The unified social tax (contributions to extra-budgetary funds) is accrued at the established rate from the personnel payroll fund.

The working time fund is determined according to the worksheet - calendar.

Table 12

Calculation of the cost of services (thousand rubles)

Organizational plan.

This section of the business plan reveals the organizational and legal form of the enterprise. The organizational structure of enterprise management is substantiated (linear, functional, staff matrix).

Organizational management structure of Progress LLC

Rice. 9. Organizational management structure of Progress LLC

In addition, this section also covers the following issues:

What specialists will be required, the distribution of their duties and responsibilities;

Forms of remuneration and methods of incentives.

The efficiency of an enterprise depends significantly on the organizational form chosen to manage it. Therefore, the organizational structure of management must correspond to the specific management object (enterprise), its goals and conditions.

One of the indicators for assessing the effectiveness of the organizational structure is the integrated performance indicator.

Cef. = 1- Zu*Kup, Where

Zu - management costs per one employee of the management apparatus;

Kup - the share of the number of managerial employees in the total number of personnel;

F1 - capital productivity (volume of sold services and products per unit of fixed and working capital)

F2 - capital-labor ratio (cost of fixed and working capital per employee).

The main requirement for managing small businesses in market conditions is to ensure their adaptability (adaptability and flexibility) to changing business conditions.

Since there are no direct indicators of the effectiveness of the organizational management structure, indirect criteria are used, such as the costs of maintaining this management structure and their share in the total production costs of the enterprise, its simplicity (number of levels, size of the structure, number of departments and communication channels, costs of maintaining the apparatus management, etc.). It is known that the more numerous the connections, the greater the number of control levels, the lower the efficiency of the control system.

A linear-functional enterprise management system is the most effective for small businesses.

Financial plan.

This section of the business plan considers the issues of financial support for the company’s activities and the most effective use of available funds based on an assessment of current financial information and forecasts for the sale of services in subsequent periods.

In this section of the business plan, the following calculations are performed:

· distribution of net profit;

· cash balance;

· income and expenses of the enterprise;

· financial plan of the company;

· calculation (graph) of the break-even point.

· forecast balance of assets and liabilities of the enterprise.

Table 13

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Personnel requirement planning

Planning of the company's needs for personnel necessary to fulfill the production plan and sales of products is carried out in the labor and personnel plan (Figure 6.1).

Figure 1 Structure of the labor and personnel plan

The meaning and role of the company’s labor and personnel plan are determined by the following points:

Personnel costs constitute a significant part of the enterprise’s costs and determine the selling price of products and their competitiveness;

The company's personnel are the most important production factor. It depends on him how effectively the means and objects of labor are used at the enterprise, how successfully the enterprise as a whole operates. Therefore, each enterprise must develop and implement a personnel policy that serves as the initial basis for personnel planning;

Currently, the collective and investment nature of labor is increasing. This is expressed in the development and implementation at the enterprise of a significant number of different innovative projects in which a large number of employees are involved. The effectiveness of these projects largely depends on how coordinated the efforts of the implementers are, which can only be ensured on a systematic basis.

The purpose of developing a labor and personnel plan is to determine the rational (economically justified) need of the company for personnel and ensure its effective use in the planned period of time.

The main tasks that are solved in the labor planning process include the following:

Creation of a healthy and efficient workforce capable of achieving the goals outlined in the tactical plan;

Formation of an optimal gender, age and qualification structure of the company’s workforce;

Training, retraining and advanced training of company personnel;

Improving labor organization;

Labor stimulation;

Creation of favorable working and rest conditions for personnel;

Increasing productivity and quality of work;

Ensuring an optimal balance between the number of personnel, wages and labor productivity in the planned period;

Personnel rotation (hiring, dismissal, transfer to another job);

Optimization of funds for staff maintenance, etc.

The labor planning process is an integral part of tactical planning. Personnel planning is the most difficult. This is due to the fact that each member of the company’s workforce has his own potential labor capabilities, character traits, and in this regard he is unique. Consequently, the workforce as an object of tactical planning does not represent the sum of the company’s employees, but is characterized by a synergistic effect, which is extremely difficult to evaluate.

According to the structure of the tactical plan, personnel planning covers labor planning and compensation planning. For this purpose, three sections are distinguished in the labor and personnel plan: labor plan; staffing plan and salary plan.

In the labor and headcount plan of the company, labor productivity indicators are calculated; the complexity of manufacturing a unit of product and the planned volume of product output, the number of employees in the context of various categories of personnel, the planned amount of costs for maintaining the personnel of the company and its structural divisions, the number of released (dismissed) and hired workers are determined; measures are planned to improve the organization of labor, training, retraining and advanced training of personnel, the formation and preparation of initial data for planning the wage fund and wage fund, the average salary of the company's employees, etc.

The labor and personnel plan is associated with the main sections of the tactical plan: the production and sales plan; norms and regulations; innovation plan; cost plan; financial plan; economic efficiency of production; fund plan, etc.

The labor and personnel plan is developed on the basis of the production and sales plan, since the number of personnel is directly related to the volume of products produced and services provided. At the same time, the need for personnel depends on the degree of validity of the norms and standards applied at the enterprise for time, service, number, controllability and efficiency, which is reflected in the corresponding section of the tactical plan.

The financial plan and the fund plan characterize the economic opportunities and performance of business activities, determine the amount of funds allocated for wages, and influence the amount of costs for maintaining the company’s personnel. In turn, the amount of personnel costs affects the level of costs of the company and is reflected in the cost plan.

The company's innovation plan contains measures to improve the organization of labor, as well as other innovations (innovations) directly or indirectly related to a decrease or increase in the number of personnel and the costs of maintaining them in the planned period. Based on this section of the tactical plan, requirements for the qualification and professional level of the company’s personnel are formed based on planned changes in equipment, technology, organization of production, labor and management.

In accordance with these requirements, a personnel development plan is drawn up in the labor and personnel plan, which sets tasks for hiring new employees, laying off or transferring workers to another job, training, retraining and upgrading the qualifications of company personnel. Taking into account the personnel development plan and the tactical goals of the company, the functions, powers and responsibilities of the company’s structural divisions, production and organizational structure are clarified, a new staffing table is drawn up, and other restructuring measures are planned. In the process of personnel development planning, a personnel reserve of employees is formed for promotion to higher positions (the company's personnel register). The main goal of personnel development planning is to increase the efficiency of using the company's labor potential.

The technological process of labor and headcount planning is a sequence of interrelated procedures that have a certain set of initial data, an algorithm for calculating indicators and a finished result; during the planning process the following planned calculations are performed:

The implementation of the labor and headcount plan for the previous period is analyzed;

Planned indicators of labor productivity are calculated;

The standard labor intensity of manufacturing a unit of production, work and commodity output is determined;

The planned balance of working time for one employee is calculated;

The need for personnel, its planned structure and movement are calculated;

Personnel development is planned.

2. Labor productivity planning

When drawing up labor plans, special attention should be paid to identifying and using existing reserves for increasing labor productivity and minimizing the need for additional labor resources.

When planning to increase labor productivity, absolute indicators are used that characterize the level of labor productivity, and relative ones that determine the dynamics of its growth. To assess the level of labor productivity in planned calculations, three methods are used: natural (conditionally natural); labor and cost. In this case, two indicators are most often used: production and labor intensity.

Output (B) is calculated using the following formula:

where OP is the volume of production, calculated in natural (conditionally natural), cost or labor indicators for sold, gross, net (conditionally net) products for a certain period of time (year, quarter, month, day); ZT - labor costs for a given volume of production.

In planning practice, the most frequently used indicators are annual, monthly, daily and hourly output, calculated based on marketable products in value terms.

Annual (monthly) output is calculated by dividing the planned volume of production by the planned average number of industrial production personnel for the planned period (year, month). To carry out analysis and more accurate calculations of labor productivity, when planning innovative activities, the output per worker and one production worker can be calculated. Annual (monthly) output characterizes the use of working time for a year or month.

Daily output is calculated by dividing the intended volume of production in the planned period (year, quarter, month) by the number of man-days that must be worked by industrial production personnel in a given planning period. It characterizes the efficiency of using the working day.

Hourly output is determined by dividing the volume of production by the planned total time fund of industrial production personnel. It characterizes hourly labor efficiency.

In intra-company planning, especially in industry, labor intensity indicators are widely used.

Labor intensity (T) is calculated using the formula

Calculation of the planned labor intensity of manufacturing a product (unit, product release) is carried out in three stages:

Analysis of the level and structure of the actual labor intensity of products in the base and reporting periods in order to identify reserves for its reduction;

Determining a possible reduction in the labor intensity of manufacturing products in the planning period, taking into account the factors and sources of labor cost savings identified during the analysis process;

Calculation of the planned level and structure of labor intensity for manufacturing a unit of product (work) and the planned commodity output.

