trainnig_pics7provinces

Page 1

ภภภManagement Cockpit CD / ภ0 1 2ภ2 ภ3ภ45 4364 57 8 0 ภ1 ŕ¸

! "#$%& !

Thailand Productivity Institute

1

ภ! "# $ %& 'ภ(&ภภ$-. ! /*0 ! *+, 1 2 ? 4 $5 *+ # 1ภ"

( ) ( ) ภ( ) , !ภ' ( )

/ ( ) ภ/ ( ) / ! "#$%& !

Thailand Productivity Institute

()! *+ 1 10 8 2 20 0.5 0.1 80%

()! *+ 2 100 92 12 225 0.44 0.053 92% 2

- 67 / 8 *+ 4 &6 ! 9 9 ( ( ภ$,( ภ$,(+"+": : ( : : ( 2 2 6 ? 6 ? # # ! !;; 4 4 ' ' ?? < ! < ! /*/*0 0 ! ! ภ$,( ภ$,(+"+": : ( : : ( $/( $/(''"="= 4 4 $,( $,(+"+">> #!#!"",!,! ?8?8ภภ! ! < ! < ! /*/*0 0 ! ! "# " @A ภ"# " @A ภภภ> > 4 4 ' ' ?? # " @ # " @ ($($ 618 618&& 9 % 9 %''/& /& 4 4 'ภ( 'ภ(&&ŕ¸

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: ภ: ภ($($ 618 618 -- ! -- ! - - ''ภ(ภ(&&ŕ¸

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Thailand Productivity Institute

3

1! ŕ¸

10.45 .-12.00 . && ภภภภ&& ภภภภภภ!" !" ภภ! "#$%& !

Thailand Productivity Institute

4

1! ŕ¸

13.30 .-14.30 . !" !" ภภ( ( )) Case Case Study Study ภภ./ ./ !" !" 0 12 0 12 3 3 Factor Factor Analysis Analysis < - > < - > ! "#$%& !

Thailand Productivity Institute

5

ภ(Self Assessment) Benchmarking Tools ! /*0 ! ภ$,(+": : ( $/('"= 4 $,("+ 54 ! A =- ' 4 $5 * +

Benchmark Intra-industrial ! "#$%& !

Thailand Productivity Institute

Inter-industrial 6

ภ(Self Assessment) Productivity Management Cockpit CD

& ! # N , 'ภ(&ŕ¸

1

<=

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Thailand Productivity Institute

> <

7

ภ! "#"#

If we can’ can’t measure, we can’ can’t manage. If we can’ can’t manage, we can’ can’t improve.

! "#$%& !

Thailand Productivity Institute

8

"# !; 'ภ$,(+": : ( := ( 7 N

! O

O 3 > N 3 > ภ! ! Q ! L" 1Q R

O 3 > S! 1 > T U L" T V W

Productivity P R O D U C T IV IT Y *+# =' U 0 := - 6ภภ! ภO N L" M P ภ3 . 3 1 1 O 3 ภL" ! "#$%& !

Thailand Productivity Institute

, ! ภ' ! ภ3 . 3 2 ภL" M3 N L"

9

' ( ภ! "#"#

$ % &

ภภ,20 O "$/2+ 4 $ "* "# " @1 2 , !' *+&69# '1 '- ! - ' #(+' *+"* =49 A1 * U0 $#" ! "#$%& !

Thailand Productivity Institute

10

' ( ภ! "#"#

' ( [ # 8 : ( N , = : ( : (Output) -Y&&! ภ: ( (Input)

!ภ)Z6ภ$,(+": : ( : ( : -Y&&!

: ( : -Y&&!

! "#$%& !

Thailand Productivity Institute

: ( : -Y&&!

: ( : -Y&&!

: ( : -Y&&!

11

"# !; 'ภ$,(+": : ( ")* + , -

. + #

6 2 0 2 ภ4 5 7 / ?@ 5 B

6 2 / C 2 D E ?@ D F 43

Productivity PRODUCTIVITY *+# =' U 0 ")* ภ+ภภ6 0 ?@ 1 A ภ< ? 6 ภ?@ ! "#$%& !

Thailand Productivity Institute

ภภ<

ภ?@ 1 0 ?@ 12

ภ! ภ$,(+": : ( ภ! -Y&&! ภ: ( (INPUT) 9

$:

- $'( $ 2 - "= 4 $ 2+ '&!ภ- & 9 '' - /!+ 7"'ภ' - /!+ 7"'ภ' '$ 2+ '&!ภ! "#$%& !

