Analysis of wages in the enterprise. Analysis of wage systems at the enterprise. Investigate the theoretical and methodological aspects of the system of remuneration of personnel working at the enterprise, determine the essence, functions and purpose of wages
Wage analysis
The payroll fund (PAYF) includes the wage fund and social payments 3: The payroll includes:
payment for hours worked, including: wages accrued at tariff rates, salaries and rates;
payment in kind;
bonuses and remuneration of a regular or periodic nature, regardless of the sources of their payment;
surcharges and allowances: for length of service; by district coefficients; for work in the North and other areas with severe natural and climatic conditions; for work in harmful or dangerous conditions and hard work; at night, weekends and holidays and for overtime work;
vacation pay; payment for education and training;
Commission remuneration; remuneration to regular employees;
payment for special breaks at work; payment of the difference in salaries in case of temporary substitution;
wages of part-time workers; freelance workers; for the performance of work under civil contracts, if payments for work are made by the organization with individuals, and not with legal entities; remuneration to non-staff workers;
payment for unworked time, including: annual and additional holidays; additional holidays; preferential hours for teenagers; study holidays; for periods of training, advanced training and retraining; during the performance of state or public duties; saved during the time of involvement in agricultural work; amounts paid for unworked time to employees who were forced, at the initiative of the organization, to work part-time; donor employees for the days of examination, blood donation and rest; payment for downtime through no fault of the employee; during the forced walk.
one-time incentive payments, including: bonuses, regardless of the sources of their payment; remuneration based on the results of work for the year; annual remuneration for years of service; material aid; additional payments when granting annual leave (in excess of the normal vacation amounts in accordance with the law); monetary compensation for unused vacation; other one-time incentives, including the value of gifts.
payments for food, housing and fuel.
Inclusion in the payroll not subject to; amounts not related to wages; travel expenses; expenses paid in exchange for daily allowances; allowances for the mobile (travelling) nature of work; field allowance; allowances for shift work; allowances for installation, commissioning and construction work; expenses for transfer to another locality; some other payments. These payments are accordingly not subject to mandatory social insurance contributions.
The main stages of the analysis of wages:
analysis of the composition and dynamics of the wage fund and funds allocated for consumption;
analysis of the effectiveness of the use of the wage fund and funds allocated for consumption, its factor analysis;
assessment of the effectiveness of the use of various forms and systems of remuneration, compensation package, personnel motivation system;
analysis of the social security of the team and indicators of social development.
At the first stage, the absolute and relative deviation of the actual value of the payroll from the planned value is usually calculated for the entire enterprise, production units and categories of workers. However, it should be borne in mind that the absolute deviation in itself does not characterize the use of payroll, since this indicator is determined without taking into account the degree of implementation of the production plan.
Relative deviation (ΔFZP rel) is calculated as the difference between the amount of wages actually accrued (FZP fact) and the planned fund, adjusted for the coefficient of the plan's implementation in terms of the volume of work (K ext). At the same time, it should be taken into account that only the variable part of the wage fund (FZP per) is adjusted. When calculating the relative deviation in the wage fund, you can use the so-called correction factor (K per), which reflects the share of the variable salary in the total fund. It shows by what fraction of a percentage the planned salary fund should be increased for each percentage of overfulfillment of the plan in terms of the amount of work:
ΔFZP rel \u003d FZP fact - (FZP trans * K ext) + FZP post) \u003d
FZP fact - (FZP fact * K lane * K vp + FZP * (1-K lane)) \u003d
FZP * K lane (1-K vn)
The second level of analysis can be a factor analysis of the variable part of the wage fund. The variable part of the wage fund depends on the cost of the volume of work performed (VP), its structure - the share of the i-th work in the total volume of work (D i), specific labor intensity (ti) and the level of average hourly wages (3 hour i). Its analysis can be carried out by the method of chain substitutions according to the model:
Then it is necessary to analyze the reasons for the change in the constant part of the wage fund (FZP post), which includes the salary of time workers (FZP povr), as well as all types of additional payments (FZP additional). The salary fund of these categories of workers depends on their average number (H povr), their skill level (D j - the share of employees of the j-th qualification in the total number of employees), their average earnings for the corresponding period of time (ZP por.). The average annual salary of time workers (ZP povr), in addition, also depends on the number of days worked on average by one worker per year (D), the average duration of the work shift (T) and the average hourly earnings (ZP hour).
For factor analysis of the constant part of the payroll, the following model can be used:
FZP post \u003d FZP damage + FZP add \u003d Σ H slave * D j * D * Z hour j + Σ DOPL j
This goal is to identify the reasons for the overspending (savings) of the time wage fund.
Important in the analysis of the use of payroll is the study of data on the average earnings of employees of the enterprise, its change, as well as the factors that determine its level. Therefore, the subsequent analysis should be aimed at studying the reasons for the change in the average salary of one employee (SW) by category and profession, as well as in the whole enterprise. At the same time, it should be taken into account that the average annual salary depends on the number of days worked by one worker per year, the duration of the work shift and the average hourly salary. The growth of the average hourly wage, in turn, depends on the level of qualification of workers and the intensity of their work, the revision of production standards and prices, changes in the categories of work and tariff rates, various additional payments and bonuses. In the process of analysis, it is necessary to study the implementation of the action plan to reduce the labor intensity of products, the timeliness of revision of production rates and prices, the correctness of payment according to tariffs, the correctness of accrual of additional payments for work experience, overtime hours, downtime, etc.
It is also necessary to establish a correspondence between the growth rates of average wages and labor productivity. For expanded reproduction, profit and profitability, it is necessary to ensure that the growth rate of labor productivity (I pt \u003d Per year report / Per year base) is ahead of the growth rate of its payment (I zp \u003d RFP year report / RFP year base). If this principle is not observed, then there is an overspending of the salary fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit. The lead coefficient (Kop) is equal to Kop = I pt / I zp.
To determine the amount of savings (-E) or overspending (+E) of the payroll fund due to changes in the ratio between the growth rates of labor productivity and its payment, you can use the following formula: E=FZP report * (1-Kop)
In the context of inflation, when analyzing the average wage growth index, it is necessary to take into account the index of price growth for consumer goods and services (I c) for the analyzed period: I cp = salary annual report / (cp year base * I c). This index shows the change in real wages, taking into account the purchasing power of cash payments.
An important component of the analysis of wages is the comparison of the average wages by categories of workers with the subsistence minimum or average wages in the region and the average level of wages of the corresponding category of workers in the labor market. Wages below the subsistence minimum is a violation of the legislation of the Russian Federation. Significant discrepancies in the level of remuneration with the supply on the labor market can lead to an outflow of personnel.
Analysis of the use of labor resources in the enterprise, the level of labor productivity must be considered in close connection with the efficiency of labor activity.
To assess the effectiveness of paying staff there, the dynamics of indicators is used:
These indicators significantly depend on the effectiveness of the remuneration system used in the organization. With the growth of labor productivity, real prerequisites are created for increasing the level of wages, while funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages.
The following model can be used for factorial analysis of payroll:
, where
VP - the amount of work in current prices;
FZP - payroll fund for personnel;
T is the number of hours worked;
ΣD and D - the number of days worked, respectively, by all workers and one worker for the analyzed period;
CH - average number of workers;
PPP - the average number of industrial and production personnel;
CV - average hourly production;
P - the average length of the working day;
Ud - the share of workers in the total number of personnel;
GZP - the average annual salary of one worker.
Since not all payments in favor of employees are included in the payroll accounted for as part of the cost of production (works, services), it is necessary to conduct a structural analysis of all payments in favor of the personnel of the enterprise. For example:
1. Wage Fund in the cost of production: at piece rates; tariff rates and salaries; performance bonuses; surcharges for professional skills; surcharges for work at night, overtime hours, holidays; payment of annual and additional holidays; payment of preferential hours for teenagers, breaks in the work of nursing mothers; surcharges up to the average level; downtime payment; remuneration of part-time workers, etc.
2. Payments from net profit: remuneration for the results of work at the end of the year; material aid; lump-sum payments to pensioners; vacation pay in excess of the established deadlines; student scholarships and tuition fees; repayment of loans to workers for housing construction; payment of vouchers for rest and treatment; payment of dividends on securities; payment for training or advanced training; etc.
3. Payments of a social nature from the social insurance funds and the budgets of trade union committees: allowances for families raising children; Temporary disability benefits; the cost of trade union tickets, etc.
With significant changes in the structure of payments, it is necessary to analyze the objectivity of the reasons for such a structural change.
For certain categories of workers, an analysis is made of the formation of their compensation package. When forming the compensation package, the forms of remuneration used and their effectiveness are considered; availability of additional medical and pension insurance, catering, transportation, flexible work schedules, the possibility of obtaining low-interest loans or preferential vacation packages, internships in educational institutions, etc.
The high size of the compensation package can significantly reduce the profit of the enterprise and limit the opportunities for the development and renewal of production, however, non-observance of the interests of employees when forming the compensation package can also have significant negative consequences, such as:
dismissal of the most highly qualified specialists
high turnover of staff, leading to a decrease in labor productivity, an increase in the cost of hiring and training;
the gradual replacement of jobs with “middle hand” personnel, lack of initiative and irresponsible employees;
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Ministry of Education and Science of Ukraine
Department of Enterprise Economics
COURSE WORK
Discipline: Analysis of the economic and financial activities of the enterprise
Topic: Analysis of the wage system at enterprise No. 1
Completed:
St. gr.
Option No.
Checked:
INTRODUCTION
Remuneration of labor occupies a special place in the structure of the social and labor sphere and the priorities of social policy. This is explained by its importance for ensuring human life and the specific functions it performs in the development of society and the economy.
However, at present, many acute problems and shortcomings have accumulated in pay and its organization. Moreover, for quite obvious reasons, without their elimination it is impossible to effectively carry out key socio-economic reforms - pension reform, modernization of housing and communal services, the tax system, etc.
We list the largest and most acute problems in the field of wages, which, in turn, can be sources and causes of a number of other negative consequences and shortcomings:
Delays in payment of wages;
Low reproductive function of wages;
A sharp drop in the stimulating role of wages in the development of the country's economy, production volumes at enterprises, and the realization of the physical and intellectual abilities of workers;
Reducing the share of the labor part in the total income of the employee, which signals an increase in apathy towards work, a decrease in its prestige, with all the ensuing consequences for society;
Excessive, unreasonably high differentiation in wages.
The purpose of this course work is to analyze the wage system at the enterprise №1. Achieving this goal predetermined the formulation and solution of the following tasks:
To reveal the essence and basic principles of the organization of remuneration;
To identify sources and mechanisms for the formation of the wage fund of enterprises;
Assess the composition and structure of the wage fund in the enterprise;
Assess the analysis of the effective use of the payroll fund;
To identify the impact of modern economic trends on the organization of wages.
The object of the study is the production and economic activity of the enterprise No. 1.
The subject of the study is the organization of remuneration and indicators of the effective use of the wage fund of the above object of study.
The study was carried out using such general scientific methods as the method of chain substitutions, absolute differences, generalization, comparison, etc.
The course work consists of an introduction, three sections, a conclusion, a list of sources used.
SECTION 1.
THEORETICAL FOUNDATIONS FOR ANALYSIS OF THE PAYMENT SYSTEM
1.1 The concept and essence of wages
Remuneration is a monetary expression of the value and price of labor, which is paid to an employee for the work performed or services provided and aimed at motivating the achievement of the desired level of labor productivity.
Remuneration is important both for employees, for most of whom it is the main source of income, and for the enterprise, since the share of wages in value added is quite large, labor costs in total production costs are quite significant.
The salary of an employee, regardless of the type of enterprise, is determined by his personal labor contribution, depends on the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts.
The size, procedure for accrual and payment of wages are regulated by the current legislation of Ukraine, relevant decrees and resolutions, industry instructions.
Enterprises independently establish the forms, systems and amounts of remuneration, as well as other types of income for employees in accordance with applicable law.
Enterprises can use tariff scales and scales of ratios of official salaries, which are determined by industry agreements as guidelines for the differentiation of wages depending on the profession, qualifications of employees, complexity and conditions of work performed.
As a socio-economic category, wages serve as the main means of satisfying the personal needs of workers, an economic lever that stimulates the development of social production, the growth of labor productivity, the reduction of production costs, and is a means of redistributing personnel across sectors of the national economy.
The transition to market relations in our country has fundamentally changed the economic nature of wages. Wages are the main part of labor remuneration, which has a material form (cash or in kind) and has more (basic wages) or less (additional wages) constancy. Wages have always been and remain for the majority of members of society the basis of their well-being. It is due to it that in countries with a market economy, the worker and members of his family satisfy the bulk of their needs for food, clothing, housing, etc. Contrary to popular belief, the share of labor remuneration in the total income of citizens of highly developed countries has been constantly increasing in recent years, while income from property has been falling.
Forming the effective demand of the population, wages largely determine the dynamics of the country's economy. Being inextricably linked with the economic activity of the population, it has a more significant impact on the development of the economy compared to other types of income. First of all, it stimulates the production of consumer goods. It should also be taken into account that high wages encourage the managers of the enterprise to rationally use personnel and actively change new equipment and modern technologies.
The total wage reflects the price of labor power and the cost of its reproduction, as well as the demand and supply of labor power of a certain quality. In addition, the amount of payment is directly related to a number of quantitative and qualitative characteristics, reflecting both costs (for example, the number of hours worked) and the results of labor (in particular, output). In a market economy, wages are influenced by a number of market and non-market factors that must be considered at least at two levels.
Within each region, a certain level of wages is formed, reflecting the price of the labor force (labor service) provided by the employee to the employer. The market price of labor power (labor service) is a monetary reward that the employer is willing to pay, and the employee agrees to receive for the use for a certain time and with a certain intensity of his ability to work in the enterprise.
There are also factors operating at the enterprise level, where, in fact, there is a direct and almost continuous interaction between employees and employers. It is here that the main characteristics of labor processes are formed that affect their effectiveness and, above all, labor efficiency. In order for the abilities of workers to be realized, and their labor to be effective, a certain relationship must be established between the price of labor and indicators characterizing the efficiency of the worker. The establishment of the latter is the subject of the organization of wages at the enterprise.
For employers, wages represent an element of production costs and the price of goods. Its size is significantly affected by the cost of the labor force, which is the sum of consumer funds necessary for the reproduction of labor force with specific characteristics at a given level of economic development of the region. From this definition it can be seen that its value is formed under the direct influence of the market for goods and services.
Closer is the relationship between wages and the price of labor, which is usually expressed in terms of money and usually does not correspond to the cost of labor. In fact, the price of labor power is influenced simultaneously by many factors that cause it to change both towards the cost of labor power and away from it. First of all, its value is influenced by the state of the labor market. At the same time, the employed, as a rule, tend to raise the price of labor power against its value, while the entrepreneur, on the contrary, seeks to reduce it. As a result, the specific price of labor power is formed as a result of the interaction of the two sides of market relations: sellers and buyers.
The need to take into account the state of the market for consumer goods requires a distinction between nominal and real wages. Real wages are determined by the amount of goods and services that can be bought with the amount of nominal wages.
The absolute level of wages should be assessed by its real value. At the same time, it is important to assess the relative size of wages (which can be done on the basis of both nominal and real wages). It should be noted that the relative size of wages are the main determinants of the social status and value of the worker in society. From the point of view of entrepreneurs, high labor costs are an important sign of the competitiveness of an enterprise and its strategic prospects.
The main task of the organization of wages is to make wages dependent on its team and the quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each. The organization of wages involves:
a) determination of forms and systems of remuneration of employees of the enterprise;
b) development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;
c) development of a system of official salaries for employees and specialists;
d) substantiation of indicators and bonus system for employees.
Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular labor to give a certain amount of output per unit of time.
1.2. Payroll features
The main functions of wages:
1 The reproductive function of wages is that it ensures the normal reproduction of the labor force of the appropriate qualifications.
2 The incentive function provides for the establishment of wages that would encourage employees to increase labor productivity and achieve better results in the workplace.
3 The regulatory function of wages implements the principle of differentiation of the level of wages depending on qualifications, complexity of work, intensity of tasks, specialization.
4 The social function of wages is aimed at ensuring equal pay for the same work, that is, the implementation of the principle of social justice in relation to income received.
The salary structure includes the following components: basic salary, additional salary, other incentive and compensation payments, profit sharing and share payments.
The basic salary is a remuneration for the work performed in accordance with the established labor standards (time standards, output, service, job duties). The basic salary is set in the form of tariff rates and piece rates for workers and official salaries for managers, specialists, technical employees; interest or commission charges depending on the volume of income (profit) received from the sale of products (works, services), in cases where they are the basis of wages.
Additional wages are remuneration for work in excess of the established norms, for labor successes and special working conditions. The level of additional wages in most cases depends on the final results of the work of enterprises.
The additional wage fund includes: allowances and additional payments to tariff rates and official salaries, bonuses for production results, remuneration (percentage allowances) for length of service and length of service, payment for work on weekends, holidays and overtime, payment of annual holidays, cash compensation for unused vacation.
Other incentive and compensation payments include: payment for downtime through no fault of the employee, remuneration based on the results of work for the year, remuneration for discoveries, inventions and rationalization proposals, bonuses for the creation, organization of production and manufacture of new goods.
1.3 Forms and systems of remuneration
The system of remuneration is understood as a certain relationship between indicators that characterize the measure (rate) of labor and the measure of its payment within and above labor standards, which guarantees the employee to receive wages in accordance with the actual results of labor (relative to the norm) and the price agreed between the employer and the employee his workforce.
The form of wages is one or another class of payment systems, grouped according to the main indicator of accounting for the results of labor in assessing the work performed by an employee in order to pay him.
The most widespread in enterprises received two forms of remuneration: piecework and time.
Piecework wages are based on the determination of piecework rates, taking into account the category of work performed and the tariff rate of the first category.
The piecework form of remuneration, as a rule, is applied under the following conditions:
1. The presence of quantitative performance indicators that directly depend on a particular employee or team.
2. The possibility of accurate accounting of volumes (number of work performed).
3. Opportunity for workers in a particular area to increase production or the amount of work performed.
4. The need to stimulate workers at a particular production site to further increase the output of products or the volume of work performed.
5. Possibility of technical regulation of labor (application of technically justified labor standards).
Piecework wages are not recommended if their use leads to a deterioration in product quality; violation of technological regimes; deteriorating equipment maintenance; violation of safety requirements; waste of raw materials and supplies.
The piecework form of remuneration is divided into systems according to the methods:
Definitions of piece rate (direct, indirect, progressive, piece-rate, contract);
Settlements with employees (individual or collective);
Financial incentives (with or without bonus payments).
Under a direct individual piecework wage system, the worker's earnings are determined by the following formula
where RFP pis- the total earnings of the worker, rub.; P - piece piece rate, rub.; Q- the number of processed products, nature. units
where m- hourly tariff rate of the category of work performed, rub.;
N vr, N extrusion- respectively, the norms of time for processing a unit of production and output for a certain period of time.
Under the direct collective piece-rate system, the earnings of workers are determined in a similar way using the collective piece-rate and the total volume of output (work performed) of the brigade as a whole.
Under the piece-bonus system, a worker-pieceworker or a team is paid a bonus for the fulfillment and overfulfillment of the established quantitative and qualitative indicators provided for by the regulation on bonuses. Earnings of a worker under a piece-bonus system ( RFP sp) is determined by the following formula
where R- the amount of the bonus as a percentage of the tariff rate for the fulfillment of the established indicators and bonus conditions; to- the amount of the bonus for each percentage of overfulfillment of the established indicators and bonus conditions,%; n- the percentage of overfulfillment of the established indicators and bonus conditions.
Bonuses for workers can be carried out both from the wage fund and from the material incentive fund based on the following indicators:
Increasing labor productivity and increasing the volume of production, in particular, the fulfillment and overfulfillment of production targets and personal plans, technically justified production standards, and a decrease in normalized labor intensity;
Improving the quality of products and improving the quality of work, for example, increasing the production of superior quality products, increasing the grade of products, etc.;
Saving raw materials, materials, tools and other material assets.
The bonus system and the size of the bonus are determined by the objectives of improving the activities of the enterprise, the significance and role of this production site, the nature of the norms, the volume and complexity of planned targets. The effective bonus payment of the piece-bonus system of remuneration depends primarily on the correct choice of indicators and bonus conditions, which should depend directly on the results of the work of this employee. It is also important to accurately record the implementation of established indicators.
