Capitolul 6 - Analiza Gestiunii Resurselor Umane

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ANALIZA GESTIUNII RESURSELOR UMANE Munca – UHSUH]LQW FD IDFWRU GH SURGXF LH R DFWLYLWDWH VSHFLILF XPDQ GHVI œXUDW vQVFRSXORE LQHULLGHEXQXULHFRQRPLFH )XQF LRQDUHD RULF UHL DFWLYLW L HFRQRPLFR-sociale este de QHFRQFHSXWI U SUH]HQ DœLLQWHUYHQ LDRPXOXLFDUHHVWHQXQXPDLSXUW WRUXO XQRUQHYRLGHFRQVXPFLœLSRVHVRUDOXQRUDELOLW LFH-LSHUPLWV DF LRQH]H în scopul satisfacerii acestor nevoi. În analiza gestiunii resurselor umane la nivel microeconomic, se are în vedere faptuOF PXQFDVHPDQLIHVW FDIDFWRUGHSURGXF LHQXPDLvQVWDUH DFWLY œL QX VXE IRUPD XQHL UHVXUVH VWRFDWH &D DWDUH SUREOHPDWLFD DQDOL]HL VH FLUFXPVFULH OD DVLJXUDUHD FDQWLWDWLY œL FDOLWDWLY FX UHVXUVH XPDQH œL HILFLHQ DXWLOL] ULLDFHVWRUD$VSHFWHSULYLQGSLD DPXQFLLFHUHUHœLRIHUW FRUHOD LDGH]YROWDUHSRSXOD LHSUHJ WLUHDIRU HLGHPXQF VXQWDERUGDWHOD QLYHOXOPDFURHFRQRPLFœLIDFRELHFWXODOWRUGRPHQLLDOHœWLLQ HLHFRQRPLFH ÌQ FRQVHFLQ SULQFLSDOHOH SUREOHPH FDUH IDF RELHFWXO DQDOL]ei gestiunii resurselor umane sunt: ’LQDPLFDHIHFWLYXOXLGHSHUVRQDOSHWRWDOœLFDWHJRULL 1HFHVDUXOGHSHUVRQDOODQLYHOXOvQWUHSULQGHULLVHVWDELOHœWHvQIXQF LH de criterii specifice pentru fiecare categorie 1 ’LPHQVLRQDUHD UD LRQDO D QXP UXOXL GH SHUVRQDO FRQVWLWXLH R SUREOHP GHRVHELW GH LPSRUWDQW vQ 1 6

Transcript of Capitolul 6 - Analiza Gestiunii Resurselor Umane

Page 1: Capitolul 6 - Analiza Gestiunii Resurselor Umane

ANALIZA GESTIUNII RESURSELOR UMANE Munca –� UHSUH]LQW � FD� IDFWRU� GH� SURGXF LH�� R� DFWLYLWDWH� VSHFLILF�XPDQ �GHVI úXUDW �vQ�VFRSXO�RE LQHULL�GH�EXQXUL�HFRQRPLFH� )XQF LRQDUHD� RULF UHL� DFWLYLW L� HFRQRPLFR-sociale este de QHFRQFHSXW�I U �SUH]HQ D�úL�LQWHUYHQ LD�RPXOXL��FDUH�HVWH�QX�QXPDL�SXUW WRUXO�XQRU�QHYRL�GH�FRQVXP�FL�úL�SRVHVRU�DO�XQRU�DELOLW L�FH-L�SHUPLW�V �DF LRQH]H�în scopul satisfacerii acestor nevoi. În analiza gestiunii resurselor umane la nivel microeconomic, se are în vedere faptuO�F �PXQFD�VH�PDQLIHVW �FD�IDFWRU�GH�SURGXF LH�QXPDL�vQ�VWDUH�DFWLY �úL�QX�VXE�IRUPD�XQHL�UHVXUVH�VWRFDWH��&D�DWDUH��SUREOHPDWLFD�DQDOL]HL�VH� FLUFXPVFULH� OD� DVLJXUDUHD� FDQWLWDWLY � úL� FDOLWDWLY � FX� UHVXUVH� XPDQH� úL�HILFLHQ D�XWLOL] ULL�DFHVWRUD��$VSHFWH�SULYLQG�SLD D�PXQFLL�–�FHUHUH�úL�RIHUW �– FRUHOD LD�GH]YROWDUH�–�SRSXOD LH��SUHJ WLUHD�IRU HL�GH�PXQF ��VXQW�DERUGDWH�OD�QLYHOXO�PDFURHFRQRPLF�úL�IDF�RELHFWXO�DOWRU�GRPHQLL�DOH�úWLLQ HL�HFRQRPLFH� ÌQ� FRQVHFLQ �� SULQFLSDOHOH� SUREOHPH� FDUH� IDF� RELHFWXO� DQDOL]ei gestiunii resurselor umane sunt:

����'LQDPLFD�HIHFWLYXOXL�GH�SHUVRQDO�SH�WRWDO�úL�FDWHJRULL

1HFHVDUXO�GH�SHUVRQDO�OD�QLYHOXO�vQWUHSULQGHULL�VH�VWDELOHúWH�vQ�IXQF LH�de criterii specifice pentru fiecare categorie1�� 'LPHQVLRQDUHD� UD LRQDO � D�QXP UXOXL� GH� SHUVRQDO� FRQVWLWXLH� R� SUREOHP � GHRVHELW� GH� LPSRUWDQW � vQ�

1 � ��� � � � ������� � ������� ��� ����������� � ��� � � ������� ������� � ��� � ������� ��� � ��� ��� �!� ��� � �����������"� � ����� � � ��� � ������� � ��� �����������������#� ���� � ������ $������ ��� ��� �%������ ����� � ���&� �� ��� ��� � ������� ������ � �'�&�(�&���(� ���� �%�����'����� ����� � � � ��� ���&����� ��� ���()

6

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XWLOL]DUHD�HILFLHQW �úL�FUHDUHD�FRQGL LLORU�PDWHULDOH�SHQWUX�DF LXQHD�vQWUHJXOXL�FRPSOH[�GH�IDFWRUL�PRWLYD LRQDOL� 3HQWUX� GLPHQVLRQDUHD� UHVXUVHORU� XPDQH� VH� IRORVHVF� PDL� PXO L�indicatori, respectiv: ♦ QXP UXO� PD[LP� GH� VDODULD L�� DGLF � OLPLWD� VXSHULRDU � vQ� FDUH� VH� SRDWH�

vQVFULH�ILUPD�SHQWUX�XWLOL]DUHD�HILFLHQW �D�IDFWRUXOXL�PXQF �

100

INN q0

max

⋅= , în care Iq� UHSUH]LQW � ,CA sau Qa� SUHY ]XW � ID � GH�

SHULRDGD�SUHFHGHQW � ♦ QXP UXO� PHGLX� GH� VDODULD L� �FX� FRQWUDFW� GH� PXQF ��� �1RUPH�

metodologice MF 110-139/20.01.1998); ♦ QXP UXO�PHGLX�GH�SHUVRQDO�–�OD�LQGLFDWRUXO�SUHFHGHQW�VH�DGDXJ �FHL�FDUH�

OXFUHD] �SH�ED] �GH�FRQYHQ LH� ♦ efectivul scriptic de personal, care cuprinde totalitatea personalului

existent îQ�HYLGHQ D�XQLW LL�OD�XQ�PRPHQW�GDW� ♦ efectivul scriptic prezent la lucru într-un anumit moment. 1RW : N -�GH�UHJXO ��VH�FDOFXOHD] �SH�ED]D�HIHFWLYXOXL�VFULSWLF��6H�RSWHD] �úL�pentru varianta efectivului prezent. Dinamica efectivuluL�GH�SHUVRQDO�SH�WRWDO�úL�FDWHJRULL�DUH�PHQLUHD�GH�D� SXQH� vQ� HYLGHQ � GLPHQVLXQHD� SRWHQ LDOXOXL� WHKQLF-HFRQRPLF� OHJDW � GH�DFHVW� IDFWRU� GH� SURGXF LH�� vQ� UDSRUW� GH� UHDOL] ULOH� SHULRDGHORU� DQWHULRDUH� úL�QHFHVDUXO�SUHVWDELOLW��ÌQ�FRQVHFLQ ��VH�VWDELOHúWH�PRGLILFDUHD�DEVROXW ��∆N), SH�WRWDO�SHUVRQDO�úL�FDWHJRULL�

∆N = N1 – N0, în care:

N �QXP UXO�GH�SHUVRQDO��PHGLX�VDX�VFULSWLF�� UHDOL]DW� ���� úL�FHO�GLQ�ED]D�GH�FRPSDUD LH�����

3H� ED]D� GDWHORU� IXUQL]DWH� GH� GLUHF LD� GH� UHVXUVH� XPDQH� GLQ� FDGUXO�întreprinderii, LQIRUPD LLOH� QHFHVDUH� DQDOL]HL� SRW� IL� VWUXFWXUDWH� DVWIHO� (tabelul 6.1):

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Tabelul 6.1.

