Conclusions based on the results of the analysis of the use of funds for wages. Analysis of the remuneration system at the enterprise on the example of "VKM-Stal" LLC Analysis of the remuneration of labor on the example of the enterprise
Ministry of Education and Science of Ukraine
Department of Enterprise Economics
COURSE WORK
Discipline: Analysis of the economic and financial activities of the enterprise
Topic: Analysis of the remuneration system at the enterprise number 1
Completed:
St.gr.
Option no.
Checked:
INTRODUCTION
Remuneration occupies a special place in the structure of the social and labor sphere and the priorities of social policy. This is explained by its importance for ensuring human life and the specific functions it performs in the development of society and the economy.
However, at present, many acute problems and shortcomings have accumulated in the remuneration of labor and its organization. Moreover, for quite obvious reasons, without their elimination, it is impossible to effectively carry out key socio-economic transformations - pension reform, modernization of housing and communal services, the tax system, etc.
Let's list the largest and most acute problems in the field of remuneration, which, in turn, can be the sources and causes of a number of other negative consequences and disadvantages:
Delays in payment of wages;
Low reproductive function of remuneration;
A sharp drop in the stimulating role of wages in the development of the country's economy, production volumes at enterprises, the implementation of the physical and intellectual abilities of workers;
A decrease in the share of the labor part in the total income of an employee, which signals an increase in apathy towards work, a decrease in its prestige with all the ensuing consequences for society;
Excessive, unreasonably high differentiation in wages.
The purpose of this course work is to analyze the remuneration system at the enterprise number 1. Achievement of this goal predetermined the formulation and solution of the following tasks:
To reveal the essence and basic principles of the organization of remuneration;
Identify the sources and mechanisms of the formation of the wages fund of enterprises;
Assess the composition and structure of the payroll in the enterprise;
Evaluate the analysis of the effective use of the wage bill;
Reveal the influence of modern economic trends on the organization of wages.
The object of the research is the production and economic activities of the enterprise №1.
The subject of the research is the organization of wages and indicators of the effective use of the wage fund of the above research object.
The research was carried out using such general scientific methods as the method of chain substitutions, absolute differences, generalization, comparison, etc.
Course work consists of an introduction, three sections, a conclusion, a list of sources used.
SECTION 1.
THEORETICAL BASIS OF ANALYSIS OF THE LABOR PAYMENT SYSTEM
1.1 The concept and essence of wages
Labor remuneration is a monetary expression of the value and price of labor, which is paid to an employee for work performed or services provided and aimed at motivating the achievement of the desired level of labor productivity.
Labor remuneration is important both for workers, for most of whom it is the main source of income, and for the enterprise, since the share of wages in value added is quite large, labor costs in the total cost of production are quite significant.
The salary of an employee, regardless of the type of enterprise, is determined by his personal labor contribution, depends on the final results of the enterprise, is regulated by taxes and is not limited to the maximum amount.
The size, procedure for calculating and paying wages are governed by the current legislation of Ukraine, relevant decrees and regulations, industry instructions.
Enterprises independently establish the forms, systems and amounts of remuneration, as well as other types of employee income in accordance with the current legislation.
Enterprises can use wage scales and salary ratios, which are determined by sectoral agreements as guidelines for differentiating wages depending on the profession, qualifications of workers, the complexity and conditions of the work performed.
As a socio-economic category, wages are the main means of meeting the personal needs of workers, an economic lever that stimulates the development of social production, an increase in labor productivity, a reduction in production costs, is a means of redistributing personnel across sectors of the national economy.
The transition to market relations in our country has fundamentally changed the economic nature of wages. Wages represent the main part of labor remuneration, which has a material form (monetary or in kind) and has greater (basic wages) or less (additional wages) constancy. Wages have always been and remain for most members of society the basis of their well-being. It is at the expense of it that in countries with market economies the worker and his family members satisfy the bulk of their needs for food, clothing, housing, etc. Contrary to popular belief, the share of labor remuneration in the total income of citizens of highly developed countries has been constantly increasing in recent years, while income from property has been falling.
Forming the effective demand of the population, wages largely determine the dynamics of the country's economic development. Being inextricably linked with the economic activity of the population, it has a more significant impact on the development of the economy in comparison with other types of income. First of all, it stimulates the production of consumer goods. It should be borne in mind that the fact that high wages encourages enterprise managers to use personnel rationally and actively change new equipment and modern technologies.
The total value of wages reflects the price of labor power and the cost of its reproduction, as well as the demand and supply of labor of a certain quality. In addition, the amount of remuneration is directly related to a number of quantitative and qualitative characteristics, reflecting both costs (for example, the number of hours worked) and the results of labor (in particular, output). In a market economy, wages are influenced by a number of market and non-market factors that must be considered at least at two levels.
Within each region, a certain level of remuneration is formed, reflecting the price of labor (labor service) provided by the employee to the employer. The market price of labor (labor service) is a monetary remuneration that the employer is willing to pay, and the employee agrees to receive for using for a certain time and with a certain intensity of his ability to work in the enterprise.
There are also factors operating at the enterprise level, where, in fact, there is a direct and almost continuous interaction between workers and employers. It is here that the main characteristics of labor processes are formed, affecting their effectiveness and, above all, labor efficiency. In order for the abilities of workers to be realized, and their labor to be effective, a certain relationship must be established between the price of labor and the indicators characterizing the effectiveness of the worker's activity. The establishment of the latter is the subject of the organization of wages at the enterprise.
For employers, wages are an element of production costs and the price of a product. Its size is significantly influenced by the cost of labor, which is the amount of consumer funds necessary for the reproduction of labor with specific characteristics at a given level of economic development in the region. This definition shows that its value is formed under the direct influence of the market for goods and services.
A closer relationship is between wages and the price of labor, which is usually expressed in monetary terms and usually does not correspond to the cost of labor. In reality, the price of labor power is simultaneously influenced by many factors that cause it to change both towards the cost of labor power and away from it. First of all, its value is influenced by the state of the labor market. In this case, employed, as a rule, tend to raise the price of labor power against its value, while the entrepreneur, on the contrary, seeks to reduce it. As a result, the specific price of labor is formed as a result of the interaction of two sides of market relations: buyers and sellers.
The need to take into account the state of the consumer goods market requires a distinction between nominal and real wages. Real wages are determined by the amount of goods and services that can be bought for the amount of nominal wages.
The absolute level of wages should be assessed by its real value. At the same time, it is important to assess the relative size of wages (which can be done on the basis of both nominal and real wages). It should be noted that the relative size of wages are the main determinants of the social status and value of an employee in society. From the point of view of entrepreneurs, high labor costs are an important indicator of the competitiveness of an enterprise and its strategic prospects.
The main task of organizing wages is to make wages dependent on its team and the quality of the labor contribution of each employee, and thereby increase the stimulating function of the contribution of each. Organization of remuneration involves:
a) determination of the forms and systems of remuneration of employees of the enterprise;
b) development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;
c) development of a system of official salaries for employees and specialists;
d) substantiation of indicators and a bonus system for employees.
Wages are closely related to labor productivity. Labor productivity is the most important indicator of the efficiency of the labor process; it is the ability of a particular labor to give a certain amount of output per unit of time.
1.2. Wage functions
The main functions of wages:
1 The reproductive function of wages is that it ensures the normal reproduction of the labor force of the corresponding qualifications.
2 The stimulating function provides for the establishment of such amounts of remuneration that would stimulate workers to increase labor productivity, achieve better results in the workplace.
3 The regulating function of wages implements the principle of differentiating the level of wages depending on qualifications, labor complexity, task intensity, specialization.
4 The social function of wages is aimed at ensuring equal pay for the same work, that is, the implementation of the principle of social justice in relation to the income received.
By structure, salary includes the following components: basic salary, additional salary, other incentive and compensation payments, participation in profits and payments in shares.
Basic salary is remuneration for work performed in accordance with established labor standards (time norms, production, service, job duties). Basic wages are set in the form of tariff rates and piece rates for workers and official salaries for managers, specialists, technical employees; interest or commission charges depending on the amount of income (profit) received from the sale of products (works, services), in cases where they are the basis of wages.
Additional wages are remuneration for work in excess of the established norms, for labor successes and special working conditions. The level of additional wages in most cases depends on the final results of the work of enterprises.
The additional wage fund includes: allowances and surcharges to tariff rates and official salaries, bonuses for production results, remuneration (percentage allowances) for length of service and work experience, pay for work on weekends, holidays and overtime, payment of annual vacations, monetary compensation for unused vacation.
Other incentive and compensation payments include: payment for downtime through no fault of the employee, remuneration based on the results of work for the year, rewards for discoveries, inventions and rationalization proposals, bonuses for the creation, organization of production and the manufacture of new goods.
1.3 Forms and systems of remuneration
The remuneration system is understood as a certain relationship between indicators characterizing the measure (norm) of labor and the measure of its payment within and above the labor standards, which guarantees the employee's wages in accordance with the actually achieved labor results (relative to the norm) and the price agreed between the employer and the employee. his workforce.
The form of wages is one or another class of payment systems, grouped according to the main indicator of accounting for labor results when assessing the work performed by an employee in order to pay.
