Analysis of the efficiency of the use of production resources

Analysis of the efficiency of the use of fixed assets

The main indicator of the efficiency of the use of fixed assets is capital productivity.

Ф otd = , rub./rub.

F otd 0 \u003d 1.46 rubles / rub. F otd 1 \u003d 1.79 rubles / rub.

The following factors influence the return on assets:

DFotd(TP) = = 0.86 rub./rub.

2) change in the cost of OPF

DF otd (F op) = = -0.53 rub./rub.

Influence of two factors:

DF otd \u003d DF otd (TP) + DF otd (F op) \u003d 0.86-0.53 \u003d 0.33 rubles / rub.

DF otd \u003d F otd 1 - F otd 0 \u003d 0.33 rubles / rub.

Relative economy:

E oFop \u003d F op 0? I rp - F op 1 \u003d 688,004 * 1.46 - 891,155 \u003d +113,331 thousand rubles.

When analyzing the efficiency of using fixed assets, the return on assets was calculated, its increase by 23% indicates rational use fixed assets, which gives an income to the enterprise in the amount of 113,331 thousand rubles.

The change in capital productivity was affected by an increase in the cost of fixed production assets by 30% and an increase in marketable output by 59% in the analyzed period.

Analysis of the effectiveness of the use of objects of labor

The main indicator of the use of objects of labor is the consumption of materials.

Me = , rub./rub.

M e 0 \u003d 1.79 rubles / rub. M e 1 \u003d 1.79 rubles / rub.

Factors affecting the material consumption:

1) change in material costs

DM e (M h) \u003d \u003d + 0.33 rubles / rub.

2) change in marketable products

DM e (TP) = = -0.33 rub./rub.

The total influence of two factors:

DM e \u003d DM e (M h) + DM e (TP) \u003d 0.33 - 0.33 \u003d 0 rubles / rub.

DM e \u003d M e 1 - M e 0 \u003d 0 rubles / rub.

Relative overspending:

E o Mz \u003d M s 0? I rp - M s 1 \u003d - 1,243 thousand rubles.

Material consumption was affected by an increase in marketable output by 59%. Material costs, in turn, increased by 59%, due to the growth in output.

The result is not effective use objects of labor was an overrun in the amount of 1,243 thousand rubles.

Analysis of the effectiveness of the use of labor resources

The main indicator of the efficiency of the use of labor resources is labor productivity, i.e. production per person.

P t \u003d, thousand rubles / person

P t 0 \u003d 1567 thousand rubles / person P t 1 \u003d 1996 thousand rubles / person

Factors that influence the value of labor productivity:

1) change in marketable products

DP t (TP) = = 928 thousand rubles / person.

2) change in the number of personnel

DP t (PE) = = -499 thousand rubles / person.

Influence of two factors:

DP t \u003d DP t (tp) + DP t (P) \u003d 928-499 \u003d 429 thousand rubles / person.

Relative damage:

E oFzp \u003d F zp 0? I rp - F zp 1 \u003d -21,758 thousand rubles.

After analyzing the efficiency of the use of labor means, we see that labor productivity increased by 27%. There was an increase in marketable output by 59%, as well as an increase in the number of personnel by 25%, so the output in 2009 increased.

The following is observed at the enterprise: wages are growing more slowly than labor productivity. This indicates an intensive way of development of the enterprise. In general, this state of the enterprise characterizes the inefficiency of the use of human resources.

1. Specific consumption indicators raw materials, materials, fuel, etc. They are calculated on the basis of existing scientifically based norms of stocks and consumption of raw materials and materials for the manufacture of products. For example, the metal utilization factor is defined as the ratio of the net weight of the product to the weight of the workpiece.

2. Material consumption of products- it shows the total consumption of materials per unit of production:

where m is the specific consumption of material per unit of production;

M - the total consumption of material for all products of this type;

Q - the physical volume of products of this type (in physical terms).

3. When studying the specific consumption of objects of labor, calculate indices of fulfillment of material consumption norms and indices of specific consumption dynamics. In this case, four options for posing the question should be distinguished:

1) one type of materials is spent on the manufacture of one type of product;

2) one type of materials is spent on the manufacture of one type of product;

3) several types of materials are spent on the manufacture of one type of product;

4) several types of objects of labor are spent on the manufacture of several types of products.

