Introduction

grade salary work

The traditional system of material compensation involves the division of the monetary remuneration of employees into a constant (base salary) and a variable (premiums, bonuses) parts. At the same time, the base salary is a guaranteed remuneration to the employee for the performance of a strictly established range of job duties at a certain workplace, with a certain level of performance and in accordance with the rules and standards adopted by the company. If the salary is also related to the level of qualification required at a given workplace, and the growth of the employee's qualification entails an increase in his salary within one position, then the fixed part wages begins to work and as an incentive for the development of the employee, increasing the level of his professionalism.

Currently, traditional forms of remuneration are considered ineffective, which makes Russian companies improve the system of remuneration by developing a fair form of incentives for employees to achieve the goals of the organization. But practice shows that not all wage systems meet the expectations of employees and poorly motivate them to devote more of their energy to the prosperity of the company.

To motivate staff, it is necessary to focus on two main tasks: stabilizing the moral and psychological climate in the team and changing the system of material motivation. The development of a remuneration system that takes into account all the necessary requirements is not an easy and resource-intensive task.

The changed relationship between the employer and employees also contributes to its implementation. Employees are becoming more aware of the employer's problems in maintaining the enterprise, since otherwise they will face layoffs, i.e. loss of their source of income. This means that in the conditions of overcoming the crisis, the employee has to remember the need to balance the interests of both parties to the employment contract and understand that he can no longer dictate terms, but on the contrary, he will have to make significant concessions. At this stage, the employee came to understand the need to observe the common interests of labor relations with the employer. The new effective remuneration system should be wider and to a greater extent tie it to the financial and economic achievements of the company, and therefore to the performance of a particular employee.

Too rigid system of remuneration, which is used by the employer, in the near future can lead to negative consequences.

For several years, domestic companies have been actively implementing a position evaluation system - grading - in order to effectively calculate salaries for employees.

The purpose of the study is to develop a system of individual salaries based on grading.

1. Grading as a method of improving the wage system at the enterprise

.1 Grading: goals, concept and essence

Grading is a system of procedures for evaluating and ranking positions, as a result of which they are distributed into groups (grades) in accordance with their value to the company.

The essence of grading is simple: all company positions are evaluated according to a number of criteria, such as the level of responsibility, qualification requirements, impact on financial results, etc., depending on the specifics of the company's business. As a result, a system of functional and job levels is created, where the positions are arranged in a hierarchy in accordance with their value to the business. The “fork” of payment and the amount of social guarantees and benefits are tied to the grade. Thus, the remuneration of employees becomes not only transparent and fair, but, which is very important, manageable.

The grading system came to us from the USA, where in the early 60s of the last century, Edward N. Hay developed a methodology for evaluating positions of various professional profiles based on universal criteria. Since then, the grading system has successfully established itself in the West and today is considered the best basis for a transparent and manageable wage system.

In Russia, the grading system has replaced the Soviet-era pay scale, which proved too clumsy and outdated for booming and rapidly changing businesses. The main bottlenecks of the Soviet tariff scale were the opaque internal logic, the rigidity of the hierarchical structure. Often, when using the pay scale, it was necessary to formally name the position, for example, “an engineer of such and such a category,” only in order to establish the appropriate salary. This problem is solved by the grading system. It allows you to flexibly build a scheme of job levels, taking into account not only qualifications and experience, but also other equally significant factors, such as the level of managerial and financial responsibility, the complexity of decisions made, and others. Thus, in the grading system, each position finds its place in the "table of ranks" and receives an appropriate assessment in the form of a "fork" of salary. A highly qualified expert who "closes" a responsible section of the business process may have a higher grade than the head of a department in a non-core area of ​​the company's activities. This provides employees with not only managerial, but also professional career, which is certainly important for those who work in large and medium-sized businesses.

At the same time, the experience of implementing the grading system in Russian companies has also shown the weaknesses of this system. Grading is a rather cumbersome and time-consuming procedure, and it also requires the involvement of external consultants. Grading carried out on its own is often subjective: it is not so much the positions that are evaluated, but the people who occupy them, when each manager tries to “knock out” higher grades for himself and his unit.

Grading goals (why do companies introduce job grading? This is done in order to):

establish the objective value of each employee for the company;

increase transparency of career prospects for employees;

· increase the efficiency of using the wage fund from 10 to 50%;

Qualitatively assess the current staff;

attract the attention of potential candidates in the labor market.

