Аналіз і планування трудових показників: особливості методики
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Файли
Дата
2018
Автори
Гарват, О.А.
Harvat, О.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
Стаття присвячена дослідженню проблематики проведення аналізу та планування в конкретних техніко-
економічних умовах діяльності промислових підприємств. Встановлено, що забезпечити ефективність діяльності будь-якого
організаційного утворення неможливо без здійснення ґрунтовного аналізу трудових показників, оскільки саме вони прямо
впливають на результативність їх діяльності. Обґрунтовано етапи проведення аналізу трудових показників та запропоновано
основні підходи до запровадження його на підприємстві.
The article is devoted to the study of the issues of analysis and planning of labor in the specific technical and economic conditions of the industrial enterprises. Ensuring the effectiveness of any enterprise is impossible without a thorough analysis of labor indicators, because they directly affect the performance of their activities. Any management system consists of such interdependent functions: planning, accounting, analysis and management decisions. The object of planning and analysis processes is different indicators. Quite often in economic practice, experts in the evaluation or analysis of any phenomenon use criteria instead of indicators, which distort the actual situation of the object of research. Therefore, it is necessary to clearly delineate the meaning and purpose of these categories. The methodology of economic analysis involves the use of a large number of well-known methods and techniques. Having determined with the method of economic analysis, the stages of the analysis of labor indicators are proposed: 1) analysis of the main technical and economic indicators of the enterprise activity; 2) analysis of the efficiency of working hours; 3) analysis of staff numbers; 4) labor productivity analysis; 5) analysis of the effectiveness of the formation and use of the wage fund; 6) analysis of the effectiveness of the social and personnel policies of the enterprise. The most complete and reliable information on the results of the implementation of labor programs is provided by the state statistical reporting of enterprises on labor issues. To the main tasks of the analysis of labor indicators should be attributed: objective assessment of the use of labor resources, labor productivity; definition of factors and their influence on the change of labor indicators; elimination of shortcomings in the organization of labor, labor rationing and finding ways to use reserves to increase productivity. We recommend that the analysis of labor indicators in the system of integrated analysis of basic technical and economic indicators.
The article is devoted to the study of the issues of analysis and planning of labor in the specific technical and economic conditions of the industrial enterprises. Ensuring the effectiveness of any enterprise is impossible without a thorough analysis of labor indicators, because they directly affect the performance of their activities. Any management system consists of such interdependent functions: planning, accounting, analysis and management decisions. The object of planning and analysis processes is different indicators. Quite often in economic practice, experts in the evaluation or analysis of any phenomenon use criteria instead of indicators, which distort the actual situation of the object of research. Therefore, it is necessary to clearly delineate the meaning and purpose of these categories. The methodology of economic analysis involves the use of a large number of well-known methods and techniques. Having determined with the method of economic analysis, the stages of the analysis of labor indicators are proposed: 1) analysis of the main technical and economic indicators of the enterprise activity; 2) analysis of the efficiency of working hours; 3) analysis of staff numbers; 4) labor productivity analysis; 5) analysis of the effectiveness of the formation and use of the wage fund; 6) analysis of the effectiveness of the social and personnel policies of the enterprise. The most complete and reliable information on the results of the implementation of labor programs is provided by the state statistical reporting of enterprises on labor issues. To the main tasks of the analysis of labor indicators should be attributed: objective assessment of the use of labor resources, labor productivity; definition of factors and their influence on the change of labor indicators; elimination of shortcomings in the organization of labor, labor rationing and finding ways to use reserves to increase productivity. We recommend that the analysis of labor indicators in the system of integrated analysis of basic technical and economic indicators.
Опис
Ключові слова
аналіз, планування, трудові показники, фактори, залежність, analysis, planning, labor indicators, factors, dependence
Бібліографічний опис
Гарват, О.А. Аналіз і планування трудових показників: особливості методики [Текст] / О. А. Гарват // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 60-69.