21.02.2021

The effectiveness of the personnel incentive system. Analysis of the effectiveness of stimulation of labor resources


Application

PROCEDURE FOR CREATING AND USING CARDS OF INDICATORS FOR ASSESSING LABOR RESULTS FOR A CERTAIN PERIOD

Glossary of basic terms

Auxiliary units- divisions of the enterprise, the result of which is service maintenance the main departments of the plant.

Award group- a group of positions for which the same bonus conditions are established.

Group indicators- indicators for evaluating the effectiveness and efficiency of the work of employees of one structural unit or the enterprise as a whole, aimed at measuring the degree of achievement of the general goals set for this group. A group indicator (usually quantitative) is common to all employees in a given group. The share of group indicators in the overall assessment is determined separately for each group of positions.

Performance evaluation range- values ​​of a quantitative indicator (from minimum to maximum), within which the amount of the premium is determined.

Individual indicators- indicators for evaluating the effectiveness and efficiency of an individual employee, used to measure the degree of achievement of the goals set for him. Individual indicators can be both quantitative and qualitative.

Map of indicators for evaluating the results of work for the position (Further- indicator map) - a set of indicators corresponding to the key areas of responsibility of this position, indicating the weight, range of performance assessment, calculation methodology, objects of assessment, data sources for calculation.

Qualitative (expert) indicators- indicators designed to evaluate the performance of an employee in his position, performed on the basis of expert findings of several persons (experts). Qualitative indicators are calculated in accordance with the methodology for performing an expert assessment of labor results.

quantitative data- data on the company's activities for the assessment period, expressed in specific units of measurement. Used to calculate quantitative indicators.

Quantitative indicators- indicators reflecting the degree of achievement of the target result; expressed in physical or monetary units, as well as in relative form. The calculation methodology and data sources for quantitative indicators are indicated in the individual scorecard for each position.

Object of assessment- one of the criteria for expert evaluation, a qualitative indicator of labor results. Each object is evaluated separately. In the system for assessing the results of a company's work, usually two to five objects of assessment are used for one expert indicator.

Main divisions- divisions of the enterprise, the result of which is the release of marketable products.

Reporting period- the period for which the evaluation of the results of labor is carried out (month, quarter, year).

Assessed- an employee of the company holding a position included in the performance appraisal system. His performance in this position during the reporting period is subject to evaluation.

Evaluator (expert)- an employee of the company included in the system for evaluating the results of work as an expert. Is an internal and / or external client (consumer of the results of labor) of the assessed employee.

Indicators for evaluating the results of labor- indicators of the effectiveness and efficiency of the activities of an individual employee, departments and the company as a whole. Performance indicators are divided into group and individual, quantitative and qualitative.

Bonus (variable remuneration)- additional remuneration, depending both on the results of the work of a particular employee, and on the achievement of the planned results of the company as a whole.

N-1 level employees- employees directly reporting to the director of the enterprise.

N-2 level employees- employees directly reporting to the directors in the areas.

Employees at N-3 level and below- workers subordinate to lower-level managers and ordinary workers.

The actual value of the indicator- the value of the quantitative indicator for evaluating the results of labor for the reporting period, calculated in accordance with the calculation methodology given in the scorecard.

1. Map of performance evaluation indicators (I)

Agreed:
Head master _____________________

Note:

1. For major divisions, it is recommended to use two types of group scores: an enterprise score and a division score. For positions of level N-3 and above, the group indicator of the enterprise is used, and for positions of lower levels, the indicator of the division.

In some cases, instead of a group indicator, the parameter " mandatory conditions”, upon fulfillment of which the premium for this indicator is not calculated through algorithms, but is set in a specific numerical expression. An example is the bonus card above.

2. An example of calculating the premium: suppose the performance of the norms was 125.5%

The size of the premium, therefore, amounted to 12.75%.

For auxiliary departments, regardless of the level of the position occupied by the employee, the indicator of the entire enterprise is used as a group indicator (or condition).

3. Individual indicators are determined in accordance with the key areas of responsibility of the assessed employee holding this position. The weight of each individual indicator should be set in the range of 10–60%. In exceptional cases, for piecework workers, it is allowed to set the weight of an individual indicator in the range of 10–90%.

4. The performance evaluation range for each quantitative indicator is determined on the basis of statistical data for previous periods. Such a sample should cover at least four periods. The average value of the sample for the year is taken as the maximum value of the bonus scale.

For a qualitative (expert) indicator, it is necessary to bring the objects of assessment that reveal its essence. The performance appraisal system usually uses two to five appraisal objects for each indicator. Also in the column for this indicator is a list of assessors with an indication of the weight of their opinions in the overall assessment.

Performance scorecard (II)


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5. Peer review scores may be increased to five or reduced to zero. Experts fill out an expert assessment questionnaire, then an order is issued to increase (decrease) the score.

With an expert assessment of five points, the maximum percentage of the premium for the indicator increases to 29.2%. Thus, with an expert assessment other than three, the percentage of the premium for the indicator is calculated by the formula:

Expert review

For example, the employees of the department were given an expert assessment of three points on a five-point scale, then 3: 5 x 29.2% = 17.52%.

6. The bonus card is agreed with the immediate supervisor of the assessed employee or with the head of the structural unit.

2. Rules for calculating the amount of premium by indicator

The methodology for calculating the amount of the premium for each indicator is given on a separate sheet, as an appendix to performance evaluation map and in accordance with it.

To calculate the amount of the premium by a quantitative indicator, such a technique can be used. The performance evaluation range is divided into an even number of intervals (usually from 4 to 10) as follows: first, the middle of the performance evaluation range and the corresponding average bonus for the indicator are determined:

As a result of successive division of the range, we get the n-th number of gaps: , ... .

After the range of performance evaluation is divided into a finite number of equal intervals, the amount of the bonus for the indicator is determined according to the following rule:

x n = b or more

Graphically, this can be represented as follows:

Example. The average percentage of an employee's bonus for a certain period is 20%. The weight of the indicator is 30%, the range of performance assessment is 80–120%. In this case, it is advisable to break the performance evaluation range into four intervals: , , , .

The maximum premium for this indicator will be:

For the interval

2 X 2 x 20% x 30% = 4,8%.

For intervals , the calculation of the premium is similar to intervals , .

For actual values ​​of the indicator less than 80%, the premium will be 0%, and for those exceeding 120% - 12%.

Thus, the amount of the premium this example is defined as follows:

3. Appendix to the performance evaluation scorecard (I)


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Note:

1. To calculate the amount of the premium for quality indicator it is recommended to apply a methodology similar to the methodology for calculating the size of the premium by a quantitative indicator.

Graphical representation:

2. The total amount of the premium for the period is calculated as the sum of the actual values ​​of the premium (in percent) for each indicator.

Annex to the performance evaluation scorecard (II)


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1. The procedure for calculating the due amount of the premium for the reporting period.

employees of the labor department and wages(OTiZ) the amount of the bonus due for the reporting period is calculated based on the certificates provided by the heads of structural divisions on the fulfillment of group and individual indicators in the prescribed manner.

OTiZ employees bring information about the actual amount of the bonus (including by indicators) to the immediate supervisor of the employee in order to further communicate it to the employees of the enterprise in the prescribed manner.

2. The procedure for revising the maps of indicators for assessing the results of labor for the reporting period.

Reason for making changes to performance evaluation scorecard is:

    change in the main functions of the activity of an employee (group of employees), in the event of a reorganization, changes organizational structure, release strength, etc.;

    analysis of the degree of achievement of results carried out by HSE employees, identification of indicators for evaluating the results of work that do not have a stimulating effect on the employee (group of employees) in achieving them (them) higher indicators.

4. The procedure for filing mutual claims and the distribution of variable remuneration (bonuses) between labor collectives and employees

Procedure for filing Claims and distribution of variable remuneration (premiums)

1. General Provisions.

This procedure has been developed and introduced in order to:

    creation of prerequisites and conditions for highly productive work of labor collectives employed at various stages of the production process, and in different, but interconnected processes (production, provision, maintenance, management);

    development of labor rivalry;

    increasing the moral and material interest of labor collectives (teams) and individual workers in achieving high end results.

2.1. The claim is the total expression of wage losses incurred by the team (section, department, service) in the reporting month due to the fault of subcontracting teams that are in industrial relations.

2.2. The claim is drawn up according to the principle of its recognition, i.e. the presence of mutual consent of the labor collectives (the sender and the recipient of the claim) in the form of an Act and is confirmed by the signature of higher managers (sample - Form No. 1).

2.3. The basis for filing a Claim may be: downtime, accidents, poor product quality, interruptions in supply, etc., which significantly affected the results of the work of this team for the reporting month.

2.4. The calculation of the amount of wage losses for the Claims filed is carried out by the OTiZ on the basis of the Act and the data of the relevant departments and services of the enterprise (according to the function belonging), confirming the legitimacy of the Claim.

The amount of wage losses is calculated based on the amount of variable remuneration due to the labor collective - the sender of the Claim in the reporting month in accordance with clause 5.2.2. Regulations on the conditions of remuneration and bonuses for employees.

2.5. Filing a Claim against a labor collective (team) about poor-quality performance of work (services) or non-compliance with the requirements within the framework of production relations between interconnected teams or teams, is expressed in the redistribution of the premium between the sender and recipient Claims in the direction of increase or decrease (respectively) are presented in the following okay.

2.6. To simplify the calculation of the amount of wage losses and the amount of penalties charged for the Claim, the system of labor contribution coefficients (KTV) presented in Form number 2 to this Order, namely:

    at the KTV team< 1,0 (penalties) - as a product of the amount of variable remuneration calculated on the basis of individual performance indicators of the labor collective - recipient Claims for the reporting month as a percentage, the amount of salaries of this team and the established KTV, divided by 100%;

    when the collective TV is > 1.0- an additional payment is made to the amount of variable remuneration sending team Claims calculated on the basis of individual performance indicators for the reporting month, which is calculated in the amount of penalties received, but not more than 50% of the amount of variable remuneration due team - recipient Claims based on the results of work for the reporting month.

The redistribution of the amount of the bonus between teams, taking into account penalties, is approved by the Director for Personnel and Social Development.

2.7. The Acts of Mutual Claims drawn up in the above manner are submitted to the OTiZ to calculate the amount of penalties in the working order, i.e. as they are presented (do not accumulate at the end of the month).

2.8. Within labor collectives, the amount of variable remuneration is redistributed among employees, taking into account their labor efficiency coefficients (KET), i.e., in proportion to the labor contribution of each employee. KET is established by the direct supervisor of the labor collective (senior foreman, foreman, shift foreman, foreman, etc.) in agreement with the trade union group.

It should be taken into account that:

    KET equal to one, is established for employees who did not have any comments from the administration within a month, who completed the production task with high quality, did not violate labor discipline, labor protection rules and other omissions;

    KET below one and up to zero is established for employees who worked less productively and intensively than the rest of the team, allowed marriage, violations of technology, labor discipline, labor protection and other omissions;

    KET above one up to 1.5, as a rule, is set for employees who have successfully completed all production tasks and tasks of managers; who showed initiative aimed at improving the efficiency of the team; achieved a high quality of work; performing the functions of absent employees; combining professions; successfully performed the most labor-intensive and strenuous work; those who have shown high professional skills, etc.

The heads of the teams receiving the Claim are given the right not to present for bonuses in the reporting month precisely those employees through whose fault the Claim was received (accidents, defects in work, violation technological process, work and job descriptions, etc.).

Form 1

ACT
on making a claim to the labor collective


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Form 2

SCROLL
claims and the amount of increase and decrease in labor contribution coefficients

Tab. 1. Indicative list increasing indicators in determining the CTI for the team - the sender of the Claim

No. p / p

Name Claims

Value KTV

Increasing the intensity of labor, additional costs of working time due to the fault of subcontractors (other structural divisions)

from 0.1 to 0.3

Additional labor costs for the correction of marriage due to the supply of low-quality raw materials, materials, semi-finished products, etc.

from 0.1 to 0.5

Performing the most time-consuming and complex work in comparison with other structural units (teams)

from 0.1 to 0.3

Elimination of the consequences of an accident that led to losses in production (failure to meet production standards due to downtime through no fault of the team that sent the Claim)

from 0.1 to 0.3

Development and implementation of new projects aimed at improving production efficiency to make up for losses

Tab. 2. An indicative list of reducing indicators when determining the CTI for the team - the recipient of the Claim

No. p / p

Name Claims

Value KTV

Excessive downtime of the site equipment due to the fault of subcontractors (service department) for a certain period

from 0.1 to 0.3

Violation of technological discipline, standards requirements

from 0.1 to 0.5

Low quality of transferred finished products (works, services) for further processing (use)

from 0.1 to 0.3

Failure to provide raw materials, materials, tools, electricity and other necessary resources

from 0.1 to 0.5

Non-fulfillment or untimely fulfillment of the requirements for a structural subdivision by related subdivisions

from 0.1 to 0.5

Irregularity of work due to the fault of the structural unit - the recipient of the Claim

from 0.1 to 0.5

Form 3

Tab. 1. List of factors affecting the value of the employee's KET

No. p / p

Name Claims

Value KTV

Constant overfulfillment of shift tasks and labor standards
Higher quality of work compared to other employees
Reduced equipment downtime against established norms
Demonstration of initiative by the employee to prevent downtime of equipment and employees
Combination of professions, expansion of the service area
Constant performance, along with their duties, of the functions of an absent employee
High intensity of work, performance of work of increased danger
Performing the most time-consuming and complex work
Manifestation professional excellence providing higher labor productivity with high quality of work and reduction of terms of task completion
Saving basic and auxiliary materials, electricity and other resources
Development and implementation of new projects aimed at increasing production efficiency

Tab. 2. List of reducing indicators for determining the KET

No. p / p

Name Claims

Value KTV

Non-fulfillment or poor-quality fulfillment of production tasks
Insufficient intensity or systematic lag behind the general pace of collective work
Violation of technological instructions, standard requirements
Unsatisfactory maintenance of equipment and workplace, violation of equipment operation rules
Violation of the rules of labor protection and culture of production
Systematic non-fulfillment or untimely fulfillment of duties in accordance with one's job (work) instructions
Systematic execution of work with low quality, errors
Irrational use of raw materials, materials, tools, electricity and other resources
Increased equipment downtime due to the fault of the employee
Insufficient production skills, low level of professional skills
Systematic failure to meet production standards
Violation of labor discipline, internal rules work schedule, production culture

The essence of motivation and stimulation of the personnel of the enterprise. Normative-legal aspects of personnel stimulation at the enterprise. Methods for increasing labor motivation. Implementation of more advanced management methods on the example of SK Centurion LLC.

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INTRODUCTION

1. THEORETICAL APPROACHES TO THE ORGANIZATION OF THE SYSTEM OF INCENTIVES FOR THE PERSONNEL OF THE ENTERPRISE

1.1 The essence of motivation and stimulation of the personnel of the enterprise

1.2 Indicators for evaluating the effectiveness of the staff incentive system

2. ANALYSIS OF THE PERSONNEL INCENTIVE SYSTEM IN IC CENTURION LLC.

2.1 Organizational and legal characteristics of the enterprise LLC "SK "Centurion"

2.2 Analysis financial condition OOO "SK "Centurion"

2.3 Evaluation of the effectiveness of the incentive system for employees of the enterprise LLC "IC "Centurion"

3. PROSPECTS FOR INCREASING THE EFFICIENCY OF THE PERSONNEL INCENTIVE SYSTEM IN THE CONSTRUCTION SPHERE (ON THE EXAMPLE OF IC CENTURION LLC)

3.1 Disadvantages of the incentive system for the personnel of the enterprise

3.2. Ways to improve and evaluate the effectiveness of the incentive system for employees in IC Centurion LLC

CONCLUSION

LIST OF USED SOURCES

Introduction

The effectiveness of any organization, first of all, depends on the effectiveness of its employees. Therefore, the main task of the leaders of the organization is to build such an employee management system in which the efficiency of their work is maximized. However, such a personnel management system cannot be created and implemented in the organization's activities without a clear understanding of the needs of the personnel and the factors that stimulate the personnel to work.

Thus, the study of stimulating employees of the organization and methods of increasing labor motivation is a task that does not lose its relevance and modernity. With the development of society, the technologies of organization and management change, the stereotypes of people's behavior change, their needs acquire new form and content, due to which, the methods for determining the need and ways to meet them are also undergoing changes.

The science of personnel stimulation is one of those few branches of scientific knowledge where the works of practitioners are no less significant and important than the developments of theorists. Due to the applied nature of research in this area, the history of its development is stormy and fast. Moreover, it seemed that everything they could have already been invented here. But every year brings more and more useful materials to human resource managers.

The abundance of literature on the problems of incentives is accompanied by a variety of points of view on their nature. This undoubtedly predetermines a great interest in the problems of motivating and stimulating a person to activities, including professional ones.

In Russia, the process of formation of personnel incentive systems takes place in difficult socio-economic conditions. There are not many successful enterprises in the country. At each of them, they try to create their own model of motivation and stimulation, taking into account the real conditions of the economic environment. Moreover, some top managers form their motivation models, still based on the Soviet experience, many of the pro-Western-oriented companies are introducing foreign management technologies. There are also those who develop qualitatively new models that have no analogues in the world's fairly extensive practice.

Modern conditions inevitably affect the activities of each business entity. The crisis makes many think and rethink something, makes many rely only on their own strength, look for untapped reserves, reveal their inner potential. In this case, the employees of the enterprise can become the driving resource, therefore, the focus internal analysis becomes a competent incentive for staff.

The economic efficiency of the personnel incentive system is one of the most effective measures during the crisis. This is what determines the relevance of the chosen topic. thesis.

The purpose of the work is to propose ways for its improvement based on the analysis of the economic efficiency of the incentive policy of the enterprise.

Based on the goal, the main tasks of the graduation qualifying work will be:

1. Analysis of the economic efficiency of the personnel incentive system.

2. Research of the incentive system at the enterprise.

3. Develop proposals for improving the incentive system for the personnel of the enterprise under study.

The object of study in the work is LLC "SK "Centurion".

The subject of the study is the needs and motives of the personnel of LLC IC Centurion, stimulating it to increase economic efficiency labor activity.

The work uses the works of well-known foreign and domestic scientists dealing with the problems of activity motivation, including motivation and stimulation of labor activity, in particular, such authors as R.S. Alaverdov, M.I. Magura, S.A. Shapiro, N.V. Samoukina, A. Maslow, H. Heckhausen, and others.

