Socio-economic essence and significance of wages. Economic essence and value of wages. Components of wages in Russia

30.03.2020

International private law is designed to regulate the relationship between the subjects of PIL. The peculiarity of the position of the subjects of private international law is that they act not only as bearers of rights and obligations, but play a major role in the creation and implementation of international legal norms.

The subjects of private international law are participants in civil legal relations complicated by a “foreign element”.

The subjects of international private law include:

· individuals(citizens; stateless persons - stateless; foreign citizens; persons with dual citizenship - bipatrides);

· legal entities(state organizations, private firms, enterprises, research and other organizations);

· states

Unlike physical and legal entities(“full-fledged” PIL subjects), the state, will be a PIL subject only if an individual or legal entity participates in the transaction on the other hand. This does not mean that the state cannot conclude a contract of sale or any other agreements with the state. It is important to understand that interstate communication is determined by the norms of public international law. In the event of a dispute, it will be resolved, for example, in accordance with Article 33 of the UN Charter in the International Court of Justice, which considers interstate disputes. Public international law will apply, and the question of choosing a “competent” national legal system will not arise.

The participation of the state in relations regulated by PIL has its own specifics. This is due to the special nature and essence of the state - the possession of state sovereignty as a sign that characterizes the state. State sovereignty means the supremacy of the state in resolving all internal and external issues within its territory and competence, the independence of one state from another in decisions, actions, responsibility, legal regulation. Independence underlies the principle of the sovereign equality of states, which is enshrined in the UN Charter and a number of other international agreements as one of the main universally recognized principles of international law. By virtue of sovereign equality, each state enjoys international and immunity - an exemption from the national legal system. There are several types of state immunity:

judicial immunity (non-judicial jurisdiction of one state to the courts of another state);

Immunity from preliminary securing of a claim (the impossibility of seizing state property or prohibiting state bodies of a foreign state from performing certain actions in order to secure claims);

Immunity from the execution of court decisions (impossibility of enforcement of a decision made against a foreign state or state bodies);

Immunity of state property (means the inviolability of state property: in relation to state property in peace, no measures can be taken to seize, nationalize by another state).

The above types of immunities have a common feature: the need to obtain the consent of the state for the implementation of certain actions on the part of another state. Without the consent of the state, it is very difficult to involve him as a defendant in the proceedings, or to seize property, or to enforce the decision.

· nations and peoples fighting for freedom and independence, and the creation of their own statehood in the person of their governing bodies (this includes, for example, the Palestine Liberation Organization);

· international intergovernmental organizations

In addition to participating as a subject of PIL, the UN IMO actively assists in the development of PIL. Thus, the Commission on International Trade Law (UNCITRAL) operates in the UN system, within the framework of which a number of draft international conventions have been developed (including international checks, international promissory notes and bills of exchange). A conflict issue that arises in connection with the activities of the IMO is the choice of applicable law in the regulation of a civil law transaction. This choice may concern both the form of the transaction and the establishment of its content. As a rule, these issues are resolved in agreements concluded by IMOs with legal entities and individuals participating in the transaction. The choice of legal regulation also takes place in the relations of the IMO with the states on whose territory the respective headquarters of these organizations are located. On the one hand, there is an interaction between two subjects of international public law, which should be regulated by international public law - the relevant international treaties. On the other hand, many issues of a civil law nature are not regulated either in the internal norms of the IMO or in international treaties. This circumstance makes it necessary to resolve issues that are specific and exist within the framework of PIL: in particular, to make a choice of a competent legal order. In the contracts concluded by the IMO with the state, there is a reference to the applicable law. Very often, such a right is “declared” by the national law of the state where the headquarters of the organization is located. So, for example, the International Labor Organization, the World Health Organization in the 1940-60s signed contracts for the lease of buildings in Geneva. The contracts contained a provision indicating that disputes would be settled under Swiss law. Similar references to national law are found in treaties between the IMF and the State of New York, UNESCO and the French government. However, this rule does not always apply, since IMOs, having international immunity, often do not consider it necessary to “depend” on a particular legal system. With such a solution to the issue, “complex” law will be applicable: some legal relations will continue to be governed by the national law of the host country of the organization’s headquarters; others are internal rules developed by the organization itself.

· State-like formations, which are subjects of international public law (these include free cities and the Vatican - the residence and head of the Roman Catholic Church).

Individuals and legal entities, as subjects of international private law, are participants in legal relations under PIL, regardless of who is the other party in the legal relationship: PIL will regulate relations as between two individuals or legal entities, on the one hand, and a state or other subject of international public law - with another.

States; nations and peoples fighting for independence and the creation of their own statehood; international and intergovernmental organizations; state-like entities, as subjects of PIL, will only then be included in the legal relationship regulated by PIL rules, when the following condition is met: the counterparty to the transaction (or the other party in the legal relationship) will be an individual or a legal entity. Legal relations in which the participants are two states, or two intergovernmental organizations, will not be regulated by the PIL rules. They will be within the scope of public international law. Therefore, if on the one hand a subject of international public law participates in a legal relationship, then on the other hand, in order for the legal relationship to be regulated by the rules of PIL, there can only be an individual or a legal entity.

The subjects of PIL, on the one hand, are the same as in international public law, i.e. include states and legal entities, intergovernmental organizations. But besides these two types of entities, the majority of PPP entities are private individuals of various states, which, as a rule, are parties to foreign economic transactions in the process of international trade and economic turnover.

In PPP, private entities (legal entities and individuals, associative associations, TNCs) and public entities (states, international organizations) are considered in parallel with other "multifunctional" entities of the world economic sphere that regulate, unify, coordinate, standardize and control world economic relations.

The scope of "multifunctional" entities in PPP is quite wide, since it includes international and national trade, financial, and other commercial organizations, intergovernmental organizations, interstate regional integration institutions, non-governmental international organizations, associative associations in the field of managing world trade, investments, the securities market and other forms of trade, economic and other activities in economic circulation. Such entities also include influential trade, economic and banking associations, trade and financial unions of the "club" type, groups (associations) of developing post-industrial states that are in opposition to the WTO and the IMF, transnational corporations, individuals and legal entities of various national jurisdictions.

PIL entities can be called "multifunctional" because they perform complex and versatile functions as representatives of the interests of various commercial structures and economic interests of states, as defenders of the interests of transnational organizations, as forums for solving operational tasks of ensuring the stability of the global monetary regime, as intermediaries in making major political decisions and legal documents, as organizers of the conclusion of major international contracts for the sale of currency values and portfolio investments, as guarantors of the fulfillment of financial obligations by banks and other individuals, as initiators of new directions and forms of ensuring the efficiency of world trade, the monetary and banking system.

The circle of such entities, which cannot be called subjects of PIL from the point of view of the classical theory of public international law and PIL, is constantly expanding in the context of the globalization of the world economy.

The growth of such entities is stimulated by modern processes of world economic turnover, which include:

expanding the needs of participants in international trade, financial and investment activities in obtaining comprehensive information on commodity and financial markets;
accelerating the pace of international trade, investment, labor migration, global trade settlements and financial services;
an increase in the risk of losing planned profits from export-import activities, commodity markets, Money, other income and investments;
enhancing the role of organizing a worldwide system for managing business and financial risks, ensuring fair competition in world trade, monitoring trade credit and other cash flows.

States and international organizations as subjects of international law (public and private) are endowed not only with the authority to apply and "interpret" the norms of the current international economic (commercial) law, but also to conclude international treaties. It is in this international rule-making legal capacity that the legal personality of these public subjects of PIL is most manifested.

States as subjects of PIL, have universal international legal personality, both in the field of national and international rule-making on trade and economic issues, and civil legal personality to participate in civil law relations (transactions) with foreign individuals or legal entities. At the same time, a feature of states is that they can conclude transactions in the field of property turnover without being themselves legal entities.

The concept of PIL subjects is fundamentally different from the concept of a subject of civil, commercial, entrepreneurial law in national legislation. In PIL, these include sovereign states, international organizations of an intergovernmental and non-governmental nature (mainly trade and economic), operating in the field of trade, investment, finance, TNCs, self-regulatory international associations, interest groups and unions, individuals.

The term "international organization" is used, as a rule, in relation to both interstate (intergovernmental) and non-governmental organizations. Unlike interstate organizations whose members are states (for example, the UN), non-governmental international organizations unite public organizations, unions, groups and individuals from various states (International Association for Criminal Law).

