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At the next stage, an analysis of the forms and systems of remuneration is carried out. It must begin with a comparative description of the forms and systems of remuneration, designed to be the basis substantiation of the expediency of their application . The analysis in this case is based on identifying the conditions that determine the use of piecework or time wages, based on accounting for the costs and results of labor, as well as the characteristics of equipment, technology, organization of production and labor, requirements for the quality of work, the need to combine personal and collective interests.
Since the expediency of choosing the forms and systems of remuneration stems from compliance with the conditions for their application, the prevalence of various forms and systems of remuneration is a consequence of the peculiarities of the organization of labor and production. It can be determined either by the amount of funds spent on wages for each system, or on the basis of the results of sociological research.
It is also necessary to identify the feasibility of using a tariff-free option for organizing wages. If a tariff-free wage system is used at an enterprise, then its analysis reveals, first of all, the validity of establishing the qualification levels of employees. In addition, it is very important for tariff-free regulation to analyze the totality and degree of influence of indicators that reflect the contribution of a particular employee to the overall performance of the team.
It is advisable to complete the analysis of forms and systems of remuneration assessment of premium positions, operating in the enterprise.
All applied bonus systems must be cost-effective, i.e. the results from the implementation of the event must exceed the costs, which is also considered as an important aspect of the analysis.
The criterion of economic efficiency is the observance of the following inequalities:
E - P > 0 or > 1,
where E – the effect of the introduction of the bonus system;
P - the amount of the premium paid,
The effect can be expressed in different units, but when comparing it with the costs, i.e. with the premium, the result should be expressed in monetary terms:
where U D, U B are the achieved and basic levels of the bonus indicator, respectively, in units of the bonus indicator;
C i are the terms of the effect;
n is the number of terms of the effect.
The absolute (A D - A B) or relative change in the bonus indicator is adjusted in order to obtain a monetary expression of the effect obtained. With an absolute change in the bonus indicator - by the amount of the effect per unit of the bonus indicator - with a relative change - by the total effect obtained when introducing the bonus system -
When evaluating the effectiveness of the bonus system, it should be taken into account that the amount of the bonus in relation to the main salary should not be less than 10%, which is considered as psychological threshold. It is believed that otherwise the bonus will not be perceived by the employee as a form of incentive. In addition, the size of the bonus should be linked to the labor efforts of the employee necessary to achieve the appropriate level of performance of the bonus indicator. It is also necessary to take into account factors that do not depend on the labor efforts of the employee, but affect the magnitude of the effect achieved.
Individual terms of payment and incentives are provided for in labor agreements (contracts) concluded with employees of the enterprise, therefore, it is necessary to analyze the relationship between the employment agreement (contract) and the collective agreement of the enterprise, as well as compliance with the social protection of the employee.
The implementation of all stages of the analysis of the organization of wages allows you to get a real picture of its state in the enterprise. For each of the aspects of the analysis, a deeper study can be performed using the appropriate set of tools, which depends on the goal and the availability of initial information. Only with a comprehensive approach to conducting research, the results of the analysis will have an effective impact on improving the organization of wages for workers, strengthening its stimulating effect, increasing production efficiency and competitiveness of the enterprise.
The methodology for studying the remuneration system includes the following steps:
1. Research of the organizational structure of the department of organization of labor and wages.
2. A study of the satisfaction of employees at the enterprise with wages, a system of benefits, incentives, and social protection.
3. Study of the main elements of the organization of wages.
3.1. Labor rationing study:
coverage of workers by labor rationing;
the quality of the applied standards;
the degree of compliance with the norms;
the level of tension.
3.2. Study of the tariff system:
compliance of the actual state of the tariff system with its reference and regulatory data;
validity of billing of works and employees;
validity of the tariff rate of the 1st category of the tariff scale;
validity of the share of the tariff in wages;
justification of additional payments for working conditions.
3.3. Study of forms and systems of remuneration:
compliance of the applicable piecework and time-based forms of remuneration with the conditions of expediency of use;
the validity of the establishment of wage coefficients under the tariff-free system;
assessment of the effectiveness of bonus systems;
assessment of the psychological tangibility of the size of the premium.
At the first stage, an assessment of the organizational structure is carried out in terms of the effectiveness of functioning. Why are information flows between the OHS and other departments of the enterprise analyzed, listing the names of the documents that each of them receives.
Comparison of flows makes it possible to determine the list of issues that the OH&S should solve, identify redundant and missing links, increase the efficiency of obtaining information and improve the efficiency of labor management.
At medium and small enterprises, it is advisable to reduce the number of sectors in the OH&S by combining powers while maintaining functions.
Satisfaction with the system of benefits, wages, incentives and social protection, as well as the dynamics of assessing changes in the system of labor incentives over the past period, is revealed. To a certain extent, this makes it possible to assess the influence of influencing factors. internal environment, such as material well-being and remuneration of employees, the organization of the labor process and the social base of the enterprise.
The study can be carried out with the help of tests, sociological research, the method of self-examination.
Further, the elements of the organization of wages that caused low satisfaction of workers are revealed. To do this, a study of the organization of wages is carried out with a detailed study of the main elements: rationing, tariff rationing, forms and systems of remuneration.
The sources of information are regulatory data, performance indicators of the organization, legislative acts. The study should be carried out by organization, structural divisions, categories of workers and groups of workers at the enterprise.
It is logical to start the study of the main elements of the organization of wages in an organization with a study of labor rationing, including a study of the coverage of workers by labor rationing, the degree of implementation of standards, quality and level of tension.
When studying labor rationing, along with a regular study of the cost of working time by the method of chronometric observations and photographs of the working day, it is recommended to periodically study the coverage of workers by labor rationing, which is characterized by the share of standardized work in the total number, determined by labor intensity and by number.
The practice of organizations confirms the need to study the impact of the quality of the applied standards, which is characterized by the level of implementation, composition and structure, and the degree of tension. In the study of the current norms on the basis of the performance of chronometric observations, a general assessment is given and a comparison with the base period is carried out. in addition, it is necessary to carry out similar calculations for workshops, types of work, processes and operations.
The degree of compliance with the standards can be assessed in enterprises in two ways. The first compares the amount of manufactured products for the reporting period with the amount that the employee must perform according to established standards. The second method compares the normalized time for all work performed during the reporting period and the time actually spent on work. Both ways of determining the indicator of performance of production standards can be expressed by the following formulas:
P=Ch100%=Ch100%
where: P - fulfillment of production standards,%; Vf - the actual output of the worker, pcs., t, m;
Nvyr - worker output rate, pcs., t, m; Ti - normalized time to perform work, standard hours;
Tf - the time actually spent on the execution of work according to the time sheet, h.
The following factors influence the average percentage of compliance with the norms:
data on actual hours worked;
inaccurate accounting of losses of working time and overtime work;
qualification of the worker;
experience and seniority;
the level of progressive technology;
deviations from normal production conditions, etc.
Practice shows that at most enterprises today there is no accounting for actual time worked, accounting for overtime and losses. All this does not make it possible to reliably determine the percentage of performance of production standards, and therefore, to take into account and control labor costs.
The final stage of the study of labor rationing is the study of the degree of intensity of the norms, demonstrating the compliance of the norms used with labor costs in economically feasible conditions. Calculation of the tension level is carried out according to the formulas
where: Un - the level of tension of the norms;
Vn - required time to perform work in these organizational and technical conditions, calculated according to the standards, min, h;
Hvr - the established norm of time, min, h; P is the percentage of time standards fulfilled.
The optimal tension is equal to one, which corresponds to the equality of the norm calculated according to the standards and established at the enterprise. The practice of conducting the study revealed the need to ensure the same intensity of standards at the enterprise by type of work.
As a tentative estimate in the study of the degree of intensity of the existing norms, it is advisable to use the following estimated indicator: if the differences in the implementation of the norms do not exceed 10% deviation from the average values, then the current norms are quite tense.
The practice of conducting the study showed the need to ensure equal intensity of standards at the enterprise by type of work. The norms are considered to be equally stressed if the actual values in are equally correlated with the norms established by the standards. As a tentative estimate in the study of the degree of tension of the current norms, it is advisable to use the following estimated indicator: if the differences in the implementation of the norms do not exceed 10% deviation from the average values, then the current norms are quite tense.
Because tariff qualification reference books and regional coefficients contain regulatory and reference data that must be observed, then the study of the tariff system mainly assesses the legitimacy of establishing categories and determining the level of qualification based on comparison with tariff-qualification and qualification reference books. On this stage it is possible to carry out selective certification of qualifications and professional competence of employees.
The whole set of indicators is assessed according to compliance with the requirements. The level of compliance can have the following ratings:
* below requirements;
* meets the requirements;
* above requirements.
The study of the results of selective certification makes it possible to draw a conclusion about the level of tariff regulation of wages. The validity of the billing of works is necessary condition effective functioning of the tariff system.
At the stage of studying the tariff system, it is advisable to conduct a selective survey of the validity of the tariffing of works and employees.
Comparison of the average wage category of work and workers contributes to the adoption of the correct management decisions. Thus, a comparative study of the average category of jobs and workers makes it possible to draw the following conclusions:
* if the average category of work is equal to or slightly different from the average category of workers, then the organization of labor and payment in terms of tariff regulation is correct;
* if the average category of work exceeds the average category of employees, but not more than 1, then the position is permissible, to a certain extent stimulates employees to increase their category;
* if the average category of work is more than 1 higher than the average category of workers, then the result of this situation is an increase in marriage;
* if the average category of the worker is higher, then the enterprise is forced to pay the worker the difference between the categories, and this leads to overspending of the wage fund, which is irrational from the position of the manager.
The study of the tariff system makes it possible to create a basis for the reasonable use of surcharges and surcharges. A study of additional payments and allowances for compliance with established requirements is being carried out. Bonuses for length of service must comply with the document, which contains the scale for establishing the allowance, the rules for determining the length of service, the procedure for calculating and establishing allowances.
The study of forms and systems of remuneration should begin with identifying the conditions that determine the use of piecework or time wages based on the characteristics of equipment, technology, organization of production and labor, accounting for costs and results of labor, requirements for the quality of work.
Since the expediency of choosing the forms and systems of remuneration stems from compliance with the conditions of application, the prevalence of different forms and systems of remuneration is a consequence of the peculiarities of the organization of labor and production. It can be determined by the amount of funds spent on wages for each system, or based on the results of sociological research.
It is necessary to identify the feasibility of using a tariff-free option for organizing wages. If a tariff-free wage system is used in an organization, then the study reveals the validity of establishing the qualification levels of employees. In addition, the study of the degree of influence of indicators reflecting the contribution of the employee to the overall results of labor is essential for tariff-free regulation.
The study of the forms and systems of remuneration must be completed with an assessment of bonus positions in the enterprise.
All bonus systems used must be cost-effective, i.e. the results from the implementation of measures must exceed the costs. The criterion of economic efficiency is the observance of the following inequalities:
where: E - the effect of the introduction of the bonus system; P is the amount of the premium paid.
The effect can be expressed in different units, but when compared with costs, with a premium, the result should be expressed in monetary terms:
E \u003d (Up-Ub) H \u003d
where: UD, Ub - therefore, the achieved and basic levels of the bonus indicator in units of the bonus indicator;
Ct - terms of the effect;
n is the number of terms of the effect.
The absolute (LE - Y6) or relative change in the bonus indicator is adjusted to obtain the monetary value of the effect obtained. With an absolute change in the bonus indicator - by the amount of the effect per unit of the bonus indicator, with a relative change - by the total effect obtained by introducing the bonus system.
When analyzing the effectiveness of the bonus system, it should be taken into account that the size of the bonus in relation to the main salary should not be lower than 10%, which is considered as a threshold of psychological tangibility. It is believed that otherwise the bonus will not be perceived by the employee as a form of incentive. In addition, the size of the bonus should be linked to the labor efforts of the employee required to achieve the level of performance of the bonus indicator. It is necessary to take into account factors that do not depend on the efforts of the worker, but affect the size of the effect achieved.
Individual conditions of remuneration and labor incentives are provided for in employment contracts concluded with employees of the enterprise, in connection with which it is necessary to study the correspondence between the relationship between the employment contract and the collective agreement of the enterprise, and the observance of the security of the worker.
The implementation of the stages of the study of the organization of wages makes it possible to get a real picture of the state in the organization. For each of the research criteria, an in-depth study can be performed using a set of tools, which depends on the goal and the availability of basic information.
Conclusion: So, any enterprise acts as a property, and economic complex, which is a set of systems that ensure the functioning and development of the enterprise. Correctly chosen system of remuneration makes it possible to achieve the efficiency of the enterprise. For the correct choice of the remuneration system for, it is worth studying the algorithm by which you can choose the remuneration system for the enterprise. The main features of each system are highlighted, which allow comparison. Due to the fact that each system is unique, a direct comparison is inappropriate. Evaluation of the effectiveness of each should be carried out for specific situations. Since there is no more or less good system, all systems are created for their conditions. When choosing a system, an organization should always be determined by strategic goal in the field of personnel. The goals can be: retention of personnel, motivation for the quality of work performance, high productivity, growth in the qualifications of employees, support for company loyalty, transparency and ease of understanding of the system, dependence of wages on the effort expended. All systems behave differently. In some situations they are leaders, in some they are lagging behind, in some situations they are on a par with the rest.
The choice of a remuneration system is an important process in the process of creating or reforming a system in an organization. This problem represents a complex complex with which the management team must work. A methodology for choosing the optimal and most efficient wage system at the enterprise was presented. The algorithm includes actions that must be taken to achieve the desired result. Analytical work is required, which should take into account a large number of criteria, ranging from the psychology of workers, ending with the analysis and dynamics of productivity at the enterprise. The described algorithm can be applied to any enterprise, which makes it a flexible tool for managing organizations.
0Faculty of Economics and Management
Department of personnel management, service and tourism
COURSE WORK
in the discipline "Human Resource Management"
Improving the system of remuneration of personnel (on the example of the company "OKO")
annotation
The theme of this course work is "Improving the system of remuneration of personnel." The work contains 48 pages, 10 tables, 2 graphics, 26 used sources.
The theoretical part contains information on the organization and regulation of remuneration systems, on the forms and traditional systems of remuneration, as well as on the motivation and stimulation of the organization's personnel.
In the second chapter of the work, an analysis of wages is carried out using the example of the OKO company, which includes the organizational and economic characteristics of the organization, the current situation of wages, the analysis of wages by employee categories and the main shortcomings of the current wage systems in the company.
Introduction
2 Analysis of the organization and regulation of wages on the example of the company "OKO"
3 Improving the company's remuneration system
3. 3 Calculation of the economic efficiency of the proposed measure
Conclusion
Annex A
Introduction
In a market economy, wages are of direct interest employees, employers and the state, and has an economic and social purpose. The economic purpose of wages is to stimulate the development of production, to increase its efficiency. Its social purpose is to ensure the well-being of people in close connection with the growth of production efficiency and its expansion.
The current labor legislation considers the term "remuneration" not just as the amount of wages set for the employee, but also as the entire system of relations that are associated with ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective contracts, agreements, local regulations and employment contracts. Wages - one of the main means of interest of workers in the results of their labor, its productivity, increasing the volume of products, improving its quality.
Salary is a set of remuneration in cash or in kind that an employee receives for the work actually performed, as well as for those periods that are included in work time. On the one hand, wages are the main source of income and increase standard of living workers, and on the other hand - a means of material incentives for the growth of production efficiency. Since wages are the main source of income for workers, it is necessary to constantly improve the wage system so that it fully ensures the reproduction work force, taking into account the conditions and results of labor, stimulated the improvement of skills, productivity, product quality, rational use and saving of all types of resources.
The labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all organizational and legal forms is established by law.
The administration of the company independently chooses and applies various systems of remuneration of employees. In this area of activity, the administration relies on its personnel department specialists or personnel managers, whose professional capabilities are often limited and do not meet modern requirements.
Often used forms of wage organization are ineffective, they provide little incentive for workers to work.
to the full extent of their capabilities, which may adversely affect the competitiveness of the organization.
This topic is relevant, because wages are one of the main factors in the socio-economic life of the country, the workforce and the individual.
This topic is reflected in the works of the following authors: K. S. Azizyan, N. A. Veshunova, L. A. Fomina, Yu. A. Babaev and others. The object of the study is the company "OKO", which specializes in the production and installation of plastic windows.
The purpose of this work is a comprehensive analysis of the problems of remuneration in the company and the proposal of effective ways to improve remuneration in the organization. In accordance with the goal, the following tasks are solved:
Determination of the essence of remuneration and the procedure for its formation;
The study of the elements of the organization of remuneration on the example of a company;
Consideration of the possibility of using other, modern wage systems:
Consideration of the effectiveness of the application of new forms and elements of remuneration.
