Labor intensity. Calculation formula

Labor intensity refers to key economic indicators and allows you to assess the effectiveness of using working time in the production of goods or services, as well as in the performance of any work. This coefficient indicates how much labor it takes to produce one unit of output.

The concept of labor productivity is closely related to labor intensity. This term has another name - output. There is an inverse relationship between these two indicators. The more the laboriousness of manufacturing goods, the lower the productivity of labor in such an enterprise, and vice versa.

The calculation of the labor intensity coefficient and its productivity is mainly done in the preparation of the production plan for the next reporting period, to justify the business plan, and also to analyze how efficiently the labor is used. The amount of labor is influenced by many different causes, but among them one can single out the main ones: the level of personnel qualification, the degree of technical equipment of production, the complexity of manufacturing goods, the degree of automation and working conditions. Now let's move on to how labor is determined. The formula for calculating this coefficient is as follows:

T = PB / Kp, where

T - the laboriousness of manufacturing one product;

Рв - working time spent on production of a given quantity of goods (rendering services);

Кп - quantity of the made goods (the rendered services, the executed works).

Calculation of labor is conveniently carried out in the following order:

1. Firstly, the amount of time worked by the workers of the enterprise for the billing period is determined. The source of the data for calculating the actual time spent can be the primary accounting documentation, in particular, the time sheet for each site or workshop. On the basis of these data, it is convenient to calculate the total amount of man-hours per calendar period for all sections of the enterprise.

2. Now calculate the value of the value of goods produced in the reporting period. To do this, we again use the primary accounting documents. The type of document depends on the specifics of the enterprise itself. After this, the ratio of the amount of time spent expressed in man-hours to the value of goods produced by the enterprise is calculated. The result of the calculation will be the required coefficient of labor intensity of the products.

3. After calculating the coefficient, the work does not end. After all, the obtained data should now be analyzed. To do this, compare the calculation results (actual labor input) with the planned values. Then identify the factors that led to the occurrence of deviations, analyze them and draw the required conclusions. Such factors can be a change in the quality of semi-finished products or raw materials, personnel qualifications and other reasons.

Depending on the nature of labor costs, it is possible to identify such types of labor intensity: actual, normative and planned. Since the name of each species speaks for itself, we will not consider them in detail.

Depending on what is included in the cost of labor, there are several types of labor. Let's consider each of them.

• Technological labor intensity. The calculation formula includes the work of only those workers who directly produce goods:

Ttehn. = Тпор. + Тd., Where

Тспор - expenses of labor of workers-переменщиков;

Section. - the labor costs of the workers-piece-workers.

• Labor-intensive maintenance. This indicator takes into account the working time of employees serving the production.
• The labor input, the formula of which is as follows:

Тпр. = Technical. + Telllle, where

Ttehn. - technological complexity;

Telll. - labor intensity of maintenance.

• Labor intensity management. It includes the work of specialists, technical workers, managers, etc.
• Total labor intensity, the formula of which looks like:

Tpol. = Technical. + Talkl. + Тупр., Where

Tupr. - labor intensity of management.