In each of these cases, a different index construction technique is used.

First option. Deviation of the consumption of one type of materials in the production of one type of product per separate enterprise from the established standard or from the expense in the base period is determined using individual indices:

,

where m 1 and m 0 are the specific material consumption in the reporting and base year.

When studying the issue of the dynamics of the specific consumption of one type of materials for the production of one type of product per several enterprises can be built indexes of variable, fixed composition and structural shifts.

BUT) Variable Composition Specific Consumption Index

This index shows the average change in the indicator for all the enterprises studied. The value of the index in these calculations is formed under the influence of a change in the specific consumption at individual facilities and a structural factor - a change specific gravity production of products with different specific consumption.

B) Fixed composition specific consumption index will reflect the average change in the specific consumption of the studied material for all enterprises

.

IN) Index of structural shifts will reflect the influence of the structural factor on the change in the average level of specific consumption for the totality of the studied enterprises

.

Second option. The index of the specific consumption of the studied material at release various kinds product has an aggregate form:

.

The difference between the numerator and denominator of the index will show the change in material consumption due to the change in its specific consumption.

Third option. When a variety of materials are required in the production of one type of product, the dynamics of unit costs can be determined using a cost estimate:

,

where p 0 is the price of the material (raw materials) in the base period.

The difference between the numerator and denominator will reflect the change in the cost of producing a unit of output as a result of a change in the specific consumption of materials used.

Fourth option. A characteristic of the change in the specific costs of various materials for the production of various products is overall unit cost index:

,

where - the actual cost of material costs for the entire output of the reporting period (rubles);

The cost of material costs for the entire output of the reporting year in terms of the unit costs of the material of the base year (rubles).

The difference between the numerator and denominator of the index shows changes in the cost of material costs as a result of changes in unit costs.

TOPIC 13. STATISTICS OF PRODUCTION COST.

The concept and tasks of statistical study of the cost of production. Analysis of the structure of production costs.

2. Analysis of the dynamics of the cost and the degree of implementation of the plan to reduce it.

Indicator of costs per ruble of marketable products and analysis of its dynamics.

Question 1.

Under prime cost understand the amount of costs expressed in monetary terms associated with the release of a certain volume and composition of products. The cost price is a generalizing qualitative indicator of the work of the enterprise. Its level serves as the basis for determining prices for certain types of products.

The tasks of cost statistics are to determine the total volume, level, structure, cost dynamics, the degree of implementation of the plan to reduce the cost of production and to study individual factors and certain types costs by elements and items of expenditure that affect its value.

TO main cost indicators relate:

Indicators of the level of cost (planned, normative, reporting),

Indicators of the amount of costs attributable to one ruble of marketable products,

Cost structure indicators, i.e. composition of costs by economic elements and by calculation items),

Cost dynamics indicators (individual and general indices),

The amount of savings (overspending) as a result of a decrease (increase) in the cost level.

The factors for reducing the cost of production are the growth of labor productivity, savings in material costs, increasing the level of mechanization and automation of labor, reducing the cost of selling products, reducing administrative and management costs, etc.

Reporting and cost accounting data for industrial enterprises make it possible to study the cost structure in two directions:

1) according to the economic elements of costs, when the entire amount of costs is divided into homogeneous constituent elements- material costs, wages, social security contributions, depreciation, etc.

2) according to the calculation items. A typical classification of industry costs by calculation items provides for the allocation of the following items: raw materials and materials; returnable waste; purchased products, semi-finished products and services of cooperative enterprises; fuel and energy technological goals; the basic wages of production workers; deductions for social needs; expenses for the preparation and development of production; expenses for the maintenance and operation of equipment; shop expenses; general factory expenses; losses from marriage; other production expenses; non-manufacturing expenses.

When analyzing the cost structure, savings (overruns) are identified for individual cost items, and then the impact of these savings on the total percentage of deviations of the actual cost from the planned cost or from the cost of the previous period is established.

The study of the structure of the cost and its dynamics allows you to determine the influence of individual factors on the change in the level of the indicator.

