, water-sprinkling devices of a spherical-toothed type were introduced, which improve the cooling of circulating water, as a result of which the vacuum on the turbines deepens. Expected fuel savings are 500 toe per year.

At CHPP-26, a new ball packing RVP-98 was introduced at the boiler of block No. 7, which will allow the plant to save about 1.0 million rubles per year.

At the boiler units of GRES-3, 4, CHPP-12, 21, 26, oil-fired steam-mechanical nozzles of the Edipol type were introduced, providing better atomization liquid fuel. Along with increasing the efficiency of fuel oil combustion, they make it possible to reduce the concentration of nitrogen oxides in flue gases by 15%.

At cooling tower No. 4 of CHPP-8, dehumidifiers manufactured by Composite were introduced, which allow capturing 99.98% of moisture, thereby saving water and reducing its emissions into the atmosphere.

Among the cost-effective developments, the following can be distinguished:

Four Allen Bradley variable frequency drives (VFD), optimally adapted to Russian standards, high-tech, computer-controlled (two drives each at CHPP-25 and in the Heating Networks) were installed, adjusted and put into operation. With the commissioning of three more VFDs (two at CHPP-25 and one at CHPP-26), in 2002 MOSENERGO JSC will operate 23 VFDs. By preliminary assessment energy savings from their operation will be about 40 million kWh per year.

The reconstructed system for suction of the vapor-gas mixture from LDPE was introduced at unit No. 5 of CHPP-25, which will allow to obtain an annual fuel saving of about 2500 tons of fuel.

The automated vibration diagnostics system for the T-250 turbogenerator, control diagnostics systems for the PT-60 turbine and for the turbofeed pumps of the T-250 block were introduced at CHPP-25, as a result, the expected annual cost savings will amount to almost 1.0 million rubles.

The schemes of water supply, blowdown and phosphating at boilers GRES-5 No. 2B and CHPP-8 No. 12, No. 13 have been improved. The expected annual economic effect from the implementation of measures is 0.2 million rubles per boiler;

Research and implementation work continued to expand the power system regulation range by introducing unloading modes on the sliding parameters of the T-250 and K-300 units. At MOSENERGO's power plants, 21 power units have been prepared for operation in the deep unloading mode. The operation of units on sliding parameters allowed the energy system to reduce fuel costs in 2001 by 75 million rubles. In 2002 it is planned to introduce modes of block unloading on sliding parameters when operating on fuel oil.

At CHPP-23, a built-in system was developed to protect the flow path of the TsSD-1 of the T-250-240 turbine from abrasive wear, which will prevent or significantly reduce the destruction of guide vanes and shroud seals. This will make it possible to increase the service life of the elements of the flow path of turbines by at least 2 times and reduce the cost of replacing and repairing the blade apparatus and seals.

Other major works include:

The VNIIKP Institute has developed a domestic unified termination for cables with plastic insulation with a voltage of 110 kV, the cost of which is approximately 3 times lower than that of imported couplings used today, which will make it possible to obtain significant cost savings.

The introduced scientific and technical developments listed above are aimed at reducing production costs and, first of all, at reducing material costs and labor costs.

The reduction in the cost of supplied energy due to the introduction of scientific and technical developments amounted to 3.5% per year.

However, the rise in prices for raw materials and materials, as well as services of third-party organizations and other factors, exceeded the savings from the introduction of the achievements of scientific and technical progress.

2.3. Measures for the technical re-equipment of GRES-4

· In 2003, the unified plan for technical re-equipment at GRES-4 provides for the following measures:

· Carrying out work to expand the control range of the power system by introducing unloading modes on the sliding parameters of the T-250 and K-300 blocks. This will reduce fuel costs by 9 million rubles a year;

· Improvement of water supply scheme, blowing and phosphating on 5 boilers. The expected annual economic effect from the implementation of measures is 0.2 million rubles per boiler;

· introduction of an automated system for vibration diagnostics of the T-250 turbogenerator, a system for diagnosing regulation on the turbofeed pumps of the T-250 unit, as a result, the expected annual savings will amount to almost 1.0 million rubles;

· the introduction of oil-fired steam-mechanical nozzles of the Edipol type, which provide better atomization of liquid fuel. Increasing the efficiency of fuel oil combustion will make it possible to obtain a reduction in fuel consumption by 5 million rubles. in year.