According to the circle of participants, international organizations are divided into universal open to the participation of all states of the world (UN, its specialized agencies), and regional, the members of which can be states of the same region (Council of Europe). International organizations can also be divided on the organization of general and special competence. Activities of organizations general competence affects all spheres of relations between member states: political, economic, cultural, etc. (UN, Council of Europe). Organizations of special competence are limited to cooperation in one special area and can be divided into political, financial, police (IMF, World Bank, Interpol).

The functions of the IMF and the IBRD as subjects of private equity in the sphere of trade and economic relations are aimed at 1) expanding international trade; 2) maintaining stable and orderly exchange relations between member states; 3) creation of a multilateral settlement system; 4) granting credits to member states for the settlement of balances of payments; 5) promoting the development of productive resources in less developed countries; 6) encouraging private foreign investment by providing guarantees or participating in loans.

Classification by the nature of powers allows you to highlight interstate And supranational organizations as subjects of PPP. The first group includes the vast majority of international organizations whose purpose is to regulate interstate cooperation and whose decisions are addressed to member states. The goal of supranational organizations is integration. Their decisions may apply directly to citizens and legal entities of the Member States. Some elements of supranationality in this sense are inherent in the EU. Creation of the Customs Union between Russian Federation, the Republic of Belarus and the Republic of Kazakhstan on November 26, 2009 also assumes that these states will delegate part of their sovereign powers to supranational bodies under the Agreement on the Customs Union.

From the point of view of the procedure for joining them, organizations are divided into open (any state can become a member at its own discretion) and closed (admission to membership is carried out at the invitation of the original founders, an example of closed structures are the FATF and the Egmont Group)

Given the large number and diversity of international organizations and bodies, the effectiveness of the measures taken by them largely depends on the coherence of their activities and the availability of certain coordination mechanisms. As a rule, in practice, the necessary interaction is ensured through the participation of representatives of such organizations and bodies in joint activities, including the development of international standards.

A significant role in PIL is played by international intergovernmental trade and economic organizations (MTEO), as subjects of PIL, within which states express their sovereign will on the unification of conflict and substantive rules of law of various states.

The generally accepted (generally recognized) principles of cooperation between PPP entities (states, IFES, TNCs) in the global commercial turnover, enshrined in the documents of the WTO, INIDO, INCTAD, the IMF and other IFES, are the following:

the principle of interaction and cooperation between states and IFES in the global economic turnover, which concerns the granting to some IFES the right to regulate certain private law issues that are traditionally within the competence of state bodies and is implemented within the framework of intergovernmental trade and economic agreements;
the principle of non-violation of the stability of the world economic space, trade and financial turnover, commodity and financial markets, which implies that participants in the world economic turnover must take all necessary measures, both general and private, that will ensure the fulfillment of obligations assumed by them at the international level;
the principle of fair competition in the global economic turnover, which concerns the observance by the subjects of international public and private law of the conditions and equal opportunities to profit from commercial activities;
the principle of balancing the commercial interests of countries with different levels and types of economy, which means fixing in the statutory documents of the MTEA mechanisms that ensure equal conditions for access to commodity markets, markets for investment and credit resources;
the principle of promoting the expansion of foreign trade of states and the mutual protection of investments, which defines a system of norms that guarantee the inclusion by the MTEA member states in the national legislation of conditions for stimulating taxation, protection of competition, investment under appropriate conditions for the provision of favorable trade regimes and financing from the MTEA.

Currently, most scientists are inclined to the need to develop new forms of unification of the substantive and conflict of laws rules of national legal systems, which is reflected in the legal status and functions of the MTEA. As subjects of PPP, MTEO performs the following functions:

determination of organizational and legal forms of participation of states in the MTEA;
assessment of legal mechanisms of organization and management international trade and investments presented in the norms of the statutory documents of the MTEA for their subsequent transformation into national legislation;
determination of the stimulating effect of the statutory documents of the MTEA, trade, economic and other international treaties adopted under the auspices of the MTEA on the norms of the legislation of states in the conditions of a single world economic space.

MTEO, as the most active subjects of PIL and international cooperation, act in the direction of the implementation of the emerging generally recognized international trade and economic principles, such as:

the principle of ensuring trade and currency stability in world economic turnover;
the principle of eliminating imbalances in the balance of payments;
the principle of MTEA assistance to the development of long-term lending and investment in trade and production of developing countries;
the principle of interaction between the MTEO and national economic financial institutions within the framework of the statutory powers of the MTEO and the constitutions of states.

Based on the fact that the functions of many IFEA, as subjects of private international partnership, are aimed at stimulating the unification and harmonization of norms in the field of trade and economic activity, the role of international acts adopted within the framework of the IFEA seems to be especially relevant. In modern conditions, three types of MTEA have developed, subdivided according to the ratio of competence redistributed between the state and MTEA: 1) MTEA, which perform coordinating and rule-making functions; 2) IFES performing separate supranational functions; 3) non-governmental trade and economic organizations associated with reputable IFES.

The first category of IFEA includes multilateral organizations that are members of the UN system, the common goal of which is to promote world trade, unify and harmonize national rules of law, including international commercial (private) law, develop general principles for international trade and economic activity, and the procedure for providing financial assistance developing countries at the expense of developed countries.

The second category of IFEA includes: international organizations of producers of various types of goods and services, the international association of commissions on securities markets, the international association of stock exchanges, regional banks and development funds; financial institutions(institutes) of integration communities ( central banks, associations of banks, councils for the coordination of credit markets); trade and economic organizations (institutions) created by groups of TNCs (international investment funds, Insurance companies, clearing centers, world depositories, etc.). The most authoritative MTEA implementing the WTO policy and being part of its structure are the WTO committees: on trade policy, on regional trade agreements, on restrictions in connection with the balance of payments, on market access, on trade-related investments, on subsidies and compensatory measures, customs value, technical barriers to trade, anti-dumping measures, import licensing, protective measures, etc.

The third category of IFEC includes international economic commissions, committees established by intergovernmental agreements with the participation of individuals, IFEC, and executive authorities of individual states. There is a tendency to strengthen the interaction and cooperation of intergovernmental and non-governmental international trade and economic organizations in the unification of the norms of national legislation on economic, trade and financial regulation.

Many authoritative international non-governmental organizations, within the framework of interstate agreements, are delegated the functions of coordination and control in the field of trade, investment, financial monitoring, organization of settlements, financial reporting, insurance and clearing activities. These include: International Association of Insurance Supervisors (MACH), International Investment Guarantee Agency (IAGI), International Chamber of Commerce (ICC), Committee on international standards financial statements (IFRS Committee), FATF, INTOSAI, etc.

IFES, as subjects of PIL, reflecting the will of states and the property interests of world market participants, reflect the process of replacing international political priorities enshrined in the generally recognized principles of UN international law with the legal norms of international commercial law and supervisory regulation of the behavior of participants in world commodity and financial markets.

In the practice of MTEA, the concept of "state foreign economic policy" is increasingly being replaced by the concept of "trade and financial policy of the state" on the merits of international relations. That is, the above institutions, norms and principles are formed simultaneously with the formation of internationally recognized trade and financial principles and norms.

The special principles of legal regulation of world trade and financial turnover include: the principle of currency stability and the abolition of currency restrictions in order to ensure the trade and balance of payments; the principle of eliminating disproportions in the balance of payments and foreign trade of states; the principle of promoting the IFES to the development of long-term lending to trade and investment; the principle of responsibility of states to the MTEA for the international legal obligations assumed by national economic and financial bodies and private entities.

Such principles are being formed as universally recognized principles for regulating the world trade and economic turnover, since they are increasingly reflected in the statutory documents of such intergovernmental organizations as the World Bank, IBRD, IDA, IFC, MIGA, INTOSAI, etc.

An informal organization established in the Egmont-Arenberg Palace in Brussels (Belgium) in 1995 and uniting the financial intelligence units of 84 countries. Russia has been represented in the Group by Rosfinmonitoring since 2002.
See details: Zenkin I.V. World Trade Organization in diagrams. M., 2003.

The revival of private law in Russia opens new pages in the history of one of its most viable branches - private international law.
Private international law arose and developed due to the objective existence in the world of about two hundred legal systems, each of which establishes "its own" rules for regulating the same social relations. In cases where, in addition to national subjects of law - individuals and legal entities of one state - a "foreign element" is involved in legal relations, there is a need for additional legal regulation.