3HULRDGD�FXUHQW 5HDOL] UL�

perioada SUHFHGHQW 3UHY ]XW Realizat

Nr. crt.

Categorii de personal

Nr. % Nr. % Nr. % 1. Muncitori, 840 80,8 645 77,7 710 83,2 din care: a. direct productivi 645 62,0 505 60,8 570 66,8 b. indirect productivi 112 10,8 80 9,6 78 9,1 c. GHVHUYLUH�JHQHUDO 83 8,0 60 7,3 62 7,3 2. 3HUVRQDO�WHKQLF�úL�GH�FHUFHWDUH� 130 12,5 125 15,1 85 10,0 din care: a. de cercetare 70 6,7 90 10,8 68 7,6

3. Personal de conducere úL�DGPLQLVWUD LH

70 6,7 60 7,2 58 6,8

4. TOTAL PERSONAL 1040 100 830 100 853 100

5. Cifra de afaceri – mil.lei �SUH XUL�FRPSDUDELOH�

8800 x 11440 x 11772 x

&RPSDUDWLY� FX� SHULRDGD� SUHFHGHQW �� VH� SUHYHGH� R� UHducere a SHUVRQDOXOXL�FX�SHVWH����������SHUVRDQH���vQ�FRQGL LLOH�HVWLP ULL�XQHL�FUHúWHUL�D� FLIUHL� GH� DIDFHUL� �vQ� SUH XUL� FRPSDUDELOH�� FX� ����� (YLGHQW�� R� DVHPHQHD�VLWXD LH� HVWH� XUPDUHD� XQRU� P VXUL� SUHFRQL]DWH� GH� VWUXFWXUDUH�� GH� VSRULUH� D�HILFLHQ HL�HFRQRPLFH��$FHVW�OXFUX�SRDWH�IL�SXV�vQ�HYLGHQ �úL�SULQ�PRGLILF ULOH�SUHY ]XWH� D� VH� SURGXFH� vQ� VWUXFWXUD� SHUVRQDOXOXL�� UHVSHFWLY�PHQ LQHUHD� XQHL�ponderi ridicate a muncitorilor direct productivi (în defavoarea celor indirect SURGXFWLYL�úL�GH�GHVHUYLUH�JHQHUDO ��úL�D�SHUVRQDOXOXL�WHKQLF�úL�GH�FHUFHWDUH��FX�R�LPSRUWDQW �VFKLPEDUH�vQ�VWUXFWXUD�DFHVWXLD� /D� VIkUúLWXO� H[HUFL LXOXL�� SUHYHGHULOH� VXQW� UHDOL]DWH� SDU LDO�� FX� XQHOH�DFFHQWH�QHJDWLYH�FXP�DU�IL�GH�H[HPSOX��VF GHUHD�FRQVLGHUDELO �D�SHUVRQDOXOXL�de cercetare. Într-R� DVHPHQHD� VLWXD LH�� vQ� DFWLYLWDWHD� SUDFWLF � GH� DQDOL] � VH�PHQ LRQHD] �FDX]HOH�FDUH�DX�FRQGXV�OD�QHUHDOL]DUHD�P VXULORU�SUHFRQL]DWH��FX�SUHFL]DUHD�JUDGXOXL�GH�LPSOLFDUH�GLUHFW �D�FRPSDUWLPHQWHORU�U VSXQ] WRDUH�vQ�YHGHUHD� vQWUHSULQGHULL�P VXULORU� FDUH� VH impun în cadrul gestiunii interne a întreprinderii. ÌQ�FD]XO�HIHFWX ULL�XQRU�VWXGLL��GH�VXELHF L�GLQ�DIDUD�XQLW LL��vQ�FDGUXO�DQDOL]HL�� VH� FRQVWDW � VLWXD LD� GDW �� I FkQGX-VH� vQV � FRPSDUD LL� FX� XQLW L�VLPLODUH� vQ� FHHD� FH� SULYHúWH� QXP UXO� úL� VWUXFWXUD� SHUVRQDOXOXL� úL� QLYHOXO� GH�productivitate.

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$úD�� GH� H[HPSOX�� DQDOL]D� VWUXFWXULL� SHUVRQDOXOXL� SRDWH� YL]D� JUXSDUHD�DFHVWXLD� vQ� IXQF LH� GH�PHVHULH�� YkUVW �� YHFKLPHD� WRWDO � vQ�PXQF �� VWDJLXO� vQ�FDGUXO� vQWUHSULQGHULL� úL� DOWH� FULWHULL�� ILHFDUH� DYkQG� R� VHPQLILFD LH proprie în DSUHFLHUHD�VLWXD LHL�H[LVWHQWH�OD�XQ�PRPHQW�GDW� 3HQWUX� SHUVRQDOXO� SURGXFWLY� úL� GH� GHVHUYLUH� JHQHUDO �� GLQDPLFD�DFHVWXLD� SRDWH� IL� XUP ULW � vQ� FRUHOD LH� FX� HYROX LD� SURGXFWLYLW LL� PXQFLL��stabilindu-VH�DVWIHO�R�PRGLILFDUH�UHODWLY �SH�ED]D�UHOD LHL�

N - N x IQ $VWIHO��vQ�H[HPSOXO�GDW��FRPSDUDWLY�FX�SHULRDGD�SUHFHGHQW �V-a SUHY ]XW�

4478800

11440840645 −=⋅− persoane

5HDOL] ULOH�VXQW�XUP WRDUHOH�

4148800

11772840710 −=⋅− SHUVRDQH�ID �GH�SHULRDGD�SUHFHGHQW

4611441

11772645710 +=⋅− persoane, comparativ cu prevederile, ceea ce

vQVHDPQ � F � SURGXFWLYLWDWHD� PXQFLL� QX� D� FUHVFXW� vQ� FRQIRUPLWDWH� FX�SUHYHGHULOH��IDSW�FH�VH�UHIOHFW �QHJDWLY�vQ�FRVWXO�SURGXF LHL� ����$QDOL]D�VWDELOLW LL�SHUVRQDOXOXL ÌQ� OHJ WXU �GLUHFW �FX�GLQDPLFD�SHUVRQDOXOXL�HVWH�VWDELOLtatea acestuia vQ�FDGUXO�vQWUHSULQGHULL��FDUH�FRQVWLWXLH�R�FRQGL LH�LPSRUWDQW �SHQWUX�XWLOL]DUHD�HILFLHQW �D�IRU HL�GH�PXQF � 0RELOLWDWHD� IRU HL� GH�PXQF � DSDUH� DWkW� VXE� IRUPD� LQWU ULORU�� FkW� úL� D�LHúLULORU��LQGLIHUHQW�GH�FDX]D�JHQHUDWRDUH��7RWXúL��WUHEXLH�V �VH�IDF �GLVWLQF LH�vQWUH�FLUFXOD LH�úL�IOXFWXD LH� &LUFXOD LD�IRU HL�GH�PXQF �UHSUH]LQW �PLúFDUHD�SHUVRQDOXOXL� vQ�FXUVXO�XQHL� SHULRDGH� �LQWU UL� úL� LHúLUL�� GHWHUPLQDW � GH� FDX]H� VRFLDO-economice �SHQVLRQDUH��GHFHVH��WUDQVIHUXUL��UHVWUkQJHUHD�DFWLYLW LL etc.). Pentru caracterizarea acestui fenomen se folosesc indicatorii:

♦ FRHILFLHQWXO�LQWU ULORU� �personal demediu Numarul

perioadei cursulin Intrari;

♦ FRHILFLHQWXO�SOHF ULORU� �personal demediu Numar

perioadei cursulin Plecari;

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♦ FRHILFLHQWXO�PLúF ULL�WRWDOH� �personal demediu Numar

IesiriIntrari +.

