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             \author[1]{Dr. Anjum Mehtab  Kathawala}

             \affil[1]{  Bhupal Nobles University}

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\date{\small \em Received: 8 December 2017 Accepted: 1 January 2018 Published: 15 January 2018}

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\begin{abstract}
        


Theory of ?"Productivity of Labour?" expounded labour productivity as one of the basic indicators of economic development, the major detriment of national income and important tool for analysis of economic and social problems. Labour productivity is the capital utilization of human resources of a concern. Labour productivity measures efficiency of labour force, which is directly related to savings in this item and since there has always been widespread interest in labour saving, labour productivity has become more popular as well as its importance and utility in the concern. This research paper is based on Labour Productivity Analysis of private sector enterprises. The present study concludes that value generated in the form of output (Productivity) of different private sector enterprises differs from each other.

\end{abstract}


\keywords{labour productivity.}

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\let\tabcellsep& 	 	 		 
\section[{Introduction}]{Introduction}\par
abour is the most important element, which contributes relevantly to production as well as productivity. The reason to support this statement is that for procuring, producing as well as handling raw material, manpower (labour) is required. Therefore, labour occupies a key role among all elements of costs. "Labour is the one key factor, which can give unlimited productivity". \hyperref[b0]{1} Therefore labour productivity can be defined as the contribution made per labour to the operational activities of the business.\par
The economic advantage of increased production at lower unit costs, along with rising wage rates and increasing fringe benefits, have accelerated the trend towards greater use of automatic equipment to produce more goods in fewer labour hours. Changes in utilization of labour force require changes in methods of compensating labour, followed by changes in accounting for labour costs. Labour costs are all labour expended in altering the construction, composition, conformation or condition of the product. The wages paid to skilled and unskilled labour can be allocated specifically to the particular cost accounts concerned, hence the term 'Direct Wages', which may be defined as the measure of Direct Labour in terms of money. \hyperref[b1]{2} "Reduction in costs is one of the chief objectives of the production manager, and much guidance to this end may be secured from a suitably organized costing system." \hyperref[b2]{3} Sir Ewart Smith and R. Beeching have defined labour productivity as the volume of output achieved in a given period in relation to the sum of the direct and indirect efforts involved in the production of the given output. 
\section[{L}]{L}\par
Following measures are suggested for analyzing labour productivity:\par
1.\par
With the help of this formula, production made per unit of labour is ascertained. Using this ratio, we can calculate the quantity of production contributed by one labour. 
\section[{2.}]{2.}\par
(Here, Output = Sales + Closing Stock -Opening Stock) This ratio finds out the value of production per employee. Higher the ratio, better it is for the concern. 
\section[{3.}]{3.}\par
This formula finds out worth of a Rupee spent on employees. It calculates value of production in (Rs.) contributed by the employees, i.e. Value generated by Re. 1 spent towards employees. It calculates the value of output (Rs.) generated by spending Re. 1 as wages. This ratio shows the percentage of wages to the value of production. Lower the percentage, better it is, for the concern. 
\section[{4.}]{4.}\par
This ratio of profit to total employees calculates the earning per employee. 
\section[{II.}]{II.} 
\section[{Review of Literature}]{Review of Literature}\par
Research work has been done on Productivity but not much research is available on Labour Productivity. Thus an attempt has been made to analyse the Labour Productivity of Private Enterprise. 
\section[{III.}]{III.} 
\section[{Objective}]{Objective}\par
To analyse the labour productivity of selected private sector enterprises.\par
NULL HYPOTHESIS (H 0 ): There is no significant difference in the labour productivity of different private sector enterprises.  
\section[{VII.}]{VII.} 
\section[{Analysis and Discussion}]{Analysis and Discussion} 
\section[{Authors own source}]{Authors own source}\par
Table \hyperref[tab_0]{1} shows the value of output to total employees in Units i.e. Metric Tonne. HZL shows a mixed trend; its value of output to total employees decreased in two consecutive years and then it increased in 2015-16 and in 2016-17, with the average mean of 32.754 Metric Tonne. RZ also showed the decreasing trend in the beginning of the study period and then showed a vast increase of 23.06\% in 2014-15 and 9.23\% in 2016-17. Binani Cement showed the increasing trend except for the year 2016-17 where Labour Productivity Analysis of Private Sector Enterprises in Udaipur Review 1: Productivity Measurement Evaluation and Improvement (Verter, V \& Mebmet, A.E.). The authors case study based on production system gave promising results in terms of effectiveness of the measurement models. Review 2: "Measurers of Productivity" (Mundel, ME). In this paper author emphasized that profitability increase based on productivity improvements are much reliable in the long run than the ones motivated by just increasing the output prices. 
\section[{ALTERNATIVE HYPOTHESIS (H 1 ):}]{ALTERNATIVE HYPOTHESIS (H 1 ):}\par
There is a significant difference in the labour productivity of different private sector enterprises. 
\section[{IV.}]{IV.} 
\section[{Sample Collection}]{Sample Collection}\par
A sample of four companies' viz. Hindustan Zinc Limited (HZL), Rose Zinc Limited (RZ), Binani Cement Limited and Pyrotech Private Limited (PEPL) are chosen for the present study. The study sample was collected on convenience basis. The required data for sample units have been collected from the published financial reports and the company websites.\par
V. 
\section[{Period}]{Period}\par
A period of 5 years from 2012-13 to 2016-17 was considered for the purpose of analyzing the labour productivity of the companies. output to total employees decreased by 5.31\%. PEPL showed the continuous increasing trend throughout the study period with the minimum coefficient of variation, which shows consistent value of output to total employees. Further the trend was analyzed through t-Test in later part of the paper. Table \hyperref[tab_1]{2} depicts the value of output to total employees in money value (Rupees). Binani Cement showed a continuous increase in the output value generated by employees with the average mean of Rs. 3,94,036.60. HZL also showed a continuous increase in money generating efforts by increasing output except for the year 2013-14 where it's value of output to total employees reduced by Rs. 42,314 (5.89\%). In the case of RZ a substantial increase in the year 2014-15 by 7.82\% was consistently followed by increase during the study period. PEPL showed slow growth in the first three years followed by an increase of 6.24\% in value of output to total employees in the fourth year, but decreased in the fifth year by 11.76\%. Later, the trends were put through the t-Test.  
\section[{VI.}]{VI.} 
\section[{Research and Methodology}]{Research and Methodology} 
\section[{Authors own source}]{Authors own source}\par
The ratio of value of output to total wages and salaries paid to employees in Rupees is illustrated in Table \hyperref[tab_2]{3}. HZL showed almost steady trend but in 2015-16 its value jumped up with an increase of 20.26\%. RZ had a decreasing trend in the initial three year sample years, increased for the subsequent year then again decreased. Binani Cement also showed a fluctuating trend, with a mean of Rs. 9.432. PEPL however, showed an increasing trend, though the value of output reduced to Rs. 19.71 in the year 2015-16 but in the year 2016-17 it went up by 42.05\%. PEPL showed the highest average of Rs. 22.132. The mix trend of value generated by employees in terms of wages and salaries paid was analyzed by t-Test. Table \hyperref[tab_3]{4} shows the value added to total employees in Rupees. Binani Cement showed increasing values for continuous five years which is a good sign of labour productivity of the company. HZL had a mix trend with the highest value generated in the year 2015-16 (Rs. 5,22,663). RZ value declined in the year 2013-14 but then it showed a growth for two years then further declined slightly in the year 2016-17. RZ showed the highest mean value of Rs. 8,08,539.60. PEPL had a major decline of value in the year 2014-15 by 44.99\% and in the year 2016-17 by 52.02\%, which shows the poor labour productivity of the company. Trends were analyzed by t-Test.  
\section[{Conclusion}]{Conclusion}\par
The overall analysis of Labour Productivity on the basis of different variables conclude that value generated in the form of output is not significant in the different private sector enterprises in terms of units and value added by the employees but labour productivity in terms of wages and salaries significantly differs in private sector enterprises.   \begin{figure}[htbp]
\noindent\textbf{1} \par 
\begin{longtable}{P{0.1511111111111111\textwidth}P{0.18888888888888888\textwidth}P{0.1637037037037037\textwidth}P{0.20777777777777776\textwidth}P{0.1385185185185185\textwidth}}
Years\tabcellsep Hindustan Zinc Ltd\tabcellsep Rose Zinc\tabcellsep Binani Cement\tabcellsep PEPL(in units)\\
2012-13\tabcellsep 32.33\tabcellsep 64.66\tabcellsep 851.31\tabcellsep 98\\
2013-14\tabcellsep 30.16\tabcellsep 60.32\tabcellsep 1267\tabcellsep 108\\
2014-15\tabcellsep 28.32\tabcellsep 56.67\tabcellsep 1413.98\tabcellsep 115\\
2015-16\tabcellsep 34.87\tabcellsep 69.74\tabcellsep 1338.84\tabcellsep 117\\
2016-17\tabcellsep 38.09\tabcellsep 76.18\tabcellsep 1695.73\tabcellsep 126\\
Mean\tabcellsep 32.754\tabcellsep 65.514\tabcellsep 1313.372\tabcellsep 112.8\\
SD\tabcellsep 3.45\tabcellsep 6.893\tabcellsep 272.991\tabcellsep 9.368\\
CV\tabcellsep 10.53\%\tabcellsep 10.52\%\tabcellsep 20.79\%\tabcellsep 8.31\%\end{longtable} \par
 
\caption{\label{tab_0}Table 1 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{2} \par 
\begin{longtable}{P{0.12106824925816023\textwidth}P{0.18916913946587535\textwidth}P{0.1765578635014837\textwidth}P{0.1765578635014837\textwidth}P{0.18664688427299703\textwidth}}
Years\tabcellsep Hindustan Zinc Ltd\tabcellsep Rose Zinc\tabcellsep Binani Cement\tabcellsep PEPL\\
2012-13\tabcellsep 717557\tabcellsep 1435114\tabcellsep 721112\tabcellsep 381575\\
2013-14\tabcellsep 675243\tabcellsep 1350486\tabcellsep 881971\tabcellsep 396410\\
2014-15\tabcellsep 732554\tabcellsep 1465108\tabcellsep 891364\tabcellsep 397399\\
2015-16\tabcellsep 1057984\tabcellsep 2115974\tabcellsep 1022627\tabcellsep 422236\\
2016-17\tabcellsep 1098658\tabcellsep 2197316\tabcellsep 1281682\tabcellsep 372563\\
Mean\tabcellsep 856399.2\tabcellsep 1712799.6\tabcellsep 959751.2\tabcellsep 394036.6\\
SD\tabcellsep 182624.268\tabcellsep 365249.861\tabcellsep 187226.089\tabcellsep 16902.97\\
CV\tabcellsep 21.33\%\tabcellsep 21.33\%\tabcellsep 19.51\%\tabcellsep 4.29\%\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep Authors own source\end{longtable} \par
 
\caption{\label{tab_1}Table 2 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{3} \par 
\begin{longtable}{P{0.17\textwidth}P{0.1877083333333333\textwidth}P{0.17708333333333334\textwidth}P{0.17354166666666665\textwidth}P{0.14166666666666666\textwidth}}
Years\tabcellsep Hindustan Zinc Ltd\tabcellsep Rose Zinc\tabcellsep Binani Cement\tabcellsep PEPL\\
2012-13\tabcellsep 7.31\tabcellsep 14.62\tabcellsep 9.58\tabcellsep 19\\
2013-14\tabcellsep 6.53\tabcellsep 13.06\tabcellsep 10.76\tabcellsep 20.1\\
2014-15\tabcellsep 6.07\tabcellsep 12.14\tabcellsep 8.89\tabcellsep 23.85\\
2015-16\tabcellsep 7.3\tabcellsep 14.6\tabcellsep 8.7\tabcellsep 19.71\\
2016-17\tabcellsep 6.43\tabcellsep 12.86\tabcellsep 9.23\tabcellsep 28\\
Mean\tabcellsep 6.728\tabcellsep 13.456\tabcellsep 9.432\tabcellsep 22.132\\
SD\tabcellsep 0.495\tabcellsep 0.991\tabcellsep 0.729\tabcellsep 3.382\\
CV\tabcellsep 7.36\%\tabcellsep 7.36\%\tabcellsep 7.73\%\tabcellsep 15.28\%\end{longtable} \par
 
\caption{\label{tab_2}Table 3 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{4} \par 
\begin{longtable}{P{0.165\textwidth}P{0.21\textwidth}P{0.17\textwidth}P{0.185\textwidth}P{0.12\textwidth}}
Years\tabcellsep Hindustan Zinc Ltd\tabcellsep Rose Zinc\tabcellsep Binani Cement\tabcellsep PEPL\\
2012-13\tabcellsep 353666\tabcellsep 707332\tabcellsep 175000\tabcellsep 38121\\
2013-14\tabcellsep 304185\tabcellsep 608370\tabcellsep 223000\tabcellsep 39110\\
2014-15\tabcellsep 323065\tabcellsep 646130\tabcellsep 234963\tabcellsep 21511\\
2015-16\tabcellsep 522663\tabcellsep 1045326\tabcellsep 243978\tabcellsep 39112\end{longtable} \par
 
\caption{\label{tab_3}Table 4 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{5} \par 
\begin{longtable}{}
\end{longtable} \par
 
\caption{\label{tab_4}Table 5 :}\end{figure}
 		 		\backmatter  			  				\begin{bibitemlist}{1}
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\bibitem[Sir Ewart Smith and Beeching, R: Measurement of the Effectiveness of the Productivity Unit ()]{b3}\label{b3} 	 		\textit{Sir Ewart Smith and Beeching, R: Measurement of the Effectiveness of the Productivity Unit},  		1948. London: Winter Proceedings. p. 5.  	 
\bibitem[Verter and Mehmet (1990)]{b4}\label{b4} 	 		 			V Verter 		,  		 			A Mehmet 		.  		\textit{Productivity Measurement Evaluation and Improvement},  				April-September, 1990. 31 p. 56.  	 
\bibitem[Owler and Brown ()]{b1}\label{b1} 	 		\textit{Wheldon's Cost Accounting and Costing Methods, Macdonald and Evans Limited},  		 			L W J Owler 		,  		 			J L Brown 		.  		1973. London. p. 9.  	 
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\end{document}