Introduction
1. Types of subjects of international private law.
2. State as a subject of private international law.
3. International intergovernmental organization as a subject of private international law
Conclusion
Bibliography

The work contains 1 file

Nizhny Novgorod Institute of Management and Business

Topic: Subjects of PIL

By discipline: International law

Work completed:
5th year student, FMM
Krasnova I.N.

Checked work:

Kondratieva E.M.

Nizhny Novgorod

3. International intergovernmental organization as a subject of private international law

Conclusion

Bibliography

Introduction.
The revival of private law in Russia opens new pages in the history of one of its most viable branches - private international law.
Private international law arose and developed due to the objective existence in the world of about two hundred legal systems, each of which establishes "its own" rules for regulating the same social relations. In cases where, in addition to national subjects of law - individuals and legal entities of one state - a "foreign element" is involved in legal relations, there is a need for additional legal regulation. Ignoring the foreign legal system and subordinating relations to only one legal order cannot provide objective, adequate to specific life circumstances, legal regulation.
In every state, the most important regulator of social relations is law, and law is a system of legal norms that fixes certain relations; protects the generally binding rules of conduct, and also establishes the rights and obligations of persons.
International private law is designed to regulate the relationship between the subjects of PIL. The peculiarity of the position of PIL subjects is that they act not only as bearers of rights and obligations, but also play a major role in the creation and implementation of international legal norms.
In my work, I will try to reveal the legal status of PIL subjects, which, first of all, are individuals and legal entities, and sometimes states, their main features. Based on the studied material, I will try to determine what place the subjects occupy in private international law.

Types of subjects of international private law.

Subjects of private international law (PIL) are participants in civil legal relations complicated by a "foreign element"1.
A foreign element is understood as property relations, where the subject is a party that has foreign citizenship; subjects belong to one state, and the object is located abroad; the emergence, change or termination of relations related to a legal fact taking place abroad.
The subjects of international private law include:
1) individuals (citizens; stateless persons - stateless persons; foreign citizens; persons having dual citizenship - dual nationals);
2) legal entities (state organizations, private firms, enterprises, research and other organizations);
3) states;
4) nations and peoples fighting for freedom and independence, and the creation of their own statehood in the person of their governing bodies (these include, for example, the Palestine Liberation Organization);
5) international intergovernmental organizations;
6) state-like entities that are subjects of international public law (these include free cities and the Vatican - the residence of the head of the Roman Catholic Church)2.
Individuals and legal entities, as subjects of private international law, are participants in legal relations under PIL, regardless of who is the other party in the legal relationship: PIL will regulate relations both between two individuals or between two legal entities, and between an individual or legal entity, with one side, and the state or other subject of international public law - on the other.
States; nations and peoples fighting for independence and the creation of their own statehood; international intergovernmental organizations; state-like entities, as subjects of PIL, will only then be included in the legal relationship regulated by PIL rules, when the following condition is met: the counterparty to the transaction (or the other party in the legal relationship) will be an individual or a legal entity. Legal relations in which the participants are two states, or two intergovernmental organizations, or a state and an intergovernmental organization, will not be governed by the rules of PIL. They will be within the scope of international public law.
Therefore, if on the one hand a subject of international public law participates in a legal relationship, then only an individual or a legal entity can be the other party in order for the legal relationship to be regulated by the rules of PIL.
In my work, the main subjects of PIL, which have their own legal status, will be considered, I will consider them below, revealing special legal categories. For individuals, these categories will be legal capacity and legal capacity; for legal entities - personal status and "nationality"; when characterizing the subjects of international public law, the categories that reveal the features of their participation in civil law relations of an international nature are state sovereignty, the sovereignty of peoples and nations.

2. State as a subject of private international law.

Unlike individuals and legal entities ("full-fledged" PIL subjects), the state, as already noted, will be a PIL subject only if an individual or legal entity participates in the transaction on the other hand. This does not mean that the state cannot conclude a contract of sale or any other agreements with the state. It is important to understand that interstate communication is determined by the norms of public international law. In the event of a dispute, it will be resolved, for example, in accordance with Art. 33 of the UN Charter in the International Court of Justice, which considers interstate disputes. Public international law will apply, and the question of choosing a "competent" national legal system will not arise.
The participation of the state in relations regulated by PIL has its own specifics. This is due to the special nature and essence of the state - the possession of state sovereignty as a sign that characterizes the state. State sovereignty means the supremacy of the state in resolving all internal and external issues within its territory and competence, the independence of one state from another in decisions, actions, responsibility, legal regulation. Independence underlies the principle of the sovereign equality of states, which is enshrined in the UN Charter and a number of other international agreements as one of the main universally recognized principles of international law.
By virtue of sovereign equality, each state enjoys international immunity - an exemption from the national legal system. There are several types of state immunity6:
* judicial immunity (non-judicial jurisdiction of one state to the courts of another state);
* immunity from preliminary securing of a claim (the impossibility of seizing state property or prohibiting state bodies of a foreign state from performing certain actions in order to secure claims);
* Immunity from the execution of judgments (impossibility of enforcement of a decision made against a foreign state or state bodies);
* immunity of state property (means the inviolability of state property: in relation to state property in peacetime, no measures of withdrawal, nationalization by another state can be applied).
The above types of immunities have a common feature: the need to obtain the consent of the state for the implementation of certain actions on the part of another state. Without the consent of the state, it is very difficult to involve him as a defendant in the proceedings, or to seize property, or to enforce the decision.
To date, the rules governing the issues of state immunity have not yet found their way into an international convention, although the draft articles on jurisdictional immunities of states and their property have already been prepared and adopted by the UN International Law Commission in 1991. State immunities are applied so far on the basis of international customs.
In order to overcome the immune "barrier", individuals and legal entities entering into relations with the state must provide in the relevant international contracts concluded with foreign states, special provisions in which the state party to the transaction assumes the obligation to waive judicial immunity (or immunity in regarding the provisional security of a claim, or immunity from judicial execution of a decision).
The participation of the Russian Federation in civil law relations is also enshrined in Chapter 5 of the Civil Code of the Russian Federation. Considering that Part 4, Clause 1, Article 2 of the Civil Code of the Russian Federation contains a general rule that extends the civil legislation of the Russian Federation to relations with the participation of foreign citizens, stateless persons and foreign legal entities, the rules enshrined in Chapter Five should be extended to participation RF in civil law relations of an international character.
On behalf of the Russian Federation, public authorities may act in civil legal relations in accordance with the competence determined by the relevant regulatory enactments. According to the Constitution of the Russian Federation, the bodies of state power are the President of the Russian Federation, the Federal Assembly, the Government of the Russian Federation, as well as federal executive bodies (federal ministries, state committees, federal services, departments and other bodies). Thus, if the Ministry of Foreign Economic Relations of the Russian Federation enters into an international sale and purchase agreement with an Austrian company; then a party to the agreement is the state - the Russian Federation with all the ensuing legal consequences.
In addition to the Russian Federation, civil legal relations complicated by a foreign element may involve: 1) subjects of the Russian Federation, which include the republics that are part of the Russian Federation, territories, regions, Moscow and St. Petersburg as cities of federal significance, autonomous regions and autonomous regions; 2) urban, rural settlements and other municipalities.
At the same time, the legislation of the Russian Federation contains a general rule on the refusal, both of the state itself - the Russian Federation, and of the constituent entities of the Russian Federation and municipalities with public authority, from immunity in the field of civil legal relations. This rule is contained in paragraph 1 of Art. 124 of the Civil Code of the Russian Federation, which includes the provision that these entities act in relations regulated by civil law on an equal footing with other participants, citizens and legal entities.
For such specific subjects of civil law as the Russian Federation, subjects of the Russian Federation and municipalities, for which engaging in entrepreneurial (or economic without making a profit) activity is an exception rather than the implementation of their functional purpose, civil legislation (primarily in the Civil Code) establishes special norms devoted to the regulation of relations with their participation. These are the norms on the right of state and municipal property, on the privatization of state and municipal property, and others. The rules contained in them regulate all civil legal relations, including those that are the subject of PIL.
The norm specifically dedicated to the regulation of civil relations with the participation of foreign legal entities, citizens and states is Art. 127 of the Civil Code of the Russian Federation. The provision contained in it is a reference and contains the rule that the specifics of the responsibility of the Russian Federation and the constituent entities of the Russian Federation in international civil law relations are determined by the law on the immunity of the state and its property.
Unfortunately, such a law has not yet been adopted in Russia. However, in the already adopted in recent years Russian laws included special rules on state immunity. So, for example, in the Federal Law "On Production Sharing Agreements" of 1995. Article 23 contains a provision that agreements concluded with foreign citizens and foreign legal entities may provide for the Russian Federation to waive judicial immunity, immunity in respect of preliminary securing of a claim and enforcement of a court decision.
A similar provision is enshrined in clause 30 of the Agreement between the Russian Federation and Sakhalin Energy Investment Company, Ltd. "On the development of the Piltun-Astokhskoye and Lunskoye oil and gas fields under production sharing conditions" dated June 22, 1994. An interesting fact is that this Agreement was concluded a year and a half earlier than the Law "On Production Sharing Agreements" of 1995 was adopted.7
In conclusion of the study of the question of the participation of the state in civil legal relations of an international nature, a few words should be said about the activities of trade missions, which until recently, in full, and since 1996, having significantly reduced in number, represent the interests of the Russian state abroad in the field of foreign economic activity. The trade representation has the status of a state body, therefore, it has international immunity with all the features inherent in the state. Decree of the Government of the Russian Federation of August 26, 1996 No. in order to "optimize the management system of foreign economic relations of the Russian Federation", a decision was made to liquidate trade missions. There were about 130 of them, and after this act, 47 remained. Subsequently, it is planned to leave no more than 20 trade missions. Without going into the details of the political and economic assessment of this reform (which, unfortunately, gives rise to a structural crisis without changing the model of Russia's foreign economic relations), one should only pay attention to the operation of the Regulations on trade missions of the USSR abroad of 1989, which to this day retains force and regulate the activities of the remaining trade missions.