1 Theoretical foundations of the wage system at the enterprise
1. 1 Basic principles of organization and regulation of wages
Remuneration of labor - a system of relations that are connected with ensuring the formation and implementation by the employer of payments to all employees for their work in accordance with laws, other regulatory legal acts, agreements, collective agreements, local regulations and labor contracts.
Wage is based on the price of labor as a factor of production, which is reduced to its marginal productivity. According to the theory of marginal productivity, a worker must produce a product that replaces him. wages, therefore, wages are directly dependent on the efficiency of workers.
There are two forms of remuneration - monetary and non-monetary. The monetary form is the main one, because this is due to the role of money as a universal equivalent in the commodity-money relations of market entities.
Also, remuneration may be in kind or in the form of additional paid leave. If the enterprise does not have cash, then it can pay employees with manufactured products, which will be directly consumed by them, exchanged for other goods or sold. There is pay for free time. This form is aimed at stimulating high-quality and intensive work and allows the employee to use this time for rest, getting extra income or study.
An important specificity is represented by the forms of remuneration for the labor of creative workers (literature, art, science), who are paid royalties for the works ordered by them - their creation, implementation and distribution through practical use or public performance in accordance with the current regulatory documents.
Wages are the amount of cash payments and the value of payment in kind for work performed under an employment contract (contract).
The main functions of wages:
1) reproductive;
2) measuring;
3) stimulating;
4) regulatory;
5) social.
The reproductive function provides the worker with such a volume wealth and services at a level that is sufficient for the normal reproduction of the labor force and the increase of intellectual potential in accordance with the changing technical and social factors of production. From the point of view of the total costs of reproduction of the labor force, its cost includes such aspects of the life of an employee as the cost of meeting the needs for food, housing, education, medical care, etc., and must correspond to or exceed the cost of the "consumer basket".
Measuring function - an estimated indicator of the labor contribution of each employee and labor costs in the production of a product of labor. With the help of various elements of wages, labor costs of different quality and quantity are measured. The effectiveness of this function depends on the observance of the principle of wage differentiation.
The stimulating function is a material incentive for interest in labor and an increase in labor productivity and the quality of work. The implementation of this function is ensured by combining labor standards, tariff and bonus systems into specific wage systems that provide a change in the level of remuneration depending on the individual and collective results of the work of workers.
The regulatory function plays the role of balancing the interests of workers and employers. It regulates the demand for the products and services of the enterprise, as well as the labor force in the labor market. The basis for the implementation of the regulatory function is the differentiation of wages by groups of employees, according to the priority of activities or other distinctive features. Thus, a certain policy is developed to establish the level of wages for various categories of workers in specific production conditions.
The social function establishes differences in wage levels. This difference should be significant enough to ensure an interest in advanced training, as well as to differentiate the level of remuneration depending on the severity and responsibility of work. However, the level of such differentiation should be consistent with the concept of fairness in the level of wages between social groups, working both at the given enterprise, and in the given region.
Wages are the price of labor power, corresponding to the cost of commodities and services that ensure the reproduction of labor power, satisfying the physical and spiritual needs of the worker and his family members. Distinguish between nominal and real wages.
The nominal wage refers to the amount of money that the worker receives for his work. By the value of nominal wages, one can judge the level of earnings, income, but not the level of consumption and well-being of a person. There are two types of nominal wages: accrued (total amount due) and paid (net of taxes).
Real wages - the amount of material goods and services that can be purchased for nominal wages at a given level of prices for goods and services. Real wages reflect the actual purchasing power of nominal wages. The relationship between these quantities is expressed by the formula:
Lv. h. n. = un. h. n. / Pack., where Ur. h. p. is the index of real wages; Un. h. n is the index of nominal wages; UP is the price index for goods and services.
In a market economy, wages reflect the main and immediate interest of employers, employees and the state as a whole.
One of the conditions effective organization remuneration is to find a suitable mechanism for the implementation and observance of the necessary balance of interests of this tripartite partnership.
The overall level of remuneration at the enterprise may depend on the following main factors:
1) results economic activity enterprise, its profitability;
2) personnel policy of the enterprise;
3) the level of unemployment in the region and region;
4) state regulation of wages and activities of trade unions;
5) competition in the labor market, the state of supply and demand for workers of relevant specialties.
In the conditions of market relations, the organization of wages at the enterprise is designed to provide a solution to two problems:
Guarantee remuneration to the employee in accordance with the results of his work and the cost of labor in the labor market;
To ensure that the employer achieves in the production process such a result that would allow him to recover costs and make a profit.
The organization of work is based on the following principles:
1 Implementation of wages depending on the quantity and quality;
2 Differentiation of wages depending on the qualifications of the employee and working conditions;
3 The maximum combination of individual and collective interest in the final results of labor;
4 Strengthening social protection, that is, a systematic increase in real wages;
5 Exceeding the growth rate of labor productivity over the growth rate of average wages;
6 Use by enterprises of various opportunities to earn money for wages;
7 Timeliness of remuneration;
8 Conducting a single public policy in the field of wage regulation.
The organization of remuneration is based on the use of four constituent elements:
1 Technical regulation of labor - the establishment of reasonable labor standards (norms of time, production, maintenance, service time, number of personnel) necessary for an objective quantitative assessment of labor costs for the performance of specific work. The norms are used in determining the amount of wages per unit of work.
2 The tariff system, consisting of tariff rates, tariff scales, tariff and qualification directories, official salaries for employees, additional payments and allowances to tariff wages, regional coefficients. The labor market, through the laws of supply and demand, has an impact, first of all, on the value of tariff rates and official salaries. Surcharges and allowances aim at a more complete assessment of the characteristics of labor - its severity, intensity, importance, work in adverse conditions, urgency, and others.
3 Forms and systems of remuneration that integrate the ways of using labor standards and the tariff system for calculating the wages of workers, taking into account the characteristics of their work.
4 The mechanism for the formation of the wage fund, which manifests itself in determining the source of funds and justifying the amount intended for wages and incentive payments.
The calculation of the normative wage fund at the enterprise is carried out by incremental and analytical methods. In the first case, they proceed from the basic fund and the increase in the volume of production; in the second - on the basis of the complexity of the production program.
In the analytical planning of the normative wage fund, two methods can be used: direct - calculation based on the norms of the wage intensity of products (services) and stages of work; indirect: calculation in proportion to the objective organizational and technical characteristics of the production unit.
The incentive fund, which is formed to stimulate the efficiency and profitability of the enterprise, is formed from the actual income received after deducting mandatory contributions to the regulatory wage funds on a residual basis, technical development, social development and the dividend fund.
The tariff system is traditionally the basis for organizing the wages of workers and is built depending on working conditions, qualifications of workers, forms of remuneration and the importance of this industry in the national economy.
The tariff system is a set of standards with the help of which the wages of workers of various categories are differentiated. With its help, under equal economic conditions, the unity of the measure of labor and its payment, equal pay for equal work, differentiation of the main part of wages depending on the factors that characterize the quality of work are ensured. Thus, his salary consists of the sum of estimates of his labor contribution and, to a small extent, depends on the final results of the work of the particular unit in which he works and the enterprise as a whole.
Let us consider in more detail the main elements of the tariff system. The Tariff and Qualification Guide is normative document, which is intended for the qualification of work, the assignment of qualification categories to workers, as well as for the preparation of programs for the training and advanced training of workers in the system of vocational education and directly in production. It contains the necessary qualification characteristics and requirements that apply to workers performing different in content, degree of complexity and accuracy, work profile, in relation to production skills, accumulated knowledge, and also taking into account the nature of the responsibility of the employee for the correct performance of work.
To ensure intersectoral unity in the conduct of work ratings, a Unified Tariff and Qualification Reference Book of Works and Professions of Workers (ETKS) has been developed, which retains the role of a regulatory document in matters of labor ratings. In addition, another 72 tariff-qualification guides have been developed for various industries and types of work, taking into account their industry specifics. In ETKS 6195 occupations of workers are charged. Based on these guides:
1) the name of the profession is established;
2) categories of work are determined or work is assigned to one or another group in terms of remuneration, depending on the complexity, nature and specific working conditions in which it is performed, as well as the qualifications required from employees;
3) a qualification category is assigned, on which the size of the wage rate of a worker depends;
4) curricula and programs for the training, retraining and advanced training of workers in all sectors of the economy are drawn up;
5) lists of jobs and professions are being developed for preferential pension provision, etc.
There are three sections in the tariff-qualification guide for each profession and category: “Work characteristics”, “Must know”, “Examples of work”. The characteristic indicates the complexity of the work, organizational and technical conditions of production, technological equipment, the required degree of independence in the performance of this type of work. The most typical examples of work for the corresponding tariff category for each specialty are given.
Since the decision to increase salaries, introduce (cancel) allowances for managers, specialists and employees is made as a result of certification at least once every three years, their job qualities are determined, first of all, based on the requirements of the qualification handbook.
The tariff rate (salary) expresses the absolute amount of wages of various groups and categories of workers per unit of working time. The initial basis for determining the tariff rates by categories is the tariff rate of the 1st category, which determines the level of remuneration for the most simple work. With the help of tariff rates, intersectoral regulation of wages is carried out. It involves the establishment of increased tariff rates in the leading sectors of the economy. The highest rates are set for workers in the extractive industries, who determine scientific and technical progress. At non-state-owned enterprises, the value of tariff rates depends, first of all, on what financial condition enterprises and set by them independently. There are hourly, daily and monthly tariff rates. They are set for each qualification category.
Figure 1 - Formation of the tariff rate
The tariff category is a value that reflects the complexity of the work and the qualifications of the employee.
Qualification category - a value that shows the level vocational training worker.
Tariff scale - a set of tariff categories of work (professions, positions), which are determined depending on the complexity of the work and the qualification characteristics of employees using tariff coefficients. The ratio of the hourly wage rate of the corresponding category to the hourly rate of the 1st category is called the tariff coefficient and shows how many times the level of payment for work (labor) of this category exceeds the level of payment for work of the 1st category. In this case, the tariff coefficient of the first category is assumed to be equal to one.
Table 1 - An example of a tariff scale
|
Tariff coefficient |
Tariff scales have the following characteristics: tariff scale range, number of digits, tariff coefficients, absolute and relative increase in tariff coefficients.
The number of wage categories in the most common grid of workers is 6, in the unified wage scale of employees of budgetary organizations - 18.
The absolute increase in tariff coefficients is the difference between the tariff coefficients of adjacent categories. The relative increase of the coefficients is the ratio of the larger coefficient to the smaller one minus one, expressed as a percentage.
Table 2 - Types of tariff scales
The ratio of the extreme categories of the tariff scale is called its range. It establishes the ratio in the complexity and remuneration of workers of higher and lower qualifications.
District wage coefficients reflect the change in wages depending on the location of the enterprise and are a means of its inter-district regulation. The need for such regulation is explained by territorial differences in the level of retail prices for a significant part of consumer goods, differences in the material composition of consumption due to the natural and climatic features of the regions, as well as unequal rates of development of production and the relationship between the need for labor and the possibility of meeting it at the expense of local labor. resources in different areas. The regional coefficient is calculated to the wages of employees without restrictions on its maximum size. District coefficients do not form official salaries and new tariff rates.
Thus, remuneration is formed as the cost (price) of the labor force, ensuring the normal reproduction of the labor force, motivating employees to work effectively at their workplace. Its minimum level is regulated by the state, taking into account its economic development, by establishing: the amount of the minimum wage and the tariff rate of the 1st category; conditions for determining the part of the income of the enterprise directed to wages; conditions and amounts of remuneration in budgetary organizations and institutions; indexing mechanism.
1.2 Forms and traditional wage systems
The necessary elements of the organization of wages are the forms and systems of remuneration that establish a relationship between the amount of earnings, the quality and quantity of labor, which determine a certain procedure for its calculation, depending on the organizational conditions of production and labor results.
Wage systems characterize the calculation of the relationship between the elements of wages: the tariff part, surcharges, allowances, bonuses.
According to the method of measuring the amount of labor, payment systems are classified:
On piecework (the amount of labor is measured by the amount of products manufactured by the employee or the work done);
Time-based (the amount of labor is measured by the amount of time worked by the employee);
Chord (the amount of labor is measured by a certain amount of work).
According to the forms of expression and evaluation of the results of labor, payment systems are divided into:
Collective (based on the assessment of collective work);
Individual (based on the assessment of the results of the work of each individual employee).
According to the number of indicators that are taken into account when assessing the labor contribution of employees, payment systems are divided into:
1) single-factor, or simple (simple piecework, simple time-based);
2) multifactorial, or bonuses (piece-rate bonus, lump-sum bonus, time-based bonus, piece-progressive and others).
According to the nature of the impact of the employee on the result of labor, payment systems are divided into direct and indirect.
Time payment labor is such payment at which wages are accrued to employees at the established tariff rate or salary for the time actually worked in production.
Based on the mechanism of payment, the time-based form stimulates, first of all, the improvement of the qualifications of workers and the strengthening of labor discipline.
Table 3 - Forms and systems of remuneration
The time-based form of remuneration is applied in such cases if:
The worker cannot have a direct influence on the increase in output, which is determined by the productivity of machines, apparatus or units;
There are no quantitative indicators of output, which are necessary to establish a piece rate;
At workplaces and sites where ensuring the high quality of products and work is the main indicator of work;
At jobs where accounting and rationing of labor are costly and economically inexpedient, as well as where the work of an employee is not amenable to precise rationing;
When performing equipment maintenance work, as well as on conveyor lines with a regulated rhythm.
A piecework form of remuneration is a form in which wages are charged to employees at predetermined rates for each unit of work performed or manufactured products.
Prices are calculated based on the tariff rate corresponding to the category of this type of work and the established norm of time (production):
Ps \u003d Ts * Hvr,
where Рс - piece rate, r.; Тс - hourly (daily) tariff rate, rub.; Nvr - the norm of time.
Ps \u003d Ts / Nvyr,
where Рс - piece rate, r.; Тс - hourly (daily) tariff rate, rub.; Nvyr - production rate.
Piecework rates do not depend on when the assessed work was performed - in the afternoon, in the evening or at night, as well as on overtime work (there are special types of additional payments to take into account these factors of work). If labor standards or tariff rates change, then this leads to a recalculation of individual rates.
The piece-rate form of payment stimulates, first of all, the improvement of volumetric, quantitative indicators of work, therefore it is used in production areas with a predominance of manual or machine-manual labor. It is under these conditions that it is possible to take into account the quantity and quality of manufactured products, to ensure an increase in production volume and the validity of the established labor standards.
The piecework form of wages is most appropriate to apply when:
The presence of quantitative indicators of work that directly depend on the worker or their team;
Opportunities for workers to increase production or the amount of work performed;
Opportunities for accurate accounting of the quantity (volume) of work performed;
The need in this area to stimulate workers to further increase the production of products or the volume of work performed;
Application of reasonable labor standards;
The absence of a negative impact of piecework payment on the level of product (work) quality, the degree of compliance with technological safety requirements and regimes, the rational use of raw materials, energy and materials.
The piece-rate form of remuneration is divided into direct piece-work, piece-progressive, piece-bonus, piece-rate, indirect piece-work, depending on the method of accounting for output and the types of additional incentives used (bonuses, higher prices).
Depending on how the employee's earnings are determined - by individual or group performance indicators - each of the systems can be individual or collective.
With a direct individual piecework wage system, the worker's earnings can be determined by the formula:
3=Z P iqi,
where P i - price for i-th view products or work, r.; q i - the number of processed products of the i-th type.
Under a direct collective piecework system, the wages of workers can be determined in a similar way using the individual and collective piecework rates and the total output (work performed) by the team as a whole.
Payment at individual piece rates for the final results of the work of the team is used in cases where team work requires a strict division of labor of workers technologically interconnected. Individual piece rates are set for each profession, in the brigade, based on the tariff rates and the overall brigade production rate.
Payment using collective piece rates is more often used in complex teams where workers general profile work without a clearly defined division of labor on the principle of interchangeability.
Under the progressive piecework wage system, the worker's labor within the limits of the fulfillment of the norms is paid at direct piece rates, and when worked out in excess of these initial norms, at increased rates.
The main requirements for using the piece-rate progressive system should include the correct establishment of the initial base, the development of effective scales for raising prices, accurate accounting of output and the time actually worked by each worker.
Under the piece-bonus system, the worker-pieceworker or team of workers, in addition to earnings at direct piece rates, is paid a bonus for the fulfillment or overfulfillment of the established quantitative and qualitative indicators, which are provided for by the regulation on bonuses.
With a piecework wage system, the rate is set not for a single operation, but for the entire amount of work. The amount of piecework payment is determined on the basis of the current norms of time (production) and rates, and in their absence - on the basis of norms and rates for similar work. Usually, with lump-sum pay, workers are rewarded for reducing the deadlines for completing tasks, which enhances the stimulating role of this system in the growth of labor productivity.