I. The first stage of labor intensity planning is the analysis of its level and structure in the base and reporting periods. In the process of such analysis, it is necessary to identify all the main factors that influenced the level and structure of labor costs in the base period.

The analysis is carried out in the following areas.

1. Study of the organization and maintenance of workplaces in all structural divisions of the company. Organization and maintenance of workplaces includes: provision of workplaces with energy, raw materials, materials, semi-finished products, tools and devices; adjustment, readjustment and repair of equipment; product quality control; sanitary and hygienic conditions for workers.

2. Division and cooperation of labor. This direction involves analyzing the effectiveness of constructing labor processes according to functional, professional and qualification criteria. The criterion for the effectiveness of such division is the reduction of total labor costs.

3. Efficiency of work techniques and methods. This direction involves analyzing the effectiveness of dividing the production process into operations, techniques, movements and micro-movements, which is the object of labor regulation.

A quantitative indicator of the progressiveness of the applied techniques and methods of work is the volume of implementation of technically sound standards.

4. Work motivation. Analyzing the effectiveness of the system of material and moral incentives in a company is a relatively independent problem. At this stage, it is important to identify how exceeding production and service standards is stimulated, the introduction of technically sound standards, and the impact of exceeding standards on the quality of products and work. Improving the incentive system is an important reserve for reducing labor intensity. Indicators that can be used to evaluate the effectiveness of the incentive system are the employee turnover rate, average wages, the share of payments from the consumption fund in the average employee’s wages, the number of absenteeism, the amount of lost working time, etc.

5. Personnel qualifications. The qualifications of personnel are characterized by many parameters: the average level of workers, length of service at a given enterprise, the share of personnel with higher and secondary specialized education in the number of teaching staff, the amount of costs for training and advanced training of personnel in the costs of the enterprise, etc.

6. Working conditions.

7. Labor discipline.

II. At the second stage of labor intensity planning, its possible reduction in the planning period is determined. Particular attention should be paid to that part of the reserves that can be realized without major investments, for example, by reducing downtime and waste of working time, due to improved planning and coordination of business processes. Then all the activities of the technical and organizational development plan are analyzed. For each activity, factors and sources of labor cost savings are written out from economic efficiency calculations. Taking into account the time of implementation of measures, a possible reduction in labor intensity in the planning period is determined.

The basis for planning to reduce labor intensity is technological labor intensity, since the main types of labor intensity are usually calculated relative to its value. The calculation of a possible reduction in technological labor intensity is carried out in the context of the main technical and economic factors adopted when calculating labor productivity.

III. At the third stage, the planned labor intensity of manufacturing one product and commercial output is determined. The calculation is carried out in the following sequence:

1 . The planned technological complexity of the product is calculated;

2. Planned maintenance labor intensity and production labor intensity are calculated;

3. The planned labor intensity of commodity output is determined;

4. The final indicators of the labor intensity of products for the company as a whole are determined.

In the practice of intra-company planning, the following methods of labor productivity planning are used:

Adjustments to basic labor productivity taking into account its changes in the planned year due to technical and economic factors;

Direct counting based on the labor intensity of the production program;

Enlarged methods.

Each of them has its own accuracy and scope. Thus, planning methods based on technical and economic factors and labor intensity have high accuracy and validity of the planned indicators, but they are more labor intensive in calculations. Therefore, they are used at the stage of final drawing up the plan and when planning individual innovative projects and activities.

At the stage of pre-planning preparation, integrated methods of labor productivity planning have become widespread, for example, based on economic and mathematical models or existing dynamics (extrapolation). These methods have low implementation complexity and are characterized by relatively low calculation accuracy. Therefore, in preliminary calculations they are quite effective.

3. Calculation of personnel requirements

When calculating the personnel needs of an enterprise, it is necessary to ensure the most rational use of labor resources, the optimal ratio of different categories of personnel, and the maximum possible release of workers to use them to develop new types of activities.

Calculation of personnel requirements must be made by category of employees. Currently, the following classification of personnel is adopted in planning.

All employees of the enterprise are divided into two groups:

* industrial production personnel (main activity personnel);

* personnel of non-industrial organizations on the balance sheet of the company (personnel of non-core activities).

The number of industrial production personnel includes workers:

Main and auxiliary workshops;

Ancillary industries: logging, peat mining, quarries, container shops, printing house workers, etc.;

Servicing electrical and heating networks, substations;

Transport workshops, primarily serving production;

Those engaged in loading and unloading operations, including customer service;

Research, design, and technological organizations on the balance sheet of the company;

Laboratories;

Engaged in the production and adjustment of experimental samples of new products, commissioning work, etc.

The industrial production personnel (IPP) includes the following categories of workers:

Workers (main and auxiliary);

Employees (managers, specialists and technical performers);

Students;

Fire protection workers;

Service staff.

Non-industrial personnel include employees employed in institutions and organizations that are on the balance sheet of the enterprise, but do not produce products, work related to the main activity: employees of housing and communal services, medical and sanitary institutions, educational institutions, departments for major repairs of buildings and structures , employed in subsidiary and agricultural enterprises.

The total planned number of employees is determined as the sum of the number of industrial production personnel and personnel employed in non-industrial farms and organizations of the company.

When planning the number of employees of a company, one should distinguish between attendance, payroll and average payroll.

The turnout number is determined when planning the number of workers. It represents the number of workers who must be at work every day to ensure normal production.

The payroll includes the total number of all employees of the company (permanent, seasonal, temporary), including employees actually working, on business trips, on vacation, absent from work due to government duties and illness, as well as with the permission of the administration who committed absenteeism, etc.

The following employees are not included in the payroll:

Performing work under concluded civil law contracts (including contract agreements), hired to perform one-time work;

Recruited part-time from other companies;

Involved for work under special contracts with government organizations for the provision of labor;

Unemployed people employed in public works;

Temporarily assigned to work at another enterprise, if their wages are not maintained at their main place of work;

Sent by the company to study at higher and secondary specialized educational institutions without work, receiving a scholarship at the expense of the company;

Young professionals on leave after graduation;

Those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the employer, as well as employees dismissed for absenteeism. They are excluded from the payroll from the first day of absence from work.

The roster changes constantly throughout the year. Therefore, when planning, headcount indicators are determined by the average number. When determining the average payroll number, the sum of the payroll number of personnel for all calendar days is taken into account. It is determined by dividing the sum of the payroll for all days of the month by the total number of calendar days in the month. The average payroll number for a quarter is determined by summing the average monthly number of employees for all months of the enterprise’s operation in the quarter and dividing the resulting amount by three.

To bring the turnout number (Chya) to the average payroll number (Chss) in planned calculations, a special coefficient (Kss) is used, which characterizes the ratio of the turnout and average payroll number in the reporting period or the ratio of the nominal working time to the useful one in the planning period:

Heart rate = HR-KSS.

The basis for calculating the planned number of production workers is the planned volume of production, the growth of labor productivity, the labor intensity of manufacturing one product and commodity (gross) output, as well as the useful fund of working time. Depending on the composition of the source data, the following methods of headcount planning are distinguished:

* method of adjusting the base number;

* based on the labor intensity of the production program;

* based on labor productivity.

The headcount planning method by adjusting the base number of employees is enlarged and is used at the stages of pre-planning work. It is relatively simple, has insignificant complexity of planned calculations, and requires a small amount of information. However, the accuracy of the calculations is low. The use of this method is justified in enterprises with homogeneous production, for example in the light and food industries, in the mining industries, etc. Using the method of adjusting the base number, you can determine the planned number of employees in the enterprise as a whole, in the context of structural divisions and various categories of employees.

At those enterprises where labor productivity is used in planned calculations (output per employee of industrial production personnel), the planned number can be determined on the basis of production volumes of commodity, gross, net products at the enterprise's wholesale prices and planned output per employee.

The conditions for using this method are similar to the method of headcount planning by adjusting the base number.

For more accurate calculations of the number of employees of a company, a method based on the labor intensity of the production program should be used. In this case, the number is determined by dividing the labor intensity of the production program by the useful working time of one employee.

The number of main production workers is determined by dividing the technological labor intensity of the production program by the useful working time of one worker. The number of main production workers can also be determined using a more aggregated calculation based on data on the volume of production and production standards.

The number of auxiliary workers is calculated by the number of jobs or by dividing the labor intensity of service by the useful working time of one worker.

The total number of PPP is calculated by summing the number of main and auxiliary workers, management staff and other categories of PPP.

Planning funds for wages

1. Goals, objectives and technology for planning labor costs

Planning funds for wages is the most important element of the mechanism for stimulating the work of enterprise employees. The amount of funds allocated for wages determines the level of workers' wages, which, in turn, creates interest in the work and its results.

