The complexity refers to key economic indicators and allows you to assess the effectiveness of the use of working time in the production of goods or services, as well as in the performance of any work. This coefficient indicates how much labor you need to spend to produce one unit of output.
The concept of labor productivity is closely related to labor intensity. This term has another name - development. There is an inverse proportion between the two. The greater the complexity of manufacturing goods, the lower labor productivity in such an enterprise, and vice versa.
The calculation of the labor intensity factor and its productivity is mainly carried out when drawing up a production plan for the next reporting period, to justify a business plan, and also to analyze how efficiently labor is used. The magnitude of the complexity is influenced by many different reasons, but among them the main ones can be distinguished: the level of qualification of the personnel, the degree of technical equipment of production, the complexity of the manufacture of goods, the degree of automation and working conditions. Now let's move on to how labor intensity is determined. The formula for calculating this coefficient is as follows:
T = Rv / Kp, where
T - the complexity of manufacturing one product;
Rv - working time spent on the production of a given quantity of goods (provision of services);
Kp - the number of manufactured goods (services provided, work performed).
The calculation of the complexity is conveniently performed in the following order:
1. First, the amount of time that was worked out by the workers of the enterprise for the billing period is determined. The source of data for calculating the actual cost of time can serve as the primary accounting documentation, in particular, the timesheet for each section or workshop. Based on these data, it is convenient to calculate the total amount of man-hours for the calendar period for all sections of the enterprise.
2. Now we calculate the value of the 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 that, the ratio of the amount of time spent, expressed in man-hours, to the cost of goods produced by the enterprise is calculated. The result of the calculation will be the desired coefficient of the complexity of the products.
3. After calculating the coefficient, the work does not end. After all, the data obtained must now be analyzed. To do this, compare the calculation results (actual labor intensity) with the planned values. Then identify the factors that led to the occurrence of deviations, analyze them and draw the required conclusions. Such factors may be a change in the quality of semi-finished products or raw materials, staff qualifications and other reasons.
Depending on the nature of labor costs, one can distinguish the following types of labor input: 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, the complexity is of several types. Let's consider each of them.
- Technological complexity. The calculation formula includes the labor of only those workers who directly produce goods:
Ttehn. = Ref. + Tsdel., Where
Tpovr - labor costs of temporary workers;
Tsdel. - labor costs of work-makers.
- The complexity of the service. This indicator takes into account the working hours of employees serving the production.
- Production complexity, the formula of which is as follows:
Tpr = Tech. + Tobsle, where
Ttehn. - technological complexity;
Tobsl. - the complexity of the service.
- The complexity of management. It includes the work of specialists, technical workers, managers, etc.
- The total complexity, the formula of which is:
Tpol. = Tech. + Tobsl. + Tupr., Where
Tupr. - the complexity of management.