Under the indirect piecework wage system, which is used primarily for the wages of auxiliary workers directly engaged in servicing the main workers, indirect piecework rates are determined.
The use of one or another form of remuneration depends on the conditions of production. In each specific case, that form of remuneration should be applied that best corresponds to the organizational and technical conditions of production and thereby contributes to improving the results of labor activity.
The current trend of a steady reduction in the scope of the piecework form of wages (in its pure form) in the context of new technologies and market relations makes it necessary to use wage systems that are based on a time-based form with the necessary economic justification of working time according to the criteria of productivity, efficiency or profitability of labor, depending on the functions and work performed by the employee. At the same time, the tariff rate of wages for 1 standard hour of work of a certain degree of complexity in relation to various types activities and categories of workers.
1. 3 Motivation and incentives for staff as part of the remuneration policy
Individualization of wages involves material remuneration of labor, compensation for the adverse effects of working conditions, attracting workers to areas with unfavorable working conditions, payment for additional labor results, and an economic assessment of improved labor.
There are such main directions of stimulation (motivation) of the work of employees of the organization:
1) wages according to the tariff, characterizing the assessment of the employee's contribution to the result of the organization's activities (the absolute value and the ratio with the level of payment of other employees of the enterprise).
2) a system of additional payments and allowances, which occupies an intermediate position between the tariff system and bonus payments. Surcharges and allowances most often characterize the special working conditions of a particular employee.
The amounts and terms of their payments are determined in collective agreements. Specific Feature incentive payments (surcharges and allowances) is that they compensate for the additional energy costs or workload of the employee during the working day.
All types of surcharges can be conditionally divided into the following groups:
Additional payments related to the special nature of the work performed (overtime work, work on holidays and weekends, shift method and itinerant nature of the work);
Surcharges and allowances for working conditions that deviate from normal (difficult working conditions, intensity on the assembly line, work at night, underground, in emergency situations);
Additional payments and allowances for additional results of work (for combining professions, expanding service areas, managing a team, for professional excellence, achievement in labor, urgent work).
3) a bonus system for employees. Bonuses are understood as the payment to employees of monetary amounts in excess of the basic earnings in order to encourage them to achieve certain results, fulfill obligations, and also to stimulate their further (obligations, results) increase. Thus, bonuses can be considered as a kind of stimulating additional payments and allowances.
4) systems of intra-company benefits for employees of the enterprise include:
Subsidizing and preferential meals, installing vending machines for hot drinks and snacks at the enterprise;
Reimbursement of housing expenses utilities;
Payment for training and advanced training;
Selling the company's products to its employees at a discount (10% or more);
Full or partial payment of expenses for the employee's travel to and from the place of work;
Providing your employees with interest-free or low-interest loans;
Granting the right to use the company's transport, providing housing;
payment sick leave above a certain level, health insurance of employees at the expense of the enterprise, provision of preferential vouchers to sanatoriums.
These measures make it possible to increase the social protection of employees of the enterprise and labor motivation their high performance.
5) intangible (non-economic benefits) and privileges for staff include:
Granting the right to sliding, flexible schedule work;
Providing time off, increasing the duration of paid holidays for certain achievements and success at work
Early retirement and others.
The use of opportunities for providing additional free time, differentiation of holidays and redistribution of working time lead to a reduction in non-production time costs, an increase in the interest of personnel in improving product quality and, as a result, to a decrease in loss of working time.
6) moral encouragement of employees includes: promotion; career planning; any valuable gifts; honors and thanks.
The effectiveness of personnel management, which is manifested in the results achieved, depends on the degree of effectiveness of the measures taken, the most important role among which belongs to remuneration.
The process of determining the material remuneration of an employee should, on the one hand, take into account the activities of the employee, and on the other hand, motivate him to achieve the desired level of activity.
Personnel remuneration refers to all costs incurred by the employer on the basis of an employment agreement.
Although material reward plays a leading role in motivation, without taking into account other factors, it does not achieve its goals. It must be combined with socio-psychological and organizational-administrative factors: recognition of the team, participation in managerial decision-making, power, privileges, interesting work, promotion, comfortable working conditions and more.
Material motivation is considered as a means of satisfying not only physiological needs, but also the need for security. The amount of remuneration can also be seen as a reflection of the degree of respect and position. If his growth reflects the merits of the employee, then this is an indicator of the high appreciation of the employee by management, prestige and special status. Some authors tend to consider reward as a means of satisfying the need for self-esteem. Reward is everything that a person considers valuable for himself. The concepts of value in people are specific, therefore, the assessments of remuneration in relation to its value are also different.
An inefficient remuneration system can cause dissatisfaction among employees and lead to negative consequences for the organization in the form of demotivation of employees, stagnation or decrease in productivity, high staff turnover, tension in relations between employees. Disgruntled employees may come into open conflict with the leaders of the organization, stop work, organize a strike, or leave the organization altogether.
An effective reward system increases the productivity of employees, directs their activities in the right direction for the organization.
All changes in the field of remuneration must be well thought out and properly prepared, as this is an extremely sensitive area that directly affects the material interests of employees, in which the cost of a mistake is extremely high. The value of rewards is to stimulate the behavior of employees, direct them to achieve their strategic goals and connect the material interests of employees with the strategic objectives of the organization.
This key setting defines the following objectives of the reward system:
1 Attracting staff to the organization. Organizations compete with each other in the labor market, seeking to attract the talent they need to achieve strategic goals. In this sense, the remuneration system should be competitive in relation to the category of employees that the organization requires.
2 Retaining employees in the organization. When the remuneration in an organization does not match what the labor market offers, employees may start to leave it. To avoid losing employees, professional education and the development of which the organization has spent certain funds, managers must ensure the competitiveness of the reward system.
3 Stimulation of production behavior. Remuneration should orient employees to those actions that are necessary for the organization. Productivity, creativity, experience, dedication to the organization should be encouraged through a reward system.
4 Controlling labor costs. Since labor costs are the main cost item for most modern organizations, effective management them is essential to the overall success of the organization. A well-defined compensation system allows an organization to control labor costs while ensuring that the right people are available. Unreasonably high wage costs have led to the bankruptcy of many organizations.
5 Efficiency and simplicity. The remuneration system should be well understood by each employee of the organization (otherwise it may cause an inadequate response from the staff and lead to the wrong actions that it was intended to stimulate), and also not require significant material resources to ensure its functioning.
6 Compliance with legal requirements. In all countries, the remuneration of employees is to some extent regulated by state legislation, ignoring which can lead to judicial and administrative sanctions against the organization, which is associated with significant material and moral costs. The above goals of the remuneration system may come into conflict with each other (for example, cost control and attracting qualified personnel). The management of the organization must find the optimal ratio of the degrees of solving these problems (its own for each organization at each stage of its development). And at the moment of creating a new company, the task of minimizing labor costs, as a rule, is sacrificed to the task of attracting qualified personnel. During times of economic hardship, organizations often put off hiring new employees and focus on reducing payroll costs.
Thus, the main purpose of remuneration is to ensure the implementation of the strategic goals of the organization by attracting, retaining and stimulating staff.
Each organization uses its own system of remuneration of employees, reflecting the goals facing it, the management philosophy of its leaders, traditions, and also taking into account the resources at its disposal. In this regard, it is difficult to give universal recommendations on how to build this system. Only the management of the organization (sometimes with the help of professional help) can determine which methods of remuneration are most suitable for them. However, studies have shown that in organizations operating in a fairly stable environment, external environment, more efficient traditional methods rewards, while in companies operating in conditions of high instability and unpredictability, non-traditional systems function more successfully. This statement is also true for internal organizational structures: in rigid hierarchical organizations, it is more efficient to use traditional ones; methods, and in organizations with a rapidly changing or blurred structure, non-traditional methods work better.
Practice has developed seven general rules for material incentives for personnel, based on the unity of material and moral incentives with the dominance of material ones:
Material incentive systems should be simple and understandable to every employee;
Systems must be flexible, allowing immediate rewards for every positive performance;
The amount of encouragement should be economically and psychologically justified (more and less; more often, but less);
Encouragement of personnel is important to organize according to indicators that are perceived by everyone as correct;
Incentive systems should form among employees a sense of the fairness of material rewards;
Incentive systems should help increase the interest of employees in improving not only individual work, but also work in "business connections" with other employees;
Employees must see a clear relationship between the results of their work and the activities of the company (what employees' mistakes can lead to and what successes of each of them lead to).
The rules are used to design a system of material incentives for employees. It is very important to determine how many times (weekly, monthly, quarterly, twice or once a year) monetary remuneration, in addition to salary, will be paid, and in what amounts. The general scheme combines payment individual labor with the distribution of a percentage of the profits among employees in equal shares, making them interested in the success of the common cause. This combination lays the material foundation for the identification of all employees with the goals of the organization.
Labor incentives are effective if the authorities are able to achieve and maintain the level of work for which they pay. The purpose of stimulation is not to encourage a person to work in general, but to encourage him to do better (more) of what is conditioned labor relations. This goal can be achieved only with a systematic approach and stimulation of labor.
The system of moral and material incentives for labor involves a set of measures aimed at increasing the business activity of employees and, as a result, increasing the efficiency of labor and its quality. But at the same time, the employee must know what requirements are imposed on him, what remuneration he will receive if they are strictly observed, what sanctions will follow in case of their violation.
However, the line between controlled and motivated behavior is conditional and mobile, since an employee with a strong labor motivation has self-discipline, the habit of conscientiously fulfilling the requirements and treating them as well as his own standards of behavior.
The effectiveness of rewards depends not only on their type, but also on the timing and frequency. So, remuneration has almost no effect on employees if it deviates by big time from the achievement period. It is important to create such an atmosphere in the team in which any employee is sure that his remuneration will correspond to the efforts expended and the results achieved when compared with the results of other employees.
When designing material rewards, it is necessary to adhere to the following general provisions:
Encourage material workers to work hard in the organization;
To carry out bonuses or moral encouragement promptly enough so that the employee does not lose the connection between his additional contribution and the recognition received from the administration;
Pay not for efforts, but for results, mainly for those that affect profits;
If possible, pay in accordance with what the employee has achieved in his area of responsibility;
Pay more when the company is doing well, and reduce pay if the results are not good enough;
In order to retain the right employees in the organization, ensure the payment of a part of the amounts accrued in a given year in subsequent years, provided that the employee continues to work with the organization. He loses these amounts (in whole or in part) in the event of leaving;
To carry out material remuneration in the forms that are most acceptable and attractive to the employee.
These measures to increase labor motivation allow more efficient use of the labor potential of the enterprise and increase its competitiveness in the market.
2. Analysis of the organization and regulation of wages on the example of the company "OKO"
2. 1 Organizational and economic characteristics of the company
The OKO company was founded in 2007 in the city of Meleuz, Republic of Bashkortostan. Over the past years, she has gained a vast experience of impeccable and responsible service, which is expressed in many clients. The company provides an individual approach to each client, qualified advice, accurate calculation of the cost of the order, assistance in the correct choice of products.
The OKO company is a reliable, actively developing company engaged in the development, manufacture and installation of high-quality metal-plastic products using the elite, environmentally friendly, certified PROPLEX (Austria) profile, operating in accordance with the requirements of the European environmental program "Responsibility for Tomorrow".
The mission of the company is to provide the consumer with high-quality PVC windows that guarantee protection and comfort through the development and production of window systems, integrated supply of components and the provision of comprehensive professional service.
The main activities of the OKO company are currently:
Plastic windows and doors of the PROPLEX profile system;
Plastic windows and doors of the REHAU profile system (Germany);
Finishing of balconies and loggias;
Glazing of country houses;
Plastic sliding system Slidors (Russia);
Aluminum sliding system Provedal (Russia).
The company mainly uses the Proplex plastic profile, which is manufactured in Russia using Austrian technologies.
The Proplex plastic profile system is designed for the manufacture of doors and windows for any premises and is specially adapted to Russian conditions operation. The system meets all Russian requirements for thermal insulation, as well as all major international standards.
For the end user, the benefit of such a large product range is obvious. When ordering a window, the buyer gets the opportunity to choose exactly the system that meets his needs to the fullest extent and, of course, corresponds to his financial capabilities. There are also a number of advantages for the PVC structure manufacturer in using multiple PROPLEX systems. Firstly, it provides the opportunity to work in several consumer segments in order to offer a wider selection of products. Secondly, all PROPLEX profile systems are designed in such a way as to minimize the inconvenience that may be associated with the changeover of equipment when moving from one system to another.
The company always strives to provide only the best and high-quality products, taking into account all the requirements and wishes of customers.
The company uses a linear-functional management structure. Each division is headed by one leader, in whose hands all management functions are concentrated. He exercises sole control over the employees of the company subordinate to him. The orders he gives are binding on the lower levels. Each leader, in turn, reports to the director of the company. The structure of the OKO company consists of administrative and managerial personnel, production staff, service personnel and support staff.
The staff of the company is 27 people: general director - 1 person, chief accountant - 1 person, accountant - 3 people, production manager - 1 person, marketer - 2 people, sales manager - 2 people, assembler - glazier - 5 people, installers - 5 people, supplier - 1 person, assistant - 2 people, driver - 2 people, cleaner - 2 people.
Figure 2 - Organizational structure of the company "OKO"
Responsibilities and functions of some employees of the enterprise:
The General Director manages the financial and economic activities of the company, ensures the fulfillment of the tasks and functions assigned to him, organizes the work and effective interaction of all structural divisions of the company, ensures compliance with the law in the company's activities, organizes work to provide the company with qualified personnel, rational use of their professional knowledge, experience and skills, certification and training of employees, performs other executive and administrative duties on the operational and economic activities of the company.
Accountants are responsible for the formation of reliable and complete information about the activities of the company and its property status, which is necessary for users financial statements: managers, organizers, participants and owners of the company's property, as well as external: investors, creditors and other users of financial statements. The tasks of accountants also include providing information that is necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the course of the company's business activities, the existence and movement of property and contracts, the use of material, labor and financial resources in relation to approved norms and standards. and estimates. In addition, such tasks include the elimination of negative results of the company's economic activity and ensuring its financial stability.
The production manager is directly subordinate to the general director. He is engaged in planning the technical improvement of the production process, organizes the work and prepares all the required resources for the implementation of the production process. The head of production also exercises full control over the process of implementation, delivery and documentation results production activities companies. Keeps records of production activities, consumption of materials, and also prepares the necessary documentation for reporting to higher management. Controls the quality of production.
The marketing manager reports directly to the CEO. This is a specialist who provides the most efficient work company "OKO", increases the return on its activities with the help of the entire marketing mix. The marketer is engaged in the development of plans for the promotion and sale of products, analysis target audience and the market, forecasting changes in supply and demand, organizing promotions, events, research, assortment formation, pricing.
The sales manager provides and promotes advertising services, concludes contracts, searches for new clients, accepts new orders, advises clients, fills out accounts in accordance with the requirements of the accounting department, concludes mutually beneficial transactions, performs individual official assignments of the immediate supervisor, complies with the labor regulations adopted in company.
The supplier belongs to the category of technical performers. He draws up documentation for received and sent goods, makes unscheduled purchases of materials, accompanies goods along the way, ensures their safety and facilitates their modern delivery, checks the condition of goods, determines the mode of their transportation, takes measures to improve the efficiency of exploitation of material resources by reducing the costs associated with their purchase, delivery and storage.
At the moment, the company operates in two areas: the production and installation of plastic windows and doors. Let's carry out a projected valuation of the company for 2013.
Available financial statements for 2011-2012 will be used here. The main line items of this reporting will be compared with the volume of sales. 2013 was chosen as the forecast period.
When predicting the parameter values, the following leading assumptions were made:
The sales growth rate will be 10%, given the favorable macroeconomic trends;
Due to the increase in energy prices and wages, the share of cost in the price will increase from 75% to 80%;
The correspondence between sales and working capital will remain about the same level as before;
The effective income tax rate will increase from 8% to 12%;
The level of administrative expenses will remain at the same level;
The level of depreciation will remain the same as before;
Due to the improvement of the economic situation in the country, the level of receivables will decrease by 6%;
Accounts payable due to an increase in sales and an increase in the company's profit will decrease by 8% (see table 2).
Table 4 - forecast of model parameters for 2013, %.
2. 2 The current position of remuneration in the company and the analysis of wages for certain categories of employees
The company has established remuneration for employees in accordance with the concluded contracts at the accepted tariff rates (official salaries) and the regulation on bonuses in the organization, if their qualifications correspond to the specific results of the work performed. This is carried out on the basis of the concluded collective agreement.
The employer guarantees employees a wage not lower than the minimum wage. It is also his duty to ensure the safety of the health and life of workers in the process of labor activity. He is responsible for this in accordance with the legislation of the Russian Federation.
The director of the organization undertakes, in the presence of funds, to provide such material assistance as:
Social payments at the birth of a child;
Payments for your own wedding and children's weddings;
Payments in connection with the death of family members and the provision of necessary transport.