Thailand Productivity Institute

#

- 0 "! - __` - @4 1(

;:< +

+ ŕ¸

- - (" Z ! @ ( - "= 4 ! @ (

- 4 A/ & 4 ' " 2+ a

13

ภ! ภ$,(+": : ( ภ! : ( : (OUTPUT) $/('ภN , (physical)

$/('"= 4 (Value)

$/('"= 4 $,("+ (Value Added)

/(0 ! =4 ! e e

Sales, Production Value ( )

Sales - Purchased from Outside ( )

! "#$%& !

Thailand Productivity Institute

14

9 ( "= 4 $,(+" ภ(&ภFirm

! "#$%& !

#4 *+j20 & ภN ŕ¸

Thailand Productivity Institute

"= 4 $,(+"

:= #4'" Supplier

=ภCustomer

15

9 ( "= 4 $,(+" )# =

0 2 ŕ¸

)# = !

2 ŕ¸

G5 2,

I I ! "#$%& !

Thailand Productivity Institute

ŕ¸

# 16

"# !; '"= 4 $,(+" : ( N!Zm8" "N A - 6$ [ ( Q N .ŕ¸

Qภ)

"= 4 $,(+" ' # 1ภ" A

"= 4 $,(+" ' # 1ภ" 2+ .......

"= 4 $,(+" 'ภ(&ภ1 "= 4 $,(+" 'ภ(&ภ2 "= 4 $,(+" 'ภ(&ภ3

! "#$%& !

Thailand Productivity Institute

17

:= "*#4 $#* A "= 4 $,("+ ภ(&ŕ¸

:= @2 1 $& 1 *0

"= 4 $,(+"

!O #!' " , !ภ'

! "#$%& !

Thailand Productivity Institute

18

ภ$,(+": : ( $ภ*+ 'ภ! "= 4 $,(+" 4 ' ภ$,(+" : : (

$,(+"

input

output

, !ภ' ภ(&ภ! "#$%& !

Thailand Productivity Institute

- 6#( ?(N , 'ภ(&ŕ¸

"= 4 $,(+" 19

(?*ภZ"= 4 $,(+" ?( *ภภ(Addition Method) ?( *ภ(Subtraction Method)

4 & ภภZ1 "= 4 $,(+" & ภ!0'# ' (?* '$ 4 ภ!

! "#$%& !

Thailand Productivity Institute

20

ภZ"= 4 $,(+" (?* ภ(+)

ภ# ?(& ภภ$ ( '

$'( $ 2 7 !# 4 9

"= 4 $,(+"

(+)

(+) $'( (&

(+) ภ$ *0 &4

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Thailand Productivity Institute

(+)

N )*

21

ภZ"= 4 $,(+" (?*

(-)

#(#(+'+' * *+j+j20 20 & ภN ภ& ภN ภ!"!" # # $ $ $ $

! "#$%& !

Thailand Productivity Institute

(+)

#4#4 $- * $- *+ + 9- ' 9- ' ' ' #(#( '$1 2 '$1 2

=

"="= 4 4 $,( $,(+"+"

(- -q (- -q - -q-q)) 22

ภ4 'ภ! "= 4 $,(+" ' 1 ภภ# # ?(?(&& ภภ= ภ$ ( ' ภ$ ( '

(-)

(-)

/&. , !ภ'

4 4 A/

A/ &&4 4 9 6 9 6 ( (11 /&. , !ภ'

$'( (& N )* 2+ a

(-) (-) ! "#$%& !

Thailand Productivity Institute

ภ$ * ภ$ *0 0 &4&4 N )* N )*$$'('(

( ( ( ( 23

ภ4 'ภ! "= 4 $,(+" ' 1 "="= 4 4 $,( $,(+"+"

=

(-)

/&. , !ภ'

(-)

4 4 A/

A/ &&4 4 9 6 9 6 ( (11 /&. , !ภ'

$'( (& N )* 2+ a

(-) (-) ! "#$%& !

Thailand Productivity Institute

ภ$ * ภ$ *0 0 &4&4 N )* N )*$$'('(

( ( ( ( 24

- 6$N 'ภ! ภ$,("+ : : ( : ( N , (Productivity) =

: ( : (Output) -Y&&! ภ: ( (Input)

: ( N , '#4 (Partial Productivity)

! "#$%& !

Thailand Productivity Institute

=

: ( : -Y&&! ภ: ( 1 / (

25

- 6$N 'ภ! ภ$,("+ : : ( : ( N , (Productivity) =

: ( : (Output)

-Y&&! ภ: ( (Input) : ( N ,1 -Y&&! (Multi Factor Productivity)

! "#$%& !

Thailand Productivity Institute

=

: ( :

ภภภ1

26

- 6$N 'ภ! ภ$,("+ : : ( : ( N , (Productivity) =

: ( : (Output)

-Y&&! ภ: ( (Input) : ( N , " (Total Productivity)

! "#$%& !