The costs under the item "Raw materials and materials" depend on the specific consumption of materials and the prices for these materials. That's why

I COSTS FOR MATERIALS = I SPECIFIC CONSUMPTION * I PRICE FOR MATERIALS.

The costs under the item "Salary" depend on the complexity of the products and the average wage, i.e.

I WAGE COSTS = I LABOR INFORMATION * I AVERAGE SALARY = I AVERAGE SALARY: I LABOR PRODUCTIVITY.

Based on this dependence, it is possible to determine the influence of the considered factors on the level of cost.

Question 2.

Statistics studies the dynamics of the cost and the degree of implementation of the plan to reduce it with the help of individual and general indices.

Individual cost indices(used in relation to a unit of production of a particular type):

1) shows the dynamics of the cost according to the plan

2) shows the actual dynamics of the cost

2) shows the ratio of actual and planned cost

The amount of savings from cost reduction can be set as the difference between the reported and basic costs.

The total amount of savings received by the enterprise from cost reduction is expressed as the product of savings per unit of product and the number of products produced in the reporting period (z 1 -z 0) * q 1.

The planned savings from cost reduction is expressed as (z pl - z 0) * q pl.

The difference between (z 1 -z 0) * q 1 and (z pl - z 0) * q pl will be the amount of excess savings.

When studying the change in the level of the cost of one type of product manufactured by several enterprises, an index of the average cost of a variable composition can be built:

,

where z 1 , z 0 - unit cost of production in the reporting and base period;

q 1 , q 0 - output in physical terms in the reporting and base period;

Z 1 , z 0 - the average unit cost of production in the reporting and base period.

The value of this indicator is influenced both by the change in the level of the cost of the products under study at individual enterprises, and by structural shifts in the output of products with different levels of cost.

The index of the average cost of a fixed composition is not affected by structural changes and shows the average change in the cost of production:

This index can also be used in studying the dynamics of heterogeneous products. The difference between the numerator and denominator of the index will reflect the change in the amount of production costs due to changes in the cost of production.

The influence of the structural factor on the level of production costs can be determined using the index of structural shifts:

.

The same result can be obtained if the variable composition index is divided by the constant composition index.

The construction of the considered cost indices is justified only for comparable products, i.e. the one that was produced in the comparable periods.

When studying the cost price, one should exclude the influence of factors that do not depend on the work of enterprises. Such factors are changes in prices for raw materials and materials and tariffs for their transportation, as well as for electricity. If the change in production costs in the reporting period due to these factors is designated as a, then the index of cost dynamics will take the form:

where "+a" - will be legitimate in the calculations with a reduction in costs,

and "-a" - when they increase.

General production cost indices(applicable to the production of several types of heterogeneous products by one enterprise) .

When producing several types of products by one enterprise, an index should be calculated that characterizes the dynamics of the cost of all these types of products. The formula for such an index in aggregate form is as follows:

,

where S z 1 q 1 - the sum of the actual costs for the products of the reporting period;

S z 0 q 1 - the conditional amount of costs for the same products of the reporting period at the basic levels of unit cost of each type of product.

Since it is possible to reduce the cost of those products that already had some cost before, the construction of all the previously given indices, including this one, will be legitimate only for comparable products, i.e. for such products that were produced at this enterprise not only in the reporting period, but also in the base period.

Products undergoing structural changes (weight reduction, design simplification) do not lose comparability if they do not lose their consumer properties. It is impossible to attribute to comparable products products that were produced in the base period in a pilot order, and in the reporting period - in a serial or mass order (since the costs of manufacturing prototypes are very high and you can get a wrong idea of ​​\u200b\u200bcost reduction). At the same time, products manufactured individually in both periods are comparable if they have the same consumer properties.

The implementation of the plan when studying the cost of comparable commercial products is checked by comparing the percentage of cost reduction actually achieved with the percentage established by the plan. At the same time, it is also necessary to establish how much the actual cost of all manufactured products is lower or higher than the planned cost, i.e. establish the deviation of the actual cost from the planned one. It is also important to determine the absolute amount of savings from cost reduction.

For this, the following indicators are calculated:

1. Planned cost index (shows the planned percentage of cost reduction):

For example,

or 96.89%,

consequently, the plan provided for a reduction in the cost of production comparable to the previous year by 3.1%.