Grading allows you to systematize all positions in the company, set upper and lower wage limits for each level (grade) and create a payroll tool. After grading, each employee can see the connection between his work and the company's income.

The first step in grading (the first task) is to compare the positions according to the given parameters, or, in other words, in the same coordinate system, and rank the jobs according to their importance to the organization.

In proportion to the points received, you can determine the amount of the base remuneration for each position, starting from the position with the minimum weight or the work that is most significant or massive for the organization (marker or reference position). To do this, we must turn to the market: how is our “minimum” or benchmark position paid there? Having found out this, you can proportionally calculate the salaries for other employees.

There may or may not be clear boundaries between scales. This is not so much a mathematical as an organizational problem: after all, it is often necessary to solve the problems of increasing the prestige of a certain employee in an organization or choosing a “horizontal” promotion within a grade - i.e. salary increase. In addition, just intersecting grade boundaries make it possible to realize the so-called horizontal career: an employee can be moved to another grade (raise) without increasing salary.

The second task that the grading method solves is pricing (determining salaries) based on the significance of a particular job or position for the organization. It allows you to pay not only the market value of the employee, but also the value of his work for the company. We must not forget that billing is both a career tool and a way to plan costs and the number of staff in a company.

Since grades combine positions similar in content and different in hierarchical level, this makes it possible to “tie” different levels of additional material and non-material (non-monetary) incentives to different grades, for example, differences in the volume and content of social packages, benefits for different categories of employees and etc.

The third task solved by grading is motivation. For employees, this will be career motivation; for job candidates, it will be attraction motivation.

Grading technologies are different, but have some common features.

Distribution of positions by importance for the organization.

Definition of grades.

Assignment to positions of certain salaries - tariffs.

The study of the market level of wages.

Analysis and correction of inconsistencies.

The essence of grading is to compare the internal significance of positions for the organization (intrinsic value) with their significance in the market (external value). Therefore, grading begins with a study of positions within the organization. The goal is to distribute positions according to their importance to the company. To do this, two types of procedures are used - analytical and non-analytical:

Expert evaluation, classification or paired comparison method, in which positions are ranked “as a whole”, without breaking down into component parts (non-analytical methods);

Comparison of "weights" of positions: works are evaluated "in parts" (compensated factors) within the framework of special procedures: scoring, factorial method, etc. (analytical methods).

The non-analytical approach is ideographic - the data obtained with its help are incomparable, and the rank scale is ordinal: the distance between posts cannot be expressed in numerical form.

The most objective and accurate analytical approach. It is more time-consuming and requires special qualifications of developers, a large amount of data and a significant investment of time to set up the tool.

1.2 Development of a system of individual salaries for personnel of enterprises based on grading

To date, the grading system is the best and only justified system for calculating official salaries based on the point-factor method and matrix-mathematical models. The author of this technique is an American scientist Edward Hay. Therefore, it is often jokingly called the “hey salary meter”.

The growing popularity and demand for grading methods is due to the fact that they have stood the test of time.

First, let's define what is what. Grading (from English grading) - classification, sorting, ordering. Grading is the positioning of positions, that is, their distribution in the hierarchical structure of the enterprise in accordance with the value of this position for the enterprise.

It is very difficult to find such a universal method of remuneration that would take into account the interests of both the employer and the employee. The enterprise always tries to pay taking into account its goals, but just enough so that the employee does not leave, and the latter, in turn, seeks to receive as much as possible. It is the grading system that allows you to “link” wages and business logic, as well as untie the knot of problems associated with staff motivation.

To date, the following grading systems and their modifications are being introduced into practice, depending on the degree of complexity.

The first degree of complexity is a system for ranking positions according to degrees of complexity. It does not require mathematical calculations and can be implemented by top managers of the company after their preliminary preparation. It has nothing to do with the original version of the grading system. But some consultants are massively implementing it in Russian and Ukrainian small and medium-sized businesses.

The second degree of complexity is Edward Hay's system, which is really based on point factor methods. But this is not an original version, but a grading system that American consulting companies have modified for the CIS market. We will present its version (with some simplifications for easier perception) in this publication further. Approximately this option can be implemented in firms with a small staff.