Under the piece-progressive system, the work of a worker within the limits of the fulfillment of the norms is paid at direct piece rates, and when working out in excess of these initial norms, at increased rates. The limit for the fulfillment of production norms, above which work is paid at increased rates, is set, as a rule, at the level of the actual fulfillment of the norms for the last three months, but not lower than the current norms. The size of the increase in piece rates, depending on the degree of overfulfillment of the original base, is determined in each specific case by a special scale. The main requirements for using the piece-progressive system include: the correct establishment of the initial base; development of effective price increase scales; accurate accounting of production output and actually worked time by each worker. The use of this wage system in practice is justified only in the "narrow" areas of production, where it is necessary to stimulate accelerated output.
Under the indirect piecework wage system, the amount of a worker's earnings is directly dependent on the results of the work of the piecework workers he serves. This system is generally used to pay support workers.
The salary of the worker in this case is determined by the following formula:
where R ks- indirect piece rate; Q main- the volume of products produced (work performed) by the main workers served by this auxiliary worker.
where m sun- tariff rate of an auxiliary worker, rub.; H main- the rate of production of the main workers served by this auxiliary worker.
A lump-sum wage system is a system in which the earnings of a worker (a group of workers) are determined for the entire volume of quality work they have done. The amount of piecework payment is determined on the basis of the current norms of time (production) and rates, and in their absence - on the basis of norms and prices for similar work. Usually, a bonus is paid to workers for completing a task on time with high-quality work. Such a system of remuneration is usually used for one-time and contract work, as a rule, repair, finishing.
time-based This form of remuneration is called in which the employee's earnings are accrued at the established tariff rate or salary for the time actually worked by him.
According to this system, the amount of remuneration for a certain period of time depends only on the type of requirements for the employee in this workplace. At the same time, it is assumed that during working hours the employee achieves normal results on average.
Time wages are applied primarily where:
The costs of determining the planned and accounting for the produced quantity of products are relatively high;
The quantitative result of labor is already determined by the course of the work process (for example, work on a conveyor with a given rhythm of movement);
The quantitative result of labor cannot be measured and is not decisive;
The quality of labor is more important than its quantity;
The work is dangerous;
Work is heterogeneous in nature and irregular in load.
When using time wages, a number of requirements must be met. The most common of these include:
1. strict accounting and control over the time actually worked by each employee;
2. correctly assigning wage categories to time workers (or salaries in cases where their work is paid according to monthly salaries) in strict accordance with their qualifications and taking into account the actual complexity of the work they perform, as well as assigning official salaries to specialists and employees in strict accordance with the official duties actually performed by them and taking into account the personal business qualities of each employee;
3. development and correct application of reasonable service standards, normalized tasks and headcount standards for each category of workers, excluding a different degree of workload, and, consequently, a different level of labor costs during the working day;
4. optimal organization of labor at each workplace, ensuring the efficient use of working time.
A graphical representation of time wages is shown in Figure 1.
Fig.1 Time wage
It can be seen from the figure that with time wages, the amount of wages (WRP) does not depend on labor productivity (PT), but the specific wages per unit of output (Y) will decrease with an increase in labor productivity. A very important conclusion follows from this: in the conditions of the use of time wages with low labor productivity, the enterprise has the risk of increasing costs.
The time-based form of remuneration has two varieties: simple time-based and time-bonus.
With a simple time-based system, an employee’s wages are accrued at the tariff rate assigned to him or salary for the time actually worked and is calculated according to the formula:
where m- hourly (daily) tariff rate of a worker of the corresponding category, rub.; T is the time actually worked in production, hours (days).
According to the method of calculating wages, this system is divided into three types: hourly, daily, monthly. In case of hourly pay, the calculation of wages is made from the hourly tariff rate of the worker and the actual number of hours worked by him for the billing period. With daily pay, the worker's wages are calculated on the basis of the worker's daily wage rate and the actual number of days worked (shifts). With monthly payment, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days provided for by the work schedule for a given month, and the number of working days actually worked by an employee in a given month.
Under the time-bonus system, a bonus is established for workers in addition to payment for hours worked at tariff rates for ensuring certain quantitative and qualitative indicators. The salary of an employee under the time-bonus system ( ZP pvp) is determined by the following formula:
The effective use of bonuses is possible with the strict assignment of time workers to equipment, jobs, with the right choice of bonus indicators.
The remuneration system should be flexible, stimulate an increase in labor productivity, and have a sufficient motivational effect. The growth of wages should not outstrip the growth rates of productivity and efficiency. The flexibility of the remuneration system lies in the fact that a certain part of earnings is made dependent on the overall efficiency of the enterprise.
At the beginning of the economic reform, many enterprises found themselves in a situation unfavorable for the organization of an effective payment system. Price liberalization reduced the employee's incentive to improve the individual result of labor, and the entrepreneur's incentive to increase profits. This is also facilitated by the tax mechanism, together with the mechanism for creating off-budget funds.
First of all, it is necessary to strive for tariffs, and, if possible, all wages to be adjusted for price increases, if not 1:1, then in the proportion that the maximum demand for the company's products allows when prices rise. Lagging wage growth behind price growth leads primarily to a narrowing of consumer demand and a further decline in production volumes, which is compensated for by new price increases. Wage indexation, which compensates for price increases as much as possible, makes it possible to maintain the stimulating role of wages.
At the same time, while taking all measures to preserve the stimulating function of wages, it is necessary to do everything possible so that even the slightest exclusion of an employee from the labor process is compensated not in the form of wages, but in the form of guarantee and compensation payments, which, as a rule, are set below the tariff payment.
Any reduction in the individual result of labor must be accompanied by a reduction in wages. Guarantees and compensations can, within certain limits, compensate for this reduction if it occurred through no fault of the employees. Typical for enterprises of all forms of ownership is a neglectful attitude to the division of wages into funds paid for work and funds paid in the form of guarantees and compensations. The explanations for this are different: unwillingness to produce extra paperwork, to understand the causes and perpetrators of guarantee payments, the lack of any desire to make these payments, the lack of qualified workers in the management apparatus, and many others. In such conditions, for the employee, the money received by him appears as paid for work. Since the crisis in the economy has lasted for more than one year, the amount of compensation payments in the actual wages of employees is the greater the share, the worse the situation is at the enterprise. If workers consider these funds as paid for their work, then in the future this may give rise on their part to demand full additional payment for any increase in the efficiency of their work. If the funds received by the employee are clearly divided into those paid for work and those paid as compensation, then with the improvement of the situation and the improvement of their performance, employees can claim additional payment in the amount of the difference between payment for work and payment for replacement compensation payments.
Under the administrative-command model of the economy, wages came mainly from centrally regulated funds (wage fund and material incentive fund). The inefficiency of such a mechanism was manifested, in particular, in the fact that an increase in one or another pay fund became an end in itself, and the payment of an employee in accordance with his labor contribution became dependent on the fund received. This belittled the importance of an individual approach to assessing the work of each, gave rise to various forms of collective selfishness, irresponsibility and subjectivism.
In the market model, the wage fund consists of individual wages and is determined by the forms and systems of payment, as well as the totality of the results of the work of each employee. The payroll fund expresses the total costs of the enterprise for the remuneration of employees. The management of the enterprise, represented by the owner or employer, has the right to decide what wage fund they can allow, taking into account market conditions, the cost of labor in the labor market, ensuring the competitiveness of products in the goods market, inflation and many other factors.
The restructuring of the economy for market relations puts forward the strengthening of the social protection of workers as an indispensable condition. In wages, this is expressed primarily in the fact that the level of payment ensures the normal reproduction of the labor force of the appropriate qualifications. And the growth of profits should be carried out not due to the excessive intensity of the worker's labor, but by rational organization of the production process and an increase in its technical level, facilitating labor. Social security in a market economy also lies in the fact that all opportunities are provided for the growth of individual wages by increasing personal results of labor, taking into account the guarantees achieved in the system of social partnership on wage issues. This second indicator of employee protection in terms of wages can be achieved by far not at all enterprises. In a market economy, it is often opposed by another dimension of social protection: job retention. With the decline in production, which is considered by most business leaders as a temporary (albeit a long-term phenomenon), many employers are taking the path of maintaining jobs as a main indicator of social security to the detriment of even ensuring the normal reproduction of the labor force and creating conditions for the realization of the labor potential of workers. mind that the long-term persistence of such a situation leads to a complete loss of the functions of wages.
The experience of countries with a market economy shows that now it is impossible to properly organize wages at an enterprise without its main element - labor rationing. It allows you to establish a correspondence between the volume of labor costs and the amount of its payment in specific organizational and technical conditions. However, at the beginning of the reform, when it was necessary to carry out a radical change in the organization of wages, the problem of rationing began to be given much less attention both by the economic management bodies and practitioners. It was widely believed that in the transition to market relations, norms lose their significance, since they mainly perform the function of regulating wages.
The labor market that is currently being formed, the independence of enterprises in the regulation and determination of tariff rates and salaries create real prerequisites for eliminating the previously established negative practice of using labor standards to regulate the amount of wages. Therefore, there is an objective need to improve the rationing, to regularly conduct a comprehensive analysis of the level and eliminate those errors that were made with centrally set tariffs, which led to the deformation of time standards, i.e. their overestimation. All work to improve the rationing of labor in a market economy is assigned to the employer, because, first of all, he is interested in the rational use of the labor force hired by him. However, it should be borne in mind that employees are also interested in an objective assessment of their work by the employer. The absence of a reliable regulatory framework leads to a clash of interests of both parties, to a violation of the social microclimate. The economic crisis and the decline in production still retain a negative attitude towards the improvement of labor rationing at enterprises of all forms of ownership and types of activity. But the crisis will pass, and businesses will need reliable norms. By this time, there should be the necessary staff of rate-setters and the necessary regulatory framework. Thus, taking into account the prospects, work on labor rationing at the enterprise should go on continuously, even perhaps not being fully reflected in the practical actions of the administration in the sense of the rational use of labor and funds allocated for wages.
Work to improve the regulation of labor in the new conditions should be directed to the maximum extent possible at improving the quality of standards, and above all, at ensuring equal intensity of standards for all types of labor (manual, mechanized, machine, etc.) and for all groups of female workers (workers, specialists, managers). ).
Equal intensity of norms in various production areas is achieved either by establishing equal or numerically close intensity coefficients for individual elements of the labor process (reception, operation, etc.) or types of work, or by taking into account a certain level of labor intensity in the norms.
Stress coefficients can be determined in various ways:
a) from the ratio of the norms in force at the enterprise, and the norms adopted as a standard, which can be established on the basis of research and regulation of specific work in the conditions of its most productive performance, or by methods of mathematical statistics;
b) as the reciprocal of the level of labor costs (percentage of compliance with the norms).
The equal intensity of the norms can be judged on the basis of their comparison with data obtained as a result of chronometric observations on the most important or frequently repeated types of work (operation). Deviations within +/- 10% are considered normal. In this case, as well as in determining the stress coefficients, it is important that when evaluating the norms, the degree of compliance of the existing organizational and technical conditions at individual workplaces with the normative ones is taken into account.
If the actual organizational and technical conditions deviate from those laid down in the labor standards, the technical inspection of the labor costs of individual workers will increase significantly or, conversely, decrease, which will lead to the appearance of "profitable" and "unprofitable" jobs for wages. The organizational and technical conditions at such workplaces must be brought into line with the normative or the norm should be revised.
Bonus systems developed at enterprises can be aimed at stimulating output growth or limiting this growth (regressive bonus systems). But in any case, bonuses should be paid to employees upon reaching or overfulfilling the established labor standard with a high rate of work.
The improvement of worker labor rationing is carried out on the basis of a comprehensive analysis of its condition by workshops, sections and other divisions, by types of work, professions, etc. In this case, it is necessary to rely on data from the analysis of the level of compliance with the norms, photographs of the working day, and time measurements.
For pieceworkers, the main indicator by which the level of wages is regulated is the percentage of performance standards. A higher indicator makes it possible to provide higher wages at the same tariff rates, as well as to increase bonus payments, if the indicator of bonuses is the level of compliance with the norms. Therefore, one of the main areas of analysis and establishment of equally stressed norms is to determine the level of fulfillment of norms in the main and auxiliary production; by structural divisions of the enterprise (workshop, site, etc.); by types of work, professions; by category of work; at work with normal conditions and at work with difficult and dangerous working conditions.
Particular attention should be paid to the rationing of the work of time workers, specialists and employees. It should be noted that the use of nominal wage systems based on the methodological basis of rationing suggests that the payment of wages is subject to the strict fulfillment of the established scope of work or the release of a certain amount of products of the required quality. Therefore, the improvement of the quality of labor cost norms for these categories of workers can be carried out along the same lines as for piecework workers. Improvement of labor rationing for specialists and employees, as well as certain categories of workers, should be carried out on the basis of an analysis of the degree of their workload and a rational distribution of duties, improvement of the management structure and the introduction of modern technical means. It is necessary to carry out work to reduce and streamline unnecessary management links, to reduce the number of auxiliary, maintenance and managerial personnel. Each specialist needs to determine a work schedule that ensures his full daily load throughout the year. The provisions of the regulations must be specific, reflect the specifics of the work of a specialist at a given workplace, in a given position and in the corresponding qualification category. As a result of the work to determine the new structure of the enterprise and its management systems, to bring the names of the positions of employees according to the functions they actually perform, the number of managers, specialists and employees required for compiling the staffing table is determined.
In order for the work to bring labor standards to an equal degree of tension to be effective and socially fair, it is important that the main means of achieving equal tension of the norms should not be their automatic tightening compared to the previous period, but the implementation of certain organizational and technical measures aimed at increasing labor productivity and quality, improving the maintenance of the workplace and its equipment. When improving labor rationing, it is expedient to take into account the opinion and experience of qualified workers, technologists, specialists in the organization of production and management.
At each enterprise it is necessary to determine the forms of compensation for increased labor standards. They may be:
Growth of tariff rates (salaries) in accordance with the system of rates and salaries of the enterprise adopted in the collective agreement; this most rational form of compensation makes it possible to cover all workers affected by the revision of the norms;
Increasing the size of bonuses for work under intense labor standards if the increase in tariff rates is not enough for full compensation, while it is permissible to establish the initial bonus base below the level of implementation of the new norm;
Establishment of individual additional payments for individual employees for work under intense labor standards, fully compensating for the loss in wages
There are three main options for improving the remuneration of workers and employees:
Based on a significant increase in the incentive effect of tariff payments;
On the basis of increasing the stimulating effect of over-tariff payments (bonuses, payment for overfulfillment of norms, allowances, distribution of the over-tariff part of the collective pay fund according to KTU);
On the basis of strengthening the stimulating role of the mechanism for the formation and distribution of wage funds among the divisions of the enterprise.
The choice of payment system is the full prerogative of the employer. The administration of the enterprise, based on the volume of output, its quality and delivery time, the ability of employees to influence the implementation of production reserves, taking into account their physical, professional, qualification and other characteristics, develops specific payment systems and brings them to the relevant groups of workers within the time limits established by law. A trade union can only disagree with the proposed systems if they require excessive labor intensity and may incur damage to the health of the worker or are not based on the conditions of payment determined by the collective agreement.
The conditions providing for the expediency of using piecework wages are well known, they are: 1) the presence of quantitative indicators of output or work that correctly reflect the employee's labor costs; 2) the fact that workers have a real opportunity to increase output or the amount of work against the established norm in real technical and organizational conditions of production; 3) the need to stimulate the growth of production, increase the volume of work or reduce the number of employees due to the intensification of the labor of workers; 4) the possibility and economic feasibility of developing labor standards and accounting for the output of employees; 5) the absence of a negative impact of piecework payment on the level of product (work) quality, the degree of compliance with technological regimes and safety requirements, the rationality of spending raw materials, materials and energy. If there are no such conditions, then it is recommended to apply the time-based form of remuneration.
During the transition to the market, a number of enterprises may tend to replace piece-rate payment with time-based payment. In this case, it is necessary to take all measures so that the use of time wages does not lead to a decrease in work efficiency. This is highly undesirable given the possible competition in the goods and labor markets. Among these measures, first of all, is the preservation and maintenance of a high level of labor rationing with a time-based form of payment. The tariff rate for a time worker, as well as for a piece worker, must be paid strictly for the fulfillment of the labor norm. At the same time, the rationing of the work of time workers should not be limited only to the establishment of their number on the basis of service standards or population standards. If such norms are observed, the indicators of the corresponding link, section, workshop, etc. may be low. Therefore, the work of workers with time wages should be normalized and evaluated on the basis of other indicators that take into account the results of their work.
These indicators can be:
Firstly, standardized (production) tasks that determine the amount of work for each time worker per shift, week or month. It is advisable to use these indicators for manual and machine-manual work, as well as in discontinuous and sometimes continuous equipment production, where the direct influence of workers on output remains;
secondly, planned norms or tasks for the production of products by a brigade (link), section, shop. Such indicators are appropriate, in particular, for workers servicing production and conveyor lines, machine systems, units and installations, where the performance of each is not taken into account and individual production rates (normalized tasks) are not set;
in tetih, labor standards for time workers can be brought up and taken into account in the form of the degree of implementation of technological parameters and modes: consumption rates of raw materials, materials and other production resources, schedules for performing certain types of work, etc. It is advisable to use such indicators in strictly regulated continuous production, as well as in many works performed by auxiliary workers. An important condition for the effective use of time wages for all categories of workers is the development at enterprises of the so-called standards of possible achievements. They can be set for almost all indicators of the production and economic activities of links, teams, workshops, sites, units, industries, etc., and be communicated to workers whose number is determined according to standards in the form of certain normalized tasks. In proportion to the degree of fulfillment of these tasks, wages should be paid. It should also be borne in mind that the widespread use of time wages requires high organizational support (raw materials, materials, semi-finished products, tools, energy, transport, adjustment, repair, etc.) from the technical and production services of the enterprise. In the transition to market relations, the organization of collective wage systems, especially contract and rental, requires a very differentiated approach. This is due to the fact that during the years of the eleventh and twelfth five-year plans a course was taken for the increased introduction of such forms of payment. In a number of cases, collective forms were introduced under administrative pressure, sometimes as a tribute to a fashionable trend. Far from all enterprises have confirmed the vitality and effectiveness of collective forms of remuneration, so there is no need to strive for their artificial preservation. In this regard, one should take into account the conditions that predetermine the expediency and necessity of collective forms of organization and remuneration. They are, in particular, expedient where integration into a labor collective is technologically conditioned, i.e., joint efforts of workers are necessary to complete one technological complex. And the final results of production are the direct result of the work of these workers.
There are three main groups of works that meet these requirements. Firstly, work on the joint maintenance of apparatuses, units, large equipment, assembly and installation of large objects (products), as well as many heavy operations that cannot be performed by individuals. That is, such a technological sequence of individual operations of the general technological process, in which it is impossible to uniformly load workers during a shift only in their specialty due to the different labor intensity of certain types of work. Secondly, these are conveyor-type works, where the achievement of the final result requires from each employee a clear, well-coordinated, time-synchronized execution of his operation, and backlogs at workplaces (extra necessary) are not allowed. Here, everyone uninterruptedly provides a front for the work of others, the amount of work of each subsequent employee depends entirely on the successful work of the previous one. The labor costs of each worker are reflected directly in the final results of production and can be measured by the number of finished products produced. Thirdly, these are works on maintenance and control over the course of the technological process. Such work cannot be determined by the indicators of the individual output of individual workers, however, these workers have an impact on the quantitative output of products in excess of the established norms. Therefore, collective payment based on results is fully justified by combining the labor functions of workers, or by a complete division of labor.
The use of collective piecework pay for other jobs that are not included in these groups will lead to a loss of connection between wages and its result and, ultimately, to a weakening of the material interest of workers in the results of their work.
SECTION 2
METHODOLOGY FOR ANALYSIS OF THE PAYMENT FUND
Analysis of the use of funds for wages at each enterprise is of great importance. In the process, it is necessary to carry out systematic monitoring of the use of the wage fund, to identify opportunities for saving money by increasing labor productivity and reducing the labor intensity of products.
There are two approaches:
1. General analysis, which does not provide for the division of the wage fund into fixed and variable parts.
2. Analysis based on the division of the wage fund into fixed and variable components.
To analyze wages, we will use the second approach, which allows us to conduct a more complete analysis and more accurately determine the ways and measures for the effective use of the wage fund.
The variable part of the wage fund is the part that changes in proportion to the volume of production. This is the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages.
