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Производителността на труда – условие за ефективен бизнес

от
5567 113 07 Юли. 2016
Анализи

Производителността на труда – условие за ефективен бизнес
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Оценка на потребителя

Производителността на труда се измерва като отношение на произведената продукция през даден период и средния брой на работниците за същия период.

Тя може да бъде представена както в натурални единици (ако всички видове продукти са в еднакви мерни единици), така и в стойностно изражение. Вторият вариант е по-широко прилаган главно по две причини: първо – не всички фирми са производствени (например, тези от сферата на услугите) и второ – представянето в стойност дава възможност показателят да се обвърже с други стойностни показатели, на базата на които се оценява бизнес ефективността.

В стремежа си да повишат печалбата и ефективността на своя бизнес, предприемачите и мениджърите се стремят с по-малко работници да произвеждат повече продукция. Понякога обаче, под влияние на различни фактори, производителността не нараства, а намалява. Ефектът от изменението на производителността за даден период в сравнение с предходния отчетен период се изразява в т.нар. „Относителна икономия (преразход) на работна сила“, с помощта на която се измерва допълнителната печалба или загуба, която фирмата реализира, поради промяната в производителността на труда за даден период (календарна година). Това може да се демонстрира нагледно чрез следния пример: 

 
Показатели Отчетна година Предходна година
Произведена продукция* (хил. лв.) 15400 10500
Средносписъчен брой на работниците 62 50
* Продукцията е остойностена и представена по продажни цени. Няма промяна в продажните цени на продукцията за отчетната в сравнение с предходната година.
 
Вижда се, че както стойността на произведената продукция, така и броят на работниците, бележат ръст. Производителността обаче се повишава. За отчетната година един работник е произвел продукция средно за 248387 лв. (15,4 млн. / 62), докато за предходната година производителността средно на един работник е 210 хил. лв. (10,5 млн. / 50). В този случай можем да кажем, че производителността на един работник се е повишила средно с 38387 лв. (248387 - 210000) или с 18,28% (38387 : 210000). Изводът е, че тази фирма използва работната си сила по-ефективно в сравнение с предходната година.

За да определим финансовият ефект от изменението на производителността, определяме относителната икономия на работна сила. Прилагаме т.нар. способ на коригираните показатели. Най-напред определяме коригираният брой на работниците (КБР). Той показва колко работници са били необходими за да се произведе продукция на стойност 15,4 млн. лв., при запазване на базисната производителност на труда:



Коригираният брой на работниците се получава, като базисният брой (от предходната година) се умножи по темпа на ръст на продукцията (1,4667). Вижда се, че за да се произведе продукция на стойност 15,4 млн. лв., са били необходими 73 работникци. На практика фирмата е успяла да произведе тази продукция само с 62 работникци. Следователно, тя е реализирала относителна икономия на работна сила в размер на 11 работника (73 - 62). Нека да приемем, че разходите на фирмата за труд (заплати и осигуровки) през отчетната година са 1800 лв. на месец средно на един работник. Следователно, благодарение на повишената производителност, реализираната икономия от заплати и осигуровки през годината възлиза на 11х 12 х 1800 = 237600 лв. На практика, това е чиста печалба.

Списание Съветник ТРЗ и Осигуряване от А до Я
Списание Съветник ТРЗ и Осигуряване от А до Я

Повече детайли тук

Документиране и счетоводно отчитане на данъците: изменения и допълнения през 2019 г.
Документиране и счетоводно отчитане на данъците: изменения и допълнения през 2019 г.

Повече детайли тук

Комплект 3 CD-та Красив Ум
Комплект 3 CD-та Красив Ум

Повече детайли тук



           
Ако продажните цени на продукцията (услугите) през отчетната година са различни от тези за предходната година, предварително е необходимо произведената продукция за отчетната година да се преизчисли по съпоставими цени (по цените от предходната година), след което анализът се осъществява по вече описания начин. Формулата по която можем да преизчислим продукцията за отчетната година по съпоставими цени (по цени от предходната година) е следната:



където:
Qy – условна (преизчислена) продукция;
m – брой на видовете продукти (услуги);
qi1 – произведено количество от съответния продукт през отчетната година;
pi0 – продажна цена на съответния продукт за предходната година
 
Ниската производителност на труда означава висока себестойност на продукцията. Това означава ниска конкурентоспособност на производителя, тъй като той не може да се конкурира с останалите производители по отношение на цената. Това особено важи за продукцията, предназначена за износ. Известно е, че водещите производители в света поддържат високо качество на най-ниската възможна цена. Именно съчетанието на високо качество и ниска цена увеличава продажбите и пазарния дял на производителя.

Основните фактори, влияещи върху производителността на труда, са: използваните технологии, състоянието на машините и оборудването, степента на автоматизация на производството, условията на труд, организацията на производствения процес, мотивацията на персонала, квалификацията и опита на работниците, качеството на използваните суровини и материали и др. Един от най-съществените фактори за повишаване на производителността са инвестициите в ново производствено и технологично оборудване и в автоматизация на производствените процеси. След въвеждане в експлоатация на тези инвестиции се постига по-висока енергийна ефективност, по-ниски разходи за производствен брак, по-ниски експлоатационни разходи и съкращаване броя на работниците. Опитът показва, че подобни инвестиции се изплащат бързо и в повечето случаи положителният ефект си заслужава усилията. За съжаление проблемът с финансирането на инвестициите съществува за много от българските индустриални фирми. При сегашните ниски лихвени равнища, банковите заеми са изгодни, стига фирмата да има гарантирани продажби и стабилни парични потоци. 

Още по темата:  Краткосрочното финансово планиране във фирмата


Tags: производителност на трудаефективностработна сила

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Успех в старта и управлението на бизнеса: практически съвети.

Успех в старта и управлението на бизнеса: практически съвети.

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Изтеглете БЕЗПЛАТНО Специално Приложение
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