2. Planned savings from cost reduction of comparable products in absolute terms: as the difference between the numerator and denominator of the planned cost index.

In relation to our situation: In absolute terms, this amounts to 34 rubles of savings, since products that, at the cost of the previous year, require costs in the amount of 1096 rubles, according to the plan, should be released with costs in the amount of 1062 rubles.

3. Actual cost index (shows the actual percentage of cost reduction):

4. Actual cost savings for comparable products: as the difference between the numerator and denominator of the reported cost index.

5. An idea of ​​​​the ratio of actual and planned costs can be obtained by calculating the corresponding index (it shows how many percent the actual cost is higher (lower) than the planned one):

6. Savings or cost overruns of actual cost versus planned: as the difference between the numerator and denominator of the fifth indicator.

The dynamics of the cost of production of several enterprises is characterized by an index calculated according to the following formula:

.(for two enterprises)

The numerator of the fraction represents the sum of the numerators of the indices of all enterprises, and the denominator is the sum of their denominators. The index calculated in this way is called the factory cost index. This index is calculated only at the cost of comparable products.

The dynamics of the cost of heterogeneous products of several enterprises is calculated by applying the formula for the cost index according to the industry method:

.

In this case, for each type of product, not the level of cost at each enterprise in the past year is taken as the base, but the average industry level of the cost per unit of output. To do this, for each type of product, it is necessary to establish the average industry unit cost of production in the past year.

(). With the branch method, the range of comparable products is expanded, since in this case it will include all products whose release took place last year, not necessarily only at this enterprise, but also at any other enterprise in the same industry.

Identification of the impact of assortment shifts on the amount of savings (overspending) from reducing the cost of production.

The production cost index, on the basis of which the percentage of cost reduction actually achieved by the enterprise is determined, has the form:

The planned cost index is calculated by the formula:

.

It can be seen from the formulas that the actual percentage and amount of savings from cost reduction may differ from the planned ones, because different levels of cost and the actual output differs in its composition from the planned.

Therefore, when studying the actual cost dynamics in comparison with the planned one, one should proceed not only from the percentage of reduction, but also from the amounts of savings or overspending compared to the previous year, while distinguishing between:

1) savings from reducing the cost of a unit of production (planned and overplanned);

2) excess savings obtained as a result of overfulfillment of the output plan;

3) a decrease in the amount of planned savings due to non-fulfillment of the output plan.

Calculations should be made for each type of product as follows. The planned savings from reducing the cost of units of each type of product is taken as the difference between the planned cost of a unit of production and its average annual cost in the previous year, multiplied by the planned number of units of production. The excess savings (overrun) is set as the difference between the actual and planned cost of a unit, multiplied by the number of units produced. The amount of excess savings obtained as a result of overfulfillment of the output plan, as well as a decrease in the amount of planned savings due to failure to fulfill the output plan, are established by multiplying the difference between the planned unit cost and its actual cost in the previous year by the difference between the actual and planned output. In this case, the above-plan savings will be marked with a “-” sign, and the reduction in savings (as an overrun) will be marked with a “+” sign.

Question 3.

IN general view the indicator of the level of costs per 1 ruble of marketable output has the form

where z is the unit cost of production;

q - the number of units of production of each type;

p is the price of a unit of production.

those. it is necessary to divide the cost of a marketable product by the cost of the same marketable product.

The main advantage of the indicator of costs per ruble of marketable output is that it allows you to cover all products, both comparable with the previous period and not comparable.

In a statistical study of the costs per ruble of marketable products, they calculate the following types this indicator:

1) Target the cost per ruble of marketable products can be written as follows:

.

2) Actual rate costs per ruble of marketable products:

.

In addition, two more indicators of costs per ruble of marketable products are calculated:

1) costs per ruble of actually produced marketable products based on the planned cost and prices adopted in the plan:

.

3) actual costs per ruble of marketable output in prices accepted in the plan:

.

The dynamics of the cost of commercial products can be traced using index of actual costs to planned:

.

This ratio can be decomposed into three components, and the absolute value into three terms:

1) . This ratio characterizes the impact of price changes on the value of costs per ruble of marketable output in relation to actual output. In absolute terms, the change in costs per ruble of marketable output as a result of price changes will be determined as the difference between the numerator and denominator of this index.