The third and fourth degrees of complexity are real original grading systems, which, despite their copyright protection, have found their way to the markets of Russia and Ukraine. These systems are based not only on the point-factor method, but also on the correct, complex mathematical calculations of weight, step, matrices, profile-guide tables, graphs, and most importantly, on the exact and consistent observance of the stages of the methodology.

These methods are very labor intensive. Their implementation stretches over a period of 6 months to one year and is accompanied by a large amount of workflow and accompanying recommendations. Therefore, an external consultant is indispensable here.

The introduction of this remuneration system makes the company competitive in the domestic and foreign markets, as the company's "transparency" for investors increases and, accordingly, capitalization increases.

In addition, by introducing a grading system, an enterprise can position itself as a serious player in the global labor market and attract top managers, as well as highly qualified specialists from all over the world, to work or cooperate.

The grading system evaluates all types of jobs, making it an extremely valuable tool in shaping the pay structure. The criterion for evaluating positions is the level of influence of the position of the position on the company as a whole and the type of impact on the final result.

Many pay professionals may get the impression that grading is analogous to the tariff system. Undoubtedly, there are similarities. After all, both the pay scale and grades represent a hierarchical structure of positions, where salaries are built on an accrual basis. But there are also significant differences (Table 1).

Table 1.1. Differences between the tariff system and grades

Tariff systems	Grading systems
1. Built on the basis of an assessment of professional knowledge, skills and work experience	1. Provides for a wider range of criteria, including such position evaluation indicators as: - management; - communications; - responsibility; - the complexity of the work; - independence; - cost of error and others
2. Positions are lined up on an increasing basis	2. Grading allows the intersection of parts of two nearby grades. As a result, a worker or foreman of a lower grade, due to his professionalism, can have a higher official salary than, for example, a labor protection specialist who is in the grade of a nearby higher order.
3. The hierarchical structure of the pay scale is based on the minimum wage multiplied by the coefficients (inter-rank, inter-industry, inter-job and inter-skill)	3. The grading structure is built only on the weight of the position, which is calculated in points
4. All positions are lined up according to a strict increase in the vertical (from worker to manager)	4. Positions are placed only on the principle of importance for the company

So, for example, at an enterprise that is engaged in intellectual developments, after the managers there will be a grade of IT personnel as the main earning and profitable, and only then a grade of employees (lawyers, managers, etc.) will be placed.

For which enterprises is the grading system suitable?

First of all, this system is convenient for large and medium-sized enterprises, because, unlike vertical career building, it allows you to build a career horizontally, within your own level. For example, an increase in workers' qualifications and education will affect the level of payment, since the weight of the knowledge factor will increase, and wages will increase, despite the fact that the employee will remain in his position. In addition, in large enterprises there are a large number of positions, which creates many problems. Therefore, in the previously used systems for determining official salaries, it was necessary to formally name positions in order to somehow place them in a hierarchical vertical. This problem is solved by the grading system.

1.3 Development and implementation of the grading system

The development of the grading system includes the following steps.

) Preparation for evaluation, selection of factors. Establishment of a circle of employees who will be directly involved in the development of the system. To avoid evaluating positions according to a point system, based on the fact that “just such a person”, the optimal ratio is five employees of the enterprise and two external consultants. The key factors are selected by the method of expert assessment and ranked according to the degree of importance, significance for the organization (table).

Table.1.2. Key factors and their weight

) Describing factors by impact levels and adjusting for differences between levels within each factor. The following table describes one of the factors, such as the level of responsibility.

Table. 1.3. Responsibility Factor

	Level of responsibility
	Responsibility only for their work, there is no responsibility for the financial result of their activities.
	Responsibility for the financial result of individual actions under the control of the immediate supervisor.
	Responsibility for the financial results of regular activities within the framework of functional duties.
	Development of decisions that affect the financial result of a group or division, coordination of decisions with the head.
	Full responsibility for the financial results of the department, for material values, organizational expenses within the budget of the department.
	Full responsibility for the financial and other results of the whole area of ​​work (group of departments).

) Development of a point factor scale. The maximum score for evaluation is 500 points. To determine the maximum score for each factor, 500 points are multiplied by the weight of that factor and divided by 100%. Next, the interval on the level scale is set. All obtained calculations are entered into the score-factor matrix (the following table).