The variable part of the payroll, as shown in Fig. 2.1, depends on the volume of production, its structure, specific labor intensity and the level of average hourly wages.
 |
Rice. 2. Structural-logical model of the factor system of the variable wage fund.
To determine the influence of these factors on the absolute and relative deviation of the wage fund, a number of calculations are made, according to the results of which it is possible to establish the result of which changes occurred and draw conclusions on how to get out of this situation.
It is also necessary to analyze the reasons for the change in the constant part of the wage fund, which does not change with an increase or decrease in production volume. It includes: the salary of time workers, employees, employees of kindergartens, clubs, sanatoriums, etc., as well as all types of additional payments. The salary fund of these categories of workers depends on their average number and average earnings for the corresponding period of time. The average annual salary of time workers, in addition, also depends on the number of days worked on average by one worker per year, the average length of a work shift and average hourly earnings.
According to fig. 2, the following models can be used for deterministic factor analysis of the absolute deviation for the time wage fund:
FOT = CR GZP
where FOT is the payroll fund;
CH - average number;
GZP - the average annual salary of one worker
FOT = CR D DZP
where D is the number of days worked by one worker on average per year;
DZP - the average daily wage of a worker.
FOT = CR D P FZP
where P is the average duration of a shift;
NWP is the average hourly wage per worker.
 |
Rice. 3 Deterministic factorial system of wage fund for time workers
To assess the effectiveness of the use of funds for wages, it is necessary to apply such indicators as the volume of production in current prices, revenue, the amount of gross, net, capital profit per hryvnia salary, etc. In the process of analysis, one should study the dynamics of these indicators, the implementation of the plan according to their level . The analysis can be deepened by detailing each factor of this model.
As a result of the analysis, the main directions of the search for reserves to increase the efficiency of the use of funds for wages become visible.
The absolute change in the wage fund DFZP abs is determined by comparing the actually used funds for the wages of the wage bill f with the planned wage fund of the wage bill pl as a whole for the enterprise, production units and categories of employees:
The relative change in the wage fund DFZP rel is calculated as the difference between the actually accrued amount of wages and the planned fund, adjusted for the coefficient of fulfillment of the production plan. It should be borne in mind that only the variable part of the payroll is adjusted. The variable part of the wage fund FZP lane is that part of the wage bill that changes in proportion to the volume of production.
The relative change in the wage fund, taking into account the implementation of the production plan, can be determined by the formula
where FZP sk is the planned salary fund, adjusted for the coefficient of fulfillment of the plan for output;
FZP pl.per, FZP pl.post - respectively, the variable and constant amount of the planned salary fund;
To vp - the coefficient of implementation of the plan for the production of products.
The factor model used to analyze the variable part of the payroll is:
where VVP total is the total volume of output, pieces;
UD i is the share of the i-th type of product in the volume of production (product structure);
UTE i - specific labor intensity of the i-th type of product, standard hours;
FROM i - the level of hourly wages, UAH.
The factor model used to analyze the constant part of the wage fund of time workers has the form
where H is the average number of workers, people;
D - the average number of working days worked by one worker per year (number of working days in a year), days;
T - the average number of hours worked per day by one worker (length of the working day), hours;
NWRP – average hourly wage, UAH/h.
– revision of production standards;
- revision of prices;
– change of categories of work;
– revision of tariff rates;
SECTION 3. ANALYSIS OF THE PAYMENT FUND OF ENTERPRISE No. 1
3.1. Brief description of the enterprise and its technical and economic indicators
Today Enterprise No. 1 is a sustainable enterprise. It produces unique and high-performance equipment.
The clearest idea about the activity of the enterprise is given by the analysis of its main technical and economic indicators (Table 3.1).
Table 3.1
Technical and economic indicators of the enterprise
There is an increase in sales by UAH 400,000, which indicates the competitiveness of the products. This is also confirmed by the growth in the share of exports in commercial products c60 to 62%, including to non-CIS countries. At the same time, the growth in the volume of mechanical products by 10.3% occurs at a less significant pace.
The increase in the average monthly wage of 1 worker by 19.0% is due to the fact that with an increase in sales volumes, the average headcount decreases by 2%, which creates some reserve for increasing wages due to an increase in productivity indicators. The growth of investments by 89.2% indicates that the company's position is stable enough to allocate funds for investment development.
It should be noted the growth of net profit by 5.7%, as well as, although not significant, the reduction in costs per 1 hryvnia of marketable products at full cost by 3.1%, which indicates an increase in the efficiency of the enterprise. The increase in profits is partly due to the expansion of the share of exports to non-CIS markets, where the level of prices for the company's products is higher. The tendency to expand the share of exports in marketable products, in turn, is the result of using an aggressive marketing strategy, as well as the result of constant work to improve the quality and competitiveness of manufactured products.
3.2 Payroll analysis
The use of labor resources must be considered in close connection with wages.
There is no generally accepted interpretation of wages in the economic literature. Here are some definitions of wages.
Wages are part of the national income intended to meet the personal needs of workers, which is issued in cash in accordance with the quantity and quality of work performed.
Wages are a monetary expression of the value and price of labor, which act in the form of earnings paid by the owner of the enterprise to the employee for the work performed.
A wage is a reward for work.
Wages are part of the cost of production and sale of products, which is spent on the remuneration of employees of the enterprise.
In accordance with Article 1 of the Law of Ukraine "On Remuneration" of March 24, 1995, No. 108/95 - VR, "wage is a remuneration calculated, as a rule, in monetary form, which, in accordance with an employment contract, is the owner or authorized the body pays them to the employee for the work performed or the service rendered.
All wages of employees are divided into nominal and real.
The nominal wage is the amount of funds received by the employee for his work during the billing period (day, month, year).
Real wages are the amount of goods and services that can be purchased with nominal wages. In other words, real wages are the purchasing power of nominal wages. Real wages are closely related to nominal and prices for goods and services.
The amount of wages depends on the complexity and conditions of the work performed, the professional and business qualities of the employee, the results of his work and the final results of the economic activity of the enterprise. The salary is regulated by taxes, and its maximum size is not limited.
The salary structure includes the following components:
- basic salary
- additional salary;
– other incentive and compensation payments;
– participation in profits and payments by shares.
The basic salary is a remuneration for the work performed in accordance with the established labor standards (time standards, output, service, job duties). The basic salary is established in the form of tariff rates and piece rates for workers and official salaries for managers, specialists, technical employees; interest or commission charges depending on the volume of income (profit) received from the sale of products (works, services), in cases where they are the basis of wages.
Additional wages are remuneration for work in excess of the established norms, for labor successes and special working conditions. The level of additional wages in most cases depends on the final results of the enterprise.
The additional payroll includes:
1 Allowances and additional payments to tariff rates and official salaries:
- skilled workers engaged in especially responsible work, for high skill;
- to foremen from among the workers who are not released from their main work, for leading the teams;
- personal allowances;
– for combining professions (positions), expanding service areas;
– for work in difficult, hazardous conditions, for work in multi-shift and continuous production;
- managers, specialists, technical employees for high achievements in work.
2 Performance Awards:
– fulfillment and overfulfillment of production targets;
- Completion of chord assignments on time;
– increase in labor productivity;
- saving raw materials, materials, tools;
– reduction of equipment downtime.
3 Remuneration (percentage allowances) for length of service and length of service.
4 Payment for work on weekends, holidays and overtime.
5 Payment of annual leave, cash compensation for unused vacation.
Other incentive and compensation payments include:
1 Payment for downtime through no fault of the employee.
2 Remuneration based on performance for the year.
3 Rewards for discoveries, inventions and rationalization proposals.
4 Prizes for the creation, organization of production and manufacture of new products.
5 One-time incentives, such as anniversaries and memorable dates in kind and in cash.
6 The amounts of labor and social benefits provided by the enterprise to employees:
– one-time assistance to employees who retire;
– additional payments and supplements to state pensions for working pensioners;
- the cost of vouchers for treatment and rest.
The amount of additional wages should not exceed 50% of the employee's basic wage.
The salary of each worker is regulated by taxes. In accordance with the law of Ukraine "On personal income tax", from January 1, 2004, a single tax rate for individuals was introduced in the amount of 13%.
A special place in the remuneration system is occupied by the minimum wage - this is the legally established wage rate for simple, unskilled work, below which payment for the monthly, hourly work rate performed by employees cannot be made. The minimum level of wages corresponds to the first category of tariff scales. More skilled labor (labor of higher categories) is paid on the basis of the tariff coefficients given in the tariff scales, determined by the ratio of the levels of remuneration of this and the first category.
The wage fund, according to the current instructions of the statistical authorities, includes not only the wage fund, but also payments from social security funds and net profit remaining at the disposal of the enterprise.
The largest share in the composition of the funds used for consumption is occupied by the payroll fund, which is included in the cost of production.
Starting to analyze the use of the wage fund included in the cost of production, we first of all calculate the absolute and relative deviation of its actual value from the planned one.
In this regard, a distinction is made between absolute and relative changes in the wage fund.
Since the absolute deviation is determined without taking into account the degree of fulfillment of the production plan, it cannot be used to judge savings or overspending of the wage fund.
The relative change in the wage fund is calculated as the difference between the actual amount of wages and the planned fund, adjusted for the coefficient of implementation of the production plan. It should be borne in mind that only the variable part of the payroll is adjusted. The variable part of the wage fund FZP lane is that part of the wage bill that changes in proportion to the volume of production.
The FZP per include:
- wages of workers at piece rates;
– bonuses to workers and management personnel for production results;
- the amount of vacation pay corresponding to the share of the variable salary.
The constant part of the payroll of the wage bill post does not change with an increase or decrease in the volume of production.
The FZP post includes:
- wages of workers at tariff rates;
- salaries of managers, specialists, technical employees on salaries;
- all types of surcharges;
- remuneration of workers in non-industrial industries;
- the amount of vacation pay corresponding to the share of the regular salary.
The most significant factor in the payroll factor model is the level of hourly wages (per 1 man-hour) or average hourly wages, which depend on:
– skill level of employees;
- intensity of labor (in the process of analysis, the possibility of reducing the labor intensity of products is considered);
– revision of production standards;
- revision of prices;
– change of categories of work;
– revision of tariff rates;
- the volume of various additional payments and bonuses (surcharges for work experience, overtime hours, downtime due to the fault of the enterprise).
In the process of analysis, we will consider in detail the composition of the wage fund in the context of categories of workers and types of wages. These data make it possible to judge the structure of the wage fund by categories of employees and types of payments. In table. 3.2 shows the initial data for this type of analysis.
We define the absolute deviation of the wage fund:
8250000-7400000 = 850000 UAH
It can be seen from the calculations that there has been an increase in the total wage fund.
Table 3.2
Initial data for the analysis of the wage fund
| Payment type | The amount of salary, thousand UAH. | ||
| 2007 | 2008 | Deviation | |
| 1 | 2 | 3 | 4 |
1 Variable part of workers' wages 1.1 Piece rate 1.2 Performance bonuses |
|||
2 Permanent part of workers' wages 2.1 Time wages at tariff rates 2.2 Surcharges |
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| 3 Total payment of workers without vacation pay (p. 1 + p. 2) | 6650 | 7430 | +780 |
4 Vacation pay for workers 4.1 Related to the variable part 4.2 Pertaining to the permanent part |
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| 5 Remuneration of technical employees | 1 | 3 | +2 |
6 General payroll (clause 3+clause 4+clause 5) Including: 6.1 - variable part (clause 1+clause 4.1) 6.2 - permanent part (clause 2+clause 4.2+clause 5) |
|||
7 Share in the total wage fund, %: - variable part - permanent part |
|||
Consider an example of the analysis of the time wage fund for two adjacent years (Table 3.3).
Table 3.3
Initial data for the analysis of the time fund
wages
| Index | 2007 | 2008 | Deviation |
| 1 Average number of time workers (H), pers. | 55 | 60 | +5 |
2 Number of days worked by one workers on average per year (D), days. |
200 | 205 | +5 |
| 3 Average duration of a work shift (T), h. | 7,5 | 8,0 | +0,5 |
| 4 Time wage fund, t UAH. | 1851 | 1973 | +122 |
| 5 Average annual salary of a time worker (GZP), t UAH. (item 4: item 1) | |||
| 6 Average daily wage of a time worker (DZP), UAH. (clause 4: (clause 1 · clause 2)) | |||
| 7 Average hourly wage of a time worker (AW), UAH. (clause 4: (clause 1 · clause 2 · clause 3)) |
The influence of these factors can be calculated by the method of absolute differences:
= (60 - 55) * 200 * 7.5 * 22.44 \u003d 168300 UAH. - overspending of payroll.
60*(205-200)*7.5*22.44==50490 UAH - overspending of payroll.
60 * 205 * (8–7.5) * 22.44 \u003d \u003d 138006 UAH. - overspending of payroll.
60 * 205 * 8 * (20.05 - 22.44) \u003d \u003d -235176 UAH. - Savings in payroll.
Balance check: ΔFZP = 1973-1851 = 122 t UAH.
ΔFZP = 168300+50490+138006 – 235176 = UAH 121620
122 t UAH. ≈ 121.62 t UAH. - the calculation is correct.
From the analysis carried out, we see that the savings in the wage fund for 235176 UAH. in 2008 compared to 2007 was only due to a decrease in the average hourly wage of workers. Other factors led to overspending of the payroll. The increase in the number of workers on average per year in 2008 by 5 people compared to 2007 led to an overspending of wage bill by 168,300 UAH. Due to the increase in the average duration of a work shift by 0.5 hours, the overspending of wages by 138,006 UAH. It is also a factor that led to the overspending of wage bill by UAH 50,490. is an increase in the number of days worked by one worker on average per year by 1 day in 2008 compared to 2007. The combination of these factors led to a total overspending of the wage fund in 2008 compared to 2007 by UAH 121,620.
CONCLUSION
The purpose of this course work is to analyze the wage fund of Enterprise No. 1 for 2007-2008 and develop methods for improving wage systems and finding new forms of wages that would best influence the performance of the enterprise.
In the first and second sections, the issues of assessing wages as an economic category, its role in the life of society are considered, the basic principles of organizing wages at enterprises, as well as the types and forms of wage payment are considered.
In the third section, the characteristics of the enterprise and its subdivision under study are given, an analysis of the forms and systems of remuneration is carried out, the structure of the wage fund for workers is considered, and an analysis is made of the use of the wage fund and average wages. The study was carried out using various methods of economic analysis.
LIST LITERARY SOURCES
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2. Economic analysis / Ed. M.G. Chumachenko. - K.: KNEU, 2001. - 540s.
3. Kostenko T.D., Pidgora E.O., Rizhikov V.S., Pankov V.A., Gerasimov A.A., Rovenska V.V. Economic analysis and diagnostics of the current business: Heading guide. - Kiev: Center for Primary Literature, 2005 - 400 p.
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10. Theory of economic analysis / Ed. N.P. Lyubushina. - M.: Jurist, 2002. - 480s.
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INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
THEORETICAL PART
1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE. . . . . . . . . . . . . . . . . . . . 6
1.1 The concept of wages of workers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1.2 Principles of organization of wages in modern conditions. . . . . . . . . . . . . . 7
1.3 Forms and systems of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . eleven
1.4 Tariff system of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
1.5 Tariff agreements and their role in the regulation of wages. . . . . . . . . 23
1.6 Foreign experience of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . thirty
1.7 The composition and structure of the wage fund of the enterprise. . . . . . . . . . . . . . . . . . thirty
PRACTICAL PART
2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN" . . . . . . . . . . . . . . 36
2.1 Brief description of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
2.2 Composition and structure of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
2.3 Analysis of the movement of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
2.4 Description of the forms and systems of remuneration operating at the enterprise. . . . . . . 41
2.5 Calculation of the payroll structure for 2004 . . . . . . . . . . . . . . . . . . . 43
2.6 Calculation of the share of labor costs in the cost of production. . . . fifty
2.7 Evaluation of the effectiveness of the use of funds for wages in 2004. . . 51
CONCLUSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
BIBLIOGRAPHICAL LIST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Application 1.2
INTRODUCTION
The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry.
The volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The use of labor resources in the enterprise must be considered in close connection with the remuneration of labor, since the remuneration of workers is the price of labor resources involved in the production process.
Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It is aimed at rewarding employees for the work performed and at motivating them to achieve the desired level of productivity. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers.
Wages are also a part of the costs of production and sales of products, which goes to pay the employees of the enterprise. Properly organized remuneration of employees minimizes the cost of remuneration in the cost estimate, which will positively affect the financial condition of the enterprise.
aim This course work is a comprehensive analysis of the organization of remuneration in OJSC "Northern MN".
In accordance with the goal, in this course work the following were set: tasks:
- description of the theoretical aspects of the formation of wages at the enterprise in modern conditions;
- determination of the composition and structure of personnel;
- analysis of personnel movement;
- description of the forms and systems of remuneration operating at the enterprise;
- calculation of the payroll structure;
- assessment of the effectiveness of funds spent on wages.
Object of study is an organization of JSC "Northern oil pipelines".
THEORETICAL PART
1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE
1.1 The concept of wages of workers
Remuneration of employees is compensation by the employer for the work of an employee at the employer's enterprise, corresponding to the quantity and quality of work performed.
The amounts of this compensation have well-defined quantitative limits, since, on the one hand, they must provide:
a) for the employee - a certain level of satisfaction of his personal and social needs necessary to restore his abilities for work consumed in the production process;
b) to the employer - obtaining at this workplace from the employee the result necessary to achieve the ultimate goal of the enterprise.
Distinguish between monetary and non-monetary (natural) forms of remuneration. The main one is the monetary form, which allows the worker, in the conditions of the existence of money as a universal commodity equivalent and the most universal means of payment, to use them most effectively to meet their needs. Non-monetary forms of payment in modern conditions are resorted to very rarely. However, in conditions of disturbed money circulation, hyperinflation and an unstable, crisis state of the economy, the absence of a reliable mechanism for indexing income to rising prices, non-monetary forms of remuneration could become more widespread.
For a worker, wages are the main and main part of his personal income, a means of reproducing him as a bearer of the ability to work and a member of society. The employee's interest is to increase wages (income) by increasing both his labor contribution and labor results, and the price of his labor efforts.
For the employer, the remuneration of employees is always the cost of labor as a resource involved in the production process. The employer's interest lies in minimizing labor costs per unit of output as a result of both more productive use of the employee during working hours at the agreed payment per unit of this time (wage rate), and the conclusion of more favorable terms of employment.
In a developed market economy, wages are the price paid to an employee for the use of his labor, the value of which is determined by the labor market, that is, the demand for labor and its supply. The greater the demand for a particular labor force and the smaller its supply, the higher the wages, and, conversely, the higher its supply, the lower the wages.
1.2 Principles of organization of remuneration in modern conditions
The main task of the organization of wages is to make wages dependent on the quantity and quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each.
The organization of wages involves:
- determination of forms and systems of remuneration of employees of the enterprise;
- development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;
- development of a system of official salaries of employees and specialists;
- substantiation of indicators and bonus system for employees.
The issues of labor organization occupy one of the leading places in the social and economic policy of the enterprise. In a market economy, the practical implementation of measures to improve the organization of labor should be based on the observance of a number of principles of remuneration, which must be based on the following economic laws:
r the law of cost recovery for the reproduction of labor force;
r the law of value.
From the requirements of economic laws, a system of principles for organizing wages can be formulated, including:
- the principle of payment according to costs and results, which follows from all the above laws. For a long period of time, the entire system of organizing wages in the state was aimed at distribution according to labor costs, which does not meet the requirements of the current level of economic development. At present, the principle of payment according to costs and results of labor, and not only according to costs, is more stringent;
- the principle of raising the level of wages based on the growth of production efficiency, which is due, first of all, to the action of such economic laws as the law of increasing labor productivity, the law of rising needs. From these laws it follows that the growth of wages of the worker should be carried out only on the basis of an increase in the efficiency of production;
- the principle of advancing the growth of the productivity of social labor in comparison with the growth of wages, which follows from the law of increasing labor productivity. It is designed to ensure the necessary accumulation and further expansion of production;
- the principle of material interest in increasing labor efficiency follows from the law of increasing labor productivity and the law of value. It is necessary not only to provide a material interest in certain results of labor, but also to interest the employee in improving labor efficiency. The implementation of this principle in the organization of wages will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.
Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular employee to create a certain amount of products per unit of time. And wages related to monetary remuneration are paid to the employee for the work performed.
Wage, being a traditional factor of labor motivation, has a dominant influence on productivity. An organization cannot retain a workforce unless it pays competitive rates and has a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link wages, promotions with labor productivity indicators, output.