The main research methods used in writing a thesis are methods of analyzing the literature on the issues under consideration, methods economic analysis activities of the enterprise, modern psychotechnical methods for analyzing the level of satisfaction and motivation of the personnel of the enterprise.

The information base of the analysis was the management reporting of IC Centurion LLC for 2010-2011, as well as analytical materials on the organization of personnel management at the enterprise.

The practical significance of the issues under consideration lies in the fact that recommendations for increasing the motivation of employees to go there will find their application in its personnel policy and will allow the introduction of more progressive management methods, which will improve the performance of Centurion Insurance Company LLC.

1. THEORETICAL APPROACHES TO THE ORGANIZATION OF THE SYSTEM OF INCENTIVES FOR THE STAFF OF THE ENTERPRISE

1.1 The essence of motivation and stimulation of the personnel of the enterprise

The leadership of the organization can develop excellent plans and strategies, find optimal structures and create effective systems for the transmission and processing of information, establish in the organization the most modern equipment and use the latest technology. However, all this will be nullified if the members of the organization do not work properly, if they do not cope with their duties, do not behave appropriately in the team, strive with their work to help the organization achieve its goals and fulfill its mission.

The willingness and desire of a person to do their job are one of the key success factors for the functioning of an organization. Man is not a machine, he cannot be “turned on” when his work is required, and “turned off” when his work is no longer needed. Even if a person has to perform routine work, very simple in content and easily controllable and accountable, work that does not require a creative approach and high qualifications, in this case, mechanical forced labor cannot give a high positive result. The slave-owning system of housekeeping and the communist camp system clearly proved that, contrary to the will and desire of a person, it is impossible to achieve much from him Salnikova N.A. Motivation as a "core" of management efficiency // Motivation and remuneration - 2005 - No. 4, P. 20-21 ..

Having a certain disposition, having desires and mood, based on a certain system of values, following certain norms and rules of behavior, a person personifies each specific work, and therefore “humanizes” it, giving it a unique character to a certain extent. However, this does not mean that it cannot be managed effectively. On the contrary, if you know and understand well what motivates a person, what prompts him to act and what he strives for when doing a certain job, it is possible, in contrast to coercion, which requires constant influence and control, to build a person’s control in such a way that he himself will strive to do their job in the best and most efficient way in terms of achieving the organization's objectives.

The path to effective management of a person lies through understanding his motivation. Only knowing what motivates a person, what motivates him to activity, what motives underlie his actions, one can try to develop an effective system of forms and methods of managing a person. The key expectations of the employee from the company are presented in Table. 1.

Table 1.1.

Employee expectations from the company

Elements

Characteristic

Personal expectations

The nature of work in a new place, its content, requirements for results, development prospects, remuneration, quality of working life, fairness of assessment, guarantees for the future

group expectations

Comfort when working in a group, isolation of the team from others, its importance in the company, autonomy in decision-making, degree of responsibility for work

Status expectations

Evaluation of one's place and role in the company, significance, recognition, respect, communication style, leadership style, conflict management style.

Cultural and ethical expectations

The degree of conformity of values, goals, ethical standards, leadership style and other elements of the company's culture to the provision, norms and culture of the employee

The key expectations of the company from the employee are presented in Table. 2.

Table 1.2.

The company's expectations from the employee

Elements

Characteristic

Labor expectations

Conscientious performance of official duties, manifestation of diligence, diligence, enterprise, initiative, creativity, self-learning mode.

group expectations

Conformity, friendly conflict-free work in a group, leadership qualities, ability to work in a team

Security Expectations

Loyalty, discipline, compliance with all norms and regulations, do not belong to risk groups, do not disclose confidential information

Cultural and ethical expectations

Compliance of the most important parameters of the employee's culture with the main parameters of the company's culture, its mission, goals, values, norms and corporate codes

A variety of manifestations of labor activity of personnel requires the use whole system motivation factors, which are reflected in the concept of "motivation system". This term itself - "system of motivation" is used in a broad and narrow sense. In a narrow sense, the motivation system is a set of interrelated factors (incentives) that are used in an organization to motivate employees, as well as the principles and norms for their use. In essence, this is a system of stimulating labor and organizational activity in general.

The motivational system in the broadest sense has been less studied. It represents the whole phenomenon of motivation in its integrity, the unity of the subjective and objective aspects, external and internal motivation.

Increasing the labor activity of personnel is possible when taking into account the subjective and objective aspects of the determination of behavior, the presence of good external and internal motivation of employees. The transformation of internal incentives into real activity is largely determined by what types of external incentives: material or non-material, are applied to the employee.

Motivation is a set of internal and external driving forces that encourage an individual to carry out labor activity, determine the boundaries, forms and intensity of this activity, the level of effort, diligence, conscientiousness, perseverance, which give it a focus on achieving target parameters.

Consider the basic concepts that explain the essence of motivation.

The key characteristic of the personality is the system of its needs, motives, interests. It is this system that determines the causes of a person's behavior and helps to understand the causal relationship of decisions made.

Need is a conscious need for certain material, cultural benefits, social and spiritual values ​​Solomanidina T.O., Solomanidin V.G. Personnel motivation management. Educational and practical guide. - M .: LLC "Journal" Personnel Management, 2005. - S. 44 ..

In relation to labor activity, a need is defined as a certain state of a person, which is the source of his active labor activity, created by the needs that an individual feels in relation to vital objects.

The classification of needs is shown in fig. 1.

Fig 1.1. Classification of needs Samoukina N.V. Effective staff motivation at minimal financial cost. - M.: Vershina, 2006. - S. 29.

A distinctive feature of motivation lies in its direct dependence on the needs of employees. An individual, experiencing a need for something (not necessarily realizing it), always tries to relieve tension in satisfying any need (biological or social).

A motive is a phenomenon of consciousness, it is a motivation for activity realized by an individual. Personnel management of an organization / Ed. AND I. Kibanova. - M.: INFRA-M, 2003. - S. 23. various kinds activities. Thus, the need for clothing can be satisfied by buying it in a store, stealing it, sewing it yourself or in an atelier, and finally, clothes can be asked for, borrowed, etc. Here we are already talking about the objective conditions of human life, which act as the goals of his activity.

If, having passed through the consciousness of the individual, the needs are recognized as a necessity, that is, there is a combination of internal (from the side of human consciousness) and external (from the side of the need to satisfy the need) motivation, then the activity is carried out to realize the needs of the subject, the implementation of the motive into action.

The group of basic motives that determine the behavior of individuals in a team is a motivational core or complex. The motivational complex has its own structure, which varies depending on the specific working situation.

There is a greater variety of motives for labor activity.

The main criteria for classifying motives include:

The needs that the individual tries to satisfy through work activity,

Goods that an individual needs to satisfy his own needs

The price that an individual is able and willing to pay to acquire the desired goods.

Incentives play a special role in the process of labor motivation.

A stimulus is also an impact on a person, no matter where it comes from and no matter what nature it has, which affects its activity Samoukina N.V. Effective staff motivation at minimal financial cost. - M.: Vershina, 2006. - S. 30.. This influence is based on the provision of guarantees that the object of attraction that satisfies the need will be achieved as a result of this activity.

The specificity of incentives is that by themselves they cannot cause a certain type of activity, they can only serve as a “catalyst” for the activity of workers, the direction of which will already be determined by the internal motivational structure of the individual.

The classification of incentives by factors is presented in Table. 3.

Table 1.3.

Classification of incentives by factors

Criterion

Types of incentives

By scale of impact

Global (the impact of consumption on production, finance - on the economy, etc.), regional (oil prices in the Middle East, cotton prices in Central Asia, etc.); nationwide (inflation, migration, birth rate), sectoral (due to sectoral characteristics), intra-organizational incentives

By repeatability

One-time, temporary, reusable, permanent incentives

From the point of view of the object of stimulation

Individual (the value of the incentive is set based on the performance of a particular employee) and collective (the value of the incentive is set based on the performance of the entire team)

According to the intensity of the impact

Weak, medium strength and strong incentives.

By deviation of performance results from the norm

Material (monetary and non-monetary), moral, free time and labor.

According to the nature of the manifestation

Positive (when an incentive is assigned, only the achievement or excess of standard parameters is assessed) and negative (when an incentive is assigned, a lag, deviation from the standards is assessed).

According to the degree of certainty of the stimulus before the action

Leading and reinforcing

By the lag between the results of activities and the receipt of an incentive

Immediate (the incentive is given immediately after the end of the activity), current (the incentive is given with a lag behind the results of activities for up to a year - weekly, monthly, quarterly) and prospective (the incentive is assigned with a lag behind the results of at least a year - remuneration based on the results for the year, for five years upon retirement)

According to the degree and nature of the specific conditions for obtaining an incentive

General (there is no specificity in evaluating the results of activities to receive an incentive), reference (incentives are established for achieving predetermined results) and competitive (incentives are established for taking a place in a competition or competition)

The main goal of the motivation process is to get the maximum return from the use of available labor resources, which improves the overall performance and profitability of the enterprise.

Motivation, considered as a process, can theoretically be represented as a series of successively changing stages. Naturally, such a consideration of the process is rather conditional, since in reality there is no such clear delineation of stages and it is incorrect to assume that for each individual employee, for each of the actions he performs simultaneously, there is a separate process of motivation. But if it is necessary to show how the motivation process unfolds, what its logic and components are, the following model of Fig. 2 Heckhausen H., Dernberg R. Motivation and activity: a short translation. with him. ed. Velichkovsky B.M. - M.: Progress, 2006. - S. 280.

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The first stage is the emergence of needs. The person feels that something is missing. He decides to take some action. Needs are very different, in particular: physiological; psychological; social.

The second stage is the search for ways to satisfy a need that can be satisfied, suppressed or simply ignored.

The third stage is the definition of the goals of the action. It is determined what exactly and by what means needs to be done to meet the need. Here it is revealed what needs to be obtained in order to eliminate the need, in order to get what is desirable, to what extent it is possible to achieve what is necessary and what is actually obtained, can eliminate the need.

The fourth stage is the implementation of the action. A person expends efforts to carry out actions that open up to him the possibility of acquiring what is necessary to eliminate the need. Since the work process affects motivation, goals can be adjusted at this stage.

The fifth stage is receiving a reward for the implementation of the action. Having done necessary work, a person receives what he can use to eliminate the need, or what he can exchange for what he wants. It reveals how the implementation of actions provided the desired result. Depending on this, there is a change in motivation for action.

The sixth stage is the elimination of need. A person either stops activities before a new need arises, or continues to look for opportunities and take actions to eliminate the need.

Several factors can be pointed out that complicate and obscure the process of practical deployment of motivation. One of them is not the obviousness of motives: one can only guess what motives drive the activities of each individual person in the neutralization of similar needs, but it is impossible to explicitly determine these motives by human behavior. It is very difficult to identify which motives are the main ones, which dominate in the implementation of actions by a person in specific conditions.

A special factor is the transformability of the motivational process, its nature each time depends on what needs initiated it. At the same time, the needs themselves are often in complex interaction with each other, and often directly contradict one another.

Even with the most careful study of the motivational structure of a person, it is impossible to predict unforeseen changes in his activity and his reaction to the effects of external motivation Agaptsov S. A., Mordvintsev A. I., Fomin P. A. Labor motivation as a factor in increasing the efficiency of the production and economic activities of the enterprise. - M.: 2002 - S. 33 ..

Personnel motivation is carried out at three interrelated levels, each of which has its own characteristics. At the personal level, long-term, medium-term, short-term and momentary motivation of each employee is carried out. All three types of motivation are at work here: attraction, retention and effective labor. In relation to one employee, motivation may be effective, and in relation to another - ineffective. At this level of motivation, the situational factor is of great importance. The use of the same methods and approaches to employee motivation in different conditions leads to different results. Therefore, the basic principles of motivation at the personal level are timeliness, differentiated approach and connection with the interests of the employee. Important factors in the effective motivation of an employee at the personal level are the clarity of the task, its compliance with the competence, competence and interests of the employee.

At the group level, the motivation for effective and efficient group work is carried out. Motivation of group work is reduced to the definition of a range of tasks, the effective implementation of which is possible in a group way, and the creation of optimal conditions for group interaction. Key factors in effective group motivation are group characteristics, leadership, and management style. The principles of group motivation are thoughtfulness, trust and openness.

At the organizational level, stimulation is carried out with the help of economic and political incentive methods supported by all management subsystems. Important factors in effective motivation at the organizational level are the image of the organization and the reputation of top managers, as well as its adequacy. strategic goals and changing organizational environment. The effectiveness of motivation is determined by its social assessment and the expectations of employees. The principles of organizational motivation are responsibility, manageability and balance of interests of all categories of employees.

1.2. Indicators for evaluating the effectiveness of the personnel incentive system

A rare leader does not seek to attract a competent and thinking specialist to his company, but often later such an employee becomes only a means to make a profit, and his personal qualities fade into the background. Such a profit based on the illiterate exploitation of personnel will not exist for long: sooner or later the employee will quit, and the company will again look for a person on vacant position spending time and material resources while losing profits.

Stimulation of labor consists of two components - material, which is the most understandable for all groups of workers employed in various fields of activity, and moral, which implies recognition personal qualities person.

According to the developed concepts, the main forms of material incentives for labor are:

Wages, bonuses and allowances that characterize the assessment of the contribution of a particular employee to the results of the enterprise. Salary must be competitive above all, as it is the key factor in choosing a job. Unfortunately, at the moment this form of material incentives at many enterprises does not fulfill its role in improving the productivity of labor and production, and often hinders these processes. Various bonuses are increasingly paid at constant rates that do not change depending on the performance of the enterprise;

A system of intra-company benefits, which include partial payment for food or travel to the place of work, the sale of the company's products to its employees at preferential prices, the provision of interest-free loans or credits at low interest rates, additional payment for work experience at the enterprise, insurance of employees at the expense of the enterprise. Along with a decent level of wages, the system of intra-company benefits is one of the most effective forms of labor incentives, because it clearly demonstrates that the company cares about its employees, allowing them to save time and money, while acting in the interests of the organization.

Along with the material, moral forms of stimulating the work of workers are distinguished:

Promotion of an employee on the career ladder, payment for training in advanced training courses, organization of internships. This kind of moral stimulation is especially attractive for novice specialists, since they are more active and mobile. At the same time, it is important that the system of promotion of employees is clear. A person must understand what exactly he needs to do today in order to get a promotion tomorrow. This is exactly what most Russian enterprises sin with: when hiring an employee, from the managers of such companies one can hear only the phrase “career growth is possible”, and not a clear sequence of actions;

Intangible benefits to staff: granting the right to a flexible work schedule depending on the workload of the enterprise, earlier retirement, the provision of time off or additional leave for special achievements in work, the organization of summer holidays for children and adults. Such benefits are mainly enjoyed by enterprises in the heavy and oil industries, where the provision of non-material benefits is associated with difficult working conditions;

Creation of a favorable atmosphere among the employees of the enterprise, elimination of administrative and status barriers. This form of labor stimulation really has a positive effect on the financial and economic activities of the organization, since employees feel support and mutual understanding within the team, work “on the same wavelength” - the efficiency of such work is much higher. The creation of such an atmosphere is largely facilitated by holding corporate evenings, sports events, participation of the organization in city (regional) events.

The main goal of any of the above forms of labor stimulation is the realization of the interests of the enterprise, which include an increase in revenue, intensification of sales, an increase in labor productivity and a reduction in production costs. To determine the extent to which the goal is achieved by the enterprise, economists analyze the effectiveness of stimulating labor resources, which shows to what extent the costs of material and moral incentives for employees are justified, whether there has been an increase in production, whether the cost has decreased.

Obviously, for different industries and categories of workers, the indicators of the effectiveness of stimulating labor resources will be different. For example, in production, production rates are compared, while for accounting staff this indicator is unacceptable, since the accounting department at the enterprise performs not a production, but a supporting function.

One of the most common indicators of the effectiveness of stimulating labor resources is the conduct of sociological studies at the enterprise, which are questionnaires of employee satisfaction with the nature of work, wage levels, moral forms of staff incentives.

Often, these questionnaires are anonymous and are designed to provide management big picture attitudes of workers, on the basis of which top management makes appropriate decisions in the field of personnel motivation and stimulation. For example, such questionnaires may contain questions of the following nature:

1. "Do you like the nature of the work you are doing now?";

2. "Have you ever thought about changing jobs?";

3. "Is your immediate supervisor a role model for you?";

4. "Are you satisfied with the level of wages you receive?".

Based on the analysis of these surveys, the management of the enterprise draws conclusions about the qualitative level of the effectiveness of stimulating labor resources, that is, in fact, receives an answer to the question: do labor incentive programs organized at the enterprise bring results or not?

Such sociological studies make it possible to identify the causes of dissatisfaction of employees with the conditions and nature of work and quickly eliminate them, which has a positive effect on the general moral and business climate in the team and is reflected in economic indicators enterprises.

Speaking of quantitative indicators analysis of the effectiveness of incentives for labor resources, we, of course, have in mind the material incentives for workers. There are several approaches to assessing its effectiveness that can be used by enterprise economists.

One of the most widely used methods today is to stimulate innovation. It can be any field of activity - from industrial enterprises to insurance organizations and banks.

The bottom line is to reward employees for rationalization proposals that reduce the cost of the enterprise and generate additional income.

In practice, indicators of productivity and labor intensity are considered in close connection with the analysis of the wage fund, which, as a rule, takes into account the costs of the enterprise.

They analyze indicators that reflect the relative savings in the wage fund, the ratio of the growth rate of labor productivity to the growth of average wages.

The analysis of the wage fund begins with the calculation of the absolute and relative deviation of its actual value from the planned one. The absolute deviation is determined by the difference between the actual wage fund and the planned one:

FOT abs = FOT fact - FOT plan, (1.1)

where, payroll fact, payroll plan - the actual and planned sizes of the wage fund.

The relative deviation is calculated as the difference between the actual payroll fund and the planned one, adjusted for the production plan fulfillment factor. In this case, only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production:

FOT relative \u003d FOT fact - (FOT plan. per. To issue + POT planned. post.), (1.2)

where, FOT plan. per., FOT plan. fast. - variable and constant part planned wage fund, K vol. - coefficient of implementation of the plan.