Table.1.4. Score-factor matrix for determining grades

		Maximum score	Points by levels
Level of responsibility
Tension and conditions
Contribution to achievements
Knowledge and skills
Required education
Number of subordinates

) Based on the selected evaluation factors and determining their weight, all positions in the company are evaluated. Evaluation of positions is carried out jointly with experts using pre-prepared documents:

description organizational structure with job descriptions;

description of the score-factor matrix by levels.

The scores obtained for various factors are summed up, on the basis of which the final result of the position evaluation is obtained.

Table.1.5. The results of the evaluation of the position "Metrology Engineer"

Level of responsibility
Tension and working conditions
Contribution to the achievement of the organization's goals
Knowledge and skills
Required education
Number of subordinates

For each position, such a table is compiled. Further, a generalized table is compiled for all positions.

Table. 1.6. Evaluation results for all positions

Position	Factor score						Sum of points
Director
Referent
Chief Accountant
Accountant
Metrology engineer
Head of the Marketing Department
Operator

The result of such an assessment is the alignment of all positions in the hierarchy from the maximum number of points equal to 500 to the minimum - 54 points.

) The number of grades in the company is determined by dividing the maximum number of points by the minimum, in our case the result will be 9 grades. The same grade includes positions that are close and equal in importance and value of the contribution to the organization based on the score-factor assessment.

) Establishing ranges of official salaries included in each grade is carried out using intervals of ratio coefficients (a coefficient of 30% is used). The intervals (ranges) of the values ​​of the pay ratio coefficients reflect individual differences in the labor contribution of an employee of each qualification group, i.e. rules for determining the quantitative values ​​of coefficients for qualification groups. The flexibility of the coefficients within the range established for a certain grade creates additional opportunities for building career growth for employees under conditions of limited opportunities for career advancement in the organization. Let's form the coefficients of ratios and grades in the table.

Table. 1.7. Ratio coefficients

	Number of points				Bandwidth

) Further, the intervals of the coefficients are translated into the "fork" of official salaries by multiplying the minimum and maximum coefficients in the "fork" by the minimum wage established at the enterprise of 12.5 thousand rubles. The result is a "fork" of official salaries in the table.

Table. 1.8. Salary matrix, rub.

	Minimum salary	Average salary	Maximum salary

When establishing a “fork” of salaries for each grade, enterprises are often guided by market salaries. Various approaches are used for this:

the lower value of the official salary - at the level of the average market value, the upper value - exceeds it, for example, by 30%;

the average value of the official salary is at the level of the average market value, the maximum one exceeds it by 15-30%, the minimum one is lower than the average by 15-30%, etc.

Indeed, in order to develop a competitive compensation policy, it is necessary to take into account the market values ​​of wages and official salaries of specialists of the relevant professional groups. But no less important is the provision of objective inter-job ratios of official salaries. Orientation only to the market values ​​of wages can lead to a violation of internal justice in the establishment of official salaries. In this case, the value of the position will be determined solely by the labor market situation without taking into account the internal needs of the enterprise, its specifics, which can lead to workers feeling unfair in wages with all possible consequences.

In fact, in order to prevent the growth of the wage fund, it is necessary to revise all stages of the formation of the matrix several times in order to ensure that the remuneration of employees corresponds to the average market value and does not lead to an increase in the wage fund.

The salary forks of the previous grade overlap with the salary forks of the next grade, i.e. the salary of a specialist with a high level of professionalism may be higher than the salary of a manager with little experience in this position.

This way of building a billing system is a good tool for securing specialists in an organization. Employees have an incentive to develop in their profession in their position, specialization increases, the knowledge of employees becomes narrow, but deeper.

An increase in salary within one grade can be associated with the professional growth of an employee, which will be determined based on the results of an annual or semi-annual assessment of an employee in terms of competencies, subject to its effectiveness. In this case, competencies are developed, and the required level of their expression is established for different categories of salaries within the same grade.

The practitioners of this system suggest revising the salaries under the proposed system once a year in order to adjust salaries in time in accordance with changes in the market situation.

Grading is a way to optimize the allocation of an organization's resources.