The system of remuneration for work should be designed in such a way that it does not undermine long-term efforts to ensure productivity with short-term negative results. This is especially true for the control layer.
Wages can act as a factor destimulating the development of labor productivity. Slow work is often rewarded with overtime pay. Departments that have overspent labor on certain jobs this year can hope to increase their budget next year. The mere fact of spending more time is not an automatic indicator of doing more work, although pay schemes are often based on these assumptions.
The line of conduct should be to encourage that which increases productivity. In the organization of wages, the entrepreneur is rarely given complete independence. Typically, wages are regulated and monitored by the competent government authorities.
The regulation of wages is carried out on the basis of a combination of measures of state influence with a system of contracts.
State regulation of wages includes:
- legislative establishment and change of the minimum wage in the Russian Federation;
- tax regulation of funds allocated for wages by enterprises, as well as income of individuals;
- establishment of district coefficients and percentages of allowances;
- establishment of state guarantees for wages.
The regulation of wages on the basis of contracts and agreements is provided by: general, territorial, collective agreements, individual agreements (contracts).
There are three types of income and wage policies:
- controlling inflation through taxes and fiscal measures;
- revenue regulation based on government rules and regulations;
- triangular cooperation policy.
All these elements take place in Russia. But with excessive wage differentiation, a centralized wage policy is unlikely to bring good results. Focusing on tax regulation of income can stimulate the black market. Therefore, the main hope, apparently, lies in the policy of negotiations, in particular, regarding the approval of wage levels that ensure flexible and fair wages.
The subsistence minimum is an indicator of the minimum composition and structure of consumption of material goods and services necessary to preserve human health and ensure its vital activity. The living wage is used to justify the minimum wage and old-age labor pension and to establish the minimum amount of unemployment benefits and scholarships for the period of vocational training of citizens in the direction of the employment service.
The minimum wage is the lower limit of the value of unskilled labour, calculated in terms of monthly cash payments received by employees for performing simple jobs under normal working conditions. The minimum wage is determined taking into account the cost of living and the economic opportunities of the state. The minimum wage is set at 40% of the subsistence minimum, calculated per capita, which implies its periodic revision, taking into account the consumer price index and tariffs for services.
The federal law of the Russian Federation “On increasing the minimum wage”, the minimum wage was established from January 1, 1998 - 83 rubles 49 kopecks.
The minimum wage rate is based on the minimum wage. The monthly minimum wage of an employee who has fulfilled his labor obligations (labor standards) cannot be lower than the minimum wage. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments. When determining the minimum rate (salary) of the employees of the enterprise, the employer is obliged to provide for them in a higher amount than the minimum wage established by the Federal Law. At the level of the minimum wage, the rate of employees is set in cases where the enterprise is experiencing economic difficulties, or as a special measure to prevent the mass layoffs of workers.
To regulate the remuneration of public sector employees, the Unified Tariff Scale is intended, it is the basis of the tariff system. It is a scale of tariffication and remuneration of all categories of workers from the working category to the heads of the organization.
The remuneration of labor of employees in the non-budgetary sphere (municipal, private organizations, joint-stock companies, limited liability companies, etc.) is determined by the owner of the enterprise, based on the legally established minimum wage for industry and special agreements enshrined in agreements and contracts, and is regulated by the current system of taxation on profit (income) of the enterprise.
In the conditions of a market economy and the expansion of the organization's rights in the field of remuneration, the rates (salaries) of the bonus system and the conditions for paying remuneration for length of service are determined in the collective agreement. Employment contracts may provide for higher wages than those provided for in collective agreements. The specific amount of incentive payments is determined by the employer based on the results of the work of the employee.
Remuneration of employees is made as a matter of priority in relation to other payments of the enterprise after taxes.
1.3 Forms and systems of remuneration
The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages.
The forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment.
For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is valued when it is paid: by specific products, by time spent, or by individual or collective results of activity.
The structure of wages depends on how the form of labor is used at the enterprise: whether it is conditionally - a constant part (tariff, salary) or a variable (piecework earnings, bonus) prevails in it. Accordingly, the impact of material incentives on the performance of an individual employee or team of a brigade, section, workshop will also be different.
The most common in enterprises of various forms of ownership are two forms of remuneration: piecework- payment for each unit of production or the amount of work performed and time-based- payment for hours worked, but not calendar, but working, normative, which is regulated by law. Both piecework and time-based forms of remuneration can be represented as systems (see Fig. 1).
There are a number of conditions under which it is advisable to apply one or another form of remuneration. Conditions for the application of piecework wages:
- the possibility of accurate accounting of the volume of work performed;
- the presence of quantitative performance indicators that directly depend on a particular employee;
- the possibility of technical regulation of labor;
|
monthly |
Rice. 1. Forms and systems of wages
- the opportunity for workers in a particular area to increase output or the amount of work performed;
- the need to stimulate workers at a particular production site to further increase the production of products or the volume of work performed.
r deterioration in product quality;
r violation of technological regimes;
r deteriorating equipment maintenance;
r violation of safety requirements;
r overspending of raw materials and supplies.
Conditions for applying time wages:
- inability to increase output;
- the production process is strictly regulated;
- the functions of the worker are reduced to monitoring the progress of the technological process;
- functioning of in-line and conveyor types of production with a strictly defined rhythm;
- an increase in output can lead to defects or a deterioration in its quality.
At each specific enterprise, depending on the nature of the products manufactured, the availability of certain technological processes, the level of organization of production and labor, one or another form of remuneration is used. For example, piecework wages may be ineffective if only piecework - bonus or piecework - progressive option is used, but if you use a piecework system, then its effectiveness increases. At the same enterprise, depending on the production of a particular type of product by workshop, the options for applying wages may also be different.
In market conditions, there is no strict regulation that was typical for a planned economy, so the entrepreneur, the management of the enterprise can check any of the existing payment options and apply the one that best suits the goals of the enterprise.
Consider how wages are determined when using one form or another.
Under a direct piecework system, or simple piecework, labor is paid at rates per unit of output. The individual piece rate per unit of product or work is determined by the formula:
where is the hourly tariff rate, set in accordance with the discharge
rented products, rub./hour;
- hourly rate of production of this product, units. prod./pers. - hour;
- the norm of time per unit of production (work), people. - hour / unit prod.
The total earnings of a worker are determined by multiplying the piece rate by the amount of output produced for the billing period.
At piecework - premium system, the worker receives payment for his work at direct piece rates and additionally receives a bonus. But for this, the indicators for which bonuses are awarded must be clearly established and communicated to each performer. It is important to ensure that newly hired workers are informed of this. In addition, the size of the bonus for the fulfillment and overfulfillment of these indicators should be established. These may be indicators of labor productivity growth; increasing production volumes; fulfillment of technically justified norms of workings and reduction of normalized labor intensity; fulfillment of production tasks, personal plans; improving the quality and grade of products; defect-free manufacturing of products; preventing marriage; compliance with regulatory and technical documentation, standards; saving raw materials, materials, tools, lubricants and other material assets.
The number of indicators can be increased, the use of one or another is determined by the specific conditions of production prevailing at a given enterprise. For example, the company has increased the number of claims from suppliers or the company is trying to enter the foreign market with its products, where quality requirements are much higher.
Naturally, under these conditions, the requirements for product quality and performance discipline increase, and the list of indicators for which bonuses are awarded should also contribute to solving this problem. However, the list of these indicators should not be too large (no more than five - seven), since more of them are not realized and not remembered by the employee.
At indirectly - piecework In the system, the amount of a worker's earnings is directly dependent on the results of the work of the piecework workers he serves. This system is used to pay not the main, but auxiliary workers (adjusters, tuners, etc.).
The indirect piece rate is calculated taking into account the production rates of the workers served and their number according to the formula:
where is the tariff hourly rate of the serviced worker, paid indirectly
piecework system, rub.;
- the hourly rate of output (productivity) of one serviced worker
what (object, unit) in units of production;
- the number of serviced workers (objects, units) - the rate of service
The total earnings are calculated by multiplying either the rate of the auxiliary worker by the average percentage of the fulfillment of the norms of the serviced workers - pieceworkers, or indirectly - the piecework rate of the actual output of the serviced workers:
where - the total earnings of the worker, rub.;
- the hourly wage rate of an auxiliary worker transferred to space
piecework wages, rub.;
- the amount actually worked out by this auxiliary worker
people - hours;
- the weighted average percentage of the fulfillment of production standards by all service
given by the employee of workers, objects, units;
where is an indirect piece rate per unit of output produced by j - m
served workers, rub.;
- the actual amount of products produced in this period j - m
served by the worker in the appropriate units of measurement.
At accordion - piecework wages, the rate is set for the entire amount of work (and not for a single operation) on the basis of the current norms of time or norms of production and prices. Under this system of remuneration, workers are rewarded for reducing the terms of work, which enhances the stimulating role of this system in the growth of labor productivity.
At piecework - progressive In the system, a worker's labor is paid at direct piece rates within the limits of fulfilling the norms, and when working in excess of the norms, at higher rates.
The earnings of a worker with piecework - progressive pay is determined depending on the adopted system of progressive pay (for the entire volume or for part of the volume of work performed in excess of the norm) according to one of the following formulas:
where is the sum of the basic wages of the worker, calculated according to direct piecework
prices, rub.;
- the amount of piecework earnings of a worker - pieceworker, accrued on direct
piecework rates for a part of the work (production) paid according to
progressive payment system, rub.;
- fulfillment of production standards by workers,;
- the base level of production rates, above which payment is applied according to
increased rates, ;
- a coefficient showing how much the piece rate increases
for the production of products in excess of the established norm;
- coefficient showing the ratio of the progressive piece rate
(on a scale to the basic piece rate, this coefficient is greater than 1).
With piecework - progressive wages, special attention should be paid to determining the normative baseline, developing effective scales for raising prices, accounting for output (products and hours actually worked.
The piecework form of remuneration can be applied individually for each specific employee, or it can have collective forms.
Widespread contractor form of pay. Its essence is in concluding an agreement, according to which one party undertakes to perform certain work and takes a contract, and the other party, i.e. the customer undertakes to pay for this work after its completion.
Under it, the earnings of each employee are made dependent on the final results of the work of the entire team, section.
The collective piecework system makes it possible to make productive use of working time, widely introduce the combination of professions, improve the use of equipment, promote the development of a sense of collectivization and mutual assistance among workers, and strengthen labor discipline. In addition, a collective responsibility for improving product quality is created.
With the transition to this wage system, the division of work into “profitable” and “unprofitable” is practically eliminated, since each worker is materially interested in doing all the work assigned to the team.
The payment of workers under a collective piecework system can be made either using individual piecework rates, or on the basis of rates set for the team as a whole, i.e. collective rates.
It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the wages of each worker are determined on the basis of the rates for the work performed by him and the quantity of suitable products released from the assembly line.
When using collective piecework rates, the wages of a worker depend on the output of the brigade, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker, and the accepted method of distributing collective earnings.
The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall results of work.
There are two main methods of distributing collective earnings among the members of the brigade.
First method consists in the fact that earnings are distributed among the members of the team in proportion to tariff rates and hours worked.
The earnings of a brigade of workers is determined by multiplying the brigade piece rate per unit of output by the amount of work actually performed by the brigade:
If the team performs a variety of work, evaluated at different rates, then the total earnings of the team will be determined by the formula:
The designations here are the same as in the previous formula, and the index means a specific type of work and a specific rate for this type of work.
Second– using the “labor participation rate”. A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.
The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The greater the volume of products sold, the more efficiently the enterprise operates, therefore, wages are adjusted depending on the volume of production.
This system is used to manage the personnel of auxiliary workers, for workers with hourly wages.
A variation of the tariff-free wage system is contract system. In the contract form of hiring employees, payroll is carried out in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, consequences in case of early termination of the contract. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.
With time wages, the employee receives a monetary reward depending on the amount of time worked, however, due to the fact that labor can be simple and complex, low-skilled and highly skilled, wage differentiation is necessary, which is carried out with the help of tariff systems. Components of the tariff system:
- tariff rate - the absolute amount of wages for various groups and categories of workers per unit of time. The starting point is the minimum tariff rate, or the tariff rate of the first category. It determines the level of payment for the simplest work. Tariff rates can be hourly, daily;
- tariff scales - serve to establish the ratio of wages depending on the level of qualification. The totality of tariff categories and their corresponding tariff coefficients. The tariff coefficient of the lowest category is assumed to be equal to one. Tariff coefficients of subsequent categories show how many times the corresponding tariff rates are higher than the tariff rate of the first category.
Wage differentiation the workers are made depending on the complexity of the work performed and qualifications. It contains tariff categories and coefficients. It can be different depending on the type of production and type of enterprise. Basically, a six-digit grid is used, where the first category corresponds to the simplest jobs, that is, the lowest earnings, and the sixth to the highest.
Time wages have two systems: simple time wages and time wages - bonuses.
The wages of a worker simple time-based system is calculated as the product of the hourly (daily) tariff rate of a worker of a given category, (in rubles) by the hours worked in a given period (respectively, in hours or working days), i.e.:
At monthly the time wage of a worker is determined by the formula:
where is the monthly time wage of an employee, rub.;
- the number of working hours according to the schedule in a given month;
- the number of hours actually worked by the worker.
At time - premium system of remuneration, the employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work.
For managers, specialists and employees, a system of official salaries is used. Job salary - This is the absolute amount of wages set in accordance with the position held. Analytical calculations are needed, which can significantly increase the efficiency of setting a particular salary.
In addition to the tariff wages, the current legislation provides for various additional payments for deviations from normal working conditions. Such surcharges include surcharges for work at night and overtime, weekends and holidays, temporary replacement of an absent employee, team leadership, for performing work requiring higher qualifications, class to drivers and others. The procedure for calculating various surcharges is different. The amounts and terms of payments are determined in the collective agreement.
1.4 Tariff wage system
The tariff system is a set of standards with the help of which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in the tariff system and, therefore, its main elements, are tariff scales and rates, tariff-qualification reference books.
The wage rate system is the most important tool for centralized wage regulation. It allows you to provide:
a) national economic unity in wages, the implementation of the principles of equal pay for equal work throughout society;
b) a comprehensive differentiation of the main part of wages and its final value in accordance with differences in complexity, severity, intensity, working conditions, and qualifications of workers;
c) a steady increase in wages based on a predominant increase in labor productivity.
With the help of the tariff system, sectoral and territorial regulation of wages takes place.
The tariff system has sufficient flexibility to stimulate not only the growth of the qualifications of workers and the retention of personnel in key areas of production, but also a direct increase in labor productivity through the rationalization of production, the combination of professions, positions and functions, the expansion of service areas, the introduction of progressive norms and standards of labor costs, reduction of management staff.
To this end, systems of tariff surcharges and allowances for professional skills and high qualifications, combination of professions and performance of the established scope of work by a smaller number of employees, increased tariff rates for the remuneration of multi-machine operators servicing an excess number of machines, assemblies and apparatus, as well as for jobs that are normalized according to industry and intersectoral standards.
The tariff system, like the whole organization of wages, does not remain unchanged. Scientific - technical and social progress of society, changing conditions for the reproduction of the social product, production relations and labor force necessitate periodic revision of tariff rates and other elements of the tariff system.
The development of a tariff system at an enterprise can either be based on existing methodological and practical recommendations (i.e., use a single tariff scale for the public sector, industry and regional tariff systems reflected in the relevant tariff agreements), or develop its own factory (company) tariff system .
The latter option is extremely time-consuming, requires a high level of qualification of specialists - developers, knowledge of modern wage systems, construction rules, etc. At the same time, the specifics of production and labor, the position on the goods and labor market, and other factors are better taken into account.
The unified tariff scale is a scale of tariffication and remuneration for all categories of employees in the public sector. Each group of workers (from workers to the director) occupies the corresponding range of ranks in the unified wage scale. For example, the professions of workers are charged from the 1st to the 8th categories, technical performers for industry positions of employees - from the 2nd to the 5th categories, specialists - from the 4th to the 11th categories, managers - from the 11th on the 18th category.
The unified tariff scale should provide for a higher inter-digit ratio in the lower ranks than in the higher ranks (see Table 1), for the purposes of social
protecting low-paid workers.
Differentiation of pay rates by categories is carried out in a single tariff scale only on the basis of the complexity of the work performed (job duties) and taking into account the qualifications of employees.
Accounting for wages of other factors of its differentiation (conditions, severity, intensity of labor, the significance of its areas of application, the results of labor) is carried out through other elements of the organization of wages, is carried out through other elements of the organization of wages.
Table 1
Unified tariff scale for remuneration of employees
|
Pay grades |
Tariff odds |
An important element in the formation of a system of tariff rates for remuneration of workers are tariff scales.
The tariff scale is a set of tariff coefficients (labor complexity coefficients) that determine the ratios in wages of varying complexity. The tariff coefficient of the lowest category (simple or least complex types of work) is taken as a unit. The tariff coefficients of the subsequent categories show how many times the tariff rates corresponding to them are higher than the tariff rate of the first category.
Based on the tariff rate of the 1st category and the corresponding tariff coefficients, the tariff rate of any category of the grid is determined. If the tariff rates of all categories are set, then by dividing the tariff rate of each category by the tariff rate of the 1st category, the tariff coefficients of the corresponding categories are determined.
The relative increase of each subsequent tariff coefficient compared to the previous one shows by what percentage the level of payment for work (workers) of this category exceeds the level of payment for work (workers) of the previous category.
Elements of the tariff system are also district coefficients and a bonus to wages for work experience. They perform compensatory and stimulating functions.
Regional coefficients serve to equalize the conditions for the reproduction of labor in areas with different natural and climatic conditions, and allowances for seniority create advantages in the remuneration of workers who are employed in sparsely populated and remote areas (the Far North and equivalent areas, as well as the southern regions of the Far East and Siberia), which are important for the development of the country's economy, but are poorly provided with labor resources.
Sizes of district coefficients range from 1.1 to 2.0. Regional coefficients in their basis at each enterprise should not be lower than those provided by the government for individual regions. Their higher sizes at individual enterprises are due to their financial capabilities. Thus, through tariff rates of the 1st category, the company regulates differences in earnings by conditions, intensity, significance of labor, through tariff scales - by qualification, through regional coefficients of complexity of work performed - by the place of application of labor.
The tariff-qualification guide (TKS) or ETKS as a normative document is intended for the tariffing of works and workers. It is developed centrally and is mandatory for all enterprises. This allows you to follow the same approach to the billing of work and workers and officially mark the assigned category in the work book. The directory is also used to develop programs for training and advanced training of workers in the system of vocational education and directly in production.
All work in the manufacturing sectors of the national economy is divided into 6 categories according to the qualification level, with the exception of mechanical engineering and ferrous metallurgy (8 categories) and electric power industry (7 categories).
The qualification categories of workers are established by the general factory or shop qualification commission, which, guided by the requirements of qualification characteristics, after checking the theoretical knowledge and practical skills of workers, sets them tariff categories in accordance with their qualification training and taking into account the work they perform.
This mechanism of wage regulation has a number of features. First of all, we are talking about a centrally approved minimum wage, which is designed to fulfill the role of social protection of the interests of employees of enterprises, and secondly, the rates and salaries calculated in this way should establish reasonable differences in the wages of workers whose work determines the acceleration of production development to the greatest extent. and is of great importance to society. It is also assumed that the solution of the issue of the levels of rates and salaries, as well as allowances, additional payments and bonuses, should be based on collectively contractual relations between owners (employers) and employees.
1.5 Tariff agreements and their role in wage regulation
Collective agreements are any written agreement regarding labor and employment.
The Law of the Russian Federation of March 11, 1992 "On Collective Agreements and Agreements" clarifies this concept in relation to the socio-economic conditions of our country. The collective agreement is called a legal act that regulates labor, socio-economic and professional relations between the employer and employees at the enterprise, institution, organization.
The most important place in the collective agreement is occupied by the section devoted to wages of employees.
The solution of two interrelated tasks is connected with the organization of wages in the enterprise:
- guarantees of remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
- providing the employer (regardless of who acts in this capacity: the state, joint-stock company, private person, partnership, etc.) to achieve such a result in the production process that would allow him (the employer) to recover costs and make a profit.
Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, which contributes to the development of social partnership relations between the main subjects of the market economy.
The main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are to ensure the necessary growth of wages while reducing its costs per unit of output and the guarantee of an increase in the wages of each employee as the efficiency of the enterprise as a whole increases.
