Determination of the number of administrative and managerial personnel. Managing the number of employees ... when combining modes
The concept of "labor resources" is used to characterize the able-bodied population on the scale of a country, region, sector of the economy or organization. Within a single organization, the most commonly used concept is "staff".
Staff (from lat. personalis - personal) - this is the personnel of the organization, including all employees, as well as working owners and co-owners.
The main criterion for referring an individual to the "staff" group is his involvement as a carrier of the labor force in labor relations within a particular organization.
The main features of the staff are:
- - the presence of his labor relations with the employer, which are drawn up by an employment contract;
- - the possession of certain qualitative characteristics (profession, specialty, qualification, competence, etc.), the presence of which determines the activity of an employee in a particular position or workplace;
- - target orientation of personnel activities, i.e. creation of conditions for the employee to achieve the goals of the enterprise.
Providing a single and integrated impact on the personnel of the organization as a whole, personnel management:
- - firstly, it is integrated into the overall management system of the organization, linking it with the strategic guidelines and corporate culture, as well as with the planning of research, production, marketing, quality improvement, etc.;
- - secondly, it includes a detailed system of permanent and program measures for regulating employment, planning jobs, organizing the selection, placement and training of personnel, forecasting the content of work, etc.;
- - thirdly, it involves careful consideration of the personal qualities and professional characteristics of employees, as well as an assessment of their activities;
- - fourthly, it centralizes labor management in the hands of one of the leaders of the organization, and also takes measures to improve the mechanism of personnel work.
The personnel of the organization can be considered according to the physiological, psychological and socio-cultural characteristics (Fig. 1.3).
The main characteristics of the organization's personnel are number and structure.
Rice. 1.3.
Number and structure of personnel
Number of staff - This is an economic, statistical indicator that determines the number of people belonging to a particular category on a certain basis.
The number of personnel of the organization depends on the nature, complexity, labor intensity of production (or other) and management processes, the degree of their mechanization, automation, computerization.
In the practice of accounting for personnel, payroll, average and attendance are distinguished.
AT payroll of the organization's personnel should include all employees hired for permanent, seasonal, as well as temporary work for a period of one day or more, from the date of their admission to work. In the payroll of employees for each calendar day, both actual employees and those absent from work for any reason should be taken into account.
To determine the number of employees for the reporting period, it is calculated average headcount, which is used to calculate labor productivity, average wages, turnover ratios, staff turnover and other indicators.
The average number of employees for the reporting month is calculated by summing up the number of employees on the payroll for each calendar day of the reporting month, i.e. from the 1st to the 31st, including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the reporting month.
To correctly determine the average number of employees, it is necessary to keep a daily record of the number of employees on the payroll, which must be specified on the basis of orders (instructions) on the admission, transfer of employees to another job and termination of the employment contract.
The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.
From the payroll of employees should be distinguished attendant composition, which shows how many people on the list showed up for work. The number of actually working shows the number of personnel who not only appeared, but also actually started to work. The difference between the attendance number and the number of actual employees shows the number of people who are idle all day long (for example, due to lack of electricity, materials, etc.).
The structure of the organization's personnel is a set of individual groups of workers, united according to a number of characteristics and categories. Depending on the participation in the production process, there are:
- – industrial and production personnel (PPP) - these are employees directly related to production;
- – non-industrial personnel - these are employees who are not directly related to production and its maintenance, and employees of the social infrastructure of the enterprise (employees of children's and medical institutions that are on the balance sheet of the enterprise, etc.).
Industrial and production personnel, depending on the nature of labor functions, is divided into categories:
– workers - these are employees directly involved in the creation of material values or the provision of production and transport services. Workers under
are divided into the main, directly related to the production of products; auxiliary, related to the maintenance of production;
- – specialists - employees performing economic, engineering, legal, administrative and other functions. These include economists, engineers, technologists, lawyers, personnel inspectors, accountants, etc.;
- – employees (technical executors) - employees performing financial and settlement functions, preparation and execution of documents, economic services and other functions. These include secretaries, timekeepers, cashiers, freight forwarders, etc.;
- – leaders, performing the functions of enterprise management. Managers can be conditionally divided into three levels: the highest (director, general director, manager and their deputies); medium (heads of the main structural divisions - workshops, departments, departments, as well as chief specialists); grassroots (working with performers - heads of bureaus, sectors, masters).
