Analysis of the system of remuneration of employees of the organization. Analysis of forms and systems of remuneration. In this case
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:
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Option No.
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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:
Payment delays 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.
This term paper is the analysis of the wage system at the enterprise No. 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;
Rate Analysis effective use wage 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 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 differentiating 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 market economy the worker and his family members meet the bulk of their needs for food, clothing, shelter, 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 using his abilities to work in the enterprise for a certain time and with a certain intensity.
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 salary and the price of labour, which is usually expressed in terms of money and usually does not correspond to the value of labour. 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 consumer goods market 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 same pay for the same work, that is, the implementation of the principle of social justice regarding the 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, production, maintenance, 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, paid annual leave, monetary 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 piece 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. In doing so, it is assumed that work time the worker achieves average results.
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. correct assignment to time workers tariff categories(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 the assignment of salaries to specialists and employees in strict accordance with the official duties they actually perform and taking into account personal business qualities 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 (WP) 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 to ensure that tariffs, and, if possible, all wages are 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 labor process was reimbursed not in the form of wages, but in the form of guarantee and compensation payments, established, as a rule, 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: the 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 been going on for more than one year, the amount of compensation payments takes up more in the actual wages of employees. specific gravity than the enterprise is in the worst position. 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 the rational organization of the production process and its increase. technical level, facilitating work. 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 labor results, taking into account the achievements in the system. social partnership wage guarantees. 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 preserving 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 realizing 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, much less attention was paid to the problem of rationing 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 normative base. 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 standardization 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 for 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. Improving the labor rationing of 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 responsibilities, 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 intensity to be effective and socially fair, it is important that the main means of achieving equal intensity of standards is not 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 union may only disagree with proposed systems if they require excessive work intensity and may be detrimental to the worker's health or are not based on pay conditions determined by 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 installed on almost all indicators of production and economic activity links, brigades, workshops, sections, units, industries, etc. and brought to the attention of workers, the number of which is determined according to the standards in the form of certain normalized tasks. In proportion to the degree of fulfillment of these tasks, wages should be paid. It must 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, at 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 the front of work to others, the amount of work of each subsequent worker depends entirely on successful work 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 issued finished products. Thirdly, these are works on maintenance and control over the course of the technological process. Such work cannot be determined by 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 wages 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 the 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 of wages, 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 salary 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 UAH 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 wages” dated 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. economic activity enterprises. 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, production, maintenance, 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 harmful conditions, for work in multi-shift and continuous production mode;
- 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 income tax individuals» From January 1, 2004, a single tax rate for individuals was introduced at the rate of 13%.
A special place in the system of remuneration is occupied by the minimum wage - this is legislatively fixed size wages for simple, unskilled labor, below which payment for the monthly, hourly labor norm 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 ranks) 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 rank.
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 about 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 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 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 |
|||
| 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 |
|||
| 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
| Indicator | 2007 | 2008 | Deviation |
| 1 Average headcount 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 the influence 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.
The third section describes the characteristics of the enterprise and its subdivision under study, analyzes the forms and systems of remuneration, considers the structure of the wage fund for workers, and analyzes the use of the wage fund and average wages. The study was performed using various methods economic analysis.
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The organization of remuneration of employees in VKM-Steel LLC is mainly carried out by two structural divisions: the Labor and Wage Organization Department (OOTiZ) and the Human Resources Department (OK), but none of them solves motivational problems. HSE and QA report directly to the Director of Social Affairs, who in turn reports to the Managing Director.
The Head of Human Resources is responsible for the following functions:
- - control over the organizational culture of the enterprise, that is, compliance with norms and values;
- - leading the work on staffing the enterprise with workers and employees of the required professions, specialties and qualifications;
- - familiarization of workers with the necessary documents when hiring with working conditions and its payment;
- - conclusion of employment contracts and interviews with employees who have applied for dismissal;
- - carrying out work to clarify and comply with the rules of internal labor legislation;
- - implementation of work on the selection, selection and placement of personnel based on an assessment of their qualifications, personal and business qualities;
- - conducting a systematic analysis personnel work at the enterprise, development of proposals for its improvement.
LLC "VKM-Stal" has the Regulations "On the payment and incentives for the work of managers, specialists and employees; main workers and auxiliary workers ”(for the main and auxiliary working positions, they are developed separately for each workshop). They were introduced in order to increase the motivation for the work of employees, ensure material interest in improving the qualitative and quantitative results of work, fulfill planned targets for the production of marketable products, reduce the cost of producing a unit of output (work, services), improve the quality of products, and make a profit.
Salary has been and remains one of the highest priority motivation factors. Consider how the payment and stimulation of the work of the personnel of the enterprise.
The wages of the main and auxiliary workers of the workshops are made according to the piecework - bonus and piecework - time wage system. The guarantee for remuneration is the minimum wage established in the Russian Federation.
The following wage systems are used at the VKM-Steel LLC enterprise: time-based - bonus and piece-rate - bonus.
The calculation of the basic wages (permanent part) of employees of VKM-Steel LLC is made according to table 2.6.
Remuneration of employees is made from a single wage fund, depending on the quantity and quality of labor expended. It is determined depending on the volume, complexity and degree of responsibility of the work performed, qualifications, the results of personal labor contribution and the quality of labor, as well as the results of the economic and financial and economic activities of the enterprise.
The salaries of managers, specialists and employees include, in addition to official salary the following payments from the wage fund:
- - allowance for the coefficient of quality attitude to work;
- - a bonus for achieving certain performance indicators in accordance with the Regulations on bonuses.
Table 2.6 - The composition of the basic wages (permanent part) of employees of VKM-Stal LLC
|
Payment type |
Calculus Method |
|
Pieceworkers - by the name of the type of work and profession |
Piece rate multiplied by the amount of work performed (for the final good product accepted by the quality control department and handed over to the sales warehouse or other divisions) |
|
Time workers - by the size of the qualification category and the name of the profession |
Hourly rate multiplied by hours actually worked |
|
Managers, specialists and employees (RSiS) - according to the size of the official salary according to the staffing table |
Salary multiplied by actual hours worked |
The official salary is a guaranteed monetary remuneration of the employee for the fulfillment of the tasks assigned to him. official duties and is set according to the tariff scale, taking into account the complexity of work, the qualifications of the employee, the importance of the structural unit.
To strengthen the personal responsibility of employees for the quality of their work, the timely implementation of organizational and administrative documents of the enterprise, high performance discipline, additional material incentives are introduced - an allowance for the coefficient of quality attitude to work (KKT).
The bonus on the coefficient of quality attitude to work reflects the personal view of the immediate supervisor on the quality attitude to work of the employee who is under his command. The amount of the allowance for the CCP is determined from the official salary and depends on the assessment of the employee's work for the reporting month. The maximum allowance is 0.67 (Table 2.7).
Table 2.7 - Indicators for assessing the quality of work of managers, specialists and employees of VKM-Stal LLC
The assessment of the quality of work of employees is carried out by the head of the structural unit, and for directors in areas - by the managing director.
The enterprise records for each worker (a group of workers with collective responsibility) all cases of non-compliance with certain regulatory requirements for skill, performance of job duties, as well as cases of making and not making effective decisions in extreme or critical situations.
As an additional incentive based on the results of the work of the structural unit for the reporting period, employees are awarded a bonus in terms of indicators and in amounts in accordance with the Regulations “On bonuses for managers, specialists and employees of LLC VKM-Steel” and the Regulations “On remuneration and incentives for the work of key workers and auxiliary workers ".
The planned maximum bonus at the enterprise is 50%. The bonus is accrued upon the fulfillment of the main and additional indicators bonuses.
The main indicator of bonuses for all structural divisions and managers of all levels is the indicator "Fulfillment of the plan for profit from sales of products", for the implementation of which a 20% bonus is charged.
The main indicator of bonuses for the main workers is the indicator "Fulfillment of production standards by 100%." The bonus indicators for the main workers are shown in Table 2.8.
Table 2.8 - Bonus indicators for the main and auxiliary workers of VKM-Stal LLC
|
Bonus rate |
||
|
For essential workers:
|
||
|
For auxiliary workers of various structural divisions: a) a cleaner of industrial premises, service premises, bathrooms; cloakroom attendant: timely and high-quality performance of tasks;
|
The basis for accruing bonuses to workers is the data of operational accounting, accounting and statistical reporting.
The amount of the premium may be reduced for: production of substandard products; non-compliance with the technological process by workers; failure to provide planned outputs of suitable products; non-fulfillment of plans and measures for nature protection; failure to take measures to strengthen order and discipline; exceeding the normative discharges of MPC; failure to comply with orders and orders of the administration; low culture of production; absenteeism, etc.
Additional payments to wages are also made at the VKM-Stal LLC enterprise. The surcharge for multi-shift work is set in the following amounts (for managers, specialists and employees):
- - when working in 2 shift mode for each hour of work in the evening shift - 20% (10 rubles for the main and auxiliary workers);
- - when working in 3 shifts for each hour of work in the evening shift - 20%; for each hour of work on the night shift - 40% (30 rubles for the main and auxiliary workers);
- - for daily duty - 20% for each hour of work at night (from 22:00 to 06:00 in the morning).
- - additional payment to employees for a temporarily absent employee is made in the amount of 25% of the official salary established for the combined position.
For JSC workers working in hazardous working conditions, additional payments are established to base salary(table 2.9). These are workers of such professions as a steelmaker, a steelmaker's assistant, a machinist, a welder, a slinger, a crane operator, etc.
Table 2.9 - Additional payments to the workers of the enterprise LLC "VKM-Stal", working in hazardous working conditions
Surcharges for the intensity of labor for workers engaged in active labor on conveyors, production lines are set depending on the value of the indicator of the intensity factor of the worker at the workplace to the hourly wage rates shown in Table 2.10.
Table 2.10 - Additional payments for the intensity of labor to the workers of VKM-Stal LLC
In order to stimulate personnel, recognize the employee's personal labor contribution to the development of the enterprise, increase the interest of employees in achieving high final results, increase labor productivity, save material and energy resources and strengthen labor discipline, the enterprise has the following reward system, presented in table 2.11.
Table 2.11 - The system of rewarding employees of the enterprise LLC "VKM-Stal"
|
Amount, rub. |
||
|
Thanks Announcement |
||
|
Rewarding with the Certificate of Honor of the enterprise |
||
|
Entering the Alley of Labor Glory of the enterprise |
||
|
Rewarding with a Certificate of Honor, gratitude from the Head of the Administration of the Proletarsky District of the Saransk Civil Defense |
||
|
Rewarding with a Certificate of Honor, gratitude from the Head of the Administration of the Saransk Civil Defense |
||
|
Rewarding with a Certificate of Honor, gratitude of the State Assembly of the Republic of Moldova |
||
|
Awarding of awards to the Head of the Republic of Moldova, the Government of the Republic of Moldova |
||
|
Assignment of departmental titles "Honorary Engineer", etc. |
||
|
Assignment of honorary titles of the Russian Federation |
||
|
Awarding with orders and medals of the Russian Federation |
||
In accordance with the current collective agreement, LLC VKM-Stal established payments presented in Table 2.12.
Table 2.12 - Payments and material assistance to employees of VKM-Stal LLC
|
Amount, rub. |
||
|
Payment of a one-time remuneration upon reaching retirement age |
||
|
Payment of a lump-sum benefit to relatives in the event of the death of an employee |
||
|
Payment of a one-time allowance to relatives in the event of the death of a pensioner whose last place of work was VKM-STAL LLC |
||
|
Payment of a one-time allowance to relatives in the event of the death of a WWII veteran |
||
|
Payment of a lump-sum benefit in the event of the death of close relatives |
||
|
Compensation for the cost of a voucher to the DOL for children of employees of the enterprise |
10% of the cost |
|
|
Providing New Year's gifts to employees' children |
||
|
Reimbursement of expenses to employees who underwent surgery if they have the relevant documents |
10% of the cost |
|
|
Payment of benefits to an employee who left the enterprise due to conscription and returned to the enterprise after service |
||
|
Reimbursement for hot meals |
40 rubles/day |
|
|
One-time financial assistance for marriage registration |
||
|
One-time financial assistance at the birth of a child |
For a more complete analysis of the remuneration system at the enterprise, it is necessary, in our opinion, to analyze the payroll fund (WFP) of VKM-Stal LLC for 2010-2012.
To analyze the composition and structure of the wage fund and its dynamics, we used data in comparable prices according to wage bills for 2010-2012. year.
Table 2.13 - Analysis of the composition, structure and dynamics of the payroll of VKM-Stal LLC
|
Indicator |
2012 deviation from 2010 in ud. weight, % |
Growth rate by 2010, % |
||||||
|
Amount, thousand rubles |
Amount, thousand rubles |
Amount, rub. |
||||||
|
1. Labor costs as part of the cost (production costs) |
||||||||
|
2. Payments from the profit remaining at the disposal of the enterprise |
||||||||
|
Total payroll |
Based on the data given in Table 2.13, we can conclude that in the reporting 2012, the structure of the organization's payroll was 99.65% represented by labor costs as part of the cost and 0.35% by payments from profit remaining at the disposal of the enterprise . The situation at the beginning of the study period was similar. There was a slight deviation in the share of labor costs in the cost of production - by 0.36% of a point and, accordingly, for payments from profit - by -0.36% of a point compared to 2012. A significant proportion of the funds allocated for consumption in 2010, 2011 and 2045 was occupied by that part of them that is included in the cost price and is reimbursed in the proceeds for sales of products (99.29%; 99.48% and 99.65%) . The analysis of the actual growth rates of wage bill items reflects an increase in labor costs as part of the cost by 5,930.3 thousand rubles. or 13.5%. A significant decrease in the actual growth rate is associated with a decrease in payments from profit in 2012, compared to 2010, by 55.7%. In general, the enterprise saw an increase in the amount of funds allocated for consumption (FZP) by 13.1%, which in absolute terms amounted to 5,790.9 thousand rubles. To a certain extent, the decrease in payments from profit by 55.7% was also a negative point, since the decrease in the actual growth rate is associated with the presence of a loss based on the results of the enterprise's economic activities in the period from 2010 to 2012.