The purpose of planning funds for wages is to determine the optimal size of the wage fund based on the planned performance of the company's economic activities. In the process of achieving this goal, the following tasks are solved:

Selection of forms and systems of remuneration that are most consistent with the strategy and tactics of the company’s development;

Determination of the standard value of labor costs included in the cost of production;

Calculation of the amount of net profit allocated to pay for labor;

Calculation of average wages of company employees;

Determining and maintaining at the planned level the relationship between wages, productivity and capital-labor ratio;

Calculation of taxes and deductions established depending on the size of the wage fund;

Ensuring the participation of the enterprise’s employees in the capital and profits received as a result of economic activities, etc.

The remuneration planning mechanism should ensure the solution of the following tasks:

Reproduction of labor force;

Creating incentives to increase the quantity and quality of labor in the planning period;

Ensuring the growth of average wages and quality of life of enterprise employees;

Ensuring a rational balance in wages for workers of various categories;

Reducing staff turnover.

Figure 3 shows the algorithm for planning funds for wages, which consists of six blocks of planned calculations.

Figure 3 Algorithm for planning funds for wages

The wage fund, according to current regulatory materials, includes not only the wage fund (standardized part), attributable to the costs of the enterprise, but also payments from social protection funds and net profit remaining at the disposal of the company. Therefore, planning funds for wages consists of calculating the wage fund (WF), calculating payments from the consumption fund, which is formed from net profit, as well as calculating social payments (benefits for families raising children, temporary disability benefits, the cost of health vouchers and so on.). The largest share in the composition of funds allocated for wages is occupied by payroll, which is included in the cost of production. Therefore, the requirements for its justification are the most stringent.

2. Payroll planning

In the process of planning the wage fund, it is necessary to solve the following tasks:

Select forms and systems of wages that best correspond to the objectives of the strategic and tactical plan;

Select methods for determining the planned wage fund;

When determining total labor costs, in addition to the costs of hourly wages and monthly salary, it is also necessary to take into account:

Payment of annual leave, sick leave and study leave, which reduce the number of effective working days;

Social security costs, fringe benefits and socio-cultural costs that increase out-of-pocket labor costs;

Lifting allowances, daily allowances and similar out-of-pocket expenses associated with the hiring and use of labor, etc.

Currently, labor standards and the tariff system no longer determine the procedure for calculating wages. They represent only the basis for setting wages. For their practical use, a clear algorithm for the dependence of wages on labor standards, on the elements of the tariff system and on indicators characterizing the quantity and quality of labor expended is necessary. This dependence is determined by the forms and systems of remuneration - the elements through which the connection between remuneration and its quantitative and qualitative results is carried out. There are two forms of remuneration - time-based and piece-rate. When choosing a form of remuneration, one should take into account the characteristics of equipment, technology, organization of production and labor, requirements for the quality of work, and the need to combine personal and collective interests. Thus, it is better to use the piecework form if production depends mainly on the employee, i.e. manual, mechanized-manual and mechanized work; if there is a need to interest an employee in increasing the quantity of products produced.

The piecework form of remuneration allows you to set the amount of an employee’s salary depending on the volume of work performed, which can be measured in the number of operations, products, etc., and the amount of wages per unit of production (prices).

Based on the piecework form of wages, the following systems have been developed: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, piecework. In addition, if the work of workers is organized in a collective (team) form with payment according to a single order, then a collective piece-rate wage system is used.

The direct piecework system makes it possible to establish a direct proportional relationship between a worker’s earnings and his output.

The most widespread is the piecework-bonus wage system, which makes it possible to implement the incentive function to a greater extent, since in addition to the tariff wage it provides a bonus for meeting established bonus indicators. Such indicators can be: increased labor productivity, saving material resources, improving product quality, etc. labor personnel planning needs

The indirect piecework system is used to determine the earnings of auxiliary workers.

The piece-rate wage system in the lump-bonus version, which is, as a rule, a collective form of payment, is used when it is necessary to strengthen the material interest of workers in reducing the time required for completing a specific amount of work and putting an object into operation. For this purpose, a wage fund is established for the entire volume of work. The workers are paid an advance on a monthly basis, and the final payment is made after the delivery of the facility (completing the established amount of work). The bonus is usually paid for high-quality work and delivery of the project no later than the deadline specified in the contract.

Collective (team) wage system. The organization of labor provides for the specific organization of production, planning, rationing and remuneration. The most effective from the point of view of material interest and obtaining the best production performance indicators is considered to be the calculation of wages on the basis of a single work order based on the final results of the team’s work or on the number of manufactured planned accounting units of products assigned to the team. If wages are paid according to a piece-rate bonus system, then to calculate wages, a comprehensive piece rate is calculated for one planning accounting unit.

Distribution of earned funds between team members can be carried out using the following methods:

1. Traditional method - based on time worked and qualifications (tariff rate corresponding to the category of worker).

2. Using the labor participation coefficient (LPC), which is a generalized quantitative assessment of the personal contribution of each employee to the final results of the team’s work.

In many enterprises whose activity is the provision of various types of services, the so-called “labor remuneration rate” has become widespread. For workers directly providing services, the rate can be set as a fixed percentage of the amount of payments received by the enterprise from its counterparties as a result of work performed by a specific contractor.

The use of various forms of wages requires compliance with a number of conditions, which are differentiated and depend on many circumstances. Conditions that provide for the advisability of using piecework wages are:

Availability of quantitative indicators of output or work that correctly reflect the employee’s labor costs;

The presence of workers with a real opportunity to increase production or the amount of work against the established norm in real technical and organizational production conditions;

The need to stimulate the growth of product output, increase the volume of work and reduce the number of workers by intensifying the labor of workers;

The possibility and economic feasibility of developing labor standards and accounting for employee output;

The absence of a negative impact of piecework payment on the level of product (work) quality, the degree of compliance with technological regimes and safety requirements, the rational use of raw materials, materials and energy.

If the above conditions are absent, then it is recommended to use a time-based form of remuneration.

The time-based form is characterized by the fact that the employee’s wages are calculated depending on the amount of work worked in accordance with the time sheet and the established tariff rate or salary.

The time-based form of wages includes the following systems: simple time-based, time-based bonus and time-based bonus with a standard task.

With a simple time-based system, a worker’s earnings are determined in the same way as with a time-based wage system. Its scope is insignificant due to its insufficiently pronounced stimulating function. It is mainly used in determining the tariff earnings of workers in teams with payment according to a single work order.

The use of a time-based bonus system is possible only if the bonus indicators are chosen correctly. In addition, an economic justification for the developed bonus provisions is necessary, otherwise the use of the chosen remuneration system may be unprofitable for the enterprise.

A time-based bonus wage system with a standard task is used when the functions of workers are clearly regulated and the time standard for each operation can be calculated. This system combines elements of both piecework and time-based forms of wages.

In modern conditions, special attention is paid to the development and use of premium systems (see Figure 4).

Figure 4 Elements of the bonus system

The procedure for calculating bonuses provides:

Basis for calculating bonuses;

Evaluation of work performed or services provided;

Setting the amount of bonuses (usually in %).

The basis of the wage fund is the wage fund. In addition to this, the wage fund includes payments from the consumption fund, formed from net profit. Planned salary indicators are entered into the “Salary” plan form consisting of the following indicators:

1. Average number of employees

2. Payroll fund

3. Payments from the consumption fund

4. Payroll

5. Average salary of a worker

6. Product output per worker

7. Number of PPP

8. Payroll fund PPP

9. Payments from the PPP consumption fund

10. Payroll fund PPP

11. Average salary of one working PPP, total

including:

a. Workers

b. Employees

12. Commercial products

13. Wage costs per 1 ruble of marketable products

14. The relationship between the rate of wage growth and labor productivity.

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Personnel requirement planning - one of the most important areas of personnel planning, which makes it possible to establish the qualitative and quantitative composition of personnel for a given period of time.

As can be seen from the definition, it is necessary to distinguish between qualitative and quantitative personnel needs. These types of needs in population planning practice are calculated in unity and interconnection.

Personnel requirement planning includes the following steps:

A generalized analysis of various types of organizational plans that have an impact on staffing (for example, production and sales plans, investment plans, etc.);

Analysis of personnel statistics, including information on their business evaluation and promotion;

Determination of the actual state in terms of quantity and quality of personnel for the planned period;

Calculation of qualitative and quantitative personnel requirements for the same planned period;

Comparison of data obtained at the two previous planning stages;

Planning measures to cover staffing needs.

Quality need those. the need for categories, professions, specialties, level of qualification requirements for personnel, is calculated based on the general organizational structure, as well as the organizational structures of departments; professional and qualification division of work recorded in production and technological documentation into the work process; requirements for positions and jobs specified in job descriptions or job descriptions; the staffing table of the organization and its divisions, where the composition of positions is recorded; documentation regulating various organizational and managerial processes, highlighting the requirements for the professional and qualification composition of performers.