The division of the organization's personnel into categories is carried out in accordance with the regulatory document - the Qualification Directory for the positions of managers, specialists and other employees, developed by the Institute of Labor and approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation of August 21, 1998 No. 37 (with additional).
The gender and age structure of the personnel of the enterprise is the ratio of groups of personnel by gender (men, women) and age. The age structure is characterized by the proportion of persons of the corresponding ages in the total number of personnel. When studying the age composition, the following groups are recommended: 16, 17, 18, 19, 20–24, 25–29, 30–34, 35–39, 40–44, 45–49, 64, 65 years and older.
The structure of personnel by level of education characterizes the allocation of employees with higher education, incomplete higher education, secondary specialized, secondary general.
The structure of personnel by length of service can be considered according to the total length of service and length of service at a given enterprise.
The professional structure of the personnel of an enterprise is the ratio of representatives of various professions or specialties (economists, accountants, workers) with theoretical and practical skills acquired as a result of training and work experience in this field.
The qualification structure of personnel is the ratio of employees of different skill levels (degrees of professional training) necessary to perform certain labor functions. In our country, the skill level of workers is determined by category or class, and for specialists - by category, category or class.
Organizational structure - this is the composition and subordination of officials in accordance with the organizational structure of the enterprise.
Functional structure reflects the functional division of labor in the field of enterprise management and the ratio of individual groups of personnel depending on the specific management functions they perform (personnel management, finance, repair, etc.).
staff structure reflects the composition of the staff in accordance with the staffing of the enterprise, provides for the delimitation of rights and responsibilities and is expressed in the system of positions, in the order they are held.
social structure characterizes the workforce of an enterprise as a set of groups distinguished by gender, age, marital status, education level, income level, etc.
Role structure the team determines the composition and distribution of creative, communicative and behavioral roles between individual employees. Creative roles are characteristic of organizers and inventors. Communicative roles determine the content and participation of employees in decision-making. Behavioral roles characterize the typical patterns of behavior of employees at work, at home, in conflict situations.
An analysis of the personnel structure should be carried out systematically in order to make timely decisions by the head of the enterprise and the personnel service for its improvement and compliance with the management and production tasks being solved.
The taxation system in the form of UTII for certain types of activities can be applied, among other things, to the provision of services for the repair, maintenance and washing of motor vehicles (clause 3, clause 2, article 346.26 of the Tax Code of the Russian Federation). According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation to calculate the amount of a single tax for this type of entrepreneurial activity, the physical indicator "number of employees, including an individual entrepreneur" is used.
If an organization applies a different taxation regime along with “imputation” or carries out several types of activities subject to UTII, then it is obliged to keep separate records of indicators, as well as property, liabilities and business transactions in relation to “imputed”, as well as other business activities. At the same time, the procedure for distributing the number of employees of administrative and managerial personnel (AMP) is not established by the Tax Code.
How should the physical indicator "number of employees, including an individual entrepreneur" be determined when combining regimes? We will answer this question in this article.
What is meant by the number of employees?
For the purposes of application ch. 26.3 of the Tax Code of the Russian Federation under number of employees is understood as the average number of employees for each calendar month of the tax period, taking into account all employees, including those working part-time, work contracts and other civil law agreements ( Art. 346.27 of the Tax Code of the Russian Federation).The average number of employees is calculated in accordance with Instructions for filling out forms of federal statistical observation(Further - Directions). Yes, according to p. 77 of the named document, when determining the average number, the average number is summed up:
- employees;
- external part-timers;
- persons working under civil law contracts.
By virtue of 83instructions The average number of employees who performed work under civil law contracts does not include, among other things, individual entrepreneurs without the formation of a legal entity who have entered into a civil law contract with the organization and received remuneration for the work performed and services rendered.
The average number of employees per month is calculated by summing the number of employees on the payroll for each calendar day of the month, that is, from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays ( non-working) and weekends, and dividing the amount received by the number of calendar days of the month.
It should be borne in mind that when determining the value of this physical indicator of basic profitability, the number of employees of economic entities that have concluded civil law contracts with UTII payers for the performance (rendering) of works (services) for them is not taken into account. That is, the employees of third-party organizations that are co-executors of the work performed by the “scammer” (services rendered) are not taken into account ( Letter of the Federal Tax Service of Russia dated May 30, 2014 No.GD-4-3/10384).