It allows you to link the system of bonuses and distribution of social benefits; helps to calculate the correspondence of salary expectations to labor market dynamics; allows you to streamline wages (the principle of internal justice, which is the basis of the system, allows you to avoid the spread of salaries within the organization); increases manageability (since each employee begins to understand that his income directly depends on the assessment of his position); increases the transparency of the company for investors (due to the standardization of the management system) and, accordingly, increase its capitalization (value).

Grading is the positioning of positions, their distribution in the hierarchical structure of the organization in accordance with the value of this position for the enterprise and with the size and salary structure determined for each group. However, the use of the grading system not only contributes to the optimization of the wage fund of employees, but also requires resources to maintain. The main problem of the organization is to assess the ratio of the cost of implementation and the expected financial return.

2. Analysis of the wage system

2.1 General characteristics of the enterprise PKF Stroymontazh LLC

PKF Stroymontazh LLC is an independent business entity with the rights of a legal entity.

Full name of the enterprise: Limited Liability Company "Production and commercial firm Stroymontazh"

PKF Stroymontazh LLC is located at Chelyabinsk, st. Stalevarov, 5.

Organizationally legal form enterprises - a limited liability company.

Firms formed on the basis of a limited liability company are production and other commercial organizations created by agreement between legal entities and citizens by combining their contributions in order to carry out economic activity and earning income. Such companies are legal

Members of a limited liability company bear material liability within the limits of their contributions.

The company has a company name, which indicates the type and subject of its activities.

Companies may enter into agreements on their own behalf, acquire property and personal non-property rights and bear obligations, be plaintiffs and defendants in arbitration, court, arbitration court. A company may consist of two or more members. These may include enterprises, institutions, organizations, government bodies as well as citizens.

The Company may establish branches acting as its separate subdivisions and open representative offices on the territory of Russia. At the same time, branches and representative offices do not enjoy the status of a legal entity. At the same time, a company may have subsidiary and dependent economic structures with the rights of a legal entity.

Limited Liability Company "PKF Stroymontazh" is an independent business entity with the rights of a legal entity. LLC "PKF Stroymontazh" carries out the purchase, movement, storage and sale of goods, the provision of services, as well as other types of economic activities not prohibited by law and provided for by its charter.

The main activities of the company: construction and installation of gas pipelines, water pipelines, sewerage from polyethylene and steel pipes. Services in welding of polyethylene pipelines.

To carry out the main function, PKF Stroymontazh LLC performs many additional functions, such as:

Conclusion of contracts for the supply of goods;

Organization of the promotion of goods from manufacturers to places of consumption;

Study of customer demand;

Ensuring the storage of goods;

Formation of the trade assortment.

The company has at its disposal office space, a trading floor, warehouses and a fleet of 3 medium-duty vehicles.

The organizational structure of the enterprise can be depicted in the form of a diagram (Figure 1).

Figure 1 - Organizational structure of PKF Stroymontazh LLC

The structure of the enterprise PKF Stroymontazh LLC is functional.

The functional structure has developed as an inevitable result of the management process. The peculiarity of the functional structure lies in the fact that although unity of command is preserved, but for individual management functions, special units whose employees have knowledge and skills in this area of ​​management.

The traditional functional blocks of the company are the departments of production, marketing, finance. These are the broad areas of activity, or functions, that each firm has to ensure that its goals are achieved. If the size of the entire firm or a given department is large, then the main functional departments can in turn be subdivided into smaller functional divisions.

They are called secondary or derivative. The main idea here is to maximize the benefits of specialization and not allow leadership to be overloaded.

The advantages of a functional structure include that it encourages business and professional specialization, reduces duplication of effort and consumption. material resources in functional areas, improves coordination of activities

2.2 Analysis of the wage system on the example of the enterprise PKF Stroymontazh LLC

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise.

The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has its own set of indicators for evaluating business productivity, but at the same time, we can talk about several groups of indicators that are typical, common to most companies and form the basis for analyzing the remuneration system.

Consider the composition and structure of the personnel of the enterprise (table 1).

Table 2.1. The composition and structure of the personnel of PKF Stroymontazh LLC

Indicator
		Leaders		Specialists
1. Enterprise personnel
2. Structure of personnel by gender
3. Age composition of the staff
4. Distribution of personnel by length of service
over 5 years
5. Educational level
Secondary special
Incomplete Higher

Thus, from table 1 it can be seen that a total of 81 people work for the enterprise, while 12 people (14.81%) occupy managerial positions, 17 people (20.99%) are specialists, 52 people (64.20%) are workers . At the same time, there are 19 women at the enterprise, 62 men (Figure 2). A large proportion of managers are men (10 people), workers are also mostly men (48 people), but the specialists at the enterprise are mostly women (13 people out of 17).

