Analysis of the organization of wages at the enterprise. Analysis of the current system of remuneration at the enterprise Evaluation of the organization of remuneration at the enterprise
Analysis wages
The payroll fund (PAYF) includes the wage fund and social payments 3: To the fund wages include:
payment for hours worked, including: wages accrued at tariff rates, salaries and rates;
payment in kind;
bonuses and remuneration of a regular or periodic nature, regardless of the sources of their payment;
surcharges and allowances: for length of service; by district coefficients; for work in the North and other areas with severe natural and climatic conditions; for work in harmful or dangerous conditions and hard work; at night, weekends and holidays and for overtime work;
vacation pay; payment for education and training;
Commission remuneration; remuneration to regular employees;
payment for special breaks at work; payment of the difference in salaries in case of temporary substitution;
wages of part-time workers; freelance workers; for the performance of work under civil contracts, if payments for work are made by an organization with individuals, and not with legal entities; remuneration to non-staff workers;
payment for unworked time, including: annual and additional holidays; additional holidays; preferential hours for teenagers; study holidays; for periods of training, advanced training and retraining; during the performance of state or public duties; saved during the time of involvement in agricultural work; amounts paid for unworked time for employees, forcedly, at the initiative of the organization, who worked part-time work time; donor employees for the days of examination, blood donation and rest; payment for downtime through no fault of the employee; during the forced walk.
one-time incentive payments, including: bonuses, regardless of the sources of their payment; remuneration based on the results of work for the year; annual remuneration for years of service; material aid; additional payments for annual leave(in excess of the normal holiday amounts in accordance with the law); monetary compensation for unused vacation; other one-time incentives, including the value of gifts.
payments for food, housing and fuel.
Inclusion in the payroll not subject to; amounts not related to wages; travel expenses; expenses paid in exchange for daily allowances; allowances for the mobile (travelling) nature of work; field allowance; allowances for shift work; allowances for installation, commissioning and construction work; expenses for transfer to another locality; some other payments. These payments are accordingly not subject to mandatory social insurance contributions.
The main stages of the analysis of wages:
analysis of the composition and dynamics of the wage fund and funds allocated for consumption;
analysis of the effectiveness of the use of the wage fund and funds allocated for consumption, its factor analysis;
assessment of the effectiveness of the use of various forms and systems of remuneration, compensation package, personnel motivation system;
analysis of the social security of the team and indicators social development.
At the first stage, the absolute and relative deviation of the actual value of the payroll from the planned value is usually calculated for the entire enterprise, production units and categories of workers. However, it should be borne in mind that the absolute deviation in itself does not characterize the use of payroll, since this indicator is determined without taking into account the degree of implementation of the production plan.
Relative deviation (ΔFZP rel) is calculated as the difference between the amount of wages actually accrued (FZP fact) and the planned fund, adjusted for the coefficient of the plan's implementation in terms of the volume of work (K ext). At the same time, it should be taken into account that only the variable part of the wage fund (FZP per) is adjusted. When calculating the relative deviation for the wage fund, you can use the so-called correction factor (K per), which reflects the share of the wage variable in general fund. It shows by what fraction of a percentage the planned salary fund should be increased for each percentage of overfulfillment of the plan in terms of the amount of work:
ΔFZP rel \u003d FZP fact - (FZP trans * K ext) + FZP post) \u003d
FZP fact - (FZP fact * K lane * K vp + FZP * (1-K lane)) \u003d
FZP * K lane (1-K vn)
The second level of analysis can be a factor analysis of the variable part of the wage fund. The variable part of the wage fund depends on the cost of the volume of work performed (VP), its structure - the share of the i-th work in the total volume of work (D i), specific labor intensity (ti) and the level of average hourly wages (3 hour i). Its analysis can be carried out by the method of chain substitutions according to the model:
Then it is necessary to analyze the reasons for the change in the constant part of the wage fund (FZP post), which includes the salary of time workers (FZP povr), as well as all types of additional payments (FZP additional). total strength employees), their average earnings for the relevant period of time (ZP por.). The average annual salary of time workers (ZP povr), in addition, also depends on the number of days worked on average by one worker per year (D), the average duration of the work shift (T) and the average hourly earnings (ZP hour).
For factor analysis of the constant part of the payroll, the following model can be used:
FZP post \u003d FZP damage + FZP add \u003d Σ H slave * D j * D * Z hour j + Σ DOPL j
This goal is to identify the reasons for the overspending (savings) of the time wage fund.
Important in the analysis of the use of payroll is the study of data on the average earnings of employees of the enterprise, its change, as well as the factors that determine its level. Therefore, the subsequent analysis should be aimed at studying the reasons for the change in the average salary of one employee (SW) by category and profession, as well as in the whole enterprise. At the same time, it should be taken into account that the average annual salary depends on the number of days worked by one worker per year, the duration of the work shift and the average hourly salary. The growth of the average hourly wage, in turn, depends on the level of qualification of workers and the intensity of their work, the revision of production standards and prices, changes in the categories of work and tariff rates, various additional payments and bonuses. In the process of analysis, it is necessary to study the implementation of the action plan to reduce the labor intensity of products, the timeliness of revision of production rates and prices, the correctness of payment according to tariffs, the correctness of accrual of additional payments for work experience, overtime hours, downtime, etc.
It is also necessary to establish a correspondence between the growth rates of average wages and labor productivity. For expanded reproduction, profit and profitability, it is necessary to ensure that the growth rate of labor productivity (I pt \u003d Per year report / Per year base) is ahead of the growth rate of its payment (I zp \u003d RFP year report / RFP year base). If this principle is not observed, then there is an overspending of the salary fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit. The lead coefficient (Kop) is equal to Kop = I pt / I zp.
To determine the amount of savings (-E) or overspending (+E) of the payroll fund due to changes in the ratio between the growth rates of labor productivity and its payment, you can use the following formula: E=FZP report * (1-Kop)
In the context of inflation, when analyzing the average wage growth index, it is necessary to take into account the index of price growth for consumer goods and services (I c) for the analyzed period: I cp = salary annual report / (cp year base * I c). This index shows the change in real wages, taking into account the purchasing power of cash payments.
An important component of the analysis of remuneration is the comparison of the average wage by category of workers with the subsistence minimum or the average salary in the region and the average level of remuneration of the corresponding category of workers in the labor market. Pay is lower living wage is a violation of the laws of the Russian Federation. Significant discrepancies in the level of remuneration with the supply on the labor market can lead to an outflow of personnel.
Usage analysis labor resources at the enterprise, the level of labor productivity must be considered in close connection with the efficiency of labor activity.
To assess the effectiveness of paying staff there, the dynamics of indicators is used:
These indicators significantly depend on the effectiveness of the remuneration system used in the organization. With the growth of labor productivity, real prerequisites are created for increasing the level of wages, while funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages.
The following model can be used for factorial analysis of payroll:
, Where
VP - the amount of work in current prices;
FZP - payroll fund for personnel;
T is the number of hours worked;
ΣD and D - the number of days worked, respectively, by all workers and one worker for the analyzed period;
CH - average number of workers;
PPP - the average number of industrial and production personnel;
CV - average hourly production;
P - the average length of the working day;
Ud - the share of workers in the total number of personnel;
GZP - the average annual salary of one worker.
Since not all payments in favor of employees are included in the payroll accounted for as part of the cost of production (works, services), it is necessary to conduct a structural analysis of all payments in favor of the personnel of the enterprise. For example:
1. Wage Fund in the cost of production: at piece rates; tariff rates and salaries; performance bonuses; surcharges for professional skills; extra pay for night work, overtime, holidays; payment of annual and additional holidays; payment of preferential hours for teenagers, breaks in the work of nursing mothers; surcharges up to the average level; downtime payment; remuneration of part-time workers, etc.
2. Payments from net profit: remuneration for the results of work at the end of the year; material aid; lump-sum payments to pensioners; vacation pay in excess of the established deadlines; student scholarships and tuition fees; repayment of loans to workers for housing construction; payment of vouchers for rest and treatment; payment of dividends on securities; payment for training or advanced training; and so on.
3. Payments of a social nature from the social insurance funds and the budgets of trade union committees: allowances for families raising children; Temporary disability benefits; the cost of trade union tickets, etc.
With significant changes in the structure of payments, it is necessary to analyze the objectivity of the reasons for such a structural change.
For certain categories of workers, an analysis is made of the formation of their compensation package. When forming the compensation package, the forms of remuneration used and their effectiveness are considered; availability of additional medical and pension insurance, catering, transportation, flexible work schedules, the possibility of obtaining low-interest loans or preferential vacation packages, internships in educational institutions, etc.
The high size of the compensation package can significantly reduce the profit of the enterprise and limit the opportunities for the development and renewal of production, however, non-observance of the interests of employees when forming the compensation package can also have significant negative consequences, such as:
dismissal of the most highly qualified specialists
high turnover of staff, leading to a decrease in labor productivity, an increase in the cost of hiring and training;
the gradual replacement of jobs with “middle hand” personnel, lack of initiative and irresponsible employees;
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The system of remuneration, the size of tariff rates, salaries, different kind additional payments to employees of Zavod ZhBI-2 LLC are established in accordance with the “Regulations on the system of remuneration of employees at the enterprise”, approved by the employer in agreement with the trade union committee.
This provision has been developed taking into account the requirements of the Labor Code of the Russian Federation, the general agreement, as well as industry and territorial (tariff) agreements.
The billing of work and the assignment of qualifications to employees of the enterprise is carried out according to the ETKS of works and professions of workers and the qualification directory of positions of managers, specialists and employees. At the enterprise under study, 18-digit tariff scales have been developed based on the tariff rate of the first category, subject to the full working out of the working time norm of 7800 rubles for all departments of the enterprise. Tariff scale with hourly tariff rates for the working divisions of the plant at the rate of the 1st category 7800 rubles.
The size of tariff rates, depending on the category (complexity) of the work performed, is determined by means of a tariff coefficient. The tariff coefficient of the first category is 1. The tariff coefficients of subsequent categories show how many times more hard work paid higher than the work of a worker of the first category. The tariff coefficients used for the calculation of ZhBI-2 Plant LLC are presented in Table 2.
Table 2. Tariff scale used at ZhBI-2 Plant LLC
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Tariff coefficient |
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Depending on the types of work, 3 groups of wages are applied.
The first group of types of work includes the following specialties: operator of the control panel, conveyor operator, minder, washing machine operator, plasterer, carpenter, cleaner, bricklayer, moulder, canteen worker, concrete goods finisher, frame assembler, milling turner, loader, a / crane driver, car driver, bulldozer driver, front loader driver, car repairman, diesel locomotive driver, track fitter, operator operator boiler room, plumber, repairman.
The second group of types of work includes: steamer, electric and gas welder, reloader operator, mesh and frame welder, slinger, hand forged blacksmith.
The third group of types of work includes: crane operators.
The list of professions of workers who can be set monthly salaries:
storekeeper,
computer's operator.
The remuneration of highly qualified workers at the request of the administration of the shops, the conclusion of the chief specialists and the decision of the director of the enterprise can be established individually on a contract basis.
It is recorded that the monthly salary of an employee who has worked the norm of working hours for this period and fulfilled the labor norms ( labor obligations), cannot be lower than established by the current legislation minimum size wages.
An analysis of the use of funds for wages should identify irrational payments, factors and sources of economic efficiency, planned for implementation in the planning process of the wage fund and wage fund.
Table 3. Analysis of the wage fund
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Pay groups |
Rejection 2009/ |
Rejection 2010/ |
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1. Pay for hours worked |
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1.1. Salary at tariff rates |
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Continuation of table 3. |
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1.2. Compensation payments related to the regime |
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1.3. Incentive surcharges and surcharges to the tariff. Stavka |
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1.4. Prizes and rewards |
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1.5 Other payments for hours worked |
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2. Payment for hours not worked |
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2.1. annual leave |
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2.2. study leave pay |
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2.3. payment for downtime not due to the fault of employees |
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2.4. sick days pay |
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2.5 Other payments for hours not worked |
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Continuation of table 3. |
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3. One-time incentive and other payments |
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4. Payment for food, lodging and fuel |
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5. Social benefits |
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5.1 severance pay for redundancy and retirement |
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5.2 Benefits for women to care for children |
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5.3 Fee for children in kindergartens |
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5.4 Training costs |
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5.5 Financial assistance |
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According to this table, the largest share in wages is paid for hours worked. In 2008, this indicator grew by 2.16% and further growth in 2009 by 8.42%. At the same time, in 2009 there was an increase in the days worked by employees and the total fund of working time. In general, this trend may indicate an insufficiently flexible system of remuneration tied to hours worked. The regulation on remuneration of the enterprise contains “Payment for labor in case of non-fulfillment of labor standards ( official duties)” and “Downtime payment”. However, non-compliance with labor standards and downtime through no fault of the employee are not paid in full, which is a factor indicating the insufficient social orientation of the wage system.