Calculation of quality needs by profession, specialty, etc. accompanied by a simultaneous calculation of the number of personnel for each criterion of quality need. The total need for personnel is found by summing the quantitative needs according to individual qualitative criteria.

Quantitative requirement in personnel is planned by determining its estimated number and comparing it with the actual supply for a certain planning period. There are several main methods for calculating quantitative personnel requirements.

A method based on the use of data on the time of the labor process.

Data on the process time make it possible to calculate the number of piece workers or time workers, the number of which is determined directly by the labor intensity of the process.

For calculations, you should use the following typical dependence:

Time required to complete

Number = production program (T N) ´ Turnout conversion factor

Workers Useful time fund 1 worker (T FLOOR) number on payroll

In its turn,

Where P - number of product items in the production program; N i is the number of products of the i-th item; T i is the execution time of the process (part of the process) for the manufacture of product i - th nomenclature position; T n.pr. i is the time required to change the amount of work in progress in accordance with the production cycle of products of the i-th position; K B is the coefficient of fulfillment of time standards (in foreign literature - the level of productivity, the level of time use).

KV = Production time per unit of product according to technology

Actual production time per unit of production

The number of jobs can be determined by differentiation according to professional types of work, according to the qualification complexity of the work, with the corresponding allocation of initial data on the time of production of the product in accordance with the qualitative parameters of the need for personnel. An example of calculating the number of employees using the method under consideration is shown in table. 5.8.

Table 5.8

Calculation of the number of personnel based on data on the labor intensity of the work process

The useful time fund of one employee (T^) and the coefficient of conversion of attendance to payroll are determined from the balance of working time of one employee.

The balance sheet structure is shown in table. 5.9.

Table 5.9

Balance of working time of one employee

As a variation of the method under consideration, an approach can be presented for determining the number of management personnel using the Rosencrantz formula, which in general has the following form:

where H is the number of management personnel of a certain profession, specialty, department, etc.; n — the number of types of management functions that determine the workload of this category of specialists; m i is the average number of certain actions (settlements, order processing, negotiations, etc.) within the i-th type of management functions for a specified period of time (for example, a year); t. — time required to complete a unit T within the framework of the i-th type of management functions; T - working time of a specialist in accordance with the employment agreement (contract) for the corresponding period of calendar time accepted in the calculations; Knrv - coefficient of required time distribution; Kfrv - coefficient of actual time distribution; t P is the time for various functions that cannot be taken into account in preliminary (planned) calculations.

The required time allocation coefficient (Knrv) is calculated as follows:

where K DR is a coefficient that takes into account the costs of additional functions that were not taken into account in advance in the time required for a certain process (); as a rule, is within 1.2< К ДР < 1.4; K O - coefficient taking into account the time spent on rest of employees during the working day; as a rule, it is set at 1.12; K P is the coefficient for converting the turnout number into the payroll number.

The coefficient of actual time distribution (KFR) is determined by the ratio of the total working time of any department to the time calculated as.

It should be noted that in general, the Rosenkrantz formula serves to check the compliance of the actual number (for example, of a unit) with the required one, which is specified by the load of this unit.

To use the Rosencrantz formula in planning calculations, it should be given the following form:

since the values ​​of t P and K of the PDF in this case are unknown.

An example of calculating the number of management personnel using the Rosenkrantz formula is given below based on the initial data indicated in table. 5.10.

The total time for performing management functions is determined as:

(500 . 1) + (3000 . 0,5) + (300 . 3) =2900.

Required time allocation factor:

To NVR = 1.3 × 1.12 × 1.1 = 1.6 .

Actual time distribution ratio:

The calculation of the required number of units is carried out using the Rosencrantz formula as follows:

Table 5.10

Initial data for calculating the required number

management personnel

Continuation of Table 5.10

As indicated in the source data (Table 5.10), the actual number of units is 30 people. Thus, the calculation of the required number showed a certain surplus (» I people) of the actual number of employees.

Calculation method based on service standards.

In foreign literature, the name “unit-method” is adopted, showing the dependence of the calculated number on the number of machines, units and other objects being serviced.

The number of temporary workers or employees according to service standards is calculated using the following formula:

Number of units Loading factor Conversion factor

H = _____________________________________ turnout in(5.5)

Scheduled service norm

In turn, service standards are determined by the formula:

Where P - number of types of facility maintenance work; t unit i — the time required to complete a unit of volume of the i-th type of work; P - the number of units of volume of the i-th type of work per unit of equipment or other calculation object (for example, a unit of production area); T floor - the employee’s useful time per day (shift); T d - the time required for the employee to perform additional functions not included in t unit i

Calculation of the number of personnel using service standards is carried out according to the initial data indicated in table. 5.11.

Table 5.11

Initial data for calculating the number of personnel for servicing a complex of units

The first step is to determine the standard of service:

Hence the number of personnel:

Calculation method based on jobs and headcount standards.

This method should be considered as a special case of using the service standards method, since both the required number of workers according to the number of jobs and the number standards are established based on service standards.

The number of employees by workplace is determined by the formula

Required number Conversion factor

(number of jobs) to the payroll

Number standards are determined as follows:

Workload

LF = ___________________(5.8)

Standard of service

The coefficient used in calculations for all methods of determining headcount is the conversion factor from attendance to payroll numbers, which makes it possible to take into account the likely absence of personnel from the workplace during a planned period of time due to illness; regular or additional leave; study leave; other valid reasons.

The specified conversion factor can be determined based on the balance of working time of one employee for the planned calendar period of time through the ratio of the number of actual working days to the total number of calendar working days.

To calculate the number of personnel, you can also use some statistical methods. They are conventionally divided into two main groups: stochastic methods; methods of expert assessments.

Stochastic calculation methods are based on an analysis of the relationship between personnel requirements and other variables (for example, production volume). In this case, data for the previous period is taken into account and it is assumed that the need in the future will develop according to a similar dependence. As a rule, for calculations, factors are used that do not require complex mathematical operations, but give quite acceptable results.

The most frequently used stochastic methods are: calculation of numerical characteristics; regression analysis; correlation analysis.

Calculation of numerical characteristics is used, as a rule, when the need for personnel is largely related to some factor and this relationship is quite stable. For example, when calculating the number of repair personnel, the following data is used: production volumes for the past year; labor intensity of repairs during this period. On their basis, an indicator of the labor intensity of repairs per unit of output is calculated, on the basis of which the volume of repair work for the planning period is determined. The further calculation procedure is carried out according to the scheme of the method based on data on the time of the work process.

Regression analysis involves establishing a linear relationship between the number of personnel and the factors influencing it.

The general formula is as follows:

where T R is the labor intensity of the work; a is a constant value; b — regression coefficient; x - influencing factor.

It should be noted that the mathematical apparatus of regression analysis is discussed in detail in educational and scientific literature on statistics, therefore it is not presented in this textbook.

Forecasting the need for personnel should be carried out in close contact with the services that directly address issues of forecasting the development of the organization. Such services include departments of planning, marketing, development of management systems, etc.

Planning and analysis of labor indicators

During the transition from an administrative-command system to a market economy, the entire system of planning the activities of organizations changes radically, and above all this applies to planning of labor indicators. It is here that the costly economy has left its most difficult legacy: the number of personnel and unit costs for personnel in domestic organizations are several times higher than the indicators characterizing similar organizations in developed countries.

In conditions of centralized planning, the problems of excessive personnel and inflated costs of its maintenance did not bother the heads of organizations. Moreover, the excessive number of personnel, especially managers and support workers paid on a time-based basis, made it possible to receive appropriate wage funds from ministries and departments and guaranteed them savings on wages, bonuses and rewards.

Thus, monopolistic organizations, in conditions of a closed domestic market and lack of competition, could afford to produce products at inflated costs. The amount of socially necessary costs for the production of goods and services was equated to the actual costs. Unprofitable organizations received subsidies from the state budget. And all this was incorporated into the centralized planning system, into funds and standards that were sent down to organizations in a directive manner.

The market fundamentally changes the entire planning situation and puts forward new, very stringent requirements. First of all, the goals and objectives of planning change. Previously, planning was viewed by organizations as a means of “extorting” funds from ministries and departments. The heads of the organizations tried to include as many reserves as possible into the plans, inflating the number of personnel and wage funds. Ministries and departments tried to moderate the appetites of organizations with the help of instructions, limits, and standards. In general, there was a kind of tug of war between organizations and ministries and departments. The art of planning consisted, from the position of organizations, in the ability to hide reserves, and from the position of employees of ministries and departments, in the ability to reveal such tricks.