Given that the organization of wages at the enterprise affects the interests of employers and employees, the main condition for their successful cooperation is that the parties have equal rights in resolving issues of wages.
In accordance with the current legislation, the state determines only the size of the minimum wage. All other issues of remuneration of specific employees are resolved directly at the enterprises. This procedure is enshrined in the Labor Code of the Russian Federation (Articles 80 and 81).
In a collective agreement, the level of the minimum wage may be higher than the legally established minimum wage, as well as higher than the sectoral minimum provided for by the sectoral tariff agreement, but cannot be lower than it.
The basis for establishing a particular level of wage or salary for an employee, additional payments of a compensatory, incentive nature and other payments is not a government decree or departmental decision, but a collective agreement concluded between the employer (owner or authorized person) and employees. Unilaterally, the employer cannot cancel, change this or that system of remuneration, if it is provided for in the collective agreement.
When developing at the enterprise its own conditions for remuneration in terms of tariff payment, the employer and representatives of workers, as already noted, should be guided by the relevant industry agreement. Specific payment rates - tariff rates, salaries, compensation payments - an enterprise can set even higher than that provided for in an industry agreement, based on its financial situation.
In the course of collective bargaining, the parties must come to an agreement on the establishment of guaranteed wages for workers of various qualification categories. The main tool for determining wage guarantees and at the same time organizing labor incentives is the tariff system.
All terms of remuneration of employees must be fixed in the collective agreement.
In the final version of collective agreements in the developed capitalist countries, the parties do not focus on the problem of minimum wages, since they already contain tariff rates and salaries established in absolute amounts and differentiated depending on qualifications. However, when discussing a tariff agreement, the parties inevitably face the question of determining lower wage limit.
The trade union is the party that develops the draft collective agreement and makes demands. Determining the level of requirements for wage increases, one should proceed from the cost estimate of the minimum consumer budget; the ability of the enterprise to master the minimum wage put forward as a requirement (i.e. the economic situation of the enterprise and the prospects for its development); the employment situation and the possible impact of wage increases; the strength of the trade union and the support of its demands by the employees of the enterprise.
The lower limit of the minimum wage in the enterprise is its value fixed in the sectoral or territorial-sectoral (if any) tariff agreement. Taking into account that the said agreements apply to a large number of enterprises whose production and economic activity results differ significantly, it is quite obvious that the named value represents the lowest limit of the claims of the trade union of the enterprise.
To determine the level of the minimum wage in the enterprise, put forward as a requirement for the employer, one should proceed from the cost of the minimum consumer budget (MPB), expressed in real purchase prices for the region at the time of negotiations. It should be emphasized that we are talking about a minimum consumer budget that satisfies the minimum needs of one worker of working age, not only in food and other essentials, but also in spiritual development. At the same time, prices that are actually in force at the present time and directly in the given territory, as well as the availability of conditions for the consumption of goods in state trade, should be taken into account (in the absence of such an opportunity, market trade prices are taken into account). The party representing the interest of the workers must keep in mind that the so-called physiological minimum, which is the basis for determining the state minimum wage by the government, does not even ensure the minimum reproduction of the labor force. It provides only the minimum acceptable physiological level of consumption, focused on the availability of certain stocks of food, clothing and other vital means of subsistence. The use of such a BCH is permissible only in a limited period of connection with an extreme situation. Its continued use leads to exhaustion and physical extinction of the workforce.
Of course, every enterprise is unlikely to be able to carry out qualified calculations of the cost of the minimum consumer budget. It is enough for the enterprise to use the calculations carried out by the regional bodies of state statistics. Even better, if such calculations are independently carried out by regional associations of trade unions and timely inform enterprises about changes in the cost of living in the region.
Taking into account the rather wide differentiation of wages at enterprises, which has developed as a result of price liberalization, it can be said in advance that for some enterprises the real cost of the MPB will be too high to establish a minimum wage, while others have long overcome this milestone. The last thing in negotiations should focus on the achieved level of wages.
Low-income businesses, on the other hand, should use the cost of the BCH as a starting point for subsequent bargaining. But already before the start of negotiations, the trade union must determine the lower limit of its demands, i.e. the level of remuneration to which he can agree after the opposing side, in the course of tariff negotiations, will express his arguments in favor of reducing the requirements of the trade union.
In order to conduct equal negotiations on the issues of wage regulation with representatives of the employer, the trade union on the eve of them must do a great job of collecting and analyzing the necessary economic information, calculate the funds necessary for the introduction of new wage conditions, identify and analyze the sources of their coverage, assess the real possibilities of the employer in raising wages to the required level and its possible consequences for the development of the enterprise.
An additional argument confirming the validity of the requirements put forward can be an analysis of the movement of wages, prices for consumer goods and services, and the financial performance of the enterprise for the previous year, in other words, an assessment of changes in the standard of living of workers (their losses).
During negotiations, the level of wages is discussed, and the collective agreement reflects the level of wages, i.e. wages guaranteed to the employee in the performance of established labor standards or official duties, regardless of the results of the production and economic activities of the enterprise. At the same time, trade unions are interested in ensuring that the share of wages protected by the collective agreement is as high as possible.
Wages can be considered reliably protected by the agreement (if they are at a sufficient level), if the share of the wage rate is 70-75%. Of course, in today's unstable situation of general insecurity, the issue of tariff guarantees may seem secondary. It seems, however, that neglecting it can have negative consequences not only in the current period, but also in the long term: the manager may develop a habit and, in a stable economic situation, improve the situation of the enterprise at the expense of employees.
Simultaneously with the determination of the minimum, a trade union or other representative body authorized by employees proposes a differentiation of tariff terms of payment: tariff scales, official salary schemes and other systems for the ratio of remuneration for workers of various professional and qualification groups. Solving the issue of differentiating tariff terms of payment is no less important than establishing a minimum wage, since both the reproductive and stimulating role of wages also depend on it.
Differentiation of tariff conditions can be built in the form of a single tariff scale (ETC), on which all qualification categories of workers, specialists and managers are placed.
By presenting a scheme for the formation of a basic salary in accordance with the complexity of the work performed and the qualifications of the employee, the ETC serves as a means of ensuring social justice and implementing the principle of equal pay for equal work, regardless of the area of its application. At the same time, it creates social protection for employees, since it guarantees a certain level of payment, taking into account the complexity of the functions performed and the qualifications of the employee.
For employers, the ETC serves as a clear guide to possible trends in the labor market. Knowing the ratios of the wages of various categories of workers and their qualification levels accepted in society, they will more easily find the most rational options for generating wages to attract and retain the most productive workers, to stimulate high labor efficiency, and also to calculate
production costs.
The main task of the ETC is to regulate the conditions of remuneration on the basis of a single, comparable assessment of its complexity, to eliminate all existing deformations and prerequisites for discrimination of certain professional groups of workers. The fundamental principles of building ETC are aimed at this:
- coverage by a single tariff scale for all types of activities;
- grouping of professions of workers, positions of employees on the basis of the commonality of the functions performed;
- assignment to the ETC categories of occupations of workers and positions of employees on the basis of taking into account the complexity of the functions performed.
The choice of the type of increase in tariff coefficients (progressive, uniform, regressive) is important. The uniform increase in coefficients, which is more often used in practice, is the most objective and rational, since it stimulates employees to continuously improve their skills, without at the same time contributing to a significant gap in pay from low- and medium-skilled workers. However, during periods of crisis, when there is a sharp decline in production, significant financial difficulties arise, unemployment increases and many social problems become aggravated, a temporary deviation from the principle of an equal relative increase in tariff coefficients is possible. In such a situation, the choice of the type of ratios should be consistent with financial capabilities and the tension of the social situation. This can be a type of absolute increase in rates with a relative decrease in odds, or an equal relative increase in odds up to a certain threshold, after which regression begins.
Compensation and incentives for especially talented and efficient workers can be carried out with this variant of ratios through individual forms of payment, incentive systems that are purposeful.
If an enterprise chooses the 18-digit ETC of the public sector as the basis for organizing wages, then it can, at its discretion, either use it without change or adjust the distribution of various categories of workers by qualification categories, the number of such categories. Thus, their own priorities in the remuneration of certain professional groups of workers can be created.
Along with the preservation of traditional payment systems at most enterprises,
based on tariff rates and salaries, in new structures - joint-stock companies, cooperatives, partnerships, etc. - more and more non-traditional forms of organization of remuneration began to appear. Such systems, as a rule, are developed directly at enterprises, having first passed experimental testing, and then they are included in a collective agreement for practical use.
An analysis of non-traditional wage systems shows that the employee's earnings are, as a rule, completely dependent on the final results of the work of the labor collective. Therefore, the use of such systems is advisable where the labor collective is fully responsible for the results of work.
The collective agreement also contains the amounts and conditions for the payment of additional payments and allowances of a compensatory and incentive nature to the basic salary.
When concluding a collective agreement, the norms of additional payments for working conditions are established based on the socio-economic severity of this problem at the enterprise (namely: the number of jobs with unfavorable working conditions, their provision with workers of the necessary qualifications, technical and organizational possibilities for reducing jobs with unfavorable conditions, the ratio levels of wages of workers engaged in heavy and hazardous work, with an average wage at the enterprise as a whole), as well as the financial capacity of the enterprise to provide a higher level of compensation payments.
Due to the need to take into account a wide range of features related to working conditions, the enterprise may adopt various options for establishing compensation payments for this factor.
Similar approaches and options may be taken with regard to other guarantees and indemnifications. For example, the allowance for the mobile nature of labor may also be set at the same absolute rate for all workers, regardless of their qualifications.
The collective agreement also reflects the forms and systems of wages, the procedure for indexing wages. The choice of payment system is the prerogative of the employer. The management of the enterprise, based on the tasks for the production of products, the requirements for its quality and delivery time, the ability of employees to influence the implementation of existing production reserves, taking into account professional qualifications and other features, develops specific payment systems and proposes them for inclusion in the collective agreement. The trade union may not agree with the proposed systems if they require excessive intensification of labor and threaten to harm the health of the worker.
1.6 Foreign experience of remuneration
The democratization of public life, the transition to market relations, the expansion of the rights and independence of labor collectives in economic activities, including the choice and development of their wage models, not only do not exclude the regulation of wages at different levels, but also increase its need. Otherwise, serious social conflicts are possible, further imbalance of the mass of commodities and money circulation, and a decrease in the standard of living of the population. What should be the mechanism for regulating wages in modern conditions?
In this regard, the experience of foreign countries, the so-called classical market (USA, France, Germany, Sweden and Japan) deserves the closest attention.
The main forms of wage regulation there are:
- state regulation - the establishment of a minimum wage, the maximum size of its growth during inflation, tax policy;
- collective bargaining regulation at the national and sectoral levels - on a contractual basis between the government, industry leaders and trade unions, the general procedure for indexing incomes, forms and systems of wages, the size of one-time increases in its level, social payments and benefits (including unemployment benefits) are determined;
- corporate collective agreements - firms set the size of tariff rates and salaries, additional payments and allowances, approve a system of profit sharing, and so on;
- labor market - determines the average wage, etc.
All of these forms are closely interconnected, interact and influence each other, creating a single mechanism for regulating wages.
Russia is gradually adopting the experience of wages in Western countries.
1.7 Composition and structure of the enterprise payroll
The payroll fund (FZP) is one of the most important indicators of the labor plan, and includes the amounts of wages accrued by the enterprise, regardless of their source of financing.
The payroll includes: all amounts of wages accrued by the enterprise in cash for worked and unworked time, incentive bonuses and allowances, compensation payments related to, bonuses and lump-sum incentive payments, as well as payments for food, housing, fuel.
The following are subject to inclusion in the payroll:
1. Payment for hours worked (basic salary):
1.1. Wages accrued to employees at tariff rates and salaries for hours worked - this is the tariff payroll fund.
The payroll fund for the tariff is determined by the formula:
where is the hourly wage rate for a worker of the i-th category, rub.;
- the list number of workers of the i-th category, people;
- annual effective working time fund of the 1st working i-th category, hour.
1.2. Incentive surcharges and bonuses to tariff rates and salaries for professional skills, combination of professions, etc., are determined in accordance with the Regulations on remuneration adopted by the enterprise.
1.3. Bonuses and remuneration of a regular or periodic nature:
where is the coefficient taking into account premiums, %
1.4. Compensation payments related to the mode of work and working conditions:
a) additional payment for work in harmful or dangerous conditions and heavy work;
b) extra pay for working at night. Night time is considered from 20:00 to 08:00, for each hour of night work an additional payment is set in % of the hourly tariff rate.
Extra pay for night work:
where is the coefficient of additional payments for work at night, shares of units;
– hourly wage rate for a worker of the i-th category, rub.;
- the list number of workers of the i-th category, working at night
time, people;
- annual effective fund of working hours worked at night
time for 1 worker of the i-th category, hour.
c) payment for work on weekends and holidays is carried out at a double rate:
where is the hourly wage rate for workers of the i-th category on holidays, rubles;
- the list number of workers of the i-th category, working on holidays
days, people;
- annual effective fund of working time of the 1st working of the i-th category,
working on holidays, hour.
d) payment for overtime work, additional payments for processing the average monthly norm of working time is carried out in the amount of 50% of the hourly tariff rate.
Surcharges for processing the average monthly norm of working time:
where is the coefficient of the hourly tariff rate, shares of units;
- the list number of workers of the i-th category, working overtime,
- the annual volume of processing of 1 worker of the i-th category, hour.
e) payments due to regional regulation of wages according to regional coefficients, northern allowances.
Basic wage fund, taking into account regional coefficients and northern allowances:
1.5. Remuneration of skilled workers, managers, specialists of enterprises and workers not released from their main job and involved in training, retraining and advanced training.
1.6. Pay for special breaks.
1.7. Remuneration of labor of persons employed part-time.
1.8. Payment of the difference in salaries during temporary substitution.
1.9. Remuneration of employees not on the payroll.
2. Payment for hours not worked in accordance with the law:
2.1. Payment for annual and additional holidays.
2.2. Payment for study holidays.
2.3. Payment of additional vacations provided under the collective agreement to employees.
2.4. Payment for preferential hours for teenagers.
2.5. Payment to employees to donors for the days of examination, blood donation and subsequent rest.
2.6. Payment for forced absence.
2.7. Payment for downtime through no fault of the employee.
2.8. Payment for the period of training of employees aimed at advanced training.
2.9. Amounts paid by the enterprise for unworked time to employees forced to work part-time at the initiative of the administration.
2.10. Remuneration of labor of employees involved in the performance of state or public duties.
3. One-time incentive payments:
3.1. One-time bonuses regardless of the sources of their payment.
3.2. Remuneration based on the results of work for the year, for the length of service.
3.3. Material aid.
3.4. The value of shares given to employees free of charge as incentives or incentives for the acquisition of shares.
3.5. Other one-time incentives, including the value of gifts.
3.6. Cash compensation for unused vacation.
3.7. Additional payments when granting annual leave in excess of vacation amounts
4. Payments for food, housing, fuel:
4.1. The cost of food and products provided free of charge to employees of certain sectors of the economy in accordance with the law.
4.2. Payment of full or partial cost of food, providing it at reduced prices or free of charge in excess of what is required by law.
4.3. The cost of free housing and utilities provided to workers in certain sectors of the economy in accordance with the law.
4.4. The cost of fuel provided to employees free of charge.
4.5. Funds for reimbursement of expenses for employees to pay for housing in excess of those provided for by law.
Under the system of remuneration is understood the method of calculating the amount of remuneration payable to employees of the enterprise in accordance with the labor costs they have incurred or according to the results of labor. Enterprises independently develop and approve the forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by management as guidelines for accounting for wages depending on the professions, qualifications of employees, and the complexity of the conditions of the work performed.
Forms of remuneration, depending on the amount of labor and time, are divided into two main groups (Article 83 of the Labor Code of the Russian Federation).
Time wage applies to all categories of workers. Time wages are paid per unit of time (usually an hour of work) in accordance with the tariff rate. The main document in calculating the earnings of a time worker is the time sheet. In this case, the accountant needs to know the amount of time worked and the tariff rate of each employee.
The wage fund of workers who are on a time-bonus wage system can be calculated using the formula:
where is the coefficient that takes into account premiums, shares of units;
- district coefficient, shares of units;
- coefficient taking into account northern allowances, shares of units.
With piecework pay prices are determined based on the established categories of work (how difficult this particular work is considered), tariff rates and production rates (or time standards).
The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output. It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time norm in hours or days.
In this case, it is necessary to proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee should have the same rates as a lower-skilled employee if he copes with the work).
Piecework rates do not depend on when the assessed work was performed - day, evening or night, as well as overtime work - there are special types of surcharges to take into account these factors of work.
The average salary of employees as a whole for the enterprise is calculated based on the wage fund of employees on the payroll:
where is the wage fund of employees on the payroll, thousand rubles;
– average number of employees, pers.
PRACTICAL PART
2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN"
2.1 Brief description of the organization
Open Joint Stock Company "Northern Trunk Oil Pipelines" (JSC "SMN") is a link in the unified oil transportation system of JSC "AK" Transneft ", connecting the oil-producing region in the north of the European part of Russia with the center of the country.
Open Joint Stock Company "Northern Trunk Oil Pipelines" was established on April 19, 1973 as part of the USZMN (Administration of the North-Western Trunk Oil Pipelines), as the "Ukhta Regional Oil Pipeline Administration" (Ukhta RNU), serving the Usa-Ukhta oil pipelines with a length of 409.1 km and "Ukhta - Yaroslavl" with a length of 1132.875 km.
In accordance with the Decree of the President of the Russian Federation of November 17, 1992 No. 1403 “On the specifics of privatization and transformation into joint-stock companies of state enterprises, production and research and production associations of the oil, oil refining industry and oil products supply”, the Production Association of the Northern Trunk Oil Pipelines was transformed into an Open Joint Stock Company "Northern main oil pipelines".
Legal address: 169300, Russian Federation, Republic of Komi, Ukhta, A. Zeryunov Avenue, 2/1.
JSC "SMN" has the following branches:
- Usinsk Regional Oil Pipeline Administration (Usinsk RNU)
Location: 169706, Russian Federation, Komi Republic, Usinsk, headquarters.
- Ukhta Regional Oil Pipeline Administration (Ukhta RNU)
- Vologda Regional Oil Pipeline Administration (Vologda RNU)
Location: 165391, Russian Federation, Kotlas district, Arkhangelsk region, Privodino settlement.
- Workshop of technological transport and special equipment (TsTTiST)
Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline.
- Base of production and technical maintenance and equipment assembly (BPTOiK)
Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline, BPTOiK.
The main activities of the Company are:
- transportation of oil through the system of main pipelines;
- oil storage;
- shipment of oil from loading points, delivery for export;
- operation of main oil pipelines, tank farms and pumping stations, equipment;
- implementation of work on capital construction, overhaul, technical re-equipment, reconstruction, diagnostics of MP facilities;
App. 1 shows the organizational structure of the management apparatus of JSC "SMN", and in app. 2 production structure of the enterprise.
Three regional oil pipeline departments (RNU) are subordinated to the management apparatus - Usinsk RPD, Ukhta RPD and Vologda RPD, which ensure the technological readiness of the entire complex of equipment and the linear part on fixed sections of the oil pipeline in order to ensure uninterrupted reception of oil from the fields and supply oil to consumers in the amount of assignments.
2.2 Composition and structure of staff
All employees of the oil transportation system are divided into the following categories of employees:
- workers;
- managers and engineering and technical workers (ITR) - workers directly related to the technical management of the production process;
- employees - employees who perform the functions of accounting, supply, marketing, etc. and are not directly related to equipment and production technology.
The number of employees of OAO Severnyye OPP is regulated in accordance with the “Standards for the number of workers and employees of subdivisions of the AK Transneft system”.
These standards are designed to ensure the regular placement of employees of JSC "Severnye OPP".
The headcount standards were developed for the facilities, types of work and subdivisions of OAO Severnyye OPP, they provide for the payroll number of employees, taking into account the creation of normal working conditions, ensuring labor safety and protecting the health of workers, as well as shift maintenance of oil trunk transportation facilities.
The number calculated according to the standards is the maximum. If, as a result of better organization of labor, production and management, the actual number of employees is less than the normative one and at the same time the qualitative performance of the specified volumes of work is ensured in the absence of violations of labor protection requirements, safety regulations and fire safety, then the actual number should not increase to the normative value.
