A significant part of the production costs of any enterprise is the costs incurred to pay for labor. In this regard, the rational use of this economic element is an important prerequisite for the effective operation of the business entity. Success in this task lies in the accurate calculation of labor costs. The role of this indicator will constantly increase with the development of market relations.
The normalization of labor in an enterprise is due to the relationship between the quality of these costs and the efficiency of the production process. In the course of increasing the technical level and organization of economic entities, the components of the labor process are expanding. At the same time, there is an increase in the relationship between regulation and management functions. For example, in connection with the emergence of new technologies that allow an employee to service more than one piece of equipment, the problem arises of matching the ratio of the number of equipment serviced to the number of personnel. The organization of the labor process with the use of collective forms calls for the calculation of the quantitative composition of the brigades, as well as the structure of their staff.
The tasks of making the most effective management decisions require the accurate calculation of the investment of labor resources at each stage of output and the stages of construction of various types of plans.
At the present time, the standardization of labor at the enterprise is presented in the form of a system. It reflects the diverse aspects of the use of labor. As the most commonly used indicators apply the norms:
- workings out;
The unit of time norms is man-hour (person-minute). This indicator serves to determine the proportion of the workday that is required to produce a unit of product.
When determining the rate of production, a quantitative indicator of output is calculated, the output of which the worker, unit or group must produce in a certain period of time. This unit is measured by natural units.
When establishing the maintenance norm, the necessary number of equipment, the size of production areas, etc., which must be assigned to an employee or a certain group, is calculated. The indicator of controllability reveals the number of the labor collective, which is subordinated to one leader. So, the norm of the number is being developed to carry out a specific task. It indicates the number of workers who are able to properly carry out the task assigned to them.
All rationing of labor at the enterprise is made on the basis of the necessary time costs. Their level allows to carry out all the stages of the technological process.
The organization and rationing of labor in an enterprise has a significant weight in the efficiency of production. These activities are aimed at rational connection of personnel and equipment, as well as to optimize the use of labor. The normalization of labor at the enterprise, as well as its correct organization, helps to protect the health of the collective. This increases job satisfaction by changing its content. Activities related to the organization of work include actions aimed at implementing scientific developments that contribute to the most rational use of man-hours.
As a reward for employees for their participation in the production process, the company pays salaries. It is compensation to a person for his labor costs, which he incurred as a result of the release and sale of the product needed by the consumer. The amount of wages directly depends on the quantity and quality of labor, as well as its effectiveness. The amount of remuneration is indicated in the contract for the employment of labor.
Thus, the organization, rationing and payment of labor at the enterprise are the most important economic elements on which the effective work of the business entity depends.