3. International intergovernmental organization as a subject of private international law

International intergovernmental organizations (IGOs), being subjects of public international law, mostly enter into non-civil relations. Their participation in transactions, as well as the participation of the state in relations regulated by PIL, is possible only if the "counterparty" of an individual or legal entity participates.
In the course of their activities, IMOs conclude various kinds of agreements that mediate their existence and the fulfillment of their statutory goals. So, for example, they can conclude contracts for the lease of premises, the sale of goods and equipment, contracts for work, marketing, and others.
Particularly indicative is the participation in civil law relations of international intergovernmental organizations of the UN system. The UN Secretariat has developed special rules for concluding contracts and presented model contracts that provide for a specific procedure for concluding contracts.
In addition to participation as a subject of PIL, international intergovernmental organizations (specialized agencies) of the UN provide active assistance in the development of PIL. Thus, the Commission on International Trade Law (UNSIT-RAL) operates in the UN system, within the framework of which a number of draft international conventions have been developed (including international checks, international promissory notes and bills of exchange).
A conflict issue that arises in connection with the activities of the IMO is the choice of applicable law in the regulation of a civil law transaction. This choice may concern both the form of the transaction and the establishment of its content. As a rule, these issues are resolved in agreements concluded by IMOs with legal entities and individuals participating in the transaction.
The choice of legal regulation also takes place in the relations of the IMO with the states on whose territory the respective headquarters of these organizations are located. On the one hand, there is an interaction between two subjects of international public law, which should be regulated by international public law - the relevant international treaties.
On the other hand, many issues of a civil law nature are not regulated either in the internal norms of the IMO or in international treaties. This circumstance makes it necessary to resolve issues that are specific and exist within the framework of PIL: in particular, to make a choice of a competent legal order.
In the contracts concluded by the IMO with the state, there is a reference to the applicable law. Very often, such a right is "declared" by the national law of the state where the headquarters of the organization is located. So, for example, the International Labor Organization, the World Health Organization in the 1940-60s signed contracts for the lease of buildings in Geneva. The contracts contained a rule indicating that disputes would be settled under Swiss law. Similar references to national law are found in treaties between the IMF and the State of New York, UNESCO and the French government.
However, this rule does not always apply, since IMOs, having international immunity, often do not consider it necessary to "depend" on a particular legal system. With such a solution to the issue, "complex" law will be applicable: some legal relations will continue to be governed by the national law of the host country of the organization's headquarters; others are internal rules developed by the organization itself.

Conclusion

I consider the topic of my work to be relevant, since subjects occupy a central position not only in private international law, but also in law in general.
International private law is closely related to international public law, since relations between subjects of domestic law exist in international life.
The subject as a whole is defined as the bearer of rights and obligations that have arisen in accordance with the general rules of PIL or international legal regulations.
When studying the topic of my work, I found out that the norms of PIL regulate property, personal non-property, family, labor and procedural rights of subjects. Foreigners have property and personal non-property rights on an equal basis with Russian citizens, and Russians on an equal footing with foreigners, if this does not contradict the law.
For the state, as a subject of PIL, within its jurisdiction, its own regulatory rules are established, i.e. the regulation of the same relations in any area of domestic law has its own specific regulation in the legislation of different states.
At present, the development of cooperation between the subjects of PIL leads to the need to improve the norms of PIL, to overcome conflicts.

Bibliography.

1. The Constitution of the Russian Federation.
2. Civil Code RF part 1.
3. Law of the RSFSR "On Foreign Investments in the RSFSR" dated July 4, 1991 (as amended).
4. Anufrieva L.P. International private law T.1. A common part. M., 2000
5. Boguslavsky M.M. Private International Law: Textbook 2nd ed., Revised. and additional M.: International relations, 1994
6. Zvekov V.P. International private law M., 2000
7. Ushakov N.A. Most Favored Nation in international relations. M., 1995.

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Introduction

1. The essence and significance of wages in modern conditions

1.1 The economic essence of wages in the conditions market economy

1.2 Forms and systems of remuneration in a market economy

2. Organization and improvement of accounting for payroll calculations in Erzine

2.1 Documenting and accrual accounting wages leader

2.2 The procedure for recording deductions made from wages

3. Economic analysis labor costs

3.1 Analysis of the dynamics and structure of labor costs

3.2 Factor analysis of labor costs

3.3 Ways to better manage wages

Conclusion

Bibliographic list

Introduction

In accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many state functions for the implementation of this policy are assigned directly to enterprises that independently establish the forms, systems and amounts of remuneration, material incentives for its results. Currently, there is no unambiguous, much less standard definition of wages. The term "wages" means, by whatever name or method of calculation, any remuneration or earnings calculated in money and established by agreement or national law, which, by virtue of a written or oral contract of employment, the employer establishes for work which is either performed or for services which are either rendered or should be rendered. This determines the relevance of this topic.

The labor income of each employee is determined by his personal contribution, taking into account the 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.

Currently, there is a crisis situation in wages, which is as follows. First, the transition to a market economy led to a decline in real wages in almost all industries. The ratio of the average wage and the subsistence minimum has significantly decreased. That is, labor power is not valued at its natural value. Secondly, there was a huge wage differentiation between individual social groups. Thirdly, wages have ceased to be a stimulating factor, which makes it difficult to conduct a motivating policy. And systematic non-payment of wages has become a serious problem for workers and enterprises.

Salary, according to research results, in overall structure income of the population is only 70%. A sharp drop in the share of wages in the total income of the population leads to a decrease in the motivational potential of wages.

Object of study is wages in modern conditions.

Subject research is wages.

aim of this work is the study of the methodology and methodology for calculating wages, consolidating the theoretical knowledge gained during training and applying them in practice.

To achieve this goal, we have identified the following tasks:

To study the essence and significance of wages in modern conditions;

Consider the organization and improvement of accounting for payroll calculations in the city of Erzine;

Reveal the economic analysis of labor costs.

The first chapter examines the economic essence of wages in modern conditions, the forms and systems of payment, their effectiveness in a market economy.

The second chapter discusses the methodology for accounting for payroll calculations, compliance with labor law and automated processing of accounting information for payroll calculations.

The third chapter is devoted to the analysis of payroll calculations and labor cost management.

In conclusion, conclusions were drawn on the course work.

1. The essence and significance of wages in modern conditions

1.1 The economic essence of wages in a marketuheconomics

In the context of the transition to a market economy system in accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many state functions for the implementation of this policy are transferred directly to enterprises that independently establish the forms, systems and wages, material incentives for labor results. The concept of "salary" has been filled with new content and covers all types of earnings (as well as various bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts of money accrued to employees in accordance with the law for hours not worked (annual leave, holidays etc.).

The transition to market relations has caused new sources of cash income in the form of amounts accrued for payment on shares and contributions to the members of the labor collective in the property of the enterprise (dividend interest).