The second article of the payroll is wages for hours not worked, which is steadily declining. What happens primarily due to a sharp decrease in the payment for downtime through no fault of employees and payment for days due to illness, although at the same time the enterprise is experiencing an increase in these indicators and a decrease in the total number of employees.
The third article of the payroll is one-time incentive and other payments that increase throughout the entire period under review. This part of the payroll at the analyzed enterprise is the most normatively developed, but it does not exceed 10% of the payroll.
Consider the variable and fixed parts of the payroll in 2008 quarterly, presented in Table 4.
Table 4. Analysis of the variable and constant parts of the payroll
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Pay groups |
Deviation 2009/2008, % |
Deviation 2010/2009, % |
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1. Total wages without holiday pay |
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Continuation of table 4. |
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1.1 Variable part of payroll bonus and remuneration |
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1.2. Fixed part of payroll |
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1.3. Advance payment at tariff rates |
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1.4. Other payments |
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2. Vacation pay |
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3. General payroll |
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4. Share in the total payroll,%: 4.1.variable part |
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4.2. permanent part |
As can be seen, the largest share in the enterprise is occupied by the fixed part of the payroll - more than 89%, and the variable part, bonuses and remunerations - no more than 23%.
The regional coefficient is equal to 25% on the basis of the decision on the introduction of an increased regional coefficient to wages in the region.
The organization of wages at the enterprise is carried out by the department of labor and wages (OTiZ).
The company has a Regulation on the remuneration of employees (Appendix 2), a Regulation on bonus payments to employees (Appendix 3).
Material incentives for employees of the enterprise
Incentive payments include:
allowances for performing unattractive work;
bonuses for professional skills;
allowances for complexity, intensity and high quality of work;
class bonuses;
allowances for the intensity, urgency of the work;
personal allowances;
awards, rewards;
additional variable part of wages.
Workers who have achieved high professional skills are paid bonuses for professional skills to the tariff rate in the manner specified in a separate provision.
Bonuses for the performance of unattractive work, for the complexity, tension and high quality of work, for the intensity, urgency of the work, personal allowances are set for employees on an individual basis on the basis of orders
The payment of bonuses and remuneration is carried out in accordance with the current regulations.
An additional variable part of the remuneration is accrued based on the results of work structural unit within the framework of the formed payroll fund of the unit in accordance with the approved regulations for these units.
Compensation payments include:
for combining professions (positions), expanding service areas, increasing the volume of work performed and performing the duties of a temporarily absent employee without exemption from work specified in the employment contract;
for work on weekends and non-working holidays,
for work with harmful and (or) dangerous and other special conditions labor;
for dividing the working day into parts;
for the leadership of the brigade, link;
Additional payments to employees engaged in heavy work, work with harmful and (or) dangerous working conditions are made in accordance with Appendix 4.
The specific amounts of additional payments for combining professions (positions), performing the duties of a temporarily absent employee, for working with a smaller number are established by agreement of the parties, depending on the amount of work, by order of the plant director.
Employees who constantly work in multi-shift mode receive an additional payment for each hour of night time in the amount of 40% of the tariff rate.
Night hours are from 22:00 to 06:00.
Additional payment to foremen from among the workers who are not released from their main work for leading a brigade:
up to 10 people - 5% of the tariff rate,
10-15 people - 10% - "-
15-20 people - 15% - "-
over 20 people - 20% - "-
The additional payment for the leadership of the link is set at the rate of 50% of the bonus for the foreman if the number of the link is more than 5 people.
Surcharge for leading a brigade or a link is paid on condition that the brigade (link) fulfills the established production targets and high quality products.
Surcharge in connection with the division of the work shift into parts is set at a rate of 30% of the tariff rate.
Payments of interest allowances to employees admitted to state secrets are made in accordance with applicable law on the basis of an order from the plant director.
Depending on the financial condition of the enterprise, the following can be produced:
One-time incentives for anniversaries, national holidays and other events;
Payment of a bonus for promoting the implementation of an author's invention.
The procedure and amount of accrual is established by order of the plant.
In accordance with Article 112 of the Labor Code of the Russian Federation, piecework and time workers for non-working holidays (January 1, 2, 3, 4, 5, 7 January, February 23, March 8, May 1, May 9, June 12, November 4), in which they were not involved in work, are paid an additional remuneration in the amount of the daily tariff rates of the assigned category.
Regulations on the payment of remuneration to employees of the plant for performance results based on the results of work and remuneration for length of service. The fact of payment, the amount, procedure and time of payment of remuneration is determined by the order of the plant, taking into account the opinion of the trade union committee.
The bonus system at this enterprise is traditional and consists in the fact that for the achievement of certain results, the employee additionally receives an amount in the amount of a certain percentage of the accrued wages in accordance with the Regulations on the payment of remuneration. Thus, the amount of variable payments still depends on the size of the base (tariff rates, salaries). This leads to the disadvantages of the bonus system:
Tariff rates and salaries, as a rule, are determined by the established working categories or positions held. At the same time, the higher the tariff rate (salary), the higher the bonus. At the same time, such systems of remuneration and bonuses imply the existence of equal pay: employees with the same category (occupying positions of equal rank) are rewarded equally. This leads to a decrease in the stimulating role of bonuses;
Tariff rates (salaries), and therefore the bonuses that depend on them, often increase automatically as the cost of living rises (as the minimum wage rises). At the same time, not only a certain level of wages, but also bonuses are "guaranteed". Employees simply need to perform their basic duties; initiative is not encouraged. At the same time, the employer's labor costs automatically grow;
Tariff rates (salaries) are set based on the results achieved by the enterprise in the past. Consequently, the amount of premiums largely depends on past results, and not on those achieved in the billing period;
Increasing the level of education or qualifications, acquiring new skills does not entail an automatic increase in tariff rates (salaries), depending on the category (position) of the employee, which, in turn, are determined by his previous achievements (previous experience, level of productivity, etc.). In fact, payment is made for previous merits and seniority, and not for current labor productivity. Receipt additional education, professional development is not stimulated.
In addition, the amount of bonuses to employees is set at the discretion of the head. The relationship between the results achieved in work and remuneration is not obvious, which reduces the motivation of staff.
INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
THEORETICAL PART
1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE. . . . . . . . . . . . . . . . . . . . 6
1.1 The concept of wages of workers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1.2 Principles of organization of remuneration in modern conditions. . . . . . . . . . . . . . 7
1.3 Forms and systems of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . eleven
1.4 Tariff system of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
1.5 Tariff agreements and their role in the regulation of wages. . . . . . . . . 23
1.6 Foreign experience wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . thirty
1.7 The composition and structure of the wage fund of the enterprise. . . . . . . . . . . . . . . . . . thirty
PRACTICAL PART
2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN" . . . . . . . . . . . . . . 36
2.1 Brief description of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
2.2 Composition and structure of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
2.3 Analysis of the movement of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
2.4 Description of the forms and systems of remuneration operating at the enterprise. . . . . . . 41
2.5 Calculation of the payroll structure for 2004 . . . . . . . . . . . . . . . . . . . 43
2.6 Calculation of the share of labor costs in the cost of production. . . . 50
2.7 Evaluation of the effectiveness of the use of funds for wages in 2004. . . 51
CONCLUSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
BIBLIOGRAPHICAL LIST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Application 1.2
INTRODUCTION
The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry.
The volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The use of labor resources in the enterprise must be considered in close connection with the remuneration of labor, since the remuneration of workers is the price of labor resources involved in the production process.
Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It is aimed at rewarding employees for the work performed and at motivating them to achieve the desired level of productivity. That's why proper organization wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers.
Wages are also a part of the costs of production and sales of products, which goes to pay the employees of the enterprise. Properly organized remuneration of employees minimizes the cost of remuneration in the cost estimate, which will positively affect financial condition company.
Aim This course work is a comprehensive analysis of the organization of remuneration in OJSC "Northern MN".
In accordance with the goal, in this course work the following were set: tasks:
- description theoretical aspects formation of remuneration at the enterprise in modern conditions;
- determination of the composition and structure of personnel;
- analysis of personnel movement;
- description of the forms and systems of remuneration operating at the enterprise;
- calculation of the payroll structure;
- assessment of the effectiveness of funds spent on wages.
Object of study is an organization of JSC "Northern oil pipelines".
THEORETICAL PART
1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE
1.1 The concept of wages of workers
Remuneration of employees is compensation by the employer for the work of an employee at the employer's enterprise, corresponding to the quantity and quality of work performed.
The amounts of this compensation have well-defined quantitative limits, since, on the one hand, they must provide:
a) for the employee - a certain level of satisfaction of his personal and social needs necessary to restore his abilities for work consumed in the production process;
b) to the employer - obtaining at this workplace from the employee the result necessary to achieve the ultimate goal of the enterprise.
Distinguish between monetary and non-monetary (natural) forms of remuneration. The main one is the monetary form, which allows the worker, in the conditions of the existence of money as a universal commodity equivalent and the most universal means of payment, to use them most effectively to meet their needs. Non-monetary forms of payment in modern conditions are resorted to very rarely. However, in conditions of disturbed money circulation, hyperinflation and an unstable, crisis state of the economy, the absence of a reliable mechanism for indexing income to rising prices, non-monetary forms of remuneration could become more widespread.
For a worker, wages are the main and main part of his personal income, a means of reproducing him as a bearer of the ability to work and a member of society. The employee's interest is to increase wages (income) by increasing both his labor contribution and labor results, and the price of his labor efforts.
For the employer, the remuneration of employees is always the cost of labor as a resource involved in the production process. The employer's interest lies in minimizing labor costs per unit of output as a result of both more productive use of the employee during working hours at the agreed payment per unit of this time (wage rate), and the conclusion of more favorable terms of employment.
In a developed market economy, wages are the price paid to an employee for the use of his labor, the value of which is determined by the labor market, that is, the demand for labor and its supply. How more demand on a specific labor force and the smaller its supply, the higher the wages, and, conversely, the higher its supply, the lower the wages.
1.2 Principles of organization of remuneration in modern conditions
The main task of the organization of wages is to make wages dependent on the quantity and quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each.
The organization of wages involves:
- determination of forms and systems of remuneration of employees of the enterprise;
- development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;
- development of a system of official salaries of employees and specialists;
- substantiation of indicators and bonus system for employees.
The issues of labor organization occupy one of the leading places in the social and economic policy of the enterprise. In a market economy, the practical implementation of measures to improve the organization of labor should be based on the observance of a number of principles of remuneration, which must be based on the following economic laws:
r the law of cost recovery for the reproduction of labor force;
r the law of value.
From the requirements of economic laws, a system of principles for organizing wages can be formulated, including:
- the principle of payment according to costs and results, which follows from all the above laws. For a long period of time, the entire system of organizing wages in the state was aimed at distribution according to labor costs, which does not meet the requirements of the current level of economic development. At present, the principle of payment according to costs and results of labor, and not only according to costs, is more stringent;
- the principle of raising the level of wages based on the growth of production efficiency, which is due, first of all, to the action of such economic laws as the law of increasing labor productivity, the law of rising needs. From these laws it follows that the growth of wages of the worker should be carried out only on the basis of an increase in the efficiency of production;
- the principle of advancing the growth of the productivity of social labor in comparison with the growth of wages, which follows from the law of increasing labor productivity. It is designed to ensure the necessary accumulation and further expansion of production;
- the principle of material interest in increasing labor efficiency follows from the law of increasing labor productivity and the law of value. It is necessary not only to provide a material interest in certain results of labor, but also to interest the employee in improving labor efficiency. The implementation of this principle in the organization of wages will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.
Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular employee to create in a unit of time a certain amount of products. And wages related to monetary remuneration are paid to the employee for the work performed.
Wage, being a traditional factor of labor motivation, has a dominant influence on productivity. An organization cannot retain a workforce unless it pays competitive rates and has a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link wages, promotions with labor productivity indicators, output.
The system of remuneration for work should be designed in such a way that it does not undermine long-term efforts to ensure productivity with short-term negative results. This is especially true for the control layer.
Wages can act as a factor destimulating the development of labor productivity. Slow work often rewarded with overtime pay. Departments that have overspent labor on certain jobs this year can hope to increase their budget next year. The mere fact of spending more time is not an automatic indicator of doing more work, although pay schemes are often based on these assumptions.
