How to calculate the proportion of personnel. How to calculate the percentage of workers

U The weight in any sphere is usually considered as the relation of the particular to the whole. Accounting is no exception. Here the share of income and expenses is calculated. Each of these operations has its own specifics and features. Neglect of the recommended rules inevitably leads to calculation errors. Their consequences can vary, from tax penalties to more serious sanctions against the taxpayer.

Calculation of the share of income: economic formula

In the economic field, specific gravity illustrates the value and significance of an object. The latter can be not only income, expenses, but also wages and taxes. Calculations are carried out using the same formula.

Calculation of the share of income involves dividing the sum of a separate column by the “total” indicator and multiplying by 100. A separate column corresponds to the indicator for which the specific weight is determined. In our case, this can be any of the income received by the business structure during the reporting period (income from core activities, investments, etc.).

The specific gravity is calculated taking into account derivatives and relative indicators. The latter are the intensity of development, implementation of the plan, etc. In fact, everything depends on the goal. Specific gravity is important for analyzing indicators and monitoring their dynamics. Using the above formula, you can calculate the share of certain categories of income in different periods for subsequent comparison of data.

Features of calculating specific gravity

Specific gravity is a relative indicator. It is displayed as a percentage. It is also possible to display it in fractions. The unit of measurement is determined by the very formulation of the concept.

As for the calculations themselves, everything depends on the accuracy of the input data. Accounting errors lead to distorted results. The relative indicator may be lower or higher than the real one. Both call into question the accuracy of analytics based on the data obtained.

Who will calculate the specific gravity?

Calculating the share of income is a task for. Before substituting values ​​into the formula, it would be a good idea to check the accounting status and the reliability of the data. Detected errors must be taken into account in calculations. Correcting indicators minimizes the risk of obtaining overestimated or underestimated results.

Is your accounting department overloaded with current work? Are you working with a private freelancer who cannot guarantee the accuracy of the calculations? Transfer the function to external control. Specialists from a specialized outsourcing company will perform the necessary calculation operations with a preliminary check of the accuracy of the input data. The customer company will depend on the volume, complexity of the work, and the inclusion of additional options.

Calculation of the share of income is carried out promptly. The resulting indicator can be used to assess the effectiveness of the economic activities of a business entity. But we do not recommend using it as the only criterion. Specific gravity, like other relative indicators, is characterized by some limitations. Accordingly, it is rational to consider it in conjunction with other relevant economic parameters. In this case, the analysis of the subject’s activities, income dynamics and operational efficiency will be competent, complete, and as informative as possible.

Despite the decrease in the share of specialists in 2011 to 38%, this group occupies a larger share in the personnel structure. How to calculate the proportion of personnel by age? Let's calculate the specific gravity (share) of each age group. Let's calculate the specific weight (share) of each level of education.

Features of calculating the share of the average number of employees

The structure of the enterprise is the composition of personnel by category and their share in the total number. The personnel structure can be calculated by the ratio of the number of certain categories of workers and the total number of certain categories of workers to the total number of percent at the enterprise. 1.3.2 Calculation of the number of employees by category. Attendance number is the number of employees who must report to work daily according to the standard.

The average headcount for the reporting period is calculated as the sum of the average headcount for each month of the reporting period and divided by the number of months of the reporting period.

Specific gravity - main working

If the proportion of core workers decreases, this leads to a decrease in the output of workers. At the same time, the share of main workers is 61 5%, auxiliary workers - 26 5% and engineering workers 12% of the total number. The actual technological labor intensity is determined on the basis of the volume of work and the working hours worked by the main workers.

Indicators
number and composition of the enterprise's employees.

The number of people present can be determined based on the percentage of absences from work. The personnel structure is characterized by the proportions of individual categories of workers in their total number. The qualification structure is determined by qualitative changes in labor potential (growth of skills, knowledge, skills) and reflects, first of all, changes in the personal characteristics of workers.