Now organizations have received complete independence, and with it comes responsibility for planning their activities. “Directives” and guidelines are no longer given by ministries and departments, but by the market and competition. In these conditions, planning itself, from a means of hiding reserves, knocking out inflated funds and limits, turns into a tool for finding reserves to improve the activities of organizations, increase their competitiveness and survival in harsh market conditions. The system of indicators with the help of which work was planned is also changing.

Previously, ministries and departments set as main indicators for organizations: the number of personnel, the growth rate of labor productivity, the level of compliance with standards, the wage fund, the average wage, the system of salaries and tariff rates; In a competitive environment, the role and place of these indicators in planning changes, and new indicators are put forward. For the market, it doesn’t really matter what the organization’s wage fund was or what the average salary was. Now another indicator is important: how much labor was spent on the production of a unit of products. Moreover, this indicator will have to be compared with the value achieved by competitors. Thus, what now comes to the fore is not the number of personnel, not the wage fund, not the average salary, etc., but the amount of personnel costs per unit of product.

Personnel costs- this is an integral indicator generally recognized for market economy countries, which includes all costs associated with the functioning of the human factor: wage costs (standard wage fund, incentive fund, reserve fund); employer payments for various types of social insurance; expenses of the organization for various types of social payments and benefits (pension fund, employment fund, subsidies for housing, payment for transport, provision of one-time assistance, etc.), for the maintenance of social infrastructure; costs for the maintenance of social services, for training and advanced training of personnel, for the payment of dividends and the purchase of preferential shares. At the same time, wage costs, or, as they are also called in foreign practice, basic costs, usually account for less than half of the total personnel costs.

As an example, we can cite the structure of personnel costs of one of the large companies in Germany. If we take basic expenses (wage payments) as 100%, then payments by employers for various types of social insurance provided for by law and tariff agreements here amounted to 59% of the basic expenses, and the so-called voluntary social expenses of the enterprise - 50% . Thus, additional personnel costs amounted to 109% in relation to wage costs. In turn, voluntary social expenses at this enterprise are as follows: 51.8% of them are spent on old-age benefits; 25.5% - for various types of cash benefits; 9% - for the maintenance of social services; 11% - for training and advanced training of personnel; 2.7% - other expenses.

In a market economy, establishing an acceptable level of personnel costs becomes the starting point for planning all other labor indicators. If an organization's personnel costs exceed those established by its competitors, then the further activities of such an organization become problematic. In foreign practice, in the annual reports of organizations, it is mandatory to publish information on the number and structure of personnel, wage costs, expenses for old-age benefits, contributions for social needs, types of voluntary social services and the amount of expenses for their implementation, and the participation of workers and employees in the profits of the organization.

To make it easier for organizations to compare their personnel costs with those of competitors, in Germany, for example, the German Society for Personnel Management, with the participation of representatives of various companies, has developed recommendations that provide for uniformity in the content and methodology of reporting information on personnel costs.

Planning personnel costs is also of particular importance because in market conditions the only product that will steadily rise in price is labor. According to the calculations of economists in Germany, where a high level of wages has been established, personnel costs per year per employee are equivalent to the cost of three new middle-class passenger cars. In addition, it is necessary to take into account the impact of changes in the number of personnel on the amount of incidental costs: for providing employees with work clothes, for organizing and equipping additional workplaces, for equipment and heating of office premises, etc.

In our country, in market and competitive conditions, an appropriate system of labor indicators must also be created, based on foreign experience and taking into account the features of the transition period in the domestic economy. Such a system of indicators should be transparent and uniform for all competing organizations and regularly published in official sources. This will allow organizations to analyze and plan their activities on a scientific basis, based on broad and reliable information about competitors. The methodology for calculating and presenting labor indicators should be established by the Ministry of Labor of the Russian Federation together with the relevant line ministries and departments.

An approximate list of labor indicators necessary for organizations to analyze and plan, as well as assess their competitiveness, is given in Table. 5.12. The table provides the minimum set of indicators with which organizations will be able to analyze and compare the results of their activities with competitors, and lay the basis for planning such indicators that would provide them with the necessary level of competitiveness.

Organization map makes it possible to establish direct connections with related organizations, obtain additional information if necessary, and determine mutually beneficial terms of cooperation in market conditions. General economic indicators will allow organizations to assess the level of their competitiveness, compare their scale of production, their financial capabilities, and the level of social development with related competing organizations. Personnel indicators make it possible to assess the rationality of the professional structure of personnel and the correct placement of personnel. The average age of workers allows us to judge the potential of the workforce. In Japan, for example, this indicator is required in the activity reports of all companies.

New for domestic organizations are personnel cost indicators. Analysis of the magnitude of these costs and their share in total production costs makes it possible to assess the efficiency of the use of labor resources. The structure of personnel costs allows us to judge the rationality of the organization of wages, the structure of income of employees, and the degree of social protection of personnel.

Table 5.12

A system of labor indicators needed by organizations for analysis and planning

Continuation of the table. 5.12.

Indicators characterizing working conditions. The unfavorable situation with working conditions, which existed in domestic organizations even before the reforms, sharply worsened and worsened during the transition to the market. In order to survive in market conditions and competition, organizations began to save on everything possible, primarily on safety and working conditions. All this causes great damage to the health of workers.

In these conditions, planning labor productivity and the number of personnel becomes a necessary tool for finding ways to reduce personnel costs. The main goal of planning labor productivity and the number of personnel is now to search for reserves, the use of which would allow the organization to reach a level of personnel costs that would be lower than that achieved by competitors, and thereby ensure the ability to survive in market conditions.

At the same time, both the methods, the regulatory framework, and the sequence of calculations for planning labor productivity and the number of personnel are changing. As a starting point when planning labor productivity and the number of employees, it is necessary to take unit personnel costs. If an organization's personnel costs per unit of production exceed the socially necessary ones resulting from competition, then the activities of such an organization become inappropriate. As a normative basis for calculations, it is necessary to use the indicators achieved by similar competing organizations. When planning labor indicators, one should proceed from the maximum allowable wage costs and the corresponding unit personnel costs, and then determine the required level of labor productivity and the allowable number of personnel. Issues of labor productivity planning are discussed in detail in paragraph 5.6.

When planning labor costs, departments should be given complete independence in the formation and use of labor funds, the ability to independently determine the required number of personnel, independently distribute earned funds, bearing responsibility for all this. At the same time, the system for forming wage funds must be interconnected at all levels of production management and exclude the possibility of overspending on the organization's unified wage fund. The absence of such a connection leads to an imbalance in the entire system of formation of wage funds. Under these conditions, the organization will not be able to pay all departments from a single wage fund. At the same time, the system for the formation of wage funds must be linked to the system for recording the movement of objects of labor in production, with the release of final products and not allow various types of additions and distortions in wages.

The designed system should also exclude the possibility of manifestation of group egoism of the lower level of management in relation to a higher level, i.e. the interests of the team of the unit should be higher than the interests of individual teams, and the interests of the organization should, in turn, have priority in relation to the interests of individual units .

In these conditions, departmental wage funds should be calculated on the basis of stable, but at the same time dynamic standards. On the one hand, the standard for the formation of wage funds must be stable in order to guarantee the division the receipt of earned funds when meeting planned targets, and on the other hand, it must be dynamic, taking into account changes occurring in working conditions, and, above all, structural shifts in the range of products , reducing labor intensity.

The standards for the formation of wage funds should be differentiated for different departments and take into account differences in their working conditions, primarily the wage structure - the ratio of piecework and time-based wages, as well as different planned growth in production volumes, different tasks to reduce labor intensity. The application of a uniform standard for the formation of wage funds (WF) for all departments can lead either to its unreasonable growth in some departments, or to a lack of funds to pay wages to all categories of workers in others.

The so-called incremental standard, developed by scientists from the State University of Management (author M.A. Dyachenko). When calculating the incremental standard, the following are distinguished: conditionally constant part of the team’s wages (wages for temporary workers, managers, specialists and other employees) and variable part (wages of piece workers). In this case, the entire increase is calculated only on the variable part.

The formula for the incremental standard is as follows:

where U PB i is the share of the variable part of wages in the general fund (in the base period); К vi is a coefficient taking into account the growth of production volume; K ci is a coefficient that takes into account structural changes in manufactured products; K ti is a coefficient that takes into account the planned reduction in the labor intensity of products.

A mandatory requirement for the payroll planning system is to ensure the flexibility of this system, the presence of clear feedback between the available payroll fund for the organization as a whole and the amount of payroll funds accrued to departments. Thus, if stable standards for the formation of payroll funds are established for all divisions, regardless of the size of the organization’s payroll fund, then if the organization fails to fulfill its established obligations, these standards lose their meaning, since there will not be sufficient funds to pay them to the divisions.