The names of positions and professions of these standards are given in accordance with the current All-Russian classifier of professions of workers, positions of employees and wage categories (OKPDTR), put into effect by the Decree of the State Standard of Russia dated December 26, 1994 No. 367 (with subsequent amendments and additions), the Unified Tariff - qualification directory of works and professions of workers.
The norms for the number of workers of main oil pipelines have been developed taking into account the rational organization of jobs, sites, services, and industries.
This is ensured by the use of brigade forms of labor organization, rational layout of the workplace and equipping it with modern types of office equipment, timely logistics and transport support, and the use of advanced techniques and methods of work.
The dynamics of the composition and structure of the personnel of OAO SMN for 5 years is shown in Table. 2.
table 2
Dynamics of the number of personnel of OJSC "Northern oil pipelines"
|
Staff enterprises |
01/01/2004 |
01/01/2005 |
Change 2004 to 2003, |
||||||
|
1. Workers |
|||||||||
Continuation of the table. 2
|
2. Leaders |
|||||||||
|
3. Specialists |
|||||||||
|
4. Employees |
|||||||||
|
Total: |
As of January 1, 2005, the total number of employees of OJSC Northern Trunk Oil Pipelines amounted to 2,653 people. In 2004, the number of the Company's personnel changed significantly. The total number of employees of the enterprise in comparison with 2003 increased by 7,2 % or for 178 people. From the categories of personnel it can be seen that the increase in the number is observed to a greater extent due to the increase in managers, specialists and workers. These changes are due to an increase in the staff due to the reorganization of linear production - dispatching stations (LPDS) into regional oil pipeline departments (RNU) and the commissioning of a new ABK.
An analysis of the composition of the employees of JSC "SMN" showed that in 2003, compared with 2002, the number of employees of the enterprise was replenished by 178 people, of which 127 people. - men and 51 people. - women. Taking into account the specifics of oil pipeline transport, men have the largest share of the workforce at the enterprise - 77.7%.
The age structure of the personnel of OAO SMN is shown in fig. 2.
Rice. 2. Age structure of personnel
In recent years, the influx of young people to the enterprise has increased. As of January 1, 2005, the number of young people under the age of 30 was 771 people (29.1% of the total number of employees of the Enterprise, in 2003 - 687 people). The number of employees aged 50 years and over is 14% of the total number of employees of 371 people (in 2003 - 324 people or 13% of the total number of employees).
The technical and economic performance of the oil and gas transportation system largely depends on the qualification level and efficiency of the use of personnel, on the level of their knowledge, professional training, and creative activity.
2.3 Frame movement analysis
Personnel movement analysis is carried out on the basis of the following coefficients:
1. The recruitment rate is the ratio of the number of employees hired for the analyzed period to the average headcount for the same period.
2. Attrition rate - the ratio of the number of employees dismissed for all reasons for the analyzed period to the average headcount for the same period.
3. The coefficient of total turnover is equal to the ratio of the total number of hired and retired employees to the average number for the period under review.
The dynamics of the movement of personnel is presented in Table. 3.
Table 3
Personnel dynamics
|
Indicators |
Change, |
||
|
Number at the beginning of the year, people |
|||
|
Received, man. |
|||
|
Dropped out during the year, pers. |
|||
|
Consisted at the end of the year, pers. |
|||
|
Average headcount, pers. |
|||
|
Personnel acceptance rate, % |
|||
|
Retirement rate, % |
|||
|
Total turnover ratio, % |
According to Table. 3 shows that the number of employees hired during 2004 compared to 2003 increased by 53 people, and the number of retired employees during 2004 increased by 46 people. This can be explained by the new personnel policy of the enterprise.
In the context of the reorganization of JSC "Northern oil refineries", the issues of practical application of modern forms of personnel management, which make it possible to increase the social and economic efficiency of production, are of particular importance. In this regard, the company begins to revive work with personnel, which today is at the stage of searching for the most appropriate methods of working with personnel in this direction. For this purpose, the experience of other organizations of the fuel and energy complex is being studied.
The turnover ratio on admission in 2004 decreased by 0.2% compared to 2003, while the turnover ratio on disposal practically remained at the same level. The overall turnover ratio decreased by 0.1%.
2.4 Description of the forms and systems of remuneration operating at the enterprise
JSC "Northern oil pipelines" applies tariff system wages, form of payment time - premium.
The formation of the system of remuneration of employees of the enterprise is carried out on the basis of the “Regulations on the remuneration of employees of OJSC “Northern oil pipelines”.
"Regulations on remuneration" is determined by:
- wage;
- bonuses for production results, remuneration based on the results of work for the year, allowances for tariff rates and salaries, remuneration for length of service;
- compensatory payments related to the regime, working conditions:
a) regional and northern allowances;
b) for continuous work experience in the northern regions;
c) additional payments for working conditions;
d) extra pay for night work;
e) allowances for the mobile nature of work, etc.
The Regulation is aimed at improving the wage system based on the Basic Unified Tariff Scale (BETS) (see Table 4).
The tariff rates and official salaries given in BETS are reviewed in the manner and within the time limits specified in the tariff agreement.
The distribution of positions and professions of employees of organizations by salary levels is carried out in accordance with the Classifier of Professions and Positions of Employees, Specialists and Managers.
2.5 Calculation of the payroll structure for 2004
1. Pay for hours worked
1.1. Calculation of wages at tariff rates and salaries:
- workers
- specialists
1.2. The amount of the bonus for the main results of the economic bonus:
- workers
- specialists
1.3. Allowances, allowances.
Working hours and working conditions.
1.3.1.1. Payments due to regional regulation of wages:
- regional coefficient:
- workers - 37673 thousand rubles;
- specialists - 46734 thousand rubles
- northern allowance:
- workers- 67326.1 thousand rubles;
- specialists- 77859.8 thousand rubles.
1.3.1.2. Surcharges for work in harmful or dangerous conditions and heavy work.
- workers-342.6 thousand rubles;
- specialists- 0 thousand rubles.
1.3.1.3. Extra pay for night work:
- workers
- specialists
1.3.1.4. Extra pay for irregular working hours.
- workers- 335.7 thousand rubles;
- specialists- 0 thousand rubles.
1.3.1.5. Payment for work on weekends and holidays is carried out at a double rate:
- workers
- specialists
1.3.1.6. Overtime pay:
- workers
- specialists
1.3.1.7. Allowance for shift work.
- workers- 1658.6 thousand rubles;
- specialists- 726.6 thousand rubles.
1.3.1.8. Other payments:
- workers- 828 thousand rubles;
- specialists- 0 thousand rubles.
Tariff rates and salaries are shown in Table. 5.
Table 5
Surcharges and allowances, (thousand rubles)
|
Name of indicator |
Specialists |
||
|
Bonuses for excellence |
|||
|
Premiums for excellence (drivers) |
|||
|
Additional payments for combining professions |
|||
|
Surcharges for expanding service area |
|||
|
TOTAL: |
2396 , 1 |
- workers- 898 thousand rubles;
- specialists- 3502.8 thousand rubles.
Basic wage fund, taking into account the regional coefficient and northern allowances:
- workers
- specialists
Total basic salary: - for workers = 244022.3 thousand rubles;
- from specialists = 288,000.1 thousand rubles.
2. Payment for hours not worked
2.1. Vacation pay:
- workers
where is the duration of the vacation, days
- specialists
2.2. Other payments.
- workers- 10845.5 thousand rubles;
- specialists- 16003 thousand rubles.
3. Lump sum incentive payments
3.1. Compensation at the end of the year.
- workers- 20130 thousand rubles;
- specialists- 19066 thousand rubles.
- workers- 8631.9 thousand rubles;
- specialists- 10565.2 thousand rubles.
- workers- 4256.7 thousand rubles;
- specialists- 4766 thousand rubles.
Total wage fund: - for workers = 328462.5 thousand rubles;
- from specialists = 379537.6 thousand rubles.
Average annual salary:
- 1 worker
- 1 specialist
Average monthly salary:
- 1 worker
- 1 specialist
To consider the dynamics of wage bill in 2004 compared to 2003, in Table. 6 we will present the data on payroll in 2003.
In table. 7 shows the payroll in 2004.
Table 6
Payroll in 2003, (thousand rubles)
Continuation of the table. 6
|
activities |
|||
|
1.3. Surcharges, allowances, total |
|||
|
including |
|||
|
1.3.1. Compensation related to working hours and working conditions |
|||
|
allowance) |
|||
|
and hard work |
|||
|
Overtime pay |
|||
|
Other payments |
|||
|
1.3.2. Incentive bonuses and allowances rates and salaries |
|||
|
1.4. Compensation for unpaid workers |
|||
|
2.1. Vacation pay |
|||
|
2.2. Other payments |
|||
|
3.2. Financial assistance to all employees |
|||
|
3.3. Other lump sums |
|||
Table 7
Payroll in 2004, (thousand rubles)
|
Name of indicator |
Including |
||
|
Specialists |
|||
|
Average headcount, people |
|||
|
Salary fund |
708000,1 |
328462,5 |
379537,6 |
|
including: |
|||
|
1. Pay for hours worked |
|||
|
1.1. Salary based on rates and salaries |
|||
|
1.2 Award for the main results of economic activities |
|||
|
1.3. Surcharges, allowances, total |
|||
|
including |
|||
|
1.3.1. Compensation related to working hours and working conditions |
|||
|
Payments due to district regulation wages (district coefficient + northern allowance) |
|||
Continuation of the table. 7
|
Surcharges for work in harmful or dangerous conditions and hard work |
|||
|
Extra pay for night work |
|||
|
Extra pay for irregular working hours |
|||
|
Pay for work on weekends and holidays |
|||
|
Overtime pay |
|||
|
Shift work allowance |
|||
|
Other payments |
|||
|
1.3.2. Incentive bonuses and allowances rates and salaries |
|||
|
Bonuses for excellence |
|||
|
Premiums for excellence (drivers) |
|||
|
Additional payments for combining professions |
|||
|
Surcharges for expanding service area |
|||
|
1.4. Compensation for unpaid workers |
|||
|
2. Payment for hours not worked |
|||
|
2.1. Vacation pay |
|||
|
2.2. Other payments |
|||
|
3. Lump sum incentive payments |
|||
|
3.1. Annual performance bonuses |
|||
|
3.2. Financial assistance to all employees |
|||
|
3.3. Other lump sums |
|||
|
Average monthly salary of 1 employee |
The payroll fund in 2004 increased by 29.04% compared to 2003. This happened due to the indexation of wages and an increase in the number of employees.
The share of the wage fund of workers in the total wage fund in 2004 decreased by 1.84% compared to 2003, while the share of the wage fund of specialists increased. This is due to the redistribution of income between specialists and workers.
The composition and structure of the enterprise payroll according to the annual report 1 - T, which includes not only the wage fund at the expense of cost, but also payments at the expense of funds provided in the estimate of social and hospitality expenses for 2003-2004. present in the table. 8 and visualize in Fig. 3 and 4.
Table 8
The composition of the payroll
|
Name of articles |
FZP in 2003 |
FZP in 2004 |
|||
|
For 1 employee (per month), |
For 1 employee (per month), |
||||
|
1. Salaries and tariffs |
|||||
|
2. District coefficient and northern allowance |
|||||
Continuation of the table. eight
|
3. Prize for the main results of households. activities |
|||||
|
4. Reward at the end of the year |
|||||
|
5. Surcharges and allowances |
|||||
|
6. One-time incentive awards |
|||||
|
7. Other payments |
|||||
|
Total payroll |
548655,5 |
708000,1 |
Rice. 3. The structure of the payroll at OAO Severnyye OPP for 2003
Rice. 4. The structure of wages and salaries in JSC "Northern oil pipelines" for 2004
An analysis of the wage bill over the years shows that the structure of the wage bill has not undergone significant changes and has remained at the same level.
2.6 Calculation of the share of labor costs in the cost of production
The cost structure of the enterprise by economic elements is presented in Table. 9.
Table 9
Dynamics of the cost structure for oil pumping by economic elements
|
Cost elements |
absolute change, |
Growth rate, % |
||||
|
1. Material costs - Total |
||||||
|
including: |
||||||
|
materials |
||||||
|
Fuel |
||||||
|
Oil for own needs |
||||||
|
Gas for own needs |
||||||
|
2. Energy costs |
+ 145994 |
|||||
|
El./energy |
||||||
|
Thermal energy |
||||||
|
3. Wage fund |
+ 166891 |
|||||
|
4. Unified social tax |
||||||
|
5. / Wear / amortization |
||||||
|
6. Other costs - total |
+ 204131 |
|||||
|
including: |
|
|
|
|
|
|
|
Overhaul |
||||||
|
Communication services |
||||||
|
Transport services |
||||||
|
Security Services |
||||||
|
Land payment (rent) |
||||||
|
Personnel training |
||||||
|
Expenses for MN diagnostics |
||||||
|
Insurance costs |
||||||
|
Leasing payments |
||||||
|
Others Other |
||||||
|
TOTAL costs |
+ 717466 |
|||||
|
7. Taxes as part of s / s |
||||||
|
TOTAL costs |
+ 718729 |
|||||
payroll fund:
where is the wage fund calculated in paragraph 2.5.;
– payments of a social nature and social benefits and compensations
(included in the "non-operating expenses")
2.7 Evaluation of the effectiveness of the use of funds for wages in 2004
Indicators of the effectiveness of the use of the payroll fund are presented in table. ten.
Tables 10
|
Index |
Deviation, |
|||
|
Revenues from sales products |
||||
|
Net profit |
||||
|
Salary fund |
||||
|
Revenue attributable to 1 ruble salary |
||||
|
The amount of net profit per 1 ruble salary |
In 2004, the performance indicators for the use of labor remuneration decreased noticeably as compared to 2003. This happened as a result:
- reducing the tariff for oil transportation;
- increase in the cost of production.
To obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of wages. If this principle is not observed, then there is an overexpenditure of the salary fund, an increase in the cost of production and a decrease in the amount of profit.
To characterize the relationship between the growth rates of labor productivity and average wages, the lead coefficient is calculated:
where - the growth rate of the average annual output of 1 employee,%;
- the growth rate of the real average annual wages of 1 employee, %.
Due to the fact that annual inflation is 15%, in 2004 the real average annual salary of an employee of the enterprise will be
The calculated advance coefficient shows that the growth of the average annual salary corresponds to the growth of the average annual output. The value of this coefficient, although not positive, tends to its normative value.
To determine the amount of savings or overspending of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, you can use the following formula:
In our case, the higher rates of wage growth compared to the growth rate of labor productivity contributed to the overspending of the wage fund in the amount of 110,606.3 thousand rubles.
CONCLUSION
At this enterprise, a time-based - premium form of remuneration is used. First of all, this is due to the fact that the role of labor resources at the enterprise cannot affect the increase in output (volumes of transported oil), due to the strict regulation of production processes, that is, ensuring the uninterrupted reception of oil from oil producing enterprises, pumping and delivering it to consumers in accordance with with oil transportation contracts concluded with oil producers
JSC "Northern oil pipelines" is a socially oriented enterprise. For the time actually worked, the employee receives a bonus in addition to the basic salary. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work. The average salary of employees in OAO SMN is one of the highest in the Komi Republic.
Dynamics of payroll for 2003-2004 showed that it grew by 29.04% and amounted to 708,000.1 thousand rubles. This happened due to the indexation of wages and an increase in the number of employees. The share of the payroll fund in the total cost estimate for 2 years remained practically unchanged and amounted to 21.3% in 2004.
The growth rate of wages outpaces the growth rate of labor productivity, which is a negative point. In this regard, in 2004 there was an overexpenditure of the wage fund in the amount of 110,606.3 thousand rubles.
- the department of labor and wages must ensure an accurate calculation of the remuneration of each employee in accordance with the quantity and quality of labor expended;
- not to allow wage growth to outpace labor productivity growth;
- analyze the labor market (supply and demand) and, accordingly, adjust the wages of employees of your enterprise;
- for the purpose of social protection of low-paid workers, the tariff scale should provide for a higher inter-category ratio in the lower ranks than in the higher ranks;
- carry out periodic revision of tariff rates and other elements of the tariff system.
REFERENCES
1. Artamonova G.A., Protchenko T.A. Workshop on the economics of production: Textbook. - Ukhta: UII, 1995. - 57 p.
2. Economics of the enterprise: Textbook / V.P. Volkov, A.I. Ilyin, V.I. Stankevich and others; Under. ed. A.I. Ilyina, V.P. Volkov. - M .: New knowledge, 2003 - 677 p. - (Economic Education)
3. Savitskaya G.V. Analysis of the economic activity of the enterprise - 4th ed., Revised. and additional - Minsk: LLC "New Knowledge", 1999. - 688 p.
4. Zaitsev N.L. Economics of the organization. - M .: "Exam", 2000 - 768 p.
5. Enterprise Economics: Textbook for universities / Ed. Prof. V.Ya. Gorfinkel, prof. V.A. Shvandar. - 3rd ed., revised. and additional – M.: UNITI - DANA, 2002. – 718 p.
Non-state educational institution
Academy of Management "TISBI"
Coursework on the topic:
"Payroll Analysis"
Performed:
student gr. B-067
Gilyazutdinova A.R.
Checked:
Safina L. G.
Kazan 2010
Introduction ................................................ ................................................. .............3
1.2. Forms and systems of remuneration. Composition and structure of the wage fund .............................................................. ................................................. .........................eleven
2.1. Analysis of the effectiveness of the use of the payroll fund .................................19
2.2. Reserves for improving the use of funds for wages .................................... 25
2.3. Analysis of the relationship between labor productivity and the level of its payment .... 26
2.4. Analysis of the formation of the wage fund and ways to improve wages .............................................................. .............................. 28
Conclusion................................................. ................................................. ........ 32
List of references .............................................................................. ................. 34
Introduction
In a market economy, wages express the direct interest of employees, employers and the state, and have an economic and social purpose. The interest of the state lies in the growth of the well-being of the people through the growth of wages and, on this basis, through the provision of social harmony in society. The interest of employers in the field of wages lies in the fact that it stimulates high labor efficiency, promotes the rational use of production resources, and increases the profits of the enterprise. The interest of hired workers in the constant growth of wages is connected with the fact that, acting as the price of labor, it must correspond to the cost of consumer goods and services necessary to satisfy the material and spiritual needs of the worker and his family members. The economic purpose of wages is to stimulate the development of production, increase its efficiency. Its social purpose is to ensure the well-being of people in close connection with the expansion of production and the growth of its efficiency.
The administration of public catering enterprises independently chooses and applies various systems of remuneration for workers. In this area of activity, the administration relies on its personnel department specialists or personnel managers, whose professional capabilities are often limited in one way or another and do not meet modern requirements. Many of them do not have a sufficiently deep knowledge, both in the field of labor legislation and the organization of wages.
As a result, at enterprises, firstly, there are violations of labor legislation, entailing a violation of the rights and legitimate interests of employees, their confrontation with employers. Secondly, the applied forms of organization of wages are ineffective, they provide little incentive for workers to work to the fullest extent of their capabilities. Both can have a negative impact on competitiveness.
The relevance of the chosen topic is immediately visible, because wages are one of the main factors in the socio-economic life of the country, the workforce and the individual.
The purpose of the presented work is a comprehensive analysis of the problems of remuneration at a particular enterprise, performed by solving the following tasks:
Determination of the essence of remuneration and the procedure for its formation;
The study of the elements of the organization of wages on the example of a public catering enterprise;
Search for ways to improve wages.
This work was carried out on the basis of LLC Dekart. LLC "Dekart" provides services in the field of public catering. Descartes LLC was established to carry out industrial, economic and commercial activities, perform work and provide services in order to meet public needs and obtain by its founders the maximum return on invested capital through the implementation of various types of activities that do not contradict the current legislation of the Russian Federation.
Location of the enterprise: 420111, Kazan, st. Bauman, 31/12.
The main objectives of the enterprise are:
Performance of works and services in the field of public catering;
The most complete satisfaction of the public needs of the population in the field of public catering for the production and sale of services;
Receiving a profit;
Ensuring industrial and social development.
The main subject of the company's activity is the production of food group goods; provision of services in the field of public catering; activities for the organization of recreation and entertainment; wholesale and retail trade in foodstuffs; implementation of commercial and industrial activities; provision of services in the field
Catering.
Chapter 1
1.1. Salary as an economic category. Basic principles of organization and regulation of wages
In a market economy, enterprises are looking for new models of remuneration. Before constructing a mechanism for remuneration in the new conditions, it is necessary to determine what wages are, because many economists and practitioners persistently argue that instead of the concept of "salary" the concept of "labor income" should be used.
