The Role and Tasks of Labor Statistics in Enterprises

Note: When checking the usage of raw materials by the combination method (relationship) with production results, the completion rate of the production plan can be calculated in physical units or value units.

b. Analysis of the total volume of raw materials used

The amount of raw materials consumed in production increases (decreases) compared to the norm depending on the following 3 factors:

- Material consumption rate for one product unit (m)

- Volume of products produced (q)

- Unit price of each type of material (s)

*) In case of using one type of raw material to manufacture a product

Recipe:

Total volume of raw materials used

M  m . q

- Relative numbers:

Total material consumption

for 1 unit of product

(3.47)

Volume of products produced

M 1 m 1 . q 1x  m 0. q 1

(3.48)

M 0 m 0. q 1 m 0. q 0

- Absolute number:

M 1M 0  m 1 . q 1 m 0. q 1   m 0. q 1 m 0. q 0

(3.49)

(1) The increase (decrease) in the total volume of actual used materials compared to the plan, due to the influence of 2 factors:

(2) The increase (decrease) in the total actual volume of materials used compared to the plan, due to the influence of the factor of material consumption level for 1 unit of product changing.

(3) The increase (decrease) in the total actual volume of raw materials used compared to the plan, due to the influence of the factor of volume of manufactured products.

*) In case of using many types of raw materials to manufacture products

In this case, the total quantity of raw materials is affected by 3 factors: Unit price of each type of raw material, material consumption rate for one product unit and quantity of products produced.

Recipe

Total volume of raw materials used

In there:

Total unit price

each type of material

Material consumption level

for 1 unit product

Mass

production products

(3.50)

+ s: unit price of each type of material

+ m: material consumption level for 1 product unit.

+ q: volume of products produced. We have the economic equation:

M  s . m . q

(3.51)

From the above economic equation we build the index system:

- Relative numbers:

M 1 s 1 . m 1 . q 1x  s 0. m 1 . q 1x  s 0. m 0. q 1

(3.52)

M 0 s 0. m 1 . q 1 s 0. m 0. q 1 s 0. m 0. q 0

- Absolute number:

M 1M 0  s 1 . m 1 . q 1 s 0. m 1 . q 1   s 0. m 1 . q 1 s 0. m 0. q 1   s 0. m 0. q 1 s 0. m 0. q 0

(3.53)

Comment: The increase (decrease) in the total volume of actual used materials compared to the plan is affected by 3 factors:

- The increase (decrease) in total material volume due to the impact of unit price changes of each type of material.

- The increase (decrease) in total material volume due to the impact of the material consumption level for 1 product unit changing.

- The increase (decrease) in total material volume due to the impact of changes in production volume.

QUESTIONS AND EXERCISES

1. Please present the types of prices used in fixed asset valuation.

2. Present fixed asset valuation methods. Advantages and disadvantages.

3. Why do we need to calculate depreciation of fixed assets? List the methods of calculating depreciation of fixed assets.

4. Present statistical indicators on quantity, structure, current status and fluctuations of fixed assets.

5. Present statistical indicators of equipment level and efficiency of fixed asset usage.

6. State the meaning and tasks of material statistics.

7. Present the content and requirements of the assessment of the supply of raw materials to ensure the production process.

8. Why is it necessary to reserve raw materials? Classify raw material reserves. State the causes affecting the situation of raw material reserves for production, propose remedial measures.

9. Present the content and methods of analyzing and evaluating the situation of using raw materials in the enterprise.

10. Suppose that in early 2006, Company A put into use a production line. The initial value of the fixed asset was 100 million VND. In early 2011, the company purchased a second production line of the same type but with a current value of 120 million VND. The depreciation rate is 10% per year. Please evaluate the value of the two production lines above at the beginning of 2013 according to:

a. Total initial value?

b. Remaining initial value?

c. Full recovery value at 2011 prices?

d. Remaining recovery value?

11. There are statistics on the equipment and use of machinery of company A in 2011 as follows:

The number of weaving machines on the books on December 21, 2010 was 40. On February 1, the unit purchased 20 more machines.

On May 1, the unit bought 15 more units. On June 1, the unit bought 20 more units. On June 1, the unit liquidated 8 units.