ÌQ�FDGUXO�SOHF ULORU�SRDWH�IL�UHPDUFDW �IOXFWXD LD�IRU HL�GH�PXQF ��FD�XQ�IHQRPHQ� QHQRUPDO�� UHSUH]HQWkQG� SOHF ULOH� GLQ� vQWUHSULQGHUL� I U � DSUREDUHD�FRQGXFHULL�vQWUHSULQGHULL�VDX�FD�XUPDUH�D�QHUHVSHFW ULL�OHJLVOD LHL�PXQFLL� &RHILFLHQWXO� GH� IOXFWXD LH� VH� VWDELOHúWH� FD� UDSRUW� vQWUH totalul celor SOHFD L�GLQ�FDX]HOH�PHQ LRQDWH�úL�QXP UXO�PHGLX�GH�SHUVRQDO�

Tabelul 6.2. N. crt.

Indicatori P0 P1

1. 2. 3.

4. 5.

6.

1XP U�PHGLX�GH�SHUVRQDO 1XP UXO�PHGLX�DO�LQWU ULORU 1XP UXO�PHGLX�DO�SOHF ULORU�

GLQ�FDUH��IOXFWXD LL &RHILFLHQWXO�LQWU Uilor &RHILFLHQWXO�SOHF ULORU�

GLQ�FDUH��IOXFWXD LL &RHILFLHQWXO�PLúF ULL�WRWDOH

1040 156 343 143 0,15 0,33 0,14 0,48

853 170 357 160 0,20 0,42 0,19 0,62

5H]XOW � F � GLQ� SXQFW� GH� YHGHUH� DO� VWDELOLW LL� VLWXD LD� V-D� vQU XW LW��vQWUXFkW�D�FUHVFXW�PLúFDUHD�WRWDO �úL�IOXFWXD LD� (IHFWXDUHD�XQRU�VWXGLL�FX�FDUDFWHU�VRFLRORJLF��SRW�SXQH�vQ�HYLGHQ �úL�DVSHFWH�SULYLQG�LQWHQ LLOH�SHUVRQDOXOXL�vQ�FHHD�FH�SULYHúWH�U PkQHUHD�VDX�QX�vQ�FDGUXO� vQWUHSULQGHULL�� FX� PRWLYD LD� UHVSHFWLY �� $VHPHQHD� DVSHFWH� WUHEXLH�cunoscute de conducerea întreprinderii, în formularea politicii de personal. ����$QDOL]D�FDOLILF ULL�IRU HL�GH�PXQF 1LYHOXO�GH�FDOLILFDUH�D�SHUVRQDOXOXL�UHSUH]LQW �R�SUREOHP �GHRVHELW�GH�LPSRUWDQW �vQ�GLPHQVLRQDUHD�SURGXF LHL�úL�HYROX LD�SURGXFWLYLW L�PXQFLL. $QDOL]D� FDOLILF ULL� IRU HL� GH� PXQF � YL]HD] � GRX � DVSHFWH� GH� ED] ��UHVSHFWLY�� FDUDFWHUL]DUHD� VLWXD LHL� FDOLILF ULL� OD� XQ� PRPHQW� GDW�� HYROX LD�DFHVWXLD�úL�PRGXO�vQ�FDUH�HVWH�XWLOL]DW �IRU D�GH�PXQF �FDOLILFDW � ÌQ� VROX LRQDUHD� SULPXOXL� DVSHFW�� VH� SRDWH� Dvea în vedere structura SHUVRQDOXOXL�SH�IRUPH�GH�SUHJ WLUH�úL�SHUIHF LRQDUHD�IRU HL�GH�PXQF �FDOLILFDW ��cum ar fi: � DEVROYHQ L�DL�úFROLORU�SURIHVLRQDOH� � XFHQLFL�OD�ORFXO�GH�PXQF � � DEVROYHQ L�DL�OLFHHORU�GH�VSHFLDOLWDWH�

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� DEVROYHQ L�DL�vQY PkQWXOXL�VXSHULRr; � DEVROYHQ L�DL�XQRU�FXUVXUL�GH�VSHFLDOL]DUH�HWF� 3HQWUX�FDUDFWHUL]DUHD�VLQWHWLF �D�QLYHOXOXL�GH�FDOLILFDUH�D�SHUVRQDOXOXL�VH�XWLOL]HD] �FRHILFLHQWXO�FDOLILF ULL�PHGLL��.���VWDELOLW�SH�ED]D�UHOD LHL�

∑∑ ⋅

=n

)kn(K ,

în care: n �QXP UXO�GH�SHUVonal pe categorii de încadrare; k = categoria de încadrare (în cazul în care se folosesc denumiri de FDWHJRULH�VSHFLDO �VXSHULRDU �HWF��VH�SURFHGHD] �OD�R�FRGLILFDUH�D�DFHVWRUD�� ÌQ�FHHD�FH�SULYHúWH�PRGXO�GH�IRORVLUH�D�IRU HL�GH�PXQF �FDOLILFDW �VH�poate�XWLOL]D�FRHILFLHQWXO�GH�FRQFRUGDQ ��.F���FDOFXODW�SH�ED]D�UDSRUWXOXL�

Kl

KKc = ,

în care: Kl �FRHILFLHQWXO�GH�FRPSOH[LWDWH�DO�OXFU ULORU��VWDELOLW�FX�DMXWRUXO�UHOD LHL�

( )∑

∑ ⋅=

Nh

tNhKl ,

în care: 1K �QXP UXO�GH�RUH�QRUPDWH�UHDOL]Dte pe categorii de încadrare a

OXFU ULORU� t �FDWHJRULD�GH�vQFDGUDUH�D�OXFU ULORU� ([HPSOLILFDUHD�PHWRGRORJLHL�GH�DQDOL] �LPSOLF �XUP WRDUHOH�LQIRUPD LL��WDEHOXO������

Tabelul 6.3. Categoria de încadrare a personalului respectiv a

OXFU WRULORU

1XP U�PXncitori Ore normate realizate

P0 P1 P0 P1 I II III IV V VI VII TOTAL

207 161 213 191 40 24 4

840

209 129 168 148 32 19 5

645

66.053 87.084 70.069 26.110 11.558 3.782 1.580

266.236

46.080 69.015 48.840 21.160 9.600 3.040 2.000

200.035 Σ (n ⋅ k) 2.304 1.872 x x Σ (Nh ⋅ t) x x 646.410 496.710

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17,148,2

9,2Kc13,1

43,2

74,2Kc

48,2200035

496710Kl9,2

645

1872K

43,2266236

646410Kl74,2

840

2304K

10

11

00

====

====

====

5H]XOW �F �vQWUHSULQGHUHD�DUH�XQ�VXUSOXV�GH�IRU �GH�PXQF �FDOLILFDW ��vQ�UDSRUW�GH�QLYHOXO�WHKQLF�DO�OXFU ULORU�FDUH�WUHEXLH�UHDOL]DWH��IDSW�FH�FRQGXFH�OD� R� FUHúWHUH� UHODWLY � D�FKHOWXLHOLORU� FX� VDODULLOH�� FX� HIHFWHOH� FRUHVSXQ] WRDUH�asupra întregului sistem de indicatori economico-financiari. ����$QDOL]D�XWLOL] ULL�WLPSXOXL�GH�PXQF 8WLOL]DUHD� LQWHJUDO � D� WLPSXOXL� GH�PXQF � UHSUH]LQW � XQD� GLQ� ODWXULOH�LPSRUWDQWH�DOH�IRORVLULL�HILFLHQWH�D�IDFWRUXOXL�PXQF � 5HDOL]DUHD� XQHL� SURGXF LL� FkW� PDL� PDUL� HVWH� QHPLMORFLW� OHJDW � GH�IRORVLUHD�FRPSOHW �FX�PD[LP �HILFLHQ �D�IRQGXOXL�GH�WLPS�GH�PXQF � (FRQRPLVLUHD�WLPSXOXL�GH�PXQF �vQ�FXUVXO�SURFHVXOXL�GH�SURGXF LH�VH�SRDWH�UHDOL]D�SH�GRX �F L� a) SH�FDOH�H[WHQVLY ��SULQ�UHGXFHUHD�SLHUGHULORU�GH�WLPS�vQ�]LOH�VDX�vQ�RUH; b) SH�FDOH�LQWHQVLY ��SULQ�UHGXFHUHD�FKHOWXLHOLORU�GH�WLPS�GH�PXQF �SH�XQLWDWH�

GH�SURGXV��FUHúWHUHD�SURGXFWLYLW LL�PXQFLL�� $QDOL]D�IRORVLULL�WLPSXOXL�GH�PXQF �XUP UHúWH�GHVFRSHULUHD�UH]HUYHORU�H[LVWHQWH� SH� OLQLD� XWLOL] ULL� FRPSOHWH� D� WLPSXOXL� GLVSRQLELO�� SUHFXP� úL� D�FDX]HORU� XWLOL] ULL� LQFRPSOHWH� D� DFHVWXLD�� HYLGHQ LLQG�HIHFWHOH� HFRQRPLFH� DOH�PRELOL] ULL�UH]HUYHORU�H[LVWHQWH� ÌQ� DFHVW� VFRS�� VH� DUH� vQ� YHGHUH� HYROX LD� SRQGHULL� WLPSXOXL� HIHFWLY� vQ�fondul de timp maxim disponibil, comparativ cu perioadele precedente sau cu DOWH�XQLW L��FDOFXOkQGX-se gradul de utilizare a fondului maxim disponibil (Guf) raportând timpul efectiv lucrat (Te) la fondul de timp maxim disponibil (Tmax).

100maxT

TeGuf ⋅=

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Tabelul 6.4 - ore -

P0 P1 Nr. crt.

Indicatori ore % ore %

1. 2. 3.

Timp maxim disponibil Timp efectiv lucrat Timp nelucrat, din care: � concedii medicale � concedii maternitate � DFFLGHQWH�GH�PXQF � evenimente � DEVHQ H�QHPRWLYDWH � cauze independente de

VDODULD L��OLSV �PDWHULH�SULP ��RSULUL�DFFLGHQWDOH�etc.)

1.579.200 1.493.520

85.680

21.420 4.284 3.427 5.147

34.272 17.130

100 94,6 5,4

25 5 4 6

40 20

1.334.800 1.293.620

41.180

8.236 1.647

827 1.647

18.531 10.295

100 96,9 3,1

20 4

4 45 25

5H]XOW �R�FUHúWHUH�D�JUDGXOXL�GH�XWLOL]DUH�D�IRQGXOXL�PD[LP�GLVSonibil, ceea ce este un rezultat pozitiv. S-DX�SURGXV�VFKLPE UL�úL�vQ�VWUXFWXUD�WLPSXOXL�nelucrat, respectiv, sporirea timpului nelucrat din cauze independente, ceea ce GHQRW �GHILFLHQ H�GH�PDQDJHPHQW� În cadrul analizei, un accent deosebit se pune pe stabilitatea cauzelor FDUH�DX�GHWHUPLQDW�XWLOL]DUHD�LQFRPSOHW �D�WLPSXOXL�PD[LP�GLVSRQLELO��ÌQ�DFHVW�VHQV� VH� XUP UHúWH� VWUXFWXUD� WLPSXOXL� QHXWLOL]DW� SH� FDX]H� LQGHSHQGHQWH� GH�SHUVRQDO�úL�GHSHQGHQWH�GH�DFHVWD� În cadrul celei de-D�GRXD� JUXSH��R� DWHQ LH�GHRVHELW � WUHEXLH� DFRUGDW �WLPSXOXL� QHOXFUDW� GLQ� FDX]D� JUHYHORU� �FRQIOLFWHORU� GH� PXQF ��� VWDELOLQGX-se QXP UXO� PHGLX� GH� ]LOH� GH� JUHY �� 6F GHUHD� DFHVWXL� LQGLFDWRU�� PDUFKHD] � R�FUHúWHUH� D� JUDGXOXL� GH� VDWLVIDFHUH� D� UHYHQGLF ULORU� VLQGLFDOH� MXVWLILFDWH� úL� vQ�consecin �R� vPEXQ W LUH�D�FOLPDWXOXL�VRFLDO�GH�PXQF ��FX�HIHFWHOH�SR]LWLYH�care decurg. 0RGLILFDUHD� JUDGXOXL� GH� XWLOL]DUH� D� WLPSXOXL� GH� PXQF � VH� UHIOHFW �asupra: a) YDORULL�SURGXF LHL�H[HUFL LXOXL�

( ) 0011 whNhNhN − , unde: Nh0 �QXP UXO�PHGLX�GH�RUH�OXFUDWH� b) YDORULL�DG XJDWH�

( ) 00011 whNhNhN γ⋅− , în care: γ0 �YDORDUHD�DG XJDW �OD���OHX�SURGXF LH�D�H[HUFL LXOXL�

Page 9: Capitolul 6 - Analiza Gestiunii Resurselor Umane

c) cifrei de afaceri

( )0

00011 Qe

CAwhNhNhN ⋅− .

d) UH]XOWDWXOXL�H[SORDW ULL� ( ) 00011 RwhNhNhN ⋅− ,

în care: R0 = profitul la 1 leu CA. e) cheltuielilRU�OD������OHL�SURGXF LH�SULQ�LQWHUPHGLXO�FKHOWXLHOLORU�IL[H�

1000whNhN

F1000

whNhN

F

001

0

011

0 ⋅⋅⋅

−⋅⋅⋅

3ULQ�LQWHUPHGLXO�DFHVWRU�LQGLFDWRUL��LQIOXHQ HOH�SRW�IL�H[WLQVH�úL�DVXSUD�altora, cum ar fi: � UDWD�UHQWDELOLW LL�ILQDQFLDUH�D�FDSLWDOXOXL�SHUPDQHQW�úL�SURSULX� � indicatorL�GH�HILFLHQ �D�HOHPHQWHORU�GH�DFWLY�HWF� (IHFWHOH� HFRQRPLFH� DVXSUD� LQGLFDWRULORU� PHQ LRQD L�� SRW� IL� VHSDUDWH�SH�ILHFDUH�FDX] �vQ�SDUWH�FDUH�D�GHWHUPLQDW�XWLOL]DUHD�LQFRPSOHW �D�WLPSXOXL�GH�PXQF � 8WLOL]DUHD� WLPSXOXL� GH� PXQF � HVWH� LQIOXHQ DW � úL� GH� gradul de conflictualitate�GLQWUH�VDODULD L��VLQGLFDWH��úL�FRQGXFHUH��3HQWUX�FDUDFWHUL]DUHD�XQHL�DVHPHQHD�VLWXD LL�VH�IRORVHVF�PDL�PXO L�LQGLFDWRUL��FXP�VXQW� � QXP U�GH�JUHYH��GLQ�FDUH�

- spontane; - de avertisment; - generale.

� QXP UXO� WRWDO� GH� ]LOH� JUHY � �GXUDWD� JUHvei ⋅� QXP UXO� GH� SDUWLFLSDQ L� ⋅ QXP UXO�GH�JUHYH��

� JUDGXO� GH� LPSRUWDQ � D� JUHYHL� OD� QLYHOXO� vQWUHSULQGHULL� �

=salariati de lNumar tota

grevisti de Numar.

3HQWUX�WRDW �SHULRDGD�VH�UHFRPDQG �UHOD LD�

disponibil maxim Timpul

greva zile de lNumar tota.

