An analysis of the state of labor rationing at the enterprise is carried out in order to maintain a high level of tension in the current standards, expand the degree of coverage of various categories of workers by rationing, check and improve the quality of existing regulatory materials, develop plans for revising existing standards and measures to improve work on labor rationing.

Analysis of the quality of existing regulations includes:

operational analysis of the state of labor rationing of piecework workers based on indicators of statistical and operational information, primary accounting materials;

targeted analysis of labor rationing of piecework workers, based on selective verification of norms by methods of technical formation;

analysis of applied normative materials;

analysis of the state of labor rationing of time workers;

analysis of the state of labor rationing for specialists and employees;

development of measures to increase the level of labor rationing at the enterprise.

Operational analysis the state of labor rationing of piecework workers is carried out monthly based on the materials of primary accounting and statistical reporting. In accordance with the existing recommendations 1, it is expedient to conduct it by structural subdivisions, professions, categories of workers and types of work. In this case, the following indicators are analyzed:

distribution of piecework workers according to the level of fulfillment of production norms and the average percentage of fulfillment of production norms;

the number of revised norms, including upward.

In the process of analysis, indicators are also considered in dynamics, which makes it possible to identify the trend in their changes. If there are negative trends, a targeted analysis should be carried out to identify the reasons for these changes.

As a result of the analysis of the level of performance of production standards, it is determined to what extent it deviates from the average for the enterprise and to what extent this is caused by the quality of the current standards.

If the average performance of production standards for the unit exceeds the value of the permissible deviation, then this indicates a low quality of the existing standards.

At the same time, it must be taken into account that the level of compliance with the norms is influenced by the organizational and technical conditions of production, the level of qualifications and production skills of workers, the state of labor and production discipline, and the individual productivity of workers. Therefore, data on compliance with current reporting standards, which do not fully take into account downtime and overtime, cannot accurately characterize the degree of tension in the current standards.

Target Analysis is carried out on the basis of operational analysis data and aims to identify the causes of persistent deviations in the intensity of existing standards for individual units and professions of workers. Its content is determined depending on the nature of the identified shortcomings. For example, if a large number of workers who do not comply with the norms are noted, materials for recording the use of working time are analyzed and the reasons for its loss are found out, changes in the structure of personnel are studied (an increase in the proportion of young workers who came to production).

Over-fulfillment of production standards may also be a consequence of existing shortcomings in accounting for the actual amount of work, violations of technology. Such deficiencies can be identified when analyzing additional pay orders for work caused by deviations from technology and for overtime work.

If there is an increase in the number of workers who significantly exceed the production standards, a selective check of the quality of the existing standards is carried out. This verification should include the performance of verification calculations to establish standards, chronometric observations, comparison of existing standards with standards established by intersectoral and sectoral standards.

A random check allows you to clarify the level of tension of the current norms according to the formula:

where
the sum of the actual time spent on the analyzed operations by timing, min.;

To- coefficient taking into account the standard time for maintenance of the workplace, rest and personal needs, performance of preparatory and final work;

the sum of the current norms of time for these operations, min.

Sample size (P) is determined by the formula:

where t- error multiplicity factor (confidence factor);

σ - standard deviation of the fulfillment of the norms by individual groups of workers from the average level for the enterprise;

N- the total number of norms in force at the enterprise;

Δ - marginal error (accuracy) of the sample.

The requirements for the accuracy of the calculations will be satisfied if for the calculation of the sample size it is accepted

The value of a is determined by the formula:

where X i - the average percentage of the implementation of the norms by workers who fell into the i-th group (i-th interval);

X - the average percentage of compliance with the standards for the enterprise;

n i - the number of workers included in i-Yu group.

The check is carried out directly at the workplace in the following order:

the existing and projected organizational and technical conditions for performing the operation are compared;

the actual and planned content of the operation is compared, the methods and techniques for its implementation are analyzed, and a rational version of the labor process is determined;

chronometric observations are carried out and the actual duration of the operation and its elements is established;

the duration of the elements of the operation is compared according to the current standards, the results of the study of the cost of working time, as well as with intersectoral and industry standards;

conclusions are drawn about the intensity of the current norm. Such a comprehensive review allows assessing the quality of existing standards and developing the necessary measures to improve it.

Evaluation of the level of labor rationing of time workers carried out according to the following indicators:

the scope of work rationing of time workers;

the proportion of workers working according to standards established on the basis of intersectoral, sectoral and other more progressive standards;

the quality of existing standards.

The first indicator reflects the proportion of time workers whose work is standardized and is determined by the formula:

where Ch n - the number of time workers whose work is standardized, people;

H total - the total number of time workers, pers.

The second indicator complements the first and is intended to clarify the standards by which the current standards are calculated. In this regard, it is recommended to take it into account in the form of a correction factor to the first indicator. This coefficient reflects the structural qualitative composition of the current norms and is calculated by the formula:

where OP, TO m, TO c - the share of workers performing work, respectively, according to experimental statistical standards, local technically sound standards and standards calculated according to intersectoral, sectoral and other more progressive standards, in the total number of time workers whose work normalized.

The adjusted indicator of the coverage of work by time workers by rationing can be determined by the formula:

The final stage of the analysis is a random check of the quality of the existing norms. To do this, photographs of working time are taken both for individual workers and for groups (teams). According to the results of the data on the loss of working time, it is judged how correctly the norms of the number (service) are set. With significant losses, reduce the number of employees or expand service areas.