The most important condition for increasing the efficiency of production is a faster growth in labor productivity compared to the growth of average wages. This ratio in rates provides savings in the cost of production for the element of wages. The change in the average earnings of workers for a given period is characterized by its index:

I zp \u003d GZP fact / GZP plan, (1.3)

where GZP is a fact, GZP plan is the actual and planned average wages, respectively.

The labor productivity index is calculated in a similar way:

I gv \u003d GV fact / GV plan, (1.4)

where GV fact, GV plan - respectively, the actual and planned productivity of labor (for example, the annual or hourly output of one worker).

The lead coefficient (K def) is equal to:

K def \u003d I gv / I zp (1.5)

Savings (-E) or overspending (+E) of the payroll is calculated by the formula:

E \u003d FZP fact (I zp - I gv) / I zp (1.6)

In the context of inflation, when drawing up a plan for the growth of average wages, it is necessary to take into account the index of price growth for consumer goods and services (Ic):

Izp \u003d ZPplan (1) / (ZPfact (0) Ic). (1.7)

All activities that are carried out by the management of the enterprise to stimulate personnel are ultimately aimed at achieving one goal - increasing profits.

1.3 Regulatory aspects of staff incentives in the enterprise

As a rule, incentives for employees are carried out in such areas as wages, additional social guarantees and benefits, consumer services and training. This approach seems to be quite natural, since takes into account the basic interests of the employee in labor relations.

The modern labor legislation of Russia, by establishing a minimum set of rights for workers and the level of guarantees for them, allows participants labor relations complete this minimum. This opportunity arises due to a combination of methods of centralized (state), contractual and local regulatory regulation.

In accordance with Art. 9 Labor Code In the Russian Federation, the regulation of labor relations and other relations directly related to them can be carried out by concluding, amending, supplementing collective agreements, agreements, labor contracts by employees and employers.

According to Art. 8 of the Labor Code of the Russian Federation, employers accept local regulations containing norms labor law, within its competence in accordance with labor law, collective agreements, agreements.

When using contractual or local methods of regulating labor relations, it must be remembered that various kinds of agreements, individual or collective, cannot create less favorable working conditions for the employee compared to those provided for by law.

In turn, local regulations cannot worsen the position of workers, not only in comparison with the law, but also with the collective agreement and social partnership agreements. The terms of agreements and the norms of local acts that do not meet this rule cannot be applied and are not provided with judicial protection by virtue of Art. 8 and 9 of the Labor Code of the Russian Federation.

The most difficult, from the point of view of legal regulation, are the issues of establishing, applying and changing wage systems - both in the organization as a whole and in relation to a particular employee.

In accordance with Part 2 of Art. 135 of the Labor Code of the Russian Federation, the remuneration systems used by the employer, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, the system of additional payments and allowances of an incentive nature and bonus systems are regulated by collective agreements , agreements, local regulations in accordance with labor legislation.

The salary of a particular employee, in accordance with Part 1 of Art. 135 and Art. 57 of the Labor Code of the Russian Federation, is determined by his employment contract and is consistent with the remuneration systems in force for this employer. Moreover, the condition of remuneration is necessarily included in any employment contract.

It will be more beneficial for the employer, from a legal and organizational point of view, to establish a remuneration system by issuing a local regulatory act (regulation on remuneration, bonuses, etc.)

Any employer, in one form or another prescribed by law, must approve the system of remuneration applied by him. If it is established by contract (through a collective agreement or agreement), then it is the result of collective negotiations and agreements between the employer and employee representatives.

At the same time, in the absence of a collective agreement or agreement and the simultaneous adoption by the employer of a local regulatory act, the remuneration system is determined, as a rule, at the sole discretion of the employer. Given this circumstance, it will be more beneficial for the employer, from a legal and organizational point of view, to establish a remuneration system by issuing a local regulatory act (regulation on remuneration, bonuses, etc.). Negotiating parties often find it difficult to reach a consensus.

In addition, the procedure for concluding a collective agreement and agreements is rather complicated: it presupposes the existence of representative bodies of workers (trade union, council of labor collectives, etc.). A system established in this way is more difficult to change, since any innovations in it depend on the results of collective bargaining.

As indicated above, the employer can form local regulations on the issues of the remuneration system independently, taking into account his economic interests and tasks in the field of stimulating employees to work efficiently.

With the conclusion of an employment contract, the remuneration system applied as a whole takes the form of individual conditions for remuneration (terms of an employment contract) for a particular employee.

Is there a legal basis for an employer to change these conditions? On the one hand, Article 135 of the Labor Code of the Russian Federation gives the employer the right to change the wage system. On the other hand, according to Art. 72 of the Labor Code of the Russian Federation, the terms of an employment contract determined by the parties can be changed only by agreement of its parties, with the exception of cases provided for by the Labor Code of the Russian Federation. How to make adjustments to the employment contracts of employees if the payment system as a whole changes? The ideal situation is when all employees are ready for changes in employment contracts by agreement of the parties. However, in practice this does not always happen.

The Labor Code of the Russian Federation provides that the terms of an employment contract can be changed not only by agreement of the parties, but also in some cases - at the initiative of the employer, which ensures his right to change the wage system. According to Art. 74 of the Labor Code of the Russian Federation, in the case when, for reasons related to changes in organizational or technological conditions labor (changes in equipment and production technology, structural reorganization of production, etc.), the terms of the employment contract determined by the parties cannot be saved, they can be changed at the initiative of the employer, with the exception of changing labor function worker. In our case, we can talk about organizational change working conditions or, in other words, about changes in the organization of the remuneration system of the employer as a whole.

In turn, part 1 of Art. 135 of the Labor Code of the Russian Federation implies that the terms of labor contracts on wages “follow” the wage system in force for the employer as a whole, and therefore cannot be saved when it is changed in the prescribed manner. Please note: changing the terms of employment contracts at the initiative of the employer is carried out according to a special procedure, which includes, among other things, advance warning of employees and their right to refuse to continue working (Article 74 of the Labor Code of the Russian Federation).

Unlike the terms of remuneration, the terms of additional social guarantees and benefits are not subject to mandatory inclusion in the employment contract.

In addition to the formation of various wage systems, the employer, using contractual and local methods of regulation, can use such incentives for employees as additional guarantees and benefits in the social sphere (voluntary insurance, family support, etc.). It is more profitable to provide for such conditions not in labor agreements, including collective and labor agreements, but in local regulations.

At the same time, unlike the terms of remuneration, the terms of additional social and welfare guarantees and benefits are not subject to mandatory inclusion in the employment contract. This allows the employer, as a rule, to simply and quickly change the provided “social package” by amending the relevant local act, canceling it and (or) adopting a new document. At the same time, it must be remembered that, being included in a collective or labor agreement, social guarantees and benefits can only be changed in the manner prescribed by law.

Special attention should be paid to the issues of so-called corporate training. In accordance with Art. 196 of the Labor Code of the Russian Federation, the need for professional training and retraining of personnel for own needs determined by the employer. He also chooses the forms of such training, as well as the list of necessary professions and specialties, taking into account the opinion of the representative body of workers, if any. Only in some cases, the employer is obliged to conduct staff training.

In turn, according to Art. 197 of the Labor Code of the Russian Federation, employees have the right to vocational training, retraining and advanced training, including training in new professions and specialties. This right is exercised by concluding an additional agreement between the employee and the employer (student agreement).

It can be concluded that for an employee such training is, with the exception of some cases, an additional benefit. At the same time, the employer himself is usually interested in high-quality training of personnel.

IN legal regulation learning at the local level, a student agreement is crucial - of course, well-written. According to Art. 198 of the Labor Code of the Russian Federation, it is an addition to the employment contract.

According to Art. 199 of the Labor Code of the Russian Federation, the student agreement must contain: the name of the parties; an indication of a specific profession, specialty, qualification acquired by the student; the obligation of the employer to provide the employee with the opportunity to study in accordance with the student agreement; the obligation of the employee to undergo training and, in accordance with the acquired profession, specialty, qualification, work under an employment contract for the period established in the student agreement; period of apprenticeship; payment during this period. In addition, it may contain other conditions determined by agreement of the parties.

When drawing up an employment contract, it is necessary to carefully consider the rights and obligations of the parties during and after training, including the obligations of the employee to study in good faith and work for the employer certain time after completion of training. At the same time, clear conditions for its termination should also be provided, including in the event of a violation of the obligations of each of the parties.

According to Art. 207 of the Labor Code of the Russian Federation, if at the end of the training the employee does not fulfill his duties, he will have to reimburse the employer for the costs of training. A similar condition regarding the period of study itself can be included in the student agreement.

Summing up, it should be noted that the correct implementation of the norms of labor legislation in the construction corporate systems staff incentives in many ways helps to reduce the legal and financial risks of the employer in this area.

2. ANALYSIS OF THE PERSONNEL INCENTIVE SYSTEM IN IC CENTURION LLC

2.1 Organizational and legal characteristics of the enterprise LLC "SK "Centurion"

1. Full company name - Limited Liability Company “Construction Company “Centurion”. The abbreviated corporate name is SK Centurion LLC.

2. Legal, postal address of the enterprise: postal code 183038, Murmansk, Egorova st., 19.

3. Number and date of state registration:

TIN 5190903014 OGRN 1095190005162 KPP 519001001 was registered in accordance with the provisions of the Tax Code of the Russian Federation on April 21, 2009 in the Federal Tax Service for the city of Murmansk. Annex 1

4. Founders:

Citizen of the Russian Federation - Langova Tatyana Nikolaevna (general director);

Citizen of the Russian Federation - Kostyuchik Andrey Sergeevich (deputy general director).

5. Organizational and legal form: Limited Liability Company; form of ownership: Private.

The main activities of the company are the management of apartment buildings and repair and construction activities. In accordance with 148-FZ dated July 2, 2008, Centurion Construction Company LLC is a member of the NP Association of Builders of St. Petersburg and has permits for work that affects the safety of capital construction projects. LLC "Construction Company" Centurion "is entered in the State Register of Rostekhnadzor for the operation of high-risk facilities. The engineering and technical staff of the enterprise has a specialized education, attestations of the White Sea Department of Rostekhnadzor, energy supervision, boiler supervision.

The professional team of the enterprise was formed in 2005. In the field of housing and communal services, the team began to master the commercial direction within the framework of the experiment "Our Yard", conducted by the Administration of the city of Murmansk in 2004, while showing a high production and economic result.

The construction direction of the enterprise has sufficient experience and business reputation in the construction industry of Murmansk, the team designed, built and put into operation the car depot building of the government of the Murmansk region, saving the regional budget more than 40 million rubles.

Having separated into a separate independent enterprise, SK Centurion LLC continues the traditions of professionalism and reliable partnership in the field of construction and housing and communal services. LLC "SK "Centurion" has a production base, equipment, emergency service. The company manages 27 apartment buildings in Murmansk. The company also provides services as a contractor to other management companies and homeowners associations. SK Centurion LLC is not only the functions of a managing organization, it is a complete, closed cycle of maintenance and repair work, both of the building structure and engineering networks and systems, and the function of a general contractor for construction and installation works.

IC Centurion LLC is a legal entity and operates in accordance with the Charter, approved by the Resolution of the Administration of the city of Murmansk No. 1139 dated 30.05.08. and adopted by the general meeting of shareholders on 26.04.08.

Members of the company are individuals and legal entities.

The main activity of IC Centurion LLC is the management of apartment buildings, construction, reconstruction and repair of industrial and civil facilities.

The Company owns separate property accounted for on its independent balance sheet.

The Company may, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court, open bank accounts in accordance with the established procedure, may voluntarily unite in unions, associations, and also be a member of other non-profit organizations both on the territory of the Russian Federation and abroad.

The governing bodies of IC Centurion LLC are:

General Meeting of Participants of IC Centurion LLC;

CEO.

The management of the current activities of the company is carried out by the General Director. The General Director organizes the work at the enterprise and bears full responsibility for the state and duration of the enterprise.

The general director manages all the work through his deputies.

Control over the financial and economic activities of the company is carried out by the audit commission. The verification (audit) of the financial and economic activities of the company is carried out based on the results of the company's activities for the year, as well as at any time on the initiative audit commission company, decision of the general meeting of shareholders, the board of directors of the company or at the request of the shareholder (shareholders) of the company, owning in the aggregate at least 10 percent of the voting shares of the company.

The main regulatory documents are:

Federal laws: 41-FZ " state regulation tariffs”, 131-FZ “local self-government”, 185-FZ “fund for assistance and reform of housing and communal services”, 188-FZ “housing code”;

Decree state committee of the Russian Federation for Construction and Housing and Communal Complex dated September 27, 2003 No. 170 on the approval of rules and regulations technical operation housing stock;

Decree of the Government of the Russian Federation of May 23, 2006 No. 307 on the procedure for providing utilities citizens;

Government Decree No. 491 on approval of the rules for maintaining common property in an apartment building and the rules for changing the amount of payment for the maintenance and repair of residential premises in the event of the provision of services and performance of work on the management, maintenance and repair of common property in an apartment building of inadequate quality and (or) with interruptions exceeding the established duration;

For construction company"Centurion" is important professionalism of employees, so all employees agencies have higher education and systematically participate in programs to improve their skills.

The current management, responsibility for the implementation of the policy in the activities of the organization lies with the head, according to the charter, the general director of IC Centurion LLC.

The structure and staffing are developed and approved by the General Director of the organization IC Centurion LLC.

Staff job descriptions are developed by the Management Representative and approved by the General Director.

Main functions and tasks regular staff companies are conditioned by strategic directions of development to maintain an appropriate level of services provided and ensure the wages of employees, depending on their qualifications, complexity, quality and conditions of their work.

The functions and tasks of full-time employees are implemented through job responsibilities that are established by the employee and brought to him against receipt after signing the order for employment (appointment to another position) simultaneously with others essential conditions labor contract.

Labor relations with employees arise when concluding an employment contract with the establishment in accordance with the labor legislation of the Russian Federation probationary period. The procedure for concluding employment contracts, their termination is regulated by the legislation of the Russian Federation.

In the management of the organization, payroll funds (PF) are formed, which include the amount of official salaries, regional coefficients, allowances, bonuses and piecework earnings. The specific amount of the wage fund for management is indicated in their budget.

The following wage systems are used at the enterprise:

piece-rate - for workers who are on piece-rate wages;

Time - bonus - for other categories of workers.

Based on the budgeted labor costs, the director of the branch, when drawing up the staff list for the year, determines the number of employees and their salaries and submits proposals to the general director.

Official salaries for employees are set in the staffing table, which is approved by the General Director, depending on their qualifications, the complexity of the work performed. The official salary of the deputy director is set by the director of the enterprise. The official salary of an employee is announced upon hiring in the order of the director of the organization.

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Serious analytical work should be carried out to improve the system of influence on the labor motivation of personnel in the organization. Various methods of personnel management should focus on the effectiveness of the required material and financial costs and the achievement of organizational goals. Therefore, when developing methods for managing staff motivation, one should pay attention to great attention the problem of assessing the effectiveness of management, which is of great practical importance.

As one of the approaches to assessing the effectiveness of staff motivation, S.A. Shapiro offers his own evaluation formula, which takes into account the effects arising from an increase in labor productivity, a decrease in staff turnover, and staff training with the subsequent combination of several professions. First, individual performance indicators are determined.

1. The effect of reducing staff turnover (monthly):

Et \u003d Zn * R (Kt1 - Kt2), (1)

where Зн - expenses for a beginner, equal to Zot/Rot;

Zot - the cost of personnel selection;

Mouth - the number of selected candidates;

P - average number of employees;

Kt - turnover rate \u003d number of laid-off workers Ruv / R.

2. The effect of training with the subsequent combination of professions:

Eob \u003d Zzp * Rsp * N - Goiter, (2)

where: Goiter - training costs;

Zzp - wage costs per employee per month;

Rsp - the number of employees trained in related professions;

N is the calendar period for which the efficiency is calculated.

3. The effect of increasing labor productivity (per month):

Ep \u003d P * Dm * (P2 - P1), (3)

where: P - the number of employees;

Dm - the number of working days worked by them per month;

P - labor productivity as the ratio of sales per day to the number of employees \u003d Op / (Dm * R)

4. Overall efficiency:

Es \u003d Ep + Et + Eob \u003d N * R * Dm * (P2 - P1) + N * Zn * R (Kt1 -

Kt2) + Zzp * Rsp, (4)

At present, in many Russian companies, especially those involved in consulting and marketing activities, Western methodologies for assessing the effectiveness of personnel management are applied.

Among them stand out:

  • 1. Peer review, which consists in questioning the heads of departments with the help of a questionnaire about what they think about HR managers and their methods of work. The questionnaire can include both general and specific questions and is conducted on its own, without the involvement of consultants. This method is effective in terms of minimizing the cost of assessing, but its main drawback is the presence of subjectivity in assessments associated with interpersonal relationships in the team.
  • 2. The benchmarking method, which consists in the fact that the performance indicators of personnel management services (staff turnover rate, absenteeism rate, training costs for new employees) are compared with similar data from other companies operating in the market and engaged in approximately the same types of activities.
  • 3. Method D. Phillips, including:
    • a) the rate of absence from the workplace (absenteeism) = the number of absenteeism + the number of employees who quit unexpectedly;
    • b) satisfaction indicator (qualitative indicator) - the number of employees satisfied with their work, expressed in%);
    • c) a criterion that determines the unity and harmony in the organization, established by the methods of sociometry.
  • 4. D. Ulrich's technique, including:
    • - performance indicator per unit of raw materials, one worker or unit of wages;
    • - speed of business processes before and after innovations;
    • - skills, skills of employees, their loyalty to the administration.

Summing up the results of the first section, we note that the development of an incentive system is A complex approach in the decision to improve the efficiency and quality of work. When using it in the management of social facilities, it turns out how well developed and effective the system is. Incentives are a way of rewarding employees for participating in production, based on a comparison of labor efficiency and technology requirements.

Classification of types of incentives:

  • 1. Financial incentives.
  • 2. Social stimulation.
  • 3. Moral stimulation.

Of great importance in the management of the behavior of social objects in the sphere of labor are forms of organizational incentives, identified by the method of interrelated performance results and incentives.

Forms of organizing incentives:

  • 1. Leading and reinforcing forms of stimulation;
  • 2. Individual and collective forms of stimulation;
  • 3. Positive and negative forms of stimulation;
  • 4. Immediate, current and prospective forms;
  • 5. General and target forms.

Research methods for staff incentives can be very diverse and depend on the development of the incentive system at the enterprise, the general management system and the characteristics of the enterprise itself.