When planning and assessing PT, various indicators are used: production of marketable, gross, standard-net, sold products per employee of the main activity or worker. In table 4.2 provides an assessment of the provision of a conditional enterprise with employees and the structure of employees. 2. The actual personnel structure corresponds to the planned one: only in the categories of employees and specialists there are minor deviations in the actual share from the planned one. Table 4.5 provides information on the volume of production and the number of employees of the enterprise. The increase in output of 1 employee of the enterprise led to an increase in the volume of production at planned prices by 2536.1 thousand UAH. Data from the previously given table. 4.6 indicate that the structure of workers has deteriorated - the share of workers in the total number of personnel has decreased slightly. In addition to the volume of production, changes in payroll are influenced by the number of employees of the enterprise. In table 3.2 presents an analysis of the movement in the number of employees of the enterprise.

The number of employees is an important indicator of the state of the enterprise’s labor resources. It should be taken into account that an important condition for increasing production output is an increase in the total number of workers directly involved in production. The higher the proportion of workers in the total number of personnel, the more efficiently the enterprise’s labor resources are used. However, if the growth in production volume occurs mainly due to an increase in the number of workers, then this leads to a decrease in labor productivity and an increase in costs.

The average number of employees for the period is calculated based on the number of employees for each calendar day according to the working time sheet. Payroll employees who work part-time under employment contracts are included in the average payroll in proportion to the time worked at a part-time rate. Then the average number of part-time workers for the reporting month is determined in terms of full-time employment. The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner. Let’s assume that all employees on the payroll are included in the calculation of the average payroll number.

Calculating the proportion of workers is one of the most common calculations when studying personnel. Analysis of quantitative and qualitative indicators of personnel is very often used when writing coursework and dissertations. Therefore, we will try to consider further what options there may be for calculating the share of workers. In fact, the calculation of specific gravity is nothing more than the relative value of the structure (you can see more about the general rules for calculating this value). The structure of a phenomenon (specific gravity) is always calculated using the same formula.

The formula for calculating specific gravity is:

The calculation for each period is the same, so we present the calculation for 2009

Share of managers = 17 / 96 * 100 = 18%

Share of specialists = 38 / 96 * 100 = 40%

Share of employees = 19 / 96 * 100 = 20%

Share of workers = 14 / 96 * 100 = 14%

Specific gravity of MOP = 8 / 96 * 100 = 8%

The calculation results are entered into the table.

Table 1. Personnel structure of Quartz LLC

It should be noted that the share of specialists in 2011 decreased compared to 2009 and 2010 from 40% to 38%. But at the same time, in 2011 the share of employees was revealed to be up to 22%.

Figure 1. Personnel structure of Quartz LLC by category in 2009-2011

The figure shows that the main personnel at Quartz LLC are specialists, because The effective operation of the company and its profit depend on their work. Despite the decrease in the share of specialists in 2011 to 38%, this group occupies a larger share in the personnel structure.

Let's calculate the specific gravity (share) of each age group.

Specific gravity up to 25 = 67 / 223 * 100 = 30.0%

Specific gravity from 25 to 40 = 113 / 223 * 100 = 50.7%

Specific gravity from 40 to 50 = 26 / 223 * 100 = 11.7%

Specific gravity from 50 to 60 = 14 / 223 * 100 = 6.3%

Share over 60 = 3 / 223 * 100 = 1.3%

The calculation results are presented in Table 2.

Table 2. Age structure of personnel of Bright World LLC for the period 2011-2013.

As can be seen from Table 2, in Bright World LLC there are no significant fluctuations in age groups, however, one can notice a certain dynamics in the shares in the first two age groups - up to 25 years and from 25 to 45 years. The share of the group of employees under 25 years of age gradually increased from 2011 to 2013 and amounted to 31.3%, an increase compared to 2011 of 1.3%. At the same time, the share of the group aged 25 to 45 years gradually decreased and in 2011 amounted to 48.9%, a decrease in the share compared to 2011 of 1.8%. This dynamic suggests that employees who have some experience and are most likely dissatisfied with the remuneration policy are leaving the organization to a greater extent. The arrival of younger employees to replace those who left also confirms this fact. This is a disadvantage of the organization's personnel policy.