In order to ensure mutual coordination of the value of the wage funds of departments with the unified wage fund (EPF) of the organization and to prevent its overspending, it is advisable to divide the wage funds of departments into two parts: the normative part of the wage fund, calculated using the incremental standard, and the incentive fund remuneration, the amount of which will depend both on the contribution of the team of a given unit to the final results of the organization as a whole, and on the size of the unified wage fund.

Taking into account all of the above, the procedure for planning wage funds in an organization can be schematically represented using Fig. 5.7. As can be seen from the figure, the formation of payment funds proceeds simultaneously in two directions - from above and from below. In the first case, an estimate of the organization's ETF expenses is drawn up, the necessary funds are allocated for incentives at the end of the year, for the provision of one-time assistance and other needs and additional benefits, the enterprise's reserve is laid down and the amount of funds that can be spent on current payments to the teams of the enterprise's divisions is determined. In the second, the funds required for standard wages for all departments of the enterprise are calculated. The difference between the amount of funds allocated for current payments and the amount of the departments' regulatory payroll constitutes the organization's incentive fund.

This procedure for the formation of payment funds should also be established at the department level. In this case, the payroll of the unit’s team will also consist of two parts - normative and incentive. Finally, the principle of paying standard wages will also be implemented for primary labor collectives - brigades. Thus, the principle of dividing total earnings into its normative and incentive parts will be universal and pass through all levels of production management.

This system of forming wage funds allows us to more closely link the interests of departments at different levels of production management; at the same time, the possibility of overspending in the organization as a whole is eliminated, a flexible direct and feedback connection is established between the organization’s payroll funds and the payroll funds of divisions and primary labor collectives.

In this case, each team of the department becomes, on the one hand, the full owner of the normative payment fund and, therefore, will be vitally interested in finding reserves for increasing labor productivity and reducing the number of personnel. On the other hand, each division now becomes interested in the overall results of the organization's work, receiving from the general incentive fund a certain part corresponding to its contribution to the final results of the organization's work.

A similar procedure for the formation of wage funds was designed by scientists from the State University of Management together with specialists from the First Moscow Watch Factory and implemented in the actual operating conditions of the enterprise. The implementation of this project showed its high efficiency, changed the entire situation with the planning and expenditure of wage funds, changed the psychology of managers and department teams in general.

If earlier the heads of departments tried to get as many personnel as possible from the plant administration, and, accordingly, a larger payroll fund, they acted as a kind of dependents, but now, in the conditions of the normative method of forming funds, they, having received complete independence and responsibility for spending these funds , became full-fledged masters of the situation with the organization of wages, and began to look for opportunities to reduce the number of personnel and, accordingly, increase the earnings of the remaining part of the workers.

Another feature of planning in market conditions is the increased dynamism of this process, the need to constantly monitor the situation on the goods market and the labor market, and make the necessary amendments to the organization’s activities. Under these conditions, planning tasks become much more complicated, the number of factors that have to be taken into account in the planning process increases, and the mobility of these factors increases (this especially applies to external factors independent of the enterprise). The timing and periods of planning are shortened, the tasks of planning and operational management are brought closer together and intertwined.

Rice. 5.7. Procedure for planning wage funds

In this regard, the experience of a Japanese company is of considerable interest. Toyota. Here, submitted by the marketing service, the size of monthly production is established. Then - by dividing the monthly output by the number of working days in a given month - the daily output, the operating mode of the equipment are calculated, the required number of workers is determined, and the placement of people is made. Thus, at the company’s enterprises, the boundaries between planning and operational management seem to be blurred.

In market and competitive conditions, the sequence of planning stages changes, new relationships and relationships arise between planning and analysis of labor indicators, and the tasks of planning and analysis are closely intertwined. In this case, three types of analysis can be distinguished: preliminary, current and retrospective.

Preliminary analysis precedes the development of planned indicators. This is a completely new group of analytical tasks for domestic enterprises. To solve them, an information base is needed - a data bank about competing organizations. The marketing service must constantly summarize and update information about the activities of similar domestic and foreign organizations, about prices for similar products, about personnel costs, about the level of wages, the number of personnel, the costs of social insurance, social payments and benefits provided to employees by the enterprise, on the degree of participation of workers in the distribution of profits, on the level of dividends, etc.

Comparison of these external data with its own indicators makes it possible for the organization to determine the strategy for its further development, set guidelines and maximum permissible indicators when planning labor, which would ensure the competitiveness of the team, the ability to occupy and maintain its niche in the market.

The second group of analytical tasks that make up the content current analysis, is aimed at studying mainly the internal factors of the organization’s activities, identifying deviations of actual indicators from planned ones and the reasons for these deviations. At the same time, the data obtained as a result of the analysis must be compared not only with the planned indicators of their organization, but also, first of all, with the indicators achieved by competitors.

Current analysis should be carried out both in the context of individual products and expense items that form personnel costs (labor costs, social insurance, social benefits and compensation, maintenance of social infrastructure, social services, dividend payments, etc.), and by management levels (organization as a whole, divisions, teams), by location of expenses. Based on the results of the current analysis and taking into account the current situation in the market, organizations can quickly make decisions to eliminate emerging deviations, to maintain and expand the occupied niche in the market.

A retrospective analysis is carried out across the entire range of indicators, in the context of various products, expense items, in relation to the places where expenses arise. The results of the analysis allow organizations to identify the dynamics and trends of changes in both personnel costs and labor productivity, number of personnel, then compare the achieved indicators with the corresponding data of competitors, identify weaknesses and determine ways to increase the competitiveness of the team.

Fundamentally new tasks include planning and analysis of social payments and benefits, expenses for paying dividends. Various types of social benefits and payments, the amount of dividends paid significantly affect the level of staff income and make it possible to attract and retain highly qualified employees. The experience of foreign countries shows that as market relations develop, the share of social benefits and payments in the total amount of personnel costs is steadily increasing, and the range of additional payments and benefits provided by firms and organizations to their employees is expanding.

Effective use of funds for social benefits and payment of dividends requires a detailed analysis of their expenditure both for organizations as a whole and by divisions, categories of employees, and expense items. In this case, the analysis should be carried out in close connection with indicators characterizing the organization’s activities (increasing labor productivity, reducing costs, improving product quality).

The market and competition place strict demands on the efficiency and reliability of information used in planning and analysis. It is known that in a competitive environment, an advantage over other manufacturers is given to those who have more timely information, who are able to collect information faster than others, process it and make the necessary decisions in a timely manner. Possession of reliable and timely information becomes a necessary condition for success and survival in competition.

From all that has been said, it becomes obvious that in market conditions, planning and analysis of labor indicators represent a complex and dynamic system of interrelated tasks with a large number of variables and the possibility of obtaining multivariate solutions. It is quite obvious that such a system of tasks can function successfully only if a computer is used. In this regard, there is a need, firstly, to create a developed network of automated workplaces for specialists involved in planning and analyzing labor indicators, and secondly, to develop on this basis a system of tasks and the formation of an appropriate information base.

With such a system, specialists must have access to a bank of information stored in a large computer installed in the organization's computer center. This allows, when solving problems of planning and analyzing labor indicators, to use information from related subsystems of the organization’s automated control system, expand the boundaries and content of the tasks being solved, and more closely link them with the main indicators of the organization’s performance.

Labor productivity planning

In market conditions, the task of increasing labor productivity as a source of real economic progress becomes vital for the further development of the economy. As the global experience of recent decades shows, it is countries with the highest labor productivity, and not those with the greatest resources, that become economic leaders. It is no coincidence that in economically developed countries there are special institutions that develop productivity management technologies (for example, in Western Europe there is the European Association of National Productivity Centers, in Southeast Asia there is the Asian Productivity Organization, in the USA there is the American Productivity Center, etc.) .

Labor productivity is given considerable attention at the level of organizations in all spheres of activity as one of the important performance indicators, characterizing the degree of rationality of the use of labor resources and used for the purposes of internal analysis and planning of further effective economic activities of the organization. The consequences of an increase (decrease) in labor productivity for individual organizations and society as a whole are presented in Fig. 5.8.

One of the most important lessons of Japanese success, as M.Kh. rightly noted. Meskon, is that it is impossible to achieve sustainable productivity with a spontaneous, impulsive reaction to any problems that arise. Without specific performance goals, it is impossible to determine whether the level achieved is high or low. Goals serve as guidelines for deciding which jobs improve overall performance and which work hinders overall performance. Organizational management must ensure productivity growth through the planning process.

Labor productivity planning - determining the level of labor productivity and the rate of its growth, ensuring the competitiveness of the organization.

The level and dynamics of labor productivity are influenced by many factors.