Payment of wages in accordance with the concluded collective agreement is made in a timely manner, no later than the 25th day of the next month. In exceptional cases, individual employees may be given an unscheduled advance payment on account of wages, but not more than the amount of monthly earnings.
In accordance with labor law workers are given rest time. Additionally, rest time without pay is provided in such cases:
Seeing your own children into the army (no more than two days);
Wedding of children (no more than three days).
It also provides for leave without pay on the basis of a written application from the employee (Article 128 of the Labor Code of the Russian Federation):
Working old-age pensioners (no more than 14 calendar days per year);
Wives and parents of military personnel who died as a result of injury or injury received in the performance of duties in military service, as well as due to illness received in military service - no more than 14 calendar days);
In case of registration of marriage or birth of a child, death of relatives - up to 5 calendar days.
The organization maintains a time sheet to monitor compliance with the labor schedule and record working time. The time sheet regularly reflects the time each employee came to work and left work, the duration of his working time, as well as downtime, absences or lateness to work.
Accounting for the use of working time and attendance at work is carried out by the method of continuous registration, that is, all employees who come, are late and absent for any reason are noted.
Table 5 - Payroll by positions
|
Job title |
Number of staff units |
Official |
payable |
Average monthly salary, rub. |
|
CEO |
||||
|
Boss production |
||||
|
Marketer |
||||
|
Sales Manager |
||||
|
Accountant |
||||
|
glazier |
||||
|
Installers |
||||
|
Helpers |
||||
|
Supplier |
||||
|
Storekeeper |
||||
|
Cleaning woman |
||||
The table shows data for 2012. This company uses a system of remuneration based on official salaries. In general, the number of employees is 25 people, and the average monthly salary is about 13,880 rubles. Each employee receives a certain salary according to the position held. Additional cash, that is, in the form of bonuses and allowances, employees receive 20% of their own salary.
Table 6 - Wage Fund certain categories OKO employees
|
workers |
Payroll fund, thousand rubles |
|||
|
Growth rate, % |
||||
|
CEO |
||||
|
Chief Accountant |
||||
|
Boss production |
||||
|
Marketer |
||||
|
Sales Manager |
||||
|
Accountant |
||||
|
Gatherer-glazier |
||||
|
Installers |
||||
|
Helpers |
||||
|
Supplier |
||||
|
Storekeeper |
||||
|
Cleaning woman |
||||
|
Total payroll |
||||
Based on these calculations, it can be concluded that marketers account for a large share of the average salary in the payroll. On average, salary growth for marketers between 2011 and 2012 was 17.1%. The salary of the general director increased by 12.1%, for the chief accountant - by 13%, for the head of production by 7%, for sales managers - by 8%, for accountants - by 10.9%, for assemblers-glaziers and installers - by 7.3%, for assistants - by 6.2%, for the supplier - by 7.7%, for storekeepers - by 7.8% and for cleaners - by 5.7% in 2012 compared to 2011. The entire average wage growth for all categories of workers in the period from 2011 to 2012 amounted to 9.2%.
The amount of salary for workers and employees is established using monthly official salaries. In the same way, employees are paid a bonus, that is, payments of monetary amounts in excess of the basic earnings. The main purpose of bonuses is to encourage the results achieved and success in work and to stimulate employees for the successful completion of subsequent work. Also, employees of the organization are paid a bonus based on the final results of the enterprise. The bonus based on the results of all work for the year is paid when the results of production and financial activities. It is paid to all workers, depending on the contribution of each of them to the achievement of the company's goals and results, and is paid once a year.
The organization annually calculates the working time budget. The duration of working time is determined by the following formula: Trv = (Tk-Tv-Tprz-To-Tb-Tu-Tg-Tpr) x Psm-(Tkm + Tp + Ts), where Trv is the duration of working time;
Tk - the number of calendar days in a year;
TV - the number of days off in a year;
Tprz - the number of holidays in a year;
To - the duration of regular and additional holidays, days;
Tb - absence from work due to childbirth and illness, days;
Tu - duration of study holidays, days;
Tg - time to perform public and state duties, days;
Tpr - other absences permitted by law, days;
Psm - the duration of the work shift, hours;
Tkm - loss of working time due to the reduction of the length of the working day for nursing mothers, hours;
Tp - loss of working time due to the reduction in the length of the working day for adolescents, hours;
Тс - loss of working time due to a shortened working day on holidays, hours.
The calculation of the time budget for the year (with an 8-hour working week) is presented in the table.
Table 7 - Working time budget for the year
|
Nominal |
|||
|
Absenteeism |
|||
|
Including: |
|||
|
a) next and additional |
|||
|
b) illness and childbirth |
|||
|
c) study leave |
|||
|
e) other absences, allowed |
|||
|
Loss of working time during the working day good reasons |
|||
|
Including: |
|||
|
a) breaks for feeding children |
|||
|
b) shortened working hours for teenagers |
|||
|
Planned Efficient Fund |
|||
|
working hours |
Table 8 - Planned and reporting time budgets for one worker
|
Reporting year |
|||||
|
worker |
In % of working time |
||||
|
calendar fund |
|||||
|
Weekend |
|||||
|
Nominal Fund |
|||||
|
Absenteeism |
|||||
|
Including: |
|||||
|
a) sick |
|||||
|
b) another vacation |
|||||
|
c) maternity leave |
|||||
|
d) fulfillment of state and public duties |
|||||
|
e) student leave |
|||||
|
e) absenteeism respectful reasons |
|||||
|
Useful (real) fund of working time |
|||||
|
Breaks within the working day, hour |
|||||
|
Average working day, hour |
|||||
|
Working day budget for the year, hour |
|||||
2. 3 Disadvantages of existing wage systems in the organization
In the company, the existing wage systems are characterized by some shortcomings. One of the main drawbacks is that sometimes wages do not fully or even correspond to the final results of labor. Also, bonus payments do not always correspond to the results of the work performed. There are situations in the organization when the manager himself distributes bonuses and there is a possibility that the bonus depends on the subjectivity of the manager's assessment. The results of labor can be collective, and payment based on results can be individual. Therefore, the question arises before the organization, is it necessary that the results be individual or is it necessary to introduce collective wages?
In my opinion, if we separate the results of labor from the collective component, then there will be a loss of stability and collective unification. There are many examples when enterprises paid attention to private interests, and then tried to establish certain forms of associations. Almost all existing systems do not focus their attention on collective cooperation and in connection with this, there is a disunity of workers, or rather managers and managed. Therefore, another question arises: how to stimulate the growth of labor productivity and quality? What should be used for this? The modern economy is characterized by the fact that wage systems are suitable for it, which are based on profit sharing and income distribution. The advantages of a flexible wage system, called Profit Sharing, is that a profit share is determined in advance and a bonus fund is formed from it, from which employees will receive regular payments. The amount of profit is determined by the level of profit and the overall results of commercial and industrial activities. In some cases, such a system involves the payment of all or part in the form of shares. In the "Profit Sharing" system, bonuses are paid for the success and achievement of any specific results of the organization's production activities. Bonuses will be accrued in proportion to the salary, taking into account the labor and personal characteristics of the employee: the absence of absenteeism and lateness, work experience, rationalization activities, loyalty to the company, and so on. But this system also has a number of disadvantages. The amount of premiums will depend on many external factors that affect the amount of profit received by the company. These factors do not directly depend on the employees of the organization. When applying such a system, it must be taken into account that the increase in profits may depend on market factors and be of a short-term nature. And therefore, a company's profit margin will not always be the best basis for increasing wages. Under such a system, the company has the risk of incurring losses, because the company will be affected by many factors that cannot be controlled.
The income distribution system assumes that bonuses will depend on such indicators as the quality and economy of materials, labor productivity, and the reliability of the work performed. As a result, the employee will feel a close relationship between the profit margin and the results of his work.
The first system above has a positive impact on reducing staff turnover and attracting new employees. The second system mainly affects the stimulation of increasing quality, increasing productivity, and reducing possible costs. After analyzing this information, we see that the income sharing system has a greater advantage. It can be concluded that the shortcomings of the existing system are due to its individual characteristics. And if they are overcome, then the system itself will change radically.
3 Improving the system of remuneration in the company
3. 1 Stages of choosing the optimal wage system
Each firm prefers to choose a wage system that is based on its needs. There are some rules that will be useful to the company when choosing a remuneration system. And in order for the company "OKO" to develop actively and fruitfully, it is necessary to apply these basic methods. The remuneration system is usually chosen before the official activity of the organization has yet begun, but if the company is already officially operating, and the remuneration system that was established earlier is ineffective, then it can be changed.
There are the following main stages in choosing a wage system:
1 It is necessary to create a working group that will have to evaluate the effectiveness of wage systems for all categories of workers involved in the organization. This will help to avoid subjective opinion, in contrast to situations where one specialist is responsible for the assessment.
2 All personnel of the company must be divided into groups for which a remuneration system will be established. In this case, it is necessary to make a choice whether the organization will apply one system wages or it will be made by categories of workers, and different systems will be established for them. If the second option is chosen, then the employees of the organization will have to be divided into groups. In one group will fall those employees who show the same impact on the results of the company. You can also consider the staff not by groups, but by divisions and departments.
3 The area of responsibility for each group of employees is indicated. At this stage, the company's management must decide on the question of what indicators each group of employees can be responsible for - for costs, profits, revenues, and much more.
4 The company selects some acceptable pay systems for each group, depending on its area of responsibility. For example, employees may be responsible for the amount of income and revenue. This evaluates the use of the wage system as a bonus system or on a commission basis. If certain indicators are set for groups, then a system of remuneration with a bonus can be introduced upon reaching a certain level of the selected indicators.
5 It is necessary to assess the quality indicators for each of the selected wage systems. For example, how it will be more convenient for an accountant to calculate wages, and under what remuneration system it will be clear what the amount of payments to employees depends on.
6 Evaluate on a five-point scale the wage systems that were selected for each group of workers. Each of the remuneration systems will be analyzed in terms of its compliance with the sphere of influence, the specifics of work and quality indicators.
7 It is necessary to choose such wage systems that have received the maximum marks. If several systems score the same scores, then management must determine under which system personnel management will be most effective.
8 Wage systems, which will be chosen in the end, must be fixed in special documents: regulations, collective or labor agreements. Then you need to familiarize each employee with the remuneration system that is chosen for him.
Appendix A shows a table of the advantages and disadvantages of existing pay systems that will help in choosing the right system for the organization.
3. 2 Main directions for improving the internal system of remuneration
Given all the shortcomings, it is necessary to determine the course of development in order to get out of the wage crisis. It is necessary to restore wages as a real, effectively operating economic category of a market economy.
The company's first priority is to bring real wages up to the cost of labor. Wage is not only an economic category, but also a social one, because it guarantees a person a certain social status. The cost of reimbursing the price of labor power cannot but provide for the social needs of the employee, except for the costs that reimburse the costs of food, clothing, housing maintenance, education, and medical care. It can be concluded that in order to solve the issues of the level of minimum and average wages, it is necessary to focus on the minimum consumer budget, which is calculated differently for each category of workers and types of production.
In order to overcome the wage crisis, it is necessary to gradually eliminate high differentiation in the field of labor for all categories of workers, as well as to restore important function- stimulating the labor force. Differentiation in wages is intensifying, and therefore it is necessary to find ways to establish and maintain rational proportions, respectively, of payment for complex and simple labor.
The systems in place at OKO should be designed to bring people together within the organization rather than separating them, and encourage collaboration rather than conflict between workers. In new wage systems, it is necessary to reduce the level of basic pay, which is determined by the length of service, and increase the amount of pay, which is proportional to the salary.
The focus of the entire company should be on productivity and product quality. Need to create and define effective requirements to the organization of production: the tasks and duties of each employee must be carried out according to the deadline or ahead of schedule; product quality must come first; try to carry out all work at the lowest cost for the company; need to use the latest and effective tools, methods and technologies. Personnel policy should contribute to the stability of personnel, opportunities for their further development, as well as a favorable socio-psychological climate in the team.
It is planned to introduce a system of material interest, which is built as a system of investing employees and is aimed at high efficiency objectively, according to the assessment criteria introduced by the organization and comparing costs and labor results. It is necessary to introduce an approach where wages take on the function of investment as a labor force, because investments are much wider than traditional wages, they are not limited to it and are not reduced to it. Their main source is final income. The system of material incentives for employees should focus on the level of qualification of the work performed, and not on the qualification that was obtained by diploma. Encouraging the creativity and initiative of employees should be presented as payment for "personal contribution" and "service to the organization." The company itself establishes a certain set of criteria by which the assessment of personal contribution and merits will be established. Merits and contributions mean the manifestation of the personal qualities of an employee, his workplace, evaluation of the results of its activities. Although payment for the personal contribution of an employee is in conflict with the collective nature of work, it can still be used to assess the qualifications of an employee, taking into account the overall contribution. Collectivism should be the principle of the formation of the encouragement of labor.
In the company "OKO" you can apply such a system of remuneration, which is called "floating salaries". It lies in the fact that the employees of the organization are set new salaries every month, and salaries for the next month are determined based on the results of the work of employees for the previous month. For example, for every percentage decrease or increase in labor productivity when performing certain tasks, the amount of salaries decreases or increases. Or salaries of employees are formed at the expense of actual profit.
One of the significant problems in the company is lateness, which violates labor discipline. And in order to avoid them, it is necessary to introduce a system of fines, which will reduce the percentage of lateness, violations of discipline and increase the efficiency of the company. The penalty system may include several methods.
1 Penalties - cash deduction, deprecation.
2 Practices.
3 Income report. In this case, in the presence of certain equipment, the time of arrival and departure for work is fixed. The disadvantage is that this method is very expensive and requires large financial investments.
4 "Board of Shame" - an information board on which lists of late workers are posted. This method will be effective only if the late worker considers this a problem. The main disadvantage of this method is that it can turn into an occasion for jokes with colleagues.
5 Conversation. Explanatory work of management with late subordinates, verbal warnings.
6 Reprimands and warnings.
7 Dismissal. An extreme method of influencing employees in the event that the above methods do not work.
3. 3 Calculation of the economic efficiency of the event
Let's calculate the expected economic efficiency for one of the proposed measures. Such an event is the introduction of a system of fines in the company. This measure will reduce the loss of working time due to the fault of employees.
Table 9 - Initial data for calculating economic efficiency
1) Definition of time savings:
Evr \u003d (Prv * Chokhv * Fvr) / 60,
Evr \u003d (59 * 10 * 165) / 60 \u003d 1622, 5 hours
2) Determination of savings in numbers:
Ech \u003d Eur / Fch,
Ech \u003d 1622, 5/1320 \u003d 1, 22 people.
3) Determination of changes in labor productivity of employees covered by the event:
Ppt \u003d (Ech * 100) / (chohv-Ech);
Ppt \u003d (1, 22 * 100) / (10-1, 22) \u003d 122 / 8, 78 \u003d 13.9%, that is, the labor productivity of workers covered by the event will increase by 13.9%
4) Determination of changes in labor productivity of employees, in general for the organization:
Ppt \u003d (Ech * 100) / (Chtotal-Ech);
Ppt=(1, 22*100)/(27-1, 22)= 122/25, 78=4, 73
5) Determination of the increase in production volume:
Ppr \u003d (Evr * 100) / (Fch * Chokhv);
Ppr \u003d (1622. 5 * 100) / (1320 * 10) \u003d 162250 / 13200 \u003d 12. 3%, that is, the volume of production will increase by 12. 3%.
6) Definition of wage savings:
Ez / p \u003d Ech * Fsr,
Ez / n \u003d 1, 22 * 1617, 12 \u003d 1972, 8864 rubles.
7) Determination of savings by deduction during off-budget funds: Evn. f. \u003d Ez / p * K,
Evn. f=1972, 8864*0, 36=710, 2391 rubles
8) Definition of savings from cost reduction:
Esn. seb. \u003d Ez / p + Evn. f
Esn. seb. = 1972, 8864 + 710, 2391 = 2683, 1255 rubles.
9) Determination of the annual economic effect:
Eg=Esn. seb. -En*Zed,
Eg=2683, 1255-0, 15*0=2683, 1255.
Thus, we can conclude that the option I proposed for improving the organization of wages (eliminating losses of working time due to the fault of the employee) is economically feasible, since the expected economic efficiency obtained by calculation is positive.
Conclusion
In the context of the transition to a market economy, organizations are looking for new models of remuneration that give scope for the development of personal material interest.
In the process of working on your course work and in the study of literature on this issue, it turned out that wages are directly related to the labor market. Wages are the most important element of the income of an employee, a form of economic realization of the right of ownership to the resources of labor activity belonging to him.
The state has an indirect impact on the amount of remuneration, both for an individual employee and for the size of the wage fund of an organization through tax system and setting a minimum wage.