The most important thing is not to look for new terminology, but to reveal in more detail the essence and properties of the economic category "salary" in the changed conditions. The definition of wages as a share of the social product (total social product, national income, etc.) distributed according to work among individual workers is contrary to the market.
And the definition of wages as part of the total social labor, the national income, which are formed at the level of society, obscures the connection between wages and the direct source of its formation, with the overall results of the work of the labor collective.
The category under consideration can be defined as follows. Wages are the main part of the funds allocated for consumption, which is a share of income (net output), which depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.
In economic theory, there are two main concepts for determining the nature of wages:
a) wages are the price of labour. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand;
b) wages are the monetary expression of the value of the commodity "labor power" or "the converted form of the value of the commodity labor power". Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.
The theoretical foundations of the concept of wages as the price of labor were developed by A. Smith and D. Ricardo. A. Smith believed that labor enters into the quality of a commodity and has a natural price, that is, “natural wages”. It is determined by the cost of production, in which he included the cost of the necessary means of subsistence for the worker and his family. A. Smith did not distinguish between labor and "labor power" and therefore understood the value of labor power as "natural wages". He determined the amount of wages by the physical minimum of the worker's means of subsistence.
K. Marx found that the amount of wages is not reduced to the physiological minimum of means of subsistence, it depends on the economic, social, cultural level of development of society, as well as on the level of productivity and intensity of labor, its complexity and market conditions.
In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piecework and hourly wages. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.
The purchase and sale of labor occurs under labor contracts (contracts), which are the main documents regulating labor relations between the employer and the employee.
There are the following wage functions: distribution function, social function and stimulating (motivational) function. The market economy eliminates the command distribution system, which consists in breaking the functions of production and distribution (enterprises create national wealth, the state distributes it). Distribution functions are transferred to the direct manufacturer or private owner of the enterprise.
In relations directly with wages, the emergence of organized forms of the labor market began to play a major role. The amount of wages is determined on the basis of the costs of reproduction of the labor force, taking into account the demand for it, the cost and price in the labor market. All issues of wages are now resolved at the enterprise level. The state sets only the minimum level of payment. With the transition to the commodity form of labor power, all functions of wages are restored and significantly expanded.
With a low price of labor, there is an economic opportunity to replace expensive equipment with cheap labor. The incentive to increase production efficiency is eliminated. Low wages are a degradation of the existing education system, since it makes no sense to waste so much time and money on getting highly qualified, not finding its application or receiving meager wages on a par with workers of the simplest labor.
Thus wages revive their lost social function. At the same time, it becomes only one of the elements of compensation for the cost of the commodity "labor power". An important role in the total amount of income in the new economic conditions is also played by the sharply increased numerous payments, additional payments by entrepreneurs to employees for social purposes. Social development funds are playing an increasingly important role in improving the material conditions of life of workers in connection with the need for a constant and increasingly expanded reproduction of the labor force as a factor in increasing labor productivity.
The main one is the stimulating, or more precisely, the motivational function of the labor income of workers. It is this part of the mechanism of wages and social incentives that plays the main role in the intensive use of human labor and directs it towards the realization of management goals.
The motivational mechanism of direct wages is of decisive importance, and, in particular, in the implementation of the strategy for the future. However, this value is due not only to the working share of wages in the total income of the worker. Traditionally, in the minds of an employee, wages are psychologically associated with the recognition of his authority in the enterprise, indirectly expressing his social status. Through wages, the employee indirectly evaluates himself, his success in work in comparison with others. The salary may not be high (as it was during all the stagnant years of direct state management of the economy), but if it turned out to be higher than that of colleagues at work, then the motivational effectiveness will be higher.
Thus, wages as an economic category are less and less fulfilling their basic functions of labor force reproduction and labor stimulation. This led to the fact that the organization of production has lost one of the powerful levers for increasing efficiency and full access to the world market.
In order for wages to fulfill their stimulating function, there must be a direct relationship between its level and the qualifications of the employee, the complexity of the work performed, and the degree of responsibility.
Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular labor to give a certain amount of output per unit of time. A wages refer to monetary compensation paid to an employee for work performed. Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It is aimed at rewarding employees for the work performed and at motivating them to achieve the desired level of productivity. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers. Wage, being a traditional factor of labor motivation, has a dominant influence on productivity.
Forms and systems of remuneration. The composition and structure of the wage fund
The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages. The forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is valued when it is paid: by specific products, by time spent, or by individual or collective results of activity. The structure of wages depends on how the form of labor is used at the enterprise: whether it is dominated by a conditionally constant part (tariff, salary) or a variable (piecework earnings, bonus). Accordingly, the impact of material incentives on the performance of an individual employee or team of a brigade, section, workshop will also be different.
The tariff system is a set of standards by which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in the tariff system and, therefore, its main elements, are tariff scales and rates, tariff qualification reference books.
Tariff scales for wages are a tool for differentiating wages depending on its complexity (qualification). They represent a scale of correlations in the wages of various groups of workers, include the number of categories and their corresponding tariff coefficients.
The tariff rate corresponding to a particular category is obtained by multiplying the tariff rate of the 1st category by the tariff coefficient of the corresponding category. Tariff rates can be set either in the form of fixed single-digit values, or in the form of "branches" that determine the limit values.
Tariff and qualification guides are intended for billing work and assigning tariff-qualification categories, which include tariff-qualification characteristics: they contain requirements for a particular category of an employee of the corresponding profession, for his practical and theoretical knowledge, for educational level, description of work , the most common in professions and qualification categories.
Work of employees is paid by the hour, piecework or other wage systems. Payment can be made for individual and collective results of work.
At present, the traditional forms of remuneration are time and piecework, which are quite widely used in the practice of enterprises. At the same time, if earlier payment by piecework systems prevailed, now private (small) enterprises are increasingly using hourly payment (salary systems).
This form of payment is called time-based, when the main salary of an employee is accrued at the established tariff rate or salary for the time actually worked, i.e. the basic salary depends on the qualification level of the employee and hours worked. The use of time wages is justified when the worker cannot influence the increase in output due to the strict regulation of production processes, and his functions are reduced to observation, there are no quantitative indicators of output, strict time records are organized and maintained, the labor of workers is correctly billed, and service and staffing standards.
Time payment can be simple and time-bonus.
With a simple time-based wage system, the amount of wages depends on the tariff rate or salary and hours worked.
With a time-bonus system of remuneration, an employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work.
Piece-rate wages: under this system, the basic earnings of an employee depend on the price set per unit of work performed or manufactured products (expressed in production operations: pieces, kilograms, cubic meters, brigade sets, etc.).
Piecework form of remuneration according to the payroll method can be direct piecework, indirect, piecework piecework, piecework-progressive. With a direct individual piecework system, the amount of a worker's earnings is determined by the amount of output he has produced in a certain period of time or by the number of operations performed. The entire output of a worker under this system is paid at one constant piece rate. Therefore, the wages of the worker increase in direct proportion to his output.
To determine the rate under this system, the daily wage rate corresponding to the category of work is divided by the number of units of product produced per shift or production rate. The rate can also be determined by multiplying the hourly rate corresponding to the category of work by the time rate expressed in hours. With a piece-bonus system, earnings depend not only on payment at direct piece rates, but also on the bonus paid for fulfilling and exceeding the established quantitative and qualitative indicators.
With the chord system, the amount of payment is set not for a single operation, but for the entire pre-established complex of works with the determination of the deadline for its implementation. The amount of remuneration for the performance of this set of works is announced in advance, as well as the deadline for its completion before the start of work.
The piece-progressive system, in contrast to the direct piecework system, is characterized by the fact that the remuneration of workers at fixed rates is made only within the established initial norm (base), and all output in excess of this base is paid at progressively increasing rates depending on the overfulfillment of output norms.
The piece-bonus form of remuneration has found wide distribution in industry. The amount of earnings is directly dependent on the amount of work performed and the prices for these works. This form contributes to the growth of labor productivity and the improvement of the employee's skills. The worker's earnings will be the greater than he performs the work, and the rates for work are set by calculation.
Collective-piecework wage system. Under it, the earnings of each employee are made dependent on the final results of the work of the entire team, section. The collective piecework system makes it possible to make productive use of working time, widely introduce the combination of professions, improve the use of equipment, promote the development of a sense of collectivization and mutual assistance among workers, and strengthen labor discipline.
The payment of workers under a collective piecework system can be made either using individual piecework rates, or on the basis of rates set for the team as a whole, i.e. collective rates. It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the wages of each worker are determined based on the rate for the work he performs and the amount of good products released from the assembly line. When using collective piecework rates, the wages of a worker depend on the output of the brigade, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker, and the accepted method of distributing collective earnings.
The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall results of work. There are two main methods of distributing collective earnings among the members of the brigade. The first method is that earnings are distributed among team members in proportion to tariff rates and hours worked. The second is with the help of the “labor participation rate”.
A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.
The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The greater the volume of products sold, the more efficiently the enterprise operates, therefore, wages are adjusted depending on the volume of production. This system is used to manage the personnel of auxiliary workers, for workers with hourly wages.
A variation of the tariff-free wage system is the contract system.
In the contract form of hiring employees, payroll is carried out in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, consequences in case of early termination of the contract.
The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.
According to the method of calculating wages, this system is divided into three types: hourly, daily and monthly.
With hourly pay, the calculation of earnings is based on the hourly tariff rate and the hours actually worked by the employee.
When paid by the day, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days, actually worked employees in a given month, as well as the number of working days provided for by the work schedule for a given month.
The wage fund includes the sums of remuneration in cash and in kind for the hours worked and not worked, accrued by the enterprise, institution, organization, incentive bonuses and allowances, compensation payments related to the mode of work and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel, which are of a regular nature.
In particular, the following are subject to inclusion in the payroll fund:
1) Pay for hours worked
Wages accrued to employees at tariff rates and salaries for hours worked.
Wages accrued for work performed by employees at piece rates. As a percentage of sales revenue.
The value of products issued as payment in kind
Bonuses and remuneration (including the value of bonuses in kind) of a regular or periodic nature, regardless of the sources of their payment.
Incentive surcharges and allowances to tariff rates and salaries.
Monthly or quarterly remuneration (allowances) for length of service, length of service
Compensation payments related to the mode of work and working conditions:
Surcharges for work in harmful or dangerous conditions in heavy work
Extra pay for night work.
Pay for work on weekends and holidays.
Overtime pay
2) Pay for time not worked
Payment for annual and additional holidays.
Payment for additional vacations provided under the collective agreement (in excess of those provided for by law) to employees.
Payment for preferential hours for teenagers.
Payment for study holidays granted to employees studying in educational institutions.
Payment for the period of training of employees aimed at vocational training, advanced training or training in second professions.
Remuneration of labor of employees involved in the performance of state or public duties.
Payment for downtime through no fault of the employee.
Payment for forced absence.
One-time incentive payments
One-time (one-time) bonuses, regardless of the sources of their payment.
Remuneration based on the results of work for the year, annual remuneration for the length of service (work experience)
Financial assistance provided to all or most employees
Additional payments when granting annual leave (in excess of the normal vacation amounts in accordance with the law.).
Cash compensation for unused vacation.
The value of shares given to employees free of charge as incentives or incentives for the acquisition of shares.
All wages accrued at the enterprise can be divided into the following types: basic wages; additional salary; bonuses, remuneration based on the results of work for the year.
The basic salary is calculated depending on the forms of remuneration adopted at the enterprise. That is, it can be piecework, time-based or contractual.
The basic salary, according to the current labor legislation, should not be paid to employees less than twice a month.
Additional wages are calculated on the basis of documents confirming the right of the employee to pay for hours not worked.
Such payments include payment for basic, additional or educational leave; compensation for unused vacation; severance pay upon dismissal; payments when sending an employee to advanced training courses; payment for the performance of public duties.
All listed payments are calculated on the basis of average earnings. In all cases, the average earnings on the day of its payment cannot be less than the minimum wage established by the Federal Law.
Chapter 2
2.1. Analysis of the effectiveness of the use of the payroll fund
Analysis on this topic should begin with an analysis of the effectiveness of the use of the wage fund.
Analysis of the use of the wage fund in the enterprise must be considered in close connection with labor resources. With the growth of labor productivity, real prerequisites are being created for raising the level of its payment. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages.
To analyze the effectiveness of the use of the wage fund, it is necessary to study its influence on the formation of the final results of the enterprise (table 2.1.1)
Table 2.1.1 - Indicators of the effectiveness of the use of the payroll fund of Descartes LLC, thousand rubles.
|
Indicators |
Deviation |
||
|
Volume of sales |
|||
|
Gross profit amount |
|||
|
Salary fund |
|||
|
Sales of products for 1 rub. wages |
|||
|
Revenue per 1 rub. wages |
|||
|
The amount of gross profit per 1 rub. wages |
|||
As can be seen from Table 2.1.1, all indicators in comparable prices per 1 rub. wages are declining, which indicates a decrease in the efficiency of the use of the wage fund in 2009 compared to 2008. After that, it is necessary to determine the factors of change for each indicator characterizing the efficiency of the use of the wage fund.
For factorial analysis of production and sales of products for 1 rub. wages, you can use the following model:
where VP is the production and sale of products at current prices;
FZP - payroll fund;
T - the number of hours spent on the production and sale of products;
∑D - the number of days worked by all employees;
D - the number of days worked by one employee;
CHR - the average number of employees;
NPP - the average number of production workers;
CV - average hourly production;
P - the average length of the working day;
Ud - the share of employees in the total number of production personnel of the enterprise;
GZP - the average annual salary of one employee.
Revenue per 1 rub. salary, in addition to the factors listed above, also depends on the ratio of sold and manufactured products (the level of marketability of UT products):
On the profit from the sale of products for 1 rub. wages, in addition to the above factors, the level of profitability of sales (R) also affects:
The data required for the analysis are presented in Table 2.1.2.
Table 2.1.2 - Initial data.
|
Indicators |
||
|
Average hourly output (CV) |
||
|
Average working day (P) |
||
|
Number of days worked by one employee (D) |
||
|
The share of employees in the total number of production personnel (Ud) |
||
|
Average annual wage per employee (GZP) |
||
|
Level of marketability (UT) |
||
|
Profitability (R) |
Factor analysis of production and sales of products per 1 rub. salary:
(VP / FZP) 0 \u003d 109.43 * 8.08 * 0.22 * 146.79 / 40.88 \u003d 698.48 kop.
(VP/FZP) conventional 1 = 77.86*8.08*0.22*146.79/40.88 = 496.97 kop.
(VP/FZP) conventional 2 = 77.86*8.37*0.22*146.79/40.88 = 514.81 kop.
(VP/FZP) conventional 3 = 77.86*8.37*0.26*146.79/40.88 = 608.41 kop.
(VP/FZP) conventional 4 = 77.86*8.37*0.26*163.1/40.88 = 676.01 kop.
(VP / FZP) 1 \u003d 77.86 * 8.37 * 0.26 * 163.1 / 60.5 \u003d 456.78 kop.
Change in production by 1 rub. total salary: 456.78 - 698.48 = -241.7 kop.
including through:
average hourly output: 496.97 - 698.48 \u003d -201.51 kop.
average working day: 514.81 - 496.97 = 17.84 kop.
the number of days worked by one employee: 608.41 - 514.81 \u003d 93.6 kopecks.
the share of employees in the total number of production personnel: 676.01 - 608.41 \u003d 67.6 kopecks.
average annual salary of one employee: 456.78 - 676.01 = -219.23 kop.
Revenue per 1 rub. salary:
(V / FZP) 0 \u003d 0.52 * 109.43 * 8.08 * 0.22 * 146.79 / 40.88 \u003d 363.21 kop.
(V/FZP) conventional 1 = 0.47*109.43*8.08*0.22*146.79/40.88 = 328.29 kop.
(V/FZP) conventional 2 = 0.47*77.86*8.08*0.22*146.79/40.88 = 233.58 kop.
(V/FZP) conventional 3 = 0.47*77.86*8.37*0.22*146.79/40.88 = 241.96 kop.
(V/FZP) conventional 4 = 0.47*77.86*8.37*0.26*146.79/40.88 = 285.95 kop.
(V/FZP) conventional 5 = 0.47*77.86*8.37*0.26*163.1/40.88 = 317.72 kop.
(V / FZP) 1 \u003d 0.47 * 77.86 * 8.37 * 0.26 * 163.1 / 60.5 \u003d 214.69 kop.
Change in revenue by 1 rub. total salary: 214.69 - 363.21 \u003d -148.52 kop.
including through:
level of marketability: 328.29 - 363.21 \u003d -34.92 kopecks.
average hourly output: 233.58 - 328.29 \u003d -94.71 kop.
average working day: 241.96 - 233.58 = 8.38 kop.
the number of days worked by one employee: 258.95 - 241.96 \u003d 16.99 kopecks.
the share of employees in the total number of production personnel: 317.72 - 258.95 = 58.77 kopecks.
average annual salary of one employee: 214.69 - 317.72 = -103.03 kop.
Profit per 1 rub. salary:
(P/FZP) 0 = 108.5*0.52*109.43*8.08*0.22*146.79/40.88 = 39408.29 kop.
(P/FZP) conventional 1 = 11.64*0.52*109.43*8.08*0.22*146.79/40.88 = 4227.76 kop.
(P/FZP) conventional 2 = 11.64*0.47*109.43*8.08*0.22*146.79/40.88 = 3821.3 kop.
(P/FZP) conventional 3 = 11.64*0.47*77.86*8.08*0.22*146.79/40.88 = 2718.87 kop.
(P/FZP) conventional 4 = 11.64*0.47*77.86*8.37*0.22*146.79/40.88 = 2816.41 kop.
(P/FZP) conventional 5 = 11.64*0.47*77.86*8.37*0.26*146.79/40.88 = 3328.46 kop.
(P/FZP) conventional 6 = 11.64*0.47*77.86*8.37*0.26*163.1/40.88 = 3698.26 kop.
(P / FZP) 1 \u003d 11.64 * 0.47 * 77.86 * 8.37 * 0.26 * 163.1 / 60.5 \u003d 2498.99 kop.
Change in profit by 1 rub. total salary: 2498.99 - 39408.29 = -36909.3 kop.
including through:
profitability: 4227.76 - 39408.29 = -35180.53 kop.
level of marketability: 3821.3 - 4227.76 = -406.46 kop.
average hourly output: 2718.87 - 3821.3 = -1102.43 kop.
average working day: 2816.41 - 2718.87 = 97.54 kop.
the number of days worked by one employee: 3328.46 - 2816.41 \u003d 512.05 kopecks.
the share of employees in the total number of production personnel: 3698.26 - 3328.46 \u003d 369.8 kopecks.
average annual salary of one employee: 2498.99 - 3698.26 = -1199.27 kop.
Table 2.1.3 - The composition and structure of the payroll by cost item.
|
Indicators |
Deviation, % |
||||
|
Payment at tariff rates, salaries, piece rates |
|||||
|
Bonuses from all sources, including remuneration based on performance for the year |
|||||
|
Vacation pay |
|||||
|
Payment for the cost of food for workers |
|||||
|
Total (FZP) |
|||||
Examining the data in Table 2.1.3, we can say that in the enterprise the wage fund in 2009 compared to 2008 increased by 1041.5 thousand rubles. Having studied the structure of the payroll, we can say that the largest share falls on payment at tariff rates, salaries, piece rates (in 2008 - 89.28%, in 2009 - 88.63%), and the smallest - bonuses, payment of the cost of meals for employees and vacation pay.
2.2. Reserves for improving the use of funds for wages
Savings on wages are achieved primarily as a result of reducing the labor intensity of the production of services and products, the introduction of a brigade form of organization and wages, the revision of outdated production standards and prices, service standards, other measures that ensure an increase in labor productivity, as well as due to the elimination unproductive payments and the elimination of unjustified increases in the wages of individual workers. Therefore, the calculation of the amounts of possible fund savings is based on the results of an analysis of the reserves for increasing labor productivity.
The main sources of reserves for labor productivity growth are:
Use of opportunities to increase the volume of production;
Reduction of labor costs for production due to mechanization and automation of production, improvement of organization, etc.