� QXP U�PHGLX�GH�RUH�JUHY �SH�XQ�JUHYLVW��UHVSHFWLY�Se un salariat. $JUDYDUHD�VW ULL�GH�FRQIOLFWXDOLWDWH�DUH�LPSOLFD LL�DVXSUD�UHOD LLORU�GH�

colaborare a firmei cu partenerii.

Page 10: Capitolul 6 - Analiza Gestiunii Resurselor Umane

�����$QDOL]D�HILFLHQ HL�PXQFLL��XWLOL] ULL�UHVXUVHORU�XPDQH�

3HQWUX� FDUDFWHUL]DUHD� úL� DQDOL]D� HILFLHQ HL� PXQFLL� VH� IRORVHVF� PDL�mXO L�LQGLFDWRUL�GLQWUH�FDUH��vQ�SULQFLSDO��VH�XWLOL]HD] �

♦ productivitatea muncii; ♦ profitul pe salariat. 3URGXFWLYLWDWHD�PXQFLL� HVWH� GHILQLW � vQ� OLWHUDWXUD� GH� VSHFLDOLWDWH�� FD�

ILLQG� IRU D� SURGXFWLY � D� PXQFLL�� DGLF � DFHD� FDSDFLWDWH� �SRVLELOLWDWH�� D�factoruluL� PXQF � GH� D� FUHD�� vQWU-R� SHULRDG � GH� WLPS�� XQ� DQXPLW� YROXP� GH�EXQXUL�úL�GH�D�SUHVWD�DQXPLWH�VHUYLFLL�

ÌQ� XOWLP � LQVWDQ �� FDUDFWHUL]HD] � HILFLHQ D� FX� FDUH� HVWH� FKHOWXLW � R�DQXPLW �FDQWLWDWH�GH�PXQF �

ÌQ� FDGUXO� DQDOL]HL� SURGXFWLYLW LL� PXQFLL� SRW� IL� LQGLYLdualizate XUP WRDUHOH�SUREOHPH�

������$QDOL]D�SURGXFWLYLW LL�PXQFLL�SH�ED]D�LQGLFDWRULORU�YDORULFL�úL�

fizici

ÌQ�SUDFWLF ��SHQWUX�DQDOL]D�SURGXFWLYLW LL��VH�XWLOL]HD] �XQ�VLVWHP�GH�indicatori pULQ� FDUH� VH� H[SULP � ILH� FDQWLWDWHD� GH� SURGXVH� RE LQXWH� FX� R�DQXPLW � FKHOWXLDO � GH� PXQF �� ILH� FKHOWXLDOD� GH� PXQF � HIHFWXDW � SHQWUX�RE LQHUHD�XQHL�XQLW L�GH�SURGXV� ÌQ�SULPXO�FD]��SURGXFWLYLWDWHD�PXQFLL��:��VH�H[SULP �FD�UDSRUW�vQWUH�YROXPXO�SURGXF LHL��4��úL�FKHOWXLHOLOH�GH�PXQF ��7��HIHFWXDWH�

T

QW = , iar în cel de-DO�GRLOHD�FD]�VH�XWLOL]HD] �UDSRUWXO�LQYHUV��

Q

TW = .

Indicatori ai SURGXFWLYLW LL�

muncii

naturali

valorici (W)

FRPSOH L LQFRPSOH L

DQXDO ��:D�

]LOQLF ��:]�

RUDU ��:K�

3URGXF LD�H[HUFL LXOXL

Cifra de afaceri

9DORDUHD�DG XJDW

Page 11: Capitolul 6 - Analiza Gestiunii Resurselor Umane

În raport de cheltuielile�GH�PXQF �GHRVHELP� � SURGXFWLYLWDWHD� DQXDO – când cheltuielile de munF � VXQW� H[SULPDWH�

SULQ�QXP UXO�PHGLX�VFULSWLF��WRWDO�SHUVRQDO�VDX�PXQFLWRUL��

T

QWa = ;

� SURGXFWLYLWDWHD� ]LOQLF –� FkQG� FKHOWXLHOLOH� GH� PXQF � VXQW� H[SULPDWH�prin consumul de timp om-zile:

)zileom(T

QzW

−= ;

� SURGXFWLYLWDWHD�RUDU – când FKHOWXLHOLOH�GH�PXQF �VXQW�H[SULPDWH�SULQ�consumul de timp în om-ore:

)oreom(T

QhW

−= .

3HQWUX�DQDOL]D�GLQDPLFLL�SURGXFWLYLW LL�PXQFLL�SH�ED]D�LQGLFDWRULORU�valoULFL�VXQW�QHFHVDUH�XUP WRDUHOH�date:

Tabelul 6.5 Nr. crt.

Indicatori *�+�,�- .�/10 Realizat %

1. 2. 3. 4. 5. 6. 7.

8.

9.

Cifra de afaceri – mil.lei – 2!354 67498�:�; 39<�=�> =�6 ; = ;

Total om-zile lucrate Total om-ore lucrate 2!354 6 3?>@4A8:@; 39:@8�B�; > 8�> 31C�6 =�D 8

Durata medie a zilei de lucru E16�F@:3GC�D ; H?; D =�D 8= =�I53?=�>

(Wa – mii lei) E16�F@:3GC�D ; H?; D =�D 8= B; > I?; C

(Wz – mii lei) E16�F@:3GC�D ; H?; D =�D 8= F�6�=�6

(Wh – mii lei)

11.440 830

190.900 1.489.020

230 7,8

13.783

59,23

7,59

11.772 853

191.925 1.381.860

225 7,2

13.800

61,33

8,52

102,9 102,8

x x

97,83 92,31

100,13

103,55

112,25

5H]XOW � F � WR L� LQGLFDWRULL� YDORULFL� vQUHJLVWUHD] � FUHúWHUL� ID � GH�QLYHOXO�SUHY ]XW��GDU�vQ�SURSRU LL�GLIHULWH��$VWIHO� IWa < IWz��FD�XUPDUH�D�VF GHULL�QXP UXOXL�PHGLX�GH�]LOH�OXFUDWH��LDU IWz < IWh��GDWRULW �PLFúRU ULL�GXUDWHL�PHGLL�D�]LOHL�GH�OXFUX� Efectul acestor fenomene asupra productivLW LL�DQXDOH��SRDWH�IL�SXV�vQ�HYLGHQ �SH�ED]D�UHOD LHL��:D� �1]�⋅ Nh ⋅ Wh. ÌQ�ED]D�GDWHORU�GLQ�WDEHOXO������VLWXD LD�VH�SUH]LQW �DVWIHO�

∆Wa = 13.800 – 13.783 = + 14 mii lei GLQ�FDUH�GDWRULW �PRGLILF ULL� � QXP UXOXL�PHGLX�GH�]LOH�OXFUDWH�

Nz1 ⋅ Nh0 ⋅ Wh0 – Wa0 = 225 ⋅ 7,8 ⋅ 7,59 – 13.783 = =13.320 – 13.783 = - 463 mii lei

Page 12: Capitolul 6 - Analiza Gestiunii Resurselor Umane

� duratei medii a zilei de lucru: Nz1 ⋅ Nh1 ⋅ Wh0 – Nz1 ⋅ Nh0 ⋅ Wh0 = 225 ⋅ 7,2 ⋅ 7,59 – 13.320 =

= 12.296 –13.320 = - 1024 mii lei � SURGXFWLYLW LL�RUDUH�

Wa1 – Nz1 ⋅ Nh1 ⋅ Wh0 = 13.800 – 12.296 = + 1.504 mii lei 8WLOL]DUHD�LQFRPSOHW �D�WLPSXOXL�GH�PXQF ��LQFOXVLY�vQ�FDGUXO�]LOHL��D�FRQGXV� OD� GLPLQXDUHD� SURGXFWLYLW LL� DQXDOH� FX� ����� PLL� OHL� FHHD� FH�FRQVWLWXLH� R� UH]HUY � FDUH� WUHEXLH� V � ILH� SXV � vQ� YDORDUH� vQ� SHULRDGD�XUP WRDUH� Într-o FHUFHWDUH� vQ� GHWDOLX� SRDWH� IL� DERUGDW � úL� SUREOHPD� DQDOL]HL�SURGXFWLYLW LL� RUDUH�� ]LOQLFH�úL� DQXDOH�SULQ�SULVPD�VWUXFWXULL�SURGXF LHL� úL� D�SURGXFWLYLW LL�RUDUH�SH�SURGXVH�VDX�FDWHJRULL�GH�DFWLYLW L��ÌQ�DFHVW�VFRS�VXQW�QHFHVDUH�GDWHOH�GLQ�WDEHOXO�XUP WRU (tabelul 6.6.):

Tabelul 6.6

6WUXFWXUD�SURGXF LHL 3URGXFWLYLWDWHD�RUDU �

pe produse – mii lei - Nr. crt.