The most widespread at the enterprises received two forms of remuneration: piece-rate and time-based.
Piecework wages are based on the determination of piece rates, taking into account the category of work performed and the wage rate of the first category.
Piecework wages are usually applied under the following conditions:
1. The presence of quantitative indicators of work, directly dependent on a particular employee or team.
2. Possibility of accurate accounting of volumes (number of works performed).
3. The ability of workers in a specific area to increase production or the volume of work performed.
4. The need for a specific production site to stimulate workers to further increase the output or volume of work performed.
5. Possibility of technical regulation of labor (application of technically sound labor standards).
Piece-rate wages are not recommended to be applied if its use leads to a deterioration in product quality; violation of technological regimes; deterioration of equipment maintenance; violation of safety requirements; overexpenditure of raw materials and materials.
Piece-piece wages are subdivided into systems according to the methods:
Determination of piece rate (direct, indirect, progressive, lump-sum, contract);
Settlements with employees (individual or collective);
Material incentives (with or without bonus payments).
With a direct individual piece-rate system of wages, the worker's earnings are determined by the following formula
where ZP pis- total wages of a worker, rubles; Р - piece rate, rubles; Q- the number of processed products, natures. units
where m- hourly tariff rate for the category of work performed, rubles;
N vr, N vyr- respectively, the norms of time for processing a unit of production and output for a certain period of time.
Under a direct collective piece-rate system, workers' earnings are determined in a similar way using the collective piece rate and the total volume of products (work performed) of the brigade as a whole.
In the case of a piecework bonus system, a pieceworker or brigade is paid a bonus for the fulfillment and overfulfillment of the established quantitative and qualitative indicators provided for by the bonus regulation. Worker earnings on the piece-rate bonus system ( ZP cn) is determined by the following formula
where R- the amount of the bonus as a percentage of the tariff rate for the fulfillment of the established indicators and bonus conditions; To- the amount of the bonus for each percentage of overfulfillment of the established indicators and bonus conditions,%; n- percentage of overfulfillment of the established indicators and bonus conditions.
Bonuses for workers can be carried out both from the wage fund and from the material incentive fund based on the following indicators:
Increase in labor productivity and increase in production volume, in particular, fulfillment and overfulfilment of production targets and personal plans, technically justified production rates, reduction of standardized labor intensity;
Improving the quality of products and improving the quality indicators of work, for example, increasing the production of top quality products, increasing the grade of products, etc.;
Saving raw materials, materials, tools and other material values.
The system of bonuses and the size of the bonus are determined by the tasks of improving the activities of the enterprise, the value and role of this production site, the nature of the norms, the volume and complexity of the planned targets. Effective bonuses to the piecework-bonus system of remuneration depend primarily on the correct choice of indicators and conditions for bonuses, which should depend directly on the results of the work of a given employee. Accurate accounting of the performance of the established indicators is also important.
Under the piece-rate-progressive system, the worker's labor, within the limits of the fulfillment of the norms, is paid at direct piece-rates, and when working out in excess of these initial norms, at higher rates. The limit for meeting production standards, in excess of which work is paid at higher rates, is set, as a rule, at the level of actual fulfillment of the norms for the last three months, but not lower than the current norms. The size of the increase in piece rates, depending on the degree of overfulfillment of the initial base, is determined in each case by a special scale. The basic requirements when using the piece-rate progressive system include: the correct establishment of the initial base; development of effective scales for increasing prices; accurate accounting of production output and actual hours worked by each worker. The use of this system of remuneration in practice is justified only in "narrow" areas of production, where it is necessary to stimulate the accelerated release of products.
With an indirect piecework system of remuneration, the size of the worker's earnings is made directly dependent on the results of the work of the pieceworkers he serves. This system is usually used to pay auxiliary workers.
The salary of a worker in this case is determined by the following formula:
where P ks- indirect piece rate; Q main- the volume of products produced (work performed) by the main workers served by these auxiliary workers.
where m sun- wage rate of an auxiliary worker, rubles; N main- the production rate of the main workers served by this auxiliary worker.
The lump-sum wage system is a system in which the wages of a worker (a group of workers) are determined for the entire volume of high-quality work performed by them. The amount of lump-sum payment is determined on the basis of the current norms of time (production) and prices, and in their absence - on the basis of norms and prices for similar works. Usually, workers are paid a bonus for completing an assignment on time with high-quality performance of work. Such a remuneration system is usually used for one-time and contractual work, as a rule, repair, finishing.
Time-based is called a form of remuneration in which the employee's earnings are accrued at the established tariff rate or salary for the time he actually worked.
According to this system, the amount of remuneration for a certain period of time depends only on the type of requirements for the employee at a given workplace. At the same time, it is assumed that during working hours the employee achieves, on average, normal results.
Time-based wages are used primarily where:
The costs of determining the planned and accounting for the amount of products produced are relatively high;
The quantitative result of labor has already been determined by the course of the work process (for example, work on a conveyor belt with a given rhythm of movement);
The quantitative result of labor cannot be measured and is not decisive;
The quality of labor is more important than its quantity;
The work is dangerous;
The work is non-uniform in nature and irregular in load.
When using time wages, a number of requirements must be met. The most common ones include:
1.strict accounting and control over the actual time worked by each employee;
2.the correct assignment of wage categories to time workers (or salaries in cases where their work is paid according to monthly salaries) in strict accordance with their qualifications and taking into account the actual complexity of the work they perform, as well as the assignment of official salaries to specialists and employees in strict accordance with the job duties actually performed by them and taking into account the personal business qualities of each employee;
3. development and correct application of reasonable standards of service, standardized tasks and standards for the number of employees for each category of workers, excluding a different degree of workload, and, consequently, a different level of labor costs during the working day;
4. optimal organization of work at each workplace, ensuring efficient use of working time.
A graphical depiction of time wages is shown in Figure 1.
Fig. 1 Time wages
It can be seen from the figure that with time wages, the size of wages (W) does not depend on labor productivity (PT), but the unit wages per unit of output (Y) will decrease with an increase in labor productivity. A very important conclusion follows from this: in the context of the use of time wages with low labor productivity, the enterprise has a risk of increased costs.
The time-based form of remuneration has two varieties: simple time-based and bonus-based time.
In a simple time-based system, an employee's wages are calculated at the rate assigned to him or the salary for the hours actually worked and is calculated using the formula:
where m- hourly (daily) wage rate of a worker of the corresponding category, rubles; T is the time actually worked in production, hours (days).
According to the method of calculating wages, this system is divided into three types: hourly, daily, monthly. With hourly payment, wages are calculated from the hourly wage rate of the worker and the actual number of hours worked by him for the billing period. With daily pay, the worker's wage is calculated based on the worker's daily wage rate and the actual number of days (shifts) worked. With a monthly payment, wages are calculated based on fixed monthly salaries (rates), the number of working days provided for by the work schedule for a given month, and the number of working days actually worked by an employee in a given month.
In the case of a time-bonus system, a bonus is established for workers in excess of payment for hours worked at tariff rates for ensuring certain quantitative and qualitative indicators. The salary of an employee with a time-bonus system ( ZP pvp) is determined by the following formula:
The effective use of bonuses is possible with the strict assignment of time workers to equipment, workplaces, with the correct choice of bonus indicators.
The remuneration system should be flexible, stimulate an increase in labor productivity, and have a sufficient motivational effect. The growth of wages should not outstrip the growth rates of productivity and efficiency. The flexibility of the remuneration system lies in the fact that a certain part of the earnings is made dependent on the overall performance of the enterprise.
At the beginning of the economic reform, many enterprises found themselves in a situation that was unfavorable for organizing an effective payment system. Liberalization of prices has reduced the employee's incentive to increase the individual result of labor, and the entrepreneur - the incentive to increase profits. This is also facilitated by the tax mechanism, together with the mechanism for creating extra-budgetary funds.
First of all, it is necessary to strive so that tariffs, and, if possible, all wages would be adjusted for price increases, if not 1: 1, then in the proportion that the demand for the company's products maximally allows when prices rise. The lag in the growth rate of wages and the growth in prices leads, first of all, to a narrowing of consumer demand and to a further decrease in production volumes, which is compensated for by a new rise in prices. Indexation of wages, which compensates as much as possible for the rise in prices, makes it possible to preserve the stimulating role of wages.
At the same time, taking all measures to preserve the stimulating function of wages, it is necessary to do everything possible so that even the slightest exclusion of an employee from the labor process is compensated not in the form of wages, but in the form of guarantees and compensation payments, which are usually set below the tariff. payment.
Any reduction in the individual result of labor must be accompanied by a reduction in wages. Warranties and compensations may, within certain limits, compensate for this reduction if it was not the fault of the employees. Typical for enterprises of all forms of ownership is a disdainful attitude towards the division of wages into funds paid for work and funds paid in the form of guarantees and compensations. The explanations are different: unwillingness to produce unnecessary papers, to understand the reasons and perpetrators of guarantee payments, lack of any desire to make these payments, lack of qualified employees in the management apparatus and many others. In such conditions, for the employee, the money received by him appears as paid for work. Since the crisis in the economy lasts for more than one year, the amount of compensation payments occupies a greater proportion in the actual wages of workers, the worse the situation is. If workers consider these funds as paid for work, then in the future this may generate on their part a demand for full additional payment for any increase in the efficiency of their work. If the funds received by the employee are clearly divided into those paid for work and paid in compensation, then with the improvement of the situation and with the improvement of their performance indicators, employees can claim additional payment in the amount of the difference between payment for work and payment for compensated compensation payments.