Considering factors at the level of an individual organization, they can be divided into two groups:

External, i.e. not under the control of organizations (government actions, legislation, infrastructure, market mechanisms, competition, the general socio-economic situation and the situation in a particular industry and region, the state of logistics, the provision of natural resources, the state of labor resources, culture and social values, etc. .); internal, i.e., those under the control of the organization (strategic decisions, organizational issues, labor relations, management personnel of structural units, technology, means of production, product quality, working conditions, information, etc.).

These factors can influence labor productivity both upward and downward. Particularly difficult is the need to take into account external, often difficult to predict, factors. As for internal factors, their influence on labor productivity is more determined and easier to assess during planning. Analysis and generalization of factors contributing to the growth of labor productivity helps managers coordinate the efforts of the organization's personnel, which in itself serves as one of the main conditions for ensuring productivity at all stages and levels of organization management.

The most difficult problem associated with labor productivity planning is to identify, balance, stabilize various trends, and not just determine the level of labor productivity acceptable to the organization. Organizations that can embrace countervailing trends will have an advantage over competitors during periods of sharp economic fluctuations.

Rice. 5.8. Consequences of an increase (decrease) in labor productivity

Currently, it is important not only to develop new approaches to labor productivity planning, but also not to forget traditional methods. In the recent past, when planning labor productivity in domestic organizations, two methods were used: direct counting and factorial.

Direct counting method provides the opportunity to calculate the reduction in the number of personnel under the influence of specific organizational measures and the corresponding increase in labor productivity. The sequence of actions when using this method is as follows: first, the planned number of personnel for individual categories is determined, taking into account its possible reduction as a result of planned activities; then, based on the calculated planned number of personnel and planned product output, the level of labor productivity and its growth rate are determined in comparison with the base period.

Factorial method involves identifying factors that influence the level and growth of labor productivity and assessing their impact. In the pre-reform period, labor productivity planning in our country was carried out on the basis of Methodological Instructions for drawing up a state plan for economic and social development, which provided a unified standard classification of labor productivity growth factors.

This method does not eliminate the shortcomings of planning from what has been achieved, inherent in the direct counting method, since the initial number, which is subsequently adjusted under the influence of various factors and is used to calculate the growth of labor productivity, is set depending on the planned production volume, i.e. is influenced by the past period. In addition, the factorial method does not take into account the costs of materialized labor and for this reason overestimates the growth rate of labor productivity. However, when forecasting for a certain period, you can use the current methodology for calculating the influence of factors on the growth of labor productivity. The classification of labor productivity growth factors by internal content and essence is given in Table. 5.13.

The sequence of actions when using this method is as follows: initially, the base number of personnel for the planned period is determined, provided that basic labor productivity is maintained, then the expected change in the number of personnel is calculated under the influence of each of the selected factors by comparing labor costs for the planned volume of production under planned and base conditions , and then - the total change in the base number and the increase in labor productivity in the planned period.

To determine the influence of a particular factor on the growth of labor productivity, labor savings are calculated in relation to the number of workers required to complete the planned volume of work at basic labor productivity (output).

The initial number of employees (NH) for the planned volume of work can be determined as follows:

a) with a constant structure of production volume

where H base is the number of employees in the base period, people;

IOP - production growth index;

b) in the presence of structural changes

where H base i is the number of employees of the i-th structural unit in the base period, people; UP i is the index of growth in production volume of the i-th structural unit.

Table 5.13

Factors of labor productivity growth

The most important factor influencing the growth of labor productivity is an increase in the technical level of production. Labor savings (EC p), for example, due to the modernization of existing or the introduction of new equipment, can be calculated using the following formula:

ECH p = × H I × (T D / T K), (5.14)

where M is the total amount of equipment, pcs.; M st — quantity of non-modernized equipment, pcs.; M m - quantity of new or modernized equipment, pcs.; P T - increase in labor productivity when operating new or modernized equipment; T D - number of months of operation of new or upgraded equipment; TK - calendar number of months in the planning period.

In this case, the savings in the number of employees (EC PPP) is determined by the following formula:

ECH PPP = (H PPP × E R × U Z) / (100 × 100), (5.15)

where N PPPI is the initial number of workers to produce the planned volume of products based on the output of the base period; UZ is the share of workers engaged in equipment maintenance in the number of industrial production personnel, %; E R - relative savings in the number of workers, %.

E R =× T D / T K)× 100. (5.16)

The next group of factors taken into account when planning labor productivity is associated with improving management, organization of production and labor. When calculating the growth of labor productivity due to improved management of the organization, it is used comparison method(the existing number of management employees in a given organization with the number of people employed in the field of management in advanced organizations with a more advanced management structure, as well as design data).

The influence of improving labor standardization on the growth of labor productivity is established using direct calculation, i.e. determining the ratio between the number of employees at scientifically based standards and the existing number. The growth of labor productivity by “pulling up” workers who do not meet production standards is determined in two ways:

a) calculating the direct growth of labor productivity by “pulling up” workers who do not meet production standards to 100% or the average percentage of the team’s output according to the formula

P T = [H r1 × (100 × X 1) + H r2 × (100 × X 2)] × D/(H r1 + H r2), (5.17)

where Ch p1 and Ch p2 are the number of workers in groups whose level of compliance with standards is below 100%; X 1 and X 2 are the average percentage of standards fulfilled, respectively, by group; D is the proportion of workers who do not meet production standards, %;

Calculation of personnel needs and wages

Calculation of resource requirements for the production program

Need for basic funds

Planned calculation of production volume

3. The need for basic funds (Table 14.4).

An increase in the production capacity of an enterprise can be carried out both through the use of internal reserves and through the introduction of additional basic funds, namely, through:

§ technical re-equipment;

§ reconstruction.

Table 14.4

4. Calculation of resource requirements for the production program (Table 14.5).

Table 14.5

The need for material resources is determined by the method of direct calculations, ᴛ.ᴇ. by multiplying the material consumption rate by the corresponding planned volume indicators. This need is determined in physical and monetary terms by type of resource (taking into account the price growth index).

The size of the production inventory is justified by its norm, which represents the average stock of materials during the year in days of its average daily consumption, and is calculated at the end of the year as a carryover stock. Amount of carryover stock for the i-th material (in days):

T = Q ∙ M / D,

where T is the size of the carry-over stock;

Q - the need for appropriate material, natural. units;

M - carryover stock norm, days;

D is the number of days of the planning period.

The carrying stock rate is determined by the sum of average, current and safety stocks.

5. Calculation of personnel needs and wages. The number of employees is divided into core activity personnel (workers in the production sector) and non-core personnel (workers serving the main production) (Table 14.6).

Table 14.6

6. Cost estimate and cost calculation (consolidated). The cost estimate for manufactured products is a calculation of costs for costing items separately by type of product, work, service (for the final product). Cost calculation can be carried out in aggregate, based on the cost standards adopted at the enterprise per unit of production, or by direct calculation of calculations based on resource standards (Table 14.7).

The planning process finds its logical conclusion in the plan. Plan called an official document that reflects:

¨ forecasts for the development of the organization and individual aspects of its activities (in this case¾ staff);

¨ intermediate and final tasks facing it;

¨ mechanisms for coordinating current activities and allocating resources;

¨ emergency plans.

Personnel plans:

¨ complement and specify other types of plans and programs;

¨ ensure their implementation by personnel of the required number and qualifications at acceptable costs;

¨ allow you to effectively organize the recruitment and promotion, professional training and development of employees;

¨ help reduce overall costs, etc.

It is customary to divide plans according to completion dates:

¨ on long-term(over 5 years), representing a set of goals;

¨ medium term(from one to 5 years), existing in the form of various types of programs;

¨ short-term(up to a year), in the form of budgets,network graphs and so on. A type of short-term plans are operational plans, drawn up for a period from one shift to one month.

Let us consider the contents of a number of plans forstaff and the procedure for their preparation using the example of a medium-term plan (for 2- 5 years) personnel requirements plan.

Its basis is investment, production, sales plans, research programs, etc. The task of personnel planning here is to ensure the implementation of such plans by the necessary performers.

The first stage of human resource planning is the analysis of information about them for the previous 5 years, which concerns:

¨ objective characteristics of personnel (age, gender, etc.);

¨ its structure (distribution by skill level, length of service in the organization);

¨ a list of tasks performed during the work process (what, when, why, where and how is done; who is responsible for people, material and financial resources; with whom interaction is carried out);

¨ requirements for performers (experience, skills, special training,capabilities , physical data);

¨ loss of time (for reasons);

¨ tasks performed during work;

¨ nature of employment (full or part-time, temporary or permanent);

¨ duration of working hours and rest;

¨ degree of mobility;

¨ succession plan;

¨ operating mode (single-shift or multi-shift);

¨ the amount of basic and additional wages, bonuses;

¨ social benefits;

¨ jobs (types, quantity, technical characteristics);

¨ physical, economic, social working conditions, etc.