When is separate accounting required?
By virtue of paragraph 6 of Art. 346.26 of the Tax Code of the Russian Federation if the “imputer” carries out several types of business activities subject to UTII, then the accounting of the indicators necessary for calculating the tax is carried out separately for each type of activity.If, along with entrepreneurial activities, in respect of which the taxpayer applies a special regime in the form of UTII, he also carries out other types of activities, then in accordance with paragraph 7 of Art. 346.26 of the Tax Code of the Russian Federation he is obliged:
- keep separate records of property, liabilities and business transactions in respect of entrepreneurial activities subject to single taxation and entrepreneurial activities taxed in accordance with a different taxation regime;
- calculate and pay taxes in respect of other types of activities in accordance with other taxation regimes.
On the procedure for the distribution of the number of employees of AUP
…when carrying out several “imputed” activitiesThe procedure for distributing the number of employees of AUP in the implementation of several types of entrepreneurial activities within the framework of the taxation system in the form of UTII, one of which uses the physical indicator "number of employees, including an individual entrepreneur", is not contained in the Tax Code of the Russian Federation.
According to the official position expressed in LetterMinistry of Finance of Russia dated October 25, 2013 No. 03-11-06/3/45218 , when carrying out “imputed” activities using this physical indicator and types of entrepreneurial activities subject to UTII, using other physical indicators, the total number of AUPs is distributed based on the average number of AUPs per employee directly involved in entrepreneurial activities (including individual entrepreneurs), and the average number of employees employed in activities for which the physical indicator of basic profitability “number of employees, including an individual entrepreneur” is used when calculating UTII.
To distribute the total number of AMS in proportion to the average number of other employees, officials suggest using the following formula:
Kro1 = ((Koup / Kro) x Kr1) + Kr1 , where:
Kro1 - the total number of employees, taking into account the AMS distributed by type of activity, in respect of which the physical indicator is “the number of employees, including individual entrepreneurs”;
Kaup - total number of AUP;
Cro - the total number of employees for all types of activities, including an individual entrepreneur and not taking into account AMS;
Cr1 - the number of employees (including individual entrepreneurs and not taking into account AMS) by type of activity, in respect of which the physical indicator is “the number of employees, including individual entrepreneurs”.
In numbers, it will look like this.
Shesterenka LLC applies a taxation system in the form of UTII in relation to two types of business activities:
- provision of services for the repair, maintenance and washing of motor vehicles;
- retail trade carried out through stores with a trading floor area of not more than 150 sq. m for each object of trade organization.
What is the procedure for calculating the physical indicator “number of employees, including individual entrepreneurs” for the purposes of calculating UTII, if 11 people work in an LLC: a director, an accountant, 4 car mechanics, 2 electricians and 3 salesmen?
According to the explanations of the Ministry of Finance, this physical indicator is defined as the ratio of the number of AMS to the number of employees excluding AMS, multiplied by the number of employees providing repair, maintenance and washing services for motor vehicles. The result obtained is summed up with the number of employees employed in the named type of activity.
Let us calculate the share of AUP attributable to the type of activity “services for the repair, maintenance and washing of motor vehicles”. To do this, the number of employees of AUP (2 people) is divided by the number of all employees of LLC for all types of activities, excluding AUP
(9 people) and multiply by the number of employees, not taking into account the AMS providing services to the population (6 people):
(2 people / 9 people) x 6 people = 1.3 units
We add the calculated share of AUP employees to the number of employees providing services:
1.3 + 6 pers. = 7.3 units
Accordingly, the value of the physical indicator "number of employees, including individual entrepreneurs" is equal to 7 units (recall, the values of physical indicators are indicated in whole units ( item 11Art. 346.29 of the Tax Code of the Russian Federation)).
A similar point of view regarding the methodology for calculating a physical indicator is also expressed in letters of the Ministry of Finance of Russia dated November 23, 2012 No. 03-11-06/3/80 , dated 25.10.2011 No. 03-11-11/265 .
... when combining modes
The procedure for distributing the number of employees of AUP in the implementation of several types of entrepreneurial activities, one of which applies the taxation system in the form of UTII with the physical indicator "number of employees, including an individual entrepreneur", is also not defined by the Tax Code.