Thailand Productivity Institute

=

: ( : -Y&&! ภ: ( ภ/ (

27

! /*0 ! ภ$,(+": : ( $/('"= 4 $,(+" - 6ภ! /*0 ! 5 ภ4" !' *0 1. ! /*0 ! "= 4 $,(+" (Value Added Indicators) 2. ! /*0 ! ภ&! # "= 4 $,(+" (Value Added Distribution) 3. ! /*0 ! 4 A/ &4 (Cost Indicators) 4. ! /*0 ! ภ4 #( !, 89 6 (Capital Profitability) 5. ! /*0 ! ภ#6#" (Earned Surplus & Appropriation)

! "#$%& !

Thailand Productivity Institute

28

! /*0 ! ภ$,(+": : ( $/('"= 4 $,(+" 1. ! /*0 ! "= 4 $,(+" (Value Added Indicators)

Labour Productivity Operating Capital Productivity Wage Productivity ! "#$%& !

Thailand Productivity Institute

29

"1" ' ! /*0 ! ภ$,(+": : ( : ( N ,9 '' (Labour Productivity) #= Z =

! "#$%& !

Thailand Productivity Institute

"= 4 $,(+" & , !ภ'

30

"1" ' ! /*0 ! ภ$,(+": : ( : ( N ,#( !, 8 $ ( ' (Operating Capital Productivity)

#= Z =

"= 4 $,(+" #( !, 8 !0'1" *+A/ A ภ$ ( '

! "#$%& !

Thailand Productivity Institute

31

"1" ' ! /*0 ! ภ$,(+": : ( : ( N , 4 & '9 '' (Wage Productivity) #= Z =

! "#$%& !

Thailand Productivity Institute

"= 4 $,(+" 4 & '9 ''

32

1. ! /*0 ! "= 4 $,(+" (Value Added Indicators) Total Productivity Wage Productivity

Operating Capital Productivity

Labour Productivity

Operating Capital per Employee

Value Added to Sales Sales per Employee

Tangible Fixed Assets per Employee

Current Assets Efficiency Tangible Fixed Assets Efficiency Land Efficiency Machinery Efficiency Factory Efficiency ! "#$%& !

Thailand Productivity Institute

33

! /*0 ! ภ$,(+": : ( $/('"= 4 $,(+" 2. ! /*0 ! ภ&! # "= 4 $,(+" (Value Added Distribution Indicators)

Labour Share Taxes Distribution Dividend Distribution

! "#$%& !

Thailand Productivity Institute

34

"1" ' ! /*0 ! ภ$,(+": : ( ภ&! # "= 4 $,(+"#=4, !ภ' (Labour Share)

#= Z =

! "#$%& !

Thailand Productivity Institute

4 A/ &4 9 '' "= 4 $,(+" 35

"1" ' ! /*0 ! ภ$,(+": : ( ภ&! # "= 4 $,(+"#=4 O! (Taxes Distribution)

#= Z =

! "#$%& !

Thailand Productivity Institute

4 N )* ภ4 'a "= 4 $,(+" 36

"1" ' ! /*0 ! ภ$,(+": : ( ภ&! # "= 4 $,(+"#=4:= @2 1 (Dividend Distribution)

#= Z =

! "#$%& !

Thailand Productivity Institute

$'( -Y : "= 4 $,(+" 37

:= "*#4 $#* A "= 4 $,("+ ภ(&ภ(ภ& ภภ$ ( ' )

:= @2 1 ($'( -Y : )

$& 1 *0 ( ภ$ *0 &4 )

"= 4 $,(+"

!O

( )

(N )* ภ4 ' a)

#!' " ($'( (& )

, !ภ' ( 4 A/ &4 9 '' ) ! "#$%& !

Thailand Productivity Institute

38

2. ! /*0 ! ภ&! # "= 4 $,(+" (Value Added Distribution Indicators) Interest Distribution

Operating Profit Capital = Value Added Share

Taxes Distribution Net Operating Profit Distribution

"= 4 $,(+"

Social Donation

Labour = Employeesy Income Value Added Share

! "#$%& !

Thailand Productivity Institute

Dividend Director Bonus Reserve

39

QRS <ภ! "#"# Q )# = ! 3. ! /*0 ! 4 A/ &4 (Cost Indicators)

Total Cost to Sales Cost of Sales to Sales Selling & Admin Expenses to Sales ! "#$%& !

Thailand Productivity Institute

40

"1" ' ! /*0 ! ภ$,(+": : ( 3. " 4 (Total Cost to Sales)

#= Z =

! "#$%& !

Thailand Productivity Institute

" " 41

"1" ' ! /*0 ! ภ$,(+": : ( 3. 4 (Cost of Sales to Sales)

#= Z =

! "#$%& !