Requirements for personnel information are:

¨ simplicity (minimum required data);

¨ clarity (use of tables, graphs);

¨ unambiguity (no ambiguities);

¨ internal, external and temporal comparability;

¨ accuracy, efficiency of delivery.

The second stage of the cyclepersonnel planning is forecasting various options for the development of human resources in the future (release, additional needs, structure, as well as supply in the labor market). It is based on the results of the analysis and assessment of the current personnel situation carried out at the first stage.

Personnel forecasts are developed primarily in the form of a set of quantitative (point or interval) and less often¾ quality indicators, as well as estimates of the likelihood of their achievement. In the simplest case, a forecast is a statement about the possibility or impossibility of a particular event.

In practice, several methods are usedforecasting . The simplest of them¾ extrapolation, or projection into the future. Its essence lies in the automatic transfer to it of personnel development trends that existed in the past, for example, the pace and direction of changes in its number and structure. However, this method is only suitable for stable, controlled conditions that should not change in the foreseeable period, and requires studying the situation for at least a decade. If the operating conditions of an organization are expected to be unstable, but cause-and-effect relationships between events are still visible, more complex methods based on mathematical models can be used for forecasting.

Both of these types of forecasting are the essence genetic approach to it, with the help of which, based on knowledge of the past, the current situation, the direction and pace of its change, one can draw an approximate picture of the future.

However, the future can be so uncertain that using a genetic approach may not provide reliable results. In this case, the method is used expert assessments. It is based on a comparison of specialist opinions about the prospects for personnel development and its main characteristics. This allows you to draw an approximate picture of the situation.

The method of expert assessments forms the basis normative approach to forecasting. Unlike the genetic approach, within the framework of which the future is derived step by step from the past, the normative approach allows you to immediately draw a ready-made picture of it, starting from which you can find the path along which you need to move towards it.

Let us give as an example the ability of a company to forecast certain aspects of its personnel situation:

Forecasts are supplemented by certain assumptions that the situation will develop this way and not otherwise, and assumptions fill the gap left by forecasts. When there is not enough material for conclusions, assumptions are used as an independent personnel planning tool.

A detailed description of sequential events, with a certain degree of probability leading to the predicted state of the control object or the possible consequences of the choice made, is called script. Multivariate forecasts involve drawing up several scenarios (optimistic¾ hoping for favorable conditions; realistic, based on normal, average conditions; pessimistic, suggesting that things could go very badly for the organization). The presence of three scenario options sets the framework within which deviations in the strategy are acceptable, based on a realistic scenario. In addition, multiple options create the basis for creative discussions that allow you to improve the script itself.

Actually planning personnel requirements includes determining:

1. Place and time of occurrence of personnel shortages (to identify them by department, the personnel service can send special questionnaires there).

2. Amounts of demand (gross and net) for labor resources:

¨ regulatory (when creating an enterprise or making organizational changes);

¨ current (to compensate for deviations from the norm);

¨ promising.

In this case, the need is considered in threeaspects :

¨ quantitative (where, how much);

¨ qualitative (in whom¾ specialties, qualification groups);

¨ temporary (when).

When determining staffing needs, the first thing to determine is:

¨ is this work needed at all;

¨ whether additional employees are actually required to carry it out;

¨ Is it possible to satisfy the need for them through the redistribution of workers, their internal relocation, temporary transfer, consolidation of functions, etc.

3. Possible options for meeting this need (for example, release, redistribution, advanced training).

4. The best alternatives .

5. List of additional activities.

The need for personnel is divided into general (total) and additional. General requirement equal to the number of workers required to solve the problems laid down in the plans and programs of the company, and is predicted based on their analysis.

The total need is determined according to the following scheme:

1. Staff positions, total:

¨ occupied positions;

¨ newly recruited personnel (after training, after the army, etc.).

Current need or surplus of labor.

2. The need to replace workers due to:

¨ with retirement;

¨ conscription into the army;

¨ averagefluidity ;

¨ average mortality rate.

The need for replacement in the future due to natural causes.

3. The need for personnel in connection with the expansion of activities.

4. The need for personnel in connection with the improvement of activities.

5. Release of personnel due to layoffspositions .

General need or surplus of personnel.

Additional need represents the difference between the total demand and the future forecast number of personnel at the beginning of the period by department, specialty, position, etc. It takes into account the development of the organization under the influenceNTR , an increase in the scale of its activities, the need to replace practitioners, fill vacancies, and natural attrition. The calculation occurs both for the planning period as a whole and quarterly, since the listed processes are carried out unevenly.

Separately, it is necessary to take into account the need for workers of a new profile.

In addition, the operational need for personnel is determined, which comes from:

¨ from the production program;

¨ production standards;

¨ planned growthlabor productivity ;

¨ work structures.

The following general methods for determining personnel requirements are distinguished:

The need for specialists is calculated in terms of:

¨ total size;

¨ level of education;

¨ certain specialties.

This makes it possible:

¨ determine the regulatory need for specialists;

¨ assess the level of provision with them;

¨ determine the level of specialist utilization;

¨ resolve issues related to the selection, placement and retraining of personnel;

When calculating number of piece workers taken into account:

¨ labor intensity ;

¨ working time fund;

¨ level of compliance with standards.

When calculating number of temporary workers taken into account:

¨ service standards;

¨ population norms;

¨ difficulty of tasks;

¨ working time fund.

Need in employees in practice, it is determined by two methods: nomenclature and saturation.

Nomenclature method based on the organization’s activity plans, staffing, structure of management units, number and nomenclature of positions to be filled by specialists.

The nomenclature of positions reflects the level of qualifications and profile of specialists who should occupy these positions according tostaffing table .

The staffing table presents the general structure and number of employee positions required to carry out planned management work. The staffing table is a specific type of personnel plan.

It is signed by the deputy head of the organization (head of the structural unit) and approved by the first person; contains information about the names of positions, the number of employees of the corresponding categories (staffing units) for each of them, about official salaries and allowances to them.

Thus, the latter specifies the quantitative characteristics of the personnel, and the nomenclature¾ high quality. On this basis, it is possible to determine the need for specialists in the context of their individual groups for the planning period.

At the first stage of drawing up the staffing table, they usually start from existing occupied and vacant positions, and at the next stage they analyze their need and optimize the composition and structurepersonnel .

The staffing table might look like this:

Changes to the staffing table are made by order of the head of the organization.

But the staffing-nomenclature method is labor-intensive, and its accuracy depends on the correctness of the staffing table and nomenclature of positions, the availability of basic standards for the workload of a specialist, which may be outdated.

In the absence of detailed information about personnel (separately for differentcategories of workers ) the need for specialists is determined on the basis of the saturation coefficient, showing their normative ratio determined by experts with the total number of personnel, the cost of fixed capital, production volume, etc.:

Need for specialists=
= Average number of employees´ The normative need for saturation with specialists.

The method has the same disadvantages as the previous one, since it is based on the staffing table.

The additional need for specialists is calculated using the following formulas:

Where T ¾ calculation time period (in years);

U ¾ natural loss of specialists per year (%);

D ¾ the number of specialist positions to be filled at the beginning of the period;

H ¾ annual increase in the number of specialist positions.

3. General need´ Staff attrition rate.

When calculating additional needs, the absenteeism rate is taken into account:

Based on the additional need for personnel, measures are planned to attract, redistribute,adaptation , release. If it is impossible to implement them, adjustments are made to production, investment and other plans.

In addition to the shortage, there may be an excess of personnel¾ negative net need . An excess of personnel leads to a decrease in interest in work, deterioration of prospects for career growth, and overexpenditure of the wage fund. In this regard, the task of reducing personnel arises. It is carried out taking into account changes in gross demand¾ outflow (retirement, transition to disability, conscription into the army, being on maternity leave, going to study) and gain (return of people to their places).

When determining the need for personnel, existing and upcoming jobs, upcoming organizational changes, a program of technical transformations, a plan for filling regular positions, compliance with the number andpersonnel structures real needs of the organization (it can be quantitative, qualitative, organizational and legal).

When planning personnel, it is advisable to determine its relative savings.

1. By reducing labor intensity:

2. By reducing lost working time:

3. Through the introduction of measures to improve production:

The third stage of the personnel planning cycle is to develop specific plans and programs:

¨ attracting, releasing, effectively using, promoting personnel, filling key staff positions;

¨ induction, onboarding, career and development; training and advanced training of personnel; actions on the labor market;

¨ organization of professional training, retraining, advanced training;

¨ improvements working conditions ;

¨ development of remuneration systems, social benefits, benefits;

¨ increases in wages and other payments;

¨ financing of relevant events, etc.

To self-monitor your acquired knowledge, complete training tasks
from a set of objects to the current paragraph ..