The nature of social labor is diverse and its results cannot be taken into account on the basis of any single criterion for determining the amount of remuneration to an employee. Therefore, various methods are used to establish the dependence of the amount of remuneration on its result. The remuneration system is a way of measuring the amount of remuneration for work with its results or costs.
The system of remuneration on the example of the company in question is not ideal, and the infringement of the rights of employees does not give the effect of motivation and satisfaction of the need for remuneration for their own work.
The remuneration system should stimulate the increase in labor productivity and have a sufficient motivational effect. Wage growth should not outpace productivity growth.
The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of the team. In solving this problem important role plays right choice and rational application of wage forms and systems.
Accounting for labor and its payment should ensure:
Labor productivity control; quantity and quality of labor; use of working time; wage fund;
Implementation of modern and correct payroll calculations;
Obtaining data on labor and its payment for planning and operational regulation;
Timely preparation of accounting and statistical reporting on labor and pay.
The solution to the problem can only be the choice of a more suitable, modern remuneration system that takes into account the situation within the company.
In addition to wages, the organization provides its employees with various additional benefits. Today, benefits such as paid vacations, sick pay, health and life insurance, and pensions are an integral part of any permanent job. The perceived value of additional benefits depends on factors such as age, Family status, family size, etc. For example, people with big families usually very much concerned about the amount of preferential health care and life insurance, the elderly about benefits provided at retirement, young workers about immediate cash. Research shows that rewards affect people's decisions about joining, absenteeism, how much they should produce, when and whether to leave the organization at all. Many studies have found that the number of absenteeism and employee turnover is directly related to satisfaction with the remuneration received.
To stimulate employees in the company to even greater achievements, it is necessary to develop effective system additional rewards such as:
1) payment of bonuses for the performance of especially important work;
2) the allocation of bonuses for achievements in labor;
3) increase in bonuses for the results of work;
4) increase in wages for length of service;
5) giving gratitude to the best employees;
6) holding informal events and meetings of the team to ensure the psychological situation in the team;
7) establishing an increase in the percentage of earnings when the employee reaches a certain amount of money in the total profit of the organization;
8) holding competitions among employees.
These measures are aimed at increasing the level of productivity, improving the quality of work and reducing their cost, meeting the production targets on time, observing work schedules, improving the organization of work, and stimulating employees to work.
List of sources used
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Annex A
Table 10 - Advantages and disadvantages of existing wage systems
|
Wage system |
Advantages |
Flaws |
|
|
Time |
Ease of payroll, ample pay rates and hours worked |
Salary does not depend on performance |
|
|
By the time premium |
Ease of calculation, when distributing bonuses, performance can be taken into account |
The size of bonuses does not always depend on the results of work. Bonuses are distributed by the manager, and therefore there is a possibility of subjective assessment |
|
|
piecework |
The amount of wages clearly depends on the amount of products produced, there is an obvious interest of employees in increasing labor productivity |
The quality of the products produced is not taken into account, but only the quantity |
|
|
premium |
For employees whose labor results can be evaluated in natural terms |
The same as the piecework wage system. In addition, if premiums are set for product quality, the employee is interested in producing more products without compromising its quality. |
The same as the piecework wage system, provided that the bonuses are not related to the quality of the products produced |
|
Bonus |
For employees who directly affect the level of profit or income of the organization |
Employees have a direct interest in increasing the organization's revenue or profit |
Not always the growth of revenue and profit directly depends on the employee |
|
Pay for labor commission |
For employees who directly depend on the income of the organization |
The same as the bonus system of remuneration. The higher the income received, the higher the salary. The employee himself can approximately calculate his salary |
The same as the bonus system of remuneration |
|
Tariff-free |
For specialists working in a group and performing similar functions |
The members of the group are interested in raising wages, which means that collective labor becomes more efficient |
It is difficult to assess the contribution of each member of the group. There may be an "equalization" |
|
Group reward system |
For specialists working in a group united to carry out a specific project |
The same as the tariff-free wage system. Specialists will be more willing to participate in a new project and help each other to complete it as soon as possible |
Same as the tariff-free wage system |
|
Remuneration with bonuses for knowledge and competence |
For specialists whose work requires special knowledge, skills and a high level of professionalism |
Specialists are materially interested in professional development |
Competence and knowledge do not always coincide with effective work |
INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
THEORETICAL PART
1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE. . . . . . . . . . . . . . . . . . . . 6
1.1 The concept of wages of workers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1.2 Principles of organization of wages in modern conditions. . . . . . . . . . . . . . 7
1.3 Forms and systems of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . eleven
1.4 Tariff system of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
1.5 Tariff agreements and their role in the regulation of wages. . . . . . . . . 23
1.6 Foreign experience wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . thirty
1.7 The composition and structure of the wage fund of the enterprise. . . . . . . . . . . . . . . . . . thirty
PRACTICAL PART
2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN" . . . . . . . . . . . . . . 36
2.1 Brief description of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
2.2 Composition and structure of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
2.3 Analysis of the movement of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
2.4 Description of the forms and systems of remuneration operating at the enterprise. . . . . . . 41
2.5 Calculation of the payroll structure for 2004 . . . . . . . . . . . . . . . . . . . 43
2.6 Calculation of the share of labor costs in the cost of production. . . . 50
2.7 Evaluation of the effectiveness of the use of funds for wages in 2004. . . 51
CONCLUSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
BIBLIOGRAPHICAL LIST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Application 1.2
INTRODUCTION
The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry.
The volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The use of labor resources in the enterprise must be considered in close connection with the remuneration of labor, since the remuneration of workers is the price of labor resources involved in the production process.
Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It is aimed at rewarding employees for the work performed and at motivating them to achieve the desired level of productivity. That's why proper organization wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers.
Wages are also a part of the costs of production and sales of products, which goes to pay the employees of the enterprise. Properly organized remuneration of employees minimizes the cost of remuneration in the cost estimate, which will positively affect the financial condition of the enterprise.
aim This course work is a comprehensive analysis of the organization of remuneration in OJSC "Northern MN".
In accordance with the purpose, in this term paper the following tasks:
- description of the theoretical aspects of the formation of wages at the enterprise in modern conditions;
- determination of the composition and structure of personnel;
- analysis of personnel movement;
- description of the forms and systems of remuneration operating at the enterprise;
- calculation of the payroll structure;
- assessment of the effectiveness of funds spent on wages.
Object of study is an organization of JSC "Northern oil pipelines".
THEORETICAL PART
1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE
1.1 The concept of wages of workers
Remuneration of employees is compensation by the employer for the work of an employee at the employer's enterprise, corresponding to the quantity and quality of work performed.
The amounts of this compensation have well-defined quantitative limits, since, on the one hand, they must provide:
a) for the employee - a certain level of satisfaction of his personal and social needs necessary to restore his abilities for work consumed in the production process;
b) to the employer - obtaining at this workplace from the employee the result necessary to achieve ultimate goal enterprises.
Distinguish between monetary and non-monetary (natural) forms of remuneration. The main one is the monetary form, which allows the worker, in the conditions of the existence of money as a universal commodity equivalent and the most universal means of payment, to use them most effectively to meet their needs. Non-monetary forms of payment in modern conditions are resorted to very rarely. However, under conditions of impaired monetary circulation, hyperinflation and an unstable, crisis state of the economy, the lack of a reliable mechanism for indexing income to rising prices, non-monetary forms of remuneration could become more widespread.
For a worker, wages are the main and main part of his personal income, a means of reproducing him as a bearer of the ability to work and a member of society. The employee's interest is to increase wages (income) by increasing both his labor contribution and labor results, and the price of his labor efforts.
For the employer, the remuneration of employees is always the cost of labor as a resource involved in the production process. The employer's interest lies in minimizing labor costs per unit of output as a result of both more productive use of the employee during working hours at the agreed payment per unit of this time (wage rate), and the conclusion of more favorable terms of employment.
In a developed market economy, wages are the price paid to an employee for the use of his labor, the value of which is determined by the labor market, that is, the demand for labor and its supply. How more demand on a specific labor force and the smaller its supply, the higher the wages, and, conversely, the higher its supply, the lower the wages.
1.2 Principles of organization of remuneration in modern conditions
The main task of the organization of wages is to make wages dependent on the quantity and quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each.
The organization of wages involves:
- determination of forms and systems of remuneration of employees of the enterprise;
- development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;
- development of a system of official salaries of employees and specialists;
- substantiation of indicators and bonus system for employees.
The issues of labor organization occupy one of the leading places in the social economic policy enterprises. In a market economy, the practical implementation of measures to improve the organization of labor should be based on the observance of a number of principles of remuneration, which must be based on the following economic laws:
r the law of cost recovery for the reproduction of labor force;
r the law of value.
From the requirements of economic laws, a system of principles for organizing wages can be formulated, including:
- the principle of payment according to costs and results, which follows from all the above laws. For a long period of time, the entire system of organizing wages in the state was aimed at distribution according to labor costs, which does not meet the requirements of the current level of economic development. At present, the principle of payment according to costs and results of labor, and not only according to costs, is more stringent;
- the principle of raising the level of wages based on the growth of production efficiency, which is due, first of all, to the action of such economic laws as the law of increasing labor productivity, the law of rising needs. From these laws it follows that the growth of wages of the worker should be carried out only on the basis of an increase in the efficiency of production;
- the principle of advancing the growth of the productivity of social labor in comparison with the growth of wages, which follows from the law of increasing labor productivity. It is designed to ensure the necessary accumulation and further expansion of production;
- the principle of material interest in increasing labor efficiency follows from the law of increasing labor productivity and the law of value. It is necessary not only to provide a material interest in certain results of labor, but also to interest the employee in improving labor efficiency. The implementation of this principle in the organization of wages will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.
Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular employee to create a certain amount of products per unit of time. And wages related to monetary remuneration are paid to the employee for the work performed.
Wage, being a traditional factor of labor motivation, has a dominant influence on productivity. An organization cannot retain a workforce unless it pays competitive rates and has a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link wages, promotions with labor productivity indicators, output.
The system of remuneration for work should be designed in such a way that it does not undermine long-term efforts to ensure productivity with short-term negative results. This is especially true for the control layer.
Wages can act as a factor destimulating the development of labor productivity. Slow work is often rewarded with overtime pay. Departments that have overspent labor on certain jobs this year can hope to increase their budget next year. The mere fact of spending more time is not an automatic indicator of doing more work, although pay schemes are often based on these assumptions.
The line of conduct should be to encourage that which increases productivity. In the organization of wages, the entrepreneur is rarely given complete independence. Typically, wages are regulated and monitored by the competent government authorities.
The regulation of wages is carried out on the basis of a combination of measures of state influence with a system of contracts.
State regulation of wages includes:
- legislative establishment and change of the minimum wage in the Russian Federation;
- tax regulation of funds allocated for wages by enterprises, as well as income of individuals;
- establishment of district coefficients and percentages of allowances;
- establishing state guarantees on wages.
The regulation of wages on the basis of contracts and agreements is provided by: general, territorial, collective agreements, individual agreements (contracts).
There are three types of income and wage policies:
- controlling inflation through taxes and fiscal measures;
- revenue regulation based on government rules and regulations;
- triangular cooperation policy.
All these elements take place in Russia. But with excessive wage differentiation, a centralized wage policy is unlikely to bring good results. Focusing on tax regulation of income can stimulate the black market. Therefore, the main hope, apparently, lies in the policy of negotiations, in particular, regarding the approval of wage levels that ensure flexible and fair wages.
The subsistence minimum is an indicator of the minimum composition and structure of consumption of material goods and services necessary to maintain human health and ensure its vital activity. The living wage is used to justify the minimum wage and old-age labor pension and to establish the minimum amount of unemployment benefits and scholarships for the period of vocational training of citizens in the direction of the employment service.
The minimum wage is the lower limit of the value of unskilled labour, calculated in terms of monthly cash payments received by employees for performing simple jobs under normal working conditions. The minimum wage is determined taking into account the cost of living and the economic opportunities of the state. The minimum payment is determined in the amount of 40% living wage, calculated per capita, which implies its periodic revision, taking into account the estate of the consumer price index and tariffs for services.
federal law RF “On raising the minimum wage”, the minimum wage was established from January 1, 1998 - 83 rubles 49 kopecks.
The minimum wage rate is based on the minimum wage. The monthly minimum wage of an employee who has fulfilled his labor obligations (labor standards) cannot be lower than the minimum wage. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments. When determining minimum rate(salary) of employees of the enterprise, the employer is obliged to provide for them in a higher amount than the minimum wage established by the Federal Law. At the level of the minimum wage, the rate of employees is set in cases where the enterprise is experiencing economic difficulties, or as a special measure to prevent the mass layoffs of workers.
To regulate the remuneration of public sector employees, the Unified Tariff Scale is intended, it is the basis of the tariff system. It is a scale of tariffication and remuneration of all categories of workers from the working category to the heads of the organization.
The remuneration of labor of employees in the non-budgetary sphere (municipal, private organizations, joint-stock companies, limited liability companies, etc.) is determined by the owner of the enterprise, based on the legally established minimum wage for industry and special agreements enshrined in agreements and contracts, and is regulated by the current system of taxation on profit (income) of the enterprise.
In the conditions of a market economy and the expansion of the organization's rights in the field of remuneration, the rates (salaries) of the bonus system and the conditions for paying remuneration for length of service are determined in the collective agreement. Employment contracts may provide for higher wages than those provided for in collective agreements. The specific amount of incentive payments is determined by the employer based on the results of the work of the employee.
Remuneration of employees is made as a matter of priority in relation to other payments of the enterprise after taxes.
1.3 Forms and systems of remuneration
The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages.
The forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment.
For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is valued when it is paid: by specific products, by time spent, or by individual or collective results of activity.
The structure of wages depends on how the form of labor is used in the enterprise: whether conditionally - constant part(tariff, salary) or variable (piecework earnings, bonus). Accordingly, the impact of material incentives on the performance of an individual employee or team of a brigade, section, workshop will also be different.
The most common in enterprises of various forms of ownership are two forms of remuneration: piecework- payment for each unit of production or the amount of work performed and time-based- payment for hours worked, but not calendar, but working, normative, which is regulated by law. Both piecework and time-based forms of remuneration can be represented as systems (see Fig. 1).
There are a number of conditions under which it is advisable to apply one or another form of remuneration. Conditions for the application of piecework wages:
- the possibility of accurate accounting of the volume of work performed;
- the presence of quantitative performance indicators that directly depend on a particular employee;
- the possibility of technical regulation of labor;
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monthly |
Rice. 1. Forms and systems of wages
- the opportunity for workers in a particular area to increase output or the amount of work performed;
- the need to stimulate workers at a particular production site to further increase the production of products or the volume of work performed.
r deterioration in product quality;
r violation of technological regimes;
r deteriorating equipment maintenance;
r violation of safety requirements;
r overspending of raw materials and supplies.
Conditions for applying time wages:
- inability to increase output;
- the production process is strictly regulated;
- the functions of the worker are reduced to monitoring the progress of the technological process;
- functioning of in-line and conveyor types of production with a strictly defined rhythm;
- an increase in output can lead to defects or a deterioration in its quality.
On each specific enterprise depending on the nature of the products produced, the presence of certain technological processes, the level of organization of production and labor, one or another form of remuneration is applied. For example, piecework wages may be ineffective if only piecework - bonus or piecework - progressive option is used, but if you use a piecework system, then its effectiveness increases. At the same enterprise, depending on the production of a particular type of product by workshop, the options for applying wages may also be different.
In market conditions, there is no strict regulation that was typical for a planned economy, so the entrepreneur, the management of the enterprise can check any of the existing payment options and apply the one that best suits the goals of the enterprise.
Consider how wages are determined when using one form or another.
Under a direct piecework system, or simple piecework, labor is paid at rates per unit of output. The individual piece rate per unit of product or work is determined by the formula:
where is the hourly tariff rate, set in accordance with the discharge
rented products, rub./hour;
- hourly rate of production of this product, units. prod./pers. - hour;
- the norm of time per unit of production (work), people. - hour / unit prod.
The total earnings of a worker are determined by multiplying the piece rate by the amount of output produced for the billing period.
At piecework - premium system, the worker receives payment for his work at direct piece rates and additionally receives a bonus. But for this, the indicators for which bonuses are awarded must be clearly established and communicated to each performer. It is important to ensure that newly hired workers are informed of this. In addition, the size of the bonus for the fulfillment and overfulfillment of these indicators should be established. These may be indicators of labor productivity growth; increasing production volumes; fulfillment of technically justified norms of workings and reduction of normalized labor intensity; fulfillment of production tasks, personal plans; improving the quality and grade of products; defect-free manufacturing of products; preventing marriage; compliance with regulatory technical documentation, standards; saving raw materials, materials, tools, lubricants and other material values.
