Verimlilik eksenli işgücü maliyetlerinin analizi ve TUSAŞ Motor Sanayii A.Ş.(TEI)'de bir uygulama
Başlık çevirisi mevcut değil.
- Tez No: 51417
- Danışmanlar: - -
- Tez Türü: Yüksek Lisans
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1996
- Dil: Türkçe
- Üniversite: Anadolu Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 127
Özet
Özet yok.
Özet (Çeviri)
In the first chapter of our study, we have included the labor costs, productivity and work force productivity subjects and attempt to give general details. In the second chapter, the relation between labor costs and productivity has been analyzed, and the duration - wages related to labor costs have come to terms. The relation between duration and the productivity of the wages have been analyzed, and the situation of our country has been compared with European Union. In the third chapter, the goal of making work force productivity analysis at business level has been verbalized. The ratio of measuring the work force productivity and its meaning has been clarified. Special attention has been paid to obtain these data from financial records. In the fourth chapter, we have described the work force analysis implementation that we investigated at Tusaş Engine Industries Inc. (TEI). This chapter begins with introduction of TEI and continues with the productivity practices and ends with applications of work force productivity ratio.investments to be postponed. Especially the rapid increase of the labor costs has diminished the competitiveness of the business. The sequence of productivity-wages-labor cost has been changed by us to labor cost-wages- productivity and the costs have exceeded the increase of productivity. When you consider the productivity in business, you will notice the degree resulted from the effectiveness grade of using the first article and material, manpower, land, building, machinery, equipment etc. by the production process. There is a direct relationship between productivity and manpower which complies to the simple formula of the relation between input and output. The work force itself is an input. Besides this, there is a close association between effective use of other inputs (energy, raw material, material, equipment etc.) and the work force. Ineffective use of the work force decreases the productivity, which increases the costs. In order to decrease the raise in the costs, the businesses need to make a productivity analysis. A healthy work force and data required for productivity analysis is only possible with an effective operating financial information base/system. However,for many years the businesses have preferred to use their experiences of the past years when preparing their cost policy. The reason for that is the lack of understanding of the importance of finance and the fact that finance is only seen as an instrument to pay taxes. Far from its classic definition, finance is today defined as:“An evaluation and a communication system that provides economical and social data about a certain unit, to enable the users to make professional judgments and decisions, in order to make optimum distribution of sources possible, and help the organizations to achieve their goals.”1 Thus, we have based our study on this new definition of finance. 1 Nalan AKDO?AN-Hamdi AYDO?AN, Muhasebe Teorileri, (Ankara: A.Ü. Basımevi 1977) s.4.In the first chapter of our study, we have included the labor costs, productivity and work force productivity subjects and attempt to give general details. In the second chapter, the relation between labor costs and productivity has been analyzed, and the duration - wages related to labor costs have come to terms. The relation between duration and the productivity of the wages have been analyzed, and the situation of our country has been compared with European Union. In the third chapter, the goal of making work force productivity analysis at business level has been verbalized. The ratio of measuring the work force productivity and its meaning has been clarified. Special attention has been paid to obtain these data from financial records. In the fourth chapter, we have described the work force analysis implementation that we investigated at Tusaş Engine Industries Inc. (TEI). This chapter begins with introduction of TEI and continues with the productivity practices and ends with applications of work force productivity ratio.
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