Is a universal criterion characterizing cost efficiency labor force in material production. Its universality lies in two areas of its use as a tool: private - regarding individual production by an employee, workshop, enterprise, and public, relating to a region, country, or even a group of countries.
It should be recognized that this indicator is a truly useful economic indicator that demonstrates the basic criterion of production efficiency, which determines, say, in the most particular case, how many products a worker will produce per man-hour (thus, it is precisely the level criterion social production is an economic characteristic - labor productivity.)
The formula for calculating it exists in several versions, taking into account in different ways various factors, affecting production. And there are many of them. If we talk about the development of the enterprise, such factors will be its automation and increasing the reduction of costs and material consumption, progressive logistics schemes and energy efficiency, tax optimization, as well as improving the capital structure.
Russian economy in the system of international labor productivity
The level of expenditure of living labor in goods characterizes the manufacturability of social production. This indicator is an important criterion of the country's economic potential. Russia is the leader among the CIS countries in this indicator, showing an increase of 60% from 1999 to 2011. However, as statistics show, such growth became possible due to the fact that the day before, in the period from 1989 to 1998, labor productivity in the country was systematically declining. The formula for calculating its dynamics, compiled by the World Bank, showed that over the past decade, Russians have managed to significantly increase the competitiveness of the country's economy. In 2010, labor productivity in Russian economy amounted to 43% of the level of developed countries included in the Organization economic development and cooperation (which includes 34 states, including the USA, Canada and EU countries) and 75% of the level of countries that recently joined this community.
Historical assessment of labor productivity dynamics
An interesting analysis of the dynamics was presented by Dr. economic sciences, head of the Center for International Economic Comparisons Valentin Mikhailovich Kudrov. He compared the labor productivity of the USSR and the USA in different times. The scientist believes that under Khrushchev this indicator for Soviet Union was at the level of 35% of the US level, and under Brezhnev (which was kept silent in every possible way) it dropped significantly - to 27%. At the present time, having overcome the crisis, Russia has again reached the level of this ratio, even slightly exceeding the “Khrushchev level”.
According to the scientist, on the path to increasing efficiency it is necessary to improve the social structure, overcoming systemic pockets of inefficiency associated with:
Full utilization of outdated production facilities;
Lack of qualifications of personnel;
Inadequacy labor legislation challenges of our time;
Outdated technologies;
Bureaucratic barriers;
Insufficient staff motivation;
Financial flows.
Labor productivity as an emphasis of modern economic policy
Economists link further growth in labor productivity to an increase in production technology. The extensive path is irrelevant. Executive power, exercising strategic planning economic development, of course, must monitor the correspondence of macroeconomic indicators of GDP and labor costs for its production. The significance of the problem of increasing labor productivity was manifested in the state planning of relevant activities. In 2012, Russian President Vladimir Putin signed Decree No. 596, planning long-term economic policy until 2018. This document also talks about increasing labor productivity in the Russian national economic complex by one and a half times, compared with the level of 2011. This plan, as the president himself commented, will be realized only through the implementation of innovative scenarios for economic dynamization. Moreover, in key sectors of the economy it is necessary to reach the threshold of a fourfold increase in labor productivity!
The essence of increasing labor productivity
The problem of a cumulative reduction in production costs while reducing the share of living labor in them is hallmark modern technologies. At the same time, the process of increasing labor productivity itself is not hidden; it is visualized by increasing the volume of products while ensuring a high level of quality: production becomes more efficient. The latter means not only an increase in its volume, but also a decrease in cost per unit of production; optimization of the goods circulation cycle; maximizing the rate of profit.
In addition, the long-term trend of improving the quality of work should be accompanied by an increase in its remuneration (as motivational factor increasing individual production indicators by staff). At the executive level, it must be constantly compared how a person’s labor efficiency relates to his personal well-being. In a progressive society, it is necessary to systematically correlate social status a person with his work activity.
Labor productivity. Formula No. 1
It is obvious that managing the process of increasing labor productivity should be based on methods for determining and assessing it. Plans to improve the efficiency of the use of human labor are drawn up using two indicators. Classically, labor productivity is determined based on output as well as labor intensity. Output can be defined as the quotient obtained by dividing the volume of manufactured products (O) by the time spent on its production, calculated from the expended living labor (T) (see formula 1).
Labor intensity is the reciprocal of output, i.e. it shows how much time a worker should spend on producing products of a certain value (see formula 2.).
It should also be clarified that the volume of manufactured products is calculated in value (the most universal, widespread), natural, conditionally natural and labor form.
In the mining industry the natural form predominates, in the light industry the conditionally natural form predominates. Labor method uses a technique where the actual time spent is compared with the standard time.