2) . This ratio characterizes the impact of a change in the cost of actually manufactured products on a change in the value of costs per ruble of marketable output. In absolute terms, the change in costs per ruble of marketable output as a result of changes in the cost of production will be determined as the difference between the numerator and denominator of this index.

3). This ratio characterizes the impact of a change in the composition of products on a change in the value of costs per ruble of marketable output. In absolute terms, the change in costs per ruble of marketable output as a result of a change in the composition of products will be determined as the difference between the numerator and denominator of this index.

The product of the calculated ratios corresponds to the ratio of actual and planned costs per ruble of commercial output. And the sum absolute values corresponds to the total deviation of the actual costs per ruble of marketable products from the planned ones.

Usage efficiency analysis revolving funds and objects of labor of machine-building enterprises

The analysis of efficiency of use of circulating assets and items of engineering enterprises of labor

BaldinKonstantinVasilevich

BaldinKonstantinVasilievich

Doctor of Economics, Professor

Department of Finance and Credit

[email protected]

Makridenko Evgeny

Makridenko Evgeniy

Applicant

Department of Finance and Credit

Moscow State Engineering University (MAMI)

Lezina Olga Alexandrovna

LezinaOlgaAleksandrovna

Applicant, Assistant

Department of Economics

Ukhta State Technical University

[email protected] en

Annotation:In this scientific article it is substantiated that revolving funds are differentiated into revolving production funds and circulation funds.Taking into account the sequence of movement of working capital, the necessity of decomposing their turnover into components, whichcharacterize the effectiveness of successive stages of the movement of working capital.

Abstract:In this scientific article substantiates that the revolving funds are differentiated on the current operating funds and funds of treatment. Given the sequence of movement of working capital, it proved the need for the expansion of their turnover on the components that characterize the effectiveness of the successful phases of the movement of working capital.

Keywords:Efficiency, factors, criteria, resources, working capital, circulation funds, financial stability.

key words:The efficiency factors, criteria, resources, revolving funds, handling funds, financial stability.

An enlarged block among the resources of the production system is considered current assets. concept current assets identically working capital, working capital and is one of the constituent parts property of the enterprise necessary for its normal functioning. From the point of view of the ability to transfer the cost of a resource to results working capital have greater mobility, i.e. completely consumed in a single production cycle. In the process of transforming the status of a resource through costs, they undergo a change in their material and material form, lose use value during the production process.

Working capital serves the process of functioning of the production system, participate directly in the process of production and its implementation, which is a service operating activities enterprises. However, in the process of managing the enterprise is engaged not only in the production of capital, but also in the investment of capital and the attraction of capital. Therefore, allocate investment and financial types activities that also require the attraction of working capital. Based on such a possible application of resources, revolving funds are differentiated into revolving production funds and circulation funds. Funds of circulation represent their most liquid form, and are both the initial stage of the movement of working capital and the final part of their transformation. Like any resource, working capital begins its movement with an advanced value that exists in the form of cash.

Their further transformation is associated with the transition to the form of circulating production assets, which is characterized by the stage of transforming cash into production reserves. Industrial stocks, being a material form of advanced working capital as a result of the transition of the advanced value from a monetary form to a productive one, make it possible to connect working capital with non-current assets, as well as with human labor. At this stage, working capital material form, and their current costs are expressed by material costs, i.e. the resource status changes to current cost status. As a result of connection with other factors of production, circulating assets are replenished with consumed non-circulating assets and labor, which is embodied in the created value in the form of a commodity form. Revolving funds again become circulation funds, and then from the commodity form they acquire a more liquid form - in the form of cash and their equivalents.

Revolving funds at any moment of time are in all three forms, and in this regard, the structure of their attraction as well as the speed of their advancement is important. The intensity of the movement of working capital is traditionally measured by the indicator of the turnover ratio of working capital, or the speed of turnover, calculated as the ratio of sales proceeds to the value of working capital - current assets (the reverse indicator is the working capital utilization factor). It is believed that this indicator reflects the number of turnovers made by working capital for the period under study. In reality, this indicator gives an overestimated value, since the result of production, in this case, sales proceeds, is a function of all assets, and the number of turnovers can be determined only by identifying a particular effect corresponding to the use of working capital (this applies equally to all private indicators efficiency).