The line of conduct should be to encourage that which increases productivity. In the organization of wages, the entrepreneur is rarely given complete independence. Typically, wages are regulated and monitored by the competent government authorities.
The regulation of wages is carried out on the basis of a combination of measures of state influence with a system of contracts.
State regulation of wages includes:
- legislative establishment and change of the minimum wage in the Russian Federation;
- tax regulation of funds allocated for wages by enterprises, as well as income of individuals;
- establishment of district coefficients and percentages of allowances;
- establishment of state guarantees for wages.
The regulation of wages on the basis of contracts and agreements is ensured by: general, territorial, collective agreements, individual contracts(contracts).
There are three types of income and wage policies:
- controlling inflation through taxes and fiscal measures;
- revenue regulation based on government rules and regulations;
- triangular cooperation policy.
All these elements take place in Russia. But with excessive wage differentiation, a centralized wage policy is unlikely to bring good results. Focusing on tax regulation of income can stimulate the black market. Therefore, the main hope, apparently, lies in the policy of negotiations, in particular, regarding the approval of wage levels that ensure flexible and fair wages.
The subsistence minimum is an indicator of the minimum composition and structure of consumption of material goods and services necessary to preserve human health and ensure its vital activity. The cost of living is used to justify minimum wage labor and labor old-age pensions and to establish the minimum amount of unemployment benefits and scholarships for the period of vocational training of citizens in the direction of the employment service.
The minimum wage is the lower limit of the value of unskilled labour, calculated in terms of monthly cash payments received by employees for performing simple jobs under normal working conditions. The minimum wage is determined taking into account the cost of living and the economic opportunities of the state. The minimum wage is set at 40% of the subsistence minimum calculated per capita, which implies its periodic revision, taking into account the index estate consumer prices and service rates.
federal law RF “On raising the minimum wage”, the minimum wage was established from January 1, 1998 - 83 rubles 49 kopecks.
The minimum wage rate is based on the minimum wage. The monthly minimum wage of an employee who has fulfilled his labor obligations (labor standards) cannot be lower than the minimum wage. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments. When determining the minimum rate (salary) of the employees of the enterprise, the employer is obliged to provide for them in a higher amount than the minimum wage established by the Federal Law. At the level of the minimum wage, the rate of employees is set in cases where the enterprise is experiencing economic difficulties, or as a special measure to prevent the mass layoffs of workers.
To regulate the remuneration of public sector employees, the Unified Tariff Scale is intended, it is the basis of the tariff system. It is a scale of tariffication and remuneration of all categories of workers from the working category to the heads of the organization.
The remuneration of labor of non-public sector employees (municipal, private organizations, joint-stock companies, limited liability companies, etc.) is determined by the owner of the enterprise, based on the legally established minimum wage of industry and special agreements, enshrined in agreements and contracts, and is regulated by the current system of taxation on the profit (income) of the enterprise.
In the conditions of a market economy and the expansion of the organization's rights in the field of remuneration, the rates (salaries) of the bonus system and the conditions for paying remuneration for length of service are determined in the collective agreement. IN employment contracts higher rates of payment may be provided for than those provided for in collective agreements. The specific amount of incentive payments is determined by the employer based on the results of the work of the employee.
Remuneration of employees is made as a matter of priority in relation to other payments of the enterprise after taxes.
1.3 Forms and systems of remuneration
The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages.
The forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment.
For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is valued when it is paid: by specific products, by time spent, or by individual or collective results of activity.
The structure of wages depends on how the form of labor is used at the enterprise: whether it is conditionally - a constant part (tariff, salary) or a variable (piecework earnings, bonus) prevails in it. Accordingly, the impact of material incentives on the performance of an individual employee or team of a brigade, section, workshop will also be different.
The most common in enterprises of various forms of ownership are two forms of remuneration: piecework- payment for each unit of production or the amount of work performed and time-based- payment for hours worked, but not calendar, but working, normative, which is regulated by law. Both piecework and time-based forms of remuneration can be represented as systems (see Fig. 1).
There are a number of conditions under which it is advisable to apply one or another form of remuneration. Conditions for the application of piecework wages:
- the possibility of accurate accounting of the volume of work performed;
- the presence of quantitative performance indicators that directly depend on a particular employee;
- the possibility of technical regulation of labor;
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monthly |
Rice. 1. Forms and systems of wages
- the opportunity for workers in a particular area to increase output or the amount of work performed;
- the need to stimulate workers at a particular production site to further increase the production of products or the volume of work performed.
r deterioration in product quality;
r violation of technological regimes;
r deteriorating equipment maintenance;
r violation of safety requirements;
r overspending of raw materials and materials.
Conditions for applying time wages:
- inability to increase output;
- the production process is strictly regulated;
- the functions of the worker are reduced to monitoring the progress of the technological process;
- functioning of flow and conveyor types production with a strictly defined rhythm;
- an increase in output can lead to defects or a deterioration in its quality.
At each specific enterprise, depending on the nature of the products, the availability of certain technological processes, the level of organization of production and labor, one or another form of remuneration is applied. For example, piecework wages may be ineffective if only piecework - bonus or piecework - progressive option is used, but if you use a piecework system, then its effectiveness increases. At the same enterprise, depending on the production of a particular type of product by workshop, the options for applying wages may also be different.
In market conditions, there is no strict regulation that was typical for a planned economy, so the entrepreneur, the management of the enterprise can check any of the existing payment options and apply the one that best suits the goals of the enterprise.
Consider how wages are determined when using one form or another.
Under a direct piecework system, or simple piecework, labor is paid at rates per unit of output. The individual piece rate per unit of product or work is determined by the formula:
where is the hourly tariff rate, set in accordance with the discharge
rented products, rub./hour;
- hourly rate of production of this product, units. prod./pers. - hour;
- the norm of time per unit of production (work), people. - hour / unit prod.
The total earnings of a worker are determined by multiplying the piece rate by the amount of output produced for the billing period.
At piecework - premium system, the worker receives payment for his work at direct piece rates and additionally receives a bonus. But for this, the indicators for which bonuses are awarded must be clearly established and communicated to each performer. It is important to ensure that newly hired workers are informed of this. In addition, the size of the bonus for the fulfillment and overfulfillment of these indicators should be established. These may be indicators of labor productivity growth; increasing production volumes; fulfillment of technically justified norms of workings and reduction of normalized labor intensity; fulfillment of production tasks, personal plans; improving the quality and grade of products; defect-free manufacturing of products; preventing marriage; compliance with regulatory and technical documentation, standards; saving raw materials, materials, tools, lubricants and other material assets.
The number of indicators can be increased, the use of one or another is determined by the specific conditions of production prevailing at a given enterprise. For example, the company has increased the number of claims from suppliers or the company is trying to enter the foreign market with its products, where quality requirements are much higher.
Naturally, under these conditions, the requirements for product quality and performance discipline increase, and the list of indicators for which bonuses are awarded should also contribute to solving this problem. However, the list of these indicators should not be too large (no more than five - seven), since more of them are not realized and not remembered by the employee.
At indirectly - piecework In the system, the amount of a worker's earnings is directly dependent on the results of the work of the piecework workers he serves. This system is used to pay not the main, but auxiliary workers (adjusters, tuners, etc.).
The indirect piece rate is calculated taking into account the production rates of the workers served and their number according to the formula:
where is the tariff hourly rate of the serviced worker, paid indirectly
piecework system, rub.;
- the hourly rate of output (productivity) of one serviced worker
what (object, unit) in units of production;
- the number of serviced workers (objects, units) - the rate of service
The total earnings are calculated by multiplying either the rate of the auxiliary worker by the average percentage of the fulfillment of the norms of the serviced workers - pieceworkers, or indirectly - the piecework rate of the actual output of the serviced workers:
where - the total earnings of the worker, rub.;
- the hourly wage rate of an auxiliary worker transferred to space
piecework wages, rub.;
- the amount actually worked out by this auxiliary worker
people - hours;
- the weighted average percentage of the fulfillment of production standards by all service
given by the employee of workers, objects, units;
where is an indirect piece rate per unit of output produced by j - m
served workers, rub.;
- the actual amount of products produced in this period j - m
served by the worker in the appropriate units of measurement.
At accordion - piecework wages, the rate is set for the entire amount of work (and not for a single operation) on the basis of the current norms of time or norms of production and prices. Under this system of remuneration, workers are rewarded for reducing the terms of work, which enhances the stimulating role of this system in the growth of labor productivity.
At piecework - progressive In the system, a worker's labor is paid at direct piece rates within the limits of fulfilling the norms, and when working in excess of the norms, at higher rates.
The earnings of a worker with piecework - progressive pay is determined depending on the adopted system of progressive pay (for the entire volume or for part of the volume of work performed in excess of the norm) according to one of the following formulas:
where is the sum of the basic wages of the worker, calculated according to direct piecework
prices, rub.;
- the amount of piecework earnings of a worker - pieceworker, accrued on direct
piecework rates for a part of the work (production) paid according to
progressive payment system, rub.;
- compliance with the rules workers' output, ;
- the base level of production rates, above which payment is applied according to
increased rates, ;
- a coefficient showing how much the piece rate increases
for the production of products in excess of the established norm;
- coefficient showing the ratio of the progressive piece rate
(on a scale to the basic piece rate, this coefficient is greater than 1).
With piecework - progressive wages, special attention should be paid to determining the normative baseline, developing effective scales for raising prices, accounting for output (products and hours actually worked.
The piecework form of remuneration can be applied individually for each specific employee, or it can have collective forms.
Widespread contractor form of pay. Its essence is in concluding an agreement, according to which one party undertakes to perform certain work and takes a contract, and the other party, i.e. the customer undertakes to pay for this work after its completion.
Under it, the earnings of each employee are made dependent on the final results of the work of the entire team, section.
The collective piecework system makes it possible to make productive use of working time, widely introduce the combination of professions, improve the use of equipment, promote the development among workers of a sense of collectivization, mutual assistance, and strengthen labor discipline. In addition, a collective responsibility for improving product quality is created.
With the transition to this wage system, the division of work into “profitable” and “unprofitable” is practically eliminated, since each worker is materially interested in doing all the work assigned to the team.
The payment of workers under a collective piecework system can be made either using individual piecework rates, or on the basis of rates set for the team as a whole, i.e. collective rates.
It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the wages of each worker are determined on the basis of the rates for the work performed by him and the quantity of suitable products released from the assembly line.
When using collective piecework rates, the wages of a worker depend on the output of the brigade, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker, and the accepted method of distributing collective earnings.
The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall results of work.
There are two main methods of distributing collective earnings among the members of the brigade.
First method consists in the fact that earnings are distributed among the members of the team in proportion to tariff rates and hours worked.
The earnings of a brigade of workers is determined by multiplying the brigade piece rate per unit of output by the amount of work actually performed by the brigade:
If the team performs a variety of work, evaluated at different rates, then the total earnings of the team will be determined by the formula:
The notation here is the same as in the previous formula, and the index means specific view works and a specific price for this type of work.
Second– using the “coefficient labor participation". A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.
The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The greater the volume of products sold, the more efficiently the enterprise operates, therefore, wages are adjusted depending on the volume of production.
This system is used to manage the personnel of auxiliary workers, for workers with hourly wages.
A variation of the tariff-free wage system is contract system. In the contract form of hiring employees, payroll is carried out in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, consequences in case of early termination of the contract. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.
With time wages, the worker receives cash reward depending on the amount of time worked, however, due to the fact that labor can be simple and complex, low and highly skilled, wage differentiation is necessary, which is carried out using tariff systems. Elements tariff system:
- tariff rate - the absolute amount of wages for various groups and categories of workers per unit of time. The starting point is the minimum tariff rate, or the tariff rate of the first category. It determines the level of payment for the simplest work. Tariff rates can be hourly, daily;
- tariff scales - serve to establish the ratio of wages depending on the level of qualification. The totality of tariff categories and their corresponding tariff coefficients. The tariff coefficient of the lowest category is accepted equal to one. Tariff coefficients of subsequent categories show how many times the corresponding tariff rates are higher than the tariff rate of the first category.
Wage differentiation the workers are made depending on the complexity of the work performed and qualifications. It contains tariff categories and coefficients. It can be different depending on the type of production and type of enterprise. Basically, a six-digit grid is used, where the first category corresponds to the simplest jobs, that is, the lowest earnings, and the sixth to the highest.
Time wages have two systems: simple time wages and time wages - bonuses.