On October 1, the unit transferred 12 units to another unit. The number of weaving machines remained stable as above until the end of the year.

During the year, the unit mobilized 85% of the machines to work.

The average number of working days for 1 machine is 300 days in 1 year. The number of fabrics woven in the year is 1,200 thousand meters.

Please calculate the indicators reflecting the unit's machine usage situation in 2011?

12. There is data on the fixed asset usage of a business.

Target

Base period	Reporting period
1. Production value at constant price (million VND)	2,500	2,200
2. Average fixed asset value (million VND)	2,800	3,000
In there:
Value of fixed assets directly produced (million VND)	2,100	2,250

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Request:

a. Compare the efficiency of fixed asset usage between two periods

b. Analyze the efficiency of fixed asset usage between two periods due to the influence of two factors.

13. There are data on the production and use of fixed assets of a textile enterprise in 2014 and 2015 as follows:

*) 2014:

- Industrial production value: 35,000 million VND

- Original price of existing fixed assets at the beginning of the year is 41,000 million VND, of which original price of production equipment is 32,000 million VND.

- Original price of existing fixed assets at the end of the year is 45,000 million VND, of which original price of production equipment is 27,500 million VND.

*) 2015:

- Industrial production value increased by 10% compared to 2014.

- Original price of existing fixed assets at the end of the year is 50,000 million VND.

- Situation of increase and decrease of production equipment:

In 2015, buy 50 more weaving machines with the original price of 80 million VND/unit, 20 spinning machines with the purchase price of 30 million VND/unit. And sell 25 old weaving machines with the selling price of 10 million VND/unit, knowing that the original price of the weaving machine is 25 million VND/unit, at the same time liquidate 40 expired weaving machines, the original price of each machine is 25 million VND/unit.

Requirement: Calculate the following indicators for each year:

a. Average original cost of fixed assets.

b. Average cost of production equipment.

c. Proportion of production equipment in total fixed assets.

d. Efficiency of fixed asset use.

e. Efficiency of production equipment use.

f. Analyze the fluctuation of fixed asset usage efficiency in 2015 compared to 2014 due to the influence of 2 factors: efficiency of production equipment usage and the proportion of production equipment in the total fixed assets of the factory.

14. There are documents on the fixed assets situation of an enterprise in the reporting year as follows: (Unit: million VND)

1. Fixed assets at the beginning of the year:

- Total original price of fixed assets: 17,200

- Total depreciation value at the beginning of the year: 4,000

2. New fixed assets put into use during the year:

- Total original price of fixed assets: 20,000

3. Fixed assets received from other enterprises:

- Total original price of fixed assets: 2,600

- Depreciation value: 600

4. Fixed assets removed during the year due to aging and damage:

- Total original price of fixed assets: 400

- Depreciation value: 400

- Liquidation price of eliminated fixed assets: 10

5. Fixed assets not needed for resale:

- Total original price of fixed assets: 1,000

- Depreciation value: 400

- Selling price of unused fixed assets: 360

6. Total amount of fixed asset depreciation during the year: 6,400

7. Total amount of money for upgrading and repairing fixed assets received from other enterprises: 500 Requirements:

a. Calculate the original value of existing fixed assets at the end of the year (based on initial price and remaining price).

b. Calculate average fixed asset value.

c. Calculate the indicators reflecting the fluctuations in fixed assets during the year.

15. There are statistical documents of a business in 2 periods as follows:

(Unit: 1,000 VND)

Target

Base period

Reporting period

1. Production value (GO)

2. Average fixed asset value

8,000

4,000

8,800

4,600

Requirement: Analyze the fluctuations in average fixed asset value due to the influence of 2 factors: Fixed asset usage efficiency and production value.

16. There are statistical documents of a business over 2 periods as follows:

Target

Base period	Reporting period
1. Production value (million VND)	36,000	40,000
2. Intermediary costs (million VND)	17,000	21,400
3. Average value of fixed assets during the period (million VND)	18,500	20,000
4. Depreciation rate during the period (%)	10	11
5. Average number of employees during the period	220	250

Request:

a. Calculate the indicators to evaluate the progress of equipment and use of fixed assets of the enterprise in the reporting period compared to the base period (including the indicators M K , H K , H C1 , R K , R C1 ). Knowing that the percentage of profit in NVA in the base period is 45% and in the reporting period is 50%.

b. Analyze factors affecting the fluctuation of GO and VA of the entire enterprise in the reporting period compared to the base period according to the following impacts:

- Of fixed asset factors

- Synthesis of factors on fixed asset and labor usage.