Personnel structure by education level

Let us analyze the structure of personnel by education, Table 3.

Let's calculate the specific weight (share) of each level of education.

Age structure of personnel in 2011.

Share of SP and CO = 24 / 223 * 100 = 10.80%

Share of NGOs = 33 / 223 * 100 = 14.8%

Share of SPO = 127 / 223 * 100 = 57.0%

Share of HPO = 39 / 223 * 100 = 17.5%

The calculation results are presented in Table 3.

Table 3. Personnel structure of Bright World LLC by education for 2011-2013.

As can be seen from Table 3, the structure of employees of Bright World LLC does not have any special changes. Over all three years, the largest share is occupied by employees with secondary vocational education (57.0-52.7%), the share of employees with higher education was 17.5 - 20.9%.

Let's calculate the share (share) of personnel by length of production experience.

Share of personnel by length of service in 2011.

Share up to 2 years = 112 / 223 * 100 = 50.2%

Specific gravity from 2 to 5 = 98 / 223 * 100 = 43.9%

Specific gravity from 5 to 10 = 11 / 223 * 100 = 4.9%

Specific gravity of 10 or more = 2 / 223 * 100 = 1.0%

The calculation results are presented in Table 4.

Table 4. Personnel structure of Bright World LLC by length of service for the period 2011-2013.

The largest share in terms of length of service, as can be seen from Table 4, in Bright World LLC is occupied by employees who have worked in the organization for no more than two years, this figure fluctuates at the level of 50-52%. This indicates that employees do not want to stay in the organization for a long time. There may be several explanations for this - low pay, low prestige, poorly structured reward system, etc. In addition, the proportion of employees who worked in the organization from 2 to 5 years decreased. During the period of downsizing, many workers found better-paying jobs.

Proportion of personnel by gender in 2011.

Proportion of men = 85 / 223 * 100 = 38.2%

Share of women = 138 / 223 * 100 = 61.8%

The calculation results are presented in Table 5.

Table 5. Personnel structure of Bright World LLC by gender for the period 2011-2013.

The share of men is at the level of 38%, the share of women is 62%, there are no significant changes in the shares by gender in the organization.

Specific gravity calculation is actively used in various fields. This indicator is used in economics, statistics, analysis of financial activities, sociology and other fields. We will tell you how to determine the specific gravity of a substance in this article. Sometimes this calculation is used in writing analytical sections of dissertations and term papers.

Specific gravity is a method of statistical analysis, one of the types of relative quantities. Less commonly, the indicator is called the share of the phenomenon, that is, the percentage of the element in the total volume of the population. Its calculations are usually carried out directly as a percentage using one or another formula, depending on what the specific gravity is being determined.

How to calculate the specific gravity of any substances or elements

Each thing or means has a certain set of characteristics. The main property of any substance is specific gravity, that is, the ratio of the mass of a particular object and the volume it occupies. We obtain this indicator based on the mechanical definition of substance (matter). Through it we move to the area of ​​qualitative definitions. The material is no longer perceived as an amorphous substance that tends to its center of gravity.

For example, all bodies of the solar system differ in their specific gravity, as they differ in their weight and volume. If we look at our planet and its shells (atmosphere, lithosphere and hydrosphere), it turns out that they differ in their characteristics, including specific gravity. Likewise, chemical elements have their own weight, but in their case it is atomic.

Share in the economy - formula

Many people mistakenly take the specific gravity of density, but these are two fundamentally different concepts. The first is not one of the physical and chemical characteristics and differs from the density indicator, for example, like weight from mass. The formula for calculating specific gravity looks like this: = mg / V. If density is the ratio of the mass of an object to its volume, then the desired indicator can be calculated using the formula = g.