Serious analytical work should be carried out to improve the system of influence on the labor motivation of personnel in the organization. Various methods of personnel management should focus on the effectiveness of the required material and financial costs and the achievement of organizational goals.

Keywords

STIMULATION SYSTEM / PERFORMANCE INDICATORS / INCENTIVE ASSESSMENT/ SALARY / STIMULATION EFFICIENCY / STIMULATION ANALYSIS / OIL AND GAS PRODUCTION COMPANIES/ INCENTIVE SYSTEM / PERFORMANCE INDICATORS / ASSESSMENT OF INCENTIVES / REMUNERATION / EFFECTIVENESS OF INCENTIVES / ANALYSIS OF INCENTIVES / OIL AND GAS COMPANIES

annotation scientific article on economics and business, author of scientific work - Modorsky A.V., Modorskaya G.G.

The methodology proposed by the authors for assessing the effectiveness of incentive systems is reflected. The methodology involves a four-stage analysis incentive systems. When implementing the methodology, a consistent sociological study is carried out, the study of expert opinion, the calculation of general and special indicators for evaluating the effectiveness incentive systems. In a sociological study, using a questionnaire, the opinion of the employees of the enterprise about the effectiveness of incentive systems. The results of a sociological study are processed using a SWOT analysis. It is proposed to use senior and middle managers as experts in the methodology. General indicators of efficiency assessment used in practice are described. incentive systems, such as wage intensity, wage return, etc. The main disadvantages of such indicators are given. To overcome the shortcomings inherent in the general performance evaluation indicators, it is proposed to use special performance evaluation indicators. incentive systems, including an integral indicator of performance evaluation and a correlation indicator. The "integral indicator" means the weighted average assessment of the performance key indicators activity for the unit for the period, attributed to bonus payments for the unit for the corresponding period per employee. The "correlation indicator" is understood as an indicator that reflects the level of linear correlation between the weighted average assessment of the KPI performance for the unit for a number of periods and bonus payments per employee for the corresponding periods, taking into account the ratio between the wages of individual groups of employees. Each step of the proposed methodology, giving its own characteristics incentive systems together form a comprehensive picture. The proposed method was tested on the example of one of the oil and gas companies. The use of the author's methodology will allow timely identification of shortcomings in the functioning of incentive systems, and, therefore, will allow timely prevention of negative consequences and increase efficiency. incentive systems labor in the enterprise.

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In the article the authors propose their own methods of assessing the effectiveness of incentive systems. The technique involves a four-stage analysis of such a system, which consists in successful conducting social research, studying expert opinion, calculating general and specific indicators to measure the incentive system effectiveness. The questionnaires used for the social research allow for finding out the employees" opinion on the incentive system at their company. The research results are studied with the help of the SWOT-analysis. It is proposed to engage senior and middle managers in acting as experts The article describes commonly applied general indicators of the incentive system effectiveness, such as "zarplatoemkost", "zarplatootdacha", and others. , including the integral index of effectiveness evaluation and the correlation index. (also calculated for this department for the corresponding period). The term "correlation index" refers to an indicator of the level of linear correlation between the weighted average estimate of KPI implementation for the department over a number of periods and bonus payment per employee for the corresponding periods, with regard to the ratio of wages earned by separate groups of workers. The article presents the process and results of testing the proposed methodology at an oil and gas company. The use of the authors" methods will make it possible to detect shortcomings in the functioning of incentive systems in time, and thus to prevent negative consequences as well as improve the effectiveness of the incentive system at the enterprise.

The text of the scientific work on the topic "Methodology for assessing the effectiveness of the labor incentive system"

BULLETIN OF THE PERM UNIVERSITY

2015 ECONOMY Vol. 4(27)

UDC 001.891:331.215.3 BBK 65.245v7

METHODOLOGY FOR ASSESSING THE EFFICIENCY OF THE LABOR INCENTIVE SYSTEM

A.B. Modorsky, Head of the Labor and Wage Organization Department of LUKOIL-PERM LLC

Email address: [email protected],

OOO LUKOIL-PERM, 614000, Perm, st. Lenina, 62

G.G. Modorskaya, Ph.D. economy Sciences, Associate Professor

Email address: [email protected]

Perm State National Research University, 614990, Perm, st. Bukireva, 15

The methodology proposed by the authors for assessing the effectiveness of incentive systems is reflected. The methodology involves a four-stage analysis of the incentive system. When implementing the methodology, a consistent sociological study is carried out, the study of expert opinion, the calculation of general and special indicators for evaluating the effectiveness of the incentive system. In a sociological study, using a questionnaire, the opinion of the employees of the enterprise on the effectiveness of the incentive system is analyzed. The results of a sociological study are processed using 8\¥OT analysis. It is proposed to use senior and middle managers as experts in the methodology. The general indicators used in practice for evaluating the effectiveness of the incentive system, such as wage intensity, wage return, etc., are described. The main shortcomings of such indicators are given. To overcome the shortcomings inherent in general indicators of performance evaluation, it is proposed to use special indicators for evaluating the effectiveness of the incentive system, including an integral indicator for evaluating efficiency and a correlation indicator. The “integral indicator” means the weighted average assessment of the achievement of key performance indicators for the unit for the period, related to bonus payments for the unit for the corresponding period per employee. The “correlation indicator” is understood as an indicator that reflects the level of linear correlation between the weighted average assessment of the performance of WP1 for the unit for a number of periods and bonus payments per employee for the corresponding periods, taking into account the ratio between the wages of individual groups of employees. Each step of the proposed methodology, giving its own characteristics of the incentive system, together forms a comprehensive picture. The proposed methodology was tested on the example of one of the oil and gas producing enterprises. The use of the author's methodology will allow timely identification of shortcomings in the functioning of incentive systems, and, therefore, will allow timely prevention of negative consequences and increase the efficiency of the labor incentive system at the enterprise.

Keywords: incentive system, performance indicators, incentive assessment, wages, incentive effectiveness, incentive analysis, oil and gas companies.

The complication of the external economic situation, including the imposition of sanctions by the United States and the European Union against Russia, the downgrading of the credit rating of the state and a number of major domestic companies by the world's leading rating agencies leads to an increase in the cost of attracting external borrowed resources and, in general, negatively affects the capitalization of companies, which is confirmed by the fall in the value of shares of the main domestic companies representing the fuel and energy complex. This, in turn, forces domestic companies to seek internal reserves for development. One of possible ways formation of such reserves is to reduce personnel costs. At the same time, a decrease in the level of wages can lead to the emergence of social

Noah tension in the team. Therefore, it is advisable for companies, without reducing wages, to form or improve existing system incentives for employees so that it allows to increase labor productivity at the same personnel costs.

In order to build a quality program for improving the incentive system, it is especially important to correctly identify the main elements of the system that are currently not functioning effectively enough. What is meant by efficiency? From the point of view of a number of American scientists, efficiency is a measure of the cost of achieving goals. Domestic Academician L.I. Abakin understands efficiency as the ratio of the result of production (product) to those produced on it.

© Modorsky A.V., Modorskaya G.G., 2015

achievement cost . The modern economic dictionary defines the term "efficiency" as a relative effect, the effectiveness of a process, operation, project, defined as the ratio of the effect, result to the costs, expenses that caused, ensured its receipt.

Taking into account the approaches to the definition of the term "efficiency", let's define the interpretation of the term "efficiency of the incentive system". Under the effectiveness of the incentive system, we mean the maximization of labor productivity while optimizing the costs of the incentive system for employees.

Having outlined the theoretical approaches to the interpretation of the term "efficiency", let's move on to the

analysis of the four-stage methodology proposed for assessing the effectiveness of the incentive system (Fig. 1):

1. At the first stage, it is necessary to conduct a sociological study in order to analyze the dynamics of employee satisfaction with the material incentive system.

2. At the second stage, the opinion of the expert community on the effectiveness of the incentive system should be studied.

3. At the third stage, it is necessary to calculate the general indicators for assessing the effectiveness of the incentive system (hereinafter - ESS).

4. At the fourth stage, it is necessary to calculate the special indicators of the ESS.

Conduct coi research

Analysis of expert opinion

Calculation of general indicators of ESS

Calculation of special: 1st SS indicators

Rice. 1. Four-step assessment methodology

Let's describe each step in more detail.

The first step involves a sociological study of the employees of the enterprise in order to determine the state of the incentive system. At the same time, when creating a questionnaire, it is necessary to adhere to the following logic: the questionnaire should allow the company's HR management to conduct a SWOT analysis of the incentive system. Thus, questions for respondents should be formulated in such a way that the answers to them consistently reflect the following directions:

S (strengths) - strengths;

W (weaknesses) - weaknesses;

O (opportunities) - opportunities;

T (threats) - threats.

Examples of questions include the following: “How much does the incentive system motivate you to work well?”, “Does your salary correspond to the functions you perform?” etc.

In the future, a comprehensive analysis of the study will be required in order to form the results of a SWOT analysis and compare the strengths and weaknesses of the system, as well as opportunities and threats.

The second stage involves the analysis of the expert opinion of the company's managers on the effectiveness of the incentive system

effectiveness of the incentive system

by questioning them, its compliance with the main goals and objectives facing the enterprise. At the same time, the sample of experts should be sufficient to remain representative. It should include heads of different levels of management from top management to line managers, it is also important to pay special attention to the inclusion of representatives of various functional areas of activity in the expert community. When conducting an analysis of expert opinion, it is essential to bring the results of the first stage (sociological survey) to the experts in order to participate in the analysis of the expert community and form conclusions based on its results.

The third step is to dynamically analyze the overall indicators for evaluating the effectiveness of the incentive system.

Based on the above definitions of the concept of "efficiency", one of the main methods for assessing the effectiveness of the incentive system can be considered a comparison of the volume of output and the wage fund spent to ensure the release of this volume of output. This indicator in economic theory called payroll.

The disadvantage of analyzing the effectiveness of the incentive system based on wages is the fact that the growth in output may be associated with costs not only in the area of ​​wages.

labor, but also in the field of expanding production, etc. At the same time this method can be used when analyzing the incentive system in departments with comparable technologies, production conditions, etc.

In addition to the indicator of wage return, the opposite indicator is widely used - the coefficient of wage intensity of labor. Wage-intensity (English own-product real wage) - the share of real wages in the price of the product of the company, industry.

In general, for the economy, this indicator is of great importance. On the one hand, according to statistics in the Russian Federation, it is enough high level wage intensity (in 2010 it was 39.5%,

having increased over 10 years by 16%), despite the high level of wage intensity, which is higher than in many developed countries - Belgium (38.1%), Norway (37.5%), Italy (30.9%) and Spain ( 37.7%), Russia lags behind them in terms of living standards. This is because the increase in the wage share was not supported during this period by a corresponding increase in labor productivity.

Also, to assess the effectiveness of the incentive system, a number of other indicators are used (Table 1), which are calculated by dividing the indicators of financial and economic activity by the payroll.

Table 1

Indicators used in the analysis of the incentive system

No. Description Formula

P1 Ratio coefficient net profit to the payroll fund (hereinafter referred to as the payroll fund) Net profit payroll

P2 Ratio of investment to wage bill Investment wage bill

PZ The share of labor costs in the cost of manufactured products FZP Cost of issue. products

P4 Ratio of the output growth index to the payroll growth index AV-100% AFZP

P5 Ratio of the net profit growth index to the payroll growth index DNet profit -100% OFZP

P6 Ratio of investment growth index to payroll growth index DInvestments -100% AFZP

The above indicators are affected by market shifts, which can significantly change these ratios, regardless of the change in the effectiveness of the incentive system. For example, an increase in world energy prices will lead to an increase in the wage rate at enterprises in the fuel complex, but the effectiveness of incentive systems at these enterprises may not change in this case. Another disadvantage of general indicators is the impossibility of applying them to individual structural divisions enterprises. They characterize the overall level of efficiency of the system at the enterprise, in the industry, in the economy. At the same time, there is an objective need to control the effectiveness of employee incentives in each department.

To overcome the shortcomings of the general indicators, it is proposed to use the next stage of the methodology.

The fourth step involves the calculation and analysis of special indicators of the OSS, including the integral indicator of the OSS and the indicator of the correlation OSS.

1. The integral indicator of the OSS is a weighted average assessment of the achievement of key performance indicators or key performance indicators (hereinafter referred to as KPI) for the unit for the period, related to bonus payments for the unit for the corresponding period per employee.

Let us define the term KRG.

Key Performance Indicators are quantifiable measurements, agreed to beforehand, that reflect the critical success factors of an organization .

Key performance indicator is a business metric used to evaluate factors that are crucial to the success of an organization .

Key performance indicators are a vital means by which firms can judge how well they are performing. They allow businesses to identify some of their most important metrics, and provide a standardized way of determining whether or not they are meeting their goals, targets and objectives .

Thus, we see that, in general, the essence of the interpretation of this term is the same, the authors agree that KPI is a set of indicators that allows you to determine how the goals of the enterprise have been achieved.

To address the issue of comparability of KPI scores among themselves, it is proposed to develop and use five levels of KPI performance. The worst level of “not met” is assigned a score of Oi = l, and the best KPI performance is “perfectly” assigned a score<35=5. Применение данного подхода потребует сравнить соотношение между фактическим и плановым исполнением KPI (КР1ф/КР1ш) с уровнями выполнения KPI и поставить соответствующую оценку - О,. При этом формула расчета (ИПосс) примет следующий вид:

UPoss = (E(Oz-^)/(Pr-^A/), (1)

where V1 is the specific weight of the indicator, taking into account its significance;

Рг - the amount of bonuses for the period in the unit;

K( - coefficient for recalculating the amount of bonuses, taking into account the ratio between the wages of individual groups of employees,

q - the number of employees in the unit.

2. The indicator of the correlation OSS (Kposs) - an indicator that reflects the level of linear correlation between the weighted average estimate

fulfillment of KR1 for the department (X = ()1 ■ Ug) for

a number of periods and bonus payments per employee for the corresponding periods, taking into account the ratio between the wages of individual groups

workers (y \u003d Rg - K ^ g).

KP0SS \u003d (x ■ y - x y)! ax

If the correlation between the volume of bonus payments and the efficiency of the

division tends to unity, therefore, for more efficient work, employees receive a larger bonus, otherwise this indicator indicates either the absence of a relationship between these indicators, or an inverse relationship between them.

Let us test the proposed four-stage methodology for assessing the effectiveness of the incentive system on the example of one of the oil producing enterprises.

First, let us present the results of the analysis of the sociological survey conducted in all structural subdivisions of the enterprise by the method of a standardized (formalized) selective survey. As part of the study, more than 20% of the employees of the enterprise were surveyed annually, which allows us to speak of a fairly high degree of representativeness of the sample and the validity of the study (Fig. 2).

Does financial incentives depend on the results of an employee's work?

I fully dependent partially dependent I somewhat independent I not dependent at all I no answer

Rice. 2. Results of the sociological survey

As seen in fig. 2, the share of employees who believe that wages depend on the results of their work (partially or completely) began to decline from 2011 - over three years it decreased by 5%. The results show that almost half of the workers do not consider the current wage system to be fair,

which negatively affects their productivity.

Let's move on to the analysis of the expert opinion of the company's managers on the issue of evaluating the effectiveness of the incentive system. Note that the selection of experts was carried out according to the same scheme as the selection of workers for sociological research (Fig. 3). Does salary affect performance?

Rather yes than no

■ Rather no than yes

■ Difficult to answer

Rice. 3. Results of the analysis of expert opinion

As can be seen from the figure, the expert assessment of the impact of wages on work efficiency has a negative trend. Thus, the number of experts who believe that the size of wages affects the efficiency of work decreased from 62.8% in 2009 to 39.4% in 2013.

The current situation indicates a decrease in the effectiveness of the incentive system over the past years.

Let's move on to the next stage and analyze the effectiveness of the incentive system by calculating the general indicators for evaluating the effectiveness of the incentive system (Fig. 4).

Dobycha / FZI (TUT / thousand rubles)

Net profit/FZP (times)

Ineestia/FZP (times)

Share of staff costs in

production

cost price (%) - The ratio between s / n for

enterprise and sector

7008_7009 7010 7011_2012_701Я

Rice. 4. Dynamics with

Analysis of the data presented in fig. 4 shows a slight decrease in the wage rate by 5.5% from 7.3 tons of standard fuel (hereinafter referred to as TFU)/thous. rub. up to 6.9 TTU/thous. rub. over the past five years. At the same time, there is an increase in the ratio between net profit and payroll from 11.2 times to 20.2 times, or by 90% compared to the base period. All this is happening against the backdrop of changes in the price of a barrel of oil on world markets (Fig. 5). In general, from Fig. Figures 4 and 5 show a significant correlation between the cost of one barrel of oil on world markets and the coefficient that reflects the ratio between net profit and the payroll.

performance indicators

wages, and between investment and the payroll. Despite the increase in investment volumes, as well as the increase in the ratio between the net profit of the enterprise and the wage fund over the past six years, there is a tendency to reduce the ratio calculated by us between wages at the enterprise and wages in the sector from 1.26 to 1.17 times, in addition, the share of personnel costs in production costs over the past few years has not changed significantly and fluctuated at the level of 10-11%. All this indicates a decrease in the effectiveness of the incentive system.

Rice. 5. Dynamics of a barrel of oil (brent)

Summarizing the results of the analysis of the first part of the general indicators for assessing the incentive system, we note that we do not observe an increase in the main indicator - wage return, the rate of change in the physical volumes of production does not outpace the growth rate of the wage bill. Considering the fall

the price of one barrel of oil at the end of 2014, I would like to assume that it, like its growth, will not affect the level of wages of workers.

Let's pass to the analysis of the second part of the general indicators reflected in fig. 6.

Ratio of investment growth index to payroll growth index

The ratio of the net profit growth index to the payroll growth index

Coefficient of the ratio of the output growth index to the payroll growth index

Rice. 6. General performance indicators

Rice. 6 confirms our conclusion about the low efficiency of the incentive system, since the growth of investments, which causes an increase in the burden on the personnel of the enterprise, is not supported by a corresponding increase in wages, which negatively affects the effectiveness of incentives for employees. In addition, the growth rate of output in physical units, only without taking into account the inflationary component, is equal to the growth rate of wages. Adjusted for inflation, wage growth lags behind output.

