Еconomic assessment of labour costs in regional timber industry complex productions on the inter-product analysis basis

Authors

DOI:

https://doi.org/10.17072/1994-9960-2019-2-349-365

Abstract

Determination of the ways to improve the efficiency of regional timber production complex requires the development of a methodological approach to the diagnosis of intra-complex imbalances, and a tool of inter-product balance and a system of private balances (core resources) can become the approach basis. The article discusses the problem of applying the balance method to the study of the main production of regional timber industry and the consumption of basic production resources. In particular, labour resources (direct and full labour costs) have been investigated on the basis of the inter-product balance of the timber industry complex of Arkhangelsk Region. The purpose of the research is to develop techniques for labour costs assessment in the regional timber industry complex production. The techniques will allow us to reveal different structural changes in the total labour costs on the interproduct balance. The object of the study is the relationship between the productions of the timber industry in Arkhangelsk region and its workforce. Direct and total labour costs in the main productions of the timber industry are considered to be the subject of the research. Economic and mathematical methods for inter-product balance development and local balances of labour resources and methods of inter-industrial analysis are used in the study. The novelty of the research concerns the application of the balance method to the study of the regional timber industry complex, in particular the development of an original inter-product balance of the timber industry complex and the system of local balances that will allow obtaining fundamentally new information about the production resources of the complex, and the efficiency of their application. Practical importance of the study concerns the idea that the developed method and the modified system of indicators of labour resources calculated on the inter-product balance basis will be useful for revealing intra-complex imbalances and for monitoring the development of the timber industry complex of Arkhangelsk region. Calculation methods for labour cost assessment indicators based on the model of inter-product balance may also be of interest when justifying the measures of regulatory impact on the activities of enterprises of other industrial complexes in the course of identification and analysis of the relevant intra-complex imbalances. Further studies will be devoted to the improvement of the model of inter-product balance to assess the balance of both the labour resources of the main industries of the regional timber industry, and fixed and current assets.

Keywords

timber industry complex, balance method, inter-product balance, development disproportions, coefficients of direct labour costs, coefficients of total labour costs, material costs, labour productivity, timber cutting, woodworking production, pulp and paper production

For citation

Myakshin V.N., Pesyakova T.N. Еconomic assessment of labour costs in regional timber industry complex productions on the inter-product analysis basis. Perm University Herald. Economy, 2019, vol. 14, no. 2, pp. 349–365. DOI 10.17072/1994-9960-2019-2-349-365

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Information about the Authors

  • Vladimir N. Myakshin, Northern (Arctic) Federal University named after M.V. Lomonosov

    Doctor of Economic Sciences, Associate Professor, Associate Professor at the Department of Economy and Entrepreneurship

  • Tatyana N. Pesyakova, Administration of Federal Tax Service of Arkhangelsk Region and Nenets Autonomous District

    Candidate of Economic Sciences, Deputy Head of the Department of Work with Taxpayers

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Published

2019-06-29

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Section

Enterprise economy and management of industrial enterprises, organizations, branches, complexes