The wages of a worker simple time-based system is calculated as the product of the hourly (daily) tariff rate of a worker of a given category, (in rubles) by the hours worked in a given period (respectively, in hours or working days), i.e.:
At monthly the time wage of a worker is determined by the formula:
where is the monthly time wage of an employee, rub.;
- the number of working hours according to the schedule in a given month;
- the number of hours actually worked by the worker.
At time - premium system of remuneration, the employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work.
For managers, specialists and employees, a system of official salaries is used. Job salary - This is the absolute amount of wages set in accordance with the position held. Analytical calculations are needed, which can significantly increase the efficiency of setting a particular salary.
In addition to the tariff wages, the current legislation provides for various additional payments for deviations from normal conditions labor. Such surcharges include surcharges for work at night and overtime, weekends and holidays, temporary replacement of an absent employee, team leadership, for performing work requiring higher qualifications, class to drivers and others. The procedure for calculating various surcharges is different. The amounts and terms of payments are determined in the collective agreement.
1.4 Tariff wage system
The tariff system is a set of standards with the help of which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in the tariff system and, therefore, its main elements, are tariff scales and rates, tariff-qualification reference books.
The wage rate system is the most important tool for centralized wage regulation. It allows you to provide:
a) national economic unity in wages, the implementation of the principles of equal pay for equal work throughout society;
b) a comprehensive differentiation of the main part of wages and its final value in accordance with differences in complexity, severity, intensity, working conditions, and qualifications of workers;
c) a steady increase in wages based on a predominant increase in labor productivity.
With the help of the tariff system, sectoral and territorial regulation of wages takes place.
The tariff system has sufficient flexibility to stimulate not only the growth of the skills of workers and the retention of personnel in key areas of production, but also a direct increase in labor productivity by rationalizing production, combining professions, positions and functions, expanding service areas, introducing progressive norms and standards of labor costs, reducing management personnel.
For this purpose, systems of tariff surcharges and allowances for professional skills and high qualifications, combination of professions and performance of the established scope of work by a smaller number of employees, increased tariff rates for remuneration of multi-machine operators servicing an excess number of machines, units and apparatus, as well as for work that are normalized according to industry and inter-sectoral standards are applied.
The tariff system, like the whole organization of wages, does not remain unchanged. Scientific - technical and social progress of society, changing the conditions for the reproduction of the social product, industrial relations and labor forces necessitate periodic review of tariff rates and other elements of the tariff system.
The development of a tariff system at an enterprise can either be based on existing methodological and practical recommendations (i.e., use a single tariff scale for the public sector, industry and regional tariff systems reflected in the relevant tariff agreements), or develop its own factory (brand) tariff system.
The latter option is extremely laborious and requires high level qualifications of specialists - developers, knowledge of modern wage systems, construction rules, etc. At the same time, the specifics of production and labor, the position on the goods and labor market, and other factors are better taken into account.
The unified tariff scale is a scale of tariffication and remuneration for all categories of employees in the public sector. Each group of workers (from workers to the director) occupies the corresponding range of ranks in the unified wage scale. For example, the professions of workers are charged from 1st to 8th categories, technical performers for industry positions of employees - from 2nd to 5th categories, specialists - from 4th to 11th categories, managers - from 11th to 18th categories.
The unified tariff scale should provide for a higher inter-digit ratio in the lower ranks than in the higher ranks (see Table 1), for the purposes of social
protecting low-paid workers.
Differentiation of pay rates by categories is carried out in a single tariff scale only on the basis of the complexity of the work performed (job duties) and taking into account the qualifications of employees.
Accounting for wages of other factors of its differentiation (conditions, severity, intensity of labor, the significance of its areas of application, the results of labor) is carried out through other elements of the organization of wages, is carried out through other elements of the organization of wages.
Table 1
Unified tariff scale for remuneration of employees
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Pay grades |
Tariff odds |
An important element in the formation of a system of tariff rates for remuneration of workers are tariff scales.
The tariff scale is a set of tariff coefficients (labor complexity coefficients) that determine the ratios in wages of varying complexity. The tariff coefficient of the lowest category (simple or least complex types of work) is taken as a unit. The tariff coefficients of the subsequent categories show how many times the tariff rates corresponding to them are higher than the tariff rate of the first category.
Based on the tariff rate of the 1st category and the corresponding tariff coefficients, the tariff rate of any category of the grid is determined. If the tariff rates of all categories are set, then by dividing the tariff rate of each category by the tariff rate of the 1st category, the tariff coefficients of the corresponding categories are determined.
The relative increase of each subsequent tariff coefficient compared to the previous one shows by what percentage the level of payment for work (workers) of this category exceeds the level of payment for work (workers) of the previous category.
Elements of the tariff system are also district coefficients and a bonus to wages for work experience. They perform compensatory and stimulating functions.
Regional coefficients serve to equalize the conditions for the reproduction of labor in areas with different natural and climatic conditions, and allowances for seniority create advantages in remuneration for workers who are employed in sparsely populated and remote areas (the Far North and equivalent areas, as well as southern areas Far East and Siberia), which are important for the development of the country's economy, but are poorly provided with labor resources.
Sizes of district coefficients range from 1.1 to 2.0. Regional coefficients in their basis at each enterprise should not be lower than those provided by the government for individual regions. Their higher sizes at individual enterprises are due to their financial capabilities. Thus, through tariff rates of the 1st category, the company regulates differences in earnings by conditions, intensity, significance of labor, through tariff scales - by qualification, through regional coefficients of complexity of work performed - by the place of application of labor.
Tariff - qualification guide (TKS) or ETKS as normative document is intended for billing of works and workers. It is developed centrally and is mandatory for all enterprises. This allows you to follow the same approach to the billing of work and workers and officially mark the assigned category in the work book. The directory is also used to develop programs for training and advanced training of workers in the system of vocational education and directly in production.
All work in manufacturing industries National economy according to the qualification level, they are divided into 6 categories, with the exception of mechanical engineering and ferrous metallurgy (8 categories) and electric power industry (7 categories).
The qualification categories of workers are established by the general factory or shop qualification commission, which, guided by the requirements qualification characteristics, after checking the theoretical knowledge and practical skills of workers, sets them tariff categories in accordance with their qualifications and taking into account the work they perform.
This mechanism of wage regulation has a number of features. First of all, we are talking on a centrally approved minimum wage, which is intended to fulfill the role of social protection of the interests of enterprise workers, secondly, the rates and salaries calculated in this way should establish reasonable differences in the wages of workers whose work determines the acceleration of production development to the greatest extent and is of increased importance for society. It is also assumed that the solution of the issue of the levels of rates and salaries, as well as allowances, additional payments and bonuses, should be based on collectively contractual relations between owners (employers) and employees.
1.5 Tariff agreements and their role in wage regulation
Collective agreements are any written agreement regarding labor and employment.
The Law of the Russian Federation of March 11, 1992 "On collective agreements and agreements" clarifies this concept in relation to social - economic conditions our country. The collective agreement is called legal act governing labor, socio-economic and professional relations between the employer and employees at the enterprise, institution, organization.
The most important place in the collective agreement is occupied by the section devoted to wages of employees.
The solution of two interrelated tasks is connected with the organization of wages in the enterprise:
- guarantees of remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
- providing the employer (regardless of who acts in this capacity: the state, joint-stock company, private person, partnership, etc.) to achieve such a result in the production process that would allow him (the employer) to recover costs and make a profit.
Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, contributing to the development of relations social partnership between the main subjects of the market economy.
The main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are to ensure the necessary growth of wages while reducing its costs per unit of output and the guarantee of an increase in the wages of each employee as the efficiency of the enterprise as a whole increases.
Given that the organization of wages at the enterprise affects the interests of employers and employees, the main condition for their successful cooperation is that the parties have equal rights in resolving issues of wages.
In accordance with the current legislation, the state determines only the size of the minimum wage. All other issues of remuneration of specific employees are resolved directly at the enterprises. This procedure is enshrined in the Labor Code of the Russian Federation (Articles 80 and 81).
In a collective agreement, the level of the minimum wage may be higher than the legally established minimum wage, as well as higher than the sectoral minimum provided for by the sectoral tariff agreement, but cannot be lower than it.
The basis for establishing a particular level of wage or salary for an employee, additional payments of a compensatory, incentive nature and other payments is not a government decree or departmental decision, but a collective agreement concluded between the employer (owner or authorized person) and employees. Unilaterally, the employer cannot cancel, change this or that system of remuneration, if it is provided for in the collective agreement.
When developing at the enterprise its own conditions for remuneration in terms of tariff payment, the employer and representatives of workers, as already noted, should be guided by the relevant industry agreement. Specific payment rates - tariff rates, salaries, compensation payments - an enterprise can set even higher than that provided for in an industry agreement, based on its financial situation.
In the course of collective bargaining, the parties must come to an agreement on the establishment of guaranteed wages for workers of various qualification categories. The main tool for determining wage guarantees and at the same time organizing labor incentives is the tariff system.
All terms of remuneration of employees must be fixed in the collective agreement.
In the final version of collective agreements in the developed capitalist countries, the parties do not focus on the problem of minimum wages, since they already contain tariff rates and salaries established in absolute amounts and differentiated depending on qualifications. However, when discussing a tariff agreement, the parties inevitably face the question of determining lower wage limit.
The trade union is the party that develops the draft collective agreement and makes demands. Determining the level of requirements for wage increases, one should proceed from the cost estimate of the minimum consumer budget; the ability of the enterprise to master the minimum wage put forward as a requirement (i.e. the economic situation of the enterprise and the prospects for its development); the employment situation and the possible impact of wage increases; the strength of the trade union and the support of its demands by the employees of the enterprise.
The lower limit of the minimum wage in the enterprise is its value fixed in the sectoral or territorial-sectoral (if any) tariff agreement. Considering that the effect of these agreements applies to a large number of enterprises, the results of production - economic activity which differ significantly, it is quite obvious that the named value represents the lowest limit of the claims of the trade union of the enterprise.
To determine the level of the minimum wage in the enterprise, put forward as a requirement for the employer, one should proceed from the value of the minimum consumer budget (MPB), expressed in real purchase prices for the region at the time of negotiations. It should be emphasized that we are talking about a minimum consumer budget that satisfies the minimum needs of one worker of working age, not only in food and other essentials, but also in spiritual development. At the same time, prices that are actually in force at the present time and directly in the given territory, as well as the availability of conditions for the consumption of goods in state trade, should be taken into account (in the absence of such an opportunity, market trade prices are taken into account). The party representing the interest of the workers must keep in mind that the so-called physiological minimum, which is the basis for determining the state minimum wage by the government, does not even ensure the minimum reproduction of the labor force. It provides only the minimum acceptable physiological level of consumption, focused on the availability of certain stocks of food, clothing and other vital means of subsistence. The use of such a BCH is permissible only in a limited period of connection with an extreme situation. Its continued use leads to exhaustion and physical extinction of the workforce.
Of course, every enterprise is unlikely to be able to carry out qualified calculations of the cost of the minimum consumer budget. It is enough for the enterprise to use the calculations carried out by the regional bodies of state statistics. Even better, if such calculations are independently carried out by regional associations of trade unions and timely inform enterprises about changes in the cost of living in the region.
Taking into account the rather wide differentiation of wages at enterprises, which has developed as a result of price liberalization, it can be said in advance that for some enterprises the real cost of the MPB will be too high to establish a minimum wage, while others have long overcome this milestone. The last thing in negotiations should focus on the achieved level of wages.
Low-income businesses, on the other hand, should use the cost of the BCH as a starting point for subsequent bargaining. But already before the start of negotiations, the trade union must determine the lower limit of its demands, i.e. the level of remuneration to which he can agree after the opposing side, in the course of tariff negotiations, will express his arguments in favor of reducing the requirements of the trade union.
In order to conduct equal negotiations on the issues of wage regulation with the representatives of the employer, the trade union in anticipation of them must do a great job of collecting and analyzing the necessary economic information, calculate the funds necessary to introduce new wage conditions, identify and analyze the sources of their coverage, assess the real possibilities of the employer in raising wages to the required level and its possible consequences for the development of the enterprise.
An additional argument confirming the validity of the requirements put forward can be an analysis of the movement of wages, prices for consumer goods and services and financial indicators activities of the enterprise for the previous year, in other words, an assessment of changes in the standard of living of workers (their losses).
During negotiations, the level of wages is discussed, and the collective agreement reflects the level of wages, i.e. wages guaranteed to the employee in the performance of established labor standards or official duties, regardless of the results of the production and economic activities of the enterprise. At the same time, trade unions are interested in ensuring that the share of wages protected by the collective agreement is as high as possible.