Specific gravity is calculated in two ways:

• using volume and mass;
• experimentally, comparing pressure values. Here it is necessary to use the hydrostatic equation: P = Po + h. However, this method of calculating specific gravity is acceptable if all measured quantities are known. Based on the data obtained using the experimental method, we conclude that each substance that is in the vessels will have a different height and flow rate.

To calculate the specific gravity indicator, use another formula that we learned in school physics lessons. The Archimedes force, as we remember, is buoyant energy. For example, there is a load with a certain mass (we denote the load by the letter “m”), and it floats on the water. At the moment, the load is influenced by two forces - gravity and Archimedes. According to the formula, the Archimedes force looks like this: Fapx = gV. Since g is equal to the specific gravity of the liquid, we get another equation: Fapx = yV. It follows: y = Fapx / V.

Simply put, specific gravity is equal to weight divided by volume. Moreover, the formula can be presented in various interpretations. However, the content and calculation method will be the same. So, the specific gravity is equal to: divide a part of the whole by the whole and multiply by 100%. There are two important rules to remember when making calculations:

• The sum of all particles must always be equal to 100%. Otherwise, additional rounding should be done, and calculations should be carried out using hundredths.
• There is no fundamental difference in what exactly you are counting: population, income of the organization, manufactured products, balance sheet, debt, active capital, revenue - the calculation methodology will be the same: distributing the part by the total and multiplying by 100% = specific weight.

Examples of economic calculations of specific gravity

Let's give a clear example. The director of a wood processing plant wants to calculate the share of sales of a specific type of product - boards. He must know the sales value of a given product and the total volume. For example, a product is a board, beam, slab. Revenue from each type of product is 155 thousand, 30 thousand and 5 thousand rubles. The specific vaginal value is 81.6%, 15.8%, 26%. Consequently, the total revenue is 190 thousand, and the total share is 100%. To calculate the specific gravity of the board, divide 155 thousand by 190 thousand and multiply by 100. We get 816%.

Workers (personnel)

Calculating the proportion of workers is one of the most popular types of calculations when studying a group of workers. The study of qualitative and quantitative indicators of personnel is often used for statistical reporting of companies. Let's try to understand what options exist for calculating the proportion of personnel. The calculation of this indicator has the form of a relative value of the structure. Therefore, it is necessary to use the same formula: divide part of the whole (group of employees) by the whole (total number of employees) and multiply by 100%.

VAT deductions

To determine the share of tax deductions attributable to a certain amount of sales turnover, it is necessary to divide this number by the total amount of turnover and multiply the result by the amount of tax deductions attributable to the total amount of sales turnover. Specific gravity is calculated with an accuracy of at least four decimal places. And the amount of turnover is the number of the tax base and VAT calculated from this tax base, and the amount of decrease (increase) in the tax base.

On balance

The determination of balance sheet liquidity is based on a comparison of assets with liabilities for liabilities. Moreover, the first ones are distributed into groups according to their liquidity and placed in descending order of liquidity. And the latter are grouped in accordance with their maturity dates and arranged in ascending order of maturity. According to the degree of liquidity (the speed of transformation into cash equivalent), the organization’s assets are divided into:

• The most liquid assets (A1) are the entire set of cash items of the organization and short-term investments (securities). This group is calculated as follows: A1 = Money on the company’s balance sheet + Short-term investments.
• Operating assets (A2) - debt to debit, payments of which are expected within a year after the reporting date. Formula: A2 = Short-term accounts receivable.
• Slowly moving assets (A3) are components of the second asset of the balance sheet, including inventories, accounts receivable (with payments that will not be received earlier than in a year), VAT and other defensive assets. To get indicator A3 you need to sum up all the listed assets.
• Hard-to-sell assets (A4) are outside the current assets of the company’s balance sheet.