To characterize the level of labor rationing of specialists comrades and employees two indicators are used:

1) the proportion of the number of specialists and employees whose work is standardized;

2) the level of intensity of the standards used.

The first indicator of labor rationing for specialists and employees is calculated by the formula:

where Ch n is the number of specialists and employees whose work is standardized;

H about - the total number of specialists and employees.

The second indicator is calculated for groups of specialists and employees covered by various types of labor standards:

1) covered by population standards

where P n i and P f i - respectively, the standard and actual number of specialists and employees in management functions;

2) covered by time standards:

where H nr- the number of specialists and employees who are on a piecework wage system, as well as working on standardized assignments;

AT- the level of compliance with the norms by departments;

i = 1,2,3,..., P- the number of departments in the enterprise;

3) covered by the standards of subordination and service:

where H pf i , H Mon i- respectively, the actual and standard number of employees reporting to one manager in all departments of the enterprise;

t - the number of divisions of the enterprise where the specified standards are applied.

Based on the results of the analysis, measures are being developed aimed at improving the quality level of regulation and expanding the scope of its application. These measures should include:

expanding the scope of labor rationing;

establishment and implementation of technically sound norms to replace obsolete ones;

timely replacement of production and service standards with new standards as organizational and technical measures are taken to ensure the growth of labor productivity;

revision of erroneously established, as well as outdated norms for work, the labor intensity of which has decreased as a result of a general improvement in the organization of production and labor, and improved management;

development of new and improvement of existing normative materials on labor and improvement on this basis of the quality of norms.

Introduction

For the effective functioning of modern production based on the use of complex equipment and technologies, a clear organization of the labor process, the use of progressive norms and standards, which are the basis of not only the organization of labor planning at workplaces, but also the organization of production processes in production management, is necessary. Correspondence of the forms of organization and the quality of its regulation, the level of development of technology and technology - serve as the main condition for achieving high production efficiency.

The rationing of workers' labor is recognized as one of the most important areas of the life of an enterprise, a type of activity aimed at establishing the necessary costs and results of labor.

Labor rationing is the basis for operational and long-term planning, estimating the cost of working time, determining the number and qualifications of employees, calculating the capacity of production areas, wages, and much more.

The purpose of the analysis is to outline ways of improving the labor rationing of workers, to give recommendations for improving the efficiency of labor rationing. The efficient use of labor resources, the creation of favorable working conditions affect the level of labor productivity, the increase in production volumes and the timing of their implementation, the efficiency of power use, as well as the cost of services rendered, i.e. on the technical and economic performance of the enterprise. Therefore, today it is very important for the enterprise to reliably ration the work of workers. For the analysis and rationalization of the labor process, the development of labor costs, it is necessary to carefully study the costs of the working time of the performer of the work and the time of using the equipment.

Object of study of the course work: Open Joint Stock Company "Uralelectromed" shop for the production of powder products.

Subject of study: the state of labor rationing of workers.

The purpose of this work is to identify the compliance of the methodology for calculating the norms from the actual performance (by taking a photograph of working time). Labor standards for piecework workers and ways to increase labor productivity by revising labor standards.

Coursework analysis methods:

1. calculation method;

2. method of personal observations;

3. comparison method;

4. matching method.,

Main goals:

1. study of the methods of labor rationing of workers.

2. assessment of the quality of existing norms;

3. Determination of the effectiveness of work on the replacement and revision of standards.

4. development of measures to improve the rationing of workers' labor.

The course work consists of 35 pages, 9 tables, 5 diagrams, 2 figures and 2 applications.

Methodology for analyzing the rationing of workers' labor

The purpose of the analysis is to find positive and negative indicators in the regulation of the working time of employees. Improvement and maintenance of labor rationing at a high level, the ability to introduce the achievements of science and technology, the progress of technology, the development of progressive forms of labor organization, and reduce the labor intensity of products.

The objectives of the analysis of labor rationing are:

1. determination of the coverage of workers by labor rationing for all categories of workers and the dynamics of these indicators.

2. assessment of the quality of existing norms, including an analysis of materials, the structure of norms, their validity, tension, progressiveness, level of implementation and dynamics.

3. assessment of the organization of work on the regulation of labor and the study of the use of working time.

4. determination of the effectiveness of work on the replacement and revision of standards, as well as a general assessment of the level of labor rationing.

Based on the tasks of the analysis, the following are determined:

1. a range of indicators, the number of which should not be large, as this complicates analytical work, and at the same time sufficient to conduct analysis and provide reliable conclusions;

2. the volume of analytical work, its distribution among the performers, the timing of the work.

These areas of analysis are closely interrelated. Therefore, the sequence of their implementation is of no small importance.

Work on the analysis of labor rationing is carried out in three stages:

1. Preparatory, which includes familiarity with the production conditions and technological processes in the shops, with the organization of labor, with normalization documentation. At this stage, information is selected: reports on the implementation of production standards, summary data of photographs and self-photographs of working hours, work orders, reports on the implementation of organizational and technical measures to reduce labor intensity, calendar plans for the revision of standards, etc.

2. The actual analysis, which consists in grouping the analyzed data, comparing them with past periods in dynamics, in comparison with similar other shops and divisions.

3. General assessment of the state of labor rationing and development of measures to identify identified shortcomings.

Classification of the cost of working time.

During the work shift, the worker spends his time on the production task, rest and losses for various reasons. In order to study and analyze the whole variety of working time costs, a unified classification of working time costs is provided, according to which all working time is divided into normalized and non-standardized. (fig.1)

Rice. 1 Classification of working time: PZ - preparatory and final time; OP - operational time; OM is the service time of the workplace; ETL - time for breaks for rest and personal needs; Fri - time of breaks for organizational and technical reasons; O - main time; B - auxiliary time; OO - time of organizational maintenance of the workplace; TO - time of maintenance of the workplace; PN - time of non-production work; Software - loss of time for organizational and technical reasons. A.V. Ahumov "Reference book of the normalizer"

Methodology for calculating production rates for the manufacture of powder products for workers

1 Calculation of production rates for pressing powder products

N n \u003d (T slave - T load - T obs - T p-z - T break) x 60 x n, (1)

where N n - production rate per shift for pressing powder products, pcs;

T load - the time required to load the charge (depends on the equipment and the weight of the item), h;

T obs - time to service the workplace, h;

T p-z - preparatory - final time, h;

T break - time for rest and personal needs, h;

n is the number of strokes of the press equipment (IE of the technological map), stroke / min.

The time required to load the mixture (depends on the equipment and the mass of the product)

T load \u003d (M charge / M load) x T p,

Where: M charge - the number of charge required for the manufacture of Nn compacts, kg

Mzag - the mass of the charge, poured into the hopper of the press, kg;

Tp is the time for loading the charge into the press hopper, this time is 0.2 hours.

T load = (NnxM mat) x 0.2

Here M mat is the mass of materials of one product, kg. M mat \u003d M det x 1.1;

M det - the mass of one part, kg.

Time for organizational and technical maintenance of the workplace is accepted in the amount of 6% of T slave, taking into account the recommendations

T obs \u003d 0.06 x T slave.

Time for rest and personal needs is accepted according to attestation cards - 45 min.

T break = 0.75 h.

Preparatory - final time is taken in the amount of 0.23 hours based on the analysis of the structure of working time costs, taking into account the recommendations. Substituting the expressions into formula (1) and performing mathematical transformations, we finally obtain

Nn \u003d (n x M zag x 362.04) / (M load + 13.2 x m det x n). (2)

2 Calculation of production rates for manual calibration of powder products

N pk \u003d (T slave - T zag. to - T obs to - T p-z to - T break) x 60 x n,

Where: N rk - the rate of production per shift for the calibration of powder products in manual mode, pcs;

T zag. k - time spent on lubricating dies and parts, installing products, turning on the press, removing parts during the shift.

With regard to the conditions of the CIRC, these time costs per 1000 pieces of products will be as follows:

Matrix lubrication - 0.06 hours

Installation of products - 0.77 hours

Turning on the press - 0.51 hours

Part removal - 0.51 hours

T zag.k \u003d (N pk 1.85) / 1000;

T control - time to control the parameters of the part and the necessary adjustment of the press;

T p-z to - preparatory - final time, we accept in the amount of 0.43 hours based on the analysis of the structure of the cost of working time during the calibration of products.

T obs k - time for servicing the workplace, providing the workplace with blanks of parts (10 kg portable weight rate), we accept

T obs k = N pk M det 0.02;

where 0.02 is the time spent on one operation of providing the workplace with workpieces.

When determining T counter. We accept 0.003 hours for 1 control operation. The operation is performed through z parts. The numerical expression of the variable z is determined by technological maps.

T contr. = Nrk 0.003 h

where: h is the number of measurements (taken from the operating card).

After substitution of expressions and transformation, formula (2) has the form

Nrk = ________ n 375.96____________ _______

1 + n (0.111 +0.12 M det + 0.18 h / z)

3 Calculation of production rates when calibrating powder products with mechanical (gate) supply of products to the calibration zone

Nshk \u003d (Trab - Tshzag.k - T obs - T p-z to - T control. - T perer) 60 n, (3)

Where: T zag.k - the time spent on lubricating the dies and the additional time spent on maintenance during the change of the mechanical feed device, namely, the removal of calibrated parts from the upper plate of the matrix. The time spent on 1000 pieces of products will be as follows:

Matrix lubrication - 0.11 hours

Installation of products - 0.14 hours

Time consumption T w zag. to during the shift will be

T sh zag. k \u003d (N sh 0.25) / 100

After substitution of expressions and mathematical transformations, formula (3) has the form

N school \u003d _______ 375.84 n____________________

1 + n (0.015 + 0.12 M det + 0.18 h/z)

4 Calculation of production rates when calibrating powder products in automatic mode

Nak \u003d (Trab - Tzag.a.k - T obs - T p-z to - T perer) 60 n,

T counter in automatic mode - no

The formula looks like:

N ak = ______ 375.84 n________ __

1 + n (0.015 + 0.12 M det)

5 Calculation of production rates during sintering of powder products

N cn \u003d (T slave - Tppr) x n cn

Where: N cn - production rate per shift during sintering of powder products, pcs;

T slave - the duration of the work shift, h;

T ppr - time for repair and maintenance, 7% of T work., h;

N cn - the number of products sintered for 1 hour, is taken separately for each type of furnace from technological maps, pieces / hour.

The final formula looks like

Nsp \u003d 0.93 x T slave x n cn I.M. Dyachenko "Efficiency of development of powder metallurgy", M.: "metallurgy", 1979. V.V. Glukhov, T.P. Nekrasov "Economics of the production of parts from powders" Leningrad "Engineering", 1990.

The expenditure of labor time on the production of goods serves as a measure of labour. Reducing the loss of working time is the goal of each team, since it directly affects the growth of work efficiency, so the analysis of the use of working time is of great importance.

In the process of analysis, it is important to establish all types of loss of working time: unproductive costs, downtime, absenteeism, additional leave for personal reasons with the permission of the administration, etc.

Unproductive working hours may be associated with the performance of work that does not correspond to the functions of this employee, the correction of marriage, the elimination of a malfunction of a tool or equipment. Downtime of workers is caused both by organizational and technical reasons (unpreparedness of the front of work, lack of materials, tools, malfunction of machines), and violations of labor discipline (leaving the workplace for disrespectful reasons, being late or leaving work prematurely).

Absenteeism is established on the basis of timesheet data and compared with the statistical reporting of the enterprise (organization). Information about additional leave for personal reasons, with the permission of the administration, is recorded in the personnel department. It should be noted that additional holidays are sometimes granted to workers during periods of downtime due to poor organization of production.

Losses of working time are calculated both in general and per worker. The amount of losses per worker is determined as the quotient of the total losses (in man-days) divided by the average number of workers in the corresponding period.

Along with the loss of working time, absenteeism due to illness is analyzed. At the same time, the planned and actual losses of working time due to illness are compared. In the aggregate, for all exits to work, the shift coefficient is determined.

For example, if 18,200 man-days were worked in the first shift per month at the enterprise, 4,800 man-days in the second shift, and 2,800 man-days in the third shift, then the shift ratio will be approximately 1.4 shifts.

The ratio of the shift ratio to the number of shifts in the work of the enterprise characterizes the use of the shift mode and the uniformity of the distribution of workers across shifts. In this example, the shift mode utilization factor will be equal to 0.46 (1.4: 3), or 46%, i.e. shift mode was used by 46%. The more the shift ratio deviates from the number of shifts set by the regime, the less rationally the working time is used.

Norm of time - this is the time spent per unit of production, per product, operation, performed by one worker or group of workers. The time rate (tH) is set in man-hours or man-minutes. The following cost elements are included in the norm of time per unit of production (work): main time (toc), auxiliary time (tv), time for servicing the workplace (to6), preparatory and final time (tpz), time for rest and personal needs ( tOT), the time of unrecoverable interruptions provided by the technology and organization of production (tpt). Hence, the time rate is determined by adding the indicated cost elements:

Example 6.5

During the timing, the time spent by one worker to perform the operation "threading" was established. In this case, the following data were obtained: tc = 20 min, tb = 10 min, to6 = 8 min, tnc = 3 min. In accordance with the standards tot = 2 min, tpt = 4 min.

Under these conditions, we define the norm of time:

Production rate (Tn) is a value inversely proportional to the norm of time, which determines the amount of production produced per unit of time. It is calculated in natural units by the formula

where Fs - the duration of time for which it is planned to establish the production rate (hour, shift, decade, month); Chrb - the number of workers involved in the performance of a unit of work (product, operation); Нв - the norm of time for the performance of a unit of work (products, operations), man-hour (man-min).

Example 6.6

If the norm of time for performing the operation for assembling the product is 0.2 hours, then the output per shift (duration 8.2 hours) at the assembly site for a team of 10 workers will be:

Products per shift.

The main tasks of the analysis of labor rationing at the enterprise are to determine the degree of coverage of work by labor rationing, the quality of the applied standards, the level of their implementation; control over the organization of work to improve the rationing of labor, the use of regulatory materials on labor; assessment of the effectiveness of workers' participation in improving labor rationing.

The degree of rationing coverage of all categories of workers is established as a whole for the enterprise, workshops, services, for basic and auxiliary work (workers), including for leading professions. Special emphasis is placed on scientifically based and experimental-statistical norms for work paid by piecework and time.

An assessment of the state of labor rationing of piecework workers is carried out in the shops of the main and auxiliary industries. Homogeneous auxiliary works are combined into groups, and for each of them the share of normalized works is calculated.

The level of coverage of work and workers by labor rationing (Uo.n) can be determined based on the number of employees using the formula

where Chr.n - ​​the number of employees whose work is standardized; Pr.o - the total number of employees in a given group or category.

Share of evidence-based norms (Dn.o) can be determined by the formulas

where Chn.o - the number of workers who work fully according to scientifically based standards; Chr.o - the total number of workers whose labor is standardized; Kn.o - the number of scientifically based norms; Ko.n - the total number of norms (on the site, in the workshop by type of work).

The analysis should compare the indicators calculated by the number of workers and the labor intensity of work. The ratio of the number of pieceworkers working according to scientifically based standards to the average number of all pieceworkers most accurately reflects the proportion of scientifically based labor standards used in a shop or enterprise.

The fulfillment of the production norms by pieceworkers is analyzed for the year for the main and auxiliary workers and for individual leading professions. At the same time, it is important to determine the level of fulfillment of production standards (in percent) as a whole, by main and auxiliary shops, main and auxiliary workers; distribution of piecework workers according to the degree of fulfillment of the norms; the share of workers who do not comply with the norms; the share of young workers who have lowered production rates.

At the same time, it is necessary to establish the reasons for the high overfulfillment of the norms (more than 130%) and the underfulfillment of the norms (below 100%), the use of increased (up to 20%) rates when working according to scientifically based norms calculated on the basis of sectoral and intersectoral standards of labor costs. Separately, the number of workers who switched to multi-machine maintenance or work according to standards exceeding industry and inter-sectoral standards is singled out.

The level of fulfillment of labor standards by pieceworkers can be determined on the basis of production rates (when accounting for products in natural units - tons, meters, pieces).

Level of fulfillment of production norms (Uv) can be calculated by the formula

where Vf and Vn are the actual and normalized quantity of products produced by the worker per unit of time.

Example 6.7

The output rate for one worker at the assembly site is 100 items per shift. In fact, the worker assembled 120 products per shift. Consequently, the level of fulfillment of the production norm

Level of fulfillment of time norms (Ut) is determined as a percentage by dividing the time provided for the production of products according to established standards (tn) by the time actually spent (tf):

Example 6.8

The norm of time to perform the operation "thread cutting" is 47 minutes, and in fact the worker spent 45 minutes to complete the operation. Level of fulfillment of the norm of time

When analyzing the state of labor rationing of time workers, a list of workers' professions and types of work are determined for which standardized tasks are issued; the number and proportion of time workers working on standardized assignments, service standards, including those calculated on the basis of sectoral and intersectoral labor standards in the main and auxiliary industries; the number of employees working at service standards exceeding sectoral and intersectoral standards; volume, actual execution time, percentage of completion of the normalized task, quality of work performed; the number of workers combining professions (absolute release of the number); the nature and types of irregular work performed by auxiliary time workers.

The state of labor rationing of time workers is studied for the main and auxiliary workers, for workshops and the enterprise as a whole, as well as for the functions of servicing production (transport, repair, loading and unloading, warehouse work, etc.).

An analysis of the rationing of the work of specialists aims to identify the use of industry standards for the number of specialists and employees, standard staff, time standards for the performance of design, drawing, office work and other work; determine the proportion of employees working according to the standards, and the actual implementation of the standards; establish compliance of the number of specialists with the approved standards for management functions. If deviations of the actual number from the standard are revealed, it is necessary to analyze the reasons for the deviation. Next, the compliance of the current structure of the administrative apparatus with the anti-crisis program of actions, the availability and application of job descriptions and other regulatory materials regulating labor activity are checked.

To assess the organization of work to improve labor rationing at the enterprise, it is necessary to study the staffing of raters, the dynamics of their professional and qualification composition, forms and methods of work on labor rationing.

The state of labor rationing is characterized by the dynamics of the volume of standardized work, the number of revised labor standards and an increase in the proportion of scientifically based labor standards. The revision of the standards should be carried out in accordance with the calendar plan, which is developed for the year with the participation of workers, the public bureau of labor rationing and agreed with the factory committee of trade unions. Therefore, it is necessary to establish the existence of such a plan, its relationship with the plan of organizational and technical measures and with the task to reduce the labor intensity of products, and then check its actual implementation. When analyzing the dynamics of the share of the revised standards, it is important to track how the share of scientifically based labor standards is increasing, the degree of ensuring the fulfillment of the task to reduce labor intensity, and the level of compliance with the standards after their revision is also controlled. It is necessary to establish the conditional release of the number of workers as a result of the revision of norms and the reduction of labor intensity and its share in the achieved increase in labor productivity.

The increase in labor productivity (ΔΠΤ) is calculated by the formula

(6.23)

where N - the number of conditionally released workers as a result of the revision of standards, people; Chr - estimated number of personnel, people.

The labor norm is a measure of labor affected in certain organizational and technical conditions, taking into account advanced foreign and domestic experience. Labor standards, as it were, sum up the technical and organizational decisions in production, they fix the achieved level of technical, technological and organizational excellence at the enterprise and establish a measure of labor for these conditions.
Labor standards are also a necessary element of labor and production planning: with the help of labor standards, the labor intensity of the production program is calculated, the required number of personnel and its structure at the enterprise are determined.
Finally, labor standards are an integral part of the organization of wages, since with their help a price is set - the amount of earnings for performing a unit of work.

In practice, experimental-statistical and analytical methods of normalization are used.
With the experimental-statistical (sometimes called the summary) method, the norms are set as a whole for the entire work without element-by-element analysis of operations. The experimental method involves the determination of the norm based on the personal experience of the rater, and the statistical method is based on the establishment of norms according to the actual time spent on similar work in the past. The experimental-statistical method cannot be recognized as scientific, since the norms are developed without the necessary analysis of the actual working conditions.
Scientifically based labor standards are established by the analytical method. With its help, normalization is carried out in the following order: the normalized operation is divided into its constituent elements; all factors influencing the duration of the implementation of each element (technical, organizational, psychophysiological, economic and social) are determined; the rational composition of the operation and the sequence of execution of its elements are designed, taking into account the best combination of factors affecting their duration. After that, the time spent on each element is calculated and the time rate for the operation as a whole is determined. At the same time, organizational and technical measures are being developed to ensure the implementation of the projected labor process and the established norm.
The analytical method of rationing has two varieties: analytical-calculative and analytical-research. They differ in the way they determine the time spent.
With the analytical-calculative method, the time spent on each element of the operation and the operation as a whole is determined according to scientifically substantiated intersectoral, industry or local standards.
With the analytical research method, the time spent on each element and the operation as a whole is established on the basis of direct measurements of these costs at the workplace (by taking a photograph of working time or timing).
In addition, at enterprises there are cases of simultaneous use of two varieties of the analytical method, when some elements of the time norm are established according to the standards, and others - on the basis of the conducted research.
The most widely used in practice is the analytical and calculation method, since it significantly reduces the laboriousness of developing standards, contributes to the establishment of standards of equal tension and makes it possible to calculate standards before the start of production of new products.
Regulation of the work of employees. The category "employees" includes managers of various ranks, specialists with higher and secondary specialized education and technical performers (clerks, archivists, secretaries, typists-stenographers, etc.). To establish their standard number, the same methods are used as for the rationing of workers' labor, including the analytical and calculation method based on the use of: single time holes (for example, for typing, drawing and copying); typical norms of time (for example, for office work, accounting, regulatory research work, etc.); standards for the number of employees by management functions (for example, headcount standards for the function "Accounting and reporting", etc.).
The analytical and research method of setting standards is also used, which provides for a direct study of the cost of working time in the workplace.
Norms can be differentiated (for the operation) and enlarged (for the entire work). Differentiated standards are used to standardize the work of technical performers, and enlarged standards are used to standardize the work of specialists.
If the norms cover basically all types of work and operations inherent in a particular position or group of positions, they can be used to determine the required number of relevant employees.
For managers, the number of subordinates and deputies, the cost of working time for the types of activities assigned to them are regulated.
So, for the director of an enterprise, the norm of the number of subordinates is recommended in the range from 7 to 10 units controlled by him (deputies, services, productions).
When rationing the work of specialists and technical performers, the standards for the time spent on the performance of the types of work assigned to them are used. Zgi standards should, if possible, cover all stages and types of work, correctly take into account the influence of factors on labor intensity and conditions for performing work.
For specialists and technical performers, the method of labor rationing is applied by constructing balances of working time costs. Based on the analysis of the actual balance of working time, the content and time costs for each type of work are designed, taking into account the implementation of measures aimed at improving the labor process. For those specialists and technical performers who are engaged in servicing production, it is advisable to establish service standards (for example, for employees of computer centers, timekeepers, cashiers).
The procedure for changing labor standards. Labor standards cannot remain unchanged for a long period of time and are subject to periodic updating as the labor intensity of manufacturing products decreases.
Enterprises should carry out systematic work to identify and use reserves for increasing labor productivity and establish progressive standards. This work includes: carrying out certification of workplaces; development and implementation of a plan for technical development and improvement of the organization of production; development and implementation of a calendar plan for the replacement and revision of standards and the development of new standards.
Certification of workplaces provides for the assessment of the quality of all labor standards in force at the enterprise as one of the most important indicators of the organizational and technical level of production. The assessment of the quality of the current norms involves checking each norm for compliance with the achieved level of engineering, technology, organization of production and labor, after which a decision is made on attestation or non-attestation of the tested norms.
Technically substantiated norms corresponding to the achieved level of engineering and technology, organization of production and labor are recognized as certified.
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In this article, we will take a closer look at what labor standards regulate, as well as how to correctly develop and implement them in an organization.

In this article you will read:

• What are labor standards?
• Why are they used by organizations?
• How should labor standards be developed and implemented?
• How is the accounting of labor standards of the enterprise, what nuances involves their analysis.

What are the types of labor standards distinguish

labor standards the organization establishes the structure and amount of the necessary expenditure of working time to perform the work. The indicators given by the labor norm are considered the standard against which the actual time spent by employees will be compared in order to determine their rationality. All labor standards are derivatives of the time norm.

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Norm of time- the amount of working time that is required to perform a certain work (operation) in the most rational technical, organizational and economic conditions for the reporting enterprise. The labor rate establishes the time to complete a unit or a certain amount of work.

Duration norm sets the time during which work can be completed at one workplace. At this time, the duration of the technological impact on the subject of labor and the amount of objectively inevitable breaks that occur on average per unit of time are included. The duration is measured in units of time - hours and minutes.

Norm of labor intensity operation determines the time required for one or more employees to perform a unit of work or produce a unit of output for this operation. These costs depend not only on the duration of the execution, but also on the number of employees involved.

Service time rate- this is the amount of time required in certain organizational and technical conditions for maintenance during a shift or a month of a piece of equipment, a square meter of production space, etc.

Production rate- this is the amount of work in pieces, meters, tons (other natural units), which must be performed per unit of time (hour, shift, month). The rate of production is determined taking into account the rate of time.

Normalized tasks designate a set amount of work to be performed by an employee or a group of employees in a given period, while following the relevant product quality requirements. Normalized tasks can be set separately, and if necessary, they will be used together with the norms of number and service.

Service rate is the established number of pieces of equipment (jobs, square meters) that is served by one worker or a group of employees per shift.

Norm denotes the number of employees of a certain professional and qualification composition, necessary for the performance of any task.

Controllability rate establishes the number of employees, which should be subordinate to one manager.

What are the functions of labor standards in the organization

When rationing, a measure of labor is established as a norm, which makes it possible to determine the level of participation of each employee in the creation of a product. Consequently, labor standards are a direct, concrete characteristic of collective and individual labor productivity.

Labor rationing is the basis of intra-production planning. With the help of the norms, calculations are made of the production programs of sections, workshops and tasks for individual workplaces with the determination of the amount of equipment, the use of production capacity, the labor intensity of the production of services and products. Based on this information, the required number of employees, the cost of production and the payroll are determined.

Labor standards are the basis for the rational organization of labor and production. When they are calculated, the optimal variant is determined in the sequence of work (operation), planning, workplace maintenance system to optimize the organization of labor.

Technically substantiated labor standards assume that the most progressive technology is taken into account, that the working labor is equipped with high-performance equipment, the necessary tools and devices. This norm is calculated taking into account the most rational methods and methods of work of the worker, a high level of service for workplaces, normal conditions and labor intensity. Consequently, the labor norm is a standard by which it is possible to understand and quantify the available reserves for the growth of labor productivity.

Labor standards - they determine the measure of remuneration for work. The amount of salary under the modern system of remuneration is determined according to the tariff rate and hours worked. But for the rational organization of this payment system, a prerequisite is the existence of norms that determine the desired result of the work of an employee (team).

The function of rationalization of labor and production processes is assigned to the rationing of labor. Methods for studying the cost of working time used for rationing will make it possible to identify shortcomings in the organization of production, planning and developing a set of measures to eliminate them.

Observations of the progress of work (operations) at the workplace make it possible to identify shortcomings in the accepted methods and methods of work, contributing to their improvement and the introduction of changes.

Technically justified labor standards - contribute to the normal intensity of labor, in which the high working capacity of employees is maintained for a long time, the proper intensity and productivity of activities throughout their work shift, with the reproduction of the labor force.

Such a result can be achieved provided that the calculation of labor standards is made taking into account the permissible and psychophysiological level of labor intensity, or the pace of work, which is characterized by the optimal functioning of the body, which the performers perceive as the most convenient, without the need for special efforts, stress to slow down or accelerate movements .

How is the labor rate related to the profit of the enterprise

Kulaeva Daria,

tax consultant at CJSC BKR-Intercom-Audit, Moscow

The main goal of an entrepreneur is to maximize profits. Ceteris paribus, a single company, in order to maximize profits, can only influence the quantity of products produced and the amount of production costs:

π = P*Q - Z*Q, where

π - profit,

Z is the cost,

Q - volume,

Production costs are also determined as a function of the volume of output. Consequently, labor costs also depend on the volume of industrial production. Therefore, to calculate labor standards, the optimal volume of production is determined - as the ratio of supply and demand in a particular industry.

How is the development of labor standards in the organization

Labor cost rates can be calculated by 2 methods - based on a detailed analysis of the enterprise and the design of an optimal labor process, on the basis of statistical reports on output, time spent on work for the previous period, or on the basis of expert assessments.

The analytical method is used to determine reasonable standards, the implementation of which leads to an increase in labor productivity, overall production efficiency.

The total method involves only fixing the actual costs of labor. It is used for exceptional cases. For example, for experiments.

The norms, the development of which is based on analytical methods, are reasonable. If the norms are established by the summary method, then they will be considered experimental-statistical.

To develop reasonable normative materials, one of the methods of the analytical method is used - analytical-calculative or analytical-research. It involves the determination of the necessary expenditure of working time for each element of the normalized operation based on the analysis of data obtained by direct observation of the implementation of this operation at the workplace, where the compliance of the labor organization with the accepted conditions is noted.

The analytical-calculative method involves determining the cost of working time for a normalized operation according to the time standards for individual work operations that were previously developed on the basis of chronometric observations, or are determined by calculation, taking into account optimal operation modes.

The analytical-calculative method is the most preferable and rational option when designing regulatory materials, since it is the most economically efficient and perfect variant of standardization.

Who is responsible for the development of labor standards

Labor rationing is carried out by a labor rationing engineer, a labor organization engineer who works in large organizations in regulatory research laboratories for labor or in departments of organization and remuneration. For these tasks, small companies attract third-party organizations that have people with higher professional education in their staff who know the regulatory and methodological materials on the organization, industry and intersectoral standards, materials on labor rationing, economics, organization of labor and management, production.

These specialists should check jobs, including whether the employee can work harder, doing more work in a given time period or improving its quality. Based on this analysis, the employer will be provided with recommendations to achieve better performance, improve the organization of labor and its remuneration system.

To do this, specialists form labor standards based on rationing methods for specific categories of work or positions, or are engaged in compiling an individual standardized task.

It is often possible to use standard labor standards for similar jobs. The development and approval of such labor standards are carried out in the manner prescribed by the federal executive body authorized by the Government of the Russian Federation. In any case, the procedure for their implementation must be approved by the head of the organization.

It is important to note that the opinion of the representative body is not required if the standard labor standards are put into effect by the administrative act of the head. But still, when introducing labor standards that are independently developed in the organization, as well as replacing and revising them, the employer must adopt a local regulatory act issued taking into account the opinion of the representative body of workers, in accordance with Article 372 of the Labor Code of the Russian Federation.

How is the revision of labor standards in the organization

Revision of labor standards is possible as new equipment and technologies are introduced or improved, aimed at reducing the tension and labor intensity of work, with a reduction in the expenditure of emotional, physical and mental resources of employees.

Labor standards are also reviewed and / or replaced when organizational or other measures are taken that provide an increase in labor productivity, or in cases of continued use of obsolete and obsolete equipment. Making changes to existing or introducing new labor standards is similar to the procedure for introducing them in a particular organization for the first time.

Achieving a high level of product development (provision of services) by individual employees through the use of new methods of labor and improvement of workplaces on their own initiative does not become the basis for revising previously adopted labor standards for innovators and other employees.

Employees must be notified of the introduction of new labor standards no later than 2 days in advance. At the same time, it is not legally established which method should be used to notify employees, and how the employer should act. To avoid labor fees, the employer must convey any information to employees on an acquaintance sheet against signature.

If the procedure for introducing, revising or changing labor standards is not followed, the employer faces a negative legal consequence - if the requirements of Art. 22, 161, 162 and 372 of the Labor Code of the Russian Federation, the employee has the right to insist on remuneration for his work, based on the previous norms and rates until the end of the 2-month warning period. Also, the employee may not comply with the new labor standards, since the law enforcement act from the employer will be considered not to have entered into legal force from the specified date.