Under the administrative-command model of the economy, wages came mainly from centrally regulated funds (payroll and material incentives fund). The ineffectiveness of such a mechanism manifested itself, in particular, in the fact that the increase of this or that pay fund became an end in itself, and the employee's pay in accordance with his labor contribution - dependent on the fund received. This belittled the importance of an individual approach to assessing the work of each, gave rise to various forms of collective egoism, irresponsibility and subjectivity.
In the market model, the wage fund is made up of individual wages and is determined by the forms and systems of payment, as well as the totality of the results of the work of each employee. The wage fund expresses the total costs of the enterprise for the remuneration of workers. The management of the enterprise, represented by the owner or employer, has the right to decide what kind of wage fund they can accept, taking into account the market conditions, the cost of labor in the labor market, ensuring the competitiveness of products in the goods market, the level of inflation and many other factors.
The restructuring of the economy for market relations is an indispensable condition for enhancing the social protection of workers. In wages, this is expressed primarily in the fact that the level of wages ensures the normal reproduction of the labor force of the corresponding qualifications. And the growth of profit should be carried out not due to the excessive intensity of the worker's labor, but by the rational organization of the production process and raising its technical level, making labor easier. Social security in a market economy also means that all opportunities are provided for the growth of individual wages by increasing personal results of work, taking into account the guarantees achieved in the system of social partnership on wage issues. This second indicator of the worker's protection from the standpoint of remuneration may not be achieved at all enterprises. In a market economy, it is often confronted with another social protection dimension: job retention. With the decline in production, which is considered by the majority of enterprise managers as a temporary (albeit long-term) phenomenon, many employers are following the path of preserving jobs as a major indicator of social protection to the detriment of even ensuring normal reproduction of the labor force and creating conditions for realizing the labor potential of workers. mind that the long-term preservation of such a situation leads to a complete loss of the functions of wages.
The experience of countries with market economies shows that now it is impossible to properly organize wages at an enterprise without its main element - labor rationing. It allows you to establish a correspondence between the volume of labor costs and the amount of its payment in specific organizational and technical conditions. However, at the beginning of the reform, when it was necessary to carry out a radical change in the organization of wages, the problem of rationing began to receive much less attention both from the authorities of the economy and from practitioners. It was widely believed that in the conditions of the transition to market relations, norms lose their significance, since they mainly perform the function of regulating wages.
The labor market that is currently being formed, the independence of enterprises in the rationing and determination of the size of tariff rates and salaries create real prerequisites for eliminating the previously existing negative practice of using labor standards to regulate the amount of remuneration. Therefore, there is an objective need to improve standardization, to regularly conduct a comprehensive analysis of the level and eliminate those mistakes that were made with centrally established tariffs, which led to deformation of time norms, i.e. overstating them. All work to improve the rationing of the workforce in a market economy is assigned to the employer, because, first of all, he is interested in the rational use of the labor force hired by him. However, it should be borne in mind that employees are also interested in an objective assessment of their work by the employer. The absence of a reliable regulatory framework leads to a clash of interests of both parties, to a violation of the social microclimate. The economic crisis and the decline in production still retain a negative attitude towards improving labor rationing at enterprises of all forms of ownership and types of activity. But the crisis will pass, and businesses will need solid standards. By this time, there should be the necessary staff of rationers and the necessary regulatory framework. Thus, taking into account the prospects, work on the regulation of labor at the enterprise should go on continuously, even, perhaps not finding full reflection in the practical actions of the administration in the sense of the rational use of labor and funds aimed at remuneration of labor.
Work on improving labor standards in the new conditions should be maximally aimed at improving the quality of standards, and above all at ensuring equal intensity of standards for all types of labor (manual, mechanized, machine, etc.) and for all groups of workers (workers, specialists, managers ).
Equal intensity of norms in various production areas is achieved either by establishing equal or similar in numerical value coefficients of tension for individual elements of the labor process (reception, operation, etc.) or types of work, or by taking into account a certain level of labor intensity in the norms.
Strength factors can be determined in different ways:
a) from the ratio of the norms in force at the enterprise and the norms adopted as a standard, which can be established on the basis of research and rationing of a specific work in the conditions of its most productive performance, or by methods of mathematical statistics;
b) as the reciprocal of the level of labor costs (percentage of fulfillment of norms).
The equal intensity of the norms can be judged on the basis of their comparison with the data obtained as a result of the timing observations of the most important or frequently repeated types of work (operation). Deviations within +/- 10% are considered normal. In this case, as well as in determining the stress coefficients, it is important that when assessing the norms, the degree of compliance of the existing organizational and technical conditions at individual workplaces with the normative ones is taken into account.
If the actual organizational and technical conditions deviate from those laid down in labor standards, technical inspection labor costs of individual workers will significantly increase or, conversely, decrease, which will lead to the emergence of "profitable" and "unprofitable" work on wages. The organizational and technical conditions at such workplaces must be brought in line with the normative or revised standards.
Bonus systems developed at enterprises can be aimed at stimulating production growth or limiting this growth (regressive bonus systems). But in any case, bonuses should be paid to employees when the established labor standard is reached or exceeded at a high rate of work.
Improvement in the standardization of workers' labor is carried out on the basis of a comprehensive analysis of its condition in workshops, sections and other divisions, by type of work, profession, etc. In this case, it is necessary to rely on the data of the analysis of the level of compliance with the norms, photographs of the working day, time measurements.
For pieceworkers, the main indicator by which the level of wages is regulated is the percentage of fulfillment of output standards. A higher indicator makes it possible to ensure higher wages at the same tariff rates, as well as to increase bonus payments if the level of compliance with the norms is considered to be an indicator of bonus payments. Therefore, one of the main directions of analysis and establishment of equally stressed norms is to determine the level of fulfillment of norms in the main and auxiliary production; by structural divisions of the enterprise (workshop, site, etc.); by type of work, profession; by category of work; at work with normal conditions and at work with difficult and hazardous working conditions.
Particular attention should be paid to the regulation of the labor of time workers, specialists and employees. It should be noted that the use of nominal wage systems based on the methodological basis of rationing presupposes that wages are paid subject to the strict fulfillment of a specified amount of work or the release of a certain amount of products of the required quality. Therefore, improving the quality of labor costs for these categories of workers can be carried out in the same directions as that of piecework workers. Improving the work rate setting for specialists and employees, as well as certain categories of workers, should be carried out on the basis of an analysis of the degree of their workload and rational distribution of duties, improving the management structure and introducing modern technical means. It is necessary to carry out work to reduce and streamline redundant management links, to reduce the number of support, service and management personnel. Each specialist needs to define a work schedule that ensures his full daily workload throughout the year. The provisions of the regulations must be specific, reflect the specifics of a specialist's work at a given workplace, in a given position and in an appropriate qualification category. As a result of the work on defining the new structure of the enterprise and its management systems, giving the names of the positions of employees according to the functions they actually perform, the number of managers, specialists and employees required for drawing up the staffing table is determined.
In order for the work to bring labor standards to an equal degree of tension to be effective and socially fair, it is important that the main means of achieving equal tension in the norms is not their automatic tightening in comparison with the previous period, but the implementation of certain organizational and technical measures aimed at increasing labor productivity and quality, improving the service of the workplace and its equipment. When improving labor rationing, it is also advisable to take into account the opinion and experience of qualified workers, technologists, specialists in the organization of production and management.
At each enterprise, it is necessary to determine the forms of compensation for increased labor standards. They can be:
Growth of tariff rates (salaries) in accordance with the system of rates and salaries of the enterprise adopted in the collective agreement; this most rational form of compensation allows all workers affected by the regulation to be covered;
An increase in the size of bonuses for work under intense labor standards if the increase in tariff rates is not enough for full compensation, while it is permissible to establish the initial bonus base below the level of fulfillment of the new standard;
Establishment of individual additional payments for individual employees for work under intense labor standards, fully compensating him for the loss in wages
There are three main options for improving the remuneration of workers and employees:
Based on a significant increase in the incentive impact of tariff payments;
On the basis of increasing the stimulating effect of above-tariff payments (bonuses, payment for overfulfilment of norms, allowances, distribution of the above-tariff part of the collective payment fund by KTU);
On the basis of strengthening the stimulating role of the mechanism for the formation and distribution of wage funds among the divisions of the enterprise.
The choice of a payment system is the complete prerogative of the employer. The administration of the enterprise, based on the volume of output, its quality and delivery time, the possibility of the influence of workers on the implementation of production reserves, taking into account their physical, professional qualification and other features, develops specific payment systems and brings them to the relevant groups of workers within the time frame established by law. The union can disagree with the proposed systems only if they require excessive work intensity and may harm the health of the worker or are not based on pay conditions determined by the collective agreement.