assets

To determine the specific indicator of any assets of an enterprise, you need to obtain the sum of all its assets. To do this, use the formula: A = B + C + D + E + F + G. Moreover, A is all the assets of the organization, its real estate, C is the total number of deposits, D is all machines and equipment; E - number of securities; F - cash available in the assets of the company; G-patents, company trademarks. Having the amount, you can find the share of a certain type of asset of the organization.

fixed assets

The share of various groups of fixed assets in the total value represents the structure of fixed assets. The share of fixed assets at the beginning of the year is calculated by dividing the value of fixed assets (on the balance sheet of the enterprise at the beginning of the year) by the amount of the balance sheet at the same point in time. First, you need to determine what the company's fixed assets are. This:

• real estate (workshops, industrial architectural and construction facilities, warehouses, laboratories, engineering and construction facilities, including tunnels, roads, overpasses, etc.);
• transmission devices (equipment for transporting gaseous, liquid substances and electricity, for example, gas networks, heating networks)
• machines and equipment (generators, steam engines, transformers, turbines, measuring instruments, various machines, laboratory equipment, computers and much more);
• vehicles (cars, motorcycles, passenger cars for transporting goods, trolleys)
• tools (except special tools and equipment)
• production means, inventory (racks, machines, work tables)
• household equipment (furniture, appliances);
• other fixed assets (museum and library materials).

expenses

When calculating the specific weight of expenses, parts of individual material or other (for example, raw materials) expenses are used. The calculation formula looks like this: expenses are divided by cost and multiplied by 100%. For example, the cost of production consists of the price of raw materials (150,000 rubles), employee salaries (100,000 rubles), energy costs (20,000 rubles) and rent (50,000 rubles). So, the cost is 320,000 rubles. And the share of expenses for salaries is 31% (100 / 320x100%), for raw materials - 47% (150 / 32x100%), for rent - 16% (50 / 320x100%), the balance - 6% falls on electrical costs.

How to automate calculations in Excel?

Specific gravity is determined by the ratio of the weight of matter (P) to the volume it occupies (V). For example, there are 85 students studying at the university, of which 11 passed the exam with “5”. How to calculate their share in an Excel table? You should set the percentage format in the cell with the result, then there will be no need to multiply by 100 - this, like conversion to percentages, happens automatically. We set in one cell (let's say R4C2) the values ​​85 in another (R4C3) - 11. In the resulting cell you should write the formula = R4C3 / R4C2.

how to calculate the share of accounts receivable formula Video.

Let's first find out what specific gravity is.

Specific gravity is the weight of a substance or material contained in one unit of quantity. Specific gravity can be expressed in grams per cubic centimeter or in kilograms per cubic meter.

To find out the specific gravity of a material, you need to first find out the weight of an example of the material, and later find out the quantity of this example. After this, you need to divide the weight of the example by its quantity and you will find the specific gravity value.

Let us, as an example, determine the specific gravity of a little-known metal, an example of which has dimensions: the length of the example is three centimeters, the width of the example is two centimeters and the thickness of the example is two centimeters.

First of all, using the weighing method, we determine the weight of the example in grams. Let's assume that the weight of the example is one hundred

Then we determine the quantity of the example. Multiplying its dimensions together, we take: three centimeters multiplied by two centimeters and multiplied by two centimeters equals twelve cubic centimeters.

This means the quantity of the example is twelve cubic centimeters.

Now, to find the specific gravity, let’s divide the weight of the example by its quantity. It turns out that one hundred grams divided by twelve cubic centimeters equals eight point three grams per cubic centimeter.

This way we were able to calculate the specific gravity of this material.

If the material from which the example is made is known, then the specific gravity can be found, for example, in a physics reference book, where there is a special table indicating the specific gravity of many known materials.

See, everything is quite easy!

Source: qalib.net

Calculations in Excel. Formulas.