The number of indicators can be increased, the use of one or another is determined by the specific conditions of production prevailing at a given enterprise. For example, the company has increased the number of claims from suppliers or the company is trying to reach its products on foreign market where quality requirements are much higher.
Naturally, under these conditions, the requirements for product quality and performance discipline increase, and the list of indicators for which bonuses are awarded should also contribute to solving this problem. However, the list of these indicators should not be too large (no more than five - seven), since more of them are not realized and not remembered by the employee.
At indirectly - piecework In the system, the amount of a worker's earnings is directly dependent on the results of the work of the piecework workers he serves. This system is used to pay not the main, but auxiliary workers (adjusters, tuners, etc.).
The indirect piece rate is calculated taking into account the production rates of the workers served and their number according to the formula:
where is the tariff hourly rate of the serviced worker, paid indirectly
piecework system, rub.;
- the hourly rate of output (productivity) of one serviced worker
what (object, unit) in units of production;
- the number of serviced workers (objects, units) - the rate of service
The total earnings are calculated by multiplying either the rate of the auxiliary worker by the average percentage of the fulfillment of the norms of the serviced workers - pieceworkers, or indirectly - the piecework rate of the actual output of the serviced workers:
where - the total earnings of the worker, rub.;
- the hourly wage rate of an auxiliary worker transferred to space
piecework wages, rub.;
- the amount actually worked out by this auxiliary worker
people - hours;
- the weighted average percentage of the fulfillment of production standards by all service
given by the employee of workers, objects, units;
where is an indirect piece rate per unit of output produced by j - m
served workers, rub.;
- the actual amount of products produced in this period j - m
served by the worker in the appropriate units of measurement.
At accordion - piecework wages, the rate is set for the entire amount of work (and not for a single operation) on the basis of the current norms of time or norms of production and prices. Under this system of remuneration, workers are rewarded for reducing the terms of work, which enhances the stimulating role of this system in the growth of labor productivity.
At piecework - progressive In the system, a worker's labor is paid at direct piece rates within the limits of fulfilling the norms, and when working in excess of the norms, at higher rates.
The earnings of a worker with piecework - progressive pay is determined depending on the adopted system of progressive pay (for the entire volume or for part of the volume of work performed in excess of the norm) according to one of the following formulas:
where is the sum of the basic wages of the worker, calculated according to direct piecework
prices, rub.;
- the amount of piecework earnings of a worker - pieceworker, accrued on direct
piecework rates for a part of the work (production) paid according to
progressive payment system, rub.;
- fulfillment of production standards by workers,;
– a basic level of norms of production, above which payment is applied according to
increased rates, ;
- a coefficient showing how much the piece rate increases
for the production of products in excess of the established norm;
- coefficient showing the ratio of the progressive piece rate
(on a scale to the basic piece rate, this coefficient is greater than 1).
With piecework - progressive wages Special attention should be given to the definition of a regulatory baseline, the development of effective scales for increasing prices, accounting for production (products and hours actually worked.
The piecework form of remuneration can be applied individually for each specific employee, or it can have collective forms.
Widespread contractor form of pay. Its essence is in concluding an agreement, according to which one party undertakes to perform certain work and takes a contract, and the other party, i.e. the customer undertakes to pay for this work after its completion.
Under it, the earnings of each employee are made dependent on the final results of the work of the entire team, section.
The collective piecework system makes it possible to make productive use of working time, widely introduce the combination of professions, improve the use of equipment, promote the development of a sense of collectivization and mutual assistance among workers, and strengthen labor discipline. In addition, a collective responsibility for improving product quality is created.
With the transition to this wage system, the division of work into “profitable” and “unprofitable” is practically eliminated, since each worker is materially interested in doing all the work assigned to the team.
The payment of workers under a collective piecework system can be made either using individual piecework rates, or on the basis of rates set for the team as a whole, i.e. collective rates.
It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the wages of each worker are determined on the basis of the rates for the work performed by him and the quantity of suitable products released from the assembly line.
When using collective piecework rates, the wages of a worker depend on the output of the brigade, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker, and the accepted method of distributing collective earnings.
The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall results of work.
There are two main methods of distributing collective earnings among the members of the brigade.
First method consists in the fact that earnings are distributed among the members of the team in proportion to tariff rates and hours worked.
The earnings of a brigade of workers is determined by multiplying the brigade piece rate per unit of output by the amount of work actually performed by the brigade:
If the team performs a variety of work, evaluated at different rates, then the total earnings of the team will be determined by the formula:
The designations here are the same as in the previous formula, and the index means a specific type of work and a specific rate for this type of work.
Second– using the “labor participation rate”. A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.
The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The greater the volume of products sold, the more efficiently the enterprise operates, therefore, wages are adjusted depending on the volume of production.
This system is used to manage the personnel of auxiliary workers, for workers with hourly wages.
A variation of the tariff-free wage system is contract system. In the contract form of hiring employees, payroll is carried out in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, consequences in case of early termination of the contract. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.
With time wages, the employee receives a monetary reward depending on the amount of time worked, however, due to the fact that labor can be simple and complex, low-skilled and highly skilled, wage differentiation is necessary, which is carried out with the help of tariff systems. Components of the tariff system:
- tariff rate - the absolute amount of wages for various groups and categories of workers per unit of time. The starting point is the minimum tariff rate, or the tariff rate of the first category. It determines the level of payment for the simplest work. Tariff rates can be hourly, daily;
- tariff scales - serve to establish the ratio of wages depending on the level of qualification. The totality of tariff categories and their corresponding tariff coefficients. The tariff coefficient of the lowest category is assumed to be equal to one. Tariff coefficients of subsequent categories show how many times the corresponding tariff rates are higher than the tariff rate of the first category.
Wage differentiation the workers are made depending on the complexity of the work performed and qualifications. It contains tariff categories and coefficients. It can be different depending on the type of production and type of enterprise. Basically, a six-digit grid is used, where the first category corresponds to the simplest jobs, that is, the lowest earnings, and the sixth to the highest.
Time wages have two systems: simple time wages and time wages - bonuses.
The wages of a worker simple time-based system is calculated as the product of the hourly (daily) tariff rate of a worker of a given category, (in rubles) by the hours worked in a given period (respectively, in hours or working days), i.e.:
At monthly the time wage of a worker is determined by the formula:
where is the monthly time wage of an employee, rub.;
- the number of working hours according to the schedule in a given month;
- the number of hours actually worked by the worker.
At time - premium system of remuneration, the employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work.
For managers, specialists and employees, a system of official salaries is used. Job salary - This is the absolute amount of wages set in accordance with the position held. Analytical calculations are needed, which can significantly increase the efficiency of setting a particular salary.
In addition to the tariff wages, the current legislation provides for various additional payments for deviations from normal working conditions. Such surcharges include surcharges for work at night and overtime, weekends and holidays, temporary replacement of an absent employee, team leadership, for performing work requiring higher qualifications, class to drivers and others. The procedure for calculating various surcharges is different. The amounts and terms of payments are determined in the collective agreement.
1.4 Tariff wage system
The tariff system is a set of standards with the help of which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in the tariff system and, therefore, its main elements, are tariff scales and rates, tariff-qualification reference books.
The wage rate system is the most important tool for centralized wage regulation. It allows you to provide:
a) national economic unity in wages, the implementation of the principles equal pay for equal work throughout society;
b) a comprehensive differentiation of the main part of wages and its final value in accordance with differences in complexity, severity, intensity, working conditions, and qualifications of workers;
c) a steady increase in wages based on a predominant increase in labor productivity.
With the help of the tariff system, sectoral and territorial regulation of wages takes place.
The tariff system has sufficient flexibility to stimulate not only the growth of the qualifications of workers and the retention of personnel in key areas of production, but also a direct increase in labor productivity through the rationalization of production, the combination of professions, positions and functions, the expansion of service areas, the introduction of progressive norms and standards of labor costs, reduction of management staff.
To this end, systems of tariff surcharges and allowances for professional skills and high qualifications, combination of professions and performance of the established scope of work by a smaller number of employees, increased tariff rates for the remuneration of multi-machine operators servicing an excess number of machines, assemblies and apparatus, as well as for jobs that are normalized according to industry and intersectoral standards.
The tariff system, like the whole organization of wages, does not remain unchanged. Scientific - technical and social progress of society, changing conditions for the reproduction of the social product, production relations and labor force necessitate periodic revision of tariff rates and other elements of the tariff system.
The development of a tariff system at an enterprise can either be based on existing methodological and practical recommendations (i.e., use a single tariff scale for the public sector, industry and regional tariff systems reflected in the relevant tariff agreements), or develop its own factory (company) tariff system .
The latter option is extremely time-consuming, requires a high level of qualification of specialists - developers, knowledge of modern wage systems, construction rules, etc. At the same time, the specifics of production and labor, the position on the goods and labor market, and other factors are better taken into account.
The unified tariff scale is a scale of tariffication and remuneration for all categories of employees in the public sector. Each group of workers (from workers to the director) occupies the corresponding range of ranks in the unified wage scale. For example, the professions of workers are charged from the 1st to the 8th categories, technical performers for industry positions of employees - from the 2nd to the 5th categories, specialists - from the 4th to the 11th categories, managers - from the 11th on the 18th category.
The unified tariff scale should provide for a higher inter-digit ratio in the lower ranks than in the higher ranks (see Table 1), for the purposes of social
protecting low-paid workers.
Differentiation of pay rates by categories is carried out in a single tariff scale only on the basis of the complexity of the work performed (job duties) and taking into account the qualifications of employees.
Accounting for wages of other factors of its differentiation (conditions, severity, intensity of labor, the significance of its areas of application, the results of labor) is carried out through other elements of the organization of wages, is carried out through other elements of the organization of wages.
Table 1
Unified tariff scale for remuneration of employees
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Pay grades |
Tariff odds |
An important element in the formation of a system of tariff rates for remuneration of workers are tariff scales.
The tariff scale is a set of tariff coefficients (labor complexity coefficients) that determine the ratios in wages of varying complexity. The tariff coefficient of the lowest category (simple or least complex types of work) is taken as a unit. The tariff coefficients of the subsequent categories show how many times the tariff rates corresponding to them are higher than the tariff rate of the first category.
Based on the tariff rate of the 1st category and the corresponding tariff coefficients, the tariff rate of any category of the grid is determined. If the tariff rates of all categories are set, then by dividing the tariff rate of each category by the tariff rate of the 1st category, the tariff coefficients of the corresponding categories are determined.
The relative increase of each subsequent tariff coefficient compared to the previous one shows by what percentage the level of payment for work (workers) of this category exceeds the level of payment for work (workers) of the previous category.
Elements of the tariff system are also district coefficients and a bonus to wages for work experience. They perform compensatory and stimulating functions.
Regional coefficients serve to equalize the conditions for the reproduction of labor in areas with different natural and climatic conditions, and allowances for seniority create advantages in the remuneration of workers who are employed in sparsely populated and remote areas (the Far North and equivalent areas, as well as the southern regions of the Far East and Siberia), which are important for the development of the country's economy, but are poorly provided with labor resources.
Sizes of district coefficients range from 1.1 to 2.0. Regional coefficients in their basis at each enterprise should not be lower than those provided by the government for individual regions. Their higher sizes at individual enterprises are due to their financial capabilities. Thus, through tariff rates of the 1st category, the company regulates differences in earnings by conditions, intensity, significance of labor, through tariff scales - by qualification, through regional coefficients of complexity of work performed - by the place of application of labor.
The tariff-qualification guide (TKS) or ETKS as a normative document is intended for the tariffing of works and workers. It is developed centrally and is mandatory for all enterprises. This allows you to maintain the same approach to the billing of works and workers and officially mark in work book assigned rank. The directory is also used to develop programs for training and advanced training of workers in the system of vocational education and directly in production.
All work in manufacturing industries National economy according to the qualification level, they are divided into 6 categories, with the exception of mechanical engineering and ferrous metallurgy (8 categories) and electric power industry (7 categories).
The qualification categories of workers are established by the general factory or shop qualification commission, which, guided by the requirements of qualification characteristics, after checking the theoretical knowledge and practical skills of workers, sets them tariff categories in accordance with their qualification training and taking into account the work they perform.
This mechanism of wage regulation has a number of features. First of all, we are talking about a centrally approved minimum wage, which is intended to play the role of social protection interests of employees of enterprises, secondly, the rates and salaries calculated in this way should establish reasonable differences in the remuneration of workers whose work determines the acceleration of production development to the greatest extent and is of increased importance for society. It is also assumed that it is advisable to base the decision on the level of rates and salaries, as well as allowances, additional payments and bonuses, on a collective basis - contractual relations owners (employers) and employees.
1.5 Tariff agreements and their role in wage regulation
Collective agreements are any written agreement regarding labor and employment.
The Law of the Russian Federation of March 11, 1992 "On collective agreements and agreements" clarifies this concept in relation to social - economic conditions our country. The collective agreement is called a legal act that regulates labor, socio-economic and professional relations between the employer and employees at the enterprise, institution, organization.
The most important place in the collective agreement is occupied by the section devoted to wages of employees.
The solution of two interrelated tasks is connected with the organization of wages in the enterprise:
- guarantees of remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
- provision to the employer (regardless of who acts in this capacity: state, joint-stock company, private person, partnership, etc.) achievement in the production process of such a result that would allow him (the employer) to recover costs and make a profit.
Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, contributing to the development of relations social partnership between the main subjects of the market economy.
The main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are to ensure the necessary growth of wages while reducing its costs per unit of output and the guarantee of an increase in the wages of each employee as the efficiency of the enterprise as a whole increases.
Given that the organization of wages at the enterprise affects the interests of employers and employees, the main condition for their successful cooperation is that the parties have equal rights in resolving issues of wages.
In accordance with the current legislation, the state determines only the size of the minimum wage. All other issues of remuneration of specific employees are resolved directly at the enterprises. This procedure is enshrined in the Labor Code of the Russian Federation (Articles 80 and 81).
In a collective agreement, the level of the minimum wage may be higher than the legally established minimum wage, as well as higher than the sectoral minimum provided for by the sectoral tariff agreement, but cannot be lower than it.
The basis for establishing an employee of one or another level of rate or salary, additional payments of a compensatory, incentive nature and other payments is not a government decree or a departmental decision, but a collective agreement concluded between the employer (owner or authorized person) and employees. Unilaterally, the employer cannot cancel, change this or that system of remuneration, if it is provided for in the collective agreement.
When developing at the enterprise its own conditions of remuneration in part tariff payment the employer and workers' representatives, as already noted, should be guided by the relevant industry agreement. Specific payment rates - tariff rates, salaries, compensation payments - an enterprise can set even higher than that provided for in an industry agreement, based on its financial situation.
In the course of collective bargaining, the parties must come to an agreement on the establishment of guaranteed wages for workers of various qualification categories. The main tool for determining wage guarantees and at the same time organizing labor incentives is the tariff system.
All terms of remuneration of employees must be fixed in the collective agreement.
In the final version of collective agreements in the developed capitalist countries, the parties do not focus on the problem of minimum wages, since they already contain tariff rates and salaries established in absolute amounts and differentiated depending on qualifications. However, when discussing a tariff agreement, the parties inevitably face the question of determining lower wage limit.
The trade union is the party that develops the draft collective agreement and makes demands. Determining the level of requirements for wage increases, one should proceed from the cost estimate of the minimum consumer budget; the ability of the enterprise to master the minimum wage put forward as a requirement (i.e. economic situation enterprise and prospects for its development); the employment situation and the possible impact of wage increases; the strength of the trade union and the support of its demands by the employees of the enterprise.
The lower limit of the minimum wage in the enterprise is its value fixed in the sectoral or territorial-sectoral (if any) tariff agreement. Taking into account that the said agreements apply to a large number of enterprises whose production and economic activity results differ significantly, it is quite obvious that the named value represents the lowest limit of the claims of the trade union of the enterprise.
To determine the level of the minimum wage in the enterprise, put forward as a requirement for the employer, one should proceed from the cost of the minimum consumer budget (MPB), expressed in real purchase prices for the region at the time of negotiations. It should be emphasized that we are talking about a minimum consumer budget that satisfies the minimum needs of one worker of working age, not only in food and other essentials, but also in spiritual development. At the same time, prices that are actually in force at the present time and directly in the given territory, as well as the availability of conditions for the consumption of goods in state trade, should be taken into account (in the absence of such an opportunity, market trade prices are taken into account). The party representing the interest of the workers must keep in mind that the so-called physiological minimum, which is the basis for determining the state minimum wage by the government, does not even ensure the minimum reproduction of the labor force. It provides only the minimum acceptable physiological level of consumption, focused on the availability of certain stocks of food, clothing and other vital means of subsistence. The use of such a BCH is permissible only in a limited period of connection with an extreme situation. Its continued use leads to exhaustion and physical extinction of the workforce.