According to the official position, "sponsors" engaged in entrepreneurial activities in the provision of services for the repair, maintenance and washing of motor vehicles, when carrying out entrepreneurial activities subject to taxes under a different taxation regime, to calculate the amount of a single tax, must take into account the total number of employees engaged in providing of these services, including the number of employees of AUP ( letters of the Ministry of Finance of Russia dated November 23, 2012 No. 03-11-06/3/80 , dated 26.07.2012 No. 03-11-06/3/55 , dated 28.08.2012 No. 03-11-06/3/63 , dated 07.10.2010 No. 03-11-06/3/139 ).
Example 2
Let's use the conditions of example 1. Let's clarify that in relation to the second type of entrepreneurial activity, LLC applies OSNO.
How will the physical indicator “number of employees, including individual entrepreneurs” be calculated for the purposes of calculating UTII, if 6 people are employed in the “imputed” activity, and the AUP is 2 people?
In this case, the physical indicator is 8 people. (2 people + 6 people).
Opinion of the judiciary
Arbitrators for a long time could not develop a unified approach to resolving the identified problem.Some courts, recognizing the above position of the regulatory authorities as legitimate, noted that without employees of managerial personnel it is impossible for a taxpayer to receive income calculated taking into account a combination of factors that directly affect the receipt of this income. Therefore, when calculating UTII, as part of the physical indicator “number of employees, including an individual entrepreneur”, it is necessary to take into account the head, his deputy and chief accountant (see. Decree of the FAS ZSO dated 09.12.2008 No. F04-7728/2008, FAS VSO dated 11.08.2008 No. А33-7538/07-Ф02-3350/08 in case No. А33-7538/07).
However, there is a court case Decree of the FAS UO dated 06/24/2010 No. A07-18263/2009-A-VKV), which concluded that, since the physical indicator used characterizes a certain type of entrepreneurial activity, when calculating it, only those workers who are directly employed in the implementation of the “imputed” type of activity should be taken into account. Accordingly, AUP not participating in activities subject to UTII taxation should not be taken into account when determining the average number of employees.
In practice, sometimes there are situations when the taxpayer considers it necessary to distribute the employees of the AUP in proportion to the revenue received from a particular type of activity in the total revenue. Let's look at an example.
Example 3
Let's use the conditions of example 2.
How will the physical indicator “number of employees, including individual entrepreneurs” be calculated for the purposes of calculating UTII, if the revenue from the provision of services for the repair, maintenance and washing of motor vehicles for the first quarter amounted to 70% of the total revenue of the LLC?
The share of AUP in proportion to revenue is 1.4 units. (2 people x 70 / 100).
The physical indicator "number of employees, including individual entrepreneurs" for calculating UTII is 7 people. (1.4 units + 6 people).
There are a number of court cases (see, for example, decreesFAS PO dated 07.07.2006 No.А65-25565/2005, FAS UO dated 26.07.2007 No.Ф09-5876/07-С3), in which the arbitrators, taking the side of the organization, recognized the named method of calculation as correct.
However, recent Determination of the Armed Forces of the Russian Federation of February 25, 2015 No.307-KG15-318, we believe, put everything in its place, showing how a taxpayer should act when calculating a physical indicator.
The essence of the matter is this. In addition to carrying out the main business activity of selling cars and their warranty service, for which OSNO is applied, the organization provides services for the repair, maintenance and washing of motor vehicles in respect of which UTII is paid.
According to the taxpayer, when determining the physical indicator “number of employees, including individual entrepreneurs” for the purposes of calculating the single tax, only those employees who directly provide these services should be taken into account, summing them up with the average number of managerial personnel and calculating this indicator in proportion to the amount of revenue received from “ imputed" activities, in the total proceeds from the sale of products (works, services).
During the tax audit, the inspectors did not agree with this calculation and recognized it as unlawful.
Courts of all instances supported the position of the IFTS ( Decision of the AS SZO dated 11/12/2014 in case No.А26-7013/2013). According to the arbitrators, the methodology used by the organization for determining the physical indicator is not provided ch. 26.3 of the Tax Code of the Russian Federation and cannot be used due to the fact that the UTII base is not related to the economic results of the taxpayer's activities. The calculation of a physical indicator in proportion to revenue does not comply with the principle of imputed income, the calculation of which, according to the provisions of the named chapter, should be based on constant indicators.
Supreme Court in Definition No.307-KG15-318 refused to the taxpayer to transfer the cassation appeal for consideration in a court session of the Judicial Collegium for Economic Disputes of the Supreme Court, indicating that in the case of several types of entrepreneurial activities, one of which applies the taxation system in the form of UTII with a physical indicator of basic profitability “the number of employees, including individual entrepreneur”, when calculating this physical indicator, the total number of employees engaged in the provision of these services, including the total number of AMS, without its distribution, should be taken into account.
Note that this is the first court decision on the situation under consideration, taken at the highest judicial level. As you can see, the position of the RF Armed Forces coincides with the official position of the regulatory authorities.
To calculate the amount of a single tax when combining the taxation system in the form of UTII with other tax regimes, in calculating the physical indicator “number of employees, including an individual entrepreneur”, it is necessary to take into account the total number of employees of the AUP.
When carrying out several types of “imputed” activities (using different physical indicators), the total number of AMS is distributed based on the average number of AMS per employee directly involved in entrepreneurial activities (including individual entrepreneurs) and the average number of employees engaged in activities, according to which, when calculating UTII, the physical indicator of the basic profitability "number of employees, including an individual entrepreneur" is used.
Of particular importance for any organization is the number of administrative and management personnel (AMP), as this is associated with additional costs and efficiency of management. To calculate the required number of AUP, use the following formula: (Rosencrantz formula)
The number of administrative and managerial personnel.
The number of types of managerial work performed by this category of managers;
The average number of certain actions (calculations, negotiations, approvals, etc.) within the i-th managerial work for a certain period of time (quarter, year);
The time required to complete the unit "m" of the action within the i-th managerial type of work;
The work of a contact (agreement) specialist for the corresponding period of time taken in the calculations (quarter, year);
Required time allocation factor;
Coefficient of actual distribution of time;
Time for various types of work that cannot be foreseen in preliminary calculations.
The following formula is used to calculate the required time allocation factor:
Cost factor for additional work (1.2 ? K DR? 1.4);
The coefficient of spending time on rest during the working day (K O "1.12);
Coefficient of conversion of the turnout number into the payroll.
The calculation of the coefficient of the actual distribution of time is carried out according to the formula:
The total fund of time of work of divisions.
In planned calculations, the Rosencrantz formula is used in the following form:
T is the fund of working time of one employee.
Control questions for the 5th chapter.
1. Define and name the goals and objectives of personnel planning.
2. What is a HR strategy?
3. What factors influence the needs of the enterprise in personnel?
4. List the principles of personnel management.
5. Present personnel planning methods.
6. Name the methods for forecasting the need for staff.
7. What are the types of personnel plans?
8. Present the stages of personnel planning.
9. What is the staff?
10. What is the headcount?
11. What characterizes the turnout number of personnel?
12. What determines the degree of staff mobility?
13. How do you understand staff turnover?
14. Define the personnel structure and name the types of structure.
15. List and describe the categories of personnel.
16. What are the indicators that determine the qualifications of an employee.
17. What is professional competence, what types of it exist?
18. Present the structure of personnel costs.
19. What is the qualitative need for personnel?
20. What are the steps in the recruitment process?
21. What are the methods for calculating the need for personnel?
22. On what indicators does the number of administrative and managerial personnel depend?
Chapter 6. Professional orientation, organization of recruitment, selection, adaptation and dismissal of personnel.
The organization of recruitment, selection, adaptation and dismissal of personnel begins with the process of professional orientation, which is associated with the structure of a person's personality, it affects the possibilities of his professional suitability.
At the same time, each organization forms its own approach to the official powers of the staff, which largely depends on the organizational structure of the company. To organize the process of hiring and selecting personnel, the characteristics of the work and the design features of workplaces are important.
According to the nature of the complexity and responsibility of the functions, personnel management is divided into 3 groups:
1) leaders
2) specialists
3) other employees.
The regulation of the work of managers is carried out with the help of management standards, which refers to the number of employees or departments that should be managed by 1 manager.
For the director of the plant, the norm of controllability is the number of his deputies, as well as the number of structural units that are directly subordinate to him; for the master - the number of workers or the number of foremen.
Within the services and departments of the organization, for the placement of people, the norms of ratios are used, which are a kind of norms of manageability.
Under ratio norm refers to the number of employees of a particular qualification or position, which should account for 1 employee of a different qualification or position. With the help of the ratio norms, first of all, the optimal ratios between the number of managerial personnel, managers, specialists and employees are established.
In order to provide some scientific basis for calculating the number of managerial personnel, industry standards for the number of managers by management functions (economic planning, accounting, etc.) have been developed.
One of the promising areas for further improvement of labor rationing and calculation of the number
personnel is to apply the method of microelement rationing.
Its essence lies in the fact that the whole variety of labor actions can be reduced to a limited number of the simplest movements and set the execution time for each of them.
When arranging personnel for divisions and services of the organization, it is necessary to take into account differences in the number of attendance, payroll and average payroll composition of workers.
The attendance staff includes both employees who came to work, and employees who are on vacation, on a business trip, who did not appear due to illness, etc.
The list of personnel in connection with hiring and dismissal is constantly changing and can only be given for a specific date. Therefore, to characterize the number of personnel for a month, quarter, year, when planning and accounting, the average number is determined. It is determined (per month) by summing the payroll for all days of the month and dividing the result by the number of calendar days in the month.
The headcount exceeds the headcount, tk. it takes into account planned absenteeism during vacations, illness, etc.
To determine the payroll (Ch s), it is necessary to multiply the attendance (Ch I) by a coefficient that takes into account the planned absenteeism.
K = 1 + % of planned absenteeism / 100%
Thus, the list number of employees of a given profession and qualification is calculated by the formula:
H s \u003d Q * K / F * K 1
Q - the amount of work of this type (person / hour)
F is the employee's time fund, for which the volume Q was completed (hours)
K - coefficient taking into account absenteeism
K 1 - coefficient taking into account the level of compliance with the norms
Job description- an organizational and legal document that defines the functions, tasks, basic rights, duties and responsibilities of an employee in the performance of official activities in accordance with the position held.
Tasks- a system of goals, the implementation of which this employee must ensure in the framework of achieving the general goal of society.
Job Responsibilities- a set of actions implemented by an employee to perform prescribed tasks.
To calculate the required number of employees for individual professions, aggregated time standards for operations recommended by industry research institutes are used.
An example of calculating the number of instructors by personnel
Initial data:
Payroll 1887 people.
Assembly production includes 6 subdivisions.
| Type of operations performed | Work units | card number | Norm of time per unit of measurement of the labor intensity of work (person / hour) | Organizational and technical service coefficient | Piece time per unit of measurement | Volume of work for the quarter | Labor-intensity-bone of standardized work per person / hour | Notes |
| 1. Paperwork when hiring workers | 1 worker | 0,46 | 1, 08 | 0,5 | 207,5 | List number of employees 1887 people. | ||
| 2. Paperwork upon dismissal of workers | 1 worker | 0, 39 | 1,08 | 0, 42 | ||||
| 3. Making a transfer to another subdivision | 1 worker | 0,8 | 1,08 | 0,41 | ||||
| 4. Registration of holidays | 1 worker | 0,11 | 1,08 | 0,12 | 22,8 | |||
| 5. Registration of a sheet of incapacity for work | 1 sheet | 0,05 | 1,08 | 0,054 | 15,3 | |||
| 6. Filling in and issuing certificates from the place of work | 1 reference | 0,05 | 1,08 | 0,054 | 10,8 | |||
| 7. Paperwork for an employee retiring by age | 1 worker | 3,3 | 1,08 | 3,56 | 53,4 | |||
| 8. Compilation of statistical reporting on the number of employees by sex, age and education | 1 report | 18,8 | 1,08 | 20,3 | 20,3 | |||
| 9. Etc. in accordance with job descriptions | - | - | - | - | - | - | 418,17 | |
| 918,3 |
The labor intensity of the work, the rationing of which is provided for by the collection, is 278 people / hour.
The total labor intensity for the month T pcs = 918.3 + 287 = 1196.3 people / hour.
Coefficient taking into account absenteeism: K = 1.1
Coefficient taking into account the processing of norms: K 1 \u003d 1.05
The time fund for a month is taken equal to 500 hours (F c).
The list normative number of instructors for personnel is determined by the formula:
H s \u003d T pcs * K / F in * K 1 \u003d 1196.3 * 1.1 / 500 * 1.05 \u003d 2.51
Therefore, 3 HR inspectors are needed.
Management of the number and composition of employees is the most responsible link in the overall system of functions of personnel management of a trade enterprise. The main goal of managing the number and composition of personnel is to optimize the cost of human labor for the performance of the main types of work related to the activities of a trading enterprise, and to ensure that the necessary jobs are filled by employees of the relevant professions, specialties and skill levels. The implementation of this function of personnel management to the greatest extent should be linked to the overall strategy of trade management, because the labor potential formed at the enterprise will ensure the implementation of all strategic goals and directions of its activities.
The management of the number and composition of personnel covers a number of successively performed stages of work, graphically presented in the figure
The design of labor processes at enterprises provides for the determination of the total scope of work and its distribution in the context of individual groups of performers. At trade enterprises, the total volume of work performed is determined, first of all, by the planned volume and composition of retail trade, as well as the range and volume of additional services they provide to customers.
The total amount of work performed should be distributed among individual groups of performers. This distribution is based on the division of labor, i.e. on the relative isolation of various types of activities of a commercial enterprise. The main types of division of labor in trade enterprises are functional, technological and qualification.
The functional division of labor is carried out, first of all, in the context of the main categories of personnel - management, trade and operational and auxiliary.
The technological division of labor is carried out, as a rule, according to the categories of trade and operational and support personnel. The division of these categories of personnel in the context of professions is determined by the volume of individual operations of the main and auxiliary trade and technological processes.
The qualification division of labor is determined by the difference in the work performed at a commercial enterprise, according to the level of their complexity.
Rationing of labor costs for the performance of individual works provides for the development and use of a certain system of labor standards at trade enterprises. This system may include: population norms, time norms, production norms, service norms.
Number norms determine the number of workers required to perform a certain amount of work. The norms of time determine the necessary time spent by one or a group of employees to perform certain types of work (per unit of work). At trade enterprises, such norms are usually set at the operations of an auxiliary trade and technological process (packaging of certain groups of goods, unloading of certain types of transport, etc.). Such norms are expressed in man-hours or man-minutes.
Planning the number of employees of individual positions, professions and skill levels provides for the establishment of the planned number of these employees. Planning the composition and total number of employees of an operating enterprise is preceded by an analysis of the dynamics of personnel, and the efficiency of using working time in the preplanning period.
The calculation of the planned number of employees can be carried out on the basis of the developed standards or on the basis of the number of jobs and the planned balance of working hours. When planning the required number of workers of these professions, their attendance and average number of employees are determined.
The turnout number is the number of employees who must be at work every day to ensure that all the provided jobs are filled during the entire time the store is open, taking into account the time spent on preparatory and final operations (layout of goods, calculation of revenue, etc.).
The calculation of the attendance number of employees of these professions is carried out according to the following formula:
The average headcount is the total number of employees that the store needs, taking into account the replacement of employees who go on vacation, are absent due to illness or for other reasons. It is determined by multiplying the turnout number by the replacement rate for temporarily absent workers. This coefficient is calculated by dividing the nominal working time fund in the period (i.e., the total number of working days in the period) by the planned number of working days per employee in the same period (taking into account the planned absenteeism for good reasons provided for by the current labor legislation collective labor agreement or the terms of individual labor contracts). The calculation of the average number of employees of these professions is carried out according to the following formula:
The calculated planned average number of salespeople, cashiers, cashier controllers can be reduced taking into account the performance of part of their work by employees of other positions and professions (if such a practice has developed at the enterprise).
Based on the results of the calculation of the planned need for employees of individual positions, professions and skill levels, the company draws up a staffing table. It also reflects workers employed part-time or part-time (for such positions and professions, the corresponding share of the staff unit is shown).
The formation of the personnel of the enterprise provides for the implementation of a set of measures to select the necessary employees in the labor market, their training in the relevant educational institutions, as well as to improve the skills of their own employees. This ensures the replacement of retired workers.
When solving the problems of managing the movement of personnel, special attention should be paid to preventing its turnover. The level of staff turnover is estimated by the formula:
Prevention of dismissal of employees at their own request is ensured by identifying and satisfying their labor motivation, as well as ensuring the adaptation of newly hired employees (especially in the first six months of their work).