SECTION 6 ANALYSIS OF THE USE OF ENTERPRISE STAFF
6.1. Analysis of the company's staffing.
6.2. Analysis of the use of working time.
6.3. Productivity analysis.
6.4. Analysis of the effectiveness of the use of enterprise
personnel.
6.5. Analysis of the use of the salary fund.
6.6. Methods of analysis of the effectiveness of the use of
funds for wages.

6.1. Analysis of the company's staffing
• The volume and timeliness of all works, the degree of use of
equipment, machines, mechanisms and as a result - the volume of
production, its cost, profit and a number of other economic indicators
depend on the staffing of the enterprise and the efficiency of its use.

To characterize the movement of staff calculate and analyze the dynamics of the following indicators:
• turnover ratio for hiring employees (Кпр):
• Кпр =
К−ть прийнятого на роботу персоналу
Середньооблікова чисельність персоналу
• turnover ratio from disposal (Kв):
• Кв =
К−ть робітників, які звільнилися
Середньооблікова чисельність персоналу
• staff turnover rate (Кпк):
• Кпк =
К−ть робітників, які звільнилися за власним бажанням
Середньооблікова чисельність персоналу
• coefficient of consistency of staff (Kпс):
• Кп𝑐 =
К−ть робітників, які пропрацювали цілий рік
Середньооблікова чисельність персоналу
• Under normal conditions, Kпр and Kв are 0.03–0.04, respectively, and Kпс is 0.

• The reserve to increase production due to the creation of additional
jobs is determined by multiplying their growth by the actual average
annual output of one employee:
• Р ↑ ВП = Р ↑ КР ⋅ Вф
• where Р ↑ ВП - reserve to increase production;
• Р ↑ КР - reserve to increase the number of jobs;
• Вф - the actual average annual output of the employee.

6.2. Analysis of the use of working time
• The working time fund (ФРЧ) depends on the number of staff (Ч), the number of days
worked by one employee on average for 1 year (Д) and the average length of the
working day (T):
ФРЧ = Ч ⋅ Д ⋅ Т,
Change of working time fund due to:
• number of employees:
• 𝛥ФРЧч = (Ч1 − Ч0) ⋅ Д0 ⋅ Т0,
• number of days worked by one employee (round-the-clock loss of working time):
• 𝛥ФРЧД = Ч1 ⋅ (Д1 − Д0) ⋅ Т0,
• average working day (intra-shift loss of working time):
• 𝛥ФРЧТ = Ч1 ⋅ Д1 ⋅ (Т1 − Т0).

• Reducing the loss of working time is one of the reserves for increasing
production. To calculate it, it is necessary to multiply the loss of
working time (ВРЧ) due to the fault of the enterprise by the actual
average hourly output in the reporting period (B):
• ΔВП = ВРЧ⋅В.

• Improving the use of working time is an important reserve for
increasing labor productivity and production. Its assessment is carried
out by calculating the employment rate (Kз):
• Кз =
𝑡
Тз⋅Ч
• where
• t - the final time of employment for one shift of all workers, min;
• Tз - duration of one work shift, min;
• Ч - the number of workers, persons.

6.3. Productivity analysis
• A system of generalizing, partial and auxiliary indicators of labor
productivity is used to assess the level of personnel use intensity.
• The generalized indicators include the average annual, average daily
and average hourly output of products per worker, as well as the
average annual output per employee in value terms.

• Partial indicators are the time spent on the production of a unit of
production of a certain type (labor intensity of production) or
production of a certain type in kind for one person-day or person-
hour.
• Auxiliary indicators characterize the time spent on the unit of a
particular type of work or the amount of work performed per unit of
time.

6.4. Analysis of the effectiveness of the use of
enterprise personnel.
• Of great importance for assessing the efficiency of the use of labor
resources in the enterprise in a market economy is the indicator of
staff profitability (the ratio of profit to the average annual number of
industrial personnel):
• 𝑅П =
Прибуток від реалізації продукції та послуг
Середньооблікова чисельність персоналу
⋅ 100

• Факторну модель цього показника можна подати так:
• 𝑅П =
П
ЧП
=
П
В
⋅
В
ВП
⋅
ВП
ЧП
= 𝑅ОБ ⋅ ДРП ⋅ ГВП .
• де П – прибуток від реалізації продукції;
• Чп – середньооблікова чисельність промислово-виробничого
персоналу;
• В – виручка від реалізації продукції;
• ВП – вартість випуску продукції в поточних цінах;
• Roб – рентабельність обороту;
• Дрп – частка виручки у вартості випущеної продукції;
• ГВп – середньорічний виробіток продукції одним працівником у
поточних цінах.

6.5. Analysis of the use of the salary fund
• Analysis of staff use, productivity growth should be considered in
close connection with wages.
• With the growth of labor productivity, real preconditions for
increasing its payment are created.
• In turn, increasing the level of wages increases its motivation and
productivity. In this regard, the analysis of labor costs is extremely
important.
• In its process it is necessary to exercise systematic control over the
use of the wage fund, to identify opportunities for its savings by
increasing productivity.

6.6. Methods of analysis of the effectiveness
of the use of funds for wages.
• To assess the effectiveness of the use of funds for wages, it is
necessary to use such indicators as the volume of production at
current prices, the amount of revenue and profit per 1 hryvnia wages,
etc.
• In the process of analysis it is necessary to study the dynamics of
these indicators, the implementation of the plan for their level.
• Very useful cross-farm benchmarking, which determines which
company operates more efficiently.
• Next, it is necessary to establish the factors of change of each
indicator that characterizes the effectiveness of the use of the salary
fund.

• Для факторного аналізу виробництва продукції на грн заробітної плати можна використовувати таку
модель:
• ВП/ФЗП =
ВП
Т
⋅
Т
Д
⋅
Д
ЧР
⋅
ЧР
ПП
:
ФЗП
ПП
== ЧВ ⋅ ПД ⋅ Д ⋅ УД: ГЗП,
• де ВП – випуск продукції в поточних цінах;
• ФЗП – фонд заробітної плати персоналу;
• Т – кількість годин, витрачених на виробництво продукції;
• УД і Д – кількість відпрацьованих днів відповідно всіма робітниками і одним робітником за
аналізований період;
• ЧР – середньооблікова чисельність працівників;
• ПП – середньооблікова чисельність виробничого персоналу;
• ЧВ – середньогодинний виробіток продукції одним працівником;
• П – середня тривалість робочого дня;
• Уд – питома вага робітників у загальній чисельності виробничого персоналу;
• ГЗП – середньорічна зарплата одного працівника.