Wages can be considered reliably protected by the agreement (if they are at a sufficient level), if the share of the wage rate is 70-75%. Of course, in today's unstable situation of general insecurity, the issue of tariff guarantees may seem secondary. It seems, however, that neglecting it can have negative consequences not only in the current period, but also in the long term: the manager may develop a habit and, in a stable economic situation, improve the situation of the enterprise at the expense of employees.
Simultaneously with the determination of the minimum, a trade union or other representative body authorized by employees proposes a differentiation of tariff terms of payment: tariff scales, official salary schemes and other systems for the ratio of remuneration for workers of various professional and qualification groups. Solving the issue of differentiating tariff terms of payment is no less important than establishing a minimum wage, since both the reproductive and stimulating role of wages also depend on it.
Differentiation of tariff conditions can be built in the form of a single tariff scale (ETC), on which all qualification categories workers, professionals and managers.
By presenting a scheme for the formation of the basic salary in accordance with the complexity of the work performed and the qualifications of the employee, ETC serves as a means of ensuring social justice and the implementation of the principle of equal pay for equal work, regardless of its field of application. At the same time, it creates social protection for employees, since it guarantees a certain level of payment, taking into account the complexity of the functions performed and the qualifications of the employee.
For employers, the ETC serves as a clear guide to possible trends in the labor market. Knowing the ratios of the wages of various categories of workers and their qualification levels accepted in society, they will more easily find the most rational options for generating wages to attract and retain the most productive workers, to stimulate high labor efficiency, and also to calculate
production costs.
The main task of the ETC is to regulate the conditions of remuneration on the basis of a single, comparable assessment of its complexity, to eliminate all existing deformations and prerequisites for discrimination of certain professional groups of workers. The fundamental principles of building ETC are aimed at this:
- coverage by a single tariff scale for all types of activities;
- grouping of professions of workers, positions of employees on the basis of the commonality of the functions performed;
- assignment to the ETC categories of occupations of workers and positions of employees on the basis of taking into account the complexity of the functions performed.
The choice of the type of increase in tariff coefficients (progressive, uniform, regressive) is important. The uniform increase in coefficients, which is more often used in practice, is the most objective and rational, since it stimulates employees to continuously improve their skills, without at the same time contributing to a significant gap in pay from low- and medium-skilled workers. However, during periods of crisis, when there is a sharp decline in production, significant financial difficulties arise, unemployment increases and many social problems become aggravated, a temporary deviation from the principle of an equal relative increase in tariff coefficients is possible. In such a situation, the choice of the type of ratios should be consistent with financial capabilities and the tension of the social situation. This can be a type of absolute increase in rates with a relative decrease in odds, or an equal relative increase in odds up to a certain threshold, after which regression begins.
Compensation and incentives for especially talented and efficient workers can be carried out with this variant of ratios through individual forms of payment, incentive systems that are purposeful.
If an enterprise chooses the 18-digit ETC of the public sector as the basis for organizing wages, then it can, at its discretion, either use it without change or adjust the distribution of various categories of workers by qualification categories, the number of such categories. Thus, their own priorities in the remuneration of certain professional groups of workers can be created.
Along with the preservation of traditional payment systems at most enterprises,
based on tariff rates and salaries, in new structures - joint-stock companies, cooperatives, partnerships, etc. - more and more non-traditional forms of organization of remuneration began to appear. Such systems, as a rule, are developed directly at enterprises, having first passed experimental testing, and then they are included in a collective agreement for practical use.
Analysis non-traditional systems wages shows that the employee's earnings are put, as a rule, in complete dependence on the final results of the work of the labor collective. Therefore, the use of such systems is advisable where the labor collective is fully responsible for the results of work.
The collective agreement also contains the amounts and conditions for the payment of additional payments and allowances of a compensatory and incentive nature to the basic salary.
When concluding a collective agreement, the norms of additional payments for working conditions are established based on the socio-economic severity of this problem at the enterprise (namely: the number of jobs with unfavorable working conditions, their provision with workers necessary qualifications, technical and organizational opportunities to reduce jobs with unfavorable conditions, the ratio of the wage levels of workers employed in hard and hazardous work with the average wage at the enterprise as a whole), as well as the financial capabilities of the enterprise to provide a higher level of compensation payments.
Due to the need to take into account a wide range of features related to working conditions, the enterprise may adopt various options for establishing compensation payments for this factor.
Similar approaches and options may be taken with regard to other guarantees and indemnifications. For example, the allowance for the mobile nature of labor may also be set at the same absolute rate for all workers, regardless of their qualifications.
The collective agreement also reflects the forms and systems of wages, the procedure for indexing wages. The choice of payment system is the prerogative of the employer. The management of the enterprise, based on the tasks for the production of products, the requirements for its quality and delivery time, the ability of employees to influence the implementation of existing production reserves, taking into account professional qualifications and other features, develops specific payment systems and proposes them for inclusion in the collective agreement. The trade union may not agree with the proposed systems if they require excessive intensification of labor and threaten to harm the health of the worker.
1.6 Foreign experience of remuneration
Democratization public life, transition to market relations, expansion of rights and independence labor collectives in economic activity, including the choice and development of their own models of wages, not only do not exclude the regulation of wages at different levels, but also increase its need. Otherwise, serious social conflicts are possible, further imbalance of the mass of commodities and money circulation, and a decrease in the standard of living of the population. What should be the mechanism for regulating wages in modern conditions?
In this regard, the experience of foreign countries, the so-called classical market (USA, France, Germany, Sweden and Japan).
The main forms of wage regulation there are:
- state regulation - the establishment of a minimum wage, the maximum size of its growth during inflation, tax policy;
- collective bargaining regulation at the national and sectoral levels - on a contractual basis between the government, industry leaders and trade unions, the general procedure for indexing incomes, forms and systems of wages, the size of one-time increases in its level, social payments and benefits (including unemployment benefits) are determined;
- corporate collective agreements - firms set the size of tariff rates and salaries, additional payments and allowances, approve a system of profit sharing, and so on;
- labor market - determines the average wage, etc.
All of these forms are closely interconnected, interact and influence each other, creating a single mechanism for regulating wages.
Russia is gradually adopting the experience of wages in Western countries.
1.7 Composition and structure of the enterprise payroll
The payroll fund (WFP) is one of the key indicators plan for labor, and includes the amount of wages accrued by the enterprise, regardless of their source of financing.
The wage fund includes: all amounts of wages accrued by the enterprise in monetary form for hours worked and not worked, incentive bonuses and allowances, compensation payments related to work, bonuses and one-time incentive payments, as well as payments for food, housing, fuel.
The following are subject to inclusion in the payroll:
1. Payment for hours worked (basic salary):
1.1. Wages accrued to employees at tariff rates and salaries for hours worked - this is the tariff payroll fund.
The payroll fund for the tariff is determined by the formula:
where is the hourly wage rate for a worker of the i-th category, rub.;
- the list number of workers of the i-th category, people;
- annual effective working time fund of the 1st working i-th category, hour.
1.2. Incentive surcharges and allowances to tariff rates and salaries for professional skills, combination of professions, etc., are determined in accordance with the Regulations on remuneration adopted by the enterprise.
1.3. Bonuses and remuneration of a regular or periodic nature:
where is the coefficient taking into account bonuses, %
1.4. Compensation payments related to the mode of work and working conditions:
a) additional payment for work in harmful or dangerous conditions and heavy work;
b) extra pay for working at night. Night time is considered from 8 pm to 8 am, for every hour night work surcharge is set in % of the hourly tariff rate.
Extra pay for night work:
where is the coefficient of additional payments for work at night, shares of units;
– hourly wage rate for a worker of the i-th category, rub.;
- the list number of workers of the i-th category, working at night
time, people;
- annual effective fund of working hours worked at night
time for 1 worker of the i-th category, hour.
c) payment for work on weekends and holidays is carried out at a double rate:
where is the hourly wage rate for workers of the i-th category on holidays, rubles;
- the list number of workers of the i-th category, working on holidays
days, people;
- annual effective fund of working time of the 1st working of the i-th category,
working on holidays, hour.
d) payment for overtime work, additional payments for processing the average monthly norm of working time is carried out in the amount of 50% of the hourly tariff rate.
Surcharges for processing the average monthly norm of working time:
where is the coefficient of the hourly tariff rate, shares of units;
- the list number of workers of the i-th category, working overtime,
- the annual volume of processing of 1 worker of the i-th category, hour.
e) payments due to regional regulation of wages according to regional coefficients, northern allowances.
Basic wage fund, taking into account regional coefficients and northern allowances:
1.5. Remuneration of skilled workers, managers, specialists of enterprises and workers not released from their main job and involved in training, retraining and advanced training.
1.6. Pay for special breaks.
1.7. Remuneration of labor of persons employed part-time.
1.8. Payment of the difference in salaries during temporary substitution.
1.9. Remuneration of employees not on the payroll.
2. Payment for hours not worked in accordance with the law:
2.1. Payment for annual and additional holidays.
2.2. Payment for study holidays.
2.3. Payment of additional vacations provided under the collective agreement to employees.
2.4. Payment for preferential hours for teenagers.
2.5. Payment to employees to donors for the days of examination, blood donation and subsequent rest.
2.6. Payment for forced absence.
2.7. Payment for downtime through no fault of the employee.
2.8. Payment for the period of training of employees aimed at advanced training.
2.9. Amounts paid by the enterprise for unworked time to employees forced to work part-time at the initiative of the administration.
2.10. Remuneration of labor of employees involved in the performance of state or public duties.
3. One-time incentive payments:
3.1. One-time bonuses regardless of the sources of their payment.
3.2. Remuneration based on the results of work for the year, for the length of service.
3.3. Material aid.
3.4. The value of shares given to employees free of charge as incentives or incentives for the acquisition of shares.
3.5. Other one-time incentives, including the value of gifts.
3.6. Cash compensation for unused vacation.
3.7. Additional payments when granting annual leave in excess of vacation amounts
4. Payments for food, housing, fuel:
4.1. The cost of food and products provided free of charge to employees of certain sectors of the economy in accordance with the law.
4.2. Payment of full or partial cost of food, providing it at reduced prices or free of charge in excess of what is required by law.
4.3. The cost of free housing and utilities provided to workers in certain sectors of the economy in accordance with the law.
4.4. The cost of fuel provided to employees free of charge.
4.5. Funds for reimbursement of expenses for employees to pay for housing in excess of those provided for by law.
Under the system of remuneration is understood the method of calculating the amount of remuneration payable to employees of the enterprise in accordance with the labor costs they have incurred or according to the results of labor. Enterprises independently develop and approve the forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by management as guidelines for accounting for wages depending on the professions, qualifications of employees, and the complexity of the conditions of the work performed.
Forms of remuneration, depending on the amount of labor and time, are divided into two main groups (Article 83 of the Labor Code of the Russian Federation).
Time wage applies to all categories of workers. Time wages are paid per unit of time (usually an hour of work) in accordance with the tariff rate. The main document in calculating the earnings of a time worker is the time sheet. In this case, the accountant needs to know the amount of time worked and the tariff rate of each employee.
The wage fund of workers who are on a time-bonus wage system can be calculated using the formula:
where is the coefficient that takes into account premiums, shares of units;
- district coefficient, shares of units;
- coefficient taking into account northern allowances, shares of units.
With piecework pay prices are determined based on the established categories of work (how difficult this particular work is considered), tariff rates and production rates (or time standards).
The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output. It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time norm in hours or days.
In this case, it is necessary to proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee should have the same rates as a lower-skilled employee if he copes with the work).
Piecework rates do not depend on when the assessed work was performed - day, evening or night, as well as overtime work - there are special types of surcharges to take into account these factors of work.
The average salary of employees as a whole for the enterprise is calculated based on the wage fund of employees on the payroll:
where is the wage fund of employees on the payroll, thousand rubles;
– average number of employees, pers.
PRACTICAL PART
2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN"
2.1 Brief description of the organization
Open Joint Stock Company "Northern Trunk Oil Pipelines" (JSC "SMN") is a link in the unified oil transportation system of JSC "AK" Transneft ", connecting the oil-producing region in the north of the European part of Russia with the center of the country.
Open Joint Stock Company "Northern Main Oil Pipelines" was established on April 19, 1973 as part of USZMN (Administration of the North-Western Main Oil Pipelines), as the "Ukhta Regional Oil Pipeline Administration" (Ukhta RNU), serving the oil pipelines "Usa - Ukhta" with a length of 409.1 km and "Ukhta - Yaroslavl" with a length of 1132.875 km.