3. ECONOMIC JUSTIFICATION OF TECHNICAL RE-EQUIPMENT 3.1. Definition of initial data

The total cost of technical re-equipment is added to the cost of installed equipment, installation and commissioning, and staff training.

To determine the total cost of technical re-equipment, we will compile Table 28.

Table 28

Costs for technical re-equipment

Name of the event	Cost of equipment		Training	Total
Expansion of the regulation range of the power system	7865	248	32	8145
Automated system vibration diagnostics	5510	112	23	5645
Introduction of Edipol type nozzles	5970	115	30	6115
Improvement of the water supply scheme	810	65	20	895

Calculation of the annual economic effect from the implementation of measures we summarize in table 29.

Table 29

Annual economic effect from the implementation of measures

Let us determine the discount factor using the following

Discount = bank rate + inflation rate + risk level of the project.

Accepted initial data;

¨ banking preferential rate: 10% per annum;

¨ inflation rate: 12% per year;

¨ risk premium: 8%.

¨ Discount = 10%+12%+8% = 30%

3.2. Calculation of the economic efficiency of technical re-equipment

When calculating, we will assume that the activities will be implemented during the first year, so the effect this year will be equal to 50% of the average annual.

Calculate the net present value of NPV (Table 30):

Table 30

Year		Effect	Coefficient discounting	Cap. costs	Drive Income	PTS	NPV
1	20 800	8000	0,7692	20 800	6153,8	-14 646	-14 646
2		16000	0,5917		9467,5	9 467	-5 179
3		16000	0,4552		7282,7	7 283	2 104
4		16000	0,3501		5602,0	5 602	7 706

Thus, NTS is equal to 7607 thousand rubles. rub., i.e. Above zero. Determination of the internal rate of return (IRR) Let us define the IRR, i.e. at what discount rate the project will break even. This method of project evaluation is used by Western firms. If it is lower, let's say, than the percentage of income on government securities, then it is better to close the project altogether, or sell it to another company, taking into account partial implementation. The IRR point is located at the intersection of the NTS change graph with the abscissa axis, i.e. when NTS = 0.

To do this, consider the change in NTS: depending on the size of the discount. The calculation results are shown in the following table (Table 31):

Table 31

Discount	0,4	0,5	0,6
PTS	3 073,39	-454	-3 202

With the help of the given data, it was found that with GNI ~ 0.49

will be PTS = O.

Thus, IRR significantly exceeds the discount value adopted in the project. As a result, this project can be considered break-even.

Determining the payback period and the project profitability index

Let's determine the payback period of the project (Current) according to the following formula:

Current \u003d x + FTS x / NPV x + 1

x is the last year when NTS< О,

NPV x - NPV value this year (without minus),

NPV x+1 - the value of NPV in the next x+1 year.

Current == 1 + 14646/2104 = 6.96 years

Thus, the project pays off in 7 years. Let's determine the profitability index (ID) of the project:

ID \u003d 28506 / 20800 \u003d 1.37

Since ID > 1, then according to this indicator, the project can also be accepted for implementation.

3.3. Calculation of financial risks

Consider the sensitivity of the project

The sensitivity of the project is understood as the minimum values ​​of its indicators, at which the project's efficiency is maintained, and sustainability is the preservation of the project's performance indicators in different situations. We will consider the project sustainable if, when the project indicators (capital investments, economic effect, macroeconomic factors) deviate by 10% for the worse, the NPV > 0 condition remains.