Figure 2 - Structure of personnel by gender

The organization employs mostly young professionals. The main age of the personnel of the enterprise is 37-50 years old (37% or 30 people), 32% of employees are aged 26 to 36 years old, 25% are aged 18 to 25 years old, and only 6% of the staff are over 50 years old (Figure 3) .

Figure 3 - Age composition of the staff

Figure 6 shows that 31% of employees have been working for the company for more than 5 years, 27% have been working for the company for 3 to 5 years, 28% for 1 to 3 years, and 14% have less than one year of work experience.

Figure 4 - Distribution of personnel by length of service

Figure 4 shows that 47% of employees have higher education, 16% have incomplete higher education, and 37% have specialized secondary education. This indicates the high qualification of the staff of the organization.

Figure 5 - Educational level

Imagine the staffing of the company's employees (table 2.2).

Table 2.2. Staffing of PKF Stroymontazh LLC

	Position	Number of employees	Salary, rub.
	CEO
	Chief Accountant
	Production director
	HR Director
	Commercial Director
	CFO
	Head of Transportation and Storage Department
	Head of Sales Department
	Head of Procurement Department
	Head of the Marketing Department
	Accountant
	HR manager
	Sales Manager
	Purchasing Manager
	Marketing Manager
	Economist
	Foreman
	Installer
	Forwarding driver
	Warehouse Manager
	Secretary
	Junior service personnel

Table 2 shows that CEO the enterprise receives a salary of 53.6 thousand rubles. per month. First-level managers have a salary of 40.2 thousand rubles. per month. Managers of the second level have a salary of 29.48 thousand rubles. per month. The company's specialists have a salary of 20.1 to 24.12 thousand rubles. per month. Workers of enterprises have a salary of 12.06 to 18.76 thousand rubles. per month.

Thus, the company uses a simple time-based wage system.

The disadvantage of the time-based form of remuneration is that the official salary or tariff rate is not able to take into account differences in the amount of work performed by employees of the same profession and qualifications. Such differences are due to different levels of labor productivity.

Consider the level of wages of various categories of workers (table 2.3).

Table 2.3. The level of wages by categories of employees LLC "PKF Stroymontazh"

As can be seen from Table 3, the wages of management personnel differ significantly from the wages of specialists (by 11.42 thousand rubles) and workers (by 18.85 thousand rubles).

3. Development of a base salary system for the enterprise

.1 Application of the grading system on the example of PKF Stroymontazh

In order to ensure uniform principles for organizing remuneration and labor rationing for employees of the enterprise’s divisions, a regulation on remuneration and labor rationing for employees of PKF Stroymontazh LLC was developed. The main components of remuneration according to the regulation are:

regulatory documents: labor cost standards, instructions for the workplace and labor protection, job descriptions, regulations on divisions, etc.;

a tariff system that determines the differentiation of payment depending on the complexity of the work, the qualifications of the employee, working conditions at the workplace;

additional payments and bonuses of a stimulating nature, linking the amount of an employee's wages with personal business qualities;

surcharges and allowances of a compensatory nature, guaranteeing the employee payment in the amounts provided for by law;

one-time bonuses and remunerations applied for the purpose of material interest of the employee.

For execution production tasks PKF Stroymontazh LLC operates the following wage systems:

time - bonus and salary - bonus pay;

piecework - bonus pay and individual.

The salary of employees consists of two parts: fixed and variable. The permanent part includes wages accrued on the basis of the base salary, allowances and additional payments paid under the law. The variable part consists of a variety of bonuses for the quality of work and the effectiveness of individual indicators, bonuses based on the results of the work of the unit, bonuses for personal participation in projects.

The grading system is convenient for large and medium-sized companies, because, unlike vertical career building, it allows you to build a career horizontally, for example, an increase in the qualifications of a worker will affect the level of payment, since the weight of the knowledge factor will increase, and the salary will increase, although the employee will remain in his position .