Let's move on to the next stage of the analysis of the incentive system, namely, the calculation of special indicators. As an example, we use the results of the activities of six departments:

1. The first group - units in charge of business processes (hereinafter referred to as BP) included in the chain of adding consumer value:

2. The second group - units in charge of providing BP for production support:

Department of labor protection of industrial and environmental safety, hereinafter - UOT-P&ES;

Department of mechanical and energy and metrological support, hereinafter - UMEMO.

3. The third group - units in charge of providing management processes:

Corporate Security Department, hereinafter referred to as UKB.

On fig. Figure 7 shows the dynamics of bonus payments included in the wages of the respective divisions in comparable prices.

UKB -UMEMO -UOTPiEB -UP UTDN

Rice. 7. Dynamics of the volume of bonuses by divisions

Based on the analysis of bonus payments, it can be concluded that they are relatively constant for all departments over a period of five years. The constancy of bonus payments should indicate a comparative constancy in the performance of the main performance indicators of these structural divisions, subject to the condition of constancy of the number of divisions, since the total amount of bonuses is affected by both the number and the quality of performance indicators.

Let us present the dynamics of the total amount of bonuses per employee of the relevant divisions in comparable prices in conventional monetary units (Fig. 8). The expression of wages in conventional monetary units is caused by the need to maintain the confidentiality of information about real wages at the enterprise. Wages are converted from rubles into conventional monetary units by dividing them by the coefficient K.

Y(W1u:>1,

Rice. 8. Dynamics of total bonuses per person

In general, we see that over the past years the number of units has not changed significantly, so the analysis shows a fairly stable level of bonuses, which fluctuates at the level of 16-22 den. units per employee per year. The information presented in fig. 8, does not allow us to conclude about the effective

the incentive system, since the size of the bonus may not correspond to the degree of achievement of the established performance indicators.

Let us reflect the implementation of the main KR1 of one of the divisions based on the results of work in 2012 and 2013. (Fig. 9).

Associated petroleum gas utilization factor. %

GNO operating time to failure. (100 hours)

Volume of hydrocarbon production, million tons

Associated petroleum gas utilization factor. °<

Nar ab rejection of GNO for refusal, (100 hours)

Volume of hydrocarbon production, million tons (*2)

Rice. 9. Plan / actual implementation of WP1 by subdivisions

Analysis of the information reflected in fig. 9, indicates that, in general, the K1Ch assigned to the units are being fulfilled. In a number of cases, practice shows that even minor deviations from the set goals in percentage terms are assessed by the shareholder as significant in terms of their impact on the achievement of the main

new business goals. In order to achieve comparability in the performance of indicators, we will implement

calculation KP1 = ^ (0; ■ K;) for the period from 2008 to

2013 (Fig. 10).

UB -UKB -UMEMO -UOTPiEB -UL UTDN

Rice. 10. Weighted average assessment of the implementation of WP1

Comparative analysis of the information presented in fig. 9 and 10, allows us to conclude that insignificant percentage deviations in 2012 in terms of UTDN indicators are significant from the shareholder’s point of view, therefore, the weighted average assessment of the implementation of WP1 of UTDN at the end of 2012 is at a lower level

average, the results of UTDN activity in 2013 are much higher.

For the purposes of assessing the incentive system, we will calculate the integral indicator by years in the context of structural divisions (Fig. 11).

Rice. 11. Dynamics of the integral indicator

The level of wages for different categories of workers should be taken into account. Thus, on average, the remuneration of employees of departments that influence the chain of adding consumer value and supervise the BP providing production support by an average of 8.5%

higher than the remuneration of employees of departments in charge of supporting management processes. Let us apply the transition coefficient to exclude the influence of the specified factor. The final dynamics of the integral indicator will take the following form (Fig. 12).

UB -UKB -UMEMO -UOTPiEB -UP UTDN

2008 2009 2010 2011 2012 2013

Rice. 12. Dynamics of the integral indicator

The actual values ​​of the integral indicator at the end of 2013 indicate a greater effectiveness of the incentive system for employees in charge of personnel management, while for other departments the incentive system is less effective. Moreover, the efficiency leaders of 2012 became outsiders in 2013 and vice versa. All this speaks of the possibility

Calculation of the indicator ]

of the development of the incentive system at the enterprise.

Let's calculate the indicator of the correlation assessment of efficiency according to formula (2). For X, we will take the weighted average assessment of the performance of KP1 for the unit, and the explained 7 will be the level of bonus payments for the corresponding period per employee (Table 2).

table 2

"---Indicator - - Rhu

Subdivision ---- X Y X-Y

UB 3.17 0.23 0.72 0.55 0.03 -0.75

UKB 3.78 0.24 0.92 0.50 0.02 0.37

UMEMO 2.67 0.23 0.61 0.72 0.02 -0.70

UEP&ES 4.17 0.27 1.15 0.37 0.03 0.89

PM 4.78 0.20 0.96 0.14 0.02 -0.48

UTDN 3.61 0.20 0.73 0.83 0.02 0.17

The indicator of the correlation assessment of the effectiveness of wages is not equal to one in any of the cases, and in 5 out of 6 departments it is below 0.5 units, so it can be noted that there is no linear relationship between the effectiveness of the implementation of WP1 and the amount of bonus payments received.

Thanks to the four-stage methodology for analyzing the incentive system at the enterprise, a number of shortcomings in the incentive system of an oil and gas producing enterprise were identified. Timely detection of an imbalance in the incentive system will allow enterprises to choose a mechanism to overcome it. Qualitative system of sti-

simulation, meeting external and internal challenges, will allow the enterprise to develop intensively in a competitive environment due to the high productivity of employees, their focus on results in the performance of their duties.

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The date of the manuscript receipt:

EFFECTIVENESS OF THE INCENTIVE SYSTEM: METHODS OF ASSESSMENT

Alexander K Modorskiv, Head of the Department of Organization of Labor and Wages

Email: [email protected] LukoH Perm; 62, Lenina St., Perm, 614000, Russia Galina G. Modorskava, Candidate of Economic Sciences, Associate Professor E-mail: [email protected] Perm State University; 15, Bukireva St., Perm, 614990, Russia

In the article the authors propose their own methods of assessing the effectiveness of incentive systems. The technique involves a four-stage analysis of such a system, which consists in successful conducting social research, studying expert opinion, calculating general and specific indicators to measure the incentive system effectiveness. The questionnaires used for the social research allow for finding out the employees" opinion on the incentive system at their company. The research results are studied with the help of the SWOT-analysis. It is proposed to engage senior and middle managers in acting as experts The article describes commonly applied general indicators of the incentive system effectiveness, such as "zarplatoemkost", "zarplatootdacha", and others. , including the integral index of effectiveness evaluation and the correlation index. (also calculated for this department for the corresponding period). The term "correlation index" refers to an indicator of the level of linear correlation between the weighted average estimate of KPI implementation for the department over a number of periods and bonus payment per employee for the corresponding periods, with regard to the ratio of wages earned by separate groups of workers. The article presents the process and results of testing the proposed methodology at an oil and gas company. The use of the authors" methods will make it possible to detect shortcomings in the functioning of incentive systems in time, and thus to prevent negative consequences as well as improve the effectiveness of the incentive system at the enterprise.

Keywords: incentive system, performance indicators, assessment of incentives, remuneration, effectiveness of incentives, analysis of incentives, oil and gas companies.

Please cite this article in Russian-language sources as follows:

Modorsky A.V., Modorskaya G.G. Methodology for assessing the effectiveness of the labor incentive system // Bulletin of the Perm University. Ser. "Economics" = Perm University Herald. economy. 2015. No. 4(27). pp. 160-169.

Please cite this article in English as:

Modorskiv A.J", Modorskay G.G. Effectiveness of the incentive system: methods of assessment // Vestnik Permskogo universiteta. Seria Ekonomika = Perm University Herald. Economy. 2015. No. 4(27). P. 160-169.


Introduction

1.1 The essence of staff incentives, its functions and methods

3 Evaluation of the effectiveness of the incentive system used at the enterprise New Technologies LLC

1 Forecast of the average monthly salary of employees of New Technologies LLC

3 Evaluation of the cost-effectiveness of the proposed measures

Conclusion

Application


Introduction


Incentives play a huge role in organizing the activities of an enterprise, since it is aimed at motivating an employee to work effectively and efficiently, which not only covers the employer's costs for organizing the production process, wages, but also allows you to get a certain profit.

Motivation and stimulation of the work of personnel is the main means of ensuring the optimal use of enterprise resources, mobilizing the existing human resources.

At present, a feature of personnel management is the increasing role of the employee's personality. Accordingly, the ratio of incentives and needs, on which the incentive system can rely, changes. To motivate employees, enterprises today use both tangible and intangible methods of remuneration.

A well-designed remuneration system in the system of stimulating labor activity will allow mobilizing the labor potential of the employees of the organization, will interest them in the growth of qualitative and quantitative performance indicators, and will also contribute to the manifestation of creative initiative, will be expressed in a decrease in the share of human labor per unit of output and, ultimately, improving the quality of work performed.

Effective management is impossible without a correct understanding of the motives and needs of a person, that is, the competent use of one of the main social management technologies of the motivation and incentive system. Now, in a constantly changing external environment and strong competition, the issue of the "correct" stimulation and motivation of employees is becoming more and more relevant. The development of successful measures to stimulate the work of personnel is one of the necessary conditions for increasing labor productivity in the enterprise, as well as increasing profits in general.

The absence of a developed system for stimulating high-quality and efficient work creates the preconditions for a decrease in the competitiveness of the company, which will negatively affect wages and the social atmosphere in the team.

The purpose of this work is to study the personnel incentive system in New Technologies LLC, analyze it and develop measures to improve it.

To achieve this goal, it is necessary to solve the following tasks:

to study the theoretical aspects of stimulating the work of personnel;

analyze the personnel incentive system at New Technologies LLC;

develop measures to improve the incentive system at New Technologies LLC.

The object of the study is the personnel incentive system in New Technologies LLC.

The subject of the study is the analysis, evaluation of the effectiveness of the personnel incentive system, as well as measures to improve it.

When writing this work, domestic and foreign literature on management, personnel management, labor economics, periodicals, scientific articles, as well as materials from specialized sites were used.

In this paper, the following analysis methods were used: a methodology for assessing the effectiveness of the personnel incentive system, a method for comparing analytical data, methods for graphical and tabular data presentation, a predictive method, and the least squares method. The structure of the work consists of an introduction, three chapters, a conclusion and a list of references.

The first chapter presents the theoretical aspects of staff incentives: the essence of staff incentives, its functions and methods; types and forms of labor stimulation of personnel; stimulation of labor as a leading factor in the economic development of the organization.

The second chapter presents a general description of the enterprise; an analysis of the personnel incentive system in New Technologies LLC is carried out; an analysis of the composition, structure and dynamics of the personnel of this enterprise is carried out, an analysis of the effectiveness of the personnel incentive system used in New Technologies LLC is carried out.

The third chapter proposes measures to improve the personnel incentive system in New Technologies LLC and evaluate the economic efficiency of the proposed measures.


Chapter 1. Theoretical aspects of staff incentives


1.1 The essence of staff incentives, its functions, methods and forms


Stimulation of labor is the main way to control the behavior of social systems at various levels, and is also one of the methods to stimulate the labor behavior of management objects (employees of the organization). The development of an incentive system is an integrated approach to the solution of increasing the efficiency and quality of work.

Stimulation of workers and employees in the enterprise is one of the central places in personnel management, since it is the direct cause of their behavior. The orientation of employees to achieve the goals of the organization is essentially the main task of personnel management.

Stimulation of labor is a way to control the behavior of social systems of various hierarchical levels, is one of the methods of motivating the labor behavior of management objects.

The main goal of the formation and functioning of the incentive system is to ensure the achievement of the goals of the organization by attracting and retaining professionally trained personnel and, above all, through effective, strong and sustainable motivation, formed on the basis of complex incentives, which is the subject of interest for all groups of personnel of the organization.

Labor incentive system:

must be competitive in order to effectively attract those categories of specialists that are required for successful work; - should work for the retention of employees of the organization, i.e. if employees do not receive from the organization the level of payment and social guarantees offered by other enterprises, this will lead to an outflow of personnel;

should maintain a high interest of employees in achieving indicators that meet the requirements of the organization, i.e. should stimulate labor productivity;

should provide a fair assessment of the labor contribution of employees (the level of wages and benefits provided should reflect the contribution that the employee makes to the work of the organization);

should contribute to the effective development of business;

must maintain a balance of costs spent on material incentives and social protection measures.

Stimulation of labor is, first of all, an external motivation, an element of the labor situation that affects a person's behavior in the sphere of work, the material shell of staff motivation. At the same time, it also carries an intangible burden that allows the employee to realize himself as a person and an employee at the same time. The staff incentive functions are shown in Figure 1.


Fig.1. Labor incentive functions


The economic function is expressed in the fact that the stimulation of labor contributes to an increase in the efficiency of production, which is expressed in an increase in labor productivity and product quality.

The moral function is determined by the fact that incentives to work form an active life position, a highly moral social climate in society. At the same time, it is important to provide a correct and justified system of incentives, taking into account traditions and historical experience.

The social function is provided by the formation of the social structure of society through a different level of income, which largely depends on the impact of incentives on different people. In addition, the formation of needs, and, as a result, the development of the individual, are predetermined by the formation and stimulation of labor in society.

Staff incentive methods can be very diverse and depend on the development of the incentive system at the enterprise, the general management system and the characteristics of the enterprise itself.

An incentive is an external motivation for action, the cause of which is an interest (material, moral, personal or group).

The process of using various incentives to motivate people is called stimulation. Incentives play an important role in the enterprise as effective motivators or the main bearers of the interests of employees. It is fundamentally different from motivation. The essence of this difference is that stimulation is one of the means by which motivation can be carried out.

Motivation and stimulation of personnel have a significant impact on the development of such important characteristics of their work as the quality of work, efficiency, diligence, diligence, perseverance, conscientiousness, etc. among employees. .

Incentives that encourage a person to work better:

respect;

self-affirmation;

sense of belonging to the organization;

pleasant working environment;

flexible work schedule;

self-awareness as a team member;

opportunity to submit ideas and suggestions;

opportunity to learn;

companionship;

recognition of merit;

remuneration;

opportunity to work at home;

independence;

creative atmosphere;

gratitude for overtime work;

feeling of confidence in work;

cooperation with other people;

established workflow;

leadership trust.

Stimulation as a method of influencing labor behavior is mediated through its motivation. When stimulated, the incentive to work occurs in the form of compensation for labor efforts. The division of incentives into "material" and "moral" is conditional, since they are interrelated. For example, a bonus acts both as an act of recognition in relation to an employee and as an assessment of his merits, and not just a material reward for the results of work. Sometimes the focus on communication, belonging to a particular community, and prestige are stronger among employees than the focus on monetary reward.

Material methods of labor stimulation

The choice of rational forms and systems of remuneration of personnel is of great socio-economic importance for each enterprise in the conditions of market relations. Forms and systems of remuneration of workers at all levels of management create a material basis for the development of human capital, the rational use of labor and the effective management of personnel of all categories. Remuneration of personnel for work or compensation to employees for the efforts expended plays a very significant role in attracting labor resources to enterprises, in motivating, using and retaining the necessary specialists in an organization or firm.

An inefficient or unfair remuneration system can cause employees to be dissatisfied with both the size and methods of determining and distributing income, which ultimately can lead to a decrease in labor productivity, product quality, violation of labor discipline, etc.

The relationship of remuneration of employees with the actual results of the production activities of certain organizations is carried out with the help of the forms and systems of wages used by them. They determine the mechanism of dependence of the remuneration of each employee on the effectiveness of labor activity. In any organization, the labor expended by a particular contractor can be expressed in terms of the amount of working time worked by him or the volume of products produced, work performed or services rendered. Depending on the economic indicators in which the costs or results of labor are measured, it is customary to distinguish between time-based and piecework forms of remuneration for personnel.

With time-based payment, the amount of the employee's remuneration depends on the actual hours worked, and with piece-work - on the volume of work and services performed. In modern practice, mixed wage systems are often used - one part of the remuneration of each employee depends on the results of the group's work (as a rule, a variable), and the other part depends on individual characteristics (permanent, official salary).

Most executives believe that if they can't offer a solid salary or a hefty bonus, people will be lazy and not incentivized enough. But you should be more concerned not about how to pay high salaries, but about ensuring that your employees are fairly remunerated.

Payments for working conditions. Unfavorable working conditions, if they are practically impossible to improve, must be compensated for by the employee, primarily by increasing rest time, additional free food at work, and preventive and therapeutic measures. Shift payments are set for work in the evening and night shifts. Surcharges for the level of employment during the shift are introduced mainly for multi-machine operators, adjusters and repair personnel. Also, surcharges are established when combining professions (functions).

Allowances. Surcharges for productivity above the norm in the form of piecework earnings may take place if the reason for overfulfilling the norms was the employee's ability to do this work exceeding the average level.

In addition to salary, there is another means of motivation - intra-company benefits: payment by the company for medical services, insurance in case of long-term disability, full or partial payment of the cost of the employee's travel to and from the place of work, providing their employees with interest-free loans or loans with a low level of interest, granting the right use of company transport, meals during work and other expenses.

Increasing importance in the formation of income is acquiring such forms as participation in profits and equity. This can be explained not only by the desire for social harmony, but also by the possibility of evading taxes, which are becoming increasingly important in a market economy and are pushing employers to look for ways to avoid paying them.

Another type of remuneration that the manager can dispose of at his own discretion is bonus payments (bonuses). They can be both planned (annual bonuses by a certain date) and unscheduled, related to the results of the employee’s work and being a special incentive, since unexpected encouragement helps the employee feel their importance (an employee’s birthday bonus, bonuses related to the organization receiving additional profit, etc.). When distributing part of the profit among employees, both types of motivation are used: a sense of belonging to the company's affairs is evoked through material rewards. Linking the size of bonuses to business results allows employees to see the connection between their work and the achievements of the company, and, consequently, the size of their bonus.

Non-material methods of labor stimulation

Material factors do not always come to the fore and cannot be the only form of remuneration for work. The main thing is the attractiveness of labor, its creative nature. It is precisely this attractiveness that the leader should create, constantly updating the content of the work of each subordinate.

Non-material incentives are very diverse and are divided into three groups. Let's consider the non-material incentives presented on fig. 2.