Thailand Productivity Institute

" 42

"1" ' ! /*0 ! ภ$,(+": : ( 3. 4 A/ &4 9 6 (1 4 (Selling & Administration to Sales)

#= Z =

! "#$%& !

4 A/ &4 9 6 (1 "

Thailand Productivity Institute

43

3. ! /*0 ! 4 A/ &4 (Cost Indicators) Total Cost to Sales Total Cost Sales

Cost of Sales to Sales Cost of Sales Sales EmployeesT Income to Sales Material Cost to Sales Energy Cost to Sales Subcontracting Cost to Sales Other Costs to Sales ! "#$%& !

Thailand Productivity Institute

Selling and Administration Expenses to Sales Selling and Administration Expenses Sales Average Employeesy Income

Purchased Value to Sales 1- Value Added to Sales 44

QRS <ภ! "#"# Q )# = ! 4. ! /*0 ! ภ4 #( !, 89 6 (Capital Profitability)

Operating Capital Profit Operating Profit to Total Capital Operating Capital Turnover ! "#$%& !

Thailand Productivity Institute

45

"1" ' ! /*0 ! ภ$,(+": : ( ภ& ภภ$ ( ' ภ4 ภ$ *0 9 6N )* 4 #( !, 8 " (Operating Profit to Total Capital) #= Z = ภ& ภภ$ ( ' ภ4 ภ$ *0 9 6N )* #( !, 8 "

! "#$%& !

Thailand Productivity Institute

46

"1" ' ! /*0 ! ภ$,(+": : ( ภ& ภภ$ ( ' ภ4 ภ$ *0 9 6N )* 4 #( !, 8 $ ( ' (Operating Capital Profit) #= Z = ภ& ภภ$ ( ' ภ4 ภ$ *0 9 6N )* #( !, 8 "$5, 6 *+A/ A ภ$ ( '

! "#$%& !

Thailand Productivity Institute

47

"1" ' ! /*0 ! ภ$,(+": : ( ภ1" $ * '#( !, 8 $ ( ' (Operating Capital Turnover) #= Z =

" #( !, 8 "$5, 6 *+A/ A ภ$ ( '

! "#$%& !

Thailand Productivity Institute

48

4. ! /*0 ! ภ4 #( !, 89 6 (Capital Profitability) 1. 2. 3. 4. 5.

Operating Profit to Total Capital Operating Profit Total Capital*

Return on Operating Capital Return on Equity Equity to Operating Capital Equity to Fixed Asset Fixed Capital Conformity

Operating Capital Profit Operating Profit Operating Capital*

Gross Profit to Sales Gross Profit Sales S&A

Operating Profit to Sales Operating Profit Sales

Operating Capital Turnover Sales Operating Capital*

Current Assets Turnover Tangible Fixed Assets Turnover Operating Profit Before Taxes to Sales Factory Turnover Operating Profit Before Taxes Machinery Turnover Sales Land Turnover Account Receivable Turnover Inventory Turnover Material Turnover ! "#$%& !

Thailand Productivity Institute

Work in Process Turnover

Finished Goods Turnover 49

I

"1" ' ! /*0 ! ภ$,(+": : ( ภ# ?(& ภภ$ ( ' 4 #( !, 8 $ ( ' (Return on Operating Capital) #= Z =

ภ# ?(& ภภ$ ( ' #( !, 8 "$5, 6 *+A/ A ภ$ ( '

! "#$%& !

Thailand Productivity Institute

50

"1" ' ! /*0 ! ภ$,(+": : ( ภ# ?(& ภภ$ ( ' 4 #4 '$& ' (Return on Equity) #= Z =

! "#$%& !

ภ# ?(& ภภ$ ( ' #4 '$& '

Thailand Productivity Institute

51

"1" ' ! /*0 ! ภ$,(+": : ( #4 '$& ' 4 #( !, 8 $ ( ' (Equity to Operating Capital) #= Z =

#4 '$& ' #( !, 8 "$5, 6 *+A/ A ภ$ ( '

! "#$%& !

Thailand Productivity Institute

52

"1" ' ! /*0 ! ภ$,(+": : ( #4 '$& ' 4 #( !, 8@ (Equity to Fixed Asset) #= Z =

#4 '$& ' #( !, 8@ $5, 6 *+A/ A ภ$ ( '

! "#$%& !

Thailand Productivity Institute

53

"1" ' ! /*0 ! ภ$,(+": : ( "$ " '#( !, 8@ (Fixed Capital Conformity) #= Z = #( !, 8@ ( *+A/ A ภ$ ( ' ) #( !, 8 " ( *+A/ A ภ$ ( ' )

! "#$%& !

Thailand Productivity Institute

54

"#!",! ?8 61 4 ' 6 ! ภ$,(+": : ( 9 6 "# " @A ภภ(Relationship Between Productivity and Profitability) Operating Capital Productivity Labour Productivity Average Employeesy Income

X Operating Capital per Employee

X Labour Share

! "#$%& !

Thailand Productivity Institute

X

Value Added to Sales Operating Capital Turnover

X

Profit

Capital Share 55

4. ! /*0 ! ภ4 #( !, 89 6 (Capital Profitability) ภ(Profitability)

(Productivity)

ŕ¸

ภ(&ภ"* "9 %'9ภ4'9 6 "* ! ภ$ ( 7 4 $ 2+ ' ภ(&ภ'$ 4'- ! - 'ภ$,(+": : ( ภ(&ภ', "ภ6 ! '- ! - ' 4 ' $ 4' 4

! "#$%& !

Thailand Productivity Institute

56

$- * $ * 9 ( (Concept) Accounting Concept

Capital Profitability Concept

Sales

Sales

(Cost of goods sold)

(Cost of goods sold)

Gross Profit

Gross Profit

! "#$%& !

Thailand Productivity Institute

57

Accounting Concept Sales + Other Income - Cost of goods sold - Selling&Admin Cost - Other Expenses

Capital Profitability Concept Sales - Cost of goods sold - Selling&Admin Cost - Other Expenses (6 / C D E 2 1 )

EBIT (I)

Operating Profit (I)

EBT (T)

Operating Profit before Tax (T)

NI (NP)

Net Operating Profit

! "#$%& !

Thailand Productivity Institute

58

QRS <ภ! "#"# Q )# = ! 5. ! /*0 ! ภ#6#" (Earned Surplus & Appropriation)

Dividend to Equity Reserve to Equity

! "#$%& !

Thailand Productivity Institute

59

"1" ' ! /*0 ! ภ$,(+": : ( $'( -Y : 4 #4 (Dividend to Equity)

#= Z =

! "#$%& !

Thailand Productivity Institute

$'( -Y : #4 '$& ' 60

"1" ' ! /*0 ! ภ$,(+": : ( $'( # ' 4 #4 (Reserve to Equity)

#= Z =

! "#$%& !

Thailand Productivity Institute

$'( # ' #4 '$& ' 61

Total Productivity Value Added Operating Capital + Employee’s Income

Wage Productivity Value Added _ Employee’s Income

x

4

Average Employees’ Income Employees’ Income No.of Employees*

3

o

Labour Productivity Value Added No.of Employees*

1

2

Gross Profit to Sales Gross Profit Sales

Operating Profit to Total Capital Operating Profit Total Capital*

Operating Profit to Sales Operating Profit Sales

Operating Capital Profit Operating Profit Operating Capital*

x Current Assets Efficiency Value Added Current Assets*

Operating Capital per Employee Operating Capital* No.of Employees*

o

o o

Employees’ Income to Sales Employees’ Income Sales

..

Labour Share Employees’ Income Value Added

oo

Machinery Efficiency Value Added Machinery*

Tangible Fixed Assets Turnover Sales _ Tangible Fixed Assets*

Factory Turnover Machinery Turnover Land Turnover Sales _ _Sales_ Sales Factory* Machinery* Land*

Purchased Value to Sales 1- Value Added to Sales

* = Average

x

x

Operating Profit Before Taxes to Sales Operating Profit Before Taxes Sales

Capital Share Operating Profit Value Added

Return on Operating Capital Net Operating Profit Operating Capital

Return on Equity Net Operating Profit Equity

x

Tangible Fixed Assets per Employee Tangible Fixed Assets* No. of Employees*

Factory Efficiency Value Added Factory*

o

Operating Capital Turnover _ Sales __ Interest DistributionTaxes DistributionNet Operating Profit Operating Capital* Distribution Interest _ __Taxes ___ Value Added Value Added Net Operating Profit Value Added

Sales per Employee Sales No. of Employees*

o

Tangible Fixed Assets Efficiency ____Value Added __ Tangible Fixed Assets*

o

x

x Value Added to Sales Value Added Sales

x

Land Efficiency Value Added Land*

Operating Capital Productivity Value Added___ Operating Capital*

Material Cost to Sales Material Cost Sales

! "#$%& !