The conditions stipulating the expediency of using piecework wages are well known, they are: 1) the presence of quantitative indicators of output or work, correctly reflecting the employee's labor costs; 2) the workers have a real opportunity to increase their output or the volume of work against the established norm in the real technical and organizational conditions of production; 3) the presence of the need to stimulate the growth of output, increase the volume of work or reduce the number of employees through the intensification of workers' labor; 4) the possibility and economic feasibility of developing labor standards and accounting for the production of workers; 5) the absence of a negative effect of piecework payment on the level of product (work) quality, the degree of compliance with technological regimes and safety requirements, the rationality of the consumption of raw materials, materials and energy. If there are no such conditions, then it is recommended to apply the time-based form of remuneration.
With the transition to the market, a tendency may appear at a number of enterprises to replace piece-rate wages with time-based wages. In this case, it is necessary to take all measures so that the use of time wages does not lead to a decrease in work efficiency. This is highly undesirable in the event of possible competition in the product and labor markets. Among such measures, first of all, is the preservation and maintenance of a high level of labor rationing with a time-based form of payment. The wage rate for the time worker, as well as for the piece worker, must be paid strictly for the fulfillment of the labor standard. At the same time, the rationing of the work of time workers should not be limited only to the establishment of their number on the basis of service standards or standards for the number. If such standards are observed, the indicators of the corresponding link, site, workshop, etc. may be low. Therefore, the work of employees with time wages should be standardized and evaluated on the basis of other indicators that take into account the results of their work.
Such indicators can be:
firstly, standardized (production) tasks, which determine the amount of work for each time worker per shift, week or month. It is advisable to apply these indicators in manual and machine-manual work, as well as in intermittent and sometimes continuous equipment production, where the direct influence of workers on production is preserved;
secondly, the planned norms or tasks for the production of products by a brigade (link), a section, a shop. Such indicators are advisable, in particular, for workers servicing flow and conveyor lines, machine systems, units and installations, where the performance indicators of each are not taken into account and individual production rates (standardized tasks) are not established;
in aunt, labor standards for time workers can be brought and taken into account in the form of the degree of implementation of technological parameters and modes: consumption rates of raw materials, materials and other production resources, schedules for certain types of work, etc. It is advisable to use such indicators in strictly regulated continuous production, as well as in many jobs performed by auxiliary workers. An important condition for the effective use of time wages for all categories of workers is the development of so-called standards for possible achievements at enterprises. They can be set on almost all indicators of production and economic activity of units, teams, workshops, sections, units, production facilities, etc. and brought to the attention of workers, the number of which is determined according to standards in the form of certain standardized tasks. In proportion to the degree of fulfillment of these tasks, tariff wages should be paid. It should also be borne in mind that the widespread use of time-based wages requires high organizational support (raw materials, materials, semi-finished products, tools, energy, transport, adjustment, repair, etc.) from the technical and production services of the enterprise. In the transition to market relations, the organization of collective wage systems, especially contract and rental, requires a very differentiated approach. This is due to the fact that in the years of the eleventh and twelfth five-year plans, a course was taken towards the intensified introduction of such forms of payment. In a number of cases, collective forms were introduced under administrative pressure, sometimes as a tribute to a fashionable trend. Not all enterprises have confirmed the vitality and efficiency of collective forms of remuneration, so there is no need to strive for their artificial preservation. In this regard, one should take into account the conditions that predetermine the feasibility and necessity of collective forms of organization and remuneration. They, in particular, are expedient where the association into a labor collective is technologically conditioned, that is, for the implementation of one technological complex, joint efforts of workers are required. And the final results of production are the direct result of the labor of these workers.
There are three main groups of works that meet these requirements. Firstly, work on joint maintenance of devices, units, large equipment, assembly and installation of large objects (products), as well as many heavy operations that cannot be performed by individuals. That is, such a technological sequence of individual operations of the general technological process, in which it is impossible to uniformly load workers during a shift only in their specialty due to the different labor intensity of certain types of work. Secondly, these are conveyor-type works, where the achievement of the final result requires from each employee a clear, well-coordinated, time-synchronized execution of his operation, and backlogs at workplaces (above-standard) are not allowed. Here, each uninterruptedly provides the front of work for others, the volume of work of each subsequent employee completely depends on the successful work of the previous one. The labor costs of each employee are reflected directly in the final results of production and can be measured by the number of finished products produced. Thirdly, it is work on maintenance and control over the course of the technological process. Such work cannot be determined by the indicators of the individual performance of individual workers, however, these workers have an impact on the quantitative output of products in excess of the established norms. Therefore, collective remuneration based on results is fully justified by combining the labor functions of workers, or by a complete division of labor.
The use of collective piece-rate wages in other jobs that are not included in these groups will lead to a loss of connection between remuneration and its result and, ultimately, to a weakening of the material interest of workers in the results of their labor.
SECTION 2
THE METHOD OF ANALYSIS OF THE LABOR FUND
Analysis of the use of funds for wages in each enterprise is of great importance. In the process, it is necessary to carry out systematic control over the use of the wages fund, to identify opportunities for saving funds due to an increase in labor productivity and a decrease in the labor intensity of products.
There are two approaches:
1. General analysis, which does not provide for the division of the wages fund into fixed and variable parts.
2. Analysis based on the division of the wage bill into constant and variable components.
To analyze wages, we will use the second approach, which allows us to conduct a more complete analysis and more accurately determine the ways and measures for the effective use of the wage bill.
The variable part of the payroll is the part that changes in proportion to the volume of production. These are the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to a share of the variable wage.
The variable part of the payroll, as shown in Fig. 2.1, depends on the volume of production, its structure, specific labor intensity and the level of average hourly wages.
 |
Rice. 2. Structural-logical model of the factorial system of the variable wage fund.
To determine the influence of these factors on the absolute and relative deviation in the wage bill, a number of calculations are made, according to the results of which it is possible to establish as a result of which changes have occurred and draw conclusions on the way out of the current situation.
You should also analyze the reasons for the change in the constant part of the wages fund, which does not change with an increase or decrease in production. It includes: the salary of time workers, employees, workers in kindergartens, clubs, sanatoriums, etc., as well as all types of additional payments. The wage fund of these categories of workers depends on their average number and average earnings for the corresponding period of time. The average annual salary of time workers, in addition, also depends on the number of days worked on average by one worker per year, the average duration of the work shift and the average hourly earnings.
According to fig. 2, the following models can be used for deterministic factor analysis of the absolute deviation in the time wage fund:
FOT = CHR GZP
where payroll is the payroll;
CHR - the average number of employees;
GZP - the average annual salary of one worker
FOT = CHR D DZP
where D is the number of days worked by one worker on average per year;
WPC is the average daily wage of a worker.
FOT = CHR D P CHZP
where P is the average duration of the shift;
NPW is the average hourly wage of one worker.
 |
Rice. 3 Deterministic factor system of the wage fund of time workers
To assess the effectiveness of the use of funds for labor remuneration, it is necessary to apply such indicators as the volume of production in current prices, revenue, the amount of gross, net, capital profit per hryvnia of wages, etc. ... The analysis can be deepened by detailing each factor in a given model.
As a result of the analysis, the main directions of the search for reserves for increasing the efficiency of using funds for labor remuneration become visible.
The absolute change in the wage fund DFZP abs is determined by comparing the actually used funds for wages of the FZP f with the planned wage fund of the FZP pl as a whole for the enterprise, production units and categories of workers:
The relative change in the wage fund DFZP rel is calculated as the difference between the actually accrued wages and the planned fund, adjusted for the rate of implementation of the production plan. It should be borne in mind that only the variable part of the payroll is adjusted. The variable part of the wage bill of the wage bill is the part of the wage bill that changes in proportion to the volume of production.
The relative change in the wage fund, taking into account the fulfillment of the production plan, can be determined by the formula
where FZP sk is the planned wage fund, adjusted by the coefficient of implementation of the plan for production;
FZP pl.per, FZP pl.post - respectively, the variable and constant amount of the planned salary fund;
K VP - the coefficient of implementation of the plan for the production of products.
The factor model used to analyze the variable part of the payroll is as follows:
where VVP total - the total volume of production, pcs;
UD i - the share of the i-th type of product in the volume of production (product structure);
UTE i - specific labor intensity of the i-th type of product, standard hours;
OT i - the level of hourly wages, UAH.
The factor model used to analyze the constant part of the payroll of time workers has the form
where H is the average number of workers, people;
D - the average number of working days worked by one worker per year (number of working days in a year), days;
T is the average number of hours worked per day by one worker (duration of the working day), hours;
ChZP - average hourly wages, UAH / h.
- revision of production standards;
- revision of prices;
- change of work categories;
- revision of tariff rates;
SECTION 3. ANALYSIS OF THE LABOR FUND OF THE ENTERPRISE No.1
3.1. Brief description of the enterprise and its technical and economic indicators
Today Enterprise No. 1 is a stable operating enterprise. Unique and high-performance equipment is produced here.
The clearest idea about the activities of the enterprise is given by the analysis of its main technical and economic indicators (Table 3.1).