Produse (grupa

de produse) P0 P1 P0 P1

Productivitatea RUDU �

UHFDOFXODW �

(Wh’) 1. 2. 3. 4.

A B C D

20,5 18,0 30,0 31,5

15,0 21,0 25,0 39,0

20 28 40 55

38 27 43 52

3 5,88 10,00 21,45

TOTAL 100 100 38,47 42,40 40,33

127 : a) SURGXFWLYLWDWHD�RUDU �UHFDOFXODW �VH�VWDELOHúWH�SH�ED]D�VWUXFWXULL�HIHFWLYH�

úL�SURGXFWLYLWDWHD�RUDU �SH�SURGXVH� Ex. A = 0,15 ⋅ 20 = 3 mii lei b) 6WUXFWXUD�SURGXF LHL�VH�GHWHUPLQ �SH�ED]D�HYDOX ULL�SURGXF LHL�vQ�WLPS�GH�

PXQF �

Pentru P0, ∑=

00

000 tq

tqg ,

în care: t = timpul consumat pe produs; q �FDQWLWDWHD�IDEULFDW ��UHVSHFWLY�YkQGXW ��GDF �VH�RSHUHD] �FX�FLIUD�

de afaceri.

Page 13: Capitolul 6 - Analiza Gestiunii Resurselor Umane

ÌQ�FRQVHFLQ ��PRGLILFDUHD�SURGXFWLYLW LL�RUare de 3,93 mii lei (42,4 –��������VH�H[SOLF �SULQ�LQIOXHQ D� � VWUXFWXULL�SURGXF LHL�

Wh’ – Wh0 = 40,33 – 38,47 = + 1,86 mii lei � SURGXFWLYLW LL�RUDUH�SH�SURGXVH�

Wh1 – Wh’ = 42,4 – 40,33 = + 2,07 mii lei 'DWHOH� DWHVW � IDSWXO� F � GRDU� ����GLQ�FUHúWHUHD� SURGXFWLYLW LL� RUDUH�HVWH� UH]XOWDWXO� VSRULULL� HILFLHQ HL� SH� SURGXVH�� UHVWXO� ILLQG� HIHFWXO� RULHQW ULL�VSUH� SURGXVH� FDUH� QHFHVLW � R� PDQRSHU � PDL� UHGXV �� ID � GH� PHGLD� SH�întreprindere. 1) 3HQWUX�SURGXFWLYLWDWHD�]LOQLF �VH�DUH�vQ�YHGHUH�UHOD LD�

Wz = Nh ⋅ Wh În coQVHFLQ ��IDFWRULL�GH�LQIOXHQ �VXQW� � durata medie a zilei de lucru

(Nh1 – Nh0) Wh0 � VWUXFWXUD�SURGXF LHL

Nh1 (Wh′ – Wh0) � SURGXFWLYLWDWHD�RUDU �SH�SURGXVH

Nh1 (Wh1 – Wh′) ,DU�OD�SURGXFWLYLWDWHD�DQXDO �VH�DQDOL]HD] �SH�ED]D�UHOD LHL�

Wa = Nz ⋅ Nh ⋅ Wh O asePHQHD� DSURIXQGDUH� D� FHUFHW ULL�� SHUPLWH� IRUPXODUHD� GH�FRQFOX]LL� úL� DVXSUD� PRGXOXL� GH� XWLOL]DUH� D� WLPSXOXL� GH� PXQF � vQ� FDGUXO�XQLW LL��vQ�ED]D�F URUD�V �VH�DGRSWH�GHFL]LLOH�FRUHVSXQ] WRDUH� /LWHUDWXUD� GH� VSHFLDOLWDWH� SUH]LQW � PRGDOLW L� GH� DQDOL] � SH� ED]D SURGXFWLYLW LL�PDUJLQDOH��:P���FDOFXODW �SH�ED]D�UHOD LHL�

T

QWm

∆∆=

ÌQ�DFHVW�IHO��VH�FXDQWLILF �VSRUXO�GH�SURGXF LH�RE LQXW�SH�VHDPD�XQHL�FDQWLW L�VXSOLPHQWDUH�GH�PXQF � &X� DMXWRUXO� SURGXFWLYLW LL� PDUJLQDOH�� VH� SRDWH� FDUDFWHUL]D�elastiFLWDWHD�SURGXF LHL��(���FDUH�UHIOHFW �FUHúWHUHD�SURFHQWXDO �D�SURGXF LHL�OD�R�PRGLILFDUH�FX�XQ�SURFHQW�D�IDFWRUXOXL�GH�PXQF �

W

Wm

T

T

Q

Q

T

TQ

Q

E =∆

⋅∆=∆

=

Page 14: Capitolul 6 - Analiza Gestiunii Resurselor Umane

3H�ED]D�XQXL�úLU�GH�GDWH�UH]XOWDWH�vQ�XUPD�XQRU�FHUFHW UL��VH�SRDWH�VWDELOL�zona în care productivitatea PDUJLQDO � DWLQJH� YDORDUHD�PD[LP �� GXS �FDUH�� R�VSRULUH�D�IDFWRUXOXL�PXQF ��FRQGXFH�OD�R�GLPLQXDUH�D�SURGXFWLYLW LL�PHGLL� $QDOL]D� SURGXFWLYLW LL� PXQFLL� SRDWH� IL� DERUGDW � úL� SULQ� SULVPD�UHOD LHL�GLQWUH�vQ]HVWUDUHD�WHKQLF �úL�HILFLHQ D�XWLOL] ULL�ED]HL�PDteriale. În acest scop pot fi folosite mai multe modele multiplicative:

a) Mf

CA

N

Mf

N

CA ⋅= ;

b) ’

Mf

CA

Nm

Mf

N

Nm

N

CA ⋅⋅= ;

c) ’

Mf

CA

Mf

Mf

Nm

Mf

Nm

CA ⋅⋅= ;

d) Qe

CA

’Mf

Qe

Mf

’Mf

N

Mf

N

CA ⋅⋅⋅= .

6HPQLILFD LD�UDSRDUWHORU�HVWH�XUP WRDUHD�

N

CA = productivitatea� DQXDO � FDOFXODW � SH� ED]D� FLIUHL� GH� DIDFHUL� vQ� QXP UXO�

PHGLX�GH�VDODULD L��1��

N

Mf � JUDGXO� GH� vQ]HVWUDUH� WHKQLF � FDOFXODW� SH� ED]D� YDORULL� PHGLL� DQXDOH� D�

mijloacelor fixe (Mf);

Mf

CA = randamentul mijloacelor fixe;

N

Nm �VWUXFWXUD�SHUVRQDOXOXL�vQ�IXQF LH�GH�QXP UXO�PHGLX�GH�PXQFLWRUL��1P��

úL�WRWDOXO�SHUVRQDOXOXL�

Nm

Mf ’

�JUDGXO�GH�vQ]HVWUDUH�WHKQLF �D�PXQFLWRULORU�vQ�IXQF LH�GH�PLMORDFHOH�IL[H�

active (Mf’);

Page 15: Capitolul 6 - Analiza Gestiunii Resurselor Umane

’Mf

CA = randamentul mijloacelor fixe active;

Mf

Mf ’