In conclusion, it should be noted that the wage system at the VKM-Steel enterprise has a number of shortcomings.
Firstly, the basis of the wage system is the tariff scales organized on the basis of the ETKS. At the same time, the ETKS has not been revised for a long time, and since its last revision, much has changed: the level of wages, the labor market, the list of professions and specialties, the value system of the wage worker, etc.
Secondly, many workers do not understand the peculiarities of this wage system: what determines their personal earnings, the size of the bonus, how they are formed.
Thirdly, the applied bonus system is used mainly for the implementation of the power functions of the administration, and not as an incentive.
Fourth, the wage level this enterprise higher than in other enterprises of the city, but lower than in the republic as a whole.
0Faculty of Economics and Management
Department of personnel management, service and tourism
COURSE WORK
in the discipline "Human Resource Management"
Improving the system of remuneration of personnel (on the example of the company "OKO")
annotation
The theme of this course work is "Improving the system of remuneration of personnel." The work contains 48 pages, 10 tables, 2 graphics, 26 used sources.
The theoretical part contains information on the organization and regulation of remuneration systems, on the forms and traditional systems of remuneration, as well as on the motivation and stimulation of the organization's personnel.
In the second chapter of the work, an analysis of wages is carried out using the example of the company "OKO", which includes the organizational and economic characteristics of the organization, the current situation of wages, the analysis of wages by categories of employees and the main shortcomings of the current wage systems in the company.
Introduction
2 Analysis of the organization and regulation of wages on the example of the company "OKO"
3 Improving the company's remuneration system
3.3 Calculation economic efficiency proposed activity
Conclusion
Annex A
Introduction
In a market economy, wages express the direct interest of employees, employers and the state, and have an economic and social purpose. The economic purpose of wages is to stimulate the development of production, to increase its efficiency. Its social purpose is to ensure the well-being of people in close connection with the growth of production efficiency and its expansion.
The current labor legislation considers the term "remuneration" not just as the amount of wages set for the employee, but also as the entire system of relations that are associated with ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective contracts, agreements, local regulations and employment contracts. Wages - one of the main means of interest of workers in the results of their labor, its productivity, increasing the volume of products, improving its quality.
Salary is a set of remuneration in cash or in kind that an employee receives for the work actually performed, as well as for those periods that are included in working hours. Wages, on the one hand, are the main source of income and improve the living standards of workers, and on the other hand, a means of material incentives for the growth of production efficiency. Since wages are the main source of income for workers, it is necessary to constantly improve the wage system so that it fully ensures the reproduction of the labor force, taking into account the conditions and results of work, stimulates the improvement of skills, productivity, product quality, rational use and saving of all types of resources. .
The labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all organizational and legal forms is established by law.
The administration of the company independently chooses and applies various systems of remuneration of employees. In this area of activity, the administration relies on its personnel department specialists or personnel managers, whose professional capabilities are often limited and do not meet modern requirements.
Often used forms of wage organization are ineffective, they provide little incentive for workers to work.
to the full extent of their capabilities, which may adversely affect the competitiveness of the organization.
This topic is relevant, because wages are one of the main factors in the socio-economic life of the country, the workforce and the individual.
This topic is reflected in the works of the following authors: K. S. Azizyan, N. A. Veshunova, L. A. Fomina, Yu. A. Babaev and others. The object of the study is the company "OKO", which specializes in the production and installation of plastic windows.
The purpose of this work is a comprehensive analysis of the problems of remuneration in the company and the proposal of effective ways to improve remuneration in the organization. In accordance with the goal, the following tasks are solved:
Determination of the essence of remuneration and the procedure for its formation;
The study of the elements of the organization of remuneration on the example of a company;
Consideration of the possibility of using other, modern wage systems:
Consideration of the effectiveness of the application of new forms and elements of remuneration.
1 Theoretical foundations of the wage system at the enterprise
1. 1 Basic principles of organization and regulation of wages
Remuneration of labor - a system of relations that are connected with ensuring the formation and implementation by the employer of payments to all employees for their work in accordance with laws, other regulatory legal acts, agreements, collective agreements, local regulations and labor contracts.
Wage is based on the price of labor as a factor of production, which is reduced to its ultimate performance. According to the theory of marginal productivity, a worker must produce a product that reimburses his wages, therefore, wages are directly dependent on the efficiency of workers' labor.
There are two forms of remuneration - monetary and non-monetary. The monetary form is the main one, because this is due to the role of money as a universal equivalent in the commodity-money relations of market entities.
Also, remuneration may be in kind or in the form of additional paid leave. If the enterprise does not have cash, then it can pay employees with the products they produce, which will be directly consumed by them, exchanged for other goods or sold. There is pay for free time. This form is aimed at stimulating high-quality and intensive work and allows the employee to use this time for recreation, additional income or study.
An important specificity is represented by the forms of remuneration for the labor of creative workers (literature, art, science), who are paid royalties for the works ordered by them - their creation, implementation and distribution through practical use or public performance in accordance with the current regulatory documents.
Wages are the amount of cash payments and the value of payment in kind for work performed under an employment contract (contract).
The main functions of wages:
1) reproductive;
2) measuring;
3) stimulating;
4) regulatory;
5) social.
The reproductive function provides the worker with such a volume of material goods and services at a level that is sufficient for the normal reproduction of the labor force and the increase of intellectual potential in accordance with the changing technical and social factors of production. From the point of view of the total costs of reproduction of the labor force, its cost includes such aspects of the life of an employee as the cost of meeting the needs for food, housing, education, medical care, etc., and must correspond to or exceed the cost of the "consumer basket".
Measuring function - an estimated indicator of the labor contribution of each employee and labor costs in the production of a product of labor. With the help of various elements of wages, labor costs of different quality and quantity are measured. The effectiveness of this function depends on the observance of the principle of wage differentiation.
The stimulating function is a material incentive for interest in labor and an increase in labor productivity and the quality of work. The implementation of this function is ensured by combining labor standards, tariff and bonus systems into specific wage systems that provide a change in the level of remuneration depending on the individual and collective results of the work of workers.
The regulatory function plays the role of balancing the interests of workers and employers. It regulates the demand for the products and services of the enterprise, as well as the labor force in the labor market. The basis for the implementation of the regulatory function is the differentiation of wages by groups of employees, according to the priority of activities or other distinctive features. Thus, a certain policy is developed to establish the level of wages for various categories of workers in specific production conditions.
The social function establishes differences in wage levels. This difference should be significant enough to ensure an interest in advanced training, as well as to differentiate the level of remuneration depending on the severity and responsibility of work. However, the level of such differentiation should be consistent with the concept of fairness in the level of wages between social groups, working both at the given enterprise, and in the given region.
Wages are the price of labor power, corresponding to the cost of commodities and services that ensure the reproduction of labor power, satisfying the physical and spiritual needs of the worker and his family members. Distinguish between nominal and real wages.
The nominal wage refers to the amount of money that the worker receives for his work. By the value of nominal wages, one can judge the level of earnings, income, but not the level of consumption and well-being of a person. There are two types of nominal wages: accrued (total amount due) and paid (net of taxes).
Real wages - the amount of material goods and services that can be purchased for nominal wages at a given level of prices for goods and services. Real wages reflect the actual purchasing power of nominal wages. The relationship between these quantities is expressed by the formula:
Lv. h. n. = un. h. n. / Pack., where Ur. h. p. is the index of real wages; Un. h. n is the index of nominal wages; UP is the price index for goods and services.
In a market economy, wages reflect the main and immediate interest of employers, employees and the state as a whole.
One of the conditions for the effective organization of remuneration is to find a suitable mechanism for the implementation and observance of the necessary balance of interests of the said tripartite partnership.
The overall level of remuneration at the enterprise may depend on the following main factors:
1) the results of the economic activity of the enterprise, its profitability;
2) personnel policy of the enterprise;
3) the level of unemployment in the region and region;
4) state regulation of wages and activities of trade unions;
5) competition in the labor market, the state of supply and demand for workers of relevant specialties.
In the conditions of market relations, the organization of wages at the enterprise is designed to provide a solution to two problems:
Guarantee remuneration to the employee in accordance with the results of his work and the cost of labor in the labor market;
To ensure that the employer achieves in the production process such a result that would allow him to recover costs and make a profit.
The organization of work is based on the following principles:
1 Implementation of wages depending on the quantity and quality;
2 Differentiation of wages depending on the qualifications of the employee and working conditions;
3 The maximum combination of individual and collective interest in the final results of labor;
4 Strengthening social protection, that is, a systematic increase in real wages;
5 Exceeding the growth rate of labor productivity over the growth rate of average wages;
6 Use by enterprises of various opportunities to earn money for wages;
7 Timeliness of remuneration;
8 Implementation of a unified state policy in the field of wage regulation .
The organization of remuneration is based on the use of four constituent elements:
1 Technical regulation of labor - the establishment of reasonable labor standards (norms of time, production, maintenance, service time, number of personnel) necessary for an objective quantitative assessment of labor costs for the performance of specific work. The norms are used in determining the amount of wages per unit of work.
2 The tariff system, which consists of tariff rates, tariff scales, tariff and qualification directories, official salaries for employees, additional payments and allowances to tariff wages, regional coefficients. The labor market, through the laws of supply and demand, has an impact, first of all, on the value of tariff rates and official salaries. Surcharges and allowances aim at more full assessment features of labor - its severity, intensity, importance, work in adverse conditions, urgency, and others.
3 Forms and systems of remuneration that integrate the ways of using labor standards and the tariff system for calculating the wages of workers, taking into account the characteristics of their work.
4 The mechanism for the formation of the wage fund, which manifests itself in determining the source of funds and justifying the amount intended for wages and incentive payments.
The calculation of the normative wage fund at the enterprise is carried out by incremental and analytical methods. In the first case, they proceed from the basic fund and the increase in the volume of production; in the second - on the basis of the complexity of the production program.
In the analytical planning of the normative wage fund, two methods can be used: direct - calculation based on the norms of the wage intensity of products (services) and stages of work; indirect: calculation in proportion to the objective organizational and technical characteristics of the production unit.
The incentive fund, which is formed to stimulate the efficiency and profitability of the enterprise, is formed from the actual income received after deducting mandatory contributions to the regulatory wage funds on a residual basis, technical development, social development and the dividend fund.
The tariff system is traditionally the basis for organizing the wages of workers and is built depending on working conditions, the qualifications of workers, the form of remuneration and the importance of this industry in the national economy.
The tariff system is a set of standards with the help of which the wages of workers of various categories are differentiated. With its help, under equal economic conditions, the unity of the measure of labor and its payment, equal pay for equal work, differentiation of the main part of wages depending on the factors that characterize the quality of work are ensured. Thus, his salary consists of the sum of estimates of his labor contribution and, to a small extent, depends on the final results of the work of the particular unit in which he works and the enterprise as a whole.
Let us consider in more detail the main elements of the tariff system. The Tariff and Qualification Guide is a regulatory document that is intended for the qualification of work, the assignment of qualification categories to workers, as well as for the preparation of programs for the training and advanced training of workers in the system of vocational education and directly in production. It contains the necessary qualification characteristics and requirements that apply to workers performing different in content, degree of complexity and accuracy, work profile, in relation to production skills, accumulated knowledge, and also taking into account the nature of the responsibility of the employee for the correct performance of work.
To ensure intersectoral unity in the conduct of billing of work, a Unified Tariff and Qualification Reference Book of Works and Professions of Workers (ETKS) has been developed, which retains the role normative document in matters of wages. In addition, another 72 tariff-qualification guides have been developed for various industries and types of work, taking into account their industry specifics. In ETKS 6195 occupations of workers are charged. Based on these guides:
1) the name of the profession is established;
2) categories of work are determined or work is assigned to one or another group in terms of remuneration, depending on the complexity, nature and specific working conditions in which it is performed, as well as the qualifications required from employees;
3) a qualification category is assigned, on which the size of the wage rate of a worker depends;
4) curricula and programs for the training, retraining and advanced training of workers in all sectors of the economy are drawn up;
5) lists of jobs and professions are being developed for preferential pension provision, etc.
There are three sections in the tariff-qualification guide for each profession and category: “Work characteristics”, “Must know”, “Examples of work”. The characteristic indicates the complexity of the work, organizational and technical conditions of production, technological equipment, the required degree of independence in the performance of this type of work. The most typical examples of work for the corresponding tariff category for each specialty are given.
Since the decision to raise salaries, introduce (cancel) bonuses for managers, specialists and employees is made as a result of certification at least once every three years, their job qualities are determined, first of all, based on the requirements qualification handbook.
The tariff rate (salary) expresses the absolute amount of wages of various groups and categories of workers per unit of working time. The initial basis for determining the tariff rates by categories is the tariff rate of the 1st category, which determines the level of remuneration for the most simple work. With the help of tariff rates, intersectoral regulation of wages is carried out. It involves the establishment of increased tariff rates in the leading sectors of the economy. The highest rates are set for workers in the extractive industries, which determine scientific and technological progress. At enterprises of non-state ownership, the value of tariff rates depends, first of all, on the financial condition of the enterprise and is set by them independently. There are hourly, daily and monthly tariff rates. They are set for each qualification category.
Figure 1 - Formation of the tariff rate
The tariff category is a value that reflects the complexity of the work and the qualifications of the employee.
Qualification category - a value that shows the level of professional training of an employee.
