The cost content of the costs of living labor. Labor cost concept

Labor productivity growth- the main factor in increasing the efficiency of social production.

Labor productivity- an indicator of the fruitfulness of human activity, measured by the amount of products produced per unit of working time at normal labor intensity. The more products are produced per unit of time, the less labor is expended per unit of production, the less labor intensity of production, calculated in man-hours of work.

This ratio can be expressed by the formulas:

where P tr - labor productivity (output per unit of time)

M is the mass of products produced;

T is the time spent on the production of all products;

T p - labor intensity (time spent on a unit of production).

Consequently, an indicator of the growth of labor productivity is either an increase in output for a certain time, or a decrease in labor costs, measured by working time, for the release of a certain product.

The change in labor productivity occurs under the influence of a general economic law, according to which social costs for the production of the aggregate product are constantly falling, and the results human labor are constantly becoming more productive.

Distinguish between the concepts: the productivity of social labor and the productivity of living labor.

The productivity of individual (living) and social labor. The effectiveness of direct individual costs of living labor is called productivity of individual (living) and social labor. In this case, the individual costs of living labor are understood as the costs of labor not only of an individual, but also of the "aggregate" worker, that is, of all employees of a given enterprise. However, the labor expended on the production of a particular product consists not only of living labor, but also of past labor embodied in equipment, raw materials, materials, etc.

Labor productivity, defined as the cost efficiency of not only living, but also materialized labor, is called the productivity of social labor. V general view the indicator of labor productivity can be expressed by the following relationship:

where P is the volume of products produced per unit of time;

T 1 - the costs of materialized labor;

T 2 - the cost of living labor (man / hour, man / month).

In this case, the costs of living and materialized labor should be determined in comparable terms.

Indicators of the productivity of living labor. When labor productivity is defined as the effectiveness of the costs of living labor only, the general formula for labor productivity can be expressed as

In the first case, labor productivity will be characterized by the output per unit of labor time, in the second - the labor intensity of a unit of production. In enterprises, labor productivity is determined by the cost of living labor only.

Measuring labor productivity in terms of the cost of living labor is fully justified and necessary due to the following circumstances:

1. a sufficiently accurate accounting of the costs of past labor in units of working time at enterprises and individual production areas is currently impossible - the means of production are taken into account only in monetary terms;

2. only living labor possesses productive power and only concrete labor creates use value; labor, embodied in the means of production, passively passes from one use value to another, and its economy has a definite significance for the productivity of social labor;

3.Despite the large difference in the level of labor productivity when measuring it with or without taking into account past labor, the growth rates of the productivity of social and individual labor relatively close.

However, it is necessary to distinguish between social and individual labor productivity. The level of productivity of individual labor is determined by factors and conditions directly related to the activities of one or another worker or collective: the technical equipment of labor, the capacity of equipment, the quality of materials, social environment, the qualifications of workers, the intensity of labor, etc. The productivity of social labor is determined, in addition, by a number of circumstances not directly related to labor at a particular workplace: the political and social state of society, the structural policy of the state, stagnation or economic growth in national economy, character public organization labor, distribution and use labor resources, placement of productive forces, etc.

In each specific case, you need to know when and what method and indicator should be determined and applied, since each of them may be the best for solving any specific problem of economic research. Thus, the level and dynamics of the productivity of social labor must be measured in all cases with a significant change in the conditions of production - the introduction of new technology, the transition to new technology, changes in natural conditions, etc., in this case, it is necessary to determine the change in the costs of both living and materialized labor and to ensure such an organization of production in which the increase in material costs is completely covered by the economy of living labor.

The labor concept of costs is based on the labor theory of value (the main provisions of which are set out in Chap. 3 and 4 study guide). Therefore, without repeating ourselves, we will only note that it is inherent in the accounting in pricing of both the costs of living and materialized labor for the production and sale of goods, and the ratio of supply and demand for them. This fully applies not only to the pricing of final products, but also to the pricing of resources. Moreover, considering the costs of firms for the creation and sale of goods, the labor concept distinguishes between:

  • 1) the costs of living and past (materialized) labor;
  • 2) capital costs.

Let us analyze these two approaches, which are closely interconnected.

Production costs as labor costs

The very name of the labor concept of costs suggests that they are considered primarily as labor costs. This interpretation of costs is based on the labor theory of value and captures the self-evident fact that all wealth (in addition to the gifts of nature) gives a person labor. At the same time, labor costs have a certain structure, which reflects the range and amount of resources used. The following components are distinguished in the structure of labor costs:

  • 1. The costs of past, or materialized, labor. They represent the costs of means of production created in previous production processes (past labor embodied in them) and which are used as material factors of production of new products. Past labor costs consist of:
    • a) the cost of means of labor: passive - buildings, structures, intra-industrial communications; active - machines, equipment and tools. They wear out, losing their useful production properties and (according to physical and moral aging) transfer their value to manufactured products in the form of depreciation. Depreciation deductions are adequate, first of all, to the price of the corresponding means of labor and its service life. The costs of means of labor, presented in depreciation, fix their production consumption;
    • b) the expenditure of objects of labor - raw materials, materials, fuel, energy, which transfer their value to the manufactured products in accordance with their prices and as the production use of each of them in the release of a certain batch of goods. When the means of production are purchased on credit or for borrowed funds, then their costs should include the repayment of the corresponding interest payments. If the means of labor were rented, then their costs include the payment of rent, which includes a certain part of the price of these means of labor and interest payments for their hiring from the lessor.
  • 2. The cost of living labor, that is, the realization of the ability to work employed workers(their work force, different vocational training, different skill levels and experience) required to carry out the relevant operations, including managerial ones. The costs of living labor are subdivided into:
    • a) the costs of the necessary labor, reproducing the necessary product (necessary value), which is adequate to the cost of those goods that are required for the restoration and development of the personal factor of production, including the satisfaction of the normal needs of family members of workers (the cost of food, clothing, footwear, housing and communal services , services of transport, communications, health care, education, culture, etc.), as well as deductions for social insurance and security. Necessary labor directly creates a fund of subsistence for workers and their families, which is represented in modern conditions first of all, the wage fund and various social insurance and security funds (constituting a necessary product on the scale of the national economy);
    • b) the cost of surplus labor, which forms a surplus product (surplus value). He represents that part new value created by living labor, which exceeds the required value. The value of the surplus product - surplus value - is the result of surplus labor and the expression of its productivity, allowing workers to create more value than their labor force has and which constitutes the necessary value. This productivity of living labor is achieved at a certain stage of development, both of the labor force itself and of the means of production.

Although a certain level of development of the material factor of production is an objective prerequisite for the creation of surplus value (along with the qualification of labor power), the source of surplus value can only be the living surplus labor of workers who have creative creative potential as a personal factor of production (while the means of production are only transferred to new products, their old value, representing the materialized costs of past labor).

Surplus value is a source of new investment, financing of the non-production sphere, as well as income of the owners of material resources received in the form of profit, dividends, interest and rent. The mechanism for distributing surplus value to profit, dividends; interest and rent will be discussed in the second part of the course.

Concerning natural resources, then many of them today are pure gifts of the cosmos, the appropriation of which does not cost people anything. Therefore, the use of such gifts in economic activity is not included in the cost of production, for example, the force of gravity, solar energy(heat and light), air, wind, precipitation, currents in water basins, a significant part of water resources, decay products (humus that forms a nutrient medium for soils), all the benefits of wild flora and fauna. Of course, if some costs of living and past labor are needed when they are used in the economic turnover, then the value of the products produced with their help increases by their value. At the same time, one should note such a simple and understandable fact: the richer the gifts of nature in a particular locality of the earth, the cheaper there are those products that are produced with the participation or on the natural basis of these gifts. This fact unequivocally proves: natural resources in their, so to speak, virgin form (without the application of labor to them) are not included in the cost of goods produced on their basis, but on the contrary, directly affecting labor productivity, reduce their value where these natural resources more abundant, and increase it where they are poorer. Of course, we are talking only about those gifts of nature that directly affect the productivity of labor that creates the corresponding product.

In ch. 4 it was said that the cost of any product as an objective basis of its price is not individual, but social necessary costs labor (ONZT). Showing the process of their formation using a conditional example, we emphasized that ONCT cannot be speculatively determined, since they are revealed in the process of exchange when demand and supply are equal. Here we again give an abstract example of calculating the value of a commodity, taking into account the breakdown of labor costs into the costs of materialized and living labor in their parts.

Hypothetical data are given in table. 10.1.

The example assumes the following assumptions:

  • 1) we are talking about the costs of living and past labor for the production of products by four firms, and absolutely identical products in terms of their consumer value and quality;
  • 2) although there are only four firms (one could take much more, but this would only overload the example), there is perfect competition between them;
  • 3) it is assumed that supply and demand for these goods are equal, and therefore, their cost coincides with the selling price;
  • 4) the increase in depreciation from the wear and tear of labor instruments is due to the greater technical equipment and the large scale of the capacities of the corresponding firms;
  • 5) large firms save on the scale of production, including when purchasing in large quantities of objects of labor at lower prices, as well as on administrative costs;
  • 6) small firms use less productive means and less skilled labor, the number of which per unit of output turns out to be greater than that of large firms, with the exception of firm B;
  • 7) the costs of living and past labor are given in monetary terms.

These abstractions testify to the conventionality of the given example. But it allows you to find out the market mechanism for the formation of ONCT by elements of labor costs.

From table. 10.1 it can be seen that ONZT per unit of product is determined by dividing the total costs of the gross output of all firms (1060) by the total volume of their production per day (90). They are approximately 11.8 and coincide with the individual unit cost of firm D, which accounts for 50% of the total daily output. Consequently, it has a normal income and appropriates from each unit of commodity that surplus value that corresponds to the expenditure of the surplus labor of its workers.

table 10.1. Calculation of the cost of goods(hypothetical production data

per working day)

Output and costs Firm Total
A B V G
Number of goods 10 15 20 45 90
Depreciation 10 15 18 43 86
Cost of objects of labor 100 140 170 410 820
Required labor costs 10 13 16 39 78
Surplus labor costs 10 12 16 38 76
Total cost of gross output 130 180 220 530 1060
Specific total costs labor 13 12 11 11,8 11,8

Firm A has an individual cost per unit of output equal to 13, that is, 1.2 more than ONZT. Accordingly, her total revenue from ten goods produced by her per day is 118 (11.8 10), although her individual total costs are 130. She will not be able to appropriate surplus value (the result of surplus labor - 10) and even cover some other costs ( two units).

Firm B is in a somewhat better position: its individual costs per unit of goods (12) are higher than ONZT (11.8) by 0.2. Selling their 15 pieces. daily output for 11.8, she will receive a revenue equal to 177 (although her total costs are 180) and, thus, out of 12 units of surplus labor costs she will not appropriate only three.

Firm B turned out to be the most advanced, in which individual costs per unit of goods are 11 and 0.8 less than ONCT. Therefore, selling their 20 pieces. daily output for 11.8 each, she will not only cover all her expenses from the proceeds, but will also appropriate, in addition to the surplus value created by her employees (16 units), another 16 units of superprofit due to her superiority in the technical level and organization of production.

The abstract example assumes, among other things, that all the natural conditions in which firms operate and the natural resources they use are the same. Otherwise, the effectiveness of the costs of living and materialized labor would be different: where they are better, productivity would be higher and individual costs per unit of goods are lower, and where they are worse, productivity would be lower and individual costs per unit of output are higher. This influence of natural conditions and natural resources convinces us that they affect individual costs and, through them, ONZT, determining the cost of production. But this determination of the value of goods by natural factors is not direct, that is, it is not expressed in the fact that they themselves invest a certain natural element in the value, but manifests itself indirectly, through an increase or decrease in the return on labor costs. Consequently, the labor concept of costs does not deny, on the contrary, it takes into account the determination of value by the natural environment, but only through its influence on labor productivity.

The foundations of the labor concept of costs were laid by W. Petty, A. Smith and D. Ricardo. But it is presented most consistently in the works of K. Marx, especially in relation to the capitalist system. On the basis of the labor theory of value, he developed his theory of surplus value.

The creation of surplus value is already characteristic (although not always) of the so-called simple commodity producers (peasants and artisans), who at the expense of it carried out the expansion of their economy. But capitalist production is simply unthinkable without the appropriation of surplus value. K. Marx wrote in this connection: “If the working day was enough only to maintain the worker's life, that is, only to reproduce his labor power, then, absolutely speaking, labor would be productive, since it would reproduce, i.e. That is, he would constantly replace the values ​​he consumed (the sum of which is equal to the value of his own labor power). But he would not be productive in the capitalist sense, since he would not produce any surplus value "* 30. This is revealed when characterizing capitalist costs.

* 30: (K. Marx Theory of Surplus Value // K. Marx, F. Engels Works - 2nd ed. - T. 26. Part 1 - P. 134.)

The indicator of the level of labor productivity, depending on the choice of units of measurement of production, can be calculated by three methods - natural, labor and cost.

If the accounting of manufactured products is carried out in natural units of measurement (pieces, meters, tons, etc.), then the indicator of the level of labor productivity is calculated natural method... In this case, this indicator is expressed by the number of pieces, meters, tons, etc. of products produced per unit of time:

where Q- the volume of products in natural units.

The advantages of the natural method lie in the simplicity of calculations, clarity and objectivity in measuring the level of labor productivity. The main disadvantage of this method is the limited scope of its application. It can only be used in enterprises or industries where homogeneous products are produced or where labor costs are recorded for each type of product produced. However, the scope of application of the natural method is somewhat expanded due to the use of conditionally natural units of measurement of products.

If the accounting of manufactured products is carried out in standard working hours, then the indicator of the level of labor productivity is calculated labor method... In this case, the standard labor intensity is the measure of various types of products or work:

where Q- the volume of production in labor units.

The advantage of the labor method is that it can be used to measure the productivity of workers performing different kinds works. However, this method is also characterized by a limited scope of application, since the labor intensity standards at different enterprises do not coincide. The labor method is applied at the level of individual production areas, where standards for the cost of working time have been developed and prices for products are usually absent.

If the production is recorded in monetary terms, then the indicator of the level of labor productivity is calculated cost method... In this case, the volume of production in monetary terms is compared with the costs of living labor:

where Q is the volume of production in monetary terms.

T- labor costs

The main advantage of the cost method is that it can be used to measure the level and dynamics of labor productivity in the production of heterogeneous products. Also, this method provides the ability to obtain summary data for industries, territories and the economy as a whole.

In different sectors of the economy, different indicators of labor productivity are used:

  • 1) in industry - the volume of products in kind or in value terms per one worker of industrial production personnel, per person worked day or man-hour; labor intensity of a unit of production or work;
  • 2) in agriculture - production in monetary terms per one average annual worker, per one worked man-day; production of agricultural products in physical terms per one man-hour worked; labor costs in man-hours for the production of a unit of output;
  • 3) in construction - the volume of construction and installation work at an estimated cost per one employee of construction and production personnel employed in construction and installation work and in subsidiary industries listed on the balance sheet construction organizations, per one man-day or man-hour worked;
  • 4) in trade - turnover per employee, per person-day worked.

QUESTION 23

Labor productivity characterizes efficiency, effectiveness of labor costs and is determined by the amount of products produced per unit of working time, or labor costs per unit of products produced or work performed. Distinguish between the productivity of living and the productivity of social (aggregate) labor.

The productivity of living labor is determined by the cost of working time in each separate production, and productivity of social (aggregate) labor - costs of living and materialized (past) labor. The productivity of social (aggregate) labor in relation to the entire national economy is calculated as the sum of the national income per person employed in the branches of material production.

In enterprises, labor productivity is defined as the cost efficiency of only living labor and is calculated through the indicators of production and labor intensity of products, between which there is an inverse relationship (Fig. 3).

Rice. 3. Indicators of labor productivity

Generation (B)it the amount of products produced per unit of working time or per one average employee or worker for a certain period (hour, shift, month, quarter, year). It is calculated as the ratio of the volume of products produced (OP) to the cost of working time for the production of these products (T) or to the average number of employees or workers (H):

V = OP / T or V = OP / H.

Note that when determining the level of labor productivity through the indicator of production, the numerator (volume of products produced) and the denominator of the formula (labor costs for the production of products or the average number of employees) can be expressed in different units of measurement. In this regard, depending on the applied denominator, the formulas distinguish between average hourly, average daily, average monthly, average quarterly and average annual output.

Indicator average daily output production reflects the average volume of products produced by one worker per day worked:

When calculating daily output days worked by a person do not include all-day downtime and absenteeism. It depends on the average hourly production of products and the degree of use of the duration of the working day:


In days = In hour × P cm,

where P cm is the average actual duration of the working day (shift).

Note that if the costs labor is measured by the average number of workers, then an indicator of the average monthly (average quarterly, average annual) output is obtained, calculated per one average worker (depending on which period of time the volume of production and the number of workers refer to - month, quarter, year):

Average monthly output depends on the average daily output and on the number of days worked on average by one average worker:

In month = B d × T f

In month = In hour × T f × P cm,

where T f is the average actual duration of the working period, days.

The relationship of this indicator with the previous one is determined by the specific gravity (d) workers in the total number of PPP employees:

Indicators mid-quarter and average annual output calculated per one average worker (employee) are determined in the same way. Note that the volume of production is gross and marketable products can be calculated by the formula:

As for the numerator of the output indicator, then, depending on the choice of the unit of measurement, the volume of products produced can be expressed in natural, value and labor units of measurement. Accordingly, there are three methods for determining production: natural (conditionally natural), cost and labor (according to standardized working hours).

Natural indicators measurements labor productivity are the most reliable and accurate and to a greater extent correspond to its essence, however, the scope of their application is limited. Natural indicators in determining production are used at enterprises of such industries as gas, coal, oil, electric power, forestry, etc., and conditionally natural indicators are used in the textile, cement industry, metallurgy, production mineral fertilizers etc.

Compared to naturalcost method definition of production is universal, but it takes into account not only the change in the costs of living labor, but also, to a large extent, the effect of structural shifts in the production program, material consumption of products, price changes, etc. the indicator can be determined by the indicators of gross, marketable, sold and net production.

Labor method measurements labor productivity involves the use of an indicator of labor intensity as a measure of production. In practice, it has a limited scope: in individual workplaces, in teams, in sites and in workshops that produce heterogeneous and unfinished products that cannot be measured either in natural or in monetary units. In most cases, the standardized technological labor intensity at the beginning of the year is used as a production meter.

The main planning and accounting indicators labor productivity at industrial enterprises is the volume of production in kind or in value terms per one worker of industrial production personnel (per man-day or man-hour worked) and the labor intensity of a unit of production or work. Labor intensity ( T p ) represents the cost of living labor for the production of a unit of output. The labor intensity indicator has a number of advantages over the production indicator. It establishes a direct relationship between the volume of production and labor costs and is determined by the formula:

T p = T / OP,

where T- the time spent on the production of all products, standard hours or man-hours; OP- the volume of manufactured products in physical terms.

Note that the production rate is a direct indicator of labor productivity, since the greater the value of this indicator (all other things being equal), the higher labor productivity. The labor intensity indicator is the opposite, since the lower the value of this indicator, the higher labor productivity. There is a relationship between a change in the rate of time (labor intensity) and production. If the time rate decreases by (C n) percent, then the production rate increases by (Y in) percent, and vice versa. The indicated dependence is expressed by the following formulas:

Example. The time rate has decreased by 20%, then the production rate will increase by Y in = (100 × 20) / (100 - 20) = 2000/80 = 25%. Conversely, if the production rate increases by 25%, then the time rate will decrease by C n = (100 × 25) / (100 + 25) = 20%.

Depending on the composition of labor costs, included in the labor intensity of products, and their role in the production process, distinguish technological labor intensity, labor intensity of production services, production labor intensity, labor intensity of production management and total labor intensity (Figure 16.4).

Rice. 4. The structure of the total labor intensity of manufacturing products

Technological labor intensity (T tech) reflects the labor costs of the main production workers, pieceworkers (T Xia) and time workers (T povr):

T tech = T sd + T povr,

The indicator of technological labor intensity is the most widespread, because the rationing of labor at an enterprise (firm) concerns workers to a greater extent, and to a lesser extent - employees.

Labor intensity of production maintenance (T obsl) is the aggregate of the costs of auxiliary workers of the main production departments (T auxiliary) and all workers of auxiliary workshops and services (repair, energy workshop, etc.), engaged in maintenance of production (T pop):

T obsl = T auxiliary + T auxiliary

Production labor intensity(T pr) includes the labor costs of all workers, both main and auxiliary:

T pr = T tech + T obsl.

Labor intensity of production management (That) represents the labor costs of employees (managers, specialists and employees themselves) employed both in the main and auxiliary workshops (T sl.pr), and in the general plant services of the enterprise (T sl. Head):

T y = T sl.pr + T sl. Head.

As part of full labor intensity (T full) reflects the labor costs of all categories of industrial production personnel of the enterprise:

T full = T tech + T obsl + T y.

Depending on the nature and purpose of costs labor, each of the specified indicators of labor intensity can be design, prospective, normative, planned and actual. In planned calculations, a distinction is made between the labor intensity of manufacturing a unit of production (type of work, service, parts, etc.) and the labor intensity of the commodity output (production program).

Labor intensity of a unit of production(type of work, service), as already noted, is subdivided into technological, production and complete, depending on the labor costs included in the calculations. The labor intensity of a unit of production in physical terms is determined for the entire range of products and services at the beginning planning period... With a large assortment, the labor intensity is determined by the representative products, to which all the rest are reduced, and by the products occupying the largest specific gravity in the total volume of products.

Labor intensity of commodity release ( T tv ) calculated by the following formula:

where T i- labor intensity of a unit of production (works, services), standard hours; OP, is the volume of output of the i-th type of product, according to the plan, of the corresponding units; P- the number of names (nomenclature) of products (works, services), according to the plan.

T ore content of the production program is defined similarly. Note that if the technological (production, full) labor intensity of a unit of products (works, services) is used in the calculations, then, accordingly, we obtain the technological (production, full) labor intensity of the commodity output (production program).

The growth of labor productivity is the main real source of overcoming the negative consequences of both the reform period and the world financial crisis... This is the most important factor in the irreversibility of ongoing reforms, and ultimately - improving the life of the people.

Under labor productivity understand the degree of its fruitfulness. It is measured by the amount of use values ​​created per unit of time, or by the amount of time spent per unit of the product of labor.

Distinguish between the productivity of living labor, determined by the cost of working time in a given production at a given enterprise, and the productivity of aggregate social labor, measured by the cost of living and materialized (past) labor.

An increase in labor productivity takes place when the proportion of living labor decreases, and the proportion of materialized labor increases. This growth takes place in such a way that the total amount of labor contained in the commodity is reduced. The point is that the mass of living labor decreases to a greater extent than the mass of materialized labor grows.

The total savings in working time, taken in accordance with costs and production resources, characterizes the efficiency of production.

In enterprises, labor productivity is measured by the rate of output per worker or per unit of time. In these cases, the indicator takes into account only the economy of living labor. At the same time, labor productivity can be measured as the ratio of the physical volume of national income to the number of workers in material production. The specificity of this indicator is that it directly reflects the economy of living labor and indirectly - through the volume of national income - the economy of social labor. Hence, the most general approach to the distribution of labor productivity can be expressed by the formula:

Fri - labor productivity;

P is a product in one form or another;

T is the cost of living labor.

Forms of manifestation

The essence of labor productivity can be understood more deeply if we understand the forms of its manifestation.

First of all, labor productivity is manifested as reduction of labor costs per unit of use value and shows the savings in working time. Most importantly - absolute reduction in labor costs necessary to meet a certain social need.

Hence the focus of enterprises on the search for methods of saving labor and material resources, that is, reducing the number of workers in those areas where it is possible, as well as saving raw materials, fuel and energy.

Labor productivity manifests itself in the same way as growth in the mass of use values, created per unit of time. Here important point- the results of labor, which mean not just an expansion of the volume of goods produced, but also an increase in their quality. Consequently, taking into account such a manifestation of labor productivity in practice implies a wide application in business planning and commercial incentives of approaches that reflect utility, that is, power, efficiency, reliability, etc.

Labor productivity is also manifested in the form changes in the ratio of the costs of living and materialized labor ... If in production process past labor is used relatively more widely than living labor, the enterprise has a chance to increase labor productivity, and therefore, to increase the wealth of society.

However, options are possible. In one case, with a decrease in the costs of living labor, the costs of materialized labor per unit of output increase both relatively and absolutely (with a decrease in total costs). In another, the costs of past labor grow only relatively, but their absolute expression falls. Such processes, for example, are observed, respectively, or when replacing manual labor mechanized, or with the modernization of outdated equipment, reconstruction of enterprises on the basis of more progressive and effective means production.

The growth of labor productivity has a great influence on increase in the mass and rate of the surplus product... The fact is that the excess of the product of labor over the costs of maintaining labor, as well as the formation and accumulation of a social production and reserve fund on this basis - all this was and remains the basis of any social, political and intellectual progress.

Finally, labor productivity manifests itself in the form reduction of turnaround time , which is directly related to saving time. In this case, the latter acts as a calendar time. Savings in this case are achieved by reducing the production time and circulation time, that is, tightening the construction time and mastering production capacities, promptly introducing scientific and technological advances into production, accelerating innovation processes and replicating best practices.

As a result, the enterprise, with the same resources of living and materialized labor, receives the final results per year higher, which is tantamount to an increase in labor productivity. Hence, taking the time factor into account becomes extremely important in organization and management, especially in the context of a high dynamism of a market economy, constant transformations in the course of reforms, and the increase and complication of social needs.

Production efficiency

Labor productivity is an important indicator in the production efficiency measurement system. At the same time, it is influenced by the size and especially the quality of the capital-labor ratio, that is, the measure of the equipping of labor with fixed capital.

Capital-labor ratio, in turn, is measured by the ratio of the value of the value of fixed capital to the cost of living labor (number of employees):

Фв - capital-labor ratio;

Ф - the value of the cost of fixed capital.

This relationship should be taken into account when considering the impact of labor productivity on the overall efficiency of production.

The fact is that not any increase in labor productivity is effective, but only when the saving of living labor pays for the additional costs of increasing its technical equipment, and in the shortest possible time.

Return on assets characterizes the efficiency of the use of fixed capital. It is measured by the number of goods produced per a given amount of fixed capital:

There is a close relationship between labor productivity, capital productivity and capital-labor ratio, which can be expressed by the formula:

Fri = Ф0 x Фв.

From this dependence it follows that labor productivity increases under the condition that capital productivity and (or) capital-labor ratio grow, and falls in inverse relationship. At the same time, if labor productivity grows faster than its capital-labor ratio, then capital productivity grows. And vice versa, capital productivity falls if the dynamics of labor productivity lags behind the growth of capital-labor ratio.

As scientific and technological progress and the improvement of production, the share of social labor costs increases, as the worker's equipment is growing with ever new means of labor. However, the main trend is that the absolute value of the costs of both living and social labor per unit of output is reduced. This is precisely the essence of increasing the productivity of social labor.

Labor productivity level

It is characterized by two indicators. Firstly, production of products per unit of time. It is a direct, most widespread and universal indicator of labor productivity. Depending on the units in which the volume of production is measured, certain outputs are distinguished in physical terms, as well as in terms of standardized working hours.

Secondly, labor intensity manufacture of products, which expresses the cost of working time to create a unit of production. This is an inverse indicator, which is determined per unit of production in physical terms for the entire range of goods and services. It has several advantages:

Establishes a direct relationship between the volume of production and labor costs;

Eliminates the influence on the labor productivity indicator of changes in the volume of supplies for cooperation, organizational structure production;

Allows you to closely link the measurement of productivity with the identification of reserves for its growth;

Compare labor costs for the same products in different departments of the enterprise.

These indicators of production and labor intensity can be represented by the following formulas:

v = -- ;

t = -- ,

v- production of products per unit of time;

t- labor intensity of production;

B - the value of the manufactured products (rubles);

T is the time spent on the production of a given volume of products.

There are several types of labor intensity.

Technological complexity(t those) includes all the costs of the main workers. The labor intensity of the production service (t obs) includes the labor costs of auxiliary workers.

Production labor intensity reflects the labor costs of all (main and auxiliary) workers.

Labor intensity management production (t control) is made up of labor costs of engineers and technicians, employees, service personnel and security.

Full labor intensity (t floor) represents the labor costs of all categories of industrial production personnel: t floor = t tech + t obs + t control.

Increase reserves

Determining ways to increase labor productivity is an important stage in the analytical work of each enterprise. Therefore, in domestic practice, a specific classification of reserves for increasing labor productivity has become widespread.

Raising the technical level of production. Among its main areas are the mechanization and automation of production, the introduction of new technological processes, improving the design properties of products, improving the quality of raw materials and new structural materials, introducing new energy sources, “learning” production.

Improving the organization of production and labor. It provides for the improvement of the existing and the formation of a new workforce, increasing the norms and service areas, reducing the number of workers who do not fulfill the norms, preventing staff turnover, simplifying the management structure, mechanizing accounting and computing work; change in the working period; increasing the level of production specialization.

Changes in external, natural conditions. It is about socialization, adaptation to the needs of the modern worker, about achieving ecological balance. At the same time, changes are needed not only in terms of mining coal, oil, gas, ores, peat, in the content of nutrients, but also Agriculture, transport and other industries.

Structural changes in production. They include changing the proportion certain types products, labor intensity of the production program, the proportion of purchased semi-finished products and components, the increase in the weight of new products.

Creation and development of the necessary social infrastructure. It is designed to solve financial problems, problems of timely payment of labor and many other issues aimed at meeting the needs of enterprises, work collectives and their families.

Increase in labor productivity by increasing production volumes and changes in the number of employees can be determined by the formula:

∆P = --------,

∆В is the share of the increase in output at the enterprise in a given period;

∆Рn is the share of a decrease in the number of employees of the enterprise.

Increase in labor productivity of employees at the enterprise due to increase in the share of cooperative deliveries of products determined by the formula:

dk1, dk0 - share of corporate supplies and gross production of the enterprise, respectively, in the base and planned periods (in%).

The growth of labor productivity due to better use of the working time fund is calculated by the formula:

∆P = ------- x 100,

Фэ1, Фэ0 - the effective annual fund of working time of one worker, respectively, in the basic and planned periods (in man-hours).

A separate enterprise, determining the required number of workers who should be hired, must determine the price of demand for labor, that is, the level of wages.

The price of demand for any factor of production and labor depend on marginal performance... It represents the increment in the volume of output caused by the use of an additional unit of labor under fixed other conditions.

Marginal productivity is calculated on the basis of the marginal product of labor, which is understood as the increase in production produced as a result of hiring another additional unit of labor.

Consequently, the management of the enterprise, based on the need to optimize all the resources involved, will apply or displace labor, reaching the level of marginal productivity. The fact is that it is difficult to force an enterprise to do otherwise, since the interest of its survival in competitive environment... In such a situation, various options are possible.

Competitiveness strategy

For outsider enterprise market, you can offer several directions for increasing competitiveness:

A radical reorganization by revising the basic strategies competition;

Increased income through higher prices and marketing costs;

Reducing costs and all-round savings;

Reduction of assets;

Combination of different methods.

An enterprise with a weak competitive position, has, in essence, three main ways out of such a situation.

He will have to improve his competitiveness by working with cheap products or by using new methods of differentiation. An effective method is to maintain and maintain sales volumes, market share, profitability and a specific position at existing levels. Finally, business reinvestment at a barely sufficient minimum is important. Their goal is to generate short-term profits and / or maximize short-term cash flows.

An enterprise with a strong competitive position, is called upon to further search for a free market niche and to concentrate efforts on making it possible to build up its own potential. For this kind of enterprises, it is also possible to adapt to a specific group of consumers. Another way is to create best product... Following the leader is not ruled out either. Sometimes the takeover of small firms is practiced. Finally, the creation of a positive and distinctive image for a given enterprise cannot be discounted.

Enterprise competitiveness, which is understood as its ability to participate in the economic competition of commodity producers for the most profitable spheres of capital investment, sales markets, sources of raw materials, requires its maintenance, and sometimes even improvement.

To do this, the leader needs at least a continuation of the offensive economic policy, preservation of the current position, and confrontation with competitors.

In any case, no matter what position the company occupies in the market environment, an important condition for its survival and increasing competitiveness is the growth of labor productivity. It is the higher labor productivity that has always ensured and ensures advantages, and ultimately victory, not only for individual enterprises, their associations, industries, but also for countries.