In accordance with the Decree of the President of the Russian Federation of November 17, 1992 No. 1403 “On the specifics of privatization and transformation into joint-stock companies state enterprises, production and research and production associations of the oil, oil refining industry and oil products supply " Production Association of the Northern Trunk Oil Pipelines was transformed into the Open Joint Stock Company "Northern Trunk Oil Pipelines".
Legal address: 169300, Russian Federation, Komi Republic, Ukhta, A. Zeryunov Avenue, 2/1.
JSC "SMN" has the following branches:
- Usinsk Regional Oil Pipeline Administration (Usinsk RNU)
Location: 169706, Russian Federation, Komi Republic, Usinsk, headquarters.
- Ukhta Regional Oil Pipeline Administration (Ukhta RNU)
- Vologda Regional Oil Pipeline Administration (Vologda RNU)
Location: 165391, Russian Federation, Kotlas district, Arhangelsk region, p. Privodino.
- Workshop of technological transport and special equipment (TsTTiST)
Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline.
- Base of production and technical maintenance and equipment assembly (BPTOiK)
Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline, BPTOiK.
The main activities of the Company are:
- transportation of oil through the system of main pipelines;
- oil storage;
- shipment of oil from loading points, delivery for export;
- operation of main oil pipelines, tank farms and pumping stations, equipment;
- implementation of work on capital construction, overhaul, technical re-equipment, reconstruction, diagnostics of MP facilities;
App. 1 shows the organizational structure of the management apparatus of JSC "SMN", and in app. 2 production structure of the enterprise.
The control apparatus is subordinated to three regional oil pipeline departments (RNU) - Usinsk OPD, Ukhta OPD and Vologda OPD, which ensure the technological readiness of the entire complex of equipment and the linear part on the fixed sections of the oil pipeline in order to ensure uninterrupted oil intake from the fields and supply oil to consumers in the volumes stipulated by the assignments.
2.2 Composition and structure of staff
All employees of the oil transportation system are divided into the following categories of employees:
- workers;
- managers and engineering and technical workers (ITR) - workers directly related to the technical management of the production process;
- employees - employees who perform the functions of accounting, supply, marketing, etc. and are not directly related to equipment and production technology.
The number of employees of OAO Severnyye OPP is regulated in accordance with the “Standards for the number of workers and employees of subdivisions of the AK Transneft system”.
These standards are designed to ensure the regular placement of employees of JSC "Severnye OPP".
The headcount standards were developed for the facilities, types of work and subdivisions of OAO Severnyye OPP, they provide for the payroll number of employees, taking into account the creation of normal working conditions, ensuring labor safety and protecting the health of workers, as well as shift maintenance of oil trunk transportation facilities.
The number calculated according to the standards is the maximum. If as a result the best organization labor, production and management, the actual number of employees is less than the normative one, and at the same time, the high-quality performance of the specified volumes of work is ensured in the absence of violations of labor protection requirements, safety regulations and fire safety, then the actual number should not increase to the standard value.
The names of positions and professions of these standards are given in accordance with the current All-Russian classifier occupations of workers, positions of employees and wage categories (OKPDTR), put into effect by the Decree of the State Standard of Russia dated December 26, 1994 No. 367 (with subsequent amendments and additions), the Unified Tariff - qualification handbook jobs and professions of workers.
The norms for the number of workers of main oil pipelines have been developed taking into account the rational organization of jobs, sites, services, and industries.
This is ensured by the use of brigade forms of labor organization, rational layout of the workplace and equipping it with modern types of office equipment, timely financial technical supply and transport support, the use of advanced techniques and methods of work.
The dynamics of the composition and structure of the personnel of OAO SMN for 5 years is shown in Table. 2.
table 2
Dynamics of the number of personnel of OJSC "Northern oil pipelines"
|
Staff enterprises |
01/01/2004 |
01/01/2005 |
Change 2004 to 2003, |
||||||
|
1. Workers |
|||||||||
Continuation of the table. 2
|
2. Leaders |
|||||||||
|
3. Specialists |
|||||||||
|
4. Employees |
|||||||||
|
Total: |
As of January 1, 2005, the total number of employees of OJSC Northern Trunk Oil Pipelines amounted to 2,653 people. In 2004, the number of the Company's personnel changed significantly. The total number of employees of the enterprise in comparison with 2003 increased by 7,2 % or for 178 people. From the categories of personnel it can be seen that the increase in the number is observed to a greater extent due to the increase in managers, specialists and workers. These changes are due to an increase in the staff due to the reorganization of linear production - dispatching stations (LPDS) into regional oil pipeline departments (RNU) and the commissioning of a new ABK.
An analysis of the composition of the employees of JSC "SMN" showed that in 2003, compared with 2002, the number of employees of the enterprise was replenished by 178 people, of which 127 people. - men and 51 people. - women. Taking into account the specifics of oil pipeline transport, men have the largest share of the workforce at the enterprise - 77.7%.
The age structure of the personnel of OAO SMN is shown in fig. 2.
Rice. 2. Age structure of personnel
In recent years, the influx of young people to the enterprise has increased. As of January 1, 2005, the number of young people under the age of 30 was 771 people (29.1% of the total number of employees of the Enterprise, in 2003 - 687 people). The number of employees aged 50 years and over is 14% of the total number of employees of 371 people (in 2003 - 324 people or 13% of the total number of employees).
Technico - economic indicators the operation of the oil and gas transportation system largely depends on the qualification level and efficiency of the use of personnel, on the level of their knowledge, professional training, and creative activity.
2.3 Frame movement analysis
Personnel movement analysis is carried out on the basis of the following coefficients:
1. The recruitment rate is the ratio of the number of employees hired for the analyzed period to the average headcount for the same period.
2. Attrition rate - the ratio of the number of employees dismissed for all reasons for the analyzed period to the average headcount for the same period.
3. The coefficient of total turnover is equal to the ratio of the total number of hired and retired employees to the average number for the period under review.
The dynamics of the movement of personnel is presented in Table. 3.
Table 3
Personnel dynamics
|
Indicators |
Change, |
||
|
Number at the beginning of the year, people |
|||
|
Received, man. |
|||
|
Dropped out during the year, pers. |
|||
|
Consisted at the end of the year, pers. |
|||
|
Average headcount, pers. |
|||
|
Personnel acceptance rate, % |
|||
|
Retirement rate, % |
|||
|
Total turnover ratio, % |
According to Table. 3 shows that the number of employees hired during 2004 compared to 2003 increased by 53 people, and the number of retired employees during 2004 increased by 46 people. This can be explained by the new personnel policy of the enterprise.
In the context of the reorganization of OJSC "Northern oil pipelines", the issues of practical application modern forms of personnel management, allowing to increase the socio - economic efficiency of production. In this regard, the company begins to revive work with personnel, which today is at the stage of searching for the most appropriate methods of working with personnel in this direction. For this purpose, the experience of other organizations of the fuel and energy complex is being studied.
The turnover ratio on admission in 2004 decreased by 0.2% compared to 2003, while the turnover ratio on disposal practically remained at the same level. The overall turnover ratio decreased by 0.1%.
2.4 Description of the forms and systems of remuneration operating at the enterprise
JSC "Northern oil pipelines" applies tariff system wages, form of payment time - premium.
The formation of the system of remuneration of employees of the enterprise is carried out on the basis of the “Regulations on the remuneration of employees of OJSC “Northern oil pipelines”.
"Regulations on remuneration" is determined by:
- wage;
- bonuses for production results, remuneration based on the results of work for the year, allowances for tariff rates and salaries, remuneration for length of service;
- compensatory payments related to the regime, working conditions:
a) regional and northern allowances;
b) for continuous work experience in the northern regions;
c) additional payments for working conditions;
d) extra pay for night work;
e) allowances for the mobile nature of work, etc.
The Regulation is aimed at improving the wage system based on the Basic Unified Tariff Scale (BETS) (see Table 4).
The tariff rates and official salaries given in BETS are reviewed in the manner and within the time limits specified in the tariff agreement.
The distribution of positions and professions of employees of organizations by salary levels is carried out in accordance with the Classifier of Professions and Positions of Employees, Specialists and Managers.
2.5 Calculation of the payroll structure for 2004
1. Pay for hours worked
1.1. Calculation of wages at tariff rates and salaries:
- workers
- specialists
1.2. The amount of the bonus for the main results of the economic bonus:
- workers
- specialists
1.3. Allowances, allowances.
Working hours and working conditions.
1.3.1.1. Payments due to regional regulation of wages:
- regional coefficient:
- workers - 37673 thousand rubles;
- specialists - 46734 thousand rubles
- northern allowance:
- workers- 67326.1 thousand rubles;
- specialists- 77859.8 thousand rubles.
1.3.1.2. Surcharges for work in harmful or dangerous conditions and heavy work.
- workers-342.6 thousand rubles;
- specialists- 0 thousand rubles.
1.3.1.3. Extra pay for night work:
- workers
- specialists
1.3.1.4. Extra pay for irregular working hours.
- workers- 335.7 thousand rubles;
- specialists- 0 thousand rubles.
1.3.1.5. Payment for work on weekends and holidays is carried out at a double rate:
- workers
- specialists
1.3.1.6. Overtime pay:
- workers
- specialists
1.3.1.7. Allowance for shift work.
- workers- 1658.6 thousand rubles;
- specialists- 726.6 thousand rubles.
1.3.1.8. Other payments:
- workers- 828 thousand rubles;
- specialists- 0 thousand rubles.
Tariff rates and salaries are shown in Table. 5.
Table 5
Surcharges and allowances, (thousand rubles)
|
Name of indicator |
Specialists |
||
|
Bonuses for excellence |
|||
|
Premiums for excellence (drivers) |
|||
|
Additional payments for combining professions |
|||
|
Surcharges for expanding service area |
|||
|
TOTAL: |
2396 , 1 |
- workers- 898 thousand rubles;
- specialists- 3502.8 thousand rubles.
Basic wage fund, taking into account the regional coefficient and northern allowances:
- workers
- specialists
Total basic salary: - for workers = 244022.3 thousand rubles;
- from specialists = 288,000.1 thousand rubles.
2. Payment for hours not worked
2.1. Vacation pay:
- workers
where is the duration of the vacation, days
- specialists
2.2. Other payments.
- workers- 10845.5 thousand rubles;
- specialists- 16003 thousand rubles.
3. Lump sum incentive payments
3.1. Compensation at the end of the year.
- workers- 20130 thousand rubles;
- specialists- 19066 thousand rubles.
- workers- 8631.9 thousand rubles;
- specialists- 10565.2 thousand rubles.
- workers- 4256.7 thousand rubles;
- specialists- 4766 thousand rubles.
Total wage fund: - for workers = 328462.5 thousand rubles;
- from specialists = 379537.6 thousand rubles.
Average annual salary:
- 1 worker
- 1 specialist
Average monthly salary:
- 1 worker
- 1 specialist
To consider the dynamics of wage bill in 2004 compared to 2003, in Table. 6 we will present the data on payroll in 2003.
In table. 7 shows the payroll in 2004.
Table 6
Payroll in 2003, (thousand rubles)
Continuation of the table. 6
|
activities |
|||
|
1.3. Surcharges, allowances, total |
|||
|
including |
|||
|
1.3.1. Compensation related to working hours and working conditions |
|||
|
allowance) |
|||
|
and hard work |
|||
|
Overtime pay |
|||
|
Other payments |
|||
|
1.3.2. Incentive bonuses and allowances rates and salaries |
|||
|
1.4. Compensation for unpaid workers |
|||
|
2.1. Vacation pay |
|||
|
2.2. Other payments |
|||
|
3.2. Financial assistance to all employees |
|||
|
3.3. Other lump sums |
|||
Table 7
Payroll in 2004, (thousand rubles)
|
Name of indicator |
Including |
||
|
Specialists |
|||
|
Average headcount, people |
|||
|
Salary fund |
708000,1 |
328462,5 |
379537,6 |
|
including: |
|||
|
1. Pay for hours worked |
|||
|
1.1. Salary based on rates and salaries |
|||
|
1.2 Award for the main results of economic activities |
|||
|
1.3. Surcharges, allowances, total |
|||
|
including |
|||
|
1.3.1. Compensation related to working hours and working conditions |
|||
|
Payments due to district regulation wages (district coefficient + northern allowance) |
|||
Continuation of the table. 7
|
Surcharges for work in harmful or dangerous conditions and hard work |
|||
|
Extra pay for night work |
|||
|
Extra pay for irregular working hours |
|||
|
Pay for work on weekends and holidays |
|||
|
Overtime pay |
|||
|
Shift work allowance |
|||
|
Other payments |
|||
|
1.3.2. Incentive bonuses and allowances rates and salaries |
|||
|
Bonuses for excellence |
|||
|
Premiums for excellence (drivers) |
|||
|
Additional payments for combining professions |
|||
|
Surcharges for expanding service area |
|||
|
1.4. Compensation for unpaid workers |
|||
|
2. Payment for hours not worked |
|||
|
2.1. Vacation pay |
|||
|
2.2. Other payments |
|||
|
3. Lump sum incentive payments |
|||
|
3.1. Annual performance bonuses |
|||
|
3.2. Financial assistance to all employees |
|||
|
3.3. Other lump sums |
|||
|
Average monthly salary of 1 employee |
The payroll fund in 2004 increased by 29.04% compared to 2003. This happened due to the indexation of wages and an increase in the number of employees.