Tariff scale - a set of tariff categories of work (professions, positions), which are determined depending on the complexity of the work and qualification characteristics workers with the help of tariff coefficients. The ratio of the hourly wage rate of the corresponding category to the hourly rate of the 1st category is called the tariff coefficient and shows how many times the level of payment for work (labor) of this category exceeds the level of payment for work of the 1st category. In this case, the tariff coefficient of the first category is assumed to be equal to one.
Table 1 - An example of a tariff scale
|
Tariff coefficient |
Tariff scales have the following characteristics: tariff scale range, number of digits, tariff coefficients, absolute and relative increase in tariff coefficients.
The number of wage categories in the most common grid of workers is 6, in the unified wage scale of employees of budgetary organizations - 18.
The absolute increase in tariff coefficients is the difference between the tariff coefficients of adjacent categories. The relative increase of the coefficients is the ratio of the larger coefficient to the smaller one minus one, expressed as a percentage.
Table 2 - Types of tariff scales
The ratio of the extreme categories of the tariff scale is called its range. It establishes the ratio in the complexity and remuneration of workers of higher and lower qualifications.
District wage coefficients reflect the change in wages depending on the location of the enterprise and are a means of its inter-district regulation. The need for such regulation is explained by territorial differences in the level of retail prices for a significant part of consumer goods, differences in the material composition of consumption due to the natural and climatic features of the regions, as well as unequal rates of development of production and the relationship between the need for labor and the possibility of meeting it at the expense of local labor. resources in different areas. The regional coefficient is calculated to the wages of employees without restrictions on its maximum size. District coefficients do not form official salaries and new tariff rates.
Thus, remuneration is formed as the cost (price) of the labor force, ensuring the normal reproduction of the labor force, motivating employees to work effectively at their workplace. Its minimum level is regulated by the state, taking into account its economic development, by establishing: the amount of the minimum wage and the tariff rate of the 1st category; conditions for determining the part of the income of the enterprise directed to wages; terms and conditions of wages in budget organizations and institutions; indexing mechanism.
1.2 Forms and traditional wage systems
The necessary elements of the organization of wages are the forms and systems of remuneration that establish a relationship between the amount of earnings, the quality and quantity of labor, which determine a certain procedure for its calculation, depending on the organizational conditions of production and labor results.
Wage systems characterize the calculation of the relationship between the elements of wages: the tariff part, surcharges, allowances, bonuses.
According to the method of measuring the amount of labor, payment systems are classified:
On piecework (the amount of labor is measured by the amount of products manufactured by the employee or the work done);
Time-based (the amount of labor is measured by the amount of time worked by the employee);
Chord (the amount of labor is measured by a certain amount of work).
According to the forms of expression and evaluation of the results of labor, payment systems are divided into:
Collective (based on the assessment of collective work);
Individual (based on the assessment of the results of the work of each individual employee).
According to the number of indicators that are taken into account when assessing the labor contribution of employees, payment systems are divided into:
1) single-factor, or simple (simple piecework, simple time-based);
2) multifactorial, or bonuses (piece-rate bonus, lump-sum bonus, time-based bonus, piece-progressive and others).
According to the nature of the impact of the employee on the result of labor, payment systems are divided into direct and indirect.
Time wages are such wages in which wages are accrued to employees at the established tariff rate or salary for the time actually worked in production.
Based on the mechanism of payment, the time-based form stimulates, first of all, the improvement of the qualifications of workers and the strengthening of labor discipline.
Table 3 - Forms and systems of remuneration
The time-based form of remuneration is applied in such cases if:
The worker cannot have a direct influence on the increase in output, which is determined by the productivity of machines, apparatus or units;
There are no quantitative indicators of output, which are necessary to establish a piece rate;
At workplaces and sites where ensuring the high quality of products and work is the main indicator of work;
At jobs where accounting and rationing of labor are costly and economically inexpedient, as well as where the work of an employee is not amenable to precise rationing;
When performing equipment maintenance work, as well as on conveyor lines with a regulated rhythm.
A piecework form of remuneration is a form in which wages are charged to employees at predetermined rates for each unit of work performed or manufactured products.
Prices are calculated based on the tariff rate corresponding to the category of this type of work and the established norm of time (production):
Ps \u003d Ts * Hvr,
where Рс - piece rate, r.; Тс - hourly (daily) tariff rate, rub.; Nvr - the norm of time.
Ps \u003d Ts / Nvyr,
where Рс - piece rate, r.; Тс - hourly (daily) tariff rate, rub.; Nvyr - production rate.
Piecework rates do not depend on when the assessed work was performed - in the afternoon, in the evening or at night, as well as on overtime work (there are special types of additional payments to take into account these factors of work). If labor standards or tariff rates change, then this leads to a recalculation of individual rates.
The piece-rate form of payment stimulates, first of all, the improvement of volumetric, quantitative indicators of work, therefore it is used in production areas with a predominance of manual or machine-manual labor. It is under these conditions that it is possible to take into account the quantity and quality of manufactured products, to ensure an increase in production volume and the validity of the established labor standards.
The piecework form of wages is most appropriate to apply when:
The presence of quantitative indicators of work that directly depend on the worker or their team;
Opportunities for workers to increase production or the amount of work performed;
Opportunities for accurate accounting of the quantity (volume) of work performed;
The need in this area to stimulate workers to further increase the production of products or the volume of work performed;
Application of reasonable labor standards;
The absence of a negative impact of piecework payment on the level of product (work) quality, the degree of compliance with technological safety requirements and regimes, the rational use of raw materials, energy and materials.
The piece-rate form of remuneration is divided into direct piece-work, piece-progressive, piece-bonus, piece-rate, indirect piece-rate, depending on the method of accounting for output and the types of additional incentives used (bonuses, higher prices).
Depending on how the employee's earnings are determined - by individual or group performance indicators - each of the systems can be individual or collective.
With a direct individual piecework wage system, the worker's earnings can be determined by the formula:
3=Z P iqi,
where P i - price for i-th view products or work, r.; q i - the number of processed products of the i-th type.
Under a direct collective piecework system, the wages of workers can be determined in a similar way using the individual and collective piecework rates and the total output (work performed) by the team as a whole.
Payment at individual piece rates for the final results of the work of the team is used in cases where team work requires a strict division of labor of workers technologically interconnected. Individual piece rates are set for each profession, in the brigade, based on the tariff rates and the overall brigade production rate.
Collective piece rates are more commonly used in integrated teams where general workers work without a clearly defined division of labor on the principle of interchangeability.
Under the progressive piecework wage system, the worker's labor within the limits of the fulfillment of the norms is paid at direct piece rates, and when worked out in excess of these initial norms, at increased rates.
The main requirements for using the piece-rate progressive system should include the correct establishment of the initial base, the development of effective scales for raising prices, accurate accounting of output and the time actually worked by each worker.
Under the piece-bonus system, the worker-pieceworker or team of workers, in addition to earnings at direct piece rates, is paid a bonus for the fulfillment or overfulfillment of the established quantitative and qualitative indicators, which are provided for by the regulation on bonuses.
With a piecework wage system, the rate is set not for a single operation, but for the entire amount of work. 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 rates for similar work. Usually, with lump-sum pay, workers are rewarded for reducing the deadlines for completing tasks, which enhances the stimulating role of this system in the growth of labor productivity.
Under the indirect piecework wage system, which is used primarily for the wages of auxiliary workers directly engaged in servicing the main workers, indirect piecework rates are determined.
The use of one or another form of remuneration depends on the conditions of production. In each specific case, that form of remuneration should be applied that best corresponds to the organizational and technical conditions of production and thereby contributes to improving the results of labor activity.
The current trend of a steady reduction in the scope of the piecework form of wages (in its pure form) in the context of new technologies and market relations makes it necessary to use wage systems that are based on a time-based form with the necessary economic justification of working time according to the criteria of productivity, efficiency or profitability of labor, depending on the functions and work performed by the employee. At the same time, the tariff rate of wages for 1 standard hour of work of a certain degree of complexity in relation to various types of activities and categories of workers can be a single measure of the level of remuneration.
1. 3 Motivation and incentives for staff as part of the remuneration policy
Individualization of wages involves material remuneration of labor, compensation for the adverse effects of working conditions, attracting workers to areas with unfavorable working conditions, payment for additional labor results, economic evaluation improved labor.
There are such main directions of stimulation (motivation) of the work of employees of the organization:
1) wages according to the tariff, characterizing the assessment of the employee's contribution to the result of the organization's activities (the absolute value and the ratio with the level of payment of other employees of the enterprise).
2) a system of additional payments and allowances, which occupies an intermediate position between the tariff system and bonus payments. Surcharges and allowances most often characterize the special working conditions of a particular employee.
The amounts and terms of their payments are determined in collective agreements. A specific feature of incentive payments (additional payments and allowances) is that they compensate for the additional energy costs or workload of the employee during the working day.
All types of surcharges can be conditionally divided into the following groups:
Additional payments related to the special nature of the work performed (overtime work, work on holidays and weekends, shift work and traveling nature of work);
Surcharges and allowances for working conditions that deviate from normal (difficult working conditions, intensity on the assembly line, work at night, underground, in emergency situations);
Additional payments and allowances for additional results of work (for combining professions, expanding service areas, leading a team, for professional excellence, achievement in work, urgent work).
3) a bonus system for employees. Bonuses are understood as the payment to employees of monetary amounts in excess of the basic earnings in order to encourage them to achieve certain results, fulfill obligations, and also to stimulate their further (obligations, results) increase. Thus, bonuses can be considered as a kind of stimulating additional payments and allowances.
4) systems of intra-company benefits for employees of the enterprise include:
Subsidizing and preferential meals, installing vending machines for hot drinks and snacks at the enterprise;
Reimbursement of expenses for payment of housing, housing and communal services;
Payment for training and advanced training;
Selling the company's products to its employees at a discount (10% or more);
Full or partial payment of expenses for the employee's travel to and from the place of work;
Providing your employees with interest-free or low-interest loans;
Granting the right to use the company's transport, providing housing;
payment sick leave above a certain level, health insurance of employees at the expense of the enterprise, provision of preferential vouchers to sanatoriums.
These measures make it possible to increase the social security of the company's employees and the labor motivation of their highly efficient activities.
5) intangible (non-economic benefits) and privileges for staff include:
Granting the right to a sliding, flexible work schedule;
Providing time off, increasing the duration of paid leave for certain achievements and success in work;
Early retirement and others.
The use of opportunities for providing additional free time, differentiation of holidays and redistribution of working time lead to a reduction in non-production time costs, an increase in the interest of personnel in improving product quality and, as a result, to a decrease in loss of working time.
6) moral encouragement of employees includes: promotion; career planning; any valuable gifts; honors and thanks.
The effectiveness of personnel management, which is manifested in the results achieved, depends on the degree of effectiveness of the measures taken, the most important role among which belongs to remuneration.
The process of determining the material remuneration of an employee should, on the one hand, take into account the activities of the employee, and on the other hand, motivate him to achieve the desired level of activity.
Personnel remuneration refers to all costs incurred by the employer on the basis of an employment agreement.
Although material reward plays a leading role in motivation, without taking into account other factors, it does not achieve its goals. It must be combined with socio-psychological and organizational-administrative factors: recognition of the team, participation in managerial decision-making, power, privileges, interesting work, promotion, comfortable working conditions, and more.
Material motivation is considered as a means of satisfying not only physiological needs, but also the need for security. The amount of remuneration can also be seen as a reflection of the degree of respect and position. If his growth reflects the merits of the employee, then this is an indicator of the high appreciation of the employee by management, prestige and special status. Some authors tend to consider reward as a means of satisfying the need for self-esteem. Reward is everything that a person considers valuable for himself. The concepts of value in people are specific, therefore, the assessments of remuneration in relation to its value are also different.
An inefficient remuneration system can cause dissatisfaction among employees and lead to negative consequences for the organization in the form of demotivation of employees, stagnation or decline in productivity, high staff turnover, tension in relations between employees. Disgruntled employees may come into open conflict with the leaders of the organization, stop work, organize a strike, or leave the organization altogether.
An effective reward system increases the productivity of employees, directs their activities in the right direction for the organization.
All changes in the field of remuneration must be well thought out and properly prepared, as this is an extremely sensitive area that directly affects the material interests of employees, in which the cost of a mistake is extremely high. The value of rewards is to stimulate the behavior of employees, direct them to achieve the goals they face. strategic objectives and connect the material interests of employees with the strategic objectives of the organization.
This key setting defines the following objectives of the reward system:
1 Attracting staff to the organization. Organizations compete with each other in the labor market, seeking to attract the talent they need to achieve strategic goals. In this sense, the remuneration system should be competitive in relation to the category of employees that the organization requires.
2 Retaining employees in the organization. When the remuneration in an organization does not match what the labor market offers, employees may start to leave it. To avoid losing employees, professional education and the development of which the organization has spent certain funds, managers must ensure the competitiveness of the reward system.
3 Stimulation of production behavior. Remuneration should orient employees to those actions that are necessary for the organization. Productivity, creativity, experience, dedication to the organization should be encouraged through a reward system.
4 Controlling labor costs. Since labor costs are the main cost item for most modern organizations, effective management them is essential to the overall success of the organization. A well-defined compensation system allows an organization to control labor costs while ensuring that the right people are available. Unreasonably high wage costs have led to the bankruptcy of many organizations.
5 Efficiency and simplicity. The remuneration system should be well understood by each employee of the organization (otherwise it may cause an inadequate response from the staff and lead to the wrong actions that it was intended to stimulate), and also not require significant material resources to ensure its functioning.
6 Compliance with legal requirements. In all countries, the remuneration of employees is to some extent regulated by state legislation, ignoring which can lead to judicial and administrative sanctions against the organization, which is associated with significant material and moral costs. The above goals of the remuneration system may come into conflict with each other (for example, cost control and attracting qualified personnel). The management of the organization must find the optimal ratio of the degrees of solving these problems (its own for each organization at each stage of its development). And at the moment of creating a new company, the task of minimizing labor costs, as a rule, is sacrificed to the task of attracting qualified personnel. During times of economic hardship, organizations often put off hiring new employees and focus on reducing payroll costs.
Thus, the main purpose of remuneration is to ensure the implementation of the strategic goals of the organization by attracting, retaining and stimulating staff.
Each organization uses its own system of remuneration of employees, reflecting the goals facing it, the management philosophy of its leaders, traditions, and also taking into account the resources at its disposal. In this regard, it is difficult to give universal recommendations on how to build this system. Only the management of the organization (sometimes with the help of professional help) can determine which methods of remuneration are most suitable for them. However, studies have shown that in organizations operating in a fairly stable environment, external environment, traditional methods of remuneration are more effective, while in companies operating in conditions of high instability and unpredictability, non-traditional systems function more successfully. This statement is also true for internal organizational structures: in rigid hierarchical organizations, it is more efficient to use traditional ones; methods, and in organizations with a rapidly changing or blurred structure, non-traditional methods work better.
Practice has developed seven general rules for material incentives for personnel, based on the unity of material and moral incentives with the dominance of material ones:
Material incentive systems should be simple and understandable to every employee;
Systems must be flexible, allowing immediate rewards for every positive performance;
The amount of encouragement should be economically and psychologically justified (more and less; more often, but less);
Encouragement of personnel is important to organize according to indicators that are perceived by everyone as correct;
Incentive systems should form among employees a sense of the fairness of material rewards;
Incentive systems should help increase the interest of employees in improving not only individual work, but also work in “business relationships” with other employees;
Employees must see a clear relationship between the results of their work and the activities of the company (what employees' mistakes can lead to and what successes of each of them lead to).
The rules are used to design a system of material incentives for employees. It is very important to determine how many times (weekly, monthly, quarterly, twice or once a year) monetary remuneration, in addition to salary, will be paid, and in what amounts. The general scheme combines the payment of individual labor with the distribution of a percentage of the profits among workers in equal shares, making them interested in the success of the common cause. This combination lays the material foundation for the identification of all employees with the goals of the organization.
Labor incentives are effective if the authorities are able to achieve and maintain the level of work for which they pay. The purpose of incentives is not to encourage a person to work in general, but to encourage him to do better (more) what is due to labor relations. This goal can be achieved only with a systematic approach and stimulation of labor.
The system of moral and material incentives for labor involves a set of measures aimed at increasing the business activity of employees and, as a result, increasing the efficiency of labor and its quality. But at the same time, the employee must know what requirements are imposed on him, what remuneration he will receive if they are strictly observed, what sanctions will follow in case of their violation.
However, the line between controlled and motivated behavior is conditional and mobile, since an employee with a strong work motivation has self-discipline, the habit of conscientiously fulfilling the requirements and treating them as well as his own standards of behavior.
The effectiveness of rewards depends not only on their type, but also on the timing and frequency. Thus, remuneration has almost no effect on employees if it deviates for a long time from the period of achievement. It is important to create such an atmosphere in the team in which any employee is sure that his remuneration will correspond to the efforts expended and the results achieved when compared with the results of other employees.
When designing material rewards, it is necessary to adhere to the following general provisions:
Encourage material workers to work hard in the organization;
To carry out bonuses or moral encouragement promptly enough so that the employee does not lose the connection between his additional contribution and the recognition received from the administration;
Pay not for efforts, but for results, mainly for those that affect profits;
If possible, pay in accordance with what the employee has achieved in his area of responsibility;
Pay more when the company is doing well, and reduce pay if the results are not good enough;
To keep the right employees in the organization, ensure the payment of part of the accrued in this year amounts in subsequent years, provided that the employee continues to work with the organization. He loses these amounts (in whole or in part) in the event of leaving;
To carry out material remuneration in the forms that are most acceptable and attractive to the employee.
These measures to increase labor motivation allow more efficient use of the labor potential of the enterprise and increase its competitiveness in the market.
2. Analysis of the organization and regulation of wages on the example of the company "OKO"
2. 1 Organizational and economic characteristics of the company
The OKO company was founded in 2007 in the city of Meleuz, Republic of Bashkortostan. Over the past years, she has gained a vast experience of impeccable and responsible service, which is expressed in many clients. The company provides an individual approach to each client, qualified advice, accurate calculation of the cost of the order, assistance in the correct choice of products.
The OKO company is a reliable, actively developing company engaged in the development, manufacture and installation of high-quality metal-plastic products using the elite, environmentally friendly, certified PROPLEX (Austria) profile, operating in accordance with the requirements of the European environmental program "Responsibility for Tomorrow".
The mission of the company is to provide the consumer with high-quality PVC windows that guarantee protection and comfort, through the development and production of window systems, complex supplies of components and the provision of comprehensive professional service.
The main activities of the OKO company are currently:
Plastic windows and doors of the PROPLEX profile system;
Plastic windows and doors of the REHAU profile system (Germany);
Finishing of balconies and loggias;
Glazing of country houses;
Plastic sliding system Slidors (Russia);
Aluminum sliding system Provedal (Russia).
The company mainly uses the Proplex plastic profile, which is manufactured in Russia using Austrian technologies.
The Proplex plastic profile system is designed for the manufacture of doors and windows for any premises and is specially adapted to Russian operating conditions. The system meets all Russian requirements for thermal insulation, as well as all major international standards.
For the end user, the benefit of such a large product range is obvious. When ordering a window, the buyer gets the opportunity to choose exactly the system that meets his needs to the fullest extent and, of course, corresponds to his financial capabilities. There are also a number of advantages for the PVC structure manufacturer in using multiple PROPLEX systems. Firstly, it provides the opportunity to work in several consumer segments in order to offer a wider selection of products. Secondly, all PROPLEX profile systems are designed in such a way as to minimize the inconvenience that may be associated with the changeover of equipment when moving from one system to another.
The company always strives to provide only the best and high-quality products, taking into account all the requirements and wishes of customers.
The company uses a linear-functional management structure. Each division is headed by one leader, in whose hands all management functions are concentrated. He exercises sole control over the employees of the company subordinate to him. The orders he gives are binding on the lower levels. Each leader, in turn, reports to the director of the company. The structure of the OKO company consists of administrative and managerial personnel, production personnel, maintenance personnel and support personnel.
The staff of the company is 27 people: general director - 1 person, chief accountant - 1 person, accountant - 3 people, production manager - 1 person, marketer - 2 people, sales manager - 2 people, assembler - glazier - 5 people, installers - 5 people, supplier - 1 person, assistant - 2 people, driver - 2 people, cleaner - 2 people.
Figure 2 - Organizational structure OKO company
Responsibilities and functions of some employees of the enterprise:
CEO manages the financial and economic activities of the company, ensures the fulfillment of the tasks and functions assigned to him, organizes the work and effective interaction of all structural divisions of the company, ensures compliance with the law in the company's activities, organizes work to provide the company with qualified personnel, rational use of them professional knowledge, experience and skills, certification and training of employees, performs other executive and administrative duties on the operational and economic activities of the company.
Accountants are responsible for the formation of reliable and complete information about the activities of the company and its property status, which is necessary for users of financial statements: managers, organizers, participants and owners of the company's property, as well as external ones: investors, creditors and other users of financial statements. The tasks of accountants also include providing information that is necessary for internal and external users of financial statements to monitor compliance with the law. Russian Federation when the company carries out business activities, the existence and movement of property and contracts, the use of material, labor and financial resources in relation to the approved norms, standards and estimates. In addition, such tasks include the elimination of negative results of the company's economic activity and ensuring its financial stability.
The production manager is directly subordinate to the general director. He is engaged in planning the technical improvement of the production process, organizes the work and prepares all the required resources for the implementation of the production process. The head of production also exercises full control over the process of implementation, delivery and documentation results production activities companies. Keeps records of production activities, consumption of materials, and also prepares the necessary documentation for reporting to higher management. Controls the quality of production.
The marketing manager reports directly to the CEO. This is a specialist who provides the most efficient work company "OKO", increases the return on its activities with the help of the entire marketing mix. The marketer is engaged in the development of plans for the promotion and sale of products, analysis target audience and the market, forecasting changes in supply and demand, organizing promotions, events, research, assortment formation, pricing.
The sales manager provides and promotes advertising services, concludes contracts, searches for new clients, accepts new orders, advises clients, fills out invoices in accordance with the requirements of the accounting department, concludes mutually beneficial transactions, performs individual official assignments of the immediate supervisor, complies with the labor regulations adopted by in company.
The supplier belongs to the category of technical performers. He draws up documentation for received and sent goods, makes unscheduled purchases of materials, accompanies goods along the way, ensures their safety and facilitates their modern delivery, checks the condition of goods, determines the mode of their transportation, takes measures to improve the efficiency of exploitation of material resources by reducing the costs associated with with their purchase, delivery and storage.
At the moment, the company operates in two areas: the production and installation of plastic windows and doors. Let's carry out a projected valuation of the company for 2013.
Available financial statements for 2011-2012 will be used here. The main line items of this reporting will be compared with the volume of sales. 2013 was chosen as the forecast period.
When predicting the parameter values, the following leading assumptions were made:
The sales growth rate will be 10%, given the favorable macroeconomic trends;
Due to the increase in energy prices and wages, the share of cost in the price will increase from 75% to 80%;
The correspondence between sales and working capital will remain about the same level as before;
The effective income tax rate will increase from 8% to 12%;
The level of administrative expenses will remain at the same level;
The level of depreciation will remain the same as before;
Due to the improvement of the economic situation in the country, the level of receivables will decrease by 6%;
Accounts payable due to an increase in sales and an increase in the company's profit will decrease by 8% (see table 2).
Table 4 - forecast of model parameters for 2013, %.
2. 2 The current position of remuneration in the company and the analysis of wages for certain categories of employees
The company has established remuneration for employees in accordance with the concluded contracts at the accepted tariff rates (official salaries) and the regulation on bonuses in the organization, if their qualifications correspond to the specific results of the work performed. This is carried out on the basis of the concluded collective agreement.
The employer guarantees employees a wage not lower than the minimum wage. It is also his duty to ensure the safety of the health and life of workers in the process of labor activity. He is responsible for this in accordance with the legislation of the Russian Federation.
The director of the organization undertakes, in the presence of funds, to provide such material assistance as:
Payouts social character at the birth of a child;
Payments for your own wedding and children's weddings;
Payments in connection with the death of family members and the provision of necessary transport.
Payment of wages in accordance with the concluded collective agreement is made in a timely manner, no later than the 25th day of the next month. In exceptional cases, individual employees may be given an unscheduled advance payment on account of wages, but not more than the amount of monthly earnings.
In accordance with labor law workers are given rest time. Additionally, rest time without pay is provided in such cases:
Seeing your own children into the army (no more than two days);
Wedding of children (no more than three days).
It also provides for leave without pay on the basis of a written application from the employee (Article 128 of the Labor Code of the Russian Federation):
Working old-age pensioners (no more than 14 calendar days a year);
Wives and parents of military personnel who died as a result of injury or injury received in the performance of duties in military service, as well as due to illness received in military service - no more than 14 calendar days);
In case of registration of marriage or birth of a child, death of relatives - up to 5 calendar days.
The organization maintains a time sheet to monitor compliance with the labor schedule and record working time. The time sheet regularly reflects the time each employee came to work and left work, the duration of his working time, as well as downtime, absences or lateness to work.
Accounting for the use of working time and attendance at work is carried out by the method of continuous registration, that is, all employees who come, are late and absent for any reason are noted.
Table 5 - Payroll by positions
|
Position |
Number of staff units |
Official |
payable |
Average monthly salary, rub. |
|
CEO |
||||
|
Boss production |
||||
|
Marketer |
||||
|
Sales Manager |
||||
|
Accountant |
||||
|
glazier |
||||
|
Installers |
||||
|
Helpers |
||||
|
Supplier |
||||
|
Storekeeper |
||||
|
Cleaning woman |
||||
The table shows data for 2012. This company uses a system of remuneration based on official salaries. In general, the number of employees is 25 people, and the average monthly salary is about 13,880 rubles. Each employee receives a certain salary according to the position held. Additional cash, that is, in the form of bonuses and allowances, employees receive 20% of their own salary.
Table 6 - Wage fund for certain categories of employees "OKO"
|
workers |
Payroll fund, thousand rubles |
|||
|
Growth rate, % |
||||
|
CEO |
||||
|
Chief Accountant |
||||
|
Boss production |
||||
|
Marketer |
||||
|
Sales Manager |
||||
|
Accountant |
||||
|
Gatherer-glazier |
||||
|
Installers |
||||
|
Helpers |
||||
|
Supplier |
||||
|
Storekeeper |
||||
|
Cleaning woman |
||||
|
Total payroll |
||||
Based on these calculations, it can be concluded that marketers account for a large share of the average salary in the payroll. On average, salary growth for marketers between 2011 and 2012 was 17.1%. The salary of the general director increased by 12.1%, for the chief accountant - by 13%, for the head of production by 7%, for sales managers - by 8%, for accountants - by 10.9%, for assemblers-glaziers and installers - by 7.3%, for assistants - by 6.2%, for the supplier - by 7.7%, for storekeepers - by 7.8% and for cleaners - by 5.7% in 2012 compared to 2011. The entire average wage growth for all categories of workers in the period from 2011 to 2012 amounted to 9.2%.
The amount of salary for workers and employees is established using monthly official salaries. In the same way, employees are paid a bonus, that is, payments of monetary amounts in excess of the basic earnings. The main purpose of bonuses is to encourage the results achieved and success in work and to stimulate employees for the successful completion of subsequent work. Also, employees of the organization are paid a bonus based on the final results of the enterprise. The bonus based on the results of all work for the year is paid when the results of production and financial activities are summed up. It is paid to all workers, depending on the contribution of each of them to the achievement of the company's goals and results, and is paid once a year.
The organization annually calculates the working time budget. Working hours are determined by the following formula: Trv = (Tk-Tv-Tprz-To-Tb-Tu-Tg-Tpr) x Psm-(Tkm+Tp+Ts), where Trv is the length of working time;
Tk - the number of calendar days in a year;
TV - the number of days off in a year;
Tprz - the number of holidays in a year;
That is the duration of the next and additional holidays, days;
Tb - absence from work due to childbirth and illness, days;
Tu - duration of study holidays, days;
Tg - time to perform public and state duties, days;
Tpr - other absences permitted by law, days;
Psm - the duration of the work shift, hours;
Tkm - loss of working time due to the reduction of the length of the working day for nursing mothers, hours;
Tp - loss of working time due to the reduction in the length of the working day for adolescents, hours;
Тс - loss of working time due to a shortened working day in pre-holiday days, clock.
Calculation of the time budget for the year (at 8 hour working week) is presented in the table.
Table 7 - Working time budget for the year
|
Nominal |
|||
|
Absenteeism |
|||
|
Including: |
|||
|
a) next and additional |
|||
|
b) illness and childbirth |
|||
|
c) study leave |
|||
|
e) other absences, allowed |
|||
|
Loss of working time during the working day for good reasons |
|||
|
Including: |
|||
|
a) breaks for feeding children |
|||
|
b) shortened working hours for teenagers |
|||
|
Planned efficient fund |
|||
|
working hours |
Table 8 - Planned and reporting time budgets for one worker
|
Planned year |
Reporting year |
||||
|
worker |
In % of working time |
||||
|
calendar fund |
|||||
|
Weekend |
|||||
|
Nominal Fund |
|||||
|
Absenteeism |
|||||
|
Including: |
|||||
|
a) sick |
|||||
|
b) another vacation |
|||||
|
c) maternity leave |
|||||
|
d) fulfillment of state and public duties |
|||||
|
e) student leave |
|||||
|
e) absenteeism respectful reasons |
|||||
|
Useful (real) fund of working time |
|||||
|
Breaks within the working day, hour |
|||||
|
Average working day, hour |
|||||
|
Working day budget for the year, hour |
|||||
2. 3 Disadvantages of existing wage systems in the organization
In the company, the existing wage systems are characterized by some shortcomings. One of the main drawbacks is that sometimes wages do not fully or even correspond to the final results of labor. Also, bonus payments do not always correspond to the results of the work performed. There are situations in the organization when the manager himself distributes bonuses and there is a possibility that the bonus depends on the subjectivity of the manager's assessment. The results of labor can be collective, and payment based on results can be individual. Therefore, the question arises before the organization, is it necessary that the results be individual or is it necessary to introduce collective wages?
In my opinion, if we separate the results of labor from the collective component, then there will be a loss of stability and collective unification. There are many examples when enterprises paid attention to private interests, and then tried to establish certain forms of associations. Almost all existing systems do not focus their attention on collective cooperation and in connection with this, there is a disunity of workers, or rather, managers and managed. Therefore, another question arises: how to stimulate the growth of labor productivity and quality? What should be used for this? The modern economy is characterized by the fact that wage systems are suitable for it, which are based on profit sharing and income distribution. The advantages of a flexible wage system, called Profit Sharing, is that a profit share is determined in advance and a bonus fund is formed from it, from which employees will receive regular payments. The amount of profit is determined by the level of profit and the overall results of commercial and industrial activities. In some cases, such a system involves the payment of all or part in the form of shares. In the "Profit Sharing" system, bonuses are paid for the success and achievement of any specific results of the organization's production activities. Bonuses will be accrued in proportion to the salary, taking into account the labor and personal characteristics of the employee: the absence of absenteeism and lateness, work experience, rationalization activities, loyalty to the company, and so on. But this system also has a number of disadvantages. The amount of premiums will depend on many external factors that affect the amount of profit received by the company. These factors do not directly depend on the employees of the organization. When applying such a system, it must be taken into account that the increase in profits may depend on market factors and be of a short-term nature. And therefore, a company's profit margin will not always be the best basis for increasing wages. Under such a system, the company has the risk of incurring losses, because the company will be affected by many factors that cannot be controlled.
The income distribution system assumes that bonuses will depend on such indicators as the quality and economy of materials, labor productivity, and the reliability of the work performed. As a result, the employee will feel a close relationship between the profit margin and the results of his work.
The first system above has a positive impact on reducing staff turnover and attracting new employees. The second system mainly affects the stimulation of increasing quality, increasing productivity, and reducing possible costs. After analyzing this information, we see that the income sharing system has a greater advantage. It can be concluded that the shortcomings of the existing system are due to its individual characteristics. And if they are overcome, then the system itself will change radically.
3 Improving the system of remuneration in the company
3. 1 Stages of choosing the optimal wage system
Each firm prefers to choose a wage system that is based on its needs. There are some rules that will be useful to the company when choosing a remuneration system. And in order for the company "OKO" to develop actively and fruitfully, it is necessary to apply these basic methods. The remuneration system is usually chosen before the official activity of the organization has yet begun, but if the company is already officially operating, and the remuneration system that was established earlier is ineffective, then it can be changed.
There are the following main stages in choosing a wage system:
1 It is necessary to create a working group that will have to evaluate the effectiveness of wage systems for all categories of workers involved in the organization. This will help to avoid subjective opinion, in contrast to situations where one specialist is responsible for the assessment.
2 All personnel of the company must be divided into groups for which a remuneration system will be established. At the same time, it is necessary to make a choice whether the organization will apply a single system of remuneration or it will be made by categories of employees, and different systems will be established for them. If the second option is chosen, then the employees of the organization will have to be divided into groups. In one group will fall those employees who show the same impact on the results of the company. You can also consider the staff not by groups, but by divisions and departments.
3 The area of responsibility for each group of employees is indicated. At this stage, the company's management must decide on the question of what indicators each group of employees can be responsible for - for costs, profits, revenues, and much more.
4 The company selects some acceptable pay systems for each group, depending on its area of responsibility. For example, employees may be responsible for the amount of income and revenue. This evaluates the use of the wage system as a bonus system or on a commission basis. If certain indicators are set for groups, then a system of remuneration with a bonus can be introduced upon reaching a certain level of the selected indicators.
5 It is necessary to assess the quality indicators for each of the selected wage systems. For example, how it will be more convenient for an accountant to calculate wages, and under what remuneration system it will be clear what the amount of payments to employees depends on.
6 Evaluate on a five-point scale the wage systems that were selected for each group of workers. Each of the remuneration systems will be analyzed in terms of its compliance with the sphere of influence, the specifics of work and quality indicators.
7 It is necessary to choose such wage systems that have received the maximum marks. If several systems score the same scores, then management must determine under which system personnel management will be most effective.
8 Wage systems, which will be chosen in the end, must be fixed in special documents: regulations, collective or labor agreements. Then you need to familiarize each employee with the remuneration system that is chosen for him.
Appendix A shows a table of the advantages and disadvantages of existing pay systems that will help in choosing the right system for the organization.
3. 2 Main directions for improving the internal system of remuneration
Given all the shortcomings, it is necessary to determine the course of development in order to get out of the wage crisis. It is necessary to restore wages as a real, effectively operating economic category of a market economy.
The company's first priority is to bring real wages up to the cost of labor. Wage is not only an economic category, but also a social one, because it guarantees a person a certain social status. The cost of reimbursing the price of labor power cannot but provide for the social needs of the employee, except for the costs that compensate for the cost of food, clothing, housing maintenance, education, and medical care. It can be concluded that in order to solve the issues of the level of minimum and average wages, it is necessary to focus on the minimum consumer budget, which is calculated differently for each category of workers and types of production.
In order to overcome the wage crisis, it is necessary to gradually eliminate the high differentiation in the field of labor for all categories of workers, as well as to restore an important function - stimulating the workforce. Differentiation in wages is intensifying, and therefore it is necessary to find ways to establish and maintain rational proportions, respectively, of payment for complex and simple labor.
The operating systems at OKO should be designed to ensure that employees are united within the organization, and not their separation, it is necessary to stimulate cooperation, and not conflicts between workers. In new wage systems, it is necessary to reduce the level of base pay, which is determined by the length of service, and increase the amount of pay, which is proportional to the salary.
The focus of the entire company should be on productivity and product quality. It is necessary to create and define effective requirements for the organization of production: the tasks and responsibilities of each employee must be performed according to the deadline or ahead of schedule; product quality must come first; try to carry out all work at the lowest cost for the company; need to use the latest and effective tools, methods and technologies. Personnel policy should contribute to the stability of personnel, the possibilities of their further development, as well as a favorable socio-psychological climate in the team.
It is supposed to introduce a system of material interest, which is built as a system of investing employees and is aimed at high efficiency objectively, according to the criteria of assessments introduced by the organization and comparing costs and labor results. It is necessary to introduce an approach where wages take on the function of investment as a labor force, because investments are much wider than traditional wages, they are not limited to it and are not reduced to it. Their main source is final income. The system of material incentives for employees should focus on the level of qualification of the work performed, and not on the qualification that was obtained by diploma. Encouraging the creativity and initiative of employees should be presented as payment for "personal contribution" and "service to the organization." The company itself establishes a certain set of criteria by which the assessment of personal contribution and merits will be established. Merits and contributions mean the manifestation of the personal qualities of an employee, his workplace, evaluation of the results of its activities. Although the payment for the personal contribution of an employee is in conflict with the collective nature of work, it can still be used to assess the qualifications of an employee, taking into account the overall contribution. Collectivism should be the principle of the formation of the encouragement of labor.
In the company "OKO" you can apply such a system of remuneration, which is called "floating salaries". It lies in the fact that the employees of the organization are set new salaries every month, and the salaries for the next month are determined by the results of the work of employees for the previous month. For example, for every percentage decrease or increase in labor productivity when performing certain tasks, the amount of salaries decreases or increases. Or salaries of employees are formed at the expense of actual profit.
One of the significant problems in the company is lateness, which violates labor discipline. And in order to avoid them, it is necessary to introduce a system of fines, which will reduce the percentage of lateness, violations of discipline and increase the efficiency of the company. The penalty system may include several methods.
1 Penalties - cash deduction, deprecation.
2 Practices.
3 Income report. In this case, in the presence of certain equipment, the time of arrival and departure for work is fixed. The disadvantage is that this method is very expensive and requires large financial investments.
4 "Board of Shame" - an information board on which lists of late workers are posted. This method will be effective only if the late worker considers this a problem. The main disadvantage of this method is that it can turn into an occasion for jokes with colleagues.
5 Conversation. Explanatory work of management with late subordinates, verbal warnings.
6 Reprimands and warnings.
7 Dismissal. An extreme method of influencing employees in the event that the above methods do not work.
3. 3 Calculation of the economic efficiency of the event
Let's calculate the expected economic efficiency for one of the proposed measures. Such an event is the introduction of a system of fines in the company. This measure will reduce the loss of working time due to the fault of employees.
Table 9 - Initial data for calculating economic efficiency
1) Definition of time savings:
Evr \u003d (Prv * Chokhv * Fvr) / 60,
Evr \u003d (59 * 10 * 165) / 60 \u003d 1622, 5 hours
2) Determination of savings in numbers:
Ech \u003d Eur / Fch,
Ech \u003d 1622, 5/1320 \u003d 1, 22 people.
3) Determination of changes in labor productivity of employees covered by the event:
Ppt \u003d (Ech * 100) / (chohv-Ech);
Ppt \u003d (1, 22 * 100) / (10-1, 22) \u003d 122 / 8, 78 \u003d 13.9%, that is, the labor productivity of workers covered by the event will increase by 13.9%
4) Determination of changes in labor productivity of employees, in general for the organization:
Ppt \u003d (Ech * 100) / (Chtotal-Ech);
Ppt=(1, 22*100)/(27-1, 22)= 122/25, 78=4, 73
5) Determination of the increase in production volume:
Ppr \u003d (Evr * 100) / (Fch * Chokhv);
Ppr \u003d (1622. 5 * 100) / (1320 * 10) \u003d 162250 / 13200 \u003d 12. 3%, that is, the volume of production will increase by 12. 3%.
6) Definition of wage savings:
Ez / p \u003d Ech * Fsr,
Ez / n \u003d 1, 22 * 1617, 12 \u003d 1972, 8864 rubles.
7) Determination of savings on deductions to off-budget funds: Evn. f. \u003d Ez / p * K,
Evn. f=1972, 8864*0, 36=710, 2391 rubles
8) Definition of savings from cost reduction:
Esn. seb. \u003d Ez / p + Evn. f
Esn. seb. = 1972, 8864 + 710, 2391 = 2683, 1255 rubles.
9) Determination of the annual economic effect:
Eg=Esn. seb. -En*Zed,
Eg=2683, 1255-0, 15*0=2683, 1255.
Thus, we can conclude that the option I proposed for improving the organization of wages (eliminating losses of working time due to the fault of the employee) is economically feasible, since the expected economic efficiency obtained by calculation is positive.
Conclusion
In the context of the transition to a market economy, organizations are looking for new models of remuneration that give scope for the development of personal material interest.
In the process of working on my term paper and studying the literature on this issue, it turned out that wages are directly related to the labor market. Wages are the most important element of the income of an employee, a form of economic realization of the right of ownership to the resources of labor activity belonging to him.
The state has an indirect impact on the amount of wages, both for an individual employee and for the size of the wage fund of an organization through the tax system and the establishment of a minimum wage.
The nature of social labor is diverse and its results cannot be taken into account on the basis of any single criterion for determining the amount of remuneration to an employee. Therefore, various methods are used to establish the dependence of the amount of remuneration on its result. The remuneration system is a way of measuring the amount of remuneration for work with its results or costs.
The remuneration system on the example of the company in question is not ideal, and the infringement of the rights of employees does not give the effect of motivation and satisfaction of the need for remuneration for their own work.
The remuneration system should stimulate the increase in labor productivity and have a sufficient motivational effect. Wage growth should not outpace productivity growth.
The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of the team. In solving this problem, an important role is played by right choice and rational application of wage forms and systems.
Accounting for labor and its payment should ensure:
Labor productivity control; quantity and quality of labor; use of working time; wage fund;
Implementation of modern and correct payroll calculations;
Obtaining data on labor and its payment for planning and operational regulation;
Timely preparation of accounting and statistical reporting on labor and its payment.
The solution to the problem can only be the choice of a more suitable, modern remuneration system that takes into account the situation within the company.
In addition to wages, the organization provides its employees with various additional benefits. Today, benefits such as paid vacations, sick pay, health and life insurance, and pensions are an integral part of any full-time job. The perceived value of additional benefits depends on factors such as age, marital status, family size, etc. For example, people with large families tend to be very concerned about the amount of health care benefits and life insurance, older people about exit benefits. retirement, young workers - immediate cash. Research shows that rewards influence people's decisions about joining, absenteeism, how much they should produce, when and whether to leave the organization at all. Many studies have found that the number of absenteeism and employee turnover is directly related to satisfaction with the remuneration received.
To encourage employees in the company to even greater achievements, it is necessary to develop an effective system of additional rewards, for example:
1) payment of bonuses for the performance of especially important work;
2) the allocation of bonuses for achievements in labor;
3) increase in bonuses for the results of work;
4) increase in wages for length of service;
5) giving gratitude to the best employees;
6) holding informal events and meetings of the team to ensure the psychological situation in the team;
7) establishing an increase in the percentage of earnings when the employee reaches a certain amount of money in the total profit of the organization;
8) holding competitions among employees.
These measures are aimed at increasing the level of productivity, improving the quality of work and reducing their cost, meeting the production targets on time, observing work schedules, improving the organization of work, and stimulating employees to work.
List of sources used
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2 Androsova L. A. Labor Economics: Textbook. - Penza: Penz. state unt, 2009. - 160 p.
3 Babaev B. D., Karyakin A. M., Terekhova N. R. Remuneration of labor at the enterprise: issues of theory and practice. - Ivanovo: Ivan. state energy un-t, 2011. - 266 p.
4 Bogatko A. N. Fundamentals of economic analysis of an economic entity. -M.: Finance and statistics, 2009.
5 Volgin N. A. Wages: production, social. sphere, state service. (Analysis, problems, solutions) / N. A. Volgin. - M.: Exam, 2011. - 222 p.
6 Vorobieva E. V. Salary subject to the requirements of the tax authorities: Practical recommendations for an accountant. - M.: "AKDI Economics and Life", 2011. - 592 p.
7 Vyazgin V. A., Luchinkina L. Ya. Labor rationing: process approach // Researched in Russia. - 2008. - 23 p.
8 Genkin BM Economics and sociology of labor: a textbook for universities. - 5th ed., add. - M.: NORMA, 2009. - 416 p. - ISBN 5-89123-779-2
9 Gubanov S. The system of organization and promotion of labor (experiment methodological development). //Economist. 2008. - No. 3.
10 Kibanov A. Ya., Ivanovskaya L. V., Batkaeva I. A. Economics and sociology of labor Grif MO RF M.: Infra-M, 2010. - 592 p.
11 Minin EB., Shcherbakov V. I. “Salary Questions and Answers”, Reference and methodological manual - Moscow: Profizd, 2009 - 160 p.;
12 Organization, regulation and remuneration of labor at the enterprise of the industry: Educational and methodological materials / Author-comp. S. A. Kordyukova. - M.: MIEMP, 2007. - 84 p.
13 Organization and wages at the enterprise: Reference manual / A. I. Rofe, A. M. Shunikov, N. V. Yasakova. - M.: Profizdat, 2010. - 144 p.
14 Organization of wages. Experience, problems, recommendations / L. F. Alekseenko, AN. Zaikin, V. G. Loktev and others; Ed. V. I. Matusevich - Minsk: Research Institute of Labor, 2009. - 400 p.
15 Panfilova N. Yu., Medvedeva Yu. N., Markov M. V. Album of visual aids in the discipline "Organization, regulation and remuneration of labor." - Yekaterinburg: GOU VPO USTU-UPI, 2005. - 75 p.
16 Pashuto V.P. Organization, rationing and wages at the enterprise: a training manual. - M.: KNORUS, 2005. - 320 p. - ISBN 5-85971119-0.
17 Politics of income and wages: Textbook / Ed. P. V. Savchenko and Yu. P. Kokina. Moscow: Lawyer, 2011
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19 Salikova, N. M. Wage in the Russian Federation. Legal Research: Monograph. - Yekaterinburg: Publishing House of UrGUA, 208. - 364 p.
20 Sklyarenko V. K., V. N. Prudnikov. Enterprise Economics: Textbook / Ed. V. M. Prudnikova - Moscow. INFRA-M 2010.
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26 Yakovlev R. Wage reform is a long process. // Man and labor, No. 10, 2009. - S. 18-26
Annex A
Table 10 - Advantages and disadvantages of existing wage systems
|
Wage system |
Advantages |
disadvantages |
|
|
Time |
Ease of payroll, ample pay rates and hours worked |
Salary does not depend on performance |
|
|
By the time premium |
Ease of calculation, when distributing bonuses, performance can be taken into account |
The size of bonuses does not always depend on the results of work. Bonuses are distributed by the manager, and therefore there is a possibility of subjective assessment |
|
|
piecework |
The amount of wages clearly depends on the amount of products produced, there is an obvious interest of employees in increasing labor productivity |
The quality of the products produced is not taken into account, but only the quantity |
|
|
premium |
For employees whose labor results can be assessed in physical terms |
The same as the piecework wage system. In addition, if premiums are set for product quality, the employee is interested in producing more products without compromising its quality. |
The same as the piecework wage system, provided that the bonuses are not related to the quality of the products produced |
|
Bonus |
For employees who directly affect the level of profit or income of the organization |
Employees have a direct interest in increasing the organization's revenue or profit |
Not always the growth of revenue and profit directly depends on the employee |
|
Pay for labor commission |
For employees who directly depend on the income of the organization |
The same as the bonus system of remuneration. The higher the income received, the higher the salary. The employee himself can approximately calculate his salary |
The same as the bonus system of remuneration |
|
Tariff-free |
For specialists working in a group and performing similar functions |
Group members are interested in raising salaries, which means that collective work becomes more efficient |
It is difficult to assess the contribution of each member of the group. There may be an "equalization" |
|
Group reward system |
For specialists working in a group united to carry out a specific project |
The same as the tariff-free wage system. Specialists will be more willing to participate in a new project and help each other to complete it as soon as possible |
Same as the tariff-free wage system |
|
Remuneration with bonuses for knowledge and competence |
For specialists whose work requires special knowledge, skills and a high level of professionalism |
Specialists are materially interested in professional development |
Competence and knowledge do not always coincide with effective work |
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abstract
Course work contains 57 pages, 6 formulas, 16 tables, 34 used sources.
Salary, remuneration system, form of remuneration, personnel, wage function, bonus, allowance, rate, additional payment, labor productivity, labor resources.
The object of the study is VKM-Steel LLC.
The purpose of the work is to explore the remuneration system in VKM-Steel LLC and formulate the main directions for its improvement at this enterprise.
Research methods - survey, questioning, analytical, economic-statistical and comparison method.
The degree of implementation is partial.
Scope - in the practice of personnel management of VKM-Steel LLC.
Introduction
1. Theoretical foundations of the wage system at the enterprise
1.1 Essence and functions of wages
1.2 Forms and systems of remuneration
1.3 Foreign experience in the application of modern forms and systems
wages
2. Analysis of the wage system at the enterprise on the example of VKM-Stal LLC
2.1 Study of the current state of labor resources
at the enterprise
2.2 Analysis of the current wage system at the enterprise
2.3 Evaluation of the effectiveness of the remuneration system at the enterprise
3. Improving the wage system at VKM-Stal LLC
Conclusion
List of sources used
Introduction
In modern Russia, many domestic industrial enterprises are introducing new management mechanisms in order to ensure the required level of performance. In the situation of the world financial crisis the heads of enterprises are faced with the task of creating such management mechanisms that will be able to ensure the maximum efficiency of the business as a whole. Undoubtedly, this task is complex, and in order to solve it, it is necessary to implement a number of measures aimed at optimizing all managerial and economic processes of the functioning of enterprises.
On the one hand, the practice of anti-crisis measures has shown that the processes and systems of human resource management, especially the system of remuneration and incentives for personnel, have become the primary objects of optimization. And this is not unreasonable: the remuneration of employees is one of the most significant cost items of any enterprises whose owners want to get a management tool for this article, understanding where the levers of possible optimization and influence on the performance of employees are located.
On the other hand, preserved on many industrial enterprises Since Soviet times, the principles and rules for regulating remuneration and incentives for employees in today's realities do not meet the requirements of a changing market and business needs, especially in a situation of economic crisis, as a result of which there is an objective need to improve remuneration and incentives for employees of enterprises.
Based on the practice of recent years, we can conclude that the key goal of the system of remuneration and incentives for personnel is the progressive solution of the main tasks of the "triangle of business" in the field of remuneration and incentives, namely: on the part of shareholders - this is to ensure the maximum return on investment to personnel in terms of the payroll fund; on the part of managers - ensuring the connection of the results of the labor activity of employees with the level of income received; on the part of the staff - the search for a job that satisfies key needs and corresponds to the main motivators of labor activity. The success of measures within the framework of building various models of the system of remuneration and labor incentives depends on how correctly the goals and directions for improving remuneration and labor incentives are defined.
The relevance of solving the above problems for the Russian economy determined the theme of the course work.
The purpose of this course work is to explore the wage system in VKM-Steel LLC and formulate the main directions for its improvement at this enterprise.
To achieve this goal, the following tasks were solved:
To reveal the essence and functions of wages;
Consider the forms and systems of remuneration;
Explore Foreign experience application of modern forms and systems of remuneration;
Conduct a study of the current state of labor resources in VKM-Steel LLC;
Analyze the current wage system in VKM-Steel LLC;
Assess the effectiveness of the wage system in VKM-Steel LLC;
Propose the most advanced system of remuneration in VKM-Stal LLC.
The object of study in the work is VKM-Steel LLC.
The theoretical and methodological basis for writing a term paper was the works and publications of Russian and foreign experts on the issues under consideration.
1. Theoretical foundations of the wage system at the enterprise
1.1 Essence and functions of wages
Wages are the main part of the funds allocated for consumption, which is a share of income (net product), depending on the final results of the work of the team and 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.
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 power labor contracts(contracts), which are the main documents regulating labor relations between the employer and the employee.
The most important condition for organizing social production and stimulating highly efficient labor activity is the establishment of a measure of labor and a measure of its payment. A measure of remuneration is the remuneration or wages received by workers for the provision of their labor. In practice, the salary or income of a particular employee can take the form of various monetary payments: monthly salaries, hourly wage rates, bonuses, remuneration, fees, compensations, etc.
The essence of wages lies in the fact that it represents the share of workers, expressed in money, in that part of the national income that is directed towards personal consumption and distribution according to the quantity and quality of the labor expended by each worker in social production.
Salary performs several functions. The reproductive function consists in ensuring the possibility of labor force reproduction at a socially normal level of consumption, that is, in determining such an absolute amount of wages that allows the conditions for the normal reproduction of labor force to be realized, in other words, maintaining, and even improving the living conditions of an employee who should be able to live normally (pay for an apartment, food, clothes, i.e. basic necessities), which should have a real opportunity to rest from work in order to restore the strength necessary for work. Also, the employee must be able to raise and educate children, future labor resources. Hence the original meaning of this function, its defining role in relation to others. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.
The social function is sometimes distinguished from the reproductive function, although it is a continuation and addition to the first. Wages as one of the main sources of income should not only contribute to the reproduction of the labor force as such, but also enable a person to take advantage of a set of social benefits - medical services, quality recreation, education, raising children in the system preschool education etc. And besides, to ensure a comfortable existence of a person working at retirement age.
The stimulating function is important from the point of view of the management of the enterprise: it is necessary to encourage the employee to labor activity, to maximize returns, and increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines labor base wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.
The employee should be interested in improving his qualifications in order to receive more earnings, because. higher qualifications pay more. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the incentive function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the relationship between the size of the payroll fund (PAY) and the efficiency of the enterprise.
The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of labor collectives. In solving this problem, an important role is played by the correct choice and rational application of the forms and systems of wages, which will be discussed below.
The status function of wages implies that the status, determined by the amount of wages, corresponds to the labor status of the employee. Status refers to the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires the open development of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have at other enterprises, and the orientation of personnel to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.
The regulatory function is the regulation of the labor market and the profitability of the firm. Naturally, ceteris paribus, the employee will be hired by the enterprise where they pay more. But another thing is also true - it is unprofitable for an enterprise to pay too much, otherwise its profitability decreases. Enterprises hire workers, and workers offer their labor in the labor market. Like any market, the labor market has the laws of labor price formation.
The production-share function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor, which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits on wage increases. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, the procedure for their calculation and dependence on the payroll.
The production-sharing function is important not only for employers, but also for employees. Some tariff-free wage systems and other systems imply a close dependence of individual wages on the wage fund and the employee's personal contribution. Within the enterprise, the wage fund of individual units can be built on a similar dependence (through the labor contribution coefficient (KTV) or in another way).
The solution of a two-pronged problem is connected with the organization of wages at the enterprise:
Guarantee remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
To ensure that the employer achieves such a result in the production process that would allow him (after the sale of products on the goods market) 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, contributing to the development of social partnership relations between the two driving forces of the market economy.
The economic purpose of wages is to provide the conditions for human life. For the sake of this, a person rents out his services. It is not surprising that workers strive to achieve high wages in order to better satisfy their needs. Especially since high level wages can have a beneficial effect on the country's economy as a whole, providing a high demand for goods and services.
Thus, 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, is to ensure the necessary increase in wages; while reducing its costs per unit of production; a guarantee of increasing wages for each employee as the efficiency of the enterprise as a whole grows.
1.2 Forms and systems of remuneration
Enterprises independently develop and approve the forms and systems of remuneration. Tariff rates and salaries at enterprises can be used as guidelines for the differentiation of wages depending on the profession, qualifications of workers, and the complexity of the conditions of their work.
The payment system is a certain relationship between indicators that characterize the measure (norm) of labor and the measure of its payment within and above labor standards, which guarantees the employee to receive wages in accordance with the actually achieved results of labor (relative to the norm) and the price agreed between the employee and the employer work force .
In the practice of organizing wages, there are two types of labor rationing: tariff (setting standards for the quality of labor) and organizational and technical (setting norms for the amount of labor under the existing organizational and technical conditions for its implementation). In the Russian Federation, enterprises most often use the system of tariff regulation, which has developed in the former economic system.
Organizational and technical regulation is provided by each enterprise independently, but its methodology must be common, otherwise the principle of equal pay for equal work will be ensured only within the enterprise, but not within the entire society.
The basis of remuneration is the tariff system, which is a set of standards with the help of which differentiation and regulation of wages is carried out depending on the complexity of the work performed; working conditions (normal, difficult, harmful, especially difficult and especially harmful); natural and climatic conditions for the performance of work; intensity and nature of work.
The tariff system includes the following elements: tariff rate; tariff scale; tariff coefficients and tariff-qualification reference books.
The tariff scale is a table with hourly or daily tariff rates, starting from the first, lowest level. Currently, six-digit tariff scales are mainly used, differentiated depending on the working conditions. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.
The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month). The tariff rate is always expressed in terms of money, and its size increases as the category increases.
The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates, depending on the category of work performed, is determined using the tariff coefficient, which is indicated in the tariff scale for each category. When multiplying the corresponding tariff coefficient by the rate (salary) of the first category, which is the base, the salary is determined for a particular category. The tariff coefficient of the first category is equal to one. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff scale.
The UTC can be recommended to non-state enterprises as the main one. As for non-budgetary enterprises, they can independently, depending on their financial situation and capabilities, develop a tariff scale, determine the number of its categories, the size of the progressive absolute and relative increase in tariff coefficients within the grid.
The categories assigned to workers, specific official salaries established by employees, are indicated in contracts, agreements or in orders for an enterprise or organization. These documents must be brought to the attention of the accounting department, since they, together with the employee's output documents or the time sheet, are the basis for calculating wages.
The advantage of the tariff system of remuneration is that, firstly, when determining the amount of remuneration for work, it allows taking into account its complexity and the conditions for performing work; secondly, it ensures the individualization of remuneration, taking into account work experience, professional skills, continuous work experience in the organization; thirdly, it makes it possible to take into account the factors of increased labor intensity and the performance of work in conditions that deviate from normal. Accounting for these factors in remuneration is carried out through additional payments and allowances to tariff rates and salaries.
The tariff-free system of remuneration makes the employee's earnings completely dependent on the final results of the work of the team to which the employee belongs. Under this system, there is no fixed salary or tariff rate. The use of such a system is advisable only in those situations where there is a real opportunity to take into account the results of the work of an employee with the general interest and responsibility of each team.
All wage systems, depending on which main indicator is used to determine the results of labor, are usually divided into two large groups, called forms of wages.
The form of wages is one or another class of wage systems, grouped according to the main indicator of accounting for the results of labor in assessing the work performed by the employee in order to pay him.
There are two main forms of wages: hourly and piecework.
Time-based - a form of remuneration in which wages are accrued to an employee at a fixed rate or salary for the time actually worked.
Piecework - a form of remuneration for the actually performed amount of work (manufactured products) based on the current prices per unit of work.
Time and piecework forms of wages have their own varieties, which are commonly called systems.
There are several systems of the time-based form of remuneration: simple time-based, time-bonus, time-bonus with a normalized task, "floating salaries", etc.
Wages under a simple time-based system are calculated at the tariff rate of an employee of this category for the time actually worked. Hourly, daily, monthly tariff rate can be set.
The salary of an employee for a month (Zpm) at the established hourly tariff rate of an employee of this category (Tch) is determined by the formula:
Zp.m. = Tch ChChf, (1.1)
where Chf is the number of hours actually worked in a month.
The wages of a worker for a month at a daily tariff rate are determined in a similar way.
With monthly payment, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days actually worked by the employee in a given month, as well as the planned number of working days according to the work schedule for a given month.
Time-bonus wage system - is a combination of a simple time wage with bonuses for the fulfillment of quantitative and qualitative indicators according to special provisions on employee bonuses.
Under the salary system, wages are paid not at tariff rates, but at established monthly official salaries. The official salary system is used for managers, specialists and employees. Official monthly salary - the absolute amount of wages, established in accordance with the position held. The salary system of remuneration may include elements of bonuses for quantitative and qualitative indicators.
The variable part of the salary includes elements such as surcharges and allowances. By their nature, they are close precisely to this part of the salary, but in terms of frequency they differ from the official salary or tariff rate. Each element of wages performs its functions. Additional payments and allowances are usually associated with special working conditions. They are relatively stable and personalized, that is, they are set for a specific person.
A number of additional payments and allowances are mandatory for enterprises of all forms of ownership. Their payment is guaranteed by the state and established by the Labor Code of the Russian Federation. Other surcharges and allowances are applied in certain areas of labor application. In most cases, these surcharges are also mandatory, but their specific amounts are negotiated directly at the enterprise itself.
According to the nature of payments, surcharges and allowances are divided into compensatory ones (for work in the evening and at night; for overtime work; for work on weekends and holidays, etc.) and incentives (for high qualifications (for specialists); for professional skills (for workers); for working with a smaller number of employees, etc.).
Thus, the peculiarities of work are reflected in surcharges and allowances, whose list the enterprise establishes independently, without violating state guarantees for their compensatory types. Surcharges and allowances can be set as a percentage of the constant part of wages or in absolute amounts.
At enterprises of any form of ownership, there must be approved by the management of the enterprise staffing tables, where the positions of employees and the corresponding monthly salaries are indicated.
The monthly salary of each category of worker can be differentiated depending on the level of qualification, academic title, degree, etc. in accordance with the regulation on the profession (position).
Management, engineering and technical workers and employees for the results of financial and economic activities can be rewarded from the profit of the enterprise according to the provisions approved by the enterprise.
The remuneration of the heads of state-owned enterprises must be stipulated in the employment contract (contract), so it is called contractual.
The piecework wage system is used when it is possible to take into account the quantitative indicators of the result of labor and adjust it by setting production standards, time standards, and a normalized production task. Under the piecework system of remuneration of workers, payment is made at piece rates in accordance with the quantity of products produced. The basis of piecework wages is the piecework rate per unit of products, works, services, which is determined by the formula:
Ed \u003d Tst / Nchvyr, (1.2)
where Tst - hourly tariff rate of the work performed, rub.;
Nchvyr, - the rate of output per hour of work;
Red - rate.
The piece rate, and accordingly the piece-rate form of remuneration, can be individual and collective.
Depending on the method of calculating earnings for piecework pay, there are several forms of remuneration.
Direct piecework wage system - when the work of employees is paid at piece rates directly for the number of products (operations) produced according to the following formula:
Zed = RedCV, (1.3)
where Zed - piecework earnings, rub;
Red - price;
B is the number of products produced.
It can be used where the increase in output depends mainly on the worker, where the work of the performer is rationed, where the need to expand the production of products and services comes to the fore. This system does not sufficiently stimulate the worker to improve the quality of products and to use production resources economically.
Piecework-bonus - when wages include bonuses for exceeding production standards, achieving certain quality indicators: delivery of work from the first presentation, the absence of marriage, complaints, saving materials. It serves as the basis for motivating employees to improve both quantitative and qualitative labor results.
Indirect piecework is used to pay the labor of auxiliary workers (adjusters, order pickers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve:
In case of indirect piecework payment, the rate is determined based on the tariff rate of the normalized object of the main work, which is served by the indirect pieceworker:
where Pk is an indirect piece rate, rub. and cop.;
Тс - tariff rate, rub. and cop.;
Q is the normalized volume of the main work of an indirect worker, which is served by an indirect pieceworker.
This system motivates the employee's interest in improving the maintenance of production processes, rational use of resources, etc.
Chord - when the total earnings are determined for the performance of certain stages of work or for the full range of work performed. A variation of the piecework form is the remuneration of workers who are not on the staff of the enterprise and perform work under concluded civil law contracts. Lump-sum remuneration stimulates the performance of the entire range of work with a smaller number of employees and in a shorter time.
Piecework rates are determined with an individual form of remuneration according to the formula:
With a collective form of labor according to the formula:
where Cancer is a piece-rate piece rate, rub. and cop;
Pi - price of the i-th type of work, rub. and cop;
gi - the volume of the i-th type of work in physical units;
Q - the total amount of work on the final result, in physical terms.
For the reduction of the deadlines for the completion of a piece-by-piece task with the qualitative performance of work, workers are paid a bonus. Then the system will be called accord-bonus.
Among other forms of payment, it should be noted the tariff-free model, it is aimed at improving the organization and stimulation of labor. It synthesizes the main advantages of time and piecework wages and provides flexible linkage of wages with the performance of the enterprise and individual employees. It is based on the complete dependence of the employee's wages on the final results of the work of the labor collective and the assessment of the worker's work. Its essence lies in the fact that each employee of the team is assigned a certain qualification level, which does not form a salary. This model can be applied:
Based on a constant coefficient of the employee's qualification level;
Based on constant and current skill level coefficients.
In the first case, a single constant coefficient of the qualification level is established for the employee, which reflects his contribution to the result of the work of the team. In the second case, the constant coefficient is set in accordance with the main results of the employee's work, taking into account his qualifications, labor productivity, attitude to work, and the current coefficient takes into account the characteristics of work in a given period of time.
Thus, in the practice of organizing wages, there are two types of wage systems: tariff and non-tariff. The following main forms of wages are also distinguished: time, piecework and piecework.
1.3 Foreign experience in the application of modern forms and systems of remuneration
Foreign countries have accumulated extensive experience in applying a wide variety of wage systems. The systems of individual countries are characterized by distinctive features: Sweden - solidarity wages, Japan - payment for experience and innovation, Germany - stimulation of productivity growth, USA - payment for qualifications, Great Britain - payment according to individual contracts, in France - individualization of wages, Italy - payment of collective and individual surcharges to the industry tariff rate and surcharges due to rising cost of living. At the same time, there is a general focus of wage systems on increasing the efficiency of production.
In countries with developed market economies, they are gradually abandoning traditional forms of wages depending on individual output. This is due to the fact that in the conditions of scientific and technological progress it is increasingly difficult to measure the personal contribution of an individual worker to the overall production process, on the one hand, and on the other hand, the tasks of stimulating cooperation within the work collective, the ability of their members to restructure and perceive innovations, and a sense of responsibility come to the fore. for product reliability and quality. Hence the orientation towards time-based forms of remuneration, which are based primarily on the degree of use of machines, savings in raw materials and energy, diligence in work, etc., i.e. indicators of success at the level of the group (team) and the team of the company as a whole. However, net time wages do not apply. All systems of the time-based form of remuneration are based on a normative basis, which increases its effectiveness. In the same place where the piecework form is preserved, there is a general reduction in the variable part of wages.
In Sweden, the variable part of the salary associated with overall performance has increased, traditional forms of piece work have lost their importance, the emphasis is on bonus systems and rewarding success in productive returns at the group level.
In Germany, in addition to flexible forms of labor organization great attention is given remuneration for combining professions and taking on additional responsibility. Accordingly, the salary structure takes into account such factors as psychological stress and responsibility for the organization of work, for its quality, for ensuring the functioning of equipment.
The merit system is also used in wage policy. The system of "merit evaluation" is designed to establish wages for employees of the same qualifications, but with different indicators of the quality of work. The factors by which employees are evaluated can be production (compliance with standards, the level of marriage, use of working time, etc.) and personal (initiative, labor and creative activity, taking responsibility for decisions in production, the ability to work in a team and etc.). Methods for evaluating the merits of employees are different - scoring, questioning, expert evaluation, grouping employees based on the results of evaluating their work. Merit assessment is most widely used in the United States.
Various forms of financial participation of employees contribute to deepening the interest of employees in the affairs of the company, encourage staff to work highly efficiently, which ultimately translates into increased profits and labor productivity.
Stimulation of improving the quality of the workforce (personnel development) is aimed at:
Recruitment and selection of personnel upon hiring;
Systematic certification of personnel;
Consolidation of personnel at enterprises;
Creation of appropriate organizational, technical and socio-economic working conditions at enterprises;
Material incentives for the continuous growth of the professional and qualification level of employees.
The personnel development mechanism is implemented in specific systems of remuneration, additional payments and allowances. An especially important role is played by the additional rates of income that the employee receives from the enterprise.
1) The system of attracting employees to the enterprise may provide, for example, for young people, sufficiently high initial wage rates that do not require material incentives. In Japan, a special family allowance is provided for young people, the size of which decreases with age and length of service simultaneously with an increase in the base wage, reflecting the increase in the professional and qualification level of the employee.