Fig.2. Intangible Incentives


Social incentives are associated with the need of workers for self-affirmation, with their desire to occupy a certain social position, with the needs for a certain amount of power. These incentives are characterized by the ability to participate in the management of production, labor and the team, to make decisions; prospects for career advancement, the opportunity to engage in prestigious types of work. Consequently, it is assumed that employees are given a voice in solving a number of problems, they are delegated rights and responsibilities.

Moral incentives to work are connected with the needs of a person in respect from the team, in recognition of him as an employee, as a morally approved person. Recognition can be private or public.

Personal recognition implies that especially distinguished employees will be noted in special reports to the top management of the organization. They can be presented personally to the head. They are guaranteed the right to sign documents in the development of which they took part. Such workers on the occasion of holidays and anniversaries are personally congratulated by the administration. Public recognition is expressed in the wide dissemination of information about the achievements of employees in large-circulation newspapers published by organizations, on special stands (“Honor Boards”), in rewarding especially distinguished people with special signs and certificates. Often, public recognition is accompanied by prizes, valuable gifts, etc. Moral incentives include praise and criticism.

Socio-psychological incentives arise from the special role played by communication in human life. It is communication that is a fundamental need and a condition for normal human life. Therefore, a comfortable climate in the team, which ensures normal communication, allows a person to fulfill himself, is an excellent incentive to a sense of employee satisfaction in work.

There is a dialectical connection between material and non-material incentives. Thus, wages (material incentive) affect the assessment and self-esteem of an employee, thereby satisfying his needs for recognition, respect for others, self-esteem, self-affirmation, i.e. material incentive acts simultaneously as a social, moral, psychological. But if you use only a material incentive, without using moral, social, creative incentives, then the entire incentive system will cease to fulfill its inherent functions to the fullest extent, which will lead to the predominance of economic incentives to the detriment of social, moral, psychological and moral ones.

Thus, material and non-material incentives complement and enrich each other. Using them in combination, you can achieve high efficiency.


2 Types and forms of staff incentives


After analyzing the works of Kibanov A.Ya., Vesnin, V.R. Shapiro S.A., Travina V.V., Magura M.I., Kurbatova M.B. it can be concluded that researchers do not fully adhere to a single point of view on the definition of incentive types, the classification of incentive forms also differs slightly. Types and forms of staff incentives are given in Table 1.


Table 1 Types and forms of staff incentives

Type of incentivesForm of incentivesMain contentMaterial WagesWages of an employee, including basic (piecework, time, salary) wages and additional: bonuses, allowances for professional skills; additional payments for difficult working conditions, part-time work, for night work, for teenagers, nursing mothers, for work on holidays and Sundays, for overtime work; for the leadership of the team, payment or compensation for vacation, etc. Bonuses One-time payments from the organization's profit (remuneration, bonus, additional remuneration). There are the following types of bonuses: annual, for the absence of absenteeism, export, for merit, for length of service, target. purchase of shares at preferential prices, gratuitous receipt of shares. Participation in profits The share of profit is established, from which an incentive fund is formed. Profit sharing payouts are not a one-time bonus. It applies to categories of personnel that can really affect profits. Most often, these are management personnel, and the share of such a part of the profit correlates with the rank of the head in the service hierarchy and is determined as a percentage of his income (base salary). Additional payment plans Plans are most often associated with employees of sales organizations (structural divisions of organizations) and stimulate the search for new markets sales, ways to maximize sales. These include gifts from the organization, subsidizing business expenses, covering personal expenses indirectly related to work. These are indirect expenses that are not taxable, and therefore more attractive. Stimulation of free time Regulation of time for employment: by providing the employee for active and creative work with additional days off, vacations, the possibility of choosing vacation times, etc .; by organizing a flexible work schedule; by reducing the length of the working day due to high labor productivity. Intangible Labor or organizational stimulation Regulates the behavior of the employee based on a change in his sense of job satisfaction and suggests the presence of creative elements in the organization process and in the very nature of his work; the opportunity to participate in management; promotion within the same position; creative business trips. Stimulation that regulates the behavior of an employee based on the expression of public recognition. MoralPayment of transport expenses or maintenance of own transport Allocation of funds: for payment of transport expenses; to purchase your own transport. Provision of transport: with full service (with driver); with partial service to persons associated with frequent trips, management personnel. Preferential modes of accumulation of funds. Catering Allocation of funds: for catering in the organization; for the payment of subsidies for food. medical careOrganization of medical care or conclusion of an agreement with a medical institution. Allocation of funds for these purposes. Advisory services Organization of advisory services or conclusion of contracts with them. Housing construction programs Allocation of funds for own construction of housing or on a share basis Programs related to the upbringing and education of children Allocation of funds for the organization of preschool and school education of children, grandchildren of employees of the organization. Flexible social Payments Organizations set a certain amount for the purchase of necessary benefits and services. The employee, within the established amounts, has the right to independently choose benefits and services. Life insurance At the expense of the organization: life insurance of the employee and for a symbolic deduction - members of his family. Payments from funds withheld from the employee's income. Temporary Disability Benefit Programs In the event of an accident, the employee's annual income; in case of a fatal accident - doubled annual income. side.Associations for obtaining loansInstallation of preferential loans for housing construction, the purchase of durable goods, services, etc.

Among the types of monetary rewards, there are also commission payments, bonuses, participation in the profits of the enterprise.

Commissions are payments to an employee in a certain proportion of the income that he brings to the enterprise. The pay system can be fully commission based or a combination of a fixed monthly salary with additional commission payments. In any case, this method of monetary compensation establishes a direct link between the income of the firm and the income of each individual employee. This incentive system is most suitable for firms engaged in sales (of any goods and services), and for the category of employees whose duty it is to find customers and sell goods and services to them.

The cash bonuses paid may have a fixed rate, or may be determined on a progressive scale, at which the employee accumulates points depending on their own achievements and after certain levels of accumulation, they begin to receive more significant amounts.

Participation in the profits of the enterprise is provided through various mechanisms. One of them is the purchase of shares by workers and employees, due to which employees who are the actual co-owners of the enterprise do not separate themselves from the company, and their own income is closely linked to the income and profitability of their enterprise. The involvement of employees in the shareholder process is stimulated by special programs that are quite widespread. Studies show that firms in which employees are co-owners develop 2-4 times faster than firms that do not use this mechanism.

In general, there is a tendency to move away from systems of individual, directly financial, incentives to systems of collective distribution of profits from productivity growth, except in cases where individual incentives are clearly appropriate. Profit distribution systems are considered the most developed and should be moved to after simpler incentive methods have been mastered, and ideally used in an integrated manner. The popularity of group incentive systems is growing because they are better able to realize the goals of the enterprise itself and its management. They provide productivity growth not at a separate workplace, but at the work site. The effect of their application extends not only to productivity indicators and material security of workers, but also to the creation of a more favorable psychological climate, the formation of a cohesive team. Within the framework of individual incentive systems, employees are most often motivated only to higher earnings.

The most important type of incentive is material, designed to play a leading role in increasing the labor activity of workers. This type consists of material-monetary and material-non-monetary incentives, the latter contains part of the social incentives.

The second important is spiritual stimulation, which contains social, moral, aesthetic, socio-political and information incentives. In the psychological approach, moral stimulation is the most developed and widely used subsystem of spiritual stimulation of labor.


3 Stimulation of labor as a leading factor in the economic development of the organization


In the modern world, labor stimulation is considered as one of the elements of the overall personnel management system, which is inextricably linked with it and with all other elements of the system. This approach highlights the human factor as the main element in the successful development of the organization in a fierce and rapidly changing market situation. Therefore, work with the personnel of the organization includes personnel planning, high-quality training of personnel, the formation of indicators for assessing both jobs, labor results, trainings for managers and managers.

The personnel incentive system should primarily be guided by economic principles:

the principle of complexity;

the principle of consistency;

the principle of regulation;

the principle of specialization;

the principle of stability;

purposefulness principle.

The principle of complexity suggests that a comprehensive approach is needed, taking into account all sorts of factors: organizational, legal, technical, material, social, moral, psychological and sociological.

Organizational factors are fundamental and require the establishment of a certain order of work, a clear delineation of powers, the formation of goals and objectives.

Legal factors ensure, first of all, the establishment of relationships (in a documentary manner) between the employer and the employee. These relationships are understood as the rights and obligations of the employee in the process of labor activity, taking into account the functions assigned to him. This correspondence is necessary for the proper organization of production and further fair incentives for the work of the employee.

Technical factors suggest that the staff of the organization will be provided with all the necessary modern means of production and office equipment. As well as organizational, these aspects are fundamental in the activities of the organization.

Material factors determine specific forms of material incentives: wages, bonuses, allowances, their size and nature.

Social factors are aimed at increasing the interest of employees by providing them with various social benefits, providing the necessary social assistance.

Moral factors are a number of provisions that provide a positive internal atmosphere in the team, selection of personnel, its placement, various forms of moral encouragement to employees.

Physiological factors are also aimed at moral stimulation: the health and performance of employees. Events of this kind are carried out in accordance with various requirements of a sanitary-hygienic, aesthetic and other nature, contain standards for equipping workplaces and establishing rational work and rest regimes for workers.

The principle of complexity suggests that the above principles should be used in conjunction and in relation to the entire team of the organization.

The principle of consistency involves the identification and elimination of contradictions between the principles. It is necessary to maintain the balance of the incentive system due to the mutual coordination of its elements.

The principle of regulation establishes a certain order in the form of orders, instructions, rules, regulations and provides control over their implementation. In this regard, it is important to distinguish between those areas of activity of employees that require strict adherence to instructions and control, from those areas in which the employee must be free in his actions and can show his initiative. Each employee must be fully aware of their responsibilities.

Regulation should solve certain problems:

clearly defined duties of the employee;

timely provision of the employee with information for the performance of his immediate duties;

rationality in delimiting the labor powers of the employee.

To regulate the work performed, it is necessary:

define a number of indicators that will take into account the contribution of departments and individual employees to the overall result of the organization:

create a system for evaluating the employee's contribution to the achievement of overall performance results, taking into account the efficiency and quality of the work performed by him.

The principle of specialization is an incentive to increase labor productivity and improve the quality of work by assigning functions to organizational units and individual employees in accordance with the principle of rationalization.

The principle of stability implies the presence of an established team, the absence of staff turnover, an adequate and painless response to changing conditions within the organization. Only then will there be no decrease in the efficiency and quality of the work performed by employees.

The principle of purposeful creativity contributes to the manifestation of creative potential by employees.

Based on the results of the creative activity of the enterprise as a whole, the structural unit and each individual employee, it is necessary to develop a system of material and moral incentives for labor.

When organizing an incentive system at an enterprise, it is necessary to take into account the proportions in remuneration between simple and complex labor, between workers of various qualifications and professions, and also take into account these proportions based on monitoring the remuneration offered by other employers for similar positions in competing organizations for a more adequate monetary assessment worker's labor. The principle of flexibility of the incentive system makes it possible to provide the employee with certain guarantees of receiving wages in accordance with his experience and professional knowledge, and on the other hand, make the employee's remuneration dependent on his personal performance in work and on the results of the enterprise as a whole.

Flexible labor incentive systems are mainly presented in foreign countries with developed economies. Moreover, flexibility in remuneration is manifested not only in the form of additional individual supplements to wages. These are individual allowances for length of service, experience, level of education, collective bonuses, designed primarily for workers, and profit sharing systems, designed for specialists and managers, and flexible systems of social benefits.

The result of an effective system of stimulating the work of employees should be an improvement in the activities of the organization. To achieve this result, first of all, it is necessary to increase the efficiency and quality of work of each employee. To do this, it is recommended to introduce both material and non-material forms of staff incentives, which include wages, participation of employees in the profits of the organization, collective bonuses, individualization of wages, moral incentives, incentives for workers engaged in creative work, social benefits for employees.

It is possible to evaluate the effectiveness of the use of incentive systems by analyzing the coefficients of personnel movement. To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:


Kpr \u003d Number of personnel accepted / average number of personnel (1)


disposal turnover ratio (Kv):


Kv \u003d Number of employees who left / average headcount (2)


-replacement ratio (Kz):


Kz \u003d (Number of hired - number of retired employees) / average headcount (3)



Kp.s \u003d Number of employees who worked the whole year / average headcount (4)


The stimulating mechanism of wages is of decisive importance in the implementation of the strategy for the future. Traditionally, in the mind of an employee, wages are psychologically associated with the recognition of his authority in the enterprise.

To assess the effectiveness of the use of wages, it is necessary to apply the following indicators:

-annual output of an employee (labor productivity);


P = Sales volume / average headcount (5)


-the share of wages in 1 rub. volume of production (salary intensity);


Salary intensity \u003d wage bill / Sales volume (6)

revenue per ruble of wages (salary return);


Salary return \u003d Sales volume / RFP (7)


-the amount of net profit per ruble of wages;


PE \u003d Profit / RFP (8)


Of great importance for assessing the effectiveness of the use of labor resources at the enterprise is the indicator of profitability of personnel (the ratio of profit to the average number of personnel).

The employee incentive system should be guided by the following requirements:

clarity and specificity of the incentive system as a whole, provisions on wages and additional payments;

a clear statement of the employee's job responsibilities;

creation of a system for an objective assessment of the work of an employee and the exclusion of subjectivity in the assessment;

direct dependence of the amount of wages on the complexity and responsibility of the work;

the possibility of unlimited growth of wages with the growth of the individual results of the employee;

equal pay for employees with the same complexity and responsibility of the work performed in different departments of the enterprise.

Thus, when creating an incentive system, it is necessary to take into account the whole range of issues, including state regulation of wages.


Chapter 2. Analysis of the effectiveness of staff incentives on the example of New Technologies LLC


1 Characteristics of the activities of the limited liability company "New Technologies"


Limited Liability Company "New Technologies" is a legal entity - a business company, created by the participants in order to make a profit.

The Company operates on the basis of the Civil Code of the Russian Federation, the Federal Law "On Limited Liability Companies", this Charter. The full corporate name of the Company is New Technologies Limited Liability Company, the abbreviated name is New Technologies LLC.

The main purpose of the Company's activities is to make profit.

The Company carries out the following activities:

  • real estate management;
  • storage and warehousing;
  • renting out your own real estate;

wholesale trade in food products, including drinks and tobacco products;

  • activities of restaurants and cafes;
  • bar activities;
  • supply of catering products;
  • organization and opening of wholesale and retail stores;
  • lease and sublease of property.
  • The main activity of the organization is the purchase and sale of catering products to ensure the activities of restaurants, cafes, bars.
  • The Company may engage in certain types of activities, the list of which is determined by federal law, only on the basis of a special permit (license). If the conditions for granting a special permit (license) to carry out a certain type of activity provide for a requirement to carry out such activity as exclusive, the Company, during the validity period of such a permit (license), is entitled to carry out only the types of activities provided for by the special permit (license) and related activities.
  • The Company's property belongs to it by right of ownership and is formed from:
  • - contribution of the Company's participants to the authorized capital of the Company;
  • - products produced by the Company in the course of its activities;
  • - received income;
  • - other property acquired by the Company on other grounds permitted by law.
  • The Company may create a reserve fund by transferring 1% of the Company's balance sheet profit. The decision to form a reserve fund is made only after payment of tax payments for settlements to all levels of the budget.
  • The financial year of the Company is established in accordance with legal acts on accounting and reporting.
  • The authorized capital of the Company determines the minimum amount of the Company's property that guarantees the interests of its creditors. The authorized capital of the Company is 100,000 rubles (one hundred thousand rubles).
  • The supreme body of the Company is the Director. This is an elective position, the director is elected every five years. On all issues within its competence, the director makes decisions in writing.
  • The exclusive competence of the director includes:
  • determining the main directions of the Company's activities, as well as making decisions on participation in associations and other associations of commercial organizations;
  • formation of the executive body of the Company and early termination of its powers, as well as making a decision on the transfer of powers of the sole executive body of the Company to a manager, approval of such a manager and the terms of the contract with him;
  • making decisions on the distribution of the Company's net profit among the Company's members;
  • - approval (adoption) of documents regulating the internal activities of the Company (internal documents of the Company);
  • adoption of a decision on reorganization or liquidation of the Company;
  • resolution of other issues provided for by the Federal Law.

The Director, not earlier than two months and not later than four months after the end of the financial year, approves the annual results of the Company's activities.

The Director has the right to act on behalf of the Company without a power of attorney, including representing its interests and making transactions, to issue powers of attorney for the right to represent on behalf of the Company, including powers of attorney with the right of substitution, to issue orders on the appointment of employees of the Company, on their transfer and dismissal , apply incentive measures and impose disciplinary sanctions, exercise other powers that are not within the competence of the general meeting of participants.

The Company independently, based on the requirements of labor legislation, resolves all issues of staffing its activities, determines the principles and procedure for labor rationing and revision of standards, sets tariff rates (salaries) and determines the procedure for bonuses for each of the categories of personnel. Information about the location of the Company - Moscow region, city of Kolomna, Oksky avenue, building 9, room 46. The main economic performance indicators of New Technologies LLC are presented in Table 2. .


Table 2 Key economic performance indicators of New Technologies LLC

Economic indicatorsUnits of measurementYearsChanges2011201220132012 to 20112013 to 20122013 to 2011Gross outputThousand rubles251926632850144187331Volume of sales of products (services)Thousand rubles206828902531822-319.463 191276-3739 Return on sales% 0.90.670.75-0.230, 08-0.15 Personnel profitabilityThousand rubles 136.21141.74139.055.53-2.692.84Average headcountPersons 111111000 Labor productivity 1 employeeThousand rubles 229242.1259.913.117.830.9 Annual wage fund of employeesThousand rubles 1844.5 41491.6339.97.2347.1

According to the table, we can conclude that the profitability of sales increases in 2013 compared to 2012, the average number of employees does not change, profit from product sales in 2013 compared to 2011 increased by 2.08%, sales volume tends to increase, the productivity of one worker increases during the study period. According to the staffing table, the organization has the following employees:

director;

Deputy Director;

Chief Accountant;

secretary;

purchasing manager - 3 people;

sales manager - 3 people;

driver .

The organizational structure of New Technologies LLC is shown in Figure 3.


Fig.3. Organizational structure of New Technologies LLC


The scheme of the organizational structure is linear-functional. With this type of management, line managers make decisions, and functional managers inform and help the line manager develop and make specific decisions. That is, there is a dialogue between the heads of functional units when making decisions.

Linear-functional system has a number of advantages:

-quick implementation of actions on orders and instructions;

-rational combination of linear and functional relationships;

-unity and clarity of command;

-personal responsibility of the head for the results of activities.