Thus, the labor income of each employee is determined by personal contributions, taking into account the final results of the enterprise, are regulated by taxes and are not limited to maximum taxes. The minimum wage for employees of enterprises of all organizational and legal forms of ownership is established by law.

For a fair remuneration of an employee, this work, first of all, must be correctly measured and taken into account. This is mainly the responsibility of the administration, but the accountant must also know the composition of the accounting documentation and its content.

Accounting for labor and wages is a central issue in the entire accounting system of an enterprise. Any process economic activity associated with the costs not only of the means (objects) of labor, but also with the costs of living labor. The increase in labor productivity is due to the growth of production efficiency. The cost of living labor is the most important element of total costs, the costs are measured in hours worked. This makes it necessary to calculate the wages of each worker and attribute them to the cost of production of circulation, the cost of selling.

The organization of accounting for labor and its payment is regulated by legislative and regulatory acts of the Russian Federation.

In the new economic conditions, the most important tasks of accounting for labor and wages are: the timeliness of settlements with the personnel of the enterprise for wages (calculation of wages and other payments, amounts to be withheld and handed over). Timeliness and correctness of attributing to the cost of production (works, services) the amounts of accrued wages and contributions to social insurance bodies. Summarize and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting. Accounting for labor and wages should ensure operational control over the quantity and quality of labor, over the use of funds included in the wage fund and social payments.

The definition of wages as a share of the social product (total social product, national income, etc.) distributed according to work among individual workers is contrary to the market. Here, only the source of wages is proved; moreover, this source is not quite specifically called. In addition, wages are distributed only according to the quantity and quality of labor. But its size also depends on the actual labor contribution of the employee, on the final results of the economic activity of the enterprise. And, finally, the definition of wages as part of the total social labor, national income, which are formed at the level of society, obscures the connection between wages and the direct source of its formation, with the overall results of the work of the labor collective Podolsky P.M. Accounting registers in the Russian accounting system // Accounting - 2004 - No. 10 - p. 5-9;

In view of the foregoing, the category under consideration can be defined as follows. Wages are the main part of the funds allocated for consumption, which is a share of income (net output), which depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.

Let's define the essence of wages. Most of the income of consumers is wages. Therefore, it has a decisive influence on the magnitude of demand for consumer goods and the level of their prices. In economic theory, there are two main concepts of the nature of wages:

a) salary is the price of labor. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand;

b) salary - is the monetary value of the commodity "labor power" or "labor power, a transformed form of the value of a commodity." 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.

Salary - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.(Labor Code, Chapter 20, Article 129).

1.2 Forms and systems of remuneration in a market economy

The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages. The forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is evaluated when paying for it: by specific products, by time spent, or by individual or collective results of activity. Depending on what form of labor is used at the enterprise, the structure of wages depends: whether it is dominated by a conditionally constant part (tariff, salary) or a variable (piecework earnings, bonus). Accordingly, the impact of material incentives on the performance of an individual employee or team of a brigade, section, workshop will also be different.

The tariff system is a set of standards by which differentiation and regulation of the level of wages is carried out. various groups and categories of workers depending on its complexity. Among the main standards included in the tariff system and thus being its main elements are tariff scales and rates, tariff qualification reference books.

Work of employees is paid by the hour, piecework or other wage systems. Payment can be made for individual and collective results of work.

Currently, the traditional forms of remuneration are time-based, piecework and mixed, which are quite widely used in the practice of enterprises. At the same time, if earlier payment by piecework systems prevailed, now private (small) enterprises are increasingly using hourly payment (salary systems).

Increasingly, enterprises are distributing accrued funds using coefficients that reflect the contribution of employees and take into account the complexity of work, hours worked, and the employee's contribution to overall performance. This uses the experience of distribution practiced in brigades.

Remuneration of such categories of workers as salespeople, heads of sections, departments or enterprises retail, not released from the main work (behind the counter), as cashier controllers, controllers should be made depending on the turnover performed.

With mixed wages, a monthly salary (time wage) and a specific percentage of turnover are established by each enterprise. This form of remuneration has become more widespread in the remuneration of workers in the trade of consumer cooperatives.

Legal form of regulation labor relations is currently collective agreement.

A collective agreement is a legal act that regulates social and labor relations in an organization and is concluded by employees and the employer represented by their representatives (Chapter 7, Article 40 of the Labor Code). It becomes the main type of social partnership regulation of labor relations directly in organizations.

The composition of wages currently includes amounts of remuneration in cash and in kind for hours worked and unworked, stimulating bonuses and allowances, compensation payments related to the mode of work and working conditions, bonuses and one-time incentive payments, accrued by the enterprise, institution, organization, as well as payments for food, housing, fuel, which are of a regular nature.

2 Organization and improvement of accounting for payroll calculations in Erzine

2.1 Documentation and accounting of payrolldirector's fees

The purpose of the trade enterprise is to satisfy the material and other needs of the inhabitants of Erzin.

The authorized capital was created in the amount of 41.0 thousand rubles, additional capital - 817.0 thousand rubles.

A loss for 9 months of 2003 was received from the results of economic activity in the amount of 74.0 thousand rubles, which increased by 47.0 thousand rubles compared to the corresponding period of the previous year.

The average headcount in 2003 was 58 people.

The share of labor costs excluding contributions for social needs in the total amount of expenses was 59.8% in 2002, 56.2% in 2003, and 75.4%, taking into account contributions. In 2002, the share of expenditures on wages, excluding deductions for social needs, in the total amount of expenditures was 77.9%. The main labor indicators are shown in Table 1.1.

Based on the analysis of labor indicators, we can conclude that labor costs for the year increased by 377 thousand rubles, or by 59.1%. Attention is drawn to the increase in the cost of living labor, which can be dangerous for the financial condition of the organization. Labor costs have grown at a rapid pace.

Central location in production activities any organization is occupied with labor and the results of labor, since only with the help of labor is a surplus product created. This circumstance predetermines the attitude towards rational use labor resources, since without a team of workers there is no organization and without the required number of people of certain professions and qualifications.

Indicators	Change	% change

Sales proceeds at current prices, thous.
Expenses, thousand rubles


Average annual salary, thousand rubles
Average productivity, thousand rubles

Table 1.1. Indicators for the work of a trade enterprise in 2002-2003.

Specifically for accounting employees, these documents are divided into the following groups:

Documents on movement in the service (hiring, dismissal, transfer, combination, change of payment);

Documents on additional payments in the form of bonuses, remuneration, compensations and benefits;

documents for the right of separation from the main work (vacation, fees, training, etc.);

Other documents of this profile.

Accounting for time worked and the quality of work begins from the first moment an employee is hired for a specific position.

Accounting for working time allows you to have the necessary information about the hours worked and hours and days not worked, provides ongoing monitoring of going to work and the state of labor discipline.

The indicators grouped for the month make it possible to characterize the labor resources for the enterprise as a whole.

They are necessary to control the use of the workforce, reduce absenteeism, eliminate unproductive working hours, and also for compiling labor reports.

The movement of personnel - the reception, movement, dismissal of employees is carried out taking into account the staffing table. The main document evidencing employment is an employment order (F. No. T-1) - drawn up for each member of the labor collective by employees of the personnel department or by the person responsible for hiring employees.

On the reverse side of the order it is indicated as who can be used new employee, his rank, salary, probation. After that, the order is endorsed in the relevant service in order to confirm the salary and its compliance with staffing and signed by the leaders of the organization.

In regions and localities where regional wage coefficients are applied in accordance with the established procedure, the maximum amount of temporary disability benefits is determined taking into account these coefficients (clause 1 of Decree No. 508 of March 15, 2000).

Accounting for wages in accordance with the Chart of Accounts is carried out on account 70 “Settlement with personnel for wages”.

Passive account - on the credit of account 70 “Settlements with personnel for wages” is fixed by the enterprise for remuneration to employees, that is, accrued but not paid wages (until the moment the salary is paid, employees are creditors of the enterprise, and unpaid wages are a source of funds). The debit of account 70 “Settlements with personnel for wages” reflects the wages issued to employees, all types of deductions made from wages. Information about these calculations is kept on account 70 “Settlements with personnel for remuneration” both for personnel who are on the staff of the enterprise and not included in payroll workers. Accounting is kept for all types of wages, bonuses, pensions for working pensioners and for all other payments, as well as payments of income on shares and other securities, and are made out in accounting records:

Debit 20,23,25,26,28,29,44,96Credit 70 The amount of accrued wages.

Debit 84 Credit 70 Amounts accrued in the form of income to participants, founders of the organization.