2) Widely used in foreign countries various methods certification. The most well-known method is the assessment of the merits of an employee. The essence of this assessment lies in the fact that employees with the same qualifications and occupying the same positions, thanks to their abilities, experience, goals, can achieve different results. Evaluation of merit in enterprises can be used to make decisions about promotion, increase (decrease) in wages, vocational training (retraining), renewal (termination) of the contract, dismissal from work.
Evaluation of business, personal qualities of employees is an important tool for increasing their competitiveness in the intra-company labor market.
3) Staff retention at the enterprise occurs through the existing systems of wages, social benefits, dividends on company shares, etc. Japan has the most interesting experience of retaining personnel with the help of a salary system, where wage rates for first-time hires are 3.5–4 times lower than those for those who are already finishing their careers in this firm. The system of "lifetime employment" provides for automatic salary increases in accordance with the age of the worker. But in recent times this system began to be supplemented by rewards for achievements. As part of the wage itself, there are also "surcharges for living", which include housing, transport and similar types of allowances to provide for various necessities of life. The total amount of these allowances is 9-10% of the employee's tariff earnings, and in the total amount of earnings this is an insignificant amount. Nevertheless, it seems that none of the vital aspirations of the worker escapes the attention of the employer. The development of the staff's sense of community with the firm is served by additional social benefits, benefits and services provided to staff on a "voluntary" basis in addition to the mandatory ones established by the state social security system. These include intercompany old-age provision, which has been converted from the former severance allowance funds. About 10% of companies in Japan have pension funds. These funds are provided with tax incentives, which gives firms an additional incentive to retain staff.
4) The creation of an appropriate level of organizational and technical conditions at enterprises is manifested in the systematic renewal of equipment and technology, the improvement of working conditions, which, other things being equal, contributes to attracting and retaining personnel. The high organizational and technical level of production causes an increase in labor productivity, leads to an increase in the quality of products, and a reduction in the loss of working time. These conditions also include the organization and regulation of labor - the latter is an element of the organization of wages and, therefore, affects its size and differentiation. Socio-economic conditions of labor are the methods of its material and moral reward. Among them, an important role is played by the methods of establishing and regulating rates and salaries: uniform wage rates, automatic increase in wage rates, changing rates based on the results of merit assessments. This makes it possible to take into account the specific individual industries and groups of workers.
5) Stimulation of continuous improvement of the qualification level is ensured by the use of payment systems for knowledge, qualifications, combination of professions, etc. The essence of pay for knowledge is that the employee is paid not only for what he does in the workplace, but also for what he can potentially do, having the amount of knowledge for this. This system is effective in conditions of rapid modernization of production, transition to the production of new products.
The experience of foreign countries, the so-called classical market (for example, France, Germany, Sweden, Japan, etc.) 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, etc.;
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. Let us consider in more detail the features and specific tools for regulating and organizing wages using the example of France.
State regulation of wages is carried out in three directions: through the tax system, legislation and labor agreements, as well as establishing the dependence of the growth of the wage fund on inflation dynamics. One of the elements that form the basis for calculating local taxes is the payroll fund (18% of its value). Some other tax payments of enterprises are also connected with the payroll fund. Thus, 2.6% of the fund is transferred to state organizations engaged in retraining of personnel (if the enterprise does not have such a center), and 1% to specialized organizations building housing (if there is no construction of their own). This means that even a small increase in wages can lead to a noticeable decrease in net income remaining at the disposal of the enterprise. These losses can be avoided by improving the use of available labor resources, introducing progressive technology, modern methods organization and production management.
The central link in regulating the growth of the wage fund is the labor code and contractual relations on wage issues between trade unions, ministries, enterprises and individual workers. The Labor Code, adopted by the parliament, establishes the basic social guarantees for workers: the minimum wage, the conditions for granting unemployment benefits, the amount of the pension and the necessary work experience to receive it, the duration of paid leave, the principles of hiring, and other issues are resolved on its basis. directly or indirectly influencing the formation of the wage fund and social expenses.
In agreements between sectoral trade unions and ministries (national labor contracts), tariff systems are established that are uniform for sectors of the economy with a fairly wide range of pay within each category. The national labor contracts also define the length of service to increase wages. For example, after two years, an employee's salary can be increased by 2% of the rate, subject to annual positive certification.
Agreements on remuneration of labor concluded at the level of enterprises are formalized in the form of collective and labor contracts. The collective agreement is concluded between enterprises and employees in agreement with the local trade union. The contract provides for the size of the tariff rates and salaries in force at the enterprise, and other conditions for remuneration (payment for holidays, annual remuneration, various kinds of additional payments).
An employment contract (contract) is concluded between the employee and the administration of the enterprise. It specifies the specific amount of wages and other conditions of remuneration.
Depending on the quality and efficiency of labor in many enterprises, employees are paid an annual bonus (the thirteenth salary). Once every three years, on the basis of a special agreement on interest in income, they are paid a bonus for the income received, as a rule, not more than 1.5 of the tariff rate. Annual remuneration is issued to employees in the hands of five years. During this time, the amount of remuneration is credited to a special bank account, the interest on which is not taxed, which creates an interest in working at the enterprise.
In France, there is also a mechanism for regulating the wage fund depending on inflation. The confederations of enterprises and the financial administration agree and fix the amount of the wage fund for the coming year, but the increase in the wage fund should not outpace the increase in inflation.
In conclusion, it should be noted that one cannot mechanically transfer French or any other experience into our economy. However, its analysis is useful. It will help to intensify the search for new approaches and models of organization and regulation of wages in modern conditions. But not only abroad, new models of remuneration are being developed and implemented. In our country, experience has been gained in introducing such a rather original and promising system of remuneration as "tariff-free".
company wages
2. Analysis of the wage system at the enterprise on the example of VKM-Stal LLC
2.1 Study of the current state of labor resources at the enterprise
Limited Liability Company "VKM-Steel" was established on the basis of the decision of the founder (Decision of the founder No. 1 dated May 12, 2005) and in accordance with Federal Law No. 14-FZ dated February 8, 1998 "On Limited Liability Companies".
The main objectives of LLC "VKM-Steel" are:
Expansion of sales markets through the development of new types of products and increasing the competitiveness of manufactured products, taking into account the export potential;
Development of new modern mechanisms funding investment projects through a combination of investors' own and borrowed funds and government support;
Ensuring social and commercial impact through a significant increase in production volumes, an increase in the number of jobs and wage growth.
The main activities of VKM-Stal LLC are:
Manufacture of steel castings for freight rail cars;
Development, production and sale of chemical, gas, oil and other
Equipment, specialized automotive equipment and spare parts, freight rolling stock for railway transport;
Development and integration of the latest types of technologies that improve functional and consumer properties industrial products and consumer goods;
Implementation of foreign economic activity;
Consulting and expertise on economic, legal and financial activities;
Implementation of leasing activities;
Provision of services for the carriage of goods by rail;
Attraction of borrowed funds and investments within the country and abroad in any forms used in commercial practice, including the sale and purchase of shares, bonds, promissory notes and other securities;
Provision of consulting services in the field of management of organizations;
Organization and conduct of commercial transactions in the securities market.
All personnel of the enterprise is divided into personnel of the main activity (industrial and production) and personnel of organizations that are on the balance sheet of the enterprise (non-industrial, non-core personnel).
The security of the enterprise with labor resources is presented in table 2.1.
Table 2.1 - Security of the enterprise LLC "VKM-Steel" with labor resources for 2010-2012.
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Number, pers. |
Deviation 2012 to 2010 (+,-) |
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Average number of employees |
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Total workers |
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Including: Essential workers; Auxiliary workers |
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Total RFP |
At the end of 2012, the payroll number of employees was 2058 people (in 2011 - 2028 people, in 2010 - 1884), of which 494 people were employed in auxiliary production, 1473 people directly in the main production, 91 people in the administration.
The most important stage in the analysis of the provision of an enterprise with a labor force is the study of its movement. To characterize the movement of labor in VKM-Steel LLC, we analyze table 2.2.
Table 2.2 - Information for the analysis of the movement of the labor force of VKM-Stal LLC for 2010-2012
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Indicator |
Deviation 2012 from 2010 |
Growth 2012 to 2010, % |
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Consisted of employees at the beginning of the period, pers. |
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Total accepted, pers. |
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Total dropped out, people, including: |
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By own will; |
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Transferred to other enterprises |
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Dismissed for violation of labor discipline; |
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On downsizing |
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Consisted of employees at the end of the period, pers. |
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Average headcount, pers. |
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Number of employees who worked for a year, pers. |
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Intake turnover ratio, % (p. 2: p. 9) |
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Retirement turnover ratio, % (p.3:p.9) |
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Total turnover ratio, % [(line 2+line 3): line 9] |
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Staff turnover rate, % [(p.4+p.6):p.9] |
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Frame retention rate, % (p.10:p.9) |
From the data in Table 2.2 it can be seen that at the enterprise under study, the total turnover ratio for the period 2010-2012. decreased by 31%. The turnover rate for admission in 2012 is lower than the retirement rate.
Much attention is paid to discipline at the enterprise, so the number of people dismissed for violation of labor discipline (absenteeism, lateness, etc.) has decreased by 2 times. On the other hand, in 2012, 14 fewer people left of their own free will - 276 people (including temporary workers).
The percentage of hired workers decreased by 42%. The number of employees who worked at the enterprise throughout the year also increased. It can be concluded that the workers are satisfied with the working conditions and the level of earnings.
Table 2.3 - The use of labor resources in VKM-Steel LLC for 2010-2012
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Indicator |
Deviation 2012 to 2010 +/- |
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Average number of workers (HR) |
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Worked per year by one worker: |
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Hours (H) |
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Average working day (P), hours |
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Working time fund, h. |
The data in Table 2.3 allow us to state that at the analyzed enterprise, the actual working time fund increased over the study period of 2010-2012. by 4,318,83.3 hours. The available labor resources of OOO VKM-Steel are not fully utilized. On average, one worker worked 237.2 days instead of 238.2, in connection with which the extra-planned whole-day loss of working time amounted to 1 day per worker, and 1682 days for all.
To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared (table 2.4)
Table 2.4 - Balance of working time per one average worker of VKM-Stal LLC
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Indicator |
Deviation fact. 2012, +/- |
Growth fact. 2012, % |
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from the fact of 2010 |
from the 2012 plan |
actually 2010. |
according to the plan for 2012 |
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Calendar fund of time, incl. |
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Festive |
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Weekend |
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Nominal working time fund, days |
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Absences from work, days, including: |
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Annual holidays |
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Turnout fund of working time, days |
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Duration of the working day, hour. |
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Working time budget, hour |
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Pre-holiday shortened days, hour. |
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Intra-shift downtime, hour |
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Useful working time fund, hour |
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At the next stage, an analysis of the forms and systems of remuneration is carried out. It must begin with a comparative description of the forms and systems of remuneration, designed to be the basis substantiation of the expediency of their application . The analysis in this case is based on identifying the conditions that determine the use of piecework or hourly wages, based on the accounting of costs and results of labor, as well as the characteristics of equipment, technology, organization of production and labor, requirements for the quality of work, the need to combine personal and collective interests.
Since the expediency of choosing forms and systems of remuneration follows from compliance with the conditions for their application, the prevalence of various forms and systems of remuneration is a consequence of the peculiarities of the organization of labor and production. It can be determined either by the amount of funds spent on wages for each system, or on the basis of the results of sociological research.
It is also necessary to identify the feasibility of using a tariff-free option for organizing wages. If a tariff-free wage system is used at an enterprise, then its analysis reveals, first of all, the validity of establishing the qualification levels of employees. In addition, it is very important for tariff-free regulation to analyze the totality and degree of influence of indicators reflecting the contribution of a particular employee to overall results team activities.
It is advisable to complete the analysis of forms and systems of remuneration assessment of premium positions, operating in the enterprise.
All applied bonus systems must be cost-effective, i.e. the results from the implementation of the activity must exceed the costs, which is also considered as an important aspect of the analysis.
The criterion of economic efficiency is the observance of the following inequalities:
E - P > 0 or > 1,
where E – the effect of the introduction of the bonus system;
P - the amount of the premium paid,
The effect can be expressed in different units, but when comparing it with the costs, i.e. with the premium, the result should be expressed in monetary terms:
where U D, U B are the achieved and basic levels of the bonus indicator, respectively, in units of the bonus indicator;
C i are the terms of the effect;
n is the number of terms of the effect.
The absolute (A D - A B) or relative change in the bonus indicator is adjusted in order to obtain a monetary expression of the effect obtained. With an absolute change in the bonus indicator - by the amount of the effect per unit of the bonus indicator - with a relative change - by the total effect obtained during the introduction of the bonus system -
When evaluating the effectiveness of the bonus system, it should be taken into account that the amount of the bonus in relation to the main salary should not be less than 10%, which is considered as psychological threshold. It is believed that otherwise the bonus will not be perceived by the employee as a form of incentive. In addition, the size of the bonus should be linked to the labor efforts of the employee necessary to achieve the appropriate level of performance of the bonus indicator. It is also necessary to take into account factors that do not depend on the labor efforts of the employee, but affect the magnitude of the effect achieved.
Individual terms of remuneration and labor incentives are provided for in labor agreements (contracts) concluded with employees of the enterprise, therefore, it is necessary to analyze the correspondence of the relationship employment contract(contract) with the collective agreement of the enterprise, as well as compliance with the social security of the employee.
The implementation of all stages of the analysis of the organization of wages allows you to get a real picture of its state in the enterprise. For each of the aspects of the analysis, a deeper study can be performed using the appropriate set of tools, which depends on the goal and the availability of initial information. Only with a comprehensive approach to conducting research, the results of the analysis will have an effective impact on improving the organization of wages for workers, strengthening its stimulating effect, increasing production efficiency and competitiveness of the enterprise.