Current Assets Turnover Sales _ Social Donation Dividend Distribution Director Bonus Current Assets* Distribution Distribution Dividend _ Dividend _ Social Donation Value Added Value Added Value Added

Inventory Turnover Sales _ Inventory*

Material Turnover Work in Process Turnover __Sales _ _ Sales _ Material* Work in Process*

Energy Cost to Sales Energy Cost Sales

Thailand Productivity Institute

Subcontracting Cost to Sales Subcontracting Cost Sales

Other Costs to Sales Other Costs Sales

Reserve Distribution Reserve _ Value Added

Total Cost to Sales 1- Operating Profit to Sales Total Cost Sales

Account Receivable Turnover _____Sales ____ _ Account Receivable*

Finished Goods Turnover _ Sales __ FinishedGoods*

o

Cost of Sales to Sales Cost of Sales Sales

Selling and Administration Expense to Sales Selling and Administration Expense Sales

Employees’ Income to Sales Employees’ Income Sales

62

Trend Analysis "= 4 ' 3 -q ,(& Z - 6ภภ! -Y&&! N ภ(External factors) ,(& Z - 6ภภ! -Y&&! N A (Internal factors)

! "#$%& !

Thailand Productivity Institute

63

Trend Analysis Time Period: RATIO

FORMULA

YEAR 1999

2000

2001

2002

2003

2004

1 . OPERATING CAPITAL PROFIT

OPERATING PROFIT OPERATING CAPITAL

0.018

0.052

0.097

0.096

0.114

0.106

2 . OPERATING PROFIT TO SALES

OPERATING PROFIT SALES

0.012

0.028

0.052

0.057

0.085

0.087

VALUE ADDED SALES

0.248

0.251

0.269

0.347

0.387

0.391

4 . CAPITAL SHARE

OPERATING PROFIT VALUE ADDED

0.049

0.109

0.193

0.164

0.219

0.222

5 . OPERATING CAPITAL TURNOVER

SALES OPERATING CAPITAL

1.450

1.880

1.880

1.700

1.340

1.210

6 . SALES PER EMPLOYEE (B1000)

SALES NO. OF EMPLOYEES

319

420

529

508

511

504

7 . OPERATING CAPITAL PER EMPLOYEE (B)

OPERATING CAPITAL NO. OF EMPLOYEES

3,892

11,528

27,487

28,792

43,293

43,784

8 . WAGE PRODUCTIVITY

VALUE ADDED EMPLOYEES' INCOME

1.59

1.72

1.64

1.82

1.87

1.84

9 . LABOUR PRODUCTIVITY (B1000)

VALUE ADDED NO. OF EMPLOYEES

79

105

144

176

197

197

3 . VALUE ADDED TO SALES

! "#$%& ! EMPLOYEES' INCOME

10 . AVERAGE EMPLOYEES' INCOME (B1000) Thailand Productivity Institute NO. OF EMPLOYEES

1999-2004 TREND

64 50

61

86

96

105

107

(= ภ_

! "#$%& !

Thailand Productivity Institute

65

7& 8 7& 8 :: A1

A1 ZZ

1.1. "="= 4 4 $,( $,(+"+" 2.2. : ( : ( N ,9 '' N ,9 '' 3.3. 4 4 , ! , !ภภ' ' 4.4. "="= 4 4 $,( $,(+"+" 4 4

! "#$%& !

Thailand Productivity Institute

66

"= - 6ภภZ ()! $,(+": & ภ! ' ภภ1. 1O 3M ภภภ>ภMภ0 1 2. 2 3M 12 ภ1 > .

2.1 NT 1/N 2.2 2 3M 1 3 ภ1 ภ2.3 2 3M 1 T U "= $,(+"$ (" : 4 & '9 '' ! "#$%& !

Thailand Productivity Institute

2544 64,000,000 8,800,000 880,000 212,000 3,900,000

2545 56,000,000 9,000,000 840,000 61,000 1,800,000

18,480,000

18,849,600 67

"= - 6ภภZ ()! $,(+": & ภ! ' ภภ3. /0120ภ3.1 3 425 61 7 7 3.2 38528 90:; <=7>?/ ; 3.3 @ :8<A= 8 01 3 B 3.4 @ CCD /:?<9=: 7 3.5 @ :?@ 1 A5 0/= ! "#$%& !

Thailand Productivity Institute

2544 56,300,000 12,700,000 3,800,000 11,900,000 6,000,000 1,350,000

2545 46,900,000 8,900,000 2,900,000 12,500,000 5,100,000 2,700,000 68

"= - 6ภภZ ()! $,(+": & ภ! ' ŕ¸

2544

2545

4. 8@ 0:; A 0F; 7K=78 0 / 7 37

600,000

- 572,000

5. 8 0 / 7 37

1,000,000

428,000

6. Lภ0 9ภ/

23,300,000

15,200,000

47,000

4,700,000

8. 8 01 3 B 20: 0=<A0M

1,400,000

4,500,000

9. 8 01 3 B4

64,500,000

68,400,000

220

214

7. :7 085F G:7 0H ภI0

10. N 0 0 03 ภ7 0 ! "#$%& !

Thailand Productivity Institute

69

"= - 6ภภZ ()! $,(+": & ภ! ' ภภ1. 1O 3M ภภภ>ภMภ0 1 2. 2 3M 12 ภ1 > .