To calculate on-farm reserves for growth in labor productivity growth (RGR), it is necessary to add the identified reserve for its increase (RRP) to the actual volume of production in the reporting period (RP 1), and to the actual labor costs (ZT 1) - additional costs necessary for mastering production volumes (ZT d) and subtract the reserve for reducing labor costs (P↓ZT). Then the forecast volume of gross output is divided by the forecast number of man-hours. The possible level of average hourly output calculated in this way is compared with the actual one and the reserve for its growth is determined:
2.3. Analysis of the relationship of labor productivity
and level of payment
The productivity indicator is calculated as the result of the enterprise's work (revenue), referred to the invested resources (productivity per 1 ruble of costs, one workplace, unit of time or one worker). It can be calculated in various ways, for example, by the coefficient of labor participation (KTU), but in order to avoid various kinds of difficulties, it is necessary to use another indicator of the performance of the enterprise, which takes into account the degree of participation of all its employees in achieving a common goal, and monetary indicators are used as such a universal generalizing indicator. the equivalent of the labor contribution of employees, as wages.
In the process of analysis, a correspondence should be established between the growth rate of average wages and labor productivity. For expanded reproduction, obtaining the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its payment. If this principle is not observed, then there is an overexpenditure of the wage fund, an increase in the cost of production and a decrease in the amount of profit.
The change in the average earnings of employees of an enterprise for a given period of time (year, month, day, hour) is characterized by its index (I sz), which is determined by the ratio of the average wage for the reporting period (SZ 1) to the average salary in the base period (SZ 0 ). In a similar way, the labor productivity index (I gv) is calculated:
;
.
The given data show that at the analyzed enterprise, the growth rate of wages outstrips the growth rate of labor productivity, as a result, there is an overrun of wages, an increase in cost and, accordingly, the amount of profit. The advance coefficient (K op) is equal to
.
We also calculate the cost index for payment for the production of a unit of output, this is the reciprocal of the lead coefficient:
.
To determine the amount of savings (-E) or overspending (+E) of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, you can use the following formula:
Due to the fact that the growth rate of wages in comparison with the growth rate of labor productivity is higher, there was an overexpenditure of the wage fund in the amount of 126.58 thousand rubles.
2.4. Analysis of the formation of the wage fund and ways to improve wages
Descartes LLC independently determines the total number of employees, their professional and qualification composition. In addition to full-time employees, the enterprise has the right to attract citizens on the basis of labor contracts, work contracts, other civil law agreements, contracts to perform work at the enterprise.
The mode of work and rest of employees of Descartes LLC, their social security and social insurance is regulated by the norms of the current legislation of the Russian Federation.
The enterprise independently determines the procedure for hiring and dismissing employees, forms and systems of remuneration, decides on the introduction of a summarized accounting of working hours, establishes the procedure for granting days off and holidays.
Descartes LLC is obliged to fully pay all employees of the enterprise in accordance with the concluded agreements and contracts, regardless of the financial condition of the enterprise; carry out social, medical and other types of compulsory insurance of employees of the enterprise.
Labor relations between the employee and Descartes LLC are formalized by an employment agreement (contract) and are regulated by the current labor legislation of the Russian Federation.
Forms, systems and remuneration of employees are established by Descartes LLC independently in accordance with the current legislation and regulations of local governments. Descartes LLC provides the legally guaranteed minimum wage, implements social protection measures for its employees.
The most highly paid category at the enterprise are employees of the management apparatus and cooks. The basic payment accrued to the employees of Descartes LLC for the hours worked, the quantity and quality of the work performed includes: payment for the hours worked, bonuses for time workers, for working at night, for overtime work, etc.
Additional wages include: payment for regular vacations, severance pay upon dismissal, etc.
Thus, at Descartes LLC, payment is made on a piece-rate and time-based basis. With piecework wages, wages are paid depending on the output. With time-based, depending on the hours worked.
Employment contracts are concluded mainly with management staff for a period of up to 3 years.
Calculation of earnings for piece-rate wages at Descartes LLC is carried out according to documents on output.
The following documents are used to record personnel and pay wages at Descartes LLC:
1. Order (instruction) and employment - is drawn up for each member of the labor collective by the inspector of the personnel department.
On the reverse side of the order, the head of the unit in which the employee will work indicates who can be used, his salary, probationary period.
2. Personal card - filled in for each employee in one copy, which contains information about the employee.
Order (instruction) on transfer to another job.
Order (instruction) on the provision of leave.
Order (instruction) to terminate the employment contract.
The sheet of accounting for the use of working time and payroll (for managers, engineers).
Timesheet for the use of working hours (for time workers).
To maintain time records, unified designations of the types of costs of working time are used. With time wages, the time sheet is the main document for determining the wages due to each employee. For employees paid by the hour, it is determined on the basis of time sheet data on the time actually worked per month and the established salaries. In this case, the amount of manufactured products is not taken into account.
To determine the amount of wages to be paid into the hands of employees, it is necessary to determine the amount of employees' earnings per month and make the necessary deductions from this amount. These calculations are made in Descartes LLC in the payroll. Wages in Descartes LLC are issued from the cash desk within three days according to the schedule. After this period, the cashier against the names of employees who have not received wages makes a note “deposited”, draws up a register of unpaid wages and indicates on the title page of the statement the amount of wages actually paid and not received by employees.
Various types of deductions are made from the remuneration of labor of members of the labor collective and persons working under labor agreements, work contracts, part-time, performing one-time and casual work. By their nature, these deductions are divided into 2 groups: mandatory deductions and deductions at the initiative of the enterprise.
Temporary disability benefits are paid out of social security contributions. The basis for the payment of benefits are sick leaves issued by medical institutions.
Overtime pay. The basis for calculating the amount of additional payment in Descartes LLC is a reference-calculation and time sheet data.
Pieceworkers are paid extra pay for overtime hours. For the first two hours, the amount of the surcharge is 50% of the hourly rate of a time worker of the corresponding category, and for each subsequent hour - 100% of this rate.
Time workers are paid for hours of overtime work at an increased tariff rate: for the first two hours of overtime work - at one and a half times, for each subsequent hour - at double the rate of the regular rate.
Payment for work on holidays and weekends. Work on holidays and weekends is allowed only at enterprises with a continuous technological cycle, as well as those associated with the need to serve the population.
Payment for work on holidays and weekends at Descartes LLC is made:
pieceworkers - at double piecework rates for actually manufactured products;
time workers - at double hourly rates;
employees with monthly salaries - in the amount of a double hourly or daily rate in excess of the salary, provided that the monthly time norm is fulfilled.
By agreement between the administration of Descartes LLC and the employees, monetary compensation can be replaced by the provision of another day of rest, but with payment in the usual amount.
For settlements in Descartes LLC, the average daily or average hourly payment is used. In all cases, except for vacation pay, the average daily earnings are determined by dividing the amounts actually paid in the billing period by the number of working days based on the normal or reduced working hours established by the legislation of the Russian Federation.
Improving the structure of remuneration in Descartes LLC should be aimed at increasing the level of the fund at piece rates. You can also introduce a brigade form of labor organization. In this case, the foreman will be the production manager. To assess the labor contribution of each member of the brigade, the coefficient of labor participation should be applied.
Conclusion
The object of study of this work is the municipal catering enterprise "Descartes", the main purpose of which is the performance of works and services in the field of catering.
The main tasks of the enterprise in the field of remuneration of employees of Descartes LLC should be:
Checking the degree of validity of the applied forms and systems of remuneration;
Identification of deviations in the number of employees and in the average wage for the expenditure of the wage fund;
Studying the effectiveness of the applied bonus systems; study of the growth rate of wages, their relationship with the growth rate of labor productivity;
Identification, as well as mobilization of reserves to increase the efficiency of the use of the wage fund.
When studying the payroll fund, it was revealed that the average annual level of income per employee increased (compared to 2008), and there were no delays in paying wages.
Over the last two years (2008-2009), the enterprise experienced an overspending of the wage fund in the amount of 126.58 thousand rubles.
The main reasons for the overspending of the wage fund in the organization are: an increase in the minimum wage, an increase in the average annual wage of employees of the enterprise, a decrease in average hourly labor productivity, etc.
Most of the wage fund is spent on the category of production personnel, which is associated with a larger number of employees in this category and the average salary in the organization. A significant part of the wage fund is spent on the categories of managers and specialists, this is due to the higher salaries of these workers.
There is an annual increase in the average monthly wages of employees. The increase in wages occurred as a result of the ongoing inflationary process, as a result of which the organization repeatedly raised the minimum wage. The same picture is observed for each category of workers.
In the organization, the payroll fund in 2009 increased by 126.72 thousand rubles compared to 2008, including for each item. Having studied the structure of the fund, we can say that the largest share in the structure of the fund falls on the permanent part of the payroll.
A number of measures can be proposed to achieve the previous level of production by the enterprise.
The economic condition of any enterprise depends primarily on the motivation of the work of its employees, on the willingness and desire of a person to do their work, therefore, improving the system of motivation for the work of employees of an enterprise is an important condition for its successful functioning. Development of a collective agreement to resolve conflict situations between employees and the employer; payment of dividends both in cash and in kind, depending on the financial condition of the enterprise; summing up the results of current activities and rewarding the best; the use of moral incentives for employees (public incentives, presentation of certificates, etc.); the organization of cultural events will increase the interest of employees in the results of their work, ensure the maintenance of a favorable climate in the team, and increase the level of labor discipline.
List of used literature
Accounting and analysis payment labor on the example of CJSC Confil
Thesis >> Accounting and auditThesis Topic: "Accounting and analysis payment labor on the example of CJSC "Confil" Completed ... accounting payment labor; analysis accounting payment labor in CJSC NP "Confil"; developing ways to improve accounting payment labor at ZAO...
Adamchuk V.V. Labor Economics. – M.: UNITI, 2007.
Bogatko A.N. Fundamentals of economic analysis of an economic entity. - M.: Finance and statistics, 2006.
Gade. Salary and other settlements with individuals. – M.: Business and service, 2008.
Documentation of the enterprise: charter, financial statements of the enterprise.
Ermolovich L.L. Analysis of the economic activity of the enterprise. - Minsk: Interpressservice, 2008.
Kovalev V.V. Analysis of the economic activity of the enterprise. – M.: PBOYuL Grizhenko E.M., 2007.
Petrov V.I. Analysis of the use of labor resources of the enterprise. / Modern management, 2006. - No. 12.
Petrochenko P.F. Analysis of labor indicators. - M.: Economics, 2006.
Posherstnik N.V. Wages in modern conditions. – M.: Gerda, 2008.
Savitskaya G.V. Analysis of the economic activity of agro-industrial complex enterprises. - Minsk: New knowledge, 2006.
Analysis payment labor and use of the payroll fund at OJSC Production Association Coursework >> Finance
Enterprise performance indicators. Chapter 2 Analysis payment labor and the use of the payroll fund of JSC ... enterprises spend analysis payment labor and use of wages. Let's get acquainted with the theoretical aspects payment labor. Manufacturing process...
The remuneration system, wage rates, salaries, and various types of additional payments to employees of ZhBI-2 Plant LLC are established in accordance with the “Regulations on the remuneration system for employees at the enterprise”, approved by the employer in agreement with the trade union committee.
This provision has been developed taking into account the requirements of the Labor Code of the Russian Federation, the general agreement, as well as industry and territorial (tariff) agreements.
The billing of work and the assignment of qualifications to employees of the enterprise is carried out according to the ETKS of works and professions of workers and the qualification directory of positions of managers, specialists and employees. At the enterprise under study, 18-digit tariff scales have been developed based on the tariff rate of the first category, subject to the full working out of the working time norm of 7800 rubles for all departments of the enterprise. The tariff scale with hourly tariff rates for the working divisions of the plant at the rate of the 1st category is 7800 rubles.
The size of tariff rates, depending on the category (complexity) of the work performed, is determined by means of a tariff coefficient. The tariff coefficient of the first category is equal to 1. The tariff coefficients of the subsequent categories show how many times more complex work is paid higher compared to the work of a worker of the first category. The tariff coefficients used for the calculation of ZhBI-2 Plant LLC are presented in Table 2.
Table 2. Tariff scale used at ZhBI-2 Plant LLC
|
Tariff coefficient |
|
Depending on the types of work, 3 groups of wages are applied.
The first group of types of work includes the following specialties: control panel operator, transporter, minder, laundry machine operator, plasterer, carpenter, cleaner, bricklayer, moulder, canteen worker, concrete goods finisher, frame assembler, milling turner, loader, driver a / crane, a car driver, a bulldozer driver, a front-end loader driver, a car repairman, a diesel locomotive driver, a track fitter, a compiler of an operator boiler room, a plumber, a repairman.
The second group of types of work includes: steamer, electric and gas welder, reloader operator, mesh and frame welder, slinger, hand forged blacksmith.
The third group of types of work includes: crane operators.
The list of professions of workers who can be set monthly salaries:
storekeeper,
computer's operator.
The remuneration of highly qualified workers at the request of the administration of the shops, the conclusion of the chief specialists and the decision of the director of the enterprise can be established individually on a contract basis.
It is fixed that the monthly salary of an employee who has worked for this period the norm of working hours and fulfilled labor standards (labor duties) cannot be lower than the minimum wage established by the current legislation.
An analysis of the use of funds for wages should identify irrational payments, factors and sources of economic efficiency, planned for implementation in the planning process of the wage fund and wage fund.
Table 3. Analysis of the wage fund
|
Pay groups |
Rejection 2009/ |
Rejection 2010/ |
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|
1. Pay for hours worked |
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|
1.1. Salary at tariff rates |
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|
Continuation of table 3. |
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|
1.2. Compensation payments related to the regime |
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1.3. Incentive surcharges and surcharges to the tariff. Stavka |
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1.4. Prizes and rewards |
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1.5 Other payments for hours worked |
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2. Payment for hours not worked |
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2.1. annual leave |
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2.2. study leave pay |
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2.3. payment for downtime not due to the fault of employees |
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2.4. sick days pay |
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2.5 Other payments for hours not worked |
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Continuation of table 3. |
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3. One-time incentive and other payments |
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4. Payment for food, lodging and fuel |
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5. Social benefits |
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5.1 severance pay for redundancy and retirement |
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5.2 Benefits for women to care for children |
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5.3 Fee for children in kindergartens |
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5.4 Training costs |
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5.5 Financial assistance |
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According to this table, the largest share in wages is paid for hours worked. In 2008, this indicator grew by 2.16% and further growth in 2009 by 8.42%. At the same time, in 2009 there was an increase in the days worked by employees and the total fund of working time. In general, this trend may indicate an insufficiently flexible system of remuneration tied to hours worked. The regulation on remuneration of the enterprise includes “Payment for labor in case of non-fulfillment of labor standards (official duties)” and “Payment for idle time”. However, non-compliance with labor standards and downtime through no fault of the employee are not paid in full, which is a factor indicating the insufficient social orientation of the wage system.
The second article of the payroll is wages for hours not worked, which is steadily declining. What happens primarily due to a sharp decrease in the payment for downtime through no fault of employees and payment for days due to illness, although at the same time the enterprise is experiencing an increase in these indicators and a decrease in the total number of employees.
The third article of the payroll is one-time incentive and other payments that increase throughout the entire period under review. This part of the payroll at the analyzed enterprise is the most normatively developed, but it does not exceed 10% of the payroll.
Consider the variable and fixed parts of the payroll in 2008 quarterly, presented in Table 4.
Table 4. Analysis of the variable and constant parts of the payroll
|
Pay groups |
Deviation 2009/2008, % |
Deviation 2010/2009, % |
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1. Total wages without holiday pay |
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Continuation of table 4. |
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1.1 Variable part of payroll bonus and remuneration |
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1.2. Fixed part of payroll |
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1.3. Advance payment at tariff rates |
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1.4. Other payments |
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2. Vacation pay |
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3. General payroll |
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4. Share in the total payroll,%: 4.1.variable part |
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4.2. permanent part |
As can be seen, the largest share in the enterprise is occupied by the fixed part of the payroll - more than 89%, and the variable part, bonuses and remunerations - no more than 23%.
The regional coefficient is equal to 25% on the basis of the decision on the introduction of an increased regional coefficient to wages in the region.
The organization of wages at the enterprise is carried out by the department of labor and wages (OTiZ).
The company has a Regulation on the remuneration of employees (Appendix 2), a Regulation on bonus payments to employees (Appendix 3).
Material incentives for employees of the enterprise
Incentive payments include:
allowances for performing unattractive work;
bonuses for professional skills;
allowances for complexity, intensity and high quality of work;
class bonuses;
allowances for the intensity, urgency of the work;
personal allowances;
awards, rewards;
additional variable part of wages.
Workers who have achieved high professional skills are paid bonuses for professional skills to the tariff rate in the manner specified in a separate provision.
Bonuses for the performance of unattractive work, for the complexity, tension and high quality of work, for the intensity, urgency of the work, personal allowances are set for employees on an individual basis on the basis of orders
The payment of bonuses and remuneration is carried out in accordance with the current regulations.
An additional variable part of the remuneration is accrued based on the results of the work of the structural unit within the framework of the unit's wage fund formed in accordance with the approved regulations for these units.
Compensation payments include:
for combining professions (positions), expanding service areas, increasing the volume of work performed and performing the duties of a temporarily absent employee without exemption from work specified in the employment contract;
for work on weekends and non-working holidays,
for work with harmful and (or) dangerous and other special working conditions;
for dividing the working day into parts;
for the leadership of the brigade, link;
Additional payments to employees engaged in heavy work, work with harmful and (or) dangerous working conditions are made in accordance with Appendix 4.
The specific amounts of additional payments for combining professions (positions), performing the duties of a temporarily absent employee, for working with a smaller number are established by agreement of the parties, depending on the amount of work, by order of the plant director.
Employees who constantly work in multi-shift mode receive an additional payment for each hour of night time in the amount of 40% of the tariff rate.
Night hours are from 22:00 to 06:00.
Additional payment to foremen from among the workers who are not released from their main work for leading a brigade:
up to 10 people - 5% of the tariff rate,
10-15 people - 10% - "-
15-20 people - 15% - "-
over 20 people - 20% - "-
The additional payment for the leadership of the link is set at the rate of 50% of the bonus for the foreman if the number of the link is more than 5 people.
Surcharge for leading a brigade or a link is paid on condition that the brigade (link) fulfills the established production targets and high quality products.
Surcharge in connection with the division of the work shift into parts is set at a rate of 30% of the tariff rate.
Payments of interest allowances to employees admitted to state secrets are made in accordance with applicable law on the basis of an order from the plant director.
Depending on the financial condition of the enterprise, the following can be produced:
One-time incentives for anniversaries, national holidays and other events;
Payment of a bonus for promoting the implementation of an author's invention.
The procedure and amount of accrual is established by order of the plant.
In accordance with Article 112 of the Labor Code of the Russian Federation, piecework and time workers for non-working holidays (January 1, 2, 3, 4, 5, 7, February 23, March 8, May 1, May 9, June 12, November 4), in who were not involved in work, an additional remuneration is paid in the amount of the daily tariff rates of the assigned category.
Regulations on the payment of remuneration to employees of the plant for performance results based on the results of work and remuneration for length of service. The fact of payment, the amount, procedure and time of payment of remuneration is determined by the order of the plant, taking into account the opinion of the trade union committee.
The bonus system at this enterprise is traditional and consists in the fact that for the achievement of certain results, the employee additionally receives an amount in the amount of a certain percentage of the accrued wages in accordance with the Regulations on the payment of remuneration. Thus, the amount of variable payments still depends on the size of the base (tariff rates, salaries). This leads to the disadvantages of the bonus system:
Tariff rates and salaries, as a rule, are determined by the established working categories or positions held. At the same time, the higher the tariff rate (salary), the higher the bonus. At the same time, such systems of remuneration and bonuses imply the existence of equal pay: employees with the same category (occupying positions of equal rank) are rewarded equally. This leads to a decrease in the stimulating role of bonuses;
Tariff rates (salaries), and therefore the bonuses that depend on them, often increase automatically as the cost of living rises (as the minimum wage rises). At the same time, not only a certain level of wages, but also bonuses are "guaranteed". Employees simply need to perform their basic duties; initiative is not encouraged. At the same time, the employer's labor costs automatically grow;
Tariff rates (salaries) are set based on the results achieved by the enterprise in the past. Consequently, the amount of premiums largely depends on past results, and not on those achieved in the billing period;
Raising the level of education or qualifications, acquiring new skills does not entail an automatic increase in tariff rates (salaries), depending on the category (position) of the employee, which, in turn, are determined by his previous achievements (previous experience, level of productivity, etc.) . In fact, payment is made for previous merits and seniority, and not for current labor productivity. Obtaining additional education, advanced training are not stimulated.
In addition, the amount of bonuses to employees is set at the discretion of the head. The relationship between the results achieved in work and remuneration is not obvious, which reduces the motivation of staff.
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