17. There is data on the use of fixed assets of Minh Nhien Company in 2 periods as follows:

Target

Base period	Reporting period
1. Production value (million VND)	1.125	1,750
2. Average value of fixed assets during the period (million VND)	1,500	2,000
In there:
3. Value of direct production fixed assets (TBSX)	1,200	1,400

Requirement: Analyze the fluctuation of production value in the reporting period compared to the base period due to the influence of 3 factors: Efficiency of production equipment usage, proportion of direct production fixed assets (TBSX) in the total average fixed asset value and average fixed asset value.

CHAPTER 4: LABOR STATISTICS IN ENTERPRISES

4.1. The role and tasks of labor statistics in enterprises

4.1.1. Role

The production process requires three factors: labor, means of labor and objects of labor. Today's reality shows that in many countries, the wealth of society depends not only on natural resources, on the level of fixed assets provided to the economy, but also mainly on the human factor. Especially in today's era, the "knowledge economy" and human knowledge are one of the important factors in the production and business process of enterprises in particular and of the whole society in general.

Labor is one of the three factors of the production process, in which labor is the most important factor, because without human labor, the means of labor and the objects of labor are just useless things, because people are the subject of the production and business process. In the labor process, people are always creative, improve tools, cooperate with each other to constantly improve labor productivity, thereby the technical level of workers, production experience, and labor specialization are increasingly improved.

4.1.2. Tasks

- Research the quantity and structure of labor in the enterprise. Analyze the fluctuations in the quantity of labor, changes in labor structure through statistical indicators. Thereby analyzing and evaluating the labor utilization situation of the enterprise in terms of quantity and quality of labor.

- Research on labor productivity fluctuations and influencing factors and evaluate the efficiency of labor use of enterprises.

- Research on income sources of workers. Thereby examining the relationship between the rate of labor productivity growth and the rate of average wage growth.

4.2. Statistics on the number and fluctuations of employees in the enterprise

4.2.1. Concept of quantity and classification of labor

4.2.1.1. Concept

The number of employees currently on the enterprise's list are employees whose names are registered on the enterprise's list of employees, directly managed by the enterprise, using labor and paying salaries.

According to the above concept, the number of employees in the enterprise's list includes all those who work in the enterprise or for the enterprise; excluding those who only receive raw materials provided by the enterprise and work at their home. Those who come to work at the enterprise but are not registered in the enterprise's list of employees such as: student interns, temporary day laborers, etc. are not counted in the number of employees currently on the enterprise's list.

4.2.1.2. Classification

The number of employees currently on the enterprise's list can be classified according to many criteria to serve many different studies. The following is a classification method according to some of the most important criteria:

- According to the nature of labor, labor in an enterprise can be divided into two parts: unpaid labor and salaried labor.

+ The number of unpaid workers includes: business owners and members of the board of directors of private enterprises, partnerships, LLCs, joint stock companies participating in the work and the number of unpaid family workers.

Thus, business owners and members of the board of directors who participate in work are counted in this indicator as those who register to work at the enterprise but do not receive wages or salaries. All those who are living in the family of the business owner and are working in the enterprise or working for the enterprise without receiving regular wages or salaries and participating in at least 1/3 of the normal working time at the enterprise will be counted as family workers. Apprentices who are in the process of vocational training but do not receive wages or salaries are also counted in this indicator.

+ The number of salaried employees is the number of employees who are paid by the enterprise according to the level of completion of assigned work, including: the total number of employees and apprentices (if they receive wages or salaries) in the enterprise, those who work outside the enterprise (except for home workers) who are paid by the enterprise (such as sales staff, product introduction, advertising, repair, product warranty, etc.).

The number of employees in an enterprise can be classified according to many different criteria to serve different research purposes. Here are some methods of classifying employees according to some of the following main criteria: