Методичні аспекти визначення рівня продуктивності праці у сільськогосподарських підприємствах

Abstract

Коротєєв М.А., Харенко А.О., Непочатенко В.О. Методичні аспекти визначення рівня продуктивності праці у сільськогосподарських підприємствах. В статті здійснено критичний аналіз існуючих методичних підходів до оцінки продуктивності праці у сільськогосподарських підприємствах. Встановлено, що традиційна система показників оцінки продуктивності праці на рівні сільськогосподарських підприємств, на сьогодні практично не може бути застосована та потребує перегляду. Виходячи з наявної у розпорядженні сільськогосподарських підприємств інформаційної бази, запропоновано показники, що можуть бути використані для оцінки рівня продуктивності праці.

Н.А. Коротеев, А.А. Харенко, В.А. Непочатенко. Методические аспекты определения уровня производительности труда в сельскохозяйственных предприятиях. В статье проведен критический анализ существующих методических подходов к оценке производительности труда в сельскохозяйственных предприятиях. Установлено, что традиционная система показателей оценки производительности труда на уровне сельскохозяйственных предприятий, на сегодня практически не может быть применена и требует пересмотра. Исходя из имеющейся в распоряжении сельскохозяйственных предприятий информационной базы, предложены показатели, которые могут быть использованы для оценки уровня производительности труда.

М.А. Korotieiev, A.O. Kharenko, V.O. Nepochatenko. Methodical aspects of the defining the level of productivity in agricultural enterprises. The objective of the article is the analysis of the existing methodology for assessing the productivity in agricultural enterprises and substantiation of the trends of its improvement based on the needs of enterprise management and the existing information base. The main results of the research. Nowadays, the main valuable indicator of productivity for assessing the level and dynamics in agriculture is the value of gross output at constant prices in 2010 based on the average worker – the annual labor productivity. Because of the change in the form of statistical reporting and operating methods, these figures can be identified virtually at the level of administrative units (district, region or country). At the same time, agricultural enterprises, which are actually formed and the level of productivity almost do not have such possibility. Due to the information contained in the financial statements, as the main indicator for assessing the value productivity at agricultural enterprises we offer to use your net income (revenue) from sales based on the average figure for one employee. Its calculations will allow us to assess productivity as a whole for agricultural enterprises in crop and livestock production. Using this figure is quite acceptable for spatial comparative analysis of the achieved level of productivity in agricultural enterprises of a certain region (district or area) in a particular year. In its application for the assessing the dynamics of labor Вісник ХНАУ ім. В.В. Докучаєва. № 1. Серія „Економічні науки” 169 productivity it is necessary to take into account not only inflation but also other subjective conditions that occur in setting prices for agricultural products. The additional indicators for the defining of productivity in the production of certain products in agricultural enterprises that can be calculated today are the indicators of salary ability - labor costs per unit of a specific product. Additional indicators are important to ensure the effective management of productivity while doing agricultural work are: the amount of work done per unit of time, the level of performance to standards, the number of animals or the size of the cultivated area of crops per one employee of the industry and so on. They can not only monitor, but also provide the ability to respond quickly to change of productivity directly in the process of production, define and use incentives and increase the reserves of the company. Conclusions and trends for future research. Objective diagnostics of the achieved level of productivity and development of effective measures for its improvement is possible on the basis of verified methodically and scientifically based indicators. The research helped us to establish that a system of indicators traditionally used to measure productivity in agricultural enterprises that can not be used in practice and it needs revision. Due to the current available information facilities base the proposed indicators can be used to assess the level of productivity. As an indicator of the value of productivity at farms it is proposed to use the amount of net income (revenue) from sales based on the average per one worker, it is based to assess its change in dynamics, the inflation rate over the period. As additional indicators of productivity, with some reservations, it is possible to use the performance of salary ability by certain agricultural products. With the purpose of operational management we should use productivity more widely, allowing to search and use incentives and potential for raising its level in the company directly at runtime agricultural work. Prospects for further research due to the fact that in conditions of globalization there is an urgent need to develop effective ways of increasing productivity, in terms of which the domestic agricultural enterprises significantly lag behind producers in developed economies.