Settlements with personnel for remuneration include the amounts:

Calculation of benefits from contributions to the State Social Insurance Fund, pensions, etc.

Wages accrued to employees in correspondence with production cost accounts in all forms;

Salaries accrued at the expense of the reserve formed in accordance with the established procedure for paying holidays to employees and the reserve for remuneration for length of service paid once a year (account 96 “Reserves for future expenses” is indicated here in debit).

The registers of analytical accounting of wages include settlement and payroll statements, tax cards. This also includes the personal account of the K-18 employee and other documents.

Typical accounting entries for payroll for the month of August 2003. are presented in table 2.1.

The main accounting register used to process settlements with workers and employees is the payroll statement (form No. T-54), which indicates the accrual by type of payment, deductions from wages and the amounts to be handed over. Based on the payroll, a payroll is compiled for the payment of wages.

Wages not received on time are deposited. The payroll closes with two amounts: issued in cash and deposited.

Table 2.1. Payroll accounting entries

for the month of August 2003

Analytical accounting of deposited wages is organized for each unclaimed amount directly in the register or book of deposited wages. The deposited salary of the enterprise is kept for three years, after which it is subject to transfer to the budget no later than the 10th day of the next month Komisarova A.P.

At the enterprise under study, accounting is carried out in accordance with the Regulations on Accounting and Reporting in the Russian Federation developed on the basis of the Federal Law “On Accounting”. Order of the Ministry of Finance of the Russian Federation No. No. 34n. Documentation is carried out in accordance with the Decree of the State Statistics Committee of the Russian Federation dated 06.04.2001 No. No. 26 and Tsentrosoyuz of the Russian Federation.

2.2. Porreflection poison in deduction accountingproduced from

wages

The second part of the Tax Code of the Russian Federation, which entered into force, changed the procedure for calculating income tax, which is now called income tax, from January 1, 2001 individuals. Not only the tax rate has become new, but also the amount of deductions that reduce the taxable base for this tax.

However, as before, the entity must account for its total taxable income on an accrual basis from the beginning of the year. As total income rises, the employee loses the right to some deductions.

taxpayers tax on income of individuals are recognized by individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources located in the Russian Federation, who are not tax residents of the Russian Federation.

The tax base. When determining the tax base, all income of the taxpayer received by him both in cash and in kind, or the right to dispose of it, as well as income in the form of material benefits, determined in accordance with Article 212 of the Tax Code of the Russian Federation, are taken into account.

If the amount of tax deductions in the tax period turns out to be more than the amount of income for which the tax rate is set at 13 percent, subject to taxation for the same tax period, then for this tax period the tax base is applied equal to zero. For the next tax period, the difference between the amount of tax deductions in this tax period and the amount of income for which a rate of 13 percent is subject to taxation is not carried over, unless otherwise provided by Article 210 of the Tax Code of the Russian Federation.

According to Article 25 of the Tax Code, the amount of tax is determined in rubles. The amount of tax less than 50 kopecks is discarded and more rounded to the full ruble, therefore, the amount of income tax on personal income is 373 rubles. Recorded in the accounts:

Debit 70 “Settlements with personnel for wages”, Credit 68 “Calculations for taxes and fees” 373 rubles. 1% trade union dues of 32.68 rubles were deducted from wages, accounting entry:

Debit 70 Credit 76 - 32.68 rubles.

The amount of the advance payment for the first half of April was withheld - 1800 rubles. In total, deductions made for the month of May amounted to 2598.28 rubles.

The result after this subtraction is the amount due to the employee in the issue.

Accounting records for deductions from wages for August 2003 are shown in Table 2.2.

Table 2.2. Accounting records for withholding from wages

payments for the month of August 2003

As can be seen from Table 2.2, remuneration of employees is carried out in kind. However, the accountant violated the accounting methodology. In this case, make an entry in the accounting accounts:

Debit 70 Credit 90.91 Payment of wages using payment in kind;

Debit 90.91 Credit 68 - value added tax.

In the event that the accounting department has writ of execution against the employee, fine documents or the payment of loans, all these amounts are withheld by the accounting department already from the amount that is due to the employee after the collection of income tax.

Thus, after the deductions provided for by law are made, other deductions of the employee's earnings are made to pay off their debts to the enterprise by order of the administration:

Deduction of an advance paid on account of wages.

1. Overpaid amounts of wages in the previous billing period due to a counting error.

2. Deductions under executive documents.

3. Withholding debts on accountable amounts.

4. Withholding insurance premiums under contracts with insurance organizations upon a written application from the employee.

5. Withholding partial payments of the loan received.

6. Compensation for material damage caused by an employee to the enterprise, in an amount not exceeding his average monthly salary.

7. Withholding amounts for paid but not worked vacation days.

When calculating deductions from wages, an accountant must remember that, according to the Labor Code of the Russian Federation (Article 138), the total amount of all deductions from wages should be no more than 20% of the wages due to be paid to the employee. When deducting from wages under several executive documents, in all cases, the employee must retain 50% of earnings Posherstnik N.V., M.S. Meikin Salary in modern conditions (8th ed.) - St. Petersburg: Gerd Publishing House; 2002-720s.

Usually, the accrued wages and deductions for social needs are reflected in the debit of account 29 “Serving industries and farms” (from the credit of accounts 70.69). At the end of the month, the costs recorded on account 29 are written off, depending on the available sources of financing, to the debit of account 91 “Other income and expenses” or 86 “Target financing”.

3. Economic analysis of labor costs

3.1 Analysis of the dynamics and structure of labor costs

The most important role in ensuring an expedient wage rate belongs to economic analysis, the purpose of which is to identify internal opportunities for a more rational use of labor resources, a relative reduction in labor costs while increasing their stimulating role. Analysis of labor costs is the most important tool for managing production and distribution costs.

Thus, wages accumulate social and economic aspects of the functioning of the enterprise. The social and material security of each employee depends on financial stability organization, and it, in turn, is related to the validity of wages. Therefore, wages have become the object of not only managerial, but also financial analysis.

In this regard, the analysis of the wage bill in an emerging market has a number of features. It has acquired a more pronounced complex character and is linked not only to volume indicators of activity (sales, number of employees), but also to the achieved financial results. Attention has increased to assessing the stimulating, motivational role of wages, a more modern, flexible approach has appeared to assessing the size and differentiation of wages by categories of workers and the quality of individual work. The composition of factors influencing wages has increased, the nature of the impact of which has become more complex and indirect. Wages are increasingly linked to minimum social standards, to the current system of income taxation.

The analysis of labor costs begins with determining the share of this item in the total cost of the organization, which allows us to identify its impact on costs and financial results.

The share of labor costs of a trading enterprise, excluding contributions for social needs, in the total amount was 59.8% in 2002, 56.2% in 2003, and 75.4% and 77.9%, taking into account contributions, respectively. . The main labor indicators are shown in Table 3.1.

Indicators	Change	rate of change,

Sales proceeds in current prices, thousand rubles
Sales revenue at comparable prices
Labor costs, thousand rubles
Level in % of sales proceeds at current prices
Labor costs (ROT), thousand rubles
ROT level in % of revenue in current prices
Share of ROT in total expenses,%
Average headcount, pers.
Average annual salary, thousand rubles
Average productivity, thousand rubles: at current prices
in comparable prices

Table 3.1. Labor indicators of a trade enterprise for 9 months of 2002-2003.

Based on the analysis of labor indicators, we can conclude that labor costs for the year increased by 377 thousand rubles. or by 59.1%, and their share in the total cost increased by 5.2% for the analyzed period. It reverses the increase in the cost of living labor, which can be dangerous for the financial condition of the organization. The increase in the level of labor costs from 9.7% to 14.4% of sales volume is assessed negatively, with an overall positive dynamics in the level of expenses of the organization. Labor costs have grown at a rapid pace. Therefore, the most important reserve for reducing costs and ensuring break-even is the rational use of funds for wages.

The analysis of labor costs as the most important element of the distribution costs of a trading enterprise includes an assessment of the entire complex of analytical indicators characteristic of them:

Absolute deviation (savings or cost overruns);

The amount of reduction (increase) in the level of labor costs;

The rate of change (decrease or increase) in the level of labor costs;

Relative deviation in terms of level (as a percentage of sales volume) and amount (relative amount of savings or overspending) of the wage fund.

When starting to analyze the use of the wage fund included in the cost of production, it is first necessary to calculate the absolute and relative deviation of its actual value from the planned one.

Absolute deviation (FZP abs) is determined by comparing the actually used funds for wages ( FZPf) with a planned payroll ( FZPpl) in general for the enterprise:

FZPabs=FZPf-FZPpl

FZPabs= 1015-1000=+15 thousand rubles

From the above calculation it follows that the actual overspending of the planned wage fund is 15 thousand rubles.

However, it should be borne in mind that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of implementation of the plan for the sale of goods.

Relative deviation is calculated as the difference between the amount of wages actually accrued and the planned fund, adjusted for the coefficient of fulfillment of the plan for the sale of goods. The percentage of fulfillment of the plan for the sale of goods is 121%. However, it must be borne in mind that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of product sales. This is the wages of workers at piece rates, bonuses to workers and management personnel for production results and the amount of vacation pay. The constant part of wages does not change with an increase or decrease in production volume (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers non-industrial production and the corresponding amount of holiday pay Kostyleva Yu.Yu., Kostylev AA, Registration of the document for the organization's training policy / / Auditor statements - 2004 - No. 1 - pp. 72-81;

The relative savings (overspending) of the wage fund is calculated as general view by multiplying the actual value of the sales volume (P1) of the enterprise by the amount of change in the level of labor costs and dividing by 100:

FZPotn=__??*Р1(3.2.)

where? y=y1-y0;

y1 - the actual level of labor costs;

y0 is the planned level of labor costs.

In the Erzinsky kozhpo, the planned level of labor costs is provided in the amount of 1,000 thousand rubles. or 17.2% of the planned implementation.

Y= 14.4-17.2=-2.8%

The relative deviation, calculated taking into account the growth in sales, shows the real value of the wage fund savings:

FZP rel= (-2,8)* 7039 = -197.1 (thousand rubles)

Based on the study, we can conclude that the relative savings in the wage fund of a trading enterprise, taking into account changes in the volume of sales, amounted to 197.1 thousand rubles.

The same result can be obtained using another calculation method, as the difference between the actual and recalculated (adjusted) payroll. Its recalculated amount is determined by multiplying the planned level of labor costs by the actual sales volume, i.e.

Rel= FZP 1- FZPcorr.

FZPcorr.= y0*P1 = 17,2*7039 = 1210.7 thousand rubles.

FZPotn \u003d 1015-1210.7 \u003d -195.7 thousand rubles.

Since the organization uses both time-based and piecework forms of remuneration, the calculation should be deepened, since only the variable part of the wage fund, which changes in proportion to the volume of sales of goods, is subject to recalculation. In this case, the relative is calculated as follows:

FZPotn \u003d FZP1- FZPcorr. \u003d FZP1- FZP0*(100+? R%*Kn) ,(3.4)

where? Р% - percentage of overfulfillment (underfulfillment) of the sales volume plan;

Kn is a correction factor or the share of the variable part in the total payroll fund.

The economic meaning of the correction factor is as follows. It shows by how many percent the planned wage fund should be increased (decreased) for each percentage of overfulfillment (underfulfillment) of the implementation plan.

The plan provides for a sales volume of 5817 thousand rubles, the share of the variable part in the total, the volume of the payroll is 41.8%, and the percentage of overfulfillment of the implementation plan is 20.9%

In this case, the relative savings in the wage fund will be 198.2 thousand rubles:

FZPotn = 1015-1000* (100+20,9*0,418) = -198.2 thousand rubles

Based on the calculation, we can conclude that the variable part of wages varies in proportion to the volume of sales, resulting in a relative savings in the payroll amounted to 198.2 thousand rubles.

The next step in the analysis of the dynamics of labor costs is the assessment of labor costs by type of activity category. The share of trade expenses is the largest in the total wages, and by 2003 it had slightly increased (by 0.6%) and amounted to 56.0% (Table 3.2.).

The data in the table show that labor costs in 2003 increased by 377,000 rubles. The share of expenditures on remuneration of employees of public catering in 2003 is 13.3%. There is a decrease over the year specific gravity labor costs in public catering by 4.3%. At the same time, labor costs in production increased by 139.7 thousand rubles, and their share in the total cost - by 3.7%.

In the course of the analysis of wage costs, their dynamics and compliance with budgets (plans) are assessed not only for the organization as a whole, but also for individual departments. At the same time, it is important to determine the overspending (savings) for each of them and identify the reasons for the allowed overspending:

Kind of activity			Deviation
	in total, thousand rubles	specific weight, %	in total, thousand rubles	Specific weight, %	in total, thousand rubles	specific weight, %

Trade
Catering
Production

Table 3.2. Dynamics of labor costs by types of activity for 2002-2003

- irrational number of employees;

- excessive expenses for the maintenance of the administrative apparatus;

- increase in the share of more labor-intensive goods in total sales;

- the disproportion between the growth of labor productivity and the dynamics of the average wage;

- uneven and irregular sale of goods, etc.

Table 3.1 data. confirm the conclusion that the rate of productivity growth in comparable prices is much higher than wage growth of 138.8% and 101.8%, respectively.

To determine the amount of savings (E) or overspending (P) of the wage fund due to changes in the ratio between the growth rates of labor productivity and its payment, it is proposed to use the following algorithm.

E(P)=FZP1* Jh-Jin, (3.5)

Where Jz is the average wage index, that is, the ratio of the average wage for the reporting period (Z1) to the average wage in the base period (Z0);

Jв - labor productivity index, that is, the ratio of the average output for the reporting period (B1) to the average output in the previous period (B0).

Using the data in Table 3.1. we will calculate (in comparable and current prices):

Es.c. = 1015* 1,651 - 0,9389 = 437.78 thousand rubles.

E d.c. = 1015* 1,651 - 1,1087 = 333.39 thousand rubles.

Based on the calculation, we can conclude that in the Erzinsk kozhpo, a significant part of the wage fund is weakly linked to the real results of labor and is “not earned”. As a result, there was an unreasonable increase and overspending of the payroll in comparable prices by 437.78 thousand rubles, and in current prices by 333.39 thousand rubles.

The payroll fund, according to the current instructions of the statistical authorities, includes not only the payroll fund attributable to the current costs of the enterprise, but also payments from the funds social protection and net profit remaining at the disposal of the enterprise. Information on the use of funds allocated for consumption is presented in Table 3.3.

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 goods. In fact, the share of the wage fund amounted to 96.2%. There were no payments from net profit in 2007, as there was a loss as a result of operations. Payments from the social protection fund amounted to 40.2 thousand rubles, or 3.8% of the total funds allocated for consumption.

Payment type	Amount, thousand rubles
		deviation
1. Wage fund 1.1. At piece rates 1.2. Tariffs and salaries 1.3. Surcharges 1.4. Payment of annual and additional holidays 1.5. Compensation for part-time workers	1000
2. Payments from net income 2.1. Compensation for performance at the end of the year 2.2. Material aid 2.3. Lump sum payments to pensioners 2.4. Payment for vacations beyond the established deadlines 2.5. Student scholarships and tuition fees	6,0
3. Payment of a social nature Temporary Disability Benefits
Total funds spent on consumption
Share in the total amount,%: payroll fund Payments from net profit
Payments from the social security fund

Table 3.3. Use of funds allocated for consumption in 2007

In order to determine the factors on the results of the enterprise, a lot of techniques and methods are used that make up the content of factor analysis, which will be discussed in the next paragraph of this work Shadilova S.N. Calculation of wages at enterprises of all forms of ownership. - M .: Publishing house "DIS", 2002.-176 p.

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3.2 Factor analysis of labor costs

With the transition to market relations, the costs of the organization, including labor costs, are systematically growing, which is caused by the influence of various factors. Factors with some conventionality can be divided into objective and subjective, i.e. independent and dependent on the activities of the organization.

Wage costs are formed under the influence of objective (changes in prices for goods, tariffs, rates for services) and subjective factors: changes in average wages; uniformity and rhythm of product sales; applied forms, systems and mechanisms of remuneration; labor motivation; changes in the financial condition of the organization.

Among the objectively acting factors, the change in prices for goods has a significant impact. The increase in prices leads to an increase in turnover, and therefore to a decrease in the level of labor costs.

Table 3.4. Calculation of the impact of objective factors on labor costs for 9 months. 2002-2003

The impact of price changes on labor costs will be:

By level: 14.42-17.02 = -2.6%;

In total: -2.6 * 7039/100 \u003d - 183 thousand rubles.

That is, an increase in prices by 1.18 times over the analyzed period caused a decrease in the level of labor costs by 2.6% of turnover, or by 183 thousand rubles.

Of the subjective, internal factors affecting the cost of wages, first of all, the volume of turnover is distinguished. Its changes affect different parts of wage costs differently. At the same time, a conditionally variable part of the wage fund and a conditionally constant part are distinguished.

To determine the impact of the dynamics of the volume of turnover on the level of labor costs, we will perform several recalculations and arrange them in table 3.5.

The basic level of the constant part of the payroll (Vo, post) is recalculated for the volume of turnover of the reporting period (P1):

Woah post = FZPO, post.

Woah, post.= 638 * 100 = 9,064%

The difference between the recalculated and the base levels of labor costs will show the size of the impact of turnover dynamics on the level of these costs:

Y \u003d 9.064 - 9.714 \u003d -0.65%;

The basic amount of the variable part of the payroll (FZPO, lane) is recalculated to the actual volume of turnover (P1):

FZPO, trans. = Wow, lane * R1 (3.7.)

FZPO, trans. = 5,4*7039 = 380.1 thousand rubles.

The difference between the recalculated and the basic amount of the part of the payroll will show the impact of the dynamics of the volume of sales on the cost of wages: wage bill = 380.1 - 354.6 = + 25.5 thousand rubles.

3.3. Ways to make better use of wages

Increasing the efficiency of spending funds on wages is facilitated by: the transition to rent, including financial, the elimination of multi-link in the management of trade, the reduction of the number of sales workers to the optimal size, the improvement of the use of working time, the development of rational work schedules, the expansion of customer service areas , combining professions, positions and functions, hiring part-time students, students of technical schools.

All these factors help to more fully identify and implement reserves for increasing the efficiency of using funds for wages.

To assess the effectiveness of the use of funds for wages, indicators such as the volume of turnover (turnover), gross income, the amount of profit from sales, profit before tax, balance, net wages per ruble are used. In the process, they study the dynamics of these indicators and the implementation of the plan in terms of their level, and also carry out comparative analysis by enterprises of a similar profile and competitors (table 3.6.).

These tables confirm the previously made conclusion about the inefficiency of the use of funds for wages in the enterprise under study. Moreover, the process of reducing the return on the use of funds for wages is intensive and may in the near future lead to a significant decrease in the efficiency of financial and economic activities.

Table 3.6. Indicators of the effectiveness of the use of the wage fund for 9 months. 2002-2003

E fzp \u003d Pfzp x Pfzp, (3.13)

Where Rfzp is the volume of sales (turnover) per ruble of wages;

Pfzp - net profit per ruble of wages.

The dynamics and comparative (for related enterprises) assessment of this indicator makes it possible to comprehensively measure the effectiveness of the use of funds for the remuneration of employees of a given organization.

Using the method of adjusted numbers, it is possible to assess the influence of factors on the indicator of the efficiency of the use of the wage fund, for example, on the volume of turnover per ruble of wages:

Rfzp (corr.) = P1 =7039 = 11.03 rubles

Increasing the efficiency indicator Rfzp due to the growth of turnover:

Рfzp (Р) = Рfzp (corr.) - Рfzp 0 = 11.03-10.29 = +0.74 rub.

decrease in the efficiency indicator Rfzp due to the growth of the wage fund:

Rfzp (fzp) \u003d Rfzp 1 - Rfzp (adjusted) \u003d 6.94-11.03 \u003d -4.09 rubles.

The cumulative influence of the factors was: +0.74 -4.09 = -3.35 (rubles).

Thus, the level of wage management is insufficient; overexpenditure of funds for wages in significant amounts and a disproportion between the growth of average wages and labor productivity are allowed; the effectiveness of the use of the wage fund and its stimulating value are reduced.

The enterprise must draw appropriate conclusions and take vigorous measures in the field of labor management (optimize the number of employees, strengthen internal control for spending funds, to ensure that the growth of labor productivity is ahead of its payment, to improve the regulation and stimulation of labor).

The effectiveness of wage management is manifested in the achievement of standard (estimated) labor costs with a simultaneous increase in personal income of personnel and differentiation of their payments in accordance with the labor contribution of individual employees to the overall results.

Conclusion

The state of wage calculations in modern conditions, including the analysis of existing types, forms and systems of wages, as well as compliance with labor legislation for wage calculations, has been studied.

The current practice of accounting for payroll calculations in the city of Erzine, including the procedure for accounting for payroll and deductions from it, has been studied.

The analysis of calculations for wages was carried out, including the study of the dynamics and factorial analysis of funds for wages, an assessment of the efficiency of the use of labor resources; the main directions for a more rational use of funds for wages and management of wage costs have been developed.

In the course of the study, it was found that the accounting methodology is violated, so when using payment in kind, deductions from wages are not made correctly and payment in kind is not reflected in account 90 “Sales”, respectively, value added tax is not transferred to the budget. In business transactions, primary documents of non-standardized forms are used.

Based on the analysis of labor indicators, we can conclude that labor costs for the year increased by 377 thousand rubles. or by 59.1%, and their share in the total cost increased by 5.2% over the analyzed period. Attention is drawn to the increase in the cost of living labor, which can be dangerous for the financial condition of the organization. The increase in the level of labor costs from 9.7% to 14.4% of sales volume is negatively assessed, with an overall positive dynamics in the level of expenses of the organization. Labor costs have grown at a rapid pace. Therefore, the most important reserve for reducing costs and ensuring break-even is the rational use of funds for wages.

Labor costs in 2003 increased by 377 thousand rubles. The share of expenses is 13.3%. During the year, there is a decrease in the share of expenditures on wages in public catering by 3.4%. At the same time, labor costs in production increased by 139.7 thousand rubles, and their share in the total cost - by 3.7%.

In the Erzinsk kozhpo, a significant part of the wage fund is poorly linked to the real results of labor and is “not earned”. As a result, there was an unreasonable increase and overspending of the payroll in comparable prices by 437.78 thousand rubles, and in current prices by 333.39 thousand rubles.

Thus, the level of management is insufficient salary; overexpenditure of funds for wages in significant amounts and a disproportion between the growth of average wages and labor productivity are allowed; the effectiveness of the use of the wage fund and its stimulating value are reduced. The enterprise must draw appropriate conclusions and take vigorous measures in the field of labor management.

Competent management of wages will allow for a more rational use of funds for wages, optimize the costs of the enterprise and, in general, increase the efficiency of operations.

Bibliographic list

Tax Code of the Russian Federation Part 1. Approved. July 31, 1998 No. 146-FZ. Amendments and additions of 03/30/1999, 07/09/1999, 01/02/2000, 08/05/2000, 03/24/2001, 07/24/2002, Part II Approved. 08/05/2000 No. 117-FZ As amended and supplemented on 12/29/2000, 05/30/2001, 08/06/2001, 08/08/2001

Federal Law No. 82-FZ of June 19, 2002 “On the Minimum Wage”

Bibliography

1. Kostyleva Yu.Yu., Kostylev A.A., Registration of a document on accounting

Organization policy//Auditor statements - 2004-№1-p. 72-81;

2. Komisarova A.P. On the accounting of expenses of organizations for economic

elements//Accounting-2003-№2 - p.60-61 (Professional judgment);

3. Accounting registers and in the Russian accounting system Podolsky P.M. //accounting - 2004 - № 10 -p. 5-9;

4. Self-tutor on accounting Bakina S.I., Zlobina L.V., Isaeva I.A.

Socio-economic essence and significance of wages. Economic essence and value of wages. Components of wages in Russia

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Table 3.2. Dynamics of labor costs by types of activity for 2002-2003

- irrational number of employees;

- excessive expenses for the maintenance of the administrative apparatus;

- increase in the share of more labor-intensive goods in total sales;

- the disproportion between the growth of labor productivity and the dynamics of the average wage;

- uneven and irregular sale of goods, etc.

1. Wage fund

1.1. At piece rates

1.2. Tariffs and salaries

1.3. Surcharges

1.4. Payment of annual and additional holidays

1000

2. Payments from net income

2.1. Compensation for performance at the end of the year

2.2. Material aid

2.3. Lump sum payments to pensioners

2.4. Payment for vacations beyond the established deadlines

6,0

3. Payment of a social nature

Share in the total amount,%:

Table 3.3. Use of funds allocated for consumption in 2007

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3.2 Factor analysis of labor costs

Table 3.4. Calculation of the impact of objective factors on labor costs for 9 months. 2002-2003

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