2.1 NT 1/N 2.2 2 3M 1 3 ภ1 ภ2.3 2 3M 1 T U ! "#$%& !

Thailand Productivity Institute

2544 64,000,000 8,800,000 880,000 212,000 3,900,000

2545 56,000,000 9,000,000 840,000 61,000 1,800,000 70

"= - 6ภภZ ()! $,(+": & ภ! ' ภภ3. /0120ภ3.1 3 425 61 7 7 3.2 38528 90:; <=7>?/ ; 3.3 @ :8<A= 8 01 3 B 3.4 @ CCD /:?<9=: 7 3.5 @ :?@ 1 A5 0/= ! "#$%& !

Thailand Productivity Institute

2544 56,300,000 12,700,000 3,800,000 11,900,000 6,000,000 1,350,000

2545 46,900,000 8,900,000 2,900,000 12,500,000 5,100,000 2,700,000 71

"= - 6ภภZ ()! $,(+": & ภ! ' ŕ¸

2544

2545

4. 8@ 0:; A 0F; 7K=78 0 / 7 37

600,000

- 572,000

5. 8 0 / 7 37

1,000,000

428,000

6. Lภ0 9ภ/

23,300,000

15,200,000

47,000

4,700,000

8. 8 01 3 B 20: 0=<A0M

1,400,000

4,500,000

9. 8 01 3 B4

64,500,000

68,400,000

220

214

7. :7 085F G:7 0H ภI0

10. N 0 0 03 ภ7 0 ! "#$%& !

Thailand Productivity Institute

72

`R _' )# = ! <* ( `R#+ )# = ! = ( < ( b ! $R!cdS e ภ- ( ภ+ ภ#R!( 9 #

* #

= (f<*e ภภภ+ภeภ,<( b ( = gQ*e= (<* ภ( 9# ภ# < + = gQ*e= ( d! h + ;:< +$

+ <: S #d gQ*f + = fiij QdS # + = Q= $R!< / ) + = ภ#R!( 9 # * #

)# = ! :$` = )# = ! - = d! $ (& ! "#$%& !

Thailand Productivity Institute

73

"#ภ_' )# = ! <* ( `R#+ )# = ! :$` (Net Value Added)

X 2545 20,627,000

! "#$%& !

Thailand Productivity Institute

X 2544 23,858,000

74

ภ_"# - 9

Labour Productivity = Value Added No. of Employees n 2545 20,627,000 á 214 = 96,388

! "#$%& !

Thailand Productivity Institute

n 2544 23,858,000 á 220 = 108,445

75

เธ _ QRS <เธ ! "#"#

เธ

2545

2544

Value Added 20,627,000 Labour Productivity 20,627,000 รท 214= 96,388 Sales per Employee 56,000,000 รท 214= 261,682 Value Added to Sales 20,627,000รท 56,000,000=0.368

23,858,000 23,858,000 รท 220= 108,445 64,000,000 รท 220= 290,909 23,858,000รท64,000,000 =0.373

Operating Capital per Employee

93,228,000 รท 214= 435,644.86

90,247,000 รท 220= 410,213.64

Operating Capital

56,000,000 รท 93,228,000=0.601

64,000,000 รท 90,247,000 =0.709

Turnover ! "#$%& !

Thailand Productivity Institute

76

เธ _ QRS <เธ ! "#"#

เธ

2545

2544

Tangible Fixed Assets 68,400,000 รท 214= 319,626.17 per Employee Tangible Fixed Assets T/O 56,000,000 รท 68,400,000 =0.819

64,000,000 รท 64,500,000 = 0.992

Tangible Fixed Assets

23,858,000 รท 90,247,000 =0.370

20,627,000รท93,228,000=0.302

64,500,000 รท 220= 293,181.82

Efficiency Average Employeesy Income 18,849,600รท214=88,082.24 Wage Productivity

18,480,000รท220=84,000

20,627,000รท18,849,600=1.094

23,858,000 รท18,480,000=1.291

Employeesy Income to Sales 18,849,600รท 56,000,000=0.337

18,480,000รท 64,000,000=0.289

! "#$%& !

Thailand Productivity Institute

77

Factor Analysis: "# - 9

Labour Productivity Value Added No. of Employees

2544 2545

=

Sales per Employee Sales No. of Employees

Ă—

Value Added to Sales Value Added Sales

Labour Productivity

Sales per Employee

Value Added to Sales

108,445 96,388

290,909 261,682

0.373 0.368

! "#$%& !

Thailand Productivity Institute

78

Factor Analysis Labour Productivity Value Added No. of Employees

=

Operating Capital per Employee

=

Operating Capital No. of Employees

Operating Capital Value Added to Ă— Turnover Ă— Sales

Ă—

Sales Operating Capital

Ă—

Value Added Sales

Sales per Employees Operating Capital Productivity

! "#$%& !

Thailand Productivity Institute

79

Factor Analysis Labour Productivity=

Value Added to Sales

Ă—

Sales per Employee

Value Added No. of Employees

Value Added Sales

Ă—

Sales No. of Employees

=

Tangible Fixed Assets per Employee Tangible Fixed Assets No. of Employees

! "#$%& !

Thailand Productivity Institute

Tangible Fixed Assets T/O

Ă—

Sales Tangible Fixed Assets

80

Factor Analysis Labour Productivity=

Tangible Fixed Assets Efficiency

Value Added No. of Employees

Value Added Tangible Fixed Assets

=

Tangible Fixed Assets T/O Sales Tangible Fixed Assets

! "#$%& !

Thailand Productivity Institute

Ă—

Tangible Fixed Assets per Employee

Ă—

Tangible Fixed Assets No. of Employees

Value Added to Sales

Ă—

Value Added Sales

81

Factor Analysis Labour Productivity Value Added No. of Employees

= =

Ă—

Average EmployeesT Income EmployeesT Income No. of Employees

Ă—

Wage Productivity Value Added EmployeesT Income

Sales per Employee

EmployeesT Income to Sales

Sales No. of Employees

EmployeesT Income Sales

! "#$%& !

Thailand Productivity Institute

Ă—

82

Total Productivity Value Added Operating Capital + Employee’s Income

Wage Productivity Value Added _ Employee’s Income

x

4

Average Employees’ Income Employees’ Income No.of Employees*

3

o

Labour Productivity Value Added No.of Employees*

1

2

Gross Profit to Sales Gross Profit Sales

Operating Profit to Total Capital Operating Profit Total Capital*

Operating Profit to Sales Operating Profit Sales

Operating Capital Profit Operating Profit Operating Capital*

x Current Assets Efficiency Value Added Current Assets*

Operating Capital per Employee Operating Capital* No.of Employees*

o

o o

Employees’ Income to Sales Employees’ Income Sales

..

Labour Share Employees’ Income Value Added

oo

Machinery Efficiency Value Added Machinery*

Tangible Fixed Assets Turnover Sales _ Tangible Fixed Assets*

Factory Turnover Machinery Turnover Land Turnover Sales _ _Sales_ Sales Factory* Machinery* Land*

Purchased Value to Sales 1- Value Added to Sales

* = Average

x

x

Operating Profit Before Taxes to Sales Operating Profit Before Taxes Sales

Capital Share Operating Profit Value Added

Return on Operating Capital Net Operating Profit Operating Capital

Return on Equity Net Operating Profit Equity

x

Tangible Fixed Assets per Employee Tangible Fixed Assets* No. of Employees*

Factory Efficiency Value Added Factory*

o

Operating Capital Turnover _ Sales __ Interest DistributionTaxes DistributionNet Operating Profit Operating Capital* Distribution Interest _ __Taxes ___ Value Added Value Added Net Operating Profit Value Added

Sales per Employee Sales No. of Employees*

o

Tangible Fixed Assets Efficiency ____Value Added __ Tangible Fixed Assets*

o

x

x Value Added to Sales Value Added Sales

x

Land Efficiency Value Added Land*

Operating Capital Productivity Value Added___ Operating Capital*

Material Cost to Sales Material Cost Sales

! "#$%& !

Current Assets Turnover Sales _ Social Donation Dividend Distribution Director Bonus Current Assets* Distribution Distribution Dividend _ Dividend _ Social Donation Value Added Value Added Value Added

Inventory Turnover Sales _ Inventory*

Material Turnover Work in Process Turnover __Sales _ _ Sales _ Material* Work in Process*

Energy Cost to Sales Energy Cost Sales

Thailand Productivity Institute

Subcontracting Cost to Sales Subcontracting Cost Sales

Other Costs to Sales Other Costs Sales

Reserve Distribution Reserve _ Value Added

Total Cost to Sales 1- Operating Profit to Sales Total Cost Sales

Account Receivable Turnover _____Sales ____ _ Account Receivable*

Finished Goods Turnover _ Sales __ FinishedGoods*

o

Cost of Sales to Sales Cost of Sales Sales

Selling and Administration Expense to Sales Selling and Administration Expense Sales

Employees’ Income to Sales Employees’ Income Sales

83

; - +

! "#$%& !

Thailand Productivity Institute

84

{| ( e (9# ++ $% research@ftpi.or.th 02-619-5500 = 310-316 ! "#$%& !

Thailand Productivity Institute

85

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