The share of the wage fund of workers in the total wage fund in 2004 decreased by 1.84% compared to 2003, while the share of the wage fund of specialists increased. This is due to the redistribution of income between specialists and workers.
The composition and structure of the enterprise payroll By annual report 1 - T, which includes not only the wage fund at the expense of cost, but also payments at the expense of funds provided in the estimate of social and hospitality expenses for 2003-2004. present in the table. 8 and visualize in Fig. 3 and 4.
Table 8
The composition of the payroll
|
Name of articles |
FZP in 2003 |
FZP in 2004 |
|||
|
For 1 employee (per month), |
For 1 employee (per month), |
||||
|
1. Salaries and tariffs |
|||||
|
2. District coefficient and northern allowance |
|||||
Continuation of the table. 8
|
3. Prize for the main results of households. activities |
|||||
|
4. Reward at the end of the year |
|||||
|
5. Surcharges and allowances |
|||||
|
6. One-time incentive awards |
|||||
|
7. Other payments |
|||||
|
Total payroll |
548655,5 |
708000,1 |
Rice. 3. The structure of the payroll at OAO Severnyye OPP for 2003
Rice. 4. The structure of wages and salaries in JSC "Northern oil pipelines" for 2004
An analysis of the wage bill over the years shows that the structure of the wage bill has not undergone significant changes and has remained at the same level.
2.6 Calculation of the share of labor costs in the cost of production
The cost structure of the enterprise by economic elements is presented in Table. 9.
Table 9
Dynamics of the cost structure for oil pumping by economic elements
|
Cost elements |
absolute change, |
Growth rate, % |
||||
|
1. Material costs - Total |
||||||
|
including: |
||||||
|
materials |
||||||
|
Fuel |
||||||
|
Oil for own needs |
||||||
|
Gas for own needs |
||||||
|
2. Energy costs |
+ 145994 |
|||||
|
El./energy |
||||||
|
Thermal energy |
||||||
|
3. Wage Fund |
+ 166891 |
|||||
|
4. Unified social tax |
||||||
|
5. /Depreciation/ amortization |
||||||
|
6. Other costs - total |
+ 204131 |
|||||
|
including: |
|
|
|
|
|
|
|
Overhaul |
||||||
|
Communication services |
||||||
|
Transport services |
||||||
|
Security Services |
||||||
|
Land payment (rent) |
||||||
|
Personnel training |
||||||
|
Expenses for MN diagnostics |
||||||
|
Insurance costs |
||||||
|
Leasing payments |
||||||
|
Others Other |
||||||
|
TOTAL costs |
+ 717466 |
|||||
|
7. Taxes as part of s / s |
||||||
|
TOTAL costs |
+ 718729 |
|||||
payroll fund:
where is the wage fund calculated in paragraph 2.5.;
– payments of a social nature and social benefits and compensations
(included in the "non-operating expenses")
2.7 Evaluation of the effectiveness of the use of funds for wages in 2004
Indicators of the effectiveness of the use of the payroll fund are presented in table. 10.
Tables 10
|
Index |
Deviation, |
|||
|
Revenues from sales products |
||||
|
Net profit |
||||
|
Salary fund |
||||
|
Revenue attributable to 1 ruble salary |
||||
|
The amount of net profit per 1 ruble salary |
In 2004, the performance indicators for the use of labor remuneration decreased markedly compared to 2003. This happened as a result:
- reducing the tariff for oil transportation;
- increase in the cost of production.
To obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its payment. If this principle is not observed, then there is an overexpenditure of the salary fund, an increase in the cost of production and a decrease in the amount of profit.
To characterize the relationship between the growth rates of labor productivity and average wages, the lead coefficient is calculated:
where - the growth rate of the average annual output of 1 employee,%;
- the growth rate of the real average annual wages of 1 employee, %.
Due to the fact that annual inflation is 15%, in 2004 the real average annual salary of an employee of the enterprise will be
The calculated advance coefficient shows that the growth of the average annual wage corresponds to the growth of the average annual output. The value of this coefficient, although not positive, tends to its normative value.
To determine the amount of savings or overspending of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, you can use the following formula:
In our case, the higher rates of wage growth compared to the growth rate of labor productivity contributed to the overspending of the wage fund in the amount of 110,606.3 thousand rubles.
CONCLUSION
At this enterprise, a time-based - premium form of remuneration is used. First of all, this is due to the fact that the role of labor resources at the enterprise cannot affect the increase in output (volumes of transported oil), due to strict regulation production processes, that is, ensuring the uninterrupted reception of oil from oil producing enterprises, pumping and delivering it to consumers in accordance with transportation agreements concluded with oil producers
JSC "Northern oil pipelines" is a socially oriented enterprise. For the time actually worked, the employee receives a bonus in addition to the basic salary. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work. The average salary of employees in OAO SMN is one of the highest in the Komi Republic.
Dynamics of payroll for 2003-2004 showed that it grew by 29.04% and amounted to 708,000.1 thousand rubles. This happened due to the indexation of wages and an increase in the number of employees. The share of the wage fund in general estimate costs for 2 years has not changed and amounted to 21.3% in 2004.
The growth rate of wages outpaces the growth rate of labor productivity, which is a negative point. In this regard, in 2004 there was an overexpenditure of the wage fund in the amount of 110,606.3 thousand rubles.
- the department of labor and wages must ensure an accurate calculation of the remuneration of each employee in accordance with the quantity and quality of labor expended;
- not to allow wage growth to outpace labor productivity growth;
- analyze the labor market (supply and demand) and, accordingly, adjust the wages of employees of your enterprise;
- for the purpose of social protection of low-paid workers, the tariff scale should provide for a higher inter-category ratio in the lower ranks than in the higher ranks;
- carry out periodic revision of tariff rates and other elements of the tariff system.
REFERENCES
1. Artamonova G.A., Protchenko T.A. Workshop on the economics of production: Textbook. - Ukhta: UII, 1995. - 57 p.
2. Economics of the enterprise: Textbook / V.P. Volkov, A.I. Ilyin, V.I. Stankevich and others; Under. ed. A.I. Ilyina, V.P. Volkov. - M .: New knowledge, 2003 - 677 p. - (Economic Education)
3. Savitskaya G.V. Analysis of the economic activity of the enterprise - 4th ed., Revised. and additional - Minsk: LLC "New Knowledge", 1999. - 688 p.
4. Zaitsev N.L. Economics of the organization. - M .: "Exam", 2000 - 768 p.
5. Enterprise Economics: Textbook for universities / Ed. Prof. V.Ya. Gorfinkel, prof. V.A. Shvandar. - 3rd ed., revised. and additional – M.: UNITI - DANA, 2002. – 718 p.
The wage fund includes the costs associated with the payment of salaries. This is one of the key areas for spending the company's funds. Therefore, the state of the fund must be constantly in the field of view of management. Analysis of spending will allow you to quickly identify problems, eliminate them, optimize all processes.
What is a wage fund
The payroll fund is a set of funds spent on the payment of salaries, bonuses, allowances, additional payments, vacation pay, compensation transfers. The fund also includes funds that are only planned for spending.
Analysis of costs is necessary to establish their structure, proportional relationship. For example, the ratio with the indicator of labor efficiency. Based on the research, it is possible to identify expected trends and build an effective wage system.
The tasks of the analysis of the wage fund
Payroll analysis involves the following goals and objectives:
- Identification of the relationship between the current indicator of the fund and past / planned indicators.
- Establishing deviations and determining the causes of their occurrence.
- Establishment of the ratio of the dynamics of growth in labor productivity, productivity growth and the size of the fund.
- Discovery of reserves for payments.
- Finding methods to reduce costs.
- Establishing the degree of justification of the forms and systems of remuneration used.
- Study of the dynamics of growth or decrease in wages.
- Establishing the effectiveness of the bonus schemes used.
- Creation of a system of systematic control over the measure of labor.
- Formation of ways to prevent deviations from standard values.
FOR YOUR INFORMATION! The analysis is carried out on the basis of documentation. For example, it can be accounting, statistical reporting and information from the personnel department.
Who analyzes the fund
Responsibility for the analysis of the payroll may be assigned to different persons. If the company is very small, the head or chief accountant can do the work. If this is an extended production, the activity can be entrusted to these employees:
- Economist.
- Analytics.
- HR Specialist.
Control over the activities of a specialist can be entrusted to representatives of the accounting department.
Features of the definition of payroll
Various methods are used to determine the size of the fund. First you need to set the actual size of the payroll. To solve this problem, you can use these methods:
- Determining the size of the fund for the previous period.
- The summation of all relevant indicators that are contained in the financial statements.
The values that are included in the payroll are specified in article 255 of the Tax Code of the Russian Federation. In particular, these are four components:
- Pay for hours worked.
- Payment for unworked time (for example, vacation pay, payment for the period of forced downtime).
- One-time payments (premiums).
- Transfers for food, housing, professional expenses (for example, gasoline).
The payroll includes allowances for processing, compensation for harmful working conditions, the cost of goods that were provided as payment in kind. Salary expenses are accounted for on account 70. Its balance is recorded in the order journal No. 10.
How is the payroll analysis carried out?
The analysis is carried out in several directions. The main ones are horizontal and vertical analysis.
Horizontal Analysis
Horizontal analysis provides tracking of salary expenses in dynamics. This compares the data for the past and current period. If more extensive information is needed, it makes sense to compare the current period with several previous periods. Such an analysis serves these purposes:
- Establishment of factors affecting the increase or decrease in spending on wages.
- Comparison of real expenses and expenses that are included in the estimate.
The last task is relevant for budgetary subjects.
Vertical Analysis
With vertical analysis, the ratio of payroll to other indicators is established. The procedure allows you to solve these problems:
- Payroll per employee.
- Determination of revenue from the sale of products and services per ruble of labor costs.
- Establishment of profit per ruble of labor costs.
What should be correlated with what? It all depends on the specific task. For example, you can divide the total payroll funds by the number of employees. Vertical Analysis carried out within one reporting period.
How is the analysis of existing deviations performed?
The first task in the analysis of the payroll is to establish deviations. This is needed for the following reasons:
- Finding reasons for discrepancy with the plan.
- Elimination of all factors that influence the occurrence of deviations.
To establish deviations, it is required to correlate the current payroll indicators with the previous ones. This formula is used for calculations: AO = FFOT - PFOT.
- AO is the absolute level of deviations.
- FFOT - the actual level of PHOT.
- PFOT is the planned value of PFOT.
The formula is universal, that is, it is suitable for the entire legal entity and for departments. To compare salaries and fulfillment of plans, you will need this formula: OO \u003d FFOT - PFOT * K.
The formula uses these values:
- K - the coefficient of implementation of the plan.
- FFOT - the actual indicator of the fund.
- PFOT is the planned value.
Such calculations will allow us to correlate the deviation with labor productivity in the subject.
Analysis of spending on salaries in terms of efficiency
There is a formula for determining the effectiveness of spending on the motivation of specialists. In particular, the employer needs to correlate the growth rate of payroll with the growth of labor productivity. To establish the desired value, a number of calculations are required. Let's consider all of them.
First, the rate of increase in salary is determined: IZ = STP/SWP.
The formula uses these values:
- SPF is the actual average salary.
- SZP - the planned value of the average salary.
Calculate the performance gain index: IP \u003d WPF / WFP.
The formula uses these values:
- VPF - the actual output of the organization.
- WFP is the planned output indicator.
The lead coefficient is calculated: K \u003d IP / IZ.
The formula contains these indicators:
- PI - index of productivity gain.
- FROM - the rate of increase in salary.