Grading has the following goals:

reduction of personnel costs, payroll optimization;

transparent and understandable relationship between the level of income of the employee and the value of the position for the company among all positions;

simple determination of the level of payment for new positions;

the employee has an idea about the possible changes in his income with various career development options;

increases the level of staff motivation and contributes to its retention;

increases manageability, as each employee begins to understand that his income directly depends on the assessment of his position;

increases the transparency of the company for investors.

Achieving these goals forms an effective system of management, motivation and remuneration of personnel at the enterprise.

Grading principles: economic feasibility, clarity and transparency, fairness, uniformity.

The scheme of the grading process includes the following steps

Description of positions. Positions are described through such methods of work analysis as interviewing, questioning, observation. Based on the results of the analysis of work, a description of the positions is carried out, which may contain the following data:

general information (position title, date of preparation of the description, name of the structural unit; name of the head, etc.);

performance standards and working conditions;

personal qualities, character traits, skills and level of education, etc.

Determining the value of positions. To do this, in practice, two types of procedures for determining the value of a position are used, given in Appendix 1.

Building grades. Depending on the number of points scored (according to the factor-point method) or the established ranks (according to non-analytical methods), positions can be arranged hierarchically. After that, they need to be combined into grades. A grade is a range of points or job ranks in which they are considered equivalent and equivalent to the company and have the same pay range.

Grades are formed in a variety of ways. When using non-analytical methods, grades are formed based on the ranks established for positions. Ranks are divided into ranges based on the subjective understanding of managers and specialists and are acceptable for a particular company. When using the factor-scoring method, the main task that needs to be solved to combine positions into grades is to determine the ranges of scores in each grade.

At this stage, it is important to define the boundaries of the grades, therefore, approximately equal steps are taken to mark the boundaries between the grades. For convenience, more enlarged categories of personnel are introduced, including several grades. For example, employees (occupied from the 10th to the 6th grade), highly qualified employees (grade 7-9), managers (grade 3-5), top managers (grade 1-2)

Establishment of interqualification ratios (official salaries) for each grade. When establishing a “fork” of salaries for each grade, enterprises are guided by market (external) salaries and internal factors (the value of the respective positions, the financial capabilities of the company, etc.). Various approaches are used for this:

the lower value of the official salary should be at the level of the average market value, the upper value - exceeds it, for example, by 30%;

the average value of the official salary should be at the level of the average market value, the maximum - exceeds it by 15-30%, and the minimum - below the average by 15-30%.

Ranges can be formed in two ways:

establish for each grade a “fork” of official salaries;

determine the intervals of interqualification ratios (coefficients).

These coefficients show how many times the official salaries of the corresponding grade are higher than the minimum wage established at the enterprise. The established intervals of the coefficients are translated into the “fork” of official salaries by multiplying the minimum and maximum coefficients in the “fork” by the minimum wage established at the enterprise. An example of constructing coefficients of interqualification ratios is considered in Table 3.

Table 3.1. An example of building interqualification ratios

			Average value in the range, Kavg.	Absolute growth, Xred	Relative growth, Kaverage, %	Bandwidth	Overlap in range

The final procedure of this stage is the comparison of the actual official salaries of the company's employees with the "plugs" of official salaries established for the corresponding grade. Based on the comparison, it is necessary to adjust official salaries: raise them for those positions whose salaries are lower than those provided for by the “fork”. As for salaries above the upper limit of the "fork", they should in no case be reduced. These positions should also be revalued or temporary allowances introduced. Gradually, salaries should level out as the minimum official salary increases.

Implementation of the grading system. At this stage, it is important to inform the employees of the enterprise about the change in official salaries. The implementation of the grading system is carried out according to the Deming cycle, which includes planning, testing, making adjustments and implementation.

The result of grading should be a rating of positions in the enterprise, which can be used to streamline base salaries, distribute social packages, draw up personnel development plans, and more. The rating can be presented in the form of a standard format that describes all positions within the enterprise. The format should include: the title of the position, its linear affiliation, indicators on work evaluation scales, an integral indicator of the value of the work, grade number, requirements for standards of labor behavior, salary range, possible benefits.

The Department of Organization of Labor and Wages (hereinafter referred to as UOTiZ) is a structural subdivision of PKF Stroymontazh LLC. The head of the UOTiZ is directly subordinate to: the department of organization of labor and wages (hereinafter - OOTiZ) and the department of labor rationing (hereinafter - ONT). The following tasks are entrusted to UOTiZ:

improvement of the organization and regulation of labor in the structural divisions of the company;

organization of payment and incentives for employees;

accounting for the use of working time.

Thus, UOTiZ has all the necessary powers and has sufficient information to develop and implement a grade-based remuneration system at PKF Stroymontazh LLC. The whole process for this work was divided into stages:

Preparatory;

Evaluation of positions and professions;

Determination of grades of positions and professions based on grades;

Establishment of tariff rates for each grade for workers and a salary range for grades of specialists and managers;

formalization of the grading system at the enterprise.

The main feature in the development of the grading system for PKF Stroymontazh LLC was the establishment of occupational grades separately for each structural unit of the enterprise. This is due to their fragmentation geographically, according to the work performed and the services provided. For each stage, the following scope of work is allocated with an indication of the period of their implementation, shown in Table 3.2.

Table 3.2. The structure of the grading process at PKF Stroymontazh LLC

Stage name	Scope of work
1 Preparatory
2Description of positions and professions	Development of questions for assessing employees Conducting a description and systematization of the information received
3 Evaluation of positions and professions	Identification of the most significant factors for evaluation Description of the evaluation levels for each of the factors Definition for each category of factors relevant to it Completion of the position evaluation sheet by columns
4Determining grades	Assigning a weight to each assessment factor Determining a grade score for each position and profession Establishing a grade
5 Establishment of tariff rates for employees and salary ranges for specialists and managers	Analysis of salaries (internal and external trend) Setting tariff rates and salaries Correction of assessment Development of a procedure for establishing tariff rates and salaries for transfers and hiring positions and professions
6 Formalization of the remuneration system based on grades in the company	Preparation and issuance of an order on the introduction of a new wage system and the development of a new regulation on the system of remuneration and labor rationing Transfer of employees to new salaries and tariffs Adjustment of employee remuneration
TOTAL for the whole process, weeks

Preparatory stage. The transition to a new wage system leads to a change in the wage fund, its size and structure. The HSE determined that the transition to the new wage system would result in an increase in the payroll of 8 to 15 percent on average. After that, a list of all positions and professions is compiled on the basis of the current staffing table of PKF Stroymontazh LLC. Such type of personnel as top-managers got into the grading system, for the category of specialists the difference in remuneration will be taken into account when setting the salary within the grade fork. As for the categories of workers, the grade of the profession will be set taking into account the category for this profession.

Conduct job and job descriptions. All the necessary information is taken from the regulations on departments, departments and divisions, as well as job descriptions of employees of the enterprise. For each position and profession, the following information is collected:

general information (position title, date of preparation of the description, name of the structural unit; name of the head, etc.);

duties, responsibilities and authorities;

relationships with other employees and external organizations;

performance standards and working conditions.

Conducting an assessment of the positions of positions and professions. Positions are evaluated using the position content approach, i.e. Jobs are valued based on their value to the company. To assess the position, UOTiZ chose from a variety of factors the most significant for PKF Stroymontazh LLC:

Error price;

Working conditions;

The need to search for non-standard approaches;

The need to work with complex equipment;

The volume of collected and processed information;

The need to update knowledge;

Intensity of internal interaction;

Intensity of external interaction;

Independence of decision-making;

The number of subordinates.

UOTiZ specialists carry out a preliminary assessment of the positions and professions of the company in the following order:

Positions are evaluated on a scale basis, i.e. the position evaluation sheet is filled in by columns, a sample sheet is presented in accordance with table 4.

Each position is evaluated according to the described level for each of the factors. All employees of PKF Stroymontazh LLC are divided into three categories - managers, specialists and workers. The relationship between the category of personnel and the factors related to it is shown in table 3.3.

Table 3.3. Position evaluation scale

		Managers (middle and line managers)	Specialists
Influence on the result	The price of a mistake
	Working conditions
Working with information and interaction
Control
	Number of subordinates

The assessed position is compared with already assessed positions for the considered factor;

A sheet with preliminary assessments of positions is transferred to the head of the department for expert assessment;

The position evaluation sheet with the expert evaluation of the head of the department is submitted to the position evaluation committee (hereinