The effectiveness of labor resources has a direct impact on such qualitative characteristics of the enterprise, such as profit, cost, production volume, etc. Therefore, when you analyze the state of your company or evaluate the "potential" of business partners, pay attention not only to the state in which they are fixed assets, material resources, but also to what are the generalized indicators that demonstrate the rational use of personnel.
Analysis of the use of labor resources. Tasks:
1. To study and assess the security of the company, as well as its units, with personnel in general, and by profession, and by category.
2. Identify and study the indicators of staff turnover.
3. To identify possible reserves of labor resources, then to use them more fully and effectively.
Analysis of the use of labor resources: what sources of information to use?
Information that is necessary for this analysis can be obtained from:
1. The work plan.
2. Labor report (statistical reporting document).
3. The data of the personnel department and personnel records.
Analysis of the use of labor resources: main directions
The study begins with an assessment of the security of the company with labor. For this purpose, the number of employees is analyzed by composition and structure.
One of the important directions in the analysis is to assess the level of staff qualification. Moreover, for workers it is characterized by tariff categories, for engineers and engineers - experience and education.
The movement of workers at the enterprise, which is associated both with hiring and dismissal of personnel, is an important object of analysis, because the level of personnel stability is one of the factors that directly affect production efficiency, in particular, labor productivity.
For analysis, such indicators of labor movement are used as:
1. The total turnover. This is the ratio of the number of people hired and laid off in the analyzed period to the number of (average) employees.
2. Reception turnover. This is the ratio of the number of employees hired to the number of (average) employees.
3. Turnaround on dismissal. This is the ratio of the number of employees laid off during the period to the number of (average) employees.
4. The necessary turnover. This is the ratio of the number of employees laid off for reasons beyond the firm's control and inevitable reasons to the number of (average) employees.
5. Turnover, which is the ratio of the number of those who quit absenteeism, of their own free will, etc., to the number of (average) employees.
Meanwhile, both the output and other economic indicators of the firm's performance depend not only on how the number of employees changes, but also on how much working time is used (a special balance is drawn up for this), as well as labor productivity. For the analysis of the latter category, a number of indicators are used (private, generalizing and auxiliary): hourly average, average shift, average annual output of the output per worker in physical and cost terms, the labor intensity of a unit of production, the time spent on the implementation of a unit of production, etc.
The qualitative composition of the enterprise’s personnel is analyzed based on such characteristics as gender, profession, length of service, educational level, age, etc.
Analysis of the use of labor resources also implies a study of the costs intended for remuneration of employees. When assessing the validity of the wage fund, which is included in the cost of production, it takes into account how much the growth rate of wages corresponds to labor productivity.
Then the composition of the fund and the factors of its change are determined. The calculation of the existence of an over-expenditure of payroll or relative savings. In this case, the funds that go to pay salaries must be evaluated based on an analysis of profit and analysis of output and sales of products.