According to the staffing table, the organization employs 11 employees. Organization Director:

· Manages all activities of the organization in accordance with applicable law.

· Organizes the work and effective interaction of production units, workshops and other structural units.

· Ensures that the organization fulfills tasks in accordance with the established quantitative and qualitative indicators, all obligations to suppliers, customers and banks.

· Organizes the production and economic activities of the organization based on the use of methods of scientifically based planning of material, financial and labor costs, the maximum mobilization of production reserves.

· Takes measures to provide the organization with qualified personnel.

· Promotes the best use of the knowledge and experience of employees, the creation of safe and favorable conditions for their work, compliance with the requirements of labor protection legislation.

· Resolves all issues within the limits of the rights granted and entrusts the performance of certain production and economic functions to other officials - his deputies, heads of production units, as well as functional and production divisions of the organization. Provides:

· Legality, timeliness and correctness of paperwork.

· Correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state off-budget social funds, payments to banking institutions, funds for financing capital investments.

· Repayment in due time of debts of the organization to banks on loans.

Oversees:

· Establishment of official salaries for employees of the organization.

· Conducting inventories of fixed assets, inventory and cash.

The director of the organization is responsible in the following cases:

· For improper performance or non-performance of their official duties provided for by this job description, within the limits established by the labor legislation of the Russian Federation.

· For offenses committed in the course of their activities, within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.

· For causing material damage to the organization within the limits established by the current labor and civil legislation of the Russian Federation.

The Deputy Director has the following job responsibilities:

· Has the right to put his personal signature on some documents.

· Supervises the regulation of work processes and the establishment of interaction between structural units to increase the profitability of production.

· Prepares plans for the development of the organization, quarterly and annual budgets.

· Entrusts the execution of work and managerial duties to the heads of structural, production or other departments.

· Supervises the work of all departments of the enterprise.

· Carries out current organizational activities.

· Ensures the fulfillment of the company's obligations to customers, distributors, suppliers and banks, ensures the fulfillment of the terms of contracts.

· Quarterly establishes the staffing table of employees, salaries and wage supplements.

· Provides preparation and implementation of a set of measures to stimulate employees.

· Conducts the economic policy of the company, aimed at saving corporate and production resources.

· Improves business processes: planning and budgeting and improves the regulatory framework within the enterprise to reduce costs and improve working conditions.

· Controls the investment flows of the enterprise, keeps records of spending and receipt of funds, is responsible for the use of material assets.

· Controls the regularity and urgency of providing economic reports to the director of the enterprise.

The deputy director of the enterprise has the right to offer the director of the organization incentive options for the personnel of all structural divisions for outstanding achievements in work, as well as submit proposals for penalties, fines and other ways of holding accountable for violations.

The chief accountant reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely submission of complete and reliable financial statements.

The chief accountant ensures the compliance of business transactions with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations. The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization. Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be applied for execution.

The chief accountant, together with the heads of the relevant departments and services, is obliged to carefully monitor:

· compliance with the established rules for registration of acceptance and release of inventory items;

· the correctness of spending the payroll, the establishment of official salaries, strict observance of staff, financial and cash discipline;

· compliance with the established rules for conducting inventories of funds, inventory items, fixed assets, settlements and payment obligations;

· collection of receivables and repayment of accounts payable in a timely manner, compliance with payment discipline;

· the legality of writing off shortages, receivables and other losses.

The purchasing department is the main department where decisions are made on the purchase of goods, contracts for the supply of products are concluded, supplier selection issues are resolved, product quality requirements are set, etc. The purchasing department consists of 3 employees - two sales agents and one employee, carrying out documentation of procurement operations. As the volume of purchases increases, the staff of the department can expand and include a manager and several purchasing agents, with a certain group of goods assigned to each of them. The department manager is authorized to solve general issues of planning and organizing procurement activities, control the actions of purchasing agents and provide them with comprehensive assistance. The staff of the department, which includes 3 employees, is accountable to the director of the organization, who also acts as a manager.

The main responsibility of the manager of the sales department is to direct, control and coordinate the work of selling goods. He is responsible for developing job descriptions for each employee, drawing up a sales plan and carrying out activities to expand sales markets and increase sales. The sales manager organizes the training of employees and provides them with all possible assistance in the implementation of their current activities.


2 Analysis of the organization's personnel incentive system

stimulation of work staff wages

Let us analyze the composition and structure of the personnel of New Technologies LLC. In table. 3 shows the structure of the average number of employees of New Technologies LLC.


Table 3 The structure of the average number of employees of New Technologies LLC

As can be seen from Table. 3, the average headcount has not changed over the study period. For clarity, let's depict the structure of the number of employees of New Technologies LLC in fig. 4.

Rice. 4. Structure of the average number of employees


The largest share is occupied by managers - 54.5%, managers - 27.3% and other employees - 18.2%.

Let us analyze the qualitative composition of the labor resources of New Technologies LLC, i.e., the distribution of employees by age, by level of education and by length of service.


Table 4 Age composition of the personnel of New Technologies LLC

Age / Year20112012201320 to 30 years old55530 to 40 years old44440 to 50 years old222

As can be seen from Table 4, the largest share in the structure of the personnel of New Technologies LLC is occupied by employees aged 20 to 30 years, followed by employees aged 30 to 40 years.


Table 5 The level of education of the personnel of New Technologies LLC

Education / Yeahigher333special secondary222

From Table. Figure 5 shows that the level of education did not change during the study period. The main share is occupied by workers with higher and incomplete higher education.

For clarity, let's depict the level of education in Fig.5.


Rice. 5. The level of education of the personnel of New Technologies LLC


Thus, the structure of the personnel of New Technologies LLC can be considered satisfactory: the qualification composition of the personnel is quite high, the main share of the personnel is between the ages of 20 and 30 years.

To characterize the movement of the labor force of New Technologies LLC, we calculate and analyze the dynamics of the main indicators. These indicators are calculated according to the formulas specified in chapter 1, clause 1.3.

During the study period, there were 3 people who resigned of their own free will (2 people in 2012 and 1 in 2013), and 3 people hired by the organization (2 people in 2012 and 1 in 2013):

-recruitment turnover ratio (CR):

Cpr2012 = 2/11*100= 18,1

Cpr2013 = 1/11*100= 9,09

-disposal turnover ratio (Kv):

Q2012 = 2/11*100= 18,1

Q2013 = 1/11*100= 9,09

Thus, the turnover ratio on disposal is equal to the turnover ratio on admission.

-Staff turnover rate (CTC):

Ktk2012 = 2/11*100= 18,1

Ktk2013 = 1/11*100= 9,09

The limits of the "norm" of the staff turnover rate, as practice shows, range from 3% to 5%, in market conditions one can only talk about the relative stability of the state. At the same time, the staff turnover rate fluctuates between 5-9%. The staff turnover rate for the periods is reduced from 18.1% to 9%, which is within the normal range.

-the coefficient of constancy of the composition of the personnel of the enterprise (Kp.s):

Kp.s2012 = 9/11*100= 81,8

Kp.s2013 = 10/11*100= 90,9

During the periods under study, the staff retention rate increases from 81.8% to 90.9%.


Table 6 Dynamics of the number of personnel of New Technologies LLC for 2011-2013

IndicatorsPeriods 2011201220131. Number of employees, people 1111112. Total employed, people 0213. Total retired, people, including 021a) transferred to other enterprises ---b) voluntarily 021c) for absenteeism ---d) period of labor contact --- e) other reasons --- 4. Number of employees at the end of the period, people 1111115. Average headcount, people 09Turnover rate,%018.19.09Staff retention rate,%10081.890.9

For clarity, we present the dynamics of the personnel movement coefficients in Fig. 6.


Rice. 6. Dynamics of personnel movement coefficients


Based on the data in Table. 6, we can conclude that all the calculated indicators indicate a certain increase in the stability of the staff of New Technologies LLC and are a positive trend in its activities.


3 Analysis of the effectiveness of the incentive system used at the enterprise LLC "New Technologies"


The effectiveness of managing the organization of New Technologies LLC as a whole depends, among other things, on the ability to reduce costs and increase labor productivity, ensure a high degree of adaptation to changing external conditions, and the ability of employees to take the initiative. Improving the system of incentives and remuneration can be effective tools for solving these problems.

To stimulate the work of employees, New Technologies LLC uses material and non-material incentives. The main form of material incentive is wages, the main form of which is the salary of employees. A study of the staffing of New Technologies LLC shows that the official salary is calculated taking into account the position held. There are no personal allowances in the organization. There are also no monetary incentives not related to the sale of products, the performance of work and the provision of services. The form of wages for sales managers is piecework-progressive: salary - 12,550 rubles. + 3% from each concluded transaction.

The official salary of employees for the study period is presented in Table. 7.


Table 7 Official salary of employees for 2011 - 2013

EmployeesSalary, thousand rubles 201120122013Director16 00016 50017 100Deputy Director13 50013 50013 900Chief Accountant13 50013 90013 900Secretary9 0009 2009 200Purchasing Manager 10 60011 00011 000Sales Manager 9 5009 7009 700Driver8 0008 5008 500

For accounting, a time sheet and a payroll sheet are maintained. Hourly pay for an employee is a guarantee of relatively stable earnings, it depends on the amount of time worked.

A labor collective in which work is paid by the hour is usually more cohesive, since there is less staff turnover, and the economic interests of some workers are less likely to oppose the interests of others.

With piecework wages, wages depend on the quantity of products produced, work performed, services performed. For an employee, the advantages of piecework pay are related to the fact that he has a real opportunity to increase his earnings by doing more work, increasing labor productivity.

To stimulate the work of employees, the management of LLC "New Technologies" uses economic, social and moral - educational methods of motivation.

Let's compare the dynamics of labor productivity and average wages in Table. 8.


Table 8 Dynamics of labor productivity and average wages for 2011 -2013

Indicator/Years 201120122013 Labor productivity, thousand rubles per person229242.1259.9Average salary, thousand rubles 10.9411.2411.3

Changes in the dynamics of labor productivity and average wages for 2011-2013 present in the table. 9.


Table 9 Changes in the dynamics of labor productivity and average wages for 2011-2013

Indicator/ YearsChanges2012 to 20112013 to 20122013 to 2011Absolute, thousand rubles Growth rate, %Absolute, thousand rubles Growth rate, %Absolute, thousand rubles Growth rate, %Labor productivity, thousand rubles per person13.1105.717.8107.330.9113.5

From Table. 9 shows that in 2013 there was an increase in labor productivity by 30.9 tr. or by 13.5%, and the average wage - by 0.36 tr. or 3.3%. The growth rate of labor productivity in 2013 exceeds the growth rate of the average salary, which is a positive development and testifies to the effective use of the staff of New Technologies LLC.

Cons in the system of material incentives in New Technologies LLC are:

-lack of bonuses for employees;

-the wages of the majority of employees are salaries that do not depend on the final results of the activities of the workers themselves, which also reduces the interest in the final results of work; there is no system of additional payments and allowances.

Directions for moral incentives for the labor activity of personnel and the dynamics of the total number of employees for the period from 2011 to 2013:

involvement in the affairs of the organization (holding meetings to make management decisions with the involvement of the best employees): in 2011 - 2 people, in 2012 - 4.

commendation for conscientious work. For 2011-2013 the number of people who received gratitude for conscientious work increased by 5 people.

In order to improve the professional level of personnel, it is possible to include such activities carried out by New Technologies LLC as:

advanced training of employees of the organization, training is carried out at the expense of the enterprise;

computer courses, training is carried out at the expense of the enterprise.

These opportunities for the growth of professional skills largely form the intangible motives of employees' activities.

To encourage employees, they are provided with the following benefits:

voluntary medical insurance of employees (paid 50%);

partial payment for vouchers in a sanatorium;

granting a loan;

Certain benefits depending on the position and status (mobile phone and others);

corporate holidays with presentation of gifts (New Year, Birthday of the newspaper, Defender of the Fatherland Day, March 8);

a guarantee of a normalized working day, a five-day working week.

Consider the costs of the organization to stimulate employees in 2011-2013. They are presented in Table 10.


Table 10 Costs of the New Technologies LLC organization to stimulate employees in 2011-2013

Name of the component of social motivation Costs, rub.

Changes in the dynamics of the organization's costs in 2011-2013 present in the table. eleven.


Table 11 Changes in the cost dynamics of New Technologies LLC 2011-2013

Name component of social motivationChanges Trends2012 to 20112013 to 20122013 to 2011Off in rubles Off in % Off in rubles Off in % Off in rubles Off in % Advanced training of employees of the organization3 65014.93 90013.87 55030.8increased. Free meals0180011.480011.4increased.

The table shows that there is an increase in the cost of promotion by an average of 20.3%, which is a positive trend. These funds are planned from the net profit of the organization. For clarity, we depict the costs of stimulation in Fig. 7.


Rice. 7. Costs of incentives LLC New Technologies


The largest share in the cost structure is occupied by the professional development of employees of the organization.

Social support at New Technologies LLC consists of two components: mandatory measures of social protection and social support provided for by law and additional, voluntary measures of the enterprise. In accordance with the legislation, the organization makes payments in the form of a single social tax to the pension fund, medical and social insurance funds; basic and additional holidays are provided and other obligations for social support of employees are fulfilled. The company also has a well-developed system of obligations for voluntary social protection and support of employees. The presence of such a system makes the company quite attractive and helps to retain staff.

If necessary, New Technologies LLC provides material assistance to its employees in the event of marriage, the birth of a child, or the death of family members. All employees are provided with free medical care at the expense of the company.

Any organization is interested in raising the qualification level of its employees. To this end, the company organizes additional training for promising employees. One of the most common indicators of the effectiveness of stimulating labor resources is the conduct of sociological studies at the enterprise, which are questionnaires of employee satisfaction with the nature of work, wage levels, moral forms of staff incentives. Questionnaires devoted to the assessment of satisfaction should reveal not only satisfaction itself, but also the structure of internal motivation of employees.

All factors affecting employee satisfaction can be divided into two groups:

supporting (or holding) - create the conditions necessary, but not sufficient for high satisfaction; motivating - significantly increase the satisfaction of employees, subject to all the necessary conditions for motivation.

Both those and other factors affect the overall satisfaction of the staff to a certain extent, but the degree of this impact may vary for individual employees and professional groups.

Factors affecting employee satisfaction are presented in Table. 12..


Table 12 Factors affecting employee satisfaction

Supporting factors Motivating factors Fixed part of the salary (official salary, allowances) Benefits, social package Psychological climate, interpersonal relations Management style of managers Physical working conditions, workplace equipment Stability and reliability of the workplace Mode of work and rest (work schedule, days off, vacation) Self-reliance and independence in work, powers Corporate events, holidays, traditions, joint recreation, sports Full and timely informing (about management plans, development prospects) Participation in the discussion and adoption of management decisions Corporate culture, generally accepted values, rules and norms of behavior in the organization Management policy, methods and management techniques, general organization of labor in the organization Opportunity for professional and personal growth The content of the work itself, its diversity, interestingness, the possibility of self-expression Variable part of the salary, depending on the results of work, the opportunity not to receive, but to earn Recognition from managers and colleagues gifts, prizes, etc.) Personal responsibility for the results of work Teamwork, the ability to communicate and interact with people Position, your status in the organization Opportunity for promotion, career growth Atmosphere of healthy competition in the team

By filling out a questionnaire, employees of the enterprise were asked to assess the degree of importance for themselves of each of these factors in points from 0 (“not at all important”) to 10 (“critically important”). The resulting scores are then used to calculate adjustment factors reflecting the relative importance or "share" of each factor in overall employee satisfaction. The scores for each factor were divided by the total scores for all factors.

Employee satisfaction for each factor separately was assessed according to the following scale, presented in Table. 13.


Table 13 Employee Satisfaction Scale*

Totally dissatisfiedNot satisfiedMore dissatisfied than satisfiedSatisfiedTotally satisfied12345678910

To take into account the attitude of the employee to each of these factors, the resulting satisfaction scores (from 1 to 10) were multiplied by coefficients of relative importance and then added together. The result is an employee satisfaction index.

The described technique allows to obtain two types of results regarding employee satisfaction: general indices and factor scores.


Rice. 8. General indexes of employee satisfaction in New Technologies LLC

The average satisfaction of employees for all categories of personnel was in the range from 6 to 7 points, which did not significantly affect the productivity and quality of work, but indicated some deviation from the norm. In practice, this was expressed in the passivity and indifference of the majority of workers, avoidance of independent decision-making, low initiative and labor productivity.

Factor assessments of satisfaction are presented in Table. 14.


Table 14 Factor assessments of satisfaction with New Technologies LLC

Characteristics of workPersonnel categoriesManagersManagersKey employeesOpportunities for professional and personal growth8,27,35,9The content of the work itself, its diversity, interest, the possibility of self-expression7,65,75,3Variable part of the salary, depending on the results of work, the opportunity not to receive, but to earn8,76,46,0Recognition from managers and colleagues (moral encouragement, valuable gifts, prizes, etc.) 7,06,35,8 Personal responsibility for the results of work 6,87,16,4 Teamwork, the ability to communicate and interact with people 7,57,16,9 Position held , your status in the organization 8,66,85,4 Opportunity for promotion, career growth 8,16,76,0 Atmosphere of healthy competition in the team 5,86,15,6 Fixed part of the salary (official salary, bonuses) 7,36,65,3 Benefits, social package7,96,15,3Psychological climate, interpersonal relations7,57,27,4Management style of managers6,76,25,9Physical working conditions, workplace equipment7,26,35,8Stability and reliability of the workplace6,77,05,7 Work and rest mode (work schedule, weekends, holidays) 7,25,65,5 Independence and independence in work, powers 7,76,36,0 Corporate events, holidays, traditions, joint recreation, sports 6,15,65,2 Full and timely informing (about management plans development prospects)7,57,56,4 Participation in the discussion and adoption of managerial decisions6,66,65,4Corporate culture, generally accepted values, rules and norms of behavior in the organization7,86,45,7 Management policy, management methods and techniques, general organization of work in the organization6,46,65,9

The results obtained made it possible to draw conclusions about the areas in which the incentive system should be improved, taking into account the actual satisfaction and structure of internal motivation of personnel of different categories. Thus, the most unstable situation is observed among the main workers: 21 out of 23 satisfaction factors fell into the “gray zone”. Based on the results of the survey, it is possible to identify the key factors that affect the retention and attraction of employees:

opportunity for professional and personal growth;

variable part of the salary, depending on the results of work; the opportunity not to receive, but to earn;

recognition from managers and colleagues (moral encouragement, valuable gifts, prizes, honorary titles, etc.);

an atmosphere of healthy competition in the team;

physical working conditions, equipment of the workplace;

corporate events, holidays, traditions, joint recreation, sports;

full and timely informing (about the situation at the enterprise, management plans, development prospects);

participation in the discussion and adoption of managerial decisions.