Table 3.1
Technical and economic indicators of the enterprise
There is an increase in sales by UAH 400,000, which indicates the competitiveness of the products. This is confirmed by the growth in the share of exports in marketable products from 60 to 62%, including to non-CIS countries. At the same time, the growth in the volume of mechanical products by 10.3% occurs at a less significant pace.
The increase in the average monthly salary of 1 worker by 19.0% is due to the fact that with an increase in sales volumes, the average headcount decreases by 2%, which creates a certain reserve for increasing salaries by increasing productivity indicators. The growth in investment volumes by 89.2% indicates that the position of the enterprise is sufficiently stable to allocate funds for investment development.
It should be noted an increase in net profit by 5.7%, as well as, although not significant, a decrease in costs per 1 UAH of commercial products at full cost by 3.1%, which indicates an increase in the efficiency of the enterprise. The growth in profits is partly due to the expansion of the share of exports to non-CIS markets, where the level of prices for the company's products is higher. The tendency to expand the share of exports in commercial products, in turn, is the result of the use of an aggressive marketing strategy, as well as the result of constant work to improve the quality and competitiveness of manufactured products.
3.2 Analysis of the payroll
The use of labor resources must be considered in close connection with wages.
There is no generally accepted interpretation of wages in the economic literature. Here are some definitions of wages.
Wages are a part of the national income intended to meet the personal needs of workers, which is issued in cash according to the quantity and quality of work performed.
Wages are the monetary expression of the value and prices of labor, which are in the form of earnings paid by the owner of the enterprise to the employee for the work performed.
Wages are remuneration for work.
Wages are part of the costs of production and sale of products that are spent on remuneration of employees of the enterprise.
In accordance with Article 1 of the Law of Ukraine "On Remuneration" dated 03.24.1995, No. 108/95 - BP, “wages are remuneration calculated, as a rule, in cash, which, in accordance with the the body pays them to the employee for the work performed or the service rendered ”.
All workers' wages are divided into nominal and real.
Nominal wage is the amount of funds received by the employee for his work during the billing period (day, month, year).
Real wages are the amount of goods and services that can be purchased for nominal wages. In other words, real wages are the purchasing power of nominal wages. Real wages are closely related to nominal and prices of goods and services.
The amount of wages depends on the complexity and conditions of the work performed, the professional and business qualities of the employee, the results of his labor and the final results of the economic activity of the enterprise. The salary is regulated by taxes and there is no maximum salary limit.
By structure, wages include the following components:
- basic salary;
- additional wages;
- other incentive and compensation payments;
- participation in profits and payment in shares.
Basic salary is remuneration for work performed in accordance with established labor standards (time norms, production, service, job duties). The basic salary is set in the form of tariff rates and piece rates for workers and official salaries for managers, specialists, technical employees; interest or commission charges depending on the amount of income (profit) received from the sale of products (works, services), in cases where they are the basis of wages.
Additional wages are remuneration for work in excess of the established norms, for labor successes and special working conditions. The level of additional wages in most cases depends on the final results of the enterprise.
The additional wages fund includes:
1 Allowances and surcharges to tariff rates and official salaries:
- skilled workers employed in particularly responsible jobs, for their high skill;
- to the foremen from among the workers who are not released from their main work, for the leadership of the teams;
- personal allowances;
- for combining professions (positions), expanding service areas;
- for work in difficult, harmful conditions, for work in multi-shift and continuous production mode;
- managers, specialists, technical employees for high achievements in work.
2 Performance Awards:
- fulfillment and overfulfillment of production targets;
- fulfillment of one-piece assignments on time;
- increasing labor productivity;
- saving raw materials, materials, tools;
- reduction of equipment downtime.
3 Remuneration (percentage allowances) for the length of service and work experience.
4 Payment for work on weekends, holidays and overtime.
5 Payment of annual vacations, monetary compensation for unused vacation.
Other incentive and compensation payments include:
1 Payment for downtime is not the fault of the employee.
2 Performance-based remuneration for the year.
3 Rewards for discoveries, inventions and proposals for improvement.
4 Prizes for the creation, organization of production and the manufacture of new goods.
5 One-off incentives, such as incentives for anniversaries and anniversaries in kind and cash.
6 Amounts of labor and social benefits provided to employees by the enterprise:
- one-time assistance to employees who are retiring;
- additional payments and allowances to state pensions for working pensioners;
- the cost of vouchers for treatment and rest.
The amount of additional salary should not exceed 50% of the employee's basic salary.
The remuneration of each employee is regulated by taxes. In accordance with the Law of Ukraine "On Personal Income Tax", from January 1, 2004, a unified taxation rate for individuals was introduced at the rate of 13%.
A special place in the system of labor remuneration is occupied by the minimum wage - it is the statutory amount of wages for simple, unskilled labor, below which payment for the monthly, hourly rate of work performed by employees cannot be carried out. The first category of wage scales corresponds to the minimum wage level. More qualified labor (labor of higher grades) is paid on the basis of the tariff coefficients given in the tariff scales, determined by the ratio of the wage levels of this and the first category.
The wage fund, according to the current instructions of the statistics authorities, includes not only the wage fund, but also payments from social security funds and net profit remaining at the disposal of the enterprise.
The largest share in the composition of funds used for consumption is occupied by the wages fund, which is included in the cost of production.
Starting to analyze the use of the wages fund, which is included in the cost of production, first of all, we calculate the absolute and relative deviation of its actual value from the planned one.
In this regard, distinguish between absolute and relative changes in the wage fund.
Since the absolute deviation is determined without taking into account the degree of fulfillment of the production plan, it cannot be used to judge the savings or overspending of the wages fund.
The relative change in the wage fund is calculated as the difference between the actually accrued wages and the planned fund, adjusted for the rate of implementation of the production plan. It should be borne in mind that only the variable part of the payroll is adjusted. The variable part of the wage bill of the wage bill is the part of the wage bill that changes in proportion to the volume of production.
FZP lane include:
- wages of workers at piece rates;
- bonuses to workers and management personnel for production results;
- the amount of vacation pay corresponding to the share of the variable salary.
The constant part of the wage bill of the FZP post does not change with an increase or decrease in the volume of production.
FZP post includes:
- wages of workers at tariff rates;
- salaries of managers, specialists, technical employees on salaries;
- all types of surcharges;
- remuneration of workers in non-industrial production;
- the amount of vacation pay corresponding to the share of the permanent salary.
The most significant factor in the factorial model of the payroll is the level of hourly wages (per 1 man-hour) or average hourly wages, which depend on:
- the level of qualifications of employees;
- labor intensity (in the process of analysis, the possibility of reducing the labor intensity of products is considered);
- revision of production standards;
- revision of prices;
- change of work categories;
- revision of tariff rates;
- the volume of various additional payments and bonuses (additional payments for work experience, excess hours, downtime due to the fault of the enterprise).
In the process of analysis, we will consider in detail the composition of the wage fund in the context of categories of workers and types of wages. These data make it possible to judge the structure of the wage fund by categories of workers and types of payments. Table 3.2 shows the initial data for this type of analysis.
Let's define the absolute deviation of the payroll:
8,250,000 - 7,400,000 = 850,000 UAH.
The calculations show that there has been an increase in the general wages fund.
Table 3.2
Initial data for the analysis of the wage fund
| Payment type | Salary amount, thousand UAH | ||
| 2007 | 2008 | Deviation | |
| 1 | 2 | 3 | 4 |
1 Variable part of workers' wages 1.1 At piece rates 1.2 Performance awards |
|||
2 Fixed part of workers' wages 2.1 Time wages at tariff rates 2.2 Supplements |
|||
| 3 Total pay for workers without vacation pay (item 1 + item 2) | 6650 | 7430 | +780 |
4 Payment of vacations for workers 4.1 Related to the variable part 4.2 Permanent part |
|||
| 5 Remuneration of technical employees | 1 | 3 | +2 |
6 General payroll (item 3 + item 4 + item 5) Including: 6.1 - variable part (clause 1 + clause 4.1) 6.2 - constant part (clause 2 + clause 4.2 + clause 5) |
|||
7 Share in the general wage fund,%: - variable part - constant part |
|||
Consider an example of an analysis of the time wage fund for two adjacent years (Table 3.3).
Table 3.3
Initial data for the analysis of the time fund
wages
| Indicator | 2007 | 2008 | Deviation |
| 1 Average number of time workers (H), people | 55 | 60 | +5 |
2 The number of days worked by one workers on average per year (D), days |
200 | 205 | +5 |
| 3 Average duration of a work shift (T), h. | 7,5 | 8,0 | +0,5 |
| 4 Hourly wages fund, UAH t. | 1851 | 1973 | +122 |
| 5 Average annual wages of a time worker (HW), UAH t. (item 4: item 1) | |||
| 6 Average daily wages of a time worker (WW), UAH. (item 4: (item 1 · item 2)) | |||
| 7 Average hourly wages of a time worker (HWP), UAH. (item 4: (item 1 item 2 item 3)) |
The calculation of the influence of these factors can be made by the method of absolute differences:
= (60 - 55) * 200 * 7.5 * 22.44 = 168 300 UAH. - cost overruns of FZP.
60 * (205-200) * 7.5 * 22.44 = = 50490 UAH. - cost overruns of FZP.
60 * 205 * (8-7.5) * 22.44 = = 138006 UAH. - cost overruns of FZP.
60 * 205 * 8 * (20.05 - 22.44) = = -235176 UAH. - savings of the wage bill.
Balance check: ΔFZP = 1973-1851 = 122 t UAH.
ΔFZP = 168300 + 50490 + 138006 - 235176 = UAH 121620.
122 t UAH ≈ UAH 121.62 t - the calculation is correct.
From the analysis, we see that the savings in the wage fund by UAH 235,176. in 2008 compared to 2007 was only due to a decrease in the average hourly wages of workers. Other factors led to overspending of the payroll. The increase in the number of workers on average per year in 2008 by 5 people relative to 2007 led to an overspending of the wage bill by UAH 168,300. Due to the increase in the average duration of a work shift by 0.5 hours. The same factor that led to the overspending of the RFP by UAH 50,490. is an increase in the number of days worked by one worker on average per year by 1 day in 2008 compared to 2007. The combination of the influence of these factors led to a total cost overrun of the wages fund in 2008 compared to 2007 by UAH 121620.
CONCLUSION
The purpose of this course work is to analyze the wage fund of Enterprise No. 1 for 2007-2008 and develop methods for improving the remuneration systems and search for new forms of remuneration, which would have the best effect on the performance of the enterprise.
In the first and second sections, the issues of assessing wages as an economic category, its role in the life of society are considered, the basic principles of organizing labor remuneration at enterprises, as well as the types and forms of payment for wages, are considered.
In the third section, the characteristics of the studied enterprise and its subdivisions are given, an analysis of the forms and systems of remuneration is carried out, the structure of the wage fund for workers is considered, and an analysis of the use of the wage fund and average wages is carried out. The study was carried out using various methods of economic analysis.
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Pay analysis
The payroll fund (WF) includes the payroll and social payments 3: The payroll includes:
remuneration for hours worked, including: wages accrued at tariff rates, salaries and rates;
payment in kind;
bonuses and remuneration of a regular or periodic nature, regardless of the source of their payment;
additional payments and allowances: for the length of service; by district coefficients; for work in the North and in other regions with difficult natural and climatic conditions; for work in harmful or hazardous conditions and in difficult work; at night, on weekends and holidays and for overtime work;
time off payment; payment for education and training;
Commission remuneration; salary to full-time employees;
payment for special work breaks; payment of the difference in salaries during temporary substitution;
remuneration of part-time workers; freelance workers; for the performance of work under civil contracts, if payments for the work are made by the organization with individuals, and not with legal entities; salary for non-staff workers;
payment for unworked time, including: annual and additional vacations; additional vacations; grace hours for adolescents; study leave; for periods of training, advanced training and retraining; during the performance of state or public duties; saved during the period of involvement in agricultural work; amounts paid for non-worked time to employees who were forced to, at the initiative of the organization, who worked part-time; donor workers for the days of examination, blood donation and rest; downtime payment through no fault of the employee; during the forced absence.
one-time incentive payments, including: bonuses regardless of the sources of their payment; remuneration based on the results of work for the year; annual remuneration for seniority; material aid; additional payments when granting annual leave (in excess of normal vacation amounts in accordance with the law); monetary compensation for unused vacation; other one-time incentives, including the value of gifts.
payments for food, housing and fuel.
Inclusion in the payroll are not subject; amounts not related to wages; travel expenses; expenses paid in exchange for daily subsistence allowance; allowances for the mobile (traveling) nature of work; field contentment; allowances for the rotational work method; allowances for installation, commissioning and construction work; expenses when transferring to another area; some other payments. Accordingly, these payments are not subject to mandatory social insurance contributions.
The main stages of the analysis of wages:
analysis of the composition and dynamics of the wage fund and funds allocated for consumption;
analysis of the efficiency of using the wages fund and funds allocated for consumption, its factor analysis;
assessment of the effectiveness of using various forms and systems of remuneration, compensation package, personnel motivation system;
analysis of the social security of the team and indicators of social development.
At the first stage, they usually calculate the absolute and relative deviation of the actual value of the payroll from the planned one as a whole for the enterprise, production units and categories of workers. However, it should be borne in mind that the absolute deviation in itself does not characterize the use of payroll, since this indicator is determined without taking into account the degree of fulfillment of the production plan.
The relative deviation (ΔFZP rel) is calculated as the difference between the actually accrued amount of wages (FZP fact) and the planned fund, adjusted for the rate of implementation of the plan for the volume of work (K int). It should be borne in mind that only the variable part of the payroll (FZP per) is being adjusted. When calculating the relative deviation for the wage fund, you can use the so-called correction factor (K per), which reflects the share of the variable wage in the general fund. It shows what percentage of the percentage should increase the planned salary fund for each percentage of overfulfillment of the plan in terms of the volume of work:
ΔFZP rel = FZP fact - (FZP per * K int) + FZP post) =
FZP fact - (FZP fact * K lane * K vp + FZP * (1-K lane)) =
FZP * K lane (1-K int)
The second level of analysis can be a factor analysis of the variable part of the wages fund. The variable part of the wage bill depends on the cost of the work performed (W), its structure - the share of the i-th work in the total work (D i), the specific labor intensity (ti) and the level of average hourly wages (Z hour i). Its analysis can be carried out by the method of chain substitutions according to the model:
Then you should analyze the reasons for the change in the constant part of the wage fund (FZP post), which includes the salary of time workers (FZP pavr), as well as all types of additional payments (FZP additional). The wage fund of these categories of workers depends on their average number the level of qualifications (D j - the share of employees of the j-th qualification in the total number of employees), their average earnings for the corresponding period of time (salary wages). The average annual salary of time workers (wage wages), in addition, also depends on the number of days worked on average by one worker per year (D), the average duration of the work shift (T) and the average hourly earnings (wage hour).
For factor analysis of the constant part of the payroll, the following model can be used:
FZP post = FZP ref + FZP add = Σ H work * D j * D * Z hour j + Σ ADD j
Ego's goal is to identify the reasons for overspending (saving) the time wages fund.
When analyzing the use of payroll, it is important to study data on the average earnings of employees of an enterprise, its change, as well as on the factors that determine its level. Therefore, the subsequent analysis should be aimed at studying the reasons for the change in the average wage per employee (WG) by category and profession, as well as by the enterprise as a whole. It should be borne in mind that the average annual wage depends on the number of days worked by one worker per year, the duration of the work shift and the average hourly wage. The growth of the average hourly wage, in turn, depends on the level of qualifications of workers and the intensity of their work, revision of production rates and prices, changes in work grades and tariff rates, various additional payments and bonuses. In the process of analysis, it is necessary to study the implementation of the action plan to reduce the labor intensity of products, the timeliness of the revision of production rates and prices, the correctness of payment according to tariffs, the correct calculation of additional payments for work experience, overtime, downtime, etc.
It is also necessary to establish a correspondence between the growth rate of average wages and labor productivity. For expanded reproduction, profit and profitability, it is necessary to ensure that the growth rate of labor productivity (I pt = Per year report / Per year base) over the growth rate of its payment (I salary = salary year report / salary year base). If this principle is not observed, then there is an overspending of the wage fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit. The advancing coefficient (Kop) is equal to Kop = I pt / I zp.
To determine the amount of savings (-E) or overexpenditure (+ E) of the wage fund due to a change in the ratio between the growth rates of labor productivity and its payment, you can use the following formula: E = FZP report * (1-Kop)
In the context of inflation, when analyzing the growth index of average wages, it is necessary to take into account the growth index of prices for consumer goods and services (I c) for the analyzed period: I zp = salary year report / (salary year base * I c). This index shows the change in real wages, taking into account the purchasing power of cash payments.
An important component of the analysis of wages is the comparison of the average wages by categories of workers with the subsistence minimum or average wages in the region and the average wages of the corresponding category of workers in the labor market. Wages below the subsistence level are a violation of the legislation of the Russian Federation. Significant discrepancies in the level of remuneration with the supply on the labor market can lead to an outflow of personnel.
The analysis of the use of labor resources at the enterprise, the level of labor productivity must be considered in close connection with the efficiency of labor activity.
To assess the effectiveness of staff payment there, the dynamics of indicators is used:
These indicators significantly depend on the effectiveness of the remuneration system used in the organization. With the growth of labor productivity, real preconditions are created for raising the level of wages, while the funds for labor remuneration must be used in such a way that the growth rate of labor productivity outstrips the growth rate of its payment.
The following model can be used for factor analysis of salary performance:
, where
VP - the amount of work in current prices;
FZP - staff wages fund;
T is the number of hours worked;
ΣД and Д - the number of days worked, respectively, by all workers and one worker for the analyzed period;
CR - the average number of workers;
PPP - the average number of industrial and production personnel;
ЧВ - average hourly output of products;
P is the average length of the working day;
Ud - the proportion of workers in the total number of personnel;
GZP is the average annual salary of one employee.