If an employee does not agree to continue working under the new labor standards, he must be offered another job in the organization, according to his state of health and qualifications. If such work cannot be provided, transfer to another lower-paid job. If there is no vacancy and if the employee refuses to transfer, he is subject to dismissal.

How to keep records of labor standards in the organization

Accounting for the implementation of labor standards is carried out by the following methods:

1) According to the norms of time according to the formula:

Y \u003d Tn / Tf * 100, where:

Y - the level of compliance with the norms,%;

Tn - normalized time, standard / hours;

Tf - actually worked hours, people / hours.

2) According to the production standards according to the formula:

Y \u003d Vf / Vn * 100, where:

Vf - actual output in physical terms;

Vn - production according to the norm.

3) For wages, if the category of the worker and work coincides:

Y \u003d Zsd / Zt * 100, where:

Zsd - piecework earnings of a worker, rub.;

Зт - wages according to the tariff, rub.

4) By structural divisions by shift time:

Y \u003d (Tn + Td + Tb / Tcm + Tsv) * 100, where:

Tn - the number of standard hours for suitable products according to established standards;

Td - the number of standard hours for additional pay sheets (deviation from normal working conditions);

Tb - the number of standard hours spent on the performance of work recognized as a marriage through no fault of the worker;

Tsm - hours worked with piecework pay, people / hours;

Tsv - time of overtime work, people / hours

5) According to the actual hours worked:

Y \u003d (Tn + Td + Tb / Tcm + Tsv + Tvn + Tpovr) * 100, where:

Tvn - the time of intra-shift downtime through no fault of the worker, people / hours;

Tpovr - the time of distraction of piecework workers for time-paid work, people / hours.

How to conduct labor standards analysis

It is rational to analyze the quality of labor standards in the following order:

• the level of implementation of complex and operational labor standards is determined;
• the quality of complex and individual operational labor standards is assessed;
• the quality of the totality of complex and operational labor standards is assessed with the state of labor rationing in the unit;
• analysis of labor standards by forms of labor organization, professions, types of norms;
• analysis in the technological direction;
• analysis of the production line.

The fulfillment of production norms is determined by the ratio of actual and standard values ​​that characterize the labor process.

3 methods are used to determine the level of implementation of established production standards:

1. According to time costs for the implementation of the established scope of work.
2. The amount of work carried out.
3. Piecework wages for the amount of work carried out on the main job.

The volume of work method is quite clear and simple, but it is suitable only for typical work. To evaluate heterogeneous works, other methods should be used.

The method by the amount of working time spent on the main profession is applicable for an unlimited area of ​​​​tasks. To measure all types of work in this case, one measure is used - working hours. However, this method is not without its drawback - it does not provide for accounting for the quality of labor.

Piecework method - it can be used for a set of homogeneous jobs, as well as for heterogeneous tasks with different units of change in production by processes. The level of fulfillment of wage norms is determined by comparing piecework wages and earnings according to the tariff for the main profession for the amount of work performed. For this method, it is necessary to accurately take into account piecework earnings and calculate the labor intensity of the work.

Quality criteria for the set of norms in the unit:

• the average percentage of fulfillment of labor standards in the aggregate;
• share of technically justified labor standards;
• distribution of piece workers according to the level of implementation of accepted labor standards.

The proportion of technically justified norms should be traceable over a number of years. It reflects the trend in the development of norms, as well as the state of labor rationing in a particular unit. The intensity of labor standards and the average percentage of their implementation over a certain time allow for a more objective, in-depth assessment of the quality of the set of established labor standards and the current state of rationing in the unit.

The intensity of labor standards is defined as the ratio of the actual time to perform a unit of work to the time according to the norm. The smaller the difference between them, the higher the quality of labor standards is considered.

How is the development of labor standards

Today, it is necessary to comply with current labor standards with the trends of the time, taking into account the transition to modernized equipment, the introduction of professional materials and technologies, the improvement of product designs, as well as the improvement of tools, equipment, increased automation and mechanization, rationalization of jobs, the possibility of integration with intersectoral and sectoral labor standards.

The basis for changing the existing norms is also the expiration of the established temporary norms. To ensure systematic work aimed at reducing labor costs by improving the standards at the enterprise before the beginning of the year, it is necessary to develop a calendar plan for the revision and replacement of established labor standards.

Revision and implementation of new labor standards occur regularly. This is due to the fact that there is a constant decrease in labor intensity in the production of products. Therefore, enterprises are working on the use of reserves to increase labor productivity.

This work should be carried out comprehensively, with the certification of jobs, the development and implementation of a plan for technical development, and the improvement of the entire organization of production. The revision of labor standards usually involves the certification of workplaces - assuming the assessment of the quality of labor standards at these workplaces as one of the main indicators in the organizational and technical level of production.

Planned attestation of labor standards is also expected - with an assessment of the quality of the norms in the form of checking the compliance of each norm with the level of labor and production.

Technically justified norms that correspond to the level of technology and technology, organization of labor and production will be considered certified. The analysis of labor rationing will be to check the rationality of the adopted norms, their compliance with the socially necessary labor costs.

At the same time, a search is being made for reducing time costs, individual elements of technological operations are being eliminated, and more rational labor methods are being introduced instead. The main condition for this is that machine labor should replace manual work. A study of worker operating costs is required in order to improve current labor standards.