Of course, every enterprise is unlikely to be able to carry out qualified calculations of the cost of the minimum consumer budget. It is enough for the enterprise to use the calculations carried out by the regional bodies of state statistics. Even better, if such calculations are independently carried out by regional associations of trade unions and timely inform enterprises about changes in the cost of living in the region.
Taking into account the rather wide differentiation of wages at enterprises, which has developed as a result of price liberalization, it can be said in advance that for some enterprises the real cost of the MPB will be too high to establish a minimum wage, while others have long overcome this milestone. The last thing in negotiations should focus on the achieved level of wages.
Low-income businesses, on the other hand, should use the cost of the BCH as a starting point for subsequent bargaining. But already before the start of negotiations, the trade union must determine the lower limit of its demands, i.e. the level of remuneration to which he can agree after the opposing side, in the course of tariff negotiations, will express his arguments in favor of reducing the requirements of the trade union.
In order to conduct equal negotiations on the issues of wage regulation with representatives of the employer, the trade union on the eve of them must do a great job of collecting and analyzing the necessary economic information, calculate the funds necessary for the introduction of new wage conditions, identify and analyze the sources of their coverage, assess the real possibilities of the employer in raising wages to the required level and its possible consequences for the development of the enterprise.
An additional argument confirming the validity of the requirements put forward can be an analysis of the movement of wages, prices for consumer goods and services and financial indicators activities of the enterprise for the previous year, in other words, an assessment of changes in the standard of living of workers (their losses).
During negotiations, the level of wages is discussed, and the collective agreement reflects the level of wages, i.e. wages guaranteed to the employee in the performance of established labor standards or official duties regardless of the results of the production and economic activities of the enterprise. At the same time, trade unions are interested in ensuring that the share of wages protected by the collective agreement is as high as possible.
Wages can be considered reliably protected by the agreement (if they are at a sufficient level), if the share of the wage rate is 70-75%. Of course, in today's unstable situation of general insecurity, the issue of tariff guarantees may seem secondary. It seems, however, that neglecting it can have negative consequences not only in the current period, but also in the long term: the manager may develop a habit and, in a stable economic situation, improve the situation of the enterprise at the expense of employees.
Simultaneously with the determination of the minimum, a trade union or other representative body authorized by employees proposes a differentiation of tariff terms of payment: tariff scales, official salary schemes and other systems for the ratio of remuneration of workers of various professional - skill groups. Solving the issue of differentiating tariff terms of payment is no less important than establishing a minimum wage, since both the reproductive and stimulating role of wages also depend on it.
Differentiation of tariff conditions can be built in the form of a single tariff scale (ETC), on which all qualification categories of workers, specialists and managers are placed.
By presenting a scheme for the formation of a basic salary in accordance with the complexity of the work performed and the qualifications of the employee, the ETC serves as a means of ensuring social justice and implementing the principle of equal pay for equal work, regardless of the area of its application. At the same time, it creates social protection for employees, since it guarantees a certain level of payment, taking into account the complexity of the functions performed and the qualifications of the employee.
For employers, the ETC serves as a clear guide to possible trends in the labor market. Knowing the ratios of the wages of various categories of workers and their qualification levels accepted in society, they will more easily find the most rational options for generating earnings to attract and retain the most productive workers, to stimulate high efficiency labor, as well as to calculate
production costs.
The main task of the ETC is to regulate the conditions of remuneration on the basis of a single, comparable assessment of its complexity, to eliminate all existing deformations and prerequisites for discrimination of certain professional groups of workers. The fundamental principles of building ETC are aimed at this:
- coverage by a single tariff scale for all types of activities;
- grouping of professions of workers, positions of employees on the basis of the commonality of the functions performed;
- assignment to the ETC categories of occupations of workers and positions of employees on the basis of taking into account the complexity of the functions performed.
The choice of the type of increase in tariff coefficients (progressive, uniform, regressive) is important. The uniform increase in coefficients, which is more often used in practice, is the most objective and rational, since it stimulates employees to continuously improve their skills, without at the same time contributing to a significant gap in pay from low- and medium-skilled workers. However, during periods of crisis, when there is a sharp decline in production, significant financial difficulties arise, unemployment increases and many social problems become aggravated, a temporary deviation from the principle of an equal relative increase in tariff coefficients is possible. In such a situation, the choice of the type of ratios should be consistent with financial capabilities and the tension of the social situation. This can be a type of absolute increase in rates with a relative decrease in odds, or an equal relative increase in odds up to a certain threshold, after which regression begins.
Compensation and incentives for especially talented and efficient workers can be carried out with this variant of ratios through individual forms of payment, incentive systems that are purposeful.
If an enterprise chooses the 18-digit ETC of the public sector as the basis for organizing wages, then it can, at its discretion, either use it without change or adjust the distribution of various categories of workers by qualification categories, the number of such categories. Thus, their own priorities in the remuneration of certain professional groups of workers can be created.
Along with the preservation of traditional payment systems at most enterprises,
based on tariff rates and salaries, in new structures - joint-stock companies, cooperatives, partnerships, etc. - more and more non-traditional forms of organization of remuneration began to appear. Such systems, as a rule, are developed directly at enterprises, having first passed experimental testing, and then they are included in a collective agreement for practical use.
An analysis of non-traditional wage systems shows that the employee's earnings are, as a rule, completely dependent on the final results of the work of the labor collective. Therefore, the use of such systems is advisable where the labor collective is fully responsible for the results of work.
The collective agreement also contains the amounts and conditions for the payment of additional payments and allowances of a compensatory and incentive nature to the basic salary.
When concluding a collective agreement, the norms of additional payments for working conditions are established based on the socio-economic severity of this problem at the enterprise (namely: the number of jobs with unfavorable working conditions, their provision with workers of the necessary qualifications, technical and organizational possibilities for reducing jobs with unfavorable conditions, the ratio levels of wages of workers engaged in heavy and hazardous work, with an average wage at the enterprise as a whole), as well as the financial capacity of the enterprise to provide a higher level of compensation payments.
Due to the need to take into account a wide range of features related to working conditions, the enterprise may adopt various options for establishing compensation payments for this factor.
Similar approaches and options may be taken with regard to other guarantees and indemnifications. For example, the allowance for the mobile nature of labor may also be set at the same absolute rate for all workers, regardless of their qualifications.
The collective agreement also reflects the forms and systems of wages, the procedure for indexing wages. The choice of payment system is the prerogative of the employer. The management of the enterprise, based on the tasks for the production of products, the requirements for its quality and delivery time, the ability of employees to influence the implementation of existing production reserves, taking into account professional qualifications and other features, develops specific payment systems and proposes them for inclusion in the collective agreement. The trade union may not agree with the proposed systems if they require excessive intensification of labor and threaten to harm the health of the worker.
1.6 Foreign experience of remuneration
The democratization of public life, the transition to market relations, the expansion of the rights and independence of labor collectives in economic activities, including the choice and development of their wage models, not only do not exclude the regulation of wages at different levels, but also increase its need. Otherwise, serious social conflicts, further imbalance of the mass of commodities and money circulation, lowering the standard of living of the population. What should be the mechanism for regulating wages in modern conditions?
In this regard, the experience of foreign countries, the so-called classical market (USA, France, Germany, Sweden and Japan) deserves the closest attention.
The main forms of wage regulation there are:
- state regulation - the establishment of a minimum wage, the maximum size of its growth during inflation, tax policy;
- collective bargaining regulation at the national and sectoral levels - on a contractual basis between the government, industry leaders and trade unions, the general procedure for indexing incomes, forms and systems of wages, the size of one-time increases in its level, social payments and benefits (including unemployment benefits) are determined;
- corporate collective agreements - firms set the size of tariff rates and salaries, additional payments and allowances, approve a system of profit sharing, and so on;
- labor market - determines the average wage, etc.
All of these forms are closely interconnected, interact and influence each other, creating a single mechanism for regulating wages.
Russia is gradually adopting the experience of wages in Western countries.
1.7 Composition and structure of the enterprise payroll
The payroll fund (FZP) is one of the most important indicators of the labor plan, and includes the amounts of wages accrued by the enterprise, regardless of their source of financing.
The payroll includes: all amounts of wages accrued by the enterprise in cash for worked and unworked time, incentive bonuses and allowances, compensation payments related to, bonuses and lump-sum incentive payments, as well as payments for food, housing, fuel.
The following are subject to inclusion in the payroll:
1. Payment for hours worked (basic salary):
1.1. Wages accrued to employees at tariff rates and salaries for hours worked - this is the tariff payroll fund.
The payroll fund for the tariff is determined by the formula:
where is the hourly wage rate for a worker of the i-th category, rub.;
- the list number of workers of the i-th category, people;
- annual effective working time fund of the 1st working i-th category, hour.
1.2. Incentive surcharges and bonuses to tariff rates and salaries for professional skills, combination of professions, etc., are determined in accordance with the Regulations on remuneration adopted by the enterprise.
1.3. Bonuses and remuneration of a regular or periodic nature:
where is the coefficient taking into account premiums, %
1.4. Compensation payments related to the mode of work and working conditions:
a) additional payment for work in harmful or dangerous conditions and heavy work;
b) extra pay for working at night. Night time is considered from 8 pm to 8 am, for every hour night work surcharge is set in % of the hourly tariff rate.
Extra pay for night work:
where is the coefficient of additional payments for work at night, shares of units;
– hourly wage rate for a worker of the i-th category, rub.;
- the list number of workers of the i-th category, working at night
time, people;
- annual effective fund of working hours worked at night
time for 1 worker of the i-th category, hour.
c) payment for work on weekends and holidays is carried out at a double rate:
where is the hourly wage rate for workers of the i-th category on holidays, rubles;
- the list number of workers of the i-th category, working on holidays
days, people;
- annual effective fund of working time of the 1st working of the i-th category,
working on holidays, hour.
d) payment for overtime work, additional payments for processing the average monthly norm of working time is carried out in the amount of 50% of the hourly tariff rate.
Surcharges for processing the average monthly norm of working time:
where is the coefficient of the hourly tariff rate, shares of units;
- the list number of workers of the i-th category, working overtime,
- the annual volume of processing of 1 worker of the i-th category, hour.
e) payments due to regional regulation of wages according to regional coefficients, northern allowances.
Basic wage fund, taking into account regional coefficients and northern allowances:
1.5. Remuneration of skilled workers, managers, specialists of enterprises and workers not released from their main job and involved in training, retraining and advanced training.
1.6. Pay for special breaks.
1.7. Remuneration of labor of persons employed part-time.
1.8. Payment of the difference in salaries during temporary substitution.
1.9. Remuneration of employees not on the payroll.
2. Payment for hours not worked in accordance with the law:
2.1. Payment for annual and additional holidays.
2.2. Payment for study holidays.
2.3. Payment of additional vacations provided under the collective agreement to employees.
2.4. Payment for preferential hours for teenagers.
2.5. Payment to employees to donors for the days of examination, blood donation and subsequent rest.
2.6. Payment for forced absence.
2.7. Payment for downtime through no fault of the employee.
2.8. Payment for the period of training of employees aimed at advanced training.
2.9. Amounts paid by the enterprise for unworked time to employees forced to work part-time at the initiative of the administration.
2.10. Remuneration of labor of employees involved in the performance of state or public duties.
3. One-time incentive payments:
3.1. One-time bonuses regardless of the sources of their payment.
3.2. Remuneration based on the results of work for the year, for the length of service.
3.3. Material aid.
3.4. The value of shares given to employees free of charge as incentives or incentives for the acquisition of shares.
3.5. Other one-time incentives, including the value of gifts.
3.6. Cash compensation for unused vacation.
3.7. Additional payments when granting annual leave in excess of vacation amounts
4. Payments for food, housing, fuel:
4.1. The cost of food and products provided free of charge to employees of certain sectors of the economy in accordance with the law.
4.2. Payment of full or partial cost of food, providing it at reduced prices or free of charge in excess of what is required by law.
4.3. The cost of free housing and utilities provided to workers in certain sectors of the economy in accordance with the law.
4.4. The cost of fuel provided to employees free of charge.
4.5. Funds for reimbursement of expenses for employees to pay for housing in excess of those provided for by law.
Under the system of remuneration is understood the method of calculating the amount of remuneration payable to employees of the enterprise in accordance with the labor costs they have incurred or according to the results of labor. Enterprises independently develop and approve the forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by management as guidelines for accounting for wages depending on the professions, qualifications of employees, and the complexity of the conditions of the work performed.
Forms of remuneration, depending on the amount of labor and time, are divided into two main groups (Article 83 of the Labor Code of the Russian Federation).
Time wage applies to all categories of workers. Time wages are paid per unit of time (usually an hour of work) in accordance with the tariff rate. The main document in calculating the earnings of a time worker is the time sheet. In this case, the accountant needs to know the amount of time worked and the tariff rate of each employee.
The wage fund of workers who are on a time-bonus wage system can be calculated using the formula:
where is the coefficient that takes into account premiums, shares of units;
- district coefficient, shares of units;
- coefficient taking into account northern allowances, shares of units.
With piecework pay prices are determined based on the established categories of work (how difficult this particular work is considered), tariff rates and production rates (or time standards).
The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output. It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time norm in hours or days.
In this case, it is necessary to proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee should have the same rates as a lower-skilled employee if he copes with the work).
Piecework rates do not depend on when the assessed work was performed - day, evening or night, as well as overtime work - there are special types of surcharges to take into account these factors of work.
The average salary of employees as a whole for the enterprise is calculated based on the wage fund of employees on the payroll:
where is the wage fund of employees on the payroll, thousand rubles;
– average number of employees, pers.
PRACTICAL PART
2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN"
2.1 Brief description of the organization
Open Joint Stock Company "Northern Trunk Oil Pipelines" (JSC "SMN") is a link in the unified oil transportation system of JSC "AK" Transneft ", connecting the oil-producing region in the north of the European part of Russia with the center of the country.
Open Joint Stock Company "Northern Trunk Oil Pipelines" was established on April 19, 1973 as part of the USZMN (Administration of the North-Western Trunk Oil Pipelines), as the "Ukhta Regional Oil Pipeline Administration" (Ukhta RNU), serving the Usa-Ukhta oil pipelines with a length of 409.1 km and "Ukhta - Yaroslavl" with a length of 1132.875 km.
In accordance with the Decree of the President of the Russian Federation of November 17, 1992 No. 1403 “On the specifics of privatization and transformation into joint-stock companies state enterprises, production and research and production associations of the oil, oil refining industry and oil products supply " Production Association of the Northern Trunk Oil Pipelines was transformed into the Open Joint Stock Company "Northern Trunk Oil Pipelines".
Legal address: 169300, Russian Federation, Komi Republic, Ukhta, A. Zeryunov Avenue, 2/1.
JSC "SMN" has the following branches:
- Usinsk Regional Oil Pipeline Administration (Usinsk RNU)
Location: 169706, Russian Federation, Komi Republic, Usinsk, headquarters.
- Ukhta Regional Oil Pipeline Administration (Ukhta RNU)
- Vologda Regional Oil Pipeline Administration (Vologda RNU)
Location: 165391, Russian Federation, Kotlas district, Arkhangelsk region, Privodino settlement.
- Workshop of technological transport and special equipment (TsTTiST)
Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline.
- Base of production and technical maintenance and equipment assembly (BPTOiK)
Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline, BPTOiK.
The main activities of the Company are:
- transportation of oil through the system of main pipelines;
- oil storage;
- shipment of oil from loading points, delivery for export;
- operation of main oil pipelines, tank farms and pumping stations, equipment;
- implementation of capital construction works, overhaul, technical re-equipment, reconstruction, diagnostics of MP facilities;
App. 1 submitted organizational structure management apparatus of JSC "SMN", and in app. 2 production structure of the enterprise.
Three regional oil pipeline departments (RNU) are subordinated to the management apparatus - Usinsk RPD, Ukhta RPD and Vologda RPD, which ensure the technological readiness of the entire complex of equipment and the linear part on fixed sections of the oil pipeline in order to ensure uninterrupted reception of oil from the fields and supply oil to consumers in the amount of assignments.
2.2 Composition and structure of staff
All employees of the oil transportation system are divided into the following categories of employees:
- workers;
- managers and engineering and technical workers (ITR) - workers directly related to the technical management of the production process;
- employees - employees who perform the functions of accounting, supply, marketing, etc. and are not directly related to equipment and production technology.
The number of employees of OAO Severnyye OPP is regulated in accordance with the “Standards for the number of workers and employees of subdivisions of the AK Transneft system”.
These standards are designed to ensure the regular placement of employees of JSC "Severnye OPP".
The headcount standards have been developed for facilities, types of work and subdivisions of OAO Severnyye OPP, provide for payroll employees, taking into account the creation of normal working conditions, ensuring labor safety and protecting the health of workers, as well as shift maintenance of oil trunk transportation facilities.