Since not all payments in favor of employees are included in the payroll, which is taken into account in the cost of goods (works, services), it is necessary to conduct a structural analysis of all payments in favor of the personnel of the enterprise. For instance:
1. The wage fund in the cost of production: at piece rates; tariff rates and salaries; performance bonuses; additional payments for professional skills; additional payments for work at night, overtime, holidays; payment of annual and additional vacations; payment of preferential hours for adolescents, breaks in the work of nursing mothers; surcharges up to the average level; downtime payment; remuneration of part-time workers, etc.
2. Payments at the expense of net profit: remuneration for the results of work at the end of the year; material aid; one-time payments to pensioners; payment of vacations in excess of the established terms; student scholarships and tuition fees; repayment of loans to employees for the construction of housing; payment of vouchers for rest and treatment; payment of dividends on securities; payment for training or advanced training; etc.
3. Payments, of a social nature, from social insurance funds and the budgets of trade union committees: allowances for families raising children; Temporary disability benefits; the cost of trade union vouchers, etc.
In case of significant changes in the structure of payments, it is necessary to analyze the objectivity of the reasons for such a structural change.
For certain categories of workers, an analysis of the formation of their compensation package is carried out. When forming a compensation package, the forms of remuneration used and their effectiveness are considered; availability of additional medical and pension insurance, catering, travel provision, flexible working hours, the possibility of obtaining a low-interest loan or preferential vacation vouchers, internships in educational institutions, etc.
A high size of the compensation package can significantly reduce the profit of the enterprise and limit the opportunities for the development and renewal of production, however, failure to comply with the interests of employees when forming the compensation package can also have significant negative consequences, such as:
dismissal of the most highly qualified specialists
high staff turnover, leading to a decrease in labor productivity, higher recruitment and training costs;
gradual replacement of jobs with "average" cadres, lack of initiative and irresponsible employees;
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The analysis of payroll calculations and factors affecting the formation and change of the payroll showed that the labor resources of JSC Khlebozavod Snezhinsky were used more efficiently in 2009 compared to the previous period: labor productivity increased by 14.78 thousand . rub. in 2009 compared to 2007, the growth rate was 101.95%; the growth rate of wages outstrips the growth rate of labor productivity.
In the reporting year, there was a decrease in the number of working days. This happened as a result of an increase in absenteeism: due to regular and additional vacations for 15 days, due to illness for 24 days, with the permission of the administration for 10 days and absenteeism for 3 days. By reducing absenteeism due to illness, with the permission of the administration and absenteeism, it is possible to increase the number of working days by 42 or 336 hours, that is, the reserve for increasing the effective fund of time, which is equal to 336 hours.
Thus, the productivity of one worker can be increased by reducing absenteeism due to illness, with the permission of the administration and absenteeism.
The factors of increasing labor productivity recommended for JSC "Khlebozavod" Snezhinsky "" can be distinguished in three directions:
- 1) Factors creating conditions for the growth of labor productivity: improving the qualifications of workers, strengthening labor discipline, reducing staff turnover, etc.
- 2) Factors contributing to the growth of labor productivity: material and moral incentives, improvement of wages, the introduction of scientifically and technically sound labor standards, the introduction of progressive technology, etc.
- 3) Factors that directly determine the level of labor productivity at the enterprise: mechanization and automation of production processes, improvement of labor quality, elimination of downtime, elimination of defects, improvement of management and organization of labor, etc.
For JSC "Khlebozavod Snezhinsky", it is also important to improve the use of the wages fund. A positive trend in the use of the wage bill was a decrease in sick leave payments. This is associated with a decrease in the number of sick absences. Their reduction leads not only to an improvement in the use of the wage bill, but also to an increase in the average annual labor productivity of one worker.
An analysis of the absolute and relative deviation for the payroll showed that the payroll in 2009 compared to 2007 increased by 826.20 thousand rubles or 5.2%, but despite this, there is a saving in the payroll in 2009 compared to 2008 by 5.17%.
Studying the influence of the ratio of the growth rates of labor productivity and wages on the cost of production, we came to the conclusion that with this system of remuneration of JSC "Khlebozavod Snezhinsky", there is a decrease in the cost by 1.74% in 2009. This is a positive trend.
After analyzing the efficiency of the use of funds for labor remuneration, we determined that in 2009, compared to 2007, the volume of commercial products and the wages fund increased, however, if we study not only absolute deviations, but also the percentage of deviations, we will see, for example , that compared to 2007, the volume of production increased by 3.61, and the amount of funds for wages increased by 0.35%. This led to an increase in the efficiency of the use of these funds, expressed in an increase in the return on the wage fund by 0.22 kopecks. (or 3.3%).
Thus, the entire increase in marketable output was achieved due to the intensive factor. The management of Snezhinsky Khlebozavod OJSC was offered additional measures to increase the efficiency of the use of funds for labor remuneration, such as:
- -optimization of the personnel structure;
- - elimination of unproductive payments;
- -improvement of the organization and stimulation of labor, the introduction of progressive forms of remuneration and participation in profits;
- -increase in labor productivity;
- -optimal market tactics, for example, the conclusion of more profitable contracts, marketing flexible and adapted to modern market conditions.
The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has only an inherent set of indicators for assessing business productivity, but at the same time, we can talk about several groups of indicators that are typical, common for most companies and form the basis for analyzing the compensation system.
The first group is indicators related to the volume of the employed labor force and the employment of personnel.
First indicator: payroll structure (payroll)... Important here:
- the ratio of the constant and variable parts of the payroll;
- the percentage of costs allocated to ensuring social benefits for employees, compared with the total compensation for performance;
- determination of the named ratios for production personnel, specialists, managers and top management;
- the share of the payroll that is used to pay for overtime work. If the percentage of overtime work at the enterprise consistently exceeds the level of 5-7%, then it is necessary to plan and conduct a special study of the causes of this phenomenon, to identify the main trends.
It is very important to track the dynamics of changes in all these indicators over three to five years, especially in correlation with the strategic objectives of the enterprise.
The second indicator: the ratio between the size of the payroll for permanent personnel and payroll for employees of third-party organizations performing a number of business functions under work contracts and / or outsourced. Analyzing the existing ratio, it is important to get answers to the following questions:
- Does the involvement of third-party organizations allow you to ensure the quality of work, which consistently exceeds the quality of "internal" performers?
- Does hiring outside employees save internal resources (what and in what proportions)?
The third indicator is called “contingent worker”. To a certain extent, it generally reflects data on the two previous indicators. This indicator monitors and measures the use of extra work time (overtime, part-time work, and replacement work due to sick leave or absenteeism). The quantitative expression of the "conditional employee" indicator is obtained by dividing all working hours paid for the reporting month (except for those that are paid double in accordance with the current legislation) by the average number of working hours in the reporting month. For example, if the payroll of the enterprise is 500 people, and the resulting indicator "conditional worker" is 600 people, the management has something to think about!
In our practice of working with a manufacturing enterprise, for which the “conditional worker” indicator exceeded the actual number of employed personnel by 80 people, it was important to identify the reasons for the additional costs of working time and the “place of their application”. Through careful analysis of all cost streams for wages, we found that the lion's share of these costs is related to the payment of production workers who were hired on probation, "tried" as apprentices and, for a number of reasons, quit before even a month. Not without interest from production managers was the fact that payments of this kind in the payroll structure of a production unit made up almost 19% (for the period under study).
The indicator "conditional worker" helps to visually assess how purposefully (towards achieving corporate goals) one or another component of the payroll "works".
The second group of indicators is associated with the assessment of the value of labor resources in relation to the value of the goods produced by them and the benefits received for the enterprise.
The first indicator: the share of wages (total compensation payments) in the cost of goods / services produced, as well as the dynamics of this indicator in comparison with data on other enterprises in the industry. The fact is that in the interpretation of this indicator, the industry affiliation of the business is of decisive importance. Companies engaged in the service sector spend on compensation payments, as a rule, about 40% of all investments in the production of services, and companies in the high-tech sector - often more than 40%. At the same time, for industrial enterprises, this indicator is considered acceptable within 10-15% of costs, and enterprises associated with the use of expensive raw materials tend to "keep" this indicator even below this norm.
For a specific company, it is important to analyze the share of personnel costs in the cost of products / services. Firstly, it is an important condition for ensuring competitiveness. And secondly, if a compensation company seeks to establish partnerships with employees, it will inevitably opt for more productive personnel who can provide savings and high-performance use of other resources (finance, raw materials, time, information). That is, the compensation policy must be linked to strategic objectives and to recruitment and training policies, otherwise it will be difficult to retain high-paid workers.
The second indicator: labor productivity, determined in calculating the share of gross product and / or gross profit, which falls on one worker. Let's detail this indicator.
In the first case, the indicator “labor productivity per employee as a share of gross product” is applicable to manufacturing companies. It can be defined in terms of hourly / shift / daily / weekly / monthly time period.
The cost of labor at a certain labor productivity can be controlled by tracking the following ratio: how much the growth rate of labor productivity is ahead of the growth rate of wages (or lags behind). The generally accepted norm is a tendency in which labor productivity is growing at an outstripping pace, and an increase in wage payments is the result of a number of systemic compensation decisions.
In the second case, the indicator "labor productivity per worker as a share of gross profit" can be analyzed in comparison with such control data in the field of compensation as:
- the base rate of the lowest rank on which the entire hierarchical salary system is based;
- maximum base rate according to the tariff scale;
- dynamics of profitability per employee;
- principles of payment of senior officials.
Third indicator: value added per employee of the enterprise... This indicator began to be actively used literally in recent years. Its use presupposes the presence of a methodology that makes it possible to objectively determine the contribution of all - and each of the divisions involved in the production of a product / service.
The idea underlying this indicator is that business performance is made up of a chain of business processes represented by the work of both producing and supporting divisions. It is rather difficult to estimate, or rather “measure”, the participation of these departments in the creation of the final value.
At the same time, the use of the “added value” indicator allows us to translate the discussion “who is in charge and makes a profit ...” into the plane of matching the contribution that a particular unit makes to the realized value of the product / service and the share of compensation payments that the unit receives.
The third group of indicators is associated with the assessment of the stability of the employed personnel and the quality of intra-organizational rotations.
First indicator: staff turnover, understood as the percentage of employees who terminated the employment contract with the enterprise on their own initiative, in relation to the number of those who worked during the reporting period.
Personnel turnover is one of the integral indicators showing the state of all personnel management processes. At the same time, a detailed analysis of the reasons for dismissal makes it possible to identify those that are associated with problems in wages. Significant information for managers is also provided by tracking the further actions of dismissed workers in the labor market: in which companies they get jobs, what professional expectations they fulfill (or do not realize), what compensation systems are used by competing companies that attract these personnel.
Second indicator: focus and quality of intra-organizational rotations, namely:
- the rate of filling vacancies by “internal” candidates;
- the level of posts for which these rotations are carried out;
- the index of adaptation of these employees to new positions.
The third indicator: a comparison of the total investments made in the promotion of their employees, the implementation of their career plans within the company, with the potential costs of attracting external personnel and their training during the adaptation period.
Fourth group of indicators, allowing you to analyze the current compensation system of the company "as it is now" refers to the management of the remuneration system. Many professionals in the field of remuneration are of the view that it is the management of the remuneration system that is a key factor in its success and the impact that compensation has on performance. By looking closely at how the compensation system is managed, we can identify the most pressing challenges, as well as identify the “problem” areas that need to be redesigned first.
The first indicator: the frequency and procedure for making changes to the remuneration system. It is important to find out here:
- when and by whom the analysis was carried out prior to the changes;
- whether complex changes were made to the entire system, including its basic principles, or only local ones;
- how the effectiveness of the innovations was measured.
The second indicator: which positions - within which grades (ranks), if the company has implemented a grading system - have “shadow ranges”, that is, where do the officially established salary ranges actually expand? What are the reasons for such phenomena, how are they justified?
The general rule is the following: the more exceptions, the less stable the compensation system as a whole. But at the same time, it should be remembered that exceptions to the rules may mean that the structure of the company's work includes unique types of activities (positions) that are key for this organization. Specialists of the required qualifications with the necessary competencies can rarely be found in the labor market; it is often possible to retain them (or attract) precisely by increasing the proposed salary. But in order not to “break” the entire system due to the necessary exceptions, the leadership in such cases goes to the formation of a “shadow range” of the official salary for these specific positions.
The third indicator: the number of employees whose salaries have reached the maximum of the corresponding ranges (“forks”) of salaries, as well as the positioning of these employees in the hierarchy of positions.
This indicator may indicate both that the employees employed in certain positions (types of work) are highly qualified, and that the salary "forks" are formed in such a way that they do not adequately differentiate the pay of employees depending on the quality and effectiveness of their labor. In the latter case, the salary system needs to be revised.
The fourth indicator: the difference in salaries and total payments between the most successful and effective employees and the "average". This indicator makes it possible to understand how the difference in their wages was obtained: due to a fixed, variable part, or various kinds of allowances. In fact, this figure shows how successfully the company coped with the questions "what are we paying for?" and “what are we encouraging?” discussed earlier.
Fifth indicator: principles of organizing communications on remuneration issues and current practice in this area.
To successfully implement a new - redesigned - remuneration system in a company, it is important to understand who initiates information campaigns (if any)? How are corporate media and other available information resources used? What kind of participation do managers of different levels take in the discussion, development and implementation of the remuneration system in the company? Are there mechanisms and ways to deal with wage appeals? To what extent are these mechanisms effective and formalized: are there permanent committees authorized to consider issues of compensation policy, what is their composition and authority in the company?
We talked about indicators that can be attributed to intra-organizational "filters" that make it possible to sift through an array of information, find answers to questions, consider situations that constantly arise in connection with the functioning of the compensation system. These "filters" draw the attention of specialists and managers to the inside of the system, allow them to think over the existing mechanisms in the field of remuneration and find resources for its optimization.
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Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system of the organization, as it is associated with the calculation of amounts for wages - the main and main source of life for the employees of the organization.
Employees are hired at the enterprise in accordance with the Labor Code and the collective agreement. Admission is formalized by an order (decree) on the employment of an employee (Appendix No. 4), which contains the surname and initials of the employee, the position for which he is accepted, salary and probationary period. In the personnel department, a personal card is created for the employee (Appendix No. 5), in which information about the employee is entered: his personal data, education, family composition, work experience, address of residence, information about vacations and incentives, etc. The personal card is signed by the personnel employee service and the employee himself. Within a month, the employee is filled out with the time sheet T-13 (Appendix No. 6). The salary is charged to the personal account (T-54), it is filled in for each employee, the necessary information is indicated in it. The personal account is filled in during the year, it reflects on a monthly basis all types of charges and deductions that have been made.
To pay employees, the institution uses a floating salary system, the salaries of employees are determined and approved on a monthly basis depending on the revenue and financial result, at the same time there are employees whose wages are paid from the budget (state employees).
The amounts of deductions for social and medical insurance, in the pension fund, are made at a certain percentage of the accrued salary (30.0%).
In the event of dismissal for an employee, an order (order) is drawn up to terminate the employment agreement (contract) with the employee. Based on the order to terminate the employment contract, the accounting department settles with the employee.
The most important element of the production process is labor. The results of the economic activity of the enterprise largely depend on the supply of labor, the degree and efficiency of its use. In recent years, there has been a significant decrease in the number of the working-age population employed in the production process. In these conditions, an increase in production volumes should occur due to an increase in labor productivity. At the same time, one cannot limit oneself to reporting materials on the fulfillment of the labor plan; it is necessary to analyze the growth of productivity in terms of the factors that form it, to identify and use all available reserves.
To ensure the normal operation and further development of the enterprise, it is necessary to know what kind of labor resources we have and how these resources are used in the production process.
Consider the dynamics of labor resources at JSC "TZ" Revtrud "in table 8.
Dynamics of labor resources in JSC "TZ" Revtrud "
Table 8
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Deviation |
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Absolute, people |
Relative,% |
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Workers | |||||
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Auxiliary workers | |||||
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Basic time workers | |||||
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Total workers | |||||
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Leaders | |||||
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Specialists | |||||
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Technical performers | |||||
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Total employees | |||||
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Total industrial production personnel | |||||
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Non-industrial group | |||||
Analyzing the table, we can conclude that in 2012 the total number of personnel decreased compared to 2011 by 106 people, i.e. by 3%. The main reason for the decrease in the number of employees is the reduction of employees. The analysis showed that during the study period the number of both workers and employees decreased.
The composition of employees is constantly changing. This movement of labor is characterized by a system of indicators. The level of traffic intensity of workers is characterized by the coefficients of turnover for the admission and departure of workers, the coefficient of the constancy of the composition of the enterprise. It should be noted that the characterization of the movement of workers on the basis of coefficients does not yet reveal the reasons for the retirement. Therefore, it is necessary to use the employee turnover rate.
Draw up supporting table 9 and calculate the labor turnover rates.
Indicators of labor turnover in JSC "TZ" Revtrud "
Table 9
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Indicator |
Deviation,% |
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Average number of employees, people | |||
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Number of hired personnel, people | |||
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Number of employees who quit, people | |||
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Number of people who quit voluntarily and for violation of labor discipline, people | |||
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Number of employees who have worked all year, people | |||
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The turnover rate for the hiring of workers | |||
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Turnover rate for worker retirement | |||
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The coefficient of constancy of the composition of the enterprise | |||
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Employee turnover rate |
The analysis shows that staff turnover in 2012 compared to 2011 increased by 0.8%. In 2012, 767 people were dismissed, and in 2011 - 608 people.
For gross violations of discipline - appearing at work drunk and absenteeism, 64 people were dismissed in 2012.
Employees with work experience at the plant up to 3 years, 462 people were dismissed. 279 young workers under the age of 30 were laid off, which is 36% of all those laid off in 2012.
Due to the reduction in the number of personnel, the hiring of new employees was suspended, which affected the turnover rate for the hiring of workers. Compared to 2011, it was only 62.4%. And the coefficient of constancy of the composition of the enterprise in 2012 increased by 2.7%.
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