Sensitivity and stability of the project to changes in the economic effect. Consider the maximum possible decrease in the total economic effect for four years of project implementation. The results of calculating the change in NTS with a decrease in sales are presented in the following table (Table 32):

Table 32

Economic effect	56 000	50 400	44 800
PTS	7 706	686	-4 523

The results of calculations of absolute and relative changes in sales volume and NPV are given in the table below (Table 33). Table 33

From the analysis of the above data, it follows that the allowable decrease in the economic effect should be no more than 7,000 thousand rubles. (with NTS >0), which corresponds to a 10% decrease in the planned economic effect. The project can be considered sustainable in terms of economic effect, since with a decrease in sales by 10%, NPV = 686 thousand rubles.

Let us now estimate the allowable increase in the value of capital expenditures. The results of calculating the change in NTS with an increase in the value of capital costs are presented in the following table (Table 34):

Table 34

capex,	20800	22880	24960
CHTS,.	7706	5626	3546

The following table presents the results of calculating the change in the relative values ​​of NPV and capital costs (Table 35):

Let us estimate by how many percent in an unfavorable direction a change in the bank rate and the risk premium is acceptable. Due to the insignificance of inflation, it can be assumed without calculations that the project will be resistant to inflation.

Let us estimate the change in NPV with an increase in the bank rate. The calculation results are presented in the following table (Table 36):

Table 36

Bank rate, %	10	20	30
PTS	7706	3 073	-454

Results of calculation of absolute and relative changes

bank rate and NPV are presented in the following table (tab. 37).

Table 37

From the data obtained, it follows that the project will be resistant to changes in the bank rate. Indeed, NTS becomes equal to zero when it increases to 29%.

Consider the impact of changing the magnitude of the risk. The results of calculating the change in risk values ​​and NPV are presented in the following table (Table 38):

Table 38

Risk, %	8	12	20
PTS	7706	5693	2292

Absolute and relative changes in risk values ​​and NPV are presented in the following table (Table 39);

Table 39

It follows from the given data that the project can be considered resistant to changes in the magnitude of the risk. The maximum risk can be increased up to 30%.

Based on the results of this section of the project appraisal, a summary table of the obtained data on the sensitivity and sustainability of the project was compiled (Table 40):

CONCLUSION

Modern National economy is a complex mechanism of interaction between producers and buyers. It consists of a large number a variety of industrial, financial, commercial and information enterprises interacting within the framework of the accepted in the country legal legislation.

The main subjects of economic activity, interacting with each other, make a continuous circulation of resources, products and incomes. Energy enterprises, having paid the established price for materials and semi-finished products in the resource market, produce electricity and heat. This is the main role and function of enterprises

Most of the innovative programs that have been implemented in recent years include R&D, the results of which are new equipment and technologies created specifically for the working conditions of JSC MOSENERGO and ensuring high efficiency of its work and a modern technical level.

Kashirskaya GRES-4 im. G.M. Krzhizhanovsky have an installed capacity of 1885 MW. They generate about 10% of the total electricity in the Mosenergo system.

The analysis of financial and economic activity showed:

¨ the balance sheet profit of the reporting year decreased significantly - by 10,801 thousand rubles, or by 40.06 percent Biggest Influence the decrease in profit was caused by the decrease in profit from the sale of products - the main component of the enterprise's profit;

¨ the total amount of the company's funds decreased by 64 thousand rubles, or by 0.03 percent. The largest share in the property structure is occupied by non-current assets - 84.39 percent at the beginning of the year and 82.03 percent at the end of the year. In the structure of current assets at the beginning of the year, the largest share (85.75 percent) is occupied by tangible current assets;

¨ at the end of the year there were significant changes in these groups both in absolute amount and in their specific weights;

¨ profitability indicators of all funds and operating funds, calculated on the total amount of profit and profit from the sale of products, decreased by 24.76 percent compared to the previous year;

¨ in the reporting period, there is a payment deficit of the most liquid assets (A1) of cash and short-term financial investments in the amount of 9571 thousand rubles at the beginning of the year and 6305 thousand rubles at the end of the year;

¨ the absolute liquidity ratio in 2001 did not exceed the lower limit of the threshold indicator by 0.0022 points, and in 2002 it not only did not increase, but decreased by 0.0375 points.