That is, the last formula uses the values found as a result of previous calculations. The result is a coefficient. It also needs to be analyzed. The position at which the coefficient exceeds one can be considered optimal. This indicates that labor productivity is growing faster than wages. If the value obtained is less than one, this indicates an overexpenditure of the payment fund. It denotes these negative points:
- Irrational increase in the cost of production.
- Reducing the volume of net profit.
In a situation with a low coefficient, it is necessary to look for ways to increase efficiency, reduce salaries for employees, and reduce staff.
Additional Information
For the analysis of payroll, it is important to correctly make calculations based on the data contained in the documents. But it is equally important to correctly analyze the results of the calculations. Regular analysis is recommended to track progress. It is necessary to compare the coefficients for the current and the previous period.
According to the Regulations on remuneration at Technosila CJSC, the organization of remuneration is carried out as follows:
1. Remuneration of workers.
Wages are charged for the work performed (hours worked) at piece rates, tariff rates, official salaries. The remuneration of piecework workers (mainly loaders) is determined at piece rates calculated on the basis of their tariff rate for the corresponding category of work performed, taking into account additional payments for especially harmful working conditions (for difficult and harmful working conditions).
With piecework wages, prices are determined based on the established categories of work, tariff rates and production standards. The piece rate is determined by dividing the daily wage rate corresponding to the category of work performed by the daily rate of output. It can also be determined by multiplying the hourly or daily wage rate corresponding to the category of work performed by the established norm of time in hours or days.
The establishment of labor standards is carried out on the basis of a study of the costs of working time for individual works and in accordance with unified and standard (intersectoral, industry-specific standards).
The introduction, replacement and revision of labor standards is carried out by the administration of the plant in agreement with the trade union committee. Workers are notified of the introduction of new labor standards no later than two months in advance. Labor standards are subject to mandatory replacement with new ones as the certification and rationalization of workplaces are carried out, the introduction of new equipment, technology and organizational and technical measures that ensure the growth of labor productivity.
Achieving a high level of product development by individual workers, a team through the use of own initiative new methods of work and best practices, improving jobs on their own is not a basis for revising the norms.
2. Payment in brigades (employees for the repair of the premises of the store).
The wages accrued at piece rates are distributed depending on the real contribution of each member of the team to the overall results of work on labor participation rates (LTU).
With an equal distribution of this fund among all members of the brigade, the coefficient of labor participation of each of them is conditionally taken as one.
KTU above one is set by those workers who have taken the initiative to improve the efficiency of the brigade, have achieved higher labor productivity and quality of work compared to the rest of the brigade members.
KTU less than one is set by workers who worked less productively and efficiently. The procedure for determining and applying KTU is established by the general meeting of the brigade.
The actual value of the KTU for each member of the brigade is established by the decision of the Brigade Council based on the results of work for the month, taking into account the increasing and decreasing factors of work in the current month, and is documented in the minutes of the meeting of the Brigade Council, which should indicate the reasons for increasing and decreasing coefficients.
The salary of each member of the brigade cannot be lower than the minimum amount established by the state for the fully worked norm of time, with the exception of cases of non-fulfillment of output standards, manufacturing of products that turned out to be defective, downtime due to the fault of the employee.
3. The procedure for payment in case of non-fulfillment of production standards.
In case of non-fulfillment of production standards through no fault of the employee, payment is made for the work actually performed, the monthly salary in this case cannot be lower than two-thirds of the tariff rate of the category established for him. In case of non-fulfillment of production standards due to the fault of the worker, payment is made in accordance with the work performed.
4. Payment of time workers based on tariff rates (sales managers, etc.).
The remuneration of time workers is made on the basis of tariff rates (salaries) approved by the director.
The attribution of the work performed to certain tariff categories and the assignment of qualification categories to workers is carried out by the tariff and qualification commission of the plant in agreement with the trade union committee in accordance with the tariff and qualification directory.
Qualification ranks are raised first of all by workers who successfully perform their job duties.
Workers who successfully perform work of a higher category for at least three months and who have passed the qualification exam have the right to increase their rank.
For a gross violation of technological discipline and other serious violations that led to a deterioration in the quality of the goods, the worker may be reduced qualification by one category.
Discharge recovery is carried out in general order but not earlier than three months after its decrease.
For time workers working in brigades, the distribution of earnings according to KTU is distributed as for piece workers.
5. A list of individual professions of time workers, who are set monthly salaries.
Weigher, cloakroom attendant, disinfector, storekeeper, senior storekeeper, wardrobe attendant, territory cleaner, room cleaner.
8. Remuneration of managers and specialists.
Remuneration of managers and specialists is made on the basis of official salaries approved in the staff list. Official salaries are established by the administration of the enterprise in accordance with the position and qualifications of the employee.
Regulations on bonus payments to workers, managers and specialists of CJSC Technosila.
Bonuses for workers are made for brigade and personal results.
Bonus conditions, in case of non-fulfillment of which the amount of the bonus is reduced to 50%, by departments and positions (see Appendix A).
The procedure for accrual and payment of bonuses:
- 1. The main indicator of bonuses is the profit of the enterprise.
- 2. Bonuses for employees for additional indicators for the main production activity, in accordance with the Regulations on bonuses, are made depending on the actual monthly assessment of the quality of work and are determined according to the following scale, which is reflected in table 1.3.
Accounting for the actual assessment of the quality of labor at the sites is carried out by the foreman for each worker separately in the journal for assessing the quality of labor of workers who have made omissions in work.
Table 1.3
Scale for assessing the work of employees
In this table 1.3, accounting for the actual assessment of the quality of labor at the sites is carried out by the foreman for each worker separately in the journal for assessing the quality of labor of workers who made omissions in work.
For managers and specialists, accounting is maintained by the head of the department, workshop, section, chief engineer, general director.
A reduction in the assessment of the quality of work of employees is made only in the event that omissions or low-quality performance of work occurred due to the personal fault of a particular contractor and cannot be lower than 50%.
It is calculated as a percentage of the monthly tariff fund, taking into account allowances and surcharges for the hours actually worked.
The list of surcharges and allowances to tariff rates, salaries on which the bonus is charged:
- - combination of professions (positions);
- - for the expansion of service areas or an increase in the scope of work;
- - for the performance of duties of a temporarily absent employee;
- - for work with heavy and harmful conditions labor;
- - for work at night;
- - for work according to the schedule with the division of the day into parts with a break between them of at least 2 hours;
- - for the performance of particularly important work for the period of its implementation.
The amount of the bonus may be reduced and not paid in full to the team team and individual employees for production omissions and violations of labor discipline for the billing period in which the theft was committed.
Violations for which, according to the regulation, employees are deprived of bonuses in full, include:
- - absenteeism without good reason;
- - cases of theft of manufactured products;
- - being at the workplace and on the territory of the enterprise in a state of intoxication;
- - gross violation of technological instructions and other regulatory and technological documentation, leading to an irreparable marriage of products, raw materials and materials;
- - gross violation of the rules and regulations on safety, labor protection, industrial sanitation, veterinary regime;
- - unsatisfactory sanitary condition;
- - the application of economic sanctions by the state inspectorate, the prohibition of the release of products for sale, penalties from consumer enterprises.
Employees who have worked for less than a full month in connection with being called up for service in the Armed Forces of the Russian Federation, transferring to another job, enrolling in educational institutions, retirement due to age, dismissal due to redundancy, are paid bonuses for the time actually worked.
Those who left before the expiration of the month for other reasons - no bonus is paid.
Newly hired employees may be paid a bonus for the first month of work at the discretion of the team, team members, and manager.
The council of the brigade, the head of the department, subdivision has the right to increase or decrease the amount of bonuses for individual employees, taking into account the labor contribution to the results of work.
The deprivation or reduction of the percentage of the bonus is documented in the protocol of the decision of the Brigade Council and is included in the order of the General Director, indicating the reasons.
Thus, having considered the organization of bonuses for employees at Technosila CJSC, carried out in accordance with the Regulations on wages, we can conclude that the company has developed an effective bonus system that encourages employees to improve their performance. Remuneration of workers and employees is made in accordance with tariff rates, official salaries and piece rates. In the regulation on bonuses, a system of indicators has been developed, in accordance with which the size of the bonus increases or decreases. The powers of various leaders and the Council of the brigade in matters of accruing bonuses, resolving disputes were stipulated. That is, the company has a clear organization of remuneration, which needs only regular revision due to changes in working conditions in order to increase the motivation of employees. However, it should be noted that material incentives of employees of the enterprise mainly affects the interests of management personnel, while workers, employees and specialists do not receive the necessary bonus standards, which negatively affects financial results enterprise work.
Based on the above factors, the company needs to reorganize the existing Regulation on remuneration and transfer to a single tariff scale, which will allow assessing the quality of work of all personnel in terms of its effectiveness.
The wage system at the enterprise is organized in accordance with the structure of the enterprise. There is a solid staffing approved by the head of the enterprise. It is the basis for employment.
Dynamics of the main labor indicators of Technosila CJSC for 2010-2012 presented in table 1.4.
Table 1.4
Dynamics of key labor indicators
So, we see that the growth rate of sales revenue is quite high and outpaces the growth rate of the number of personnel, which in 2012 became even less by 1.5%, which indicates effective organization labor. But the growth rate of workers' wages is three times faster than in 2012 the growth rate of labor productivity. Also, the payroll growth rate in 2012 outstrips the growth in sales proceeds, which, even taking into account the inflation rate in the country, causes concern and indicates an inefficient organization of wages at the enterprise.
The distribution of the wage fund by forms in CJSC "Technosila" is presented in table 1.5.
Table 1.5
The distribution of the wage fund by form
The data in Table 1.5 indicate that the share of the piecework wage system in 2011 decreased from 45.4% to 41.8%, and the number of people working on the system of time wages also decreased from 37.1% to 32.5%. However, the share of the tariff wage system increased from 17.5% to 25.7%.
In 2011 there are cardinal changes in the system of remuneration. The share of piecework pay increased sharply from 41.8% in 2012 to 58.8%. Along with this, the share of the tariff and time parts of wages decreased accordingly. The increase in the share of piecework wages indicates the right direction for the development of forms of remuneration at the enterprise. Workers will be interested in achieving the final result of production activity, in which the opportunities for achieving individual records of meeting production standards are financially encouraged.
The distribution of the wage fund by types of bonuses in CJSC Tekhnosila is presented in Table 1.6.
Table 1.6
Distribution of the wage fund by types of bonuses
|
Award type |
Prize amount (thousand rubles) |
|||
|
Pieceworker Bonus |
||||
|
Bonus for time workers |
||||
|
Award from the master's fund |
||||
|
Reduction premium production costs |
||||
|
Monthly tariff premium |
||||
From table 1.6 we see that in 2011 the premium to pieceworkers increased from 41.6% to 44.3%, the premium to time workers decreased from 25.8% to 19.9%. At the same time, the share of premiums on tariff wages increased from 13.8% to 15.1%. It is alarming that the share of premiums from the master's fund has increased from 15.1% to 18.3%. This type of reward is distributed subjectively, according to the personal decision of the manager, and may not depend directly on the actual contribution of the employee to the overall result. In addition, this part of the additional wages is very significant in the total mass of wages.
The share of the premium for reducing production costs also decreased, i.e. material incentives for this way of reducing the cost of production has become less noticeable.
In 2012, the situation with the premium from the master's fund improved: it decreased from 18.3% to 15.4%. This is a positive result. Naturally, the premium to pieceworkers increased from 44.3% to 48.2%, the tariff part of the premium also increased from 15.1% to 21.6%. The cost reduction premium decreased again in 2012 - a negative factor.
Table 1.7
From table 1.7 we see that the share of wages of workers in 2011 decreased by 2.1%. With approximately the same number for two years, this is an alarming symptom. The increase in the share of salaries of managers and specialists indicates a faster growth in the income of managerial personnel.
In 2012, the share of workers' wages decreased again, significantly less than in 2010-2011. In 2011, the wages of workers were 0.97 times lower than in 2010. In 2012, wages were 0.99 times lower than in 2011. The decrease in the number of workers was due to an increase in labor productivity.
On the other hand, the growth of the salaries of managers, including managers, specialists and employees, in 2012 compared to 2011 amounted to 1.06; while the ratio of 2011 to 2010 was 1.12 (we find it as the ratio of the total payroll of specialists, managers and employees of one year to the total amount of the previous year):
- 2012 to 2011: (5.6+12.7+0.7) / (4.8+11.6+0.5)=1.12
- 2011 to 2010: (6.2+13.1+0.8) / (5.6+12.7+0.7)=1.06
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