�FRPSR]L LD�WHKQRORJLF �D�FDSLWDOXOXL�IL[�

6.5.2 Analiza efectelor economico-ILQDQFLDUH� DOH� PRGLILF ULL�

SURGXFWLYLW LL�PXQFLL�

0RGLILFDUHD� SURGXFWLYLW LL�PXQFLL� DUH� XQ� FRPSOH[� GH� Hfecte, care se HYDOXHD] �FX�DMXWRUXO�XQHL�PHWRGRORJLL�VWDELOLW � vQ�IXQF LH�GH�PRGXO�GH�FDOFXO� úL�H[SULPDUH�D�DFHVWXLD� $VWIHO�� vQ� FD]XO� GHWHUPLQ ULL� SH� ED]D� LQGLFDWRULORU� YDORULFL� �SURGXF LD�H[HUFL LXOXL���PRGLILFDUHD�SURGXFWLYLW LL�PXQFLL��VH�UHIOHFW �în: a) SURGXF LD�H[HUFL LXOXL�

T1(Wh1 – Wh0) b) YDORDUHD�DG XJDW �

T1(Wh1 – Wh0) ⋅ γ0 c) cifra de afaceri:

0

0011 Qe

CA)WhWh(T ⋅−

d) rezultatul aferent cifrei de afaceri:

00

0011 R

Qe

CA)WhWh(T ⋅⋅−

e) FKHOWXLHOLOH�FX�SHUVRQDOXO�OD������OHL�FLIU �GH�DIDFHUL��&V��

0W

0 CsI

Cs −

în care:

IW �VH�FDOFXOHD] �SH�ED]D�UHOD LHL� 100Wa

Wa

0

1 ⋅

f) FKHOWXLHOLOH�IL[H�OD������OHL�FLIU �GH�DIDFHUL�

1000WhT

F1000

WhT

F

01

0

11

0 ⋅−⋅

Page 16: Capitolul 6 - Analiza Gestiunii Resurselor Umane

3ULQ� LQWHUPHGLXO� DFHVWRU� LQGLFDWRUL� VH� SRW� VWDELOL� úL� HIHFWHOH� SURSDJDWH�asupra altor indicatori economico-financiari. ([SULPDUHD� SURGXFWLYLW LL� PXQFLL� vQ� XQLW L� QDWXUDOH�� FD� GH� H[HPSOX�timpul consumat pe unitate de produs, se poate determina prin efectul asupra: a) costului pe unitate de produs:

0W

0 chsI

chs −

unde: chs0 = cheltuielile cu salariile;

IW �LQGLFHOH�SURGXFWLYLW LL�PXQFLL�VWDELOLW�SH�ED]D�UHOD LHL�1

0

t

t.

b) profitul aferent produsului

10W

0 qchsI

chs ⋅

−−

������$QDOL]D�HILFLHQ HL�UHVXUVHORU�XPDQH�SH�ED]D�SURILWXOXL�

pe salariat Profitul pe salariat, resSHFWLY� UH]XOWDWXO� GLQ� H[SORDWDUH�� UHSUH]LQW � XQ�LQGLFDWRU�VHPQLILFDWLY�SHQWUX�FDUDFWHUL]DUHD�HILFLHQ HL�PXQFLL�� vQWUXFkW�SXQH� vQ�HYLGHQ � OHJ WXUD� GLQWUH� vQ]HVWUDUHD� WHKQLF �� HILFLHQ D� XWLOL] ULL� DFHVWHLD� úL�productivitatea muncii. Literatura de specialitaWH�UHFRPDQG �PDL�PXOWH�PRGHOH�GH�DQDOL] ��$VWIHO�

a) CA

RE

N

CA

N

RE ⋅= �� $FHVW� PRGHO� H[SULP � FRUHOD LD� GLQWUH� SURGXFWLYLWDWHD�

PXQFLL�úL�UDWD�UHQWDELOLW LL�FRPHUFLDOH�

b) CA

RE

T

CA

N

T

N

RE ⋅⋅= ; T –�UHSUH]LQW �IRQGXO�GH�WLPS�H[SULPDW�vQ�RP-zile

sau om-ore;

c) CA

RE

Mf

CA

Mf

Mf

N

Mf

N

RE’

⋅⋅⋅=

ÌQ� ED]D� DFHVWRU� PRGHOH� SRDWH� IL� DQDOL]DW � HYROX LD� SURILWXOXL� GLQ�activitatea de exploatare pe salariat.

Page 17: Capitolul 6 - Analiza Gestiunii Resurselor Umane

������$QDOL]D�SRVLELOLW LORU�GH�VSRULUH�D�SURGXFWLYLW LL�PXQFLL 3URGXFWLYLWDWHD�PXQFLL�HVWH� LQIOXHQ DW �GH�XQ�FRPSOH[ de factori, care SRW�IL�JUXSD L�vQ� a) factori privind introducerea progresului tehnic; b) factori privind impactul managementului performant; c) IDFWRUL�GH�QDWXU �ELR-psiho-VRFLRORJLF � ÌQ� FDGUXO� ILHF UHL� JUXSH� VH� LGHQWLILF � úL� FXDQWLILF � GLIHULWH� P VXUL�tehnice��RUJDQL]DWRULFH�úL�GH�DOW �QDWXU �FDUH�SRW��FRQWULEXL�OD�VSRULUHD�HILFLHQ HL�muncii. $úD�� GH� H[HPSOX�� vQ� FDGUXO� SULPHL� JUXSH� VH� FXDQWLILF � HIHFWXO�PHFDQL] ULL� úL� DXWRPDWL] ULL� DQXPLWRU� RSHUD LL� GLQ� IOX[XO� WHKQRORJLF� DVXSUD�QLYHOXOXL�SURGXFWLYLW LL�SH�SURGXVH�úL�VWUXFWXUD�RUJDQL]DWRULF � În cadrul celei de-a doua grupe se pune un accent deosebit pe motivarea VDODULD LORU��FD�IDFWRU�HVHQ LDO�DO�vPEXQ W LULL�SHUIRUPDQ HORU��ÌQ�DFHVW�VHQV�HVWH�QHFHVDU�V �ILH�XUP ULWH�FkWHYD�HOHPHQWH��FXP�VXQW� � HYROX LD�FRUHOD LHL�GLQWUH�GLQDPLFD�SURGXFWLYLW LL�PXQFLL�úL�D�FkúWLJXOXL�

(salariului); � GLQDPLFD�VDODULLORU�vQ�UDSRUW�GH�HYROX LD�SUH XULORU��EXQXULORU�GH�FRQVXP�

curent; � UDSRUWXO� GLQWUH� VDODULXO�PLQLP� úL�PD[LP� �vQ� P VXUD� vQ� FDUH� HVWH� I FXW�

public); � raportul dintre diferite forme de salarizare (acord, regie, mixt etc.); � UDSRUWXO� GLQWUH� SDUWHD� IL[ � úL� YDULDELO � D� VDODULXOXL� XQRU� FDWHJRULL� GH�

personal; � FRWD�GH�SDUWLFLSDUH�D�VDODULD LORU�OD�FDSLWDOXO�VRFLDO�DO�vQWUHSULQGHULL� (YROX LD�DFHVWRU�LQGLFDWRUL�HVWH�GH�QDWXU �V �SXQ �vQ�HYLGHQ �JUDGXO�GH�PRWLYD LH�DO�SHUVRQDOXOXL�SHQWUX�RE LQHUHD�XQRU�UH]XOWDWH�VXSHULRDUH� ÌQ�FHHD�FH� SULYHúWH� D� WUHLD� JUXS �� DFHDVWD� HVWH� FHD�PDL� FRPSOH[ � úL�GLILFLO� GH� FXDQWLILFDW�� 7RWXúL�� QXPHURDVH� VWXGLL� VRFLRORJLFH� DX� LGHQWLILFDW�VROX LL�SUDFWLFH�SHQWUX�YDORULILFDUHD�SRWHQ LDOXOXL�VDODULD LORU�vQ�DFWLYLWDWHD�SH�FDUH� R� GHVI úRDU �� 7UHEXLH� PHQ LRQDW� IDSWXO� F � DVXSUD� SURGXFWLYLW LL�LQGLYLGXOXL� LQIOXHQ HD] � IDFWRUL� GH� QDWXU � VRFLDO � FXP� DU� IL�� FRQGL LLOH� GH�YLD ��VRFLR-culturale, mediul familial,�FRQGL LLOH�GH�PXQF �HWF� $VLJXUDUHD� GH� F WUH� DQJDMDWRU� D� XQRU� FRQGL LL� QRUPDOH� GH� PXQF ��YHQLWXUL�FRUHVSXQ] WRDUH�DFWLYLW LL�GHSXVH��SUHFXP�úL�XQHOH�IDFLOLW L�VRFLDOH�VXQW�GH�QDWXU �V �VWLPXOH]H�DFWLYLWDWHD�ILHF UXL�DQJDMDW�

Page 18: Capitolul 6 - Analiza Gestiunii Resurselor Umane

$SOLFD LL�úL�vQWUHE UL 1.�6 �VH�DQDOL]H]H�HYROX LD�VWDELOLW LL�SHUVRQDOXOXL�úWLLQG�F �

-persoane - Nr. crt.