¨ the financial condition of the enterprise at the beginning and end of the analyzed period is in crisis, since the analysis revealed a lack of own working capital (7641 thousand rubles at the beginning and 3233 thousand rubles at the end of the period), own and long-term borrowed sources of inventory formation and costs (7201 thousand rubles at the beginning and 2993 thousand rubles at the end of the period), the total value of the main sources of formation of reserves and costs (7201 thousand rubles at the beginning and 1627 thousand rubles at the end of the period), "Reserves" are not provided by sources of their formation;

¨ the total deviation of actual costs per 1 ruble of marketable products from the level according to the approved plan is 0.62 kopecks per 1 ruble;

¨ industrial and production fixed assets increased by 1,317 thousand rubles, or 0.79% over the year. At the same time, the active part increased more significantly - by 1,209 thousand rubles, or by 102.30%. The specific gravity of the active part increased by 0.47%;

¨ the total return on assets decreased by 1.6054 points, or 59.36%, while the return on assets of the active part of fixed assets decreased more significantly - by 4.7444 points, or 61.17%;

At the enterprises of JSC Mosenergo, technical re-equipment is carried out according to a single plan. Financing of technical measures is carried out at the expense of the centralized development fund and bank loans.

In 2003, the unified plan for technical re-equipment at GRES-4 provides for the following activities: carrying out work to expand the control range of the power system, which will make it possible to reduce fuel costs by 9 million rubles a year; improvement of the water supply scheme, blowing and phosphating; introduction of an automated system for vibration diagnostics of the T-250 turbogenerator, a system for diagnosing control on the turbofeed pumps of the T-250 block; the introduction of oil-fired steam-mechanical nozzles of the Edipol type, which provide better atomization of liquid fuel.

Conducted economic evaluation activities showed that

the project pays off in 7 years, while the index of profitability (ID) of the project is 1.37. According to the results of the examination, the project can be considered sustainable, since changes for the worse in the total for three years were considered.

LITERATURE

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13. Kovaleva A.M., Varennikova N.P., Bogacheva V.D. Finance.: M. Finance and statistics, 2002.

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27. Financial management: Textbook /Ed. N.F. Samsonov. - M.: Finance and statistics, 2001.

28. Finance of enterprises. Textbook for universities / N.V. Kolchina, G.B. Polyak, L.P. Pavlova and others; Ed. prof. N.V. Kolchina. - 2nd ed., revised. and additional - M.: UNITI-DANA, 2002.

29. www/mosenergo.ru

The movement of the labor force is the process of changing or redistributing the number and composition of the enterprise's employees. The movement of labor is a constant process.

The turnover of the labor force refers to all changes in the number of employees: hiring, dismissal, redistribution of workers.

Labor turnover indicators are divided into absolute and relative indicators.

Absolute:

1) absolute turnover on admission - the number of employees hired in the study period;

2) absolute turnover on dismissal - the number of employees dismissed during the study period;

3) the total absolute turnover of the labor force is the sum of the absolute turnover on admission and the absolute turnover on dismissal (the sum of those hired and laid off).

Relative indicators characterize the degree of intensity of labor movement:

1) turnover ratio for acceptance;

2) coefficient of turnover on dismissal;

3) the coefficient of the total turnover of the labor force. They are obtained by dividing the absolute turnover for admission by the average payroll number of employees.

Turnovers on dismissal are:

1) necessary - dismissal of employees: due to natural, industrial and national reasons;

2) redundant - the absolute number of dismissed for three specific reasons: at their own request, as not passed probationary period for violations of labor discipline.

The indicator of labor turnover is a set of employees who were fired of their own free will, as they did not pass the probationary period, for violations of labor discipline.

The absolute size of turnover does not reflect the degree of labor turnover.

The relative turnover rate is the turnover rate, which is calculated by dividing the absolute size of the turnover by the average headcount, calculated as a percentage.

The labor force replacement rate is the number of people hired instead of the same number laid off.

Any movement of the labor force has a negative impact on the activities of the enterprise: the level of productivity and product quality is reduced, the growth of wages and the cost of production.

Staff turnover for the planned period (F) and average (F1):

F= number of layoffs in the planning period / Average number of employees in the planning period.

F1= average annual number of dismissed * 100 / average annual number.

Staff turnover rate - the ratio of the number of dismissed employees of the enterprise who left for a given period for reasons of turnover (of their own free will, for absenteeism, for violation of safety regulations, unauthorized leaving, etc. for reasons not caused by production or national needs) to the average number for the same period.

"Cadres decide everything" - famous phrase Stalin, uttered during his speech in 1935, remains relevant to this day. The proof of this is that sometimes a team of ten employees works more productively than a team of 30 people.

In addition to professional and personal qualities existing staff, important role for the organization plays such a factor as the movement of labor. Many have heard in their lives such terms as the turnover rate for admission or staff turnover, but not everyone knows the essence of these important words.

Why is it necessary to study the movement of personnel

Such a phenomenon as the movement of personnel is an integral part of any enterprise. It does not consist in the chaotic turnover of employees, as is often mistakenly thought, but on the contrary, it has an orderly and regular character.

Thus, the study of the movement of labor capital and the determination of its patterns allows for professional and effective personnel management. Having such data, the manager responsible for personnel management, or the manager himself, can work to improve the process of personnel movement within the framework of labor standards established by law, thereby increasing productivity at the enterprise.

For example, if in the course of the analysis, data were obtained that during the summer period the turnover rate for the reception of employees increases, then the necessary measures can be taken in advance. One of these methods can be the early selection of applicants for the personnel reserve before the start of the summer period. Thus, just one indicator, such as the turnover rate for admission, already makes it possible to improve the efficiency of personnel management, and the presence complete information and will only play a positive role for the management team.

Characteristics of personnel movement

The movement of labor in the enterprise can occur in connection with various reasons. Among them are:

• reaching working age;
• reaching retirement age;
• the need to serve in the army or its termination;
• changing of the living place;
• admission to educational institutions;
• change of type of activity;
• dissatisfaction of the employee with the existing conditions and others.

To analyze the movement of personnel in each organization, even the smallest, there are departments responsible for the appropriate accounting of applications and orders for admission, dismissal, and vacations. They also consolidate the necessary data, which are used in the future when calculating the indicators of labor movement.

Each indicator requires specific information data. For example, the hiring turnover rate formula requires indicators such as the average number of employees on staff in one day and the number of new employees on staff in the selected period. For the layoff turnover ratio, similar data will be required with a slight change: instead of hired employees, laid-off employees are taken into account.

Indicators of the movement of human resources

The movement of personnel at the enterprise will help to analyze such coefficients as:

• recruitment turnover - shows the share of new employees to the average staff number;
• dismissal turnover - displays the percentage of dismissed to the average fixed number of personnel;
• the total turnover of the labor force - reflects the movement of personnel, including hiring and dismissal, to the average number of staff;
• staff turnover and others.

Each of the above indicators is calculated using a separate formula. Each of them is individually important in building a general picture of the movement of labor resources. Paying attention to only one or a few coefficients and ignoring the rest is an erroneous decision, since not only will it not allow full monitoring of the movement, but it will not make it possible to develop the most effective personnel management policy.

Acceptance turnover ratio

Each indicator is important in its own way and is a link in the whole system that characterizes the movement of the labor force. For example, the hiring turnover ratio reflects the ratio of the total number of hired employees for the period under review to the average headcount. The calculation has a fairly simple mechanism, it is enough to have two data indicators available.

The admission turnover ratio formula is the ratio of two indicators. It looks like this:

K pr \u003d H pr / H cf,

where: K pr - turnover ratio;

N pr - the total number of hired employees for the selected period;

H cf - the average number of frames.

If the resulting coefficient is multiplied by 100, then you can see by what percentage the composition of the staff has been updated due to the adoption of new employees within the period under review.

What is the average number

If the concept of the number of hired employees does not cause difficulties, then not everyone knows what the term "average headcount" is.

In simple terms, the average headcount shows how many people the staff employs on average per day. In this case, any consideration period is taken, it can be a month, a year, and even 2 days.

To calculate this value, you need to add total officially registered personnel for each day of the period under review and then divide the amount received by the total number of days. In this case, all days of the period are taken into account, even if they are holidays or weekends.

Other turnover ratios

In addition to the turnover ratio on admission, the turnover ratios on dismissal, or, in other words, on disposal, and the total turnover play an important role.

The layoff turnover ratio is similar to the hiring ratio, which takes into account the number of employees laid off instead of hired employees. There are two types of dismissal turnover:

• Required turnover - only personnel dismissed for reasons beyond their control (for example, conscription into the army) are considered.
• Excessive turnover - employees who left for other reasons of a personal nature are taken into account. This type is the basis of the employee turnover indicator.

With the hiring and firing turnover figures available, you can calculate an additional value called "total turnover of the labor force." In the formula for its calculation, instead of the number of hired or dismissed employees, their total amount will be used, which will also be divided by the average number of staff.

About staff turnover

The calculation of all the above values ​​is necessary to solve various problems in the field of human resource management. One of the main problems is such a thing as staff turnover.

This indicator characterizes the movement of the labor force for various personal reasons, which, as a rule, are associated with dissatisfaction on the part of the employee or employer. Staff turnover is divided into 2 types:

• Natural - no more than 5%. It does not cause concern, because it contributes to the natural renewal of the state.
• Excessive - becomes the cause of economic losses in the company, and can also cause problems of a different nature, from organizational to production.

Thus, paying due attention to such a phenomenon as the movement of labor within an enterprise, conducting timely analysis, making correct calculations of the necessary coefficients, it is possible to manage the existing by human resourses with maximum efficiency and minimum losses.

As part of joint project with the Eksmo publishing house we continue to publish the texts of the books of the "HR-library" series. We bring to your attention an excerpt from the bookNatalia Volodina "Personnel adaptation: Russian experience in building an integrated system"

Indicators to be analyzed include:

* The cost of adaptation of one employee (by profession).

This indicator is calculated through the cost of time of the persons involved in the adaptation process and includes the time spent by the mentor, direct supervisor, personnel service, as well as the cost of handouts and other materials. This indicator should be calculated for different professions.

The appendix provides an example of calculating the cost of the process of adaptation of one manager of a junior level of management using the methodology of functional cost analysis.

* The cost of training a mentor (by profession).

Mentor training refers to the amount of investment invested in the development of the professional competencies of the mentor, in the development of training activities that mentors will conduct for beginners.

* Percentage of positions covered by the onboarding system.

Of course, ideally, this percentage should be 100%. It is most convenient to track the real situation using the adaptation matrix, which allows you to track what actions are already being taken and in relation to which category of employees, and what is the plan for the next period.

* Percentage of employees who serve as mentors (by profession).

What exactly this percentage should be is determined by the personnel services. It depends on the number of divisions, first of all, and on the number of newcomers in these divisions. There is no task to arrange competition between mentors, it is important that the system itself works.

* The percentage of employees who successfully passed the probationary period in relation to the total number of employees hired.

It is desirable that this indicator be equal to 100%.

The reverse of this is the indicator "Percentage of employees who left the company during or at the end of the probationary period." It is important for the HR manager to analyze who initiated the termination of the employment contract: the employee or his immediate supervisor.

It is important to remember that if such cases are not isolated, then the reason may lie in an imperfect recruitment system, and it is necessary to analyze whether the company hires employees.

Staff turnover

Staff turnover rate calculated by the formula:

Tofluid.= (huv.s.zh.+ Huv.nar.disc.) / hcf. listx 100%

Where:

Tofluid.- fluidity coefficient,
Huv.s.zh.- the number of those dismissed at their own request, people,
Huv.nar.disc.- the number of dismissed for violations of labor discipline, people,
Hcf. list

Usually, along with the turnover, experts calculate several more indicators.

Acceptance turnover ratio calculated by the formula:

Tovol.= Hprin./ hcf. listx 100%

Where:

Tovol.- acceptance turnover ratio,
Hprin. - the number of admissions for the period, people,
Hcf. list- average headcount for the period, people;

Termination turnover ratio calculated by the formula:

Toabout.uv= Hdismissal/ hcf. listx 100%

Where:

Toabout.uv- layoff turnover ratio,
Hfired..
Hcf. list- average headcount for the period, people;

Personnel retention rate for a certain period calculated by the formula:

Tofast.= (Clist number- Hdismissal) / hcf. listx 100%

Where:

Tofast.- staff constancy rate,
Withlist number- payroll at the beginning of the period, people,
Hdismissal- the number of dismissed for the period, people,
Hcf. list- average number for this period, pers.

The employee turnover rate is an indicator of the health of the company and the management decisions made in the organization.

It is imperative to calculate and analyze it, understanding that a high percentage of staff turnover is only a consequence of the current state of affairs, and true reason can be in illiterate selection, ineffective adaptation, unhealthy corporate culture.

Staff turnover should be calculated from several angles:

1) By divisions

To try to find the reasons, it is important to understand from which departments employees leave.

Example. The director of one of the stores of the retail network, in a conversation with the personnel manager of the central office, explains the high percentage of turnover among sellers of low salary employees. Before reviewing the amount of payments, the HR manager decided to analyze whether this percentage differs from the network average. It turned out that it differs significantly, which means that the matter is not at all wages, which is the standard for all stores, and the real reason may lie in the fact that the director himself, when hiring new employees, does not choose in favor of the best candidates, which, in turn, is a consequence of the director’s undeveloped interviewing skills.

2) By the term of work in the company

This period depends, first of all, on the average duration of work in the company and can be:

o Six months - for companies with high staff turnover, for example, for logistics terminals or large supermarkets,

o Year - for most companies,

o Three years for companies that take a significant amount of time to enter, such as design office, which attracts graduates of specialized universities, additionally teaching them for another year or two.

This indicator - the percentage of employees who left the company during the first year of work - may be an indicator of the adaptation system for the reason that it is possible that they made the decision to leave in the first weeks of work, but for some reason did not do it right away: gave the company another chance, or simply did not want to “spoil” their work book.

3) On grounds of dismissal

AT this case we are talking about the real reason why the employee left the company. Each HR manager can tell stories from his own experience, when an employee, although he wrote a statement of his own free will, but the true reason for the breakup was different: disciplinary violation or inappropriate position.

For accounting carried out by the personnel service, it is necessary to record the real grounds for dismissal and the initiator of the separation. For example, it can be an indicator: “Percentage of employees who worked less than a year and were dismissed at the initiative of the company in shop No. 7.”

Example. The company's HR manager does not have the opportunity to personally talk with employees who are leaving remote offices, so once a month, after making all the settlements with the laid-off employees, he selectively calls former employees to understand whether the reasons indicated by the managers are true and whether they are hiding under the phrase " moving to another city” separation by the company due to dissatisfaction or deceived expectations.

An example of questions to dismissed employees:

o When you first came to work, who explained the duties, rules, features of work to you?

o Have you read the New Employee Folder? Were you given printed materials? Did you understand everything?

o Did someone help you with your work if something did not work out? Who (manager, colleagues, a little bit of everything, no one)?

o Did you have any problems in the team? With whom (with the manager, with colleagues)? How were the problems solved?

o How can you characterize the atmosphere in the team as a whole?

o What are the reasons for your dismissal?

Staff turnover

According to the results of the AXES Management study, there are significant differences in terms of "staff turnover" among companies in various business sectors. The highest staff turnover is observed in the retail sector.
The graph shows that, despite the difference in numerical values, the overall trend of fluidity in terms of certain categories employees are retained for various business sectors. The percentage of turnover among top managers and managers is lower than among specialists and special categories of employees (salespeople, cashiers, workers). This is due to the fact that with the growth of the position, the opportunities for career, financial and status growth within the company increase. And as a result, employees are more attached to their company.

Average staff turnover in 2006 for companies various areas business