LABOR COST RATES AND THEIR CHARACTERISTICS

Abstract

One of the key means for increasing the efficiency of enterprises and labor productivity is the improvement of system of labor organization and regulation. Literature sources are analyzed and it is found that, despite the broad theoretical and methodological base, there are shortcomings in substantiating new approaches to labor rationing, especially in modern conditions, when the process of developing time standards is almost entirely related to the functions of enterprises. The aim of the study is to adapt to modern production conditions and supplement the concept of labor rationing based on modern trends in the development of science and practice of labor management. It has been established that the degree of consolidation of standards depends on a number of conditions and is characterized by the number of labor actions combined into one complex and the totality of time expenditure categories presented in it. There are a number of classification features by which standards are distinguished. The duration of each set of labor actions depends on many circumstances (factors) that in one way or another affect the change in the amount of time spent. There are two types of factors - qualitative and quantitative. In order to obtain reliable data on the average time spent on the performance of a specific set of labor actions, it is necessary to more fully consider the time spent in combinations of quantitative and qualitative factors encountered in production conditions. The concepts of the time norm, norm of production, norm of labor input are characterized by the fact that they contain the same indicators: working time, the subject of labor (product), the contingent of performers and organizational and technical conditions, and the latter remain constant in all definitions. According to the method of determining labor costs, the norms are divided into technically justified and total. Both of these groups of norms have some similarities, but are fundamentally different in terms of their qualitative characteristics. Materials for calculating technically justified norms are considered. The ways of their improvement and reduction of the execution time of the parts of the considered operations are proposed. The need for a wider introduction of technically justified norms in the practice of labor rationing is substantiated.