Typically, output is calculated on conventional time periods that clearly demonstrate labor costs (man-day, man-hour). However, it is obvious that this formula is approximate and qualitative. Indeed, in practice, labor productivity is a nonlinear function. The calculation formula, at a minimum, should depend on the number of production workers (i.e., take into account the scale of production) and the lack of downtime in production.
Labor productivity: time pressure of extensive development
The relationship between labor productivity and the quality of manufactured products is quite specific. Currently in Russian industry semi-automatic production organization prevails. In this state of affairs, an increase in production standards will inevitably lead the worker to an increase in “manual labor.” The latter circumstance, if he is inexperienced, means that he will not fulfill the plan, and if he is qualified, the quality of the product will decrease.
How can you increase labor productivity extensively? The calculation formula will show: by increasing the length of the working day (or switching to a six-day working week). Profitability will indeed increase slightly due to the fact that fixed costs will remain unchanged. However, in the long term this leads to only one thing - social tension: “the lower classes don’t want to, but the upper classes cannot.”
Labor productivity in non-production sectors of the economy
Should labor productivity only be determined? The US economy, for example, shows a tendency to significantly exceed the share of services in GDP. For example, in 2010, the share of American material production in the country's GDP was less than 20%! From here it becomes obvious that the productivity of an engineer and analyst is determined by other criteria that are different from those relevant for an industrial worker. For them, indicators of qualifications in use are relevant special programs, access to reference data. Their productivity is also influenced by the competence of management and the coherence of the work team.
Regarding the managerial level, the most important criteria are knowledge of the characteristics of the entrusted enterprise and the manager’s existing experience.
Labor productivity. Formula 2
To make the formula for determining labor productivity (P) more relevant, we will introduce labor costs into its composition, as well as the downtime factor. Downtime will be taken into account through Kpr (downtime coefficient), defined as the ratio of actual downtime to total working time. The “manual labor” invested in production, expended by the work collective, will be expressed through T1 - individual labor costs per worker, and N - the number of employees. Thus, we have obtained the second formula for determining labor productivity (see formula 3):
P = (O * (1 - Kpr)) / (T1 * H) (3)
However, as we have already mentioned, labor productivity is a complex and non-linear concept. Its formula, as is obvious, depends not only on the human factor.
Labor productivity formula taking into account costs
It is precisely the problem of the feasibility of investment in production that is presented in a comprehensive manner - main criterion efficiency of the country's economy. It relies on the assessment of labor productivity, analyzing it in many ways. The investor must know in advance what costs the enterprise he founded will incur in its production cycle. Therefore, it is advisable for him to estimate what costs he will incur per 1 ruble of production. Accordingly, the above formula will be expanded due to the indicators related to the unit cost of production: KZ (capital costs); EC (operating costs); P (repair costs); OT (labor); N (taxes and obligatory payments); Other expenses (administrative, other).
P = (O * (1 - Kpr)) / (Z * T1 * H) = (O * (1 - Kpr)) / ((KZ + EZ + R + OT + N + Dr) * T1 * H)
Strategies for managers to improve productivity
Consideration of what we are studying economic characteristics in the context of microeconomics, it assumes a multifactorial environment. Automation is rightfully considered the leading direction in industrial development. Thus, monitoring and control functions that are imperfectly performed by workers are purposefully transferred to specialized instruments and automatic devices.
Many well-known managers, when starting to manage a company, begin the struggle for labor productivity with organizational measures: simplifying the structure, laying off workers who cannot cope with production standards, honing logistics, optimizing the back office. They also use optimization of the range of products produced according to the criterion of profitability.
Average labor productivity
Companies are quite rare and manufacturing enterprises, producing a product range consisting of only one product. It is obvious that each position in the product range entails different production costs. How is average labor productivity determined? The formula determining the average output (B s) consists of the sum of the products of the number of products manufactured for each assortment item (O i), multiplied by the corresponding conversion factor (K i) (see formula 4):
В с = Σ O i * K i (4)
The coefficient itself is determined as follows:
The least labor-intensive item in the assortment is identified;
The labor intensity of any other position is divided by the minimum labor intensity. This is the required coefficient.
The above-mentioned sum of products equates, through conversion factors, the production of heterogeneous products to the production of homogeneous products with minimal labor intensity.
Conclusion
To achieve modernity, especially for investors, many factors should be taken into account: material, technical, labor, financial. All of them, these factors, must be comprehensively taken into account by managers to create a strategy for truly promising and successful production.
However, even with the best organization The leading role in the progress of labor productivity at the enterprise belongs to the workforce: production and non-production personnel. It is these people who best see the untapped potential of “their” enterprise. Accordingly, they should be interested in partner cooperation with the company’s management: to find reserves for increasing labor productivity: to increase cost savings, to reduce labor intensity.