The number calculated according to the standards is the maximum. If as a result the best organization labor, production and management, the actual number of employees is less than the normative one and at the same time the qualitative performance of the specified volumes of work is ensured in the absence of violations of labor protection requirements, safety regulations and fire safety, then the actual number should not increase to the normative value.
The names of positions and professions of these standards are given in accordance with the current All-Russian classifier occupations of workers, positions of employees and wage categories (OKPDTR), put into effect by the Decree of the State Standard of Russia dated December 26, 1994 No. 367 (with subsequent amendments and additions), the Unified Tariff - qualification handbook jobs and professions of workers.
The norms for the number of workers of main oil pipelines have been developed taking into account the rational organization of jobs, sites, services, and industries.
This is ensured by the use of brigade forms of labor organization, rational layout of the workplace and its equipment. modern views organizing equipment, timely logistics and transport support, the use of advanced techniques and methods of work.
The dynamics of the composition and structure of the personnel of OAO SMN for 5 years is shown in Table. 2.
table 2
Dynamics of the number of personnel of OJSC "Northern oil pipelines"
|
Staff enterprises |
01/01/2004 |
01/01/2005 |
Change 2004 to 2003, |
||||||
|
1. Workers |
|||||||||
Continuation of the table. 2
|
2. Leaders |
|||||||||
|
3. Specialists |
|||||||||
|
4. Employees |
|||||||||
|
Total: |
As of January 1, 2005, the total number of employees of OJSC Northern Trunk Oil Pipelines amounted to 2,653 people. In 2004, the number of the Company's personnel changed significantly. The total number of employees of the enterprise in comparison with 2003 increased by 7,2 % or for 178 people. From the categories of personnel it can be seen that the increase in the number is observed to a greater extent due to the increase in managers, specialists and workers. These changes are due to an increase in the staff due to the reorganization of linear production - dispatching stations (LPDS) into regional oil pipeline departments (RNU) and the commissioning of a new ABK.
An analysis of the composition of the employees of JSC "SMN" showed that in 2003, compared with 2002, the number of employees of the enterprise was replenished by 178 people, of which 127 people. - men and 51 people. - women. Taking into account the specifics of oil pipeline transport, men have the largest share of the workforce at the enterprise - 77.7%.
The age structure of the personnel of OAO SMN is shown in fig. 2.
Rice. 2. Age structure of personnel
In recent years, the influx of young people to the enterprise has increased. As of January 1, 2005, the number of young people under the age of 30 was 771 people (29.1% of the total number of employees of the Enterprise, in 2003 - 687 people). The number of employees aged 50 years and over is 14% of the total number of employees of 371 people (in 2003 - 324 people or 13% of the total number of employees).
The technical and economic performance of the oil and gas transportation system largely depends on the qualification level and efficiency of the use of personnel, on the level of their knowledge, professional training, and creative activity.
2.3 Frame movement analysis
Personnel movement analysis is carried out on the basis of the following coefficients:
1. The recruitment rate is the ratio of the number of employees hired for the analyzed period to the average headcount for the same period.
2. Attrition rate - the ratio of the number of employees dismissed for all reasons for the analyzed period to the average headcount for the same period.
3. The coefficient of total turnover is equal to the ratio of the total number of hired and retired employees to the average number for the period under review.
The dynamics of the movement of personnel is presented in Table. 3.
Table 3
Personnel dynamics
|
Indicators |
Change, |
||
|
Number at the beginning of the year, people |
|||
|
Received, man. |
|||
|
Dropped out during the year, pers. |
|||
|
Consisted at the end of the year, pers. |
|||
|
Average headcount, pers. |
|||
|
Personnel acceptance rate, % |
|||
|
Retirement rate, % |
|||
|
Total turnover ratio, % |
According to Table. 3 shows that the number of employees hired during 2004 compared to 2003 increased by 53 people, and the number of retired employees during 2004 increased by 46 people. This can be explained by the new personnel policy of the enterprise.
In the context of the reorganization of OJSC "Northern oil pipelines", the issues of practical application modern forms of personnel management, allowing to improve the social - economic efficiency production. In this regard, the company begins to revive work with personnel, which today is at the stage of searching for the most appropriate methods of working with personnel in this direction. For this purpose, the experience of other organizations of the fuel and energy complex is being studied.
The turnover ratio on admission in 2004 decreased by 0.2% compared to 2003, while the turnover ratio on disposal practically remained at the same level. The overall turnover ratio decreased by 0.1%.
2.4 Description of the forms and systems of remuneration operating at the enterprise
JSC "Northern oil pipelines" applies tariff system wages, form of payment time - premium.
The formation of the system of remuneration of employees of the enterprise is carried out on the basis of the “Regulations on the remuneration of employees of OJSC “Northern oil pipelines”.
"Regulations on remuneration" is determined by:
- wage;
- bonuses for production results, remuneration based on the results of work for the year, allowances for tariff rates and salaries, remuneration for length of service;
- compensatory payments related to the regime, working conditions:
a) regional and northern allowances;
b) for continuous work experience in the northern regions;
c) additional payments for working conditions;
d) extra pay for night work;
e) allowances for the mobile nature of work, etc.
The Regulation is aimed at improving the wage system based on the Basic Unified Tariff Scale (BETS) (see Table 4).
The tariff rates and official salaries given in BETS are reviewed in the manner and within the time limits specified in the tariff agreement.
The distribution of positions and professions of employees of organizations by salary levels is carried out in accordance with the Classifier of Professions and Positions of Employees, Specialists and Managers.
2.5 Calculation of the payroll structure for 2004
1. Pay for hours worked
1.1. Calculation of wages at tariff rates and salaries:
- workers
- specialists
1.2. The amount of the bonus for the main results of the economic bonus:
- workers
- specialists
1.3. Allowances, allowances.
Working hours and working conditions.
1.3.1.1. Payments due to regional regulation of wages:
- regional coefficient:
- workers - 37673 thousand rubles;
- specialists - 46734 thousand rubles
- northern allowance:
- workers- 67326.1 thousand rubles;
- specialists- 77859.8 thousand rubles.
1.3.1.2. Surcharges for work in harmful or dangerous conditions and heavy work.
- workers-342.6 thousand rubles;
- specialists- 0 thousand rubles.
1.3.1.3. Extra pay for night work:
- workers
- specialists
1.3.1.4. Extra pay for irregular working hours.
- workers- 335.7 thousand rubles;
- specialists- 0 thousand rubles.
1.3.1.5. Payment for work on weekends and holidays is carried out at a double rate:
- workers
- specialists
1.3.1.6. Overtime pay:
- workers
- specialists
1.3.1.7. Allowance for shift work.
- workers- 1658.6 thousand rubles;
- specialists- 726.6 thousand rubles.
1.3.1.8. Other payments:
- workers- 828 thousand rubles;
- specialists- 0 thousand rubles.
Tariff rates and salaries are shown in Table. 5.
Table 5
Surcharges and allowances, (thousand rubles)
|
Name of indicator |
Specialists |
||
|
Bonuses for excellence |
|||
|
Premiums for excellence (drivers) |
|||
|
Additional payments for combining professions |
|||
|
Surcharges for expanding service area |
|||
|
TOTAL: |
2396 , 1 |
- workers- 898 thousand rubles;
- specialists- 3502.8 thousand rubles.
Basic wage fund, taking into account the regional coefficient and northern allowances:
- workers
- specialists
Total basic salary: - for workers = 244022.3 thousand rubles;
- from specialists = 288,000.1 thousand rubles.
2. Payment for hours not worked
2.1. Vacation pay:
- workers
where is the duration of the vacation, days
- specialists
2.2. Other payments.
- workers- 10845.5 thousand rubles;
- specialists- 16003 thousand rubles.
3. Lump sum incentive payments
3.1. Compensation at the end of the year.
- workers- 20130 thousand rubles;
- specialists- 19066 thousand rubles.
- workers- 8631.9 thousand rubles;
- specialists- 10565.2 thousand rubles.
- workers- 4256.7 thousand rubles;
- specialists- 4766 thousand rubles.
Total wage fund: - for workers = 328462.5 thousand rubles;
- from specialists = 379537.6 thousand rubles.
Average annual salary:
- 1 worker
- 1 specialist
Average monthly salary:
- 1 worker
- 1 specialist
To consider the dynamics of wage bill in 2004 compared to 2003, in Table. 6 we will present the data on payroll in 2003.
In table. 7 shows the payroll in 2004.
Table 6
Payroll in 2003, (thousand rubles)
Continuation of the table. 6
|
activities |
|||
|
1.3. Surcharges, allowances, total |
|||
|
including |
|||
|
1.3.1. Compensation related to working hours and working conditions |
|||
|
allowance) |
|||
|
and hard work |
|||
|
Overtime pay |
|||
|
Other payments |
|||
|
1.3.2. Incentive bonuses and allowances rates and salaries |
|||
|
1.4. Compensation for unpaid workers |
|||
|
2.1. Vacation pay |
|||
|
2.2. Other payments |
|||
|
3.2. Financial assistance to all employees |
|||
|
3.3. Other lump sums |
|||
Table 7
Payroll in 2004, (thousand rubles)
|
Name of indicator |
Including |
||
|
Specialists |
|||
|
Average headcount, people |
|||
|
Salary fund |
708000,1 |
328462,5 |
379537,6 |
|
including: |
|||
|
1. Pay for hours worked |
|||
|
1.1. Salary based on rates and salaries |
|||
|
1.2 Award for the main results of economic activities |
|||
|
1.3. Surcharges, allowances, total |
|||
|
including |
|||
|
1.3.1. Compensation related to working hours and working conditions |
|||
|
Payments due to district regulation wages (district coefficient + northern allowance) |
|||
Continuation of the table. 7
|
Surcharges for work in harmful or dangerous conditions and hard work |
|||
|
Extra pay for night work |
|||
|
Extra pay for irregular working hours |
|||
|
Pay for work on weekends and holidays |
|||
|
Overtime pay |
|||
|
Shift work allowance |
|||
|
Other payments |
|||
|
1.3.2. Incentive bonuses and allowances rates and salaries |
|||
|
Bonuses for excellence |
|||
|
Premiums for excellence (drivers) |
|||
|
Additional payments for combining professions |
|||
|
Surcharges for expanding service area |
|||
|
1.4. Compensation for unpaid workers |
|||
|
2. Payment for hours not worked |
|||
|
2.1. Vacation pay |
|||
|
2.2. Other payments |
|||
|
3. Lump sum incentive payments |
|||
|
3.1. Annual performance bonuses |
|||
|
3.2. Financial assistance to all employees |
|||
|
3.3. Other lump sums |
|||
|
Average monthly salary of 1 employee |
The payroll fund in 2004 increased by 29.04% compared to 2003. This happened due to the indexation of wages and an increase in the number of employees.
The share of the wage fund of workers in the total wage fund in 2004 decreased by 1.84% compared to 2003, while the share of the wage fund of specialists increased. This is due to the redistribution of income between specialists and workers.
The composition and structure of the enterprise payroll By annual report 1 - T, which includes not only the wage fund at the expense of cost, but also payments at the expense of funds provided in the estimate of social and hospitality expenses for 2003-2004. present in the table. 8 and visualize in Fig. 3 and 4.
Table 8
The composition of the payroll
|
Name of articles |
FZP in 2003 |
FZP in 2004 |
|||
|
For 1 employee (per month), |
For 1 employee (per month), |
||||
|
1. Salaries and tariffs |
|||||
|
2. District coefficient and northern allowance |
|||||
Continuation of the table. 8
|
3. Prize for the main results of households. activities |
|||||
|
4. Reward at the end of the year |
|||||
|
5. Surcharges and allowances |
|||||
|
6. One-time incentive awards |
|||||
|
7. Other payments |
|||||
|
Total payroll |
548655,5 |
708000,1 |
Rice. 3. The structure of the payroll at OAO Severnyye OPP for 2003
Rice. 4. The structure of wages and salaries in JSC "Northern oil pipelines" for 2004
An analysis of the wage bill over the years shows that the structure of the wage bill has not undergone significant changes and has remained at the same level.
2.6 Calculation of the share of labor costs in the cost of production
The cost structure of the enterprise by economic elements is presented in Table. 9.
Table 9
Dynamics of the cost structure for oil pumping by economic elements
|
Cost elements |
absolute change, |
Growth rate, % |
||||
|
1. Material costs - Total |
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including: |
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materials |
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Fuel |
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Oil for own needs |
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Gas for own needs |
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2. Energy costs |
+ 145994 |
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|
El./energy |
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Thermal energy |
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3. Wage Fund |
+ 166891 |
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|
4. Unified social tax |
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|
5. / Wear / amortization |
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6. Other costs - total |
+ 204131 |
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|
including: |
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|
|
|
|
|
|
Overhaul |
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Communication services |
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Transport services |
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Security Services |
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Land payment (rent) |
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Personnel training |
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Expenses for MN diagnostics |
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Insurance costs |
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|
Leasing payments |
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Others Other |
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TOTAL costs |
+ 717466 |
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|
7. Taxes as part of s / s |
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|
TOTAL costs |
+ 718729 |
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payroll fund:
where is the wage fund calculated in paragraph 2.5.;
– payments of a social nature and social benefits and compensations
(included in the "non-operating expenses")
2.7 Evaluation of the effectiveness of the use of funds for wages in 2004
Indicators of the effectiveness of the use of the payroll fund are presented in table. 10.
Tables 10
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Index |
Deviation, |
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Revenues from sales products |
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Net profit |
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Salary fund |
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Revenue attributable to 1 ruble salary |
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The amount of net profit per 1 ruble salary |
In 2004, the performance indicators for the use of labor remuneration decreased noticeably as compared to 2003. This happened as a result:
- reducing the tariff for oil transportation;
- increase in the cost of production.
To obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of wages. If this principle is not observed, then there is an overexpenditure of the salary fund, an increase in the cost of production and a decrease in the amount of profit.
To characterize the relationship between the growth rates of labor productivity and average wages, the lead coefficient is calculated:
where - the growth rate of the average annual output of 1 employee,%;
- the growth rate of the real average annual wages of 1 employee, %.
Due to the fact that annual inflation is 15%, in 2004 the real average annual salary of an employee of the enterprise will be
The calculated advance coefficient shows that the growth of the average annual salary corresponds to the growth of the average annual output. The value of this coefficient, although not positive, tends to its normative value.
To determine the amount of savings or overspending of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, you can use the following formula:
In our case, the higher rates of wage growth compared to the growth rate of labor productivity contributed to the overspending of the wage fund in the amount of 110,606.3 thousand rubles.
CONCLUSION
At this enterprise, a time-based - premium form of remuneration is used. First of all, this is due to the fact that the role of labor resources at the enterprise cannot affect the increase in output (volumes of transported oil), due to strict regulation production processes, that is, ensuring the uninterrupted reception of oil from oil producing enterprises, pumping and delivering it to consumers in accordance with transportation agreements concluded with oil producers
JSC "Northern oil pipelines" is a socially oriented enterprise. For the time actually worked, the employee receives a bonus in addition to the basic salary. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work. The average salary of employees in OAO SMN is one of the highest in the Komi Republic.
Dynamics of payroll for 2003-2004 showed that it grew by 29.04% and amounted to 708,000.1 thousand rubles. This happened due to the indexation of wages and an increase in the number of employees. The share of the payroll fund in the total cost estimate for 2 years remained practically unchanged and amounted to 21.3% in 2004.
The growth rate of wages outpaces the growth rate of labor productivity, which is a negative point. In this regard, in 2004 there was an overexpenditure of the wage fund in the amount of 110,606.3 thousand rubles.
- the department of labor and wages must ensure an accurate calculation of the remuneration of each employee in accordance with the quantity and quality of labor expended;
- not to allow wage growth to outpace labor productivity growth;
- analyze the labor market (supply and demand) and, accordingly, adjust the wages of employees of your enterprise;
- for the purpose of social protection of low-paid workers, the tariff scale should provide for a higher inter-category ratio in the lower ranks than in the higher ranks;
- carry out periodic revision of tariff rates and other elements of the tariff system.
REFERENCES
1. Artamonova G.A., Protchenko T.A. Workshop on the economics of production: Textbook. - Ukhta: UII, 1995. - 57 p.
2. Economics of the enterprise: Textbook / V.P. Volkov, A.I. Ilyin, V.I. Stankevich and others; Under. ed. A.I. Ilyina, V.P. Volkov. - M .: New knowledge, 2003 - 677 p. - (Economic Education)
3. Savitskaya G.V. Analysis of the economic activity of the enterprise - 4th ed., Revised. and additional - Minsk: LLC "New Knowledge", 1999. - 688 p.
4. Zaitsev N.L. Economics of the organization. - M .: "Exam", 2000 - 768 p.
5. Enterprise Economics: Textbook for universities / Ed. Prof. V.Ya. Gorfinkel, prof. V.A. Shvandar. - 3rd ed., revised. and additional – M.: UNITI - DANA, 2002. – 718 p.