Indicatori An

precedent An

curent 1. 1XP UXO�PHGLX�GH�SHUVRQDO 250 254 2. ,QWU UL�vQ�FXUVXO�SHULRDGHL 17 19 3. 3OHF UL��LHúLUL��vQ�FXUVXO�SHULRDGHL 54 21 3.1. 3OHF UL�GLQ�PRWLYH�QHMXVWLILFDWH��IOXFWXD LL� 21 5

2.� 6 � VH� GHWHUPLQH� FRQVHFLQ HOH� XWLOL] ULL� LQFRPSOHWH� D� WLPSXOXL� GH�PXQF � DVXSUD� SULQFLSDOLORU� LQGLFDWRUL� HFRQRPLFR� ILQDQFLDUL�� ,QWHUSUHWDUHD�rezultatelor.

Nr. crt.

Indicatori Simbol P0 P1

1 3URGXF LD�H[HUFL LXOXL��PLL�OHL� Qe 10.495.800 10.732.800 2 9DORDUHD�DG XJDW ��PLL�OHL� Qa 2.099.160 2.683.200 3 Cifra de afaceri (mii lei) CA 10.550.000 11.200.000 4 5H]XOWDWXO�H[SORDW ULL��PLL�OHL� RE 1.250.000 1.800.000 5 Suma cheltuielilor fixe (mii lei) F 3.200.000 3.600.000 6 1XP UXO�PHGLX�GH�VDODULD L��SHUV� Ns 210 215 7 1XP UXO�PHGLX�GH�RUH�OXFUDWH Nh 1960 1920 8 9DORDUHD�DG XJDW �OD���OHX�SURGXF LD�

H[HUFL LXOXL γ

9 3URILWXO�OD���OHX�FLIU �GH�DIDFHUL R 10 &KHOWXLHOL�IL[H�OD������OHL�SURGXF LD�

H[HUFL Lului (lei/1000) Cf1000

11 3URGXFWLYLWDWHD�PHGLH�RUDU �D�PXQFLL�FDOFXODW �SH�ED]D�SURGXF LHL�H[HUFL LXOXL�(mii lei)

Wh

3.� 6 � VH� GHWHUPLQH� LQIOXHQ D� SURGXFWLYLW LL� RUDUH� D� PXQFLL� DVXSUD�SURGXFWLYLW LL�PHGLL�DQXDOH�úL�V �VH�LQWHUSUHWH]H�FD]XO�LQIOXHQ HL�FX�VHPQXO�minus: „ leimiixWh −=∆ ”. 4.�6 �VH�GHWHUPLQH�LQIOXHQ D�JUDGXOXL�GH�vQ]HVWUDUH�WHKQLF �D�PXQFLL�DVXSUD�SURGXFWLYLW LL�DQXDOH��&D]XO�LQIOXHQ HL�FX�VHPQXO�Ä���´�

Page 19: Capitolul 6 - Analiza Gestiunii Resurselor Umane

5.�&H�VHPQLILFD LH�Dre coeficientul de elasticitate? 6. Ce este prodXFWLYLWDWHD�PDUJLQDO " 7.� $QDOL]D� IDFWRULDO � D� SURGXFWLYLW LL� PXQFLL�� XWLOL]kQG� PRGHOHOH�PXOWLSOLFDWLYH��,QWHUSUHWDUHD�HFRQRPLF �D�UH]XOWDWHORU�

Nr. crt. Indicatori Simbol P0 P1

1 Cifra de afaceri (mil lei) CA 30500 34000 2 Valoarea medie a mijloacelor fixe (mil lei) MF 20400 22000 3 Valoarea mijloacelor fixe active (mil lei) MF′ 15300 17600 4 3URGXF LD�H[HUFL LXOXL��PLO�OHL� Qe 31000 33500 5 1XP UXO�PHGLX�GH�SHUVRQDO��SHUV� N 280 275 6 1XP UXO�PHGLX�GH�PXQFLWRUL��SHUV� Nm 210 198 7 FRQGXO�WRWDO�GH�WLPS�GH�PXQF ��RUH-om) T 514500 543400 8 3URGXFWLYLWDWHD�PHGLH�RUDU ��PLL�OHL� Wh 59,28 62,57 9 9DORDUHD�DG XJDW ��PLO�OHL� Qa 10850 10050

10 Profitul aferent cifrei de afaceri (mil lei) Pr 3050 4080 11 Cheltuieli cu personalul (mil lei) Cs 10080 10230 12 Cheltuieli fixe (mil lei) F 6750 8840

13 &RPSR]L LD�WHKQRORJLF �D�FDSLWDOXOXL�IL[ MF

FM ′

14 Cheltuieli cu personalul la 1000 lei CA (lei/1000)

Cs1000

15 Cheltuieli fixe la 1000 lei CA (lei/1000) CF1000

16 3URILWXO�OD���OHX�FLIU �GH�DIDFHUL CA

Pr

17 Profitul pe salariat (mil lei/pers) N

Pr

8.�3H�ED]D�GDWHORU�GLQ�WDEHOXO�GH� OD�DSOLFD LD�QU�����V �VH�VWDELOHDVF �PRGLILFDUHD� SURGXFWLYLW LL� RUDUH� vQ� SULQFLSDOLL� LQdicatori economico-ILQDQFLDUL�úL�V �VH�LQWHUSUHWH]H�LQIOXHQ HOH�DFHVWHLD� 9.�8WLOL]kQG�LQGLFDWRULL�SUH]HQWD L�vQ�WDEHOXO�GH�OD�DSOLFD LD�QU�����V �VH�DQDOL]H]H�IDFWRULDO�HILFLHQ D�UHVXUVHORU�XPDQH�SH�ED]D�SURILWXOXL�SH�VDODULDW��folosind modelele multiplicative.

Page 20: Capitolul 6 - Analiza Gestiunii Resurselor Umane

10.�,QWHUSUHWD L�HFRQRPLF�XUP WRDUHOH�VLWXD LL� a) IWh = 112% unde: :K� �SURGXFWLYLWDWHD�RUDU �D�PXQFLL IT = 98% T �IRQGXO�WRWDO�GH�WLPS�GH�PXQF b) IN = 98% unde: N �QXP UXO�PHGLX�GH�SHUVRQDO IRE = 107% RE = rezultatul exploDW ULL c) ICA = 110% unde: CA = cifra de afaceri ICH = 107% CH = cheltuielile aferente cifrei de afaceri IN = 95% d) IWz = 104% unde: :]� �SURGXFWLYLWDWHD�PHGLH�]LOQLF �D�PXQFLL IWh = 107% e) IWa = 104% unde: Wa = productivitatea meGLH�DQXDO �D�PXQFLL IWh = 101% f) IImax = 98% unde: Tmax = timpul maxim disponibil ITe = 102% Te = timpul efectiv lucrat g) IKi = 104% unde: Ki �FRHILFLHQWXO�LQWU ULORU�GH�SHUVRQDO IKe = 103% Ke �FRHILFLHQWXO�SOHF ULORU�GH�SHUsonal h) INz = 94% unde: Nz = QXP UXO�PHGLX�GH�]LOH� OXFUDWH�GH�R�SHUVRDQ ��������

într-un an IWh = 108% IWa = 109%