If the personnel of an enterprise acts on factors of production indirectly - through management, then on reserves - directly. What are reserves? Let us answer briefly: this is rationalization work in two directions: technical and organizational. Reserves, in contrast to factors (which are a strategic category), are reflected more quickly and over shorter periods of time; their use demonstrates tactics for increasing labor productivity by the enterprise.
The indicator of the level of labor productivity, depending on the choice of units of measurement of products, can be calculated by three methods - natural, labor and cost.
If the accounting of manufactured products is carried out in natural units of measurement (pieces, meters, tons, etc.), then the indicator of the level of labor productivity is calculated natural method. In this case, this indicator is expressed by the number of pieces, meters, tons, etc. of products produced per unit of time:
Where Q- volume of production in natural units of measurement.
The advantages of the natural method are the simplicity of calculations, clarity and objectivity of measuring the level of labor productivity. The main disadvantage of this method is the limited scope of its application. It can only be used in enterprises or industries where homogeneous products are produced or where labor time is recorded for each type of product produced. However, the scope of application of the natural method is somewhat expanded due to the use of conventionally natural units of product measurement.
If the accounting of manufactured products is carried out in standard working hours, then the indicator of the level of labor productivity is calculated labor method. In this case, the co-measurer of various types of products or work is the standard labor intensity:
Where Q- production volume in labor units of measurement.
The advantage of the labor method is that it can be used to measure the productivity of workers performing various types works However this method is also characterized by a limited scope of application, since labor intensity standards for various enterprises do not match. The labor method is applied at the level of individual production sites, where standards for working hours have been developed and there are usually no prices for products.
If accounting of manufactured products is carried out in in monetary terms, then the indicator of the level of labor productivity is calculated cost method. In this case, the volume of production in monetary terms is compared with the costs of living labor:
where Q is the volume of production in monetary terms.
T- labor costs
The main advantage of the cost method is that it can be used to measure the level and dynamics of labor productivity in the production of heterogeneous products. This method also provides the ability to obtain summary data on industries, territories and the economy as a whole.
Different sectors of the economy use different indicators of labor productivity:
- 1) in industry - the volume of production in physical or value terms per employee of industrial production personnel, per man-day or man-hour worked; labor intensity of a unit of production or work;
- 2) in agriculture- production output in monetary terms per person average annual employee, per one person-day worked; production of agricultural products in in kind per one man-hour worked; labor costs in man-hours to produce a unit of product;
- 3) in construction - the volume of construction and installation work at an estimated cost per employee of construction and production personnel engaged in construction and installation work and in auxiliary industries listed on the balance sheet construction organizations, per one man-day or man-hour worked;
- 4) in trade - turnover per employee, per person-day worked.
with an increase in its productivity (conditional figures)
| Periods | Labor costs per unit of production | Tpr/ Tzh | |||||
| alive (Tj) | past (Tpr) | total (Tc) | |||||
| units | % | units | % | units | % | ||
| Option 1. Costs of both living and past labor are reduced | |||||||
| 50,0 | 50,0 | 100,0 | 1,0 | ||||
| 47,1 | 52,9 | 100,0 | 1,125 | ||||
| 60,0 | 100,0 | 1,50 | |||||
| Option 2. The costs of living labor are reduced and the costs of past labor are increased. | |||||||
| 50,0 | 50,0 | 100,0 | 1,0 | ||||
| 35,3 | 64,7 | 100,0 | 1,83 | ||||
| 25,0 | 75,0 | 100,0 | 3,0 |
However, the effect of the law of increasing labor productivity is not unconditional; the law does not operate automatically. It manifests itself as a tendency that can be disrupted under the influence of numerous factors.
A striking example of such a violation is the labor productivity crisis in Russia, which erupted in the first half of the 90s of the last century and was still not overcome at the beginning of this century. For the period 1990-1995. GDP production per person employed in the country's national economy decreased by more than 43%, in industry - by 34%, in agriculture - by 53%. In general, for 1990-2000. GDP per person employed fell by almost 45%.
Labor productivity growth does not happen on its own. To initiate and maintain it over a long period of time, various socio-economic conditions and corresponding efforts of the state, economic entities, and direct participants in the labor process are required. From here - objective need to manage the process of increasing labor productivity.
Labor productivity management is part of the broader process of labor and production management, which includes planning, organizing, directing, controlling and regulating. In relation to the labor productivity management process, the following main elements can be distinguished: measurement, analysis and evaluation, planning, organization, control and regulation of labor productivity (Fig. 6.1).
Methods for measuring the level of labor productivity using indicators of output and labor intensity were discussed in the previous section. The dynamics of labor productivity are characterized by the rate of its growth and gain.
The growth rate gives an idea of how many times labor productivity increased during the period under study. An indicator of the growth rate is the labor productivity index (Iп t), calculated as the ratio of labor productivity levels of the reporting (Pt o) and base (Pt b) periods or as the ratio of the indices of production volume (Io) and labor costs (It) for the reporting period:
Ip t = Pt o: Pt b = Io: It.
The labor productivity index for a long period of time, for example, for a year, can be calculated as the product of labor productivity indices for shorter periods of time, for example, quarters or months:
Iп t g= Iп t 1kv * Iп t 2kv * Iп t 3kv * Iп t 4kv.
To determine the average growth rate of labor productivity, geometric average indices are calculated. Thus, the average quarterly labor productivity growth index for the study period, consisting of n quarters, can be calculated using the formula:
Iп t av = Iп t 1kv * Iп t 2kv * Iп t 3kv *…* Iп tn sq.
The growth rate of labor productivity shows how much labor productivity has changed over the period under study. The increase in labor productivity (ΔП t) is usually measured in % and can be calculated using one of the interrelated formulas:
ΔП t = Iп T * 100 – 100;
ΔП t = (ΔО - ΔТ) / (100 + ΔТ) * 100,
where ΔО and ΔТ are, respectively, the increase (in %) in production volume and labor costs for the period under study.
Another characteristic of the dynamics of labor productivity can be the incremental productivity indicator (Pt Δ), which is used to determine the increase in production volume (%) per one percent increase in labor costs:
Fri Δ = ΔО: ΔТ.
In its economic content, this indicator is close to the concept of “marginal labor productivity,” which gives an idea of the increase in physical output with an increase in labor input by one unit and the constant value of other resources used.
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Labor productivity planning
An important element labor productivity management system is its planning. Labor productivity planning is the process of determining the needs
Terms and concepts
Labor productivity planning: · planning stages · planning methods Reserves for the use of working time Reserves for growth of labor productivity
1. How does the economic law of increasing labor productivity manifest itself? 2. Under what conditions does labor productivity increase?
The workforce of the enterprise, its composition and structure
The carriers of labor potential, labor force, understood as a set of abilities for productive work, are hired workers, which in their totality form labor
Workers
Determining the number of employees required by an enterprise (organization) in a planning period (headcount planning) is an important element of the labor management system. Distinguish between
Balance of working time of one average employee
worker (conditional example) Elements of working time Plan Report I. Calais
Workers
Planning the number of employees is not limited to calculating the absolute need for them in the planning period. An important element of personnel management is the definition of additional
Qualifications of company employees
At the present stage of scientific and technological progress, the role of the human factor has sharply increased, becoming decisive in the development of production. Complex technology, latest technologies, high demands to to
Terms and concepts
Balance of working time Balance of labor Additional demand for personnel Quality of labor Qualification Competence Nepromysh
Questions for control and self-test
1. What is the organization's personnel? 2. What characteristics should it have? labor collective? 3. What characterizes the composition and structure of the workforce?
Concepts and indicators of the level and quality of life of the population
The ultimate goal labor activity people is to satisfy their diverse needs. The most complete and high-quality satisfaction of the ever-increasing and expanding needs of the population
Cost of living and consumer budget
It is possible to assess the level of development and the degree of satisfaction of people's needs (standard of living) only by comparing actual consumption indicators with the corresponding indicators that fulfill the function
Income of the population
Important characteristic and the factor determining the standard of living of the population is income, which is understood as the totality of monetary and natural resources
Terms and concepts
Cash income Income differentiation Human development index Quality of life Quality of working life Gini coefficient K
Questions for control and self-test
1. What is the standard of living of the population? What indicators does it characterize? 2. What is quality of life? What elements determine it? 3. What characterizes and how it is calculated
The essence of wages
Evolution of Essential Characteristics wages occurred as the public relations. As is known, wages are a historical category, appearance and function.
Salary functions
The essence of wages is manifested in the functions that it performs in various phases of social reproduction. Salary is a multifunctional category. It is inherent
Remuneration organizations
For complete and effective implementation wages To perform its functions, a special mechanism is required, called the organization of remuneration. In educational and scientific literature, the concept of “organization of op
Questions for control and self-test
1. Describe the essence of wages in a market economy. 2. What factors influence the formation of wage rates? 3. What are the main functions of zar
Essence, purpose and main elements of the tariff system
The tariff system is a set of regulatory materials, intended to regulate and differentiate the remuneration of workers in accordance with its quality
Tariffing of works and workers
Before establishing quantitative relationships in remuneration for labor of varying complexity, it is necessary to distribute all work into groups of complexity, and workers according to skill level - tariff (qualification)
Tariff schedules, their purpose and construction
Tariffing of work and workers allows you to establish the complexity (category) of the work and the level of qualifications of the worker. But the tariff instruments - ETKS and EKS - do not establish any
Tariff rates
By determining the quantitative relationships in remuneration for labor of varying complexity and workers of different qualifications, tariff schedules do not establish absolute amounts of remuneration. This function is performed by tar
Calculation of average tariff values
In the practice of accounting, analysis and planning at enterprises and organizations, average tariff values are widely used - average tariff coefficient, average category, average tariff rate. Wednesday
Additional payments and allowances to tariff wages
One of the tools for differentiation of wages and elements of tariff regulation of wages are additional payments and allowances to tariff rates and salaries. Additional payments and allowances
Territorial regulation of wages
One of the areas of tariff regulation is the differentiation of wages due to differences in the natural and climatic conditions of the population. The need for such differentiation
Terms and concepts
Analytical method for assessing the complexity of work Tariff scale range Additional payments Unified tariff schedule Quality of labor Allowances R
Questions for control and self-test
1. What is it? tariff system? What is its role in organizing wages? 2. What is included in the content of the concept of quality of work? 3. What is meant by labor reduction?
Application of forms and systems of remuneration
The relationship between wages and indicators characterizing the quantity, quality and results of labor is established using forms and systems of payment. Fo
Time wage systems
Depending on whether the time payment is accompanied by the payment of a bonus or not, it can be simple or bonus. With a simple time-based payment system
Piece wage systems
With a piecework form of remuneration, the amount of earnings depends on the quantity of products produced by the employee or the volume of work performed by him and
Pay systems
In some cases, the wage mechanism may include elements of both time-based and piece-rate systems. Such a system is called mixed or piece-time. For example,
Group (collective) wages
In modern production, collective forms of organization and remuneration are often used, which is determined by both technological (maintenance of large units, automated lines) or
Remuneration of managers, specialists and employees
The organization of remuneration for managers, specialists and employees should be built taking into account its inherent characteristics, which are different from the work of the bulk of workers. These features are as follows
Official salaries
One of the widespread models for organizing remuneration for managers, specialists and employees involves the development of tariff terms of payment in the form of official salary schemes
Civil Service
State civil service Russian Federation- view civil service, which represents the professional service activities of citizens of the Russian Federation in government positions
Premium remuneration systems
An important tool for increasing the material interest of workers in improving labor results is the use of bonus payment systems, in which the main part of wages (about
Terms and concepts
Absolute efficiency of bonus systems Lump sum remuneration Non-tariff remuneration systems One-time bonuses Collectives
Questions for control and self-test
1. What is the essence and what is the purpose of forms and systems of remuneration? 2. What are the conditions for the effective use of piecework wages? 3. What are the main trends
The wage fund and its composition
The functioning of the labor force in the process of production (performing work, providing services) is associated with significant costs on the part of the employer. Labor costs (
Payroll planning
An integral element of the labor management system is wage planning, which includes planning the wage fund for the organization as a whole and individually.
Payroll
Integrated planning methods, which make it possible to determine the total amount of funds required to pay employees of an enterprise (organization), must be combined with details
Formation of the structural wage fund
divisions of the enterprise (organization) For large enterprises and organizations with complex organizational structure the problem formed is relevant
Terms and concepts
Annual wage fund Daily wage fund Salary intensity Employer's labor costs Fund planning methods
Questions for control and self-test
1. What are the main elements of an employer's labor costs? 2. What is the wage fund, and what are its components? 3. Name the main
The labor cost concept is based on labor theory cost (the main provisions of which are set out in Chapters 3 and 4 teaching aid). Therefore, without repeating ourselves, we will only note that it is inherent in taking into account in pricing both the costs of living and materialized labor for the production and sale of goods, as well as the relationship between supply and demand for them. This fully applies not only to pricing of final products, but also to pricing of resources. Moreover, considering the costs of firms in creating and marketing goods, the labor concept distinguishes:
- 1) costs of living and past (materialized) labor;
- 2) capital costs.
Let us analyze these two approaches, which are closely interrelated.
Production costs as labor costs
The very name of the labor concept of costs suggests that they are considered, first of all, as labor costs. This interpretation of costs comes from the labor theory of value and captures the self-evident fact that all wealth (besides the gifts of nature) comes from labor. At the same time, labor costs have a certain structure, which reflects the nomenclature and volume of resources used. The structure of labor costs includes the following components:
- 1. Costs of past, or embodied, labor. They represent the costs of means of production created in previous production processes(past labor embodied in them) and which are used as material factors in the production of new products. Past labor costs consist of:
- a) labor costs: passive - buildings, structures, intra-production communications; active - machines, equipment and tools. They wear out, losing their useful production properties and (according to physical and moral aging) transfer their cost to manufactured products in the form of depreciation. Depreciation charges are adequate, first of all, to the price of the corresponding means of labor and its service life. The costs of labor instruments presented in depreciation record their production consumption;
- b) expenses of labor items - raw materials, materials, fuel, energy, which transfer their value to the manufactured products in accordance with their prices and as industrial use each of them when releasing a certain batch of goods. When means of production are purchased on credit or for borrowed funds, then their costs must include the repayment of the corresponding interest payments. If the means of labor were rented, then their costs include the payment of rent, which includes a certain part of the price of these means of labor and interest payments for their hiring from the lessor.
- 2. Costs of living labor, i.e., realization of the ability to work busy workers(their labor force, various vocational training, different levels qualifications and experience) required to carry out relevant operations, including management ones. Living labor costs are divided into:
- a) the costs of necessary labor that reproduce required product (required cost), which is adequate to the cost of those goods that are required for the restoration and development of the personal factor of production, including the satisfaction of the normal needs of family members of workers (the cost of food, clothing, shoes, housing and communal services, transport services, communications, healthcare, education, culture and etc.), as well as contributions to social insurance and security. Necessary labor directly creates a fund of subsistence for workers and their families, which is represented in modern conditions primarily the wage fund and various funds social insurance and provision (components on a scale national economy required product);
- b) the costs of surplus labor that forms a surplus product (surplus value). It represents that part of the new value created by living labor that exceeds the necessary value. The value of the surplus product - surplus value - is the result of surplus labor and the expression of its productivity, which allows workers to create more value than that which their labor power has and which constitutes the necessary value. This productivity of living labor is achieved at a certain stage of development, both of the labor force itself and of the means of production.
Although certain level development of a material factor of production is an objective prerequisite for the creation of surplus value (along with the qualifications of the labor force), the source of surplus value can only be the living surplus labor of workers who, as a personal factor of production, have creative creative potential (while the means of production only transfer their old value, representing the embodied costs of past labor).
Surplus value is a source of new capital investments, financing of the non-productive sphere, as well as income of owners of material resources received in the form of profit, dividends, interest and rent. Mechanism for distributing surplus value into profits, dividends; We will look at interest and rent in the second part of the course.
Regarding natural resources, then many of them today are pure gifts from the cosmos, the appropriation of which costs people nothing. Therefore, the use of such gifts in economic activity is not included in the cost of production in any way, for example, the force of universal gravity, solar energy(heat and light), air, wind, precipitation, currents in water basins, a significant part of water resources, rotting products (humus that forms the nutrient medium of soils), all the benefits of wild flora and fauna. Of course, if their use in economic circulation requires some expenditure of living and past labor, then the cost of the products produced with their help increases by their amount. At the same time, one should note such a simple and understandable fact: the richer the gifts of nature in a particular area of the earth, the cheaper there are the products that are produced with the participation or on the natural basis of these gifts. This fact clearly proves: natural resources in their, so to speak, virgin form (without the application of labor to them) are not included in the cost of goods produced on their basis, but, on the contrary, directly affecting labor productivity, reduce their value where these natural resources more abundantly, and increase it where they are poorer. Of course, we are talking only about those gifts of nature that directly affect the productivity of labor that creates the corresponding products.
In ch. 4 it was said that the cost of any product as an objective basis for its price is not individual, but social necessary costs labor (ONZT). Showing the process of their formation on conditional example, we emphasized that NVCT cannot be speculatively determined, since they are revealed in the process of exchange when demand and supply are equal. Here we will again give an abstract example of calculating the cost of a product, taking into account the breakdown of labor costs into the costs of materialized and living labor in their parts.
Hypothetical data are given in table. 10.1.
The example makes the following assumptions:
- 1) we are talking about the costs of living and past labor for the production of products by four firms, and absolutely identical products in terms of their consumer value and quality;
- 2) although there are only four firms (it would be possible to take many more, but this would only overload the example), there is perfect competition between them;
- 3) equality of supply and demand for these goods is assumed, and therefore their value coincides with the selling price;
- 4) an increase in depreciation from wear and tear of labor tools is due to greater technical equipment and on a large scale capacities of the respective firms;
- 5) large firms save on the scale of production, including when purchasing large quantities of items of labor at lower prices, as well as on management costs;
- 6) small firms use less productive means and less skilled labor, the number of which per unit of output is greater than that of large firms, with the exception of firm B;
- 7) the costs of living and past labor are given in monetary terms.
These abstractions indicate the conventionality of the example given. But it makes it possible to clarify the market mechanism for the formation of HSCT based on elements of labor costs.
From the table 10.1 shows that the CGT per unit of goods is determined by dividing the total costs of the gross output of all firms (1060) by the total volume of their production per day (90). They are approximately 11.8 and coincide with the individual costs per unit of goods for firm G, which provides 50% of the total daily output. Consequently, it has normal revenue and appropriates from each unit of goods that surplus value that corresponds to the costs of the surplus labor of its workers.
Table 10.1. Product cost calculation(hypothetical release data
per working day)
| Output and costs | Firm | Total | |||
| A | B | IN | G | ||
| Number of products | 10 | 15 | 20 | 45 | 90 |
| Depreciation | 10 | 15 | 18 | 43 | 86 |
| Costs of labor items | 100 | 140 | 170 | 410 | 820 |
| Cost of necessary labor | 10 | 13 | 16 | 39 | 78 |
| Costs of surplus labor | 10 | 12 | 16 | 38 | 76 |
| Total cost of gross output | 130 | 180 | 220 | 530 | 1060 |
| Specific total costs labor | 13 | 12 | 11 | 11,8 | 11,8 |
Firm A has an individual cost per unit of output equal to 13, i.e., 1.2 more than OGST. Accordingly, her total revenue from the ten goods she produced per day is 118 (11.8 10), although her individual total costs are 130. She will not be able to appropriate surplus value (the result of surplus labor - 10) and even cover some of the other costs ( two units).
Firm B is in a slightly better position: its individual costs per unit of goods (12) are 0.2 higher than the HRT (11.8). Selling your 15 pcs. daily output for 11.8, she will receive revenue equal to 177 (although her total costs are 180) and, thus, of the 12 units of surplus labor costs, only three will not be appropriated.
The most advanced company turned out to be company B, whose individual costs per unit of goods are 11 and 0.8 less than OGST. Therefore, selling your 20 pcs. daily output for 11.8 each, it will not only cover all its expenses from the proceeds, but will also appropriate, in addition to the surplus value created by its employees (16 units), another 16 units of excess profit due to its superiority in technical level and production organization.
In an abstract example, among other things, it is assumed that all the natural conditions in which firms operate and the natural resources they use are the same. Otherwise, the effectiveness of the costs of living and embodied labor would be different: where they are better, productivity would be greater and individual costs per unit of product lower, and where they are worse, productivity would be lower and individual costs per unit of output higher. Such influence natural conditions and natural resources convinces us that they influence individual costs and, through them, HCT, determining the cost of production. But this determination of the value of goods by natural factors is not direct, that is, it is not expressed in the fact that they themselves invest a certain natural element in the value, but manifests itself indirectly, through an increase or decrease in the return on labor costs. Consequently, the labor concept of costs does not deny, on the contrary, it takes into account the determination of value by the natural environment, but only through its influence on labor productivity.
The foundations of the labor concept of costs were laid by W. Petty, A. Smith and D. Ricardo. But it is most consistently presented in the works of K. Marx, especially in relation to the capitalist system. On the basis of the labor theory of value, he developed his theory of surplus value.
The creation of surplus value is characteristic (although not always) for the so-called simple commodity producers (peasants and artisans), who at the expense of it expanded their economy. But capitalist production is simply unthinkable without the appropriation of surplus value. K. Marx wrote in this regard: “If the working day were sufficient only to maintain the life of the worker, that is, only to reproduce his labor power, then, absolutely speaking, labor would be productive, since it would reproduce, i.e. That is, he would constantly replace the values he consumed (the amount of which is equal to the value of his own labor power). But he would not be productive in the capitalist sense, since he would not produce any surplus value" *30. This is revealed when characterizing capitalist costs.
*30: (Marx K. Theory of surplus value // Marx K., Engels F. Soch. – 2nd ed. – T. 26. Part 1 – P. 134.)
6.2. Rationing of living labor costs
Norms for the time spent on manufacturing planned products and types of work (labor intensity) are developed at the enterprise to justify planned tasks on the growth of labor productivity, the number of employees and the wage fund.
The labor intensity indicator is determined per unit of production in physical terms for the entire range of products and services included in the commercial (gross) output of the enterprise. With a large assortment of manufactured products, labor intensity can be taken into account by representatives of groups of homogeneous products, to which all other products are reduced. Bringing products to a conventional representative is carried out using the ratio between the technological complexity of manufacturing each type of product and the conventional representative unit.
The labor intensity of products includes only those labor costs that are produced at a given enterprise. It is necessary to keep in mind the fact that labor costs associated with the production of raw materials, materials, semi-finished products and components used for the manufacture of products supplied to the cooperation enterprise from integrator enterprises are not included in the labor intensity of manufacturing the products of this enterprise. This fully applies to labor costs that are caused by the provision of services by third-party organizations.
Depending on the composition of labor costs and their roles in the production process, the following are taken into account: e types of labor intensity:
total labor intensity of production ( t ) – the amount of labor costs of all categories of industrial production personnel of the enterprise for the manufacture of a unit (volume) of products. It is taken into account in the structure, highlighting the following components:
technological complexity ( t 1) – labor costs of the main workers (regardless of forms of payment) who carry out technological influence on objects of labor. Taken into account in the production of commercial (gross) output of the enterprise (expedient change in form, condition, physical and chemical properties subject of labor, as well as the relative position of its parts in the assembly composition);
labor intensity of production maintenance ( t 2) – labor costs of auxiliary workers of the main and all workers of auxiliary workshops and services engaged in servicing production;
production labor intensity (t 3 = t 1 + t 2)– labor costs of all workers (main and auxiliary workshops);
labor intensity of production management ( t 4 ) – labor costs of all other categories of industrial production personnel of the enterprise.
The total labor intensity of a product is determined by the sum of the following components:
| t = t 1 + t 2 + t 4 = t 3 + t 4, | (6.1) |
Technological labor intensity is taken into account by technological stages and types of work, and the labor intensity of production maintenance is taken into account by individual functions.
Methods for assigning labor costs for production maintenance per unit of production may vary depending on the characteristics of individual industries.
The labor costs of workers in the main workshops engaged in servicing production are attributed to the workshop's products directly or indirectly. In the second case, labor costs are attributed to labor intensity either in proportion to the numerical values of the main parameters of a particular product that determine the labor intensity of maintenance (weight, length, etc.), or in proportion to the actual technological complexity of its production.
Labor costs of workers in auxiliary workshops and services can be attributed to the labor intensity of manufacturing individual species products according to two schemes:
a) directly to the product (product, bypassing preliminary distribution to the main workshops;
b) initially to the main workshop - in proportion to the actual volume of services provided, and then to the labor intensity of individual types of products in the same way as the distribution of costs of auxiliary workers of the main workshops.
Labor costs for production management are distributed among specific types of products in proportion to production labor intensity.
Labor intensity varies:
a) according to the composition of the costs taken into account. There are factory, workshop, district and workplace areas;
b) by object of calculation. In this case, it is classified according to the labor intensity of: the entire manufacturing process of the product (product) or its part (part, assembly); labor intensity of a unit of work (service); commercial products; changes in work in progress balances; gross output;
c) by the nature and purpose of labor costs.
The value of the planned labor intensity of products (technological, maintenance and production management) is calculated taking into account changes in the following values in the planning period:
Product output volumes;
Cooperative supplies and services received by the enterprise from outside;
Organizational, technical and natural conditions production.
Planned technological complexity of manufacturing a unit products (t pl) is defined as the difference between the actual labor intensity of the base period, adjusted to take into account changes in the volume of cooperation in the planning period (t b.p.), and savings in labor costs from changes in the organizational, technical and natural conditions of production of E m :
The planned labor intensity of production maintenance is calculated initially for the entire volume of work of the planning period, and then for each type and unit of product. The calculation is carried out differentiated by workshop for each production service function.
To calculate savings in labor costs for servicing production based on the above factors, the calculated volume indicators are preliminarily determined:
a) the total volume of work on production maintenance, ensuring the implementation of the plan for the production of marketable (gross) products, including those carried out by the enterprise itself, while remaining unchanged compared to the base period specific gravity services received by the enterprise from outside (U p.b)
b) the volume of production maintenance work to be performed by the enterprise itself, with the proportion of cooperative supplies of the planned period (U n).
Based on these volumetric indicators, the following are calculated:
a) labor costs required to complete the planned volume of work with the basic labor intensity of performing a unit of work:
For base year cooperation:
b) changes in labor costs for servicing production in the planning period due to:
Changes in scope of work E o.r:
where T b– labor intensity of production maintenance in the base period;
TO p.b1– coefficient of change in the volume of output of commercial (gross) products in the planning period, calculated according to the basic labor intensity of service:
| (6.8) |
where B b and B pl– volumes of output of commercial (gross) products, respectively, in the base and planning periods;
c) planned labor intensity of production maintenance for the entire volume of work performed by the enterprise itself (T pl), by excluding from labor costs for servicing production in the base period the amount of savings obtained in connection with changes in the volume of work (E o.r), cooperation (E i.k), production volume (E And) and savings planned from the implementation of organizational and technical measures (E T):
d) planned labor intensity of production maintenance per unit of work (t pl)
where Y n– scope of work.
The planned labor intensity of production management is determined in a similar way.
The allocation of planned costs for production maintenance and production management to individual products is carried out in the same way as actual costs.
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