Since at the second stage of the movement part of the working capital appears in the form of inventories, it is necessary to assess the turnover of this stage as well. In the practice of analysis, inventory turnover is measured by finished products or cost of goods sold. Also, the cost is the cumulative effect of the costs of all assets, and since the current costs of inventories are material costs (an element of cost), it is possible to estimate inventory turnover by their value.

Given the sequence of movement of working capital, we decompose their turnover into components as follows:

(1)

where Co.- turnover ratio of working capital;

VR- revenue from sold products;

C O – annual average working capital;

PZ- productive reserves;

M H- material costs;

IN- output.

Elements - factors characterize the effectiveness of successive stages of the movement of working capital. Thus, stage 1 characterizes the transfer of the value of current assets to inventories, displays the structure of current assets. Stage 2 characterizes the turnover of inventories through the transfer of their value to material costs. This indicator is inventory turnover. The next stage characterizes the effectiveness of the current costs of working capital - material, actually creating a result that has its own name - material efficiency (the opposite indicator is material consumption). And finally, the efficiency of stage 4 - the implementation rate - makes a correction external environment in the effectiveness of the use of working capital, as well as in the efficiency of other resources.

The distribution of working capital by spheres of production and circulation requires a balanced approach. It is believed that the more working capital is in the sphere of material production, the higher the efficiency of their use. In our opinion, this is true insofar as it concerns the main distinguishing feature of working capital - if they are spent, they are used completely in a single cycle, which characterizes the turnover of the resource stock. However, it is necessary to attract working capital in the sphere of circulation in order to maintain a certain financial condition an enterprise characterized, for example, by liquidity indicators. The optimal structural composition of working capital, determined by their involvement in the form of working capital and circulation funds, is a way to increase the efficiency of their use through the balance of funds in inventories, in work in progress and in the form of circulation funds. Thus, production efficiency requires the maximum transition of working capital from monetary to material form as an expression of the need to use all resources. Financial stability predetermines the requirements for the structural composition of circulation funds, for their liquidity. This is due to the unity of working capital, their ability to move from one type to another, but their original form and initial resource are cash.

The structural composition of current assets is divided into standardized and non-standardized. Cash, being non-standardized, nevertheless, they have some restrictions on their value, which, first of all, is regulated by the boundaries of the change in absolute liquidity (> 0.2). The emergence of liquidity indicators is associated with the attraction of funds from outside and, therefore, with the emergence of debt. In this regard, the structural composition of working capital is investigated in terms of property rights in the form of a coefficient of provision with own working capital (> 0.1).

The data of the analysis testify to the dependence of the efficiency of the transformation of resources as the stage of their transformation approaches the boundaries of the production system, both in absolute size and in the dynamics of change. Internal transformations experience the least influence of the external environment and, accordingly, are more sensitive to control actions as indicators characterizing the state internal environment production systems.

As stages of the movement of objects of labor, the following are distinguished: the average annual cost of working capital; the cost of working capital in inventories; material costs; commercial products; sales proceeds, which is associated with the presence in the practice of analyzing the performance indicators of individual stages of the conversion of working capital.

The study of the transformation of objects of labor in mechanical engineering in Moscow allows us to identify the stages, the effectiveness of which has the greatest contribution to achieving a useful result. The conducted index analysis (method of chain substitutions) suggests that the greatest positive contribution to the formation of a useful result (sales proceeds) was made by the efficiency of the stage corresponding to the return on material costs. This speaks in favor of the need to increase the production use of objects of labor with a parallel increase in the efficiency of the transformation of further stages. It also cuts off the possibility of extensive growth by reducing the volume of working capital ( Negative influence for the amount of revenue - 125 million rubles).

Fixed and working capital, being the most important enough homogeneous groups factors of production, for their inclusion in the production process, they require the application of the costs of the factor integrating them - labor. The efficiency of labor use is characterized by the indicator of labor productivity. The labor resource is consumed in the production process, passing to current costs as part of the cost. A feature of measuring labor productivity is that its costs can be measured both in natural and in cost units.

Within the production system, technological and organizational changes, aimed at increasing the efficiency of the labor factor of production, contribute to its more intensive use. In fact, the goal of increasing the efficiency of labor is to replace it with capital, which is opposed by the fact that there are certain limitations to the prospects for growth in labor productivity, established as a result of research by member organizations of the European Association of National Productivity Centers (EANCP) over more than 30 years of its existence. In Russia, since 1993, the EANCP has been represented by the Center for Productivity of the Ministry of Health and social development RF.

Usage work force reflected in the social effect. So, each economic entity, having limited rationality - i.e. acting in accordance with his experience, the situation, the available information, he generates individual decisions, including in the field of labor use, which form the general vector of the economy. Since the beginning of the 1990s, there have been significant changes in the structure of employment, manifested in the outflow of the employed labor force from production area, as well as in the qualitative composition of the employed. Changes in the composition of the labor resource are manifested as a consequence in their effectiveness. In this regard, it is worth noting that such a structural restructuring of the economy, which results in the existing trends in changes in employment in industry and other sectors, is unlikely to be aimed at a transition to a more optimal, productive, efficient structure, since such changes are accompanied by negative dynamics of performance indicators such as individual enterprises and the economy as a whole in the long run.

In countries with transitional economies of the post-socialist space, the decline in employment occurs in parallel with the decline in production volumes, and with the trend of growth in material production, the trend of reducing the number of employed remains. In Moscow, supply in the current labor market significantly exceeds demand. The process of release of labor is most intense in the branches of material production, namely, in industry, construction, transport, and communications. The reduction in the number of people employed in mechanical engineering in Moscow is ahead of the corresponding trend in the industry as a whole.

There is an obvious connection between the dynamics of labor productivity and salary, which makes logical the existence of an indicator of the efficiency of labor use in the form of wage return. The comparative dynamics of output and labor costs shows the dependence of the usefulness of labor consumed on changes in its value. In developed countries, the growth rate of wages outpaces the growth rate of labor productivity, while in Russia the state of wages in its insufficiency has reached the level of the impossibility of reproducing the labor force, or at least its individual types.

The data show a more accelerated growth in labor productivity in recent years compared to wages. Resources are limited and therefore require payment for restoration. The use of any factor of production is paid for at its current cost. A factor that has received insufficient payment for restoration (for example, labor) is not fully restored, loses quality, degrades, and the level of efficiency of its use decreases. In addition, the use of labor in a certain quantity and quality affects the use of other factors of production - production system, which has lost the best part of labor resources, subsequently loses part of other resources. If the high price of using a resource is another incentive for its efficient use, then it is logical to assume the opposite is the case with paying for the use of labor.

Therefore, the tendency to increase the efficiency of current labor costs through their reduction, which has developed in the mechanical engineering of Moscow, opposes the trend of deterioration in the state of the labor resource, if we consider labor costs as a payment for the use of its resource. This indicates the need for an optimal structure labor resources, correspondence of the skill level of the labor unit to the workplace. If, as a result of the prevailing wage policy in Western countries, there is a qualitative improvement in labor resources through the cost of their reproduction, then low wages in Russia, amounting to an average monthly of 8645 rubles. on mechanical engineering, will invariably lead to their deterioration. In addition, the average wage in mechanical engineering is traditionally lower than in industry as a whole.

Modified production function allows you to assess the dependence of sales volume on the use of the qualitative composition of labor resources, which indicates the need for investment in labor resources, to improve their quality. This confirms that on successfully functioning industrial enterprises the average salary is higher than in the stagnating ones, which helps to attract a more qualified workforce, the possibility of its selection.

The trends observed at the level of individual enterprises, industries, regions are also preserved at the national level. The economic policy of Russia at the current stage is among the main directions and conditions for financial stabilization and sustainable economic growth highlights the provision of outstripping growth rates of real incomes of the population in comparison with the growth rates of gross domestic product. However, in reality, in recent years, the growth rate of gross value added per person in Russia (i.e., productivity at the state level) outpaces the growth rate of wages received, which indicates a redistribution of value added in favor of its other elements - gross profit, depreciation , taxes.

The insufficiency of the amounts spent on the reproduction of the labor force and their discrepancy with its productivity can be illustrated by the following fact, which determines the demand for certain types of engineering products. In Russia, one tractor with a train is equal in cost to the annual salary of 500 employees of collective agricultural enterprises, and in terms of productivity - less than 50. This means that the labor force is almost 10 times cheaper than equipment equivalent in productivity.

Insufficient rates of economic growth of the enterprise and a decrease in labor productivity have a negative impact on attracting labor resources. However, an increase in labor productivity can also have a negative impact on employment if the level of growth in labor productivity is not accompanied by a higher level of economic growth (dynamics) of the enterprise. There is a decrease in the number of jobs, and the level of employment does not correspond to the available potential - labor resources, i.e. there is a negative balance of this resource. This is exactly the situation that has developed in the engineering industry of Moscow.

Thus, as the stages of the movement of labor, the following are distinguished: the number of personnel, labor costs, the volume of marketable products.

The study of the transformation of labor in the mechanical engineering of Moscow makes it possible to single out the stages, the efficiency of which has the greatest contribution to the achievement of a useful result. The conducted index analysis (method of chain substitutions) suggests that the greatest positive contribution to the formation of a useful result (commercial output) was made by the efficiency of the stage corresponding to the expenditure of labor resources. This speaks in favor of the need to increase the average wage, but this does not materially happen, moreover, the possibility of extensive growth is theoretically cut off with a decrease in the number of people employed in the engineering industry in Moscow.

It follows that for the use of any resource it is important to match its available size and the level of efficiency of its current costs, which is a condition for increasing its efficiency. The limited resources contribute to their more efficient use, so a more efficient return on current costs that actually create results will depend on the available size of the resource, namely, on its stock. An example of the high efficiency of resources while minimizing their passive attraction in the form of reserves was convincingly shown by the Japanese management system "just in time". In addition, an important condition for the use of all resources is the observance of the principle of organization of production - proportionality.

The deterioration in the use of any resource - quantitatively and qualitatively - requires compensation for the appeared "bottleneck" by other resources, in the use of which "broad places" appear. The relationship between a change in the efficiency of one resource and its immediate reflection in the efficiencies of other resources is well known and is based on both the fact that the result is created simultaneously by all factors (resources) of production, and the change equity participation resources in current costs. This was the reason for the appearance of indicators of the relationship between the structure of the means used - for example, capital-labor ratio, and suggests the hypothetical existence of indicators such as material-to-weight ratio, energy-to-weight ratio, provision of fixed assets with material resources, etc.

At individual engineering enterprises in Moscow, the process of transformation of production factors has its own characteristics. Thus, at PJSC Karacharovsky Mechanical Plant, the dynamics of labor instruments at the stages of their transformation fully corresponded to the condition for increasing efficiency, and before that it was the opposite. This is confirmed by the calculations of the integral indicator of increasing the efficiency of the use of labor resources. This is also confirmed by the calculation of the integral indicator of increasing the efficiency of the use of objects of labor. The revealed violations of the dynamics of the transformation of resources in the context of production factors by stages of their transformation indicate a violation of the proportionality of production, a differently accelerated process of the movement of resources towards results. Chaotic changes in efficiency at individual stages require systemic management in order to adjust the intensity of resource conversion at individual stages to arrive at the most favorable ratio of resources and results.

Literature

1. Economy of Russia. Trends and Perspectives (Issue 27) Institute for the Economy in Transition. www. iet. en

2. The effectiveness of the functioning of the industrial complex of Russia / Ed. D.S. Lvova M.: Nauka, 2012, p.121.

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Objects of labor (raw materials, materials, fuel energy) are material resources that are exposed to human labor with the help of labor tools in order to give them the forms and properties that a person needs to satisfy both his production and personal needs.

To assess the effective use of objects of labor, the following indicators are calculated:

The cost of using materials;

Product output per 1 rub. materials;

The coefficient of the cost of materials in the total cost of objects of labor;

Material consumption - the share of costs of objects of labor of the cost of production.

A general characteristic of the use of objects of labor can be obtained by analyzing the indicators of material return, material consumption.

The effectiveness of the use of labor resources can be judged by the following indicators:

1) the dynamics of material costs per 1 rub. products without depreciation.

2) relative savings in material costs without depreciation.

3) the consumption of the most important types of goods and materials (commodity mat values) per 1 rub. products in kind.