Thus, we can conclude that the presented forms of incentives are of a material nature, but at the same time, in essence, they are forms of moral incentives for employees.


Chapter 3


1 Forecast of the average monthly salary of employees of New Technologies LLC


Wages play a special role in the structure of an employee's income. Taking into account the analysis and forecast of the use of wages, it is possible to effectively improve the system of labor incentives. We use the least squares method to predict wages.

The essence of the least squares method is to minimize the deviations between the observed and calculated values. The calculated values ​​are found according to the selected equation - the regression equation.

Wage growth is expected in an arithmetic progression, therefore, smoothing will be carried out in a straight line.

Indicators of the average monthly salary are presented in table. 15.


Table 15 Indicators of the average monthly salary of New Technologies LLC

Indicators/Years201120122013Average monthly wage thousand rubles10.9411.2411.3

The smaller the distance between the actual and calculated values, the more accurate the forecast.

Least squares formula:


yt+1 = a*X+b (9)


where t+1 - forecast period;

y t+1 - predicted indicator; a and b are coefficients;

X is a symbol of time.

Coefficients a and b are calculated according to the following formulas:



where, Uf - the actual value of the series of dynamics;

n is the number of levels of the time series;



Let's compile a table with the indicators necessary to build a forecast (Table 16).


Table 16 Indicators required to build a forecast

YearAverage monthly salary, UfConventional designation of time, XYf*XX2Ur Calculation of the average relative error 15511.7a = ;

yt+1= 0.18*X+10.8;

Y2011=0.18*1+10.8=10.98

U2012=0.18*2+10.8=11.16

Y2013=0.18*3+10.8=11.34

U2014=0.18*4+10.8=11.52

U2015=0.18*5+10.8=11.7

We present the schedule for constructing the forecast in Fig. 9.


Fig.9. Forecast building chart


Changes in wages are shown in Figure 10.


Fig.10. Salary changes


Thus, in 2014 the average monthly salary will be 11,520 rubles. and will increase by 220 rubles. in relation to 2013. In 2015 - 11,700 rubles. and will increase by 400 rubles. in relation to 2013 and 760 rubles. in relation to 2011.

Wages in the future will be an insufficient incentive to improve the productivity of labor and production in general.


2 Measures to improve the personnel incentive system on the example of New Technologies LLC


An analysis of the personnel incentive system shows that the most important criterion for employees of New Technologies LLC is both material and non-material components of job satisfaction.

For New Technologies LLC, as part of the development of a new incentive system, it is proposed to introduce the following measures:

· development of a system of coefficients

· development of a bonus system

· development of social incentive measures

In order to increase the efficiency of the employee's labor process, it is necessary to annually certify all employees of New Technologies LLC in the following areas: Qualifications, Professional experience, Work experience, Responsibility, Mastering a related profession, Psychological stress, Working conditions.

The variable component can be formed as follows:

) is established by the DB (base share) based on the qualification level of the employee, however, it is not linked to the tariff rate and is a point of the ratio of overfulfillment or non-fulfillment of one's job qualification duties.

) the system of bonus shares or bonuses should be linked to the achievement of an economic effect in the activities of the employee. It is proposed to adopt a system of monthly bonuses (criteria) as a basis and establish the following criteria for accruing shares or bonuses:

a) prevention of unforeseen situations (breakdowns of computer equipment) that can lead to an increase in costs;

b) saving forces and means (involving positions) of the psychological climate in the team.

The system of penalties and rewards. The system of imposition of fines should be linked to both economic, direct losses, and indirect ones:

not going to work

breach of discipline

violation of the principles of organizational culture.

When determining the share of profit for the formation of the variable component of the salary, it is advisable that it be at least 30% in the salary.

A rational approach to the formation of a wage system, based on the proposed concept and the need for mandatory payment of wages to employees, is acceptable and economically justified, i.e. can be implemented at the lowest cost for management in order to create a basis for improving and developing the proposed approach.

The calculated indicators are comparable in amount to the costs at the maximum payroll indicators, which does not contradict the approaches of the corporation's management about the planned maximum possibilities of the company to pay for the labor of its employees. At the same time, a radically different approach to the formation of remuneration is used.

In conditions of increasing profitability of New Technologies LLC, it makes sense to use a more differentiated payment system, which should consist of three parts:

Permanent - official salary, taking into account the KDU (qualification official level).

Variable (A) - based on an assessment of the quality of the employee's work, the so-called "merited income".

Variable (B) - is associated with the efficiency of the enterprise as a whole, depending on the profit of the enterprise and the assessment of the contribution of the site (department) to this result.

The constant component is to differentiate the professional and the beginner in their equally responsible attitude to the matter.

In this approach, ceteris paribus, the increase in salary occurs more for employees with a better assessment and a lower CPV in order to stimulate better performance and the desire to get a higher CRC.

The variable component (B) is determined with the aim of linking the effective work of the employee of the site (department) and the enterprise.

Thus, the variable "B" is a percentage of the profit of New Technologies LLC. Therefore, the material income of an employee includes:

Salary based on performance level or functionality.

Evaluation of a personal result that affects the overall result of the enterprise's activities when performing tasks related directly to the zone of its authority. 3. Evaluation of his contribution to the final result of the economic activity of the enterprise based on the assessment of the contribution of the structural unit and the employee as part of this unit (% of the enterprise's income).

This system provides:

Performance by the employee of functional duties, which ensures the smooth operation of the entire enterprise in planned tasks.

The manifestation of initiative, responsibility of the employee in order to improve performance within the framework of its functionality;

The employee's interest in taking the initiative to ensure the efficient operation of the unit and the enterprise as a whole in order to receive dividends.

Thus, in order to create an effective personnel management system in New Technologies LLC, it is necessary to take actions in the following areas:

leaders;

specialists.

Guaranteed rate (constant component) is a prerequisite.

Decisions on the use of the pay system should be made on the basis of:

opportunities for change;

prospects for the development of changes;

prioritization of payments.

The remuneration system should be considered, first of all, as a motivation of the personnel, therefore, as a subsystem of the general system of personnel incentives.

The source of bonus payments in New Technologies LLC is the profit of the enterprise and the wage fund. With an increase in the profit of the enterprise, the bonus fund can also increase if the organization does not have other primary tasks that require cash costs. The increase in the bonus fund takes place at the end of the year and all employees are paid a New Year's bonus.

The payment of premiums is regular, i.e. employees receive monthly bonuses. Employees of LLC "New Technologies" are paid bonuses established by orders of the director of the company. Each division has its own bonus fund. The heads of each department monthly, together with the payroll, where they enter the amount of bonuses for the employee, submit a reporting sheet in which they justify the established bonus. The manager ensures that the total amount of bonuses for all employees does not exceed the bonus fund. The bonus fund is allocated monthly to each structural unit.

Systems that link basic wages with the level of performance and overfulfillment of indicators that go beyond the limits of the employee's basic labor standard.

Systems that link basic wages with the personal business qualities of the employee, the level of his professional skills and individual qualities, attitude to work.

These are additional payments and bonuses of a stimulating nature for:

professional skill;

combination of professions (positions);

allowances for work experience;

performance of the same or more services by a smaller number of employees.

Systems that link the basic salary of an employee or group of employees to certain achievements that are not systematic over a sufficiently long calendar period (year). The general criterion for these types of accruals is their connection with the achievement of high trading results by the employee.

Bonuses for executive employees should be strictly linked to the achievement of the final results of labor, the growth of its productivity, the reduction in labor intensity and other performance indicators.

Therefore, when forming a payroll, you should plan the cost of bonuses, for example, 20% of the wage fund.

Incentive payments are an integral part of wages.

The employer has the right to establish various systems of bonuses, incentive payments and allowances. These systems may also be established by a collective agreement.

Bonuses increase the employee's interest in improving quantitative and qualitative indicators. The sources of bonuses for New Technologies LLC may be different. The most traditional sources are: payroll, company profits, payroll savings, additional net profit, working capital savings. Let's present an approximate bonus scale for employees of New Technologies LLC in Table. 17.


Table 17 Approximate bonus scale for employees of New Technologies LLC

Bonus conditionsIndicatorSize of the bonus, % of employees' wages, depending on the fulfillment of the normFor the fulfillment of the monthly norm % of the norm100 (10%)90 (8%)From 80 to 89 (7%)From 65 to 80 (5.5%)From 55 up to 65 (4%)

Thus, employees will strive to fulfill the monthly norm in order to increase their bonus part of the salary. The planned norm will be established by the director of the organization. The social package of New Technologies LLC should include both motivators that require the company's investments, and motivators that do not require them. The introduction of a beneficiary system can be recommended to the organization New Technologies LLC.

Beneficial system - the system that requires the company's investment. It distinguishes motivators that are distributed, as a rule, regardless of the labor contribution of the position - group A and dependent on them - group B.

The proposed list of benefits in New Technologies LLC:

· life insurance

· 100% sick pay

· payment for corporate mobile phones

· meals (lunches for employees)

· additional professional training for employees

The payment of benefits is an indirect form of remuneration that contributes to improving the quality of work and raising the standard of living of LLC New Technologies employees. In addition, the availability of benefits ensures the growth of stimulation and the improvement of the moral climate in the team. Some types of benefits are guaranteed by law. As a rule, they make up 25% of the total volume. The employer New Technologies LLC is obliged to ensure the payment of these benefits to its employees. Employee benefits are generally a cost to the organization providing them.

The implementation of the proposed measures will allow the New Technologies LLC company to increase labor productivity. Thus, thanks to the measures introduced, the company will be able to use labor potential more efficiently and increase labor productivity.


3.3 Evaluation of the cost-effectiveness of the proposed activities


For New Technologies LLC, the following activities were proposed, presented in Table 18.


Table 18 Measures to stimulate personnel in New Technologies LLC

Measures Necessary costs, thousand rubles Material development of a system of coefficients 15,000 development of a bonus system 22,000 Intangible development of social incentive measures 45,000 Total 82,000

The total amount of expenses for the implementation of tangible and intangible measures will amount to 82,000 thousand rubles. For clarity, we present the cost structure in Fig. eleven.

In the cost structure, a large share is occupied by one-time costs for non-material incentives, although material incentives also have a large percentage of costs (45%). We will evaluate the economic effect of the implementation of these measures.

The implementation of the proposed measures will allow the New Technologies LLC company to increase labor productivity.

If the salary of the company's employees depends on the performance of the company as a whole, then there is an interest of employees in increasing sales revenue. Thus, the company sets the percentage of wage growth depending on the increase in the company's revenue.

The proposed project of measures for LLC "New Technologies" will contribute to the growth of the efficiency of the company's functioning.

Profit from the implementation of these activities is presented in table. 19.


Table 19 Profit from the implementation of measures to stimulate personnel in New Technologies LLC

ActivitiesProfit from the implementation of activitiesMaterial development of a system of coefficients64,800Development of a bonus system73,240IntangibleDevelopment of measures for social incentives112,500Total250,540

The increase in indicators indicates the positive dynamics of the development of the organization New Technologies LLC as a result of the implementation of these measures. The most profitable measure is the development of social incentives.

Calculate the effectiveness of the proposed measures. To do this, we use the return on investment (ROI) ratio, which implies an estimate of the return on investment. The calculation of this coefficient is the most popular method for evaluating the economic efficiency of projects. The ROI coefficient will be calculated using the formula:



where Pr - profit received from the implementation of measures to attract investment;

Z - the cost of carrying out activities to attract investment.

Let's calculate the coefficient for each of the events:

· Development of a system of coefficients at the enterprise

ROI = 64,800/15,000 = 4.32

· Development of a bonus system

ROI = 73,240/22000 = 3.32

· Development of social incentive measures

ROI = 112500/45000 = 2.5

As a result of the calculations, it can be seen that the highest coefficient of effectiveness of measures to stimulate personnel is in the development of a system of coefficients at the enterprise (4.32), and the lowest is in the development of measures for social incentives (2.5). Projects of measures to stimulate the work of personnel can be considered effective, since they will not bring losses to the company.

The introduction of the proposed measures in the organization will increase the volume of sales of products, as well as increase labor productivity due to the growth in sales volumes.


Conclusion


In modern conditions, the processes of labor stimulation should cover the following areas of work with personnel: work with potential personnel, hiring, work with existing personnel and work with veterans of the organization.

Stimulation of workers and employees in the enterprise is one of the central places in personnel management, since it is the direct cause of their behavior. The orientation of employees to achieve the goals of the organization is essentially the main task of personnel management. Stimulation of labor is a way to control the behavior of social systems of various hierarchical levels, is one of the methods of motivating the labor behavior of management objects.

The main goal of the formation and functioning of the incentive system is to ensure the achievement of the organization's goals by attracting and retaining professionally trained personnel and, above all, through effective, strong and sustainable motivation, formed on the basis of complex incentives, which is the subject of interest for all groups of the organization's personnel.

Stimulation as a method of influencing labor behavior is mediated through its motivation. When stimulated, the incentive to work occurs in the form of compensation for labor efforts. The division of incentives into "material" and "moral" is conditional, since they are interrelated.

Methods of labor stimulation include material and non-material methods of stimulation. Non-material are divided into social, moral, socio-psychological.

5. The personnel incentive system should primarily be guided by economic principles: the principle of complexity; the principle of consistency; the principle of regulation; the principle of specialization; the principle of stability; purposefulness principle.

6. Limited Liability Company "New Technologies" is a legal entity - a business company, created by the participants in order to make a profit. The Company independently, based on the requirements of labor legislation, resolves all issues of staffing its activities, determines the principles and procedure for setting labor standards and revising standards, sets tariff rates (salaries) and determines the procedure for bonuses for each of the categories of personnel.

The scheme of the organizational structure is linear-functional. With this type of management, line managers make decisions, and functional managers inform and help the line manager develop and make specific decisions. That is, there is a dialogue between the heads of functional units when making decisions.

All calculated indicators indicate a certain increase in the stability of the staff of New Technologies LLC and are a positive trend in its activities.

One of the most common indicators of the effectiveness of stimulating labor resources is the conduct of sociological studies at the enterprise, which are questionnaires of employee satisfaction with the nature of work, wage levels, moral forms of staff incentives. The results obtained made it possible to draw conclusions about the areas in which the incentive system should be improved, taking into account the actual satisfaction and structure of internal motivation of personnel of different categories. Thus, the most unstable situation is observed among the main workers: 21 out of 23 satisfaction factors fell into the “gray zone”.

The effectiveness of managing the organization of New Technologies LLC as a whole depends, among other things, on the ability to reduce costs and increase labor productivity, ensure a high degree of adaptation to changing external conditions, and the ability of employees to take the initiative.

The presented forms of incentives are of a material nature, but at the same time, in essence, they are forms of moral incentives for employees. They create a certain image of the company, their prevalence testifies to its successful work.

In 2014, the average monthly salary will be 11,520 rubles. and will increase by 220 rubles. in relation to 2013. In 2015 - 11,700 rubles. and will increase by 400 rubles. in relation to 2013 and 760 rubles. in relation to 2011.

13. For New Technologies LLC, as part of the development of a new incentive system, it is proposed to introduce the following measures: development of a coefficient system, development of a bonus system, development of social incentive measures. The implementation of the proposed measures will allow the New Technologies LLC company to increase labor productivity. Thus, thanks to the measures introduced, the company will be able to use labor potential more efficiently and increase labor productivity.

14. As a result of the calculations, it can be seen that the highest coefficient of effectiveness of measures to stimulate personnel in the development of a system of coefficients at the enterprise (4.32), and the smallest in the development of measures for social incentives (2.5). Projects of measures to stimulate the work of personnel can be considered effective, since they will not bring losses to the company.


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Analysis of the effectiveness of labor resources // [Electronic resource]. Access mode:<#"justify">Application


Dear employees!

Allow us to conduct a survey to identify the needs of employees. The questionnaire contains ten questions and several possible answers. Underline those answers that agree with your opinion.

1. Are you satisfied with your work in our organization? Underline those answers that agree with your opinion.

rather yes;

find it difficult to answer;

probably not;

If you were offered a job in a similar institution with a higher salary, would you change jobs?

List the factors that, in your opinion, can increase your productivity at work (starting with the most important):

opportunity for promotion;

Fixed salary;

pay based on performance (differentiated wages);

recognition and approval from the management of a job well done;

work that creates conditions for self-expression and makes you develop your abilities;

complex and difficult work;

work that allows you to think for yourself;

high degree of responsibility;

interesting work that requires a creative approach;

communication with colleagues, partners and clients.

Select the factors that you think make the job attractive (starting with the most important):

work without much tension, stress;

convenient office location;

cleanliness and absence of noise in the workplace;

work with people you like;

good relationship with immediate supervisor;

sufficient information about what is happening in the company;

stable job without the threat of dismissal

flexible work schedule;

fair distribution of workloads;

fringe benefits

Choose the conditions that you do not like in your work and rate them on a 10-point system:

I am treated unfairly by my immediate supervisor;

my earnings are lower than those of other workers doing the same work;

I am often assigned to do less prestigious work than other employees with similar responsibilities, or to do a larger amount of work;

I rarely do work that matches my qualifications;

I am not accepted in a team or not invited to participate in joint leisure activities;

I was not encouraged or allowed to participate in staff training and development programs;

I did not have access to informal channels and additional sources of information that I needed for my work;

I haven't been promoted in a long time;

I haven't had a pay raise in a long time.

6. Are your successes and achievements always noticed by management?

yes, my progress is always noticed;

some of my successes are noticed;

no, my progress is not noticed.

Does the salary correspond to your professional training (education, work experience, qualifications)?

rather yes than no;

More likely no than yes;

Does the pay match the level of effort you expend, the volume of work, the functions and job responsibilities assigned to you by the company?

rather yes than no;

More likely no than yes;

Are you interested in your work?

Do you like your job (functions you perform, your daily routine, etc.)?

yes, I like it, I go to work with pleasure;

rather yes than no;

More likely no than yes;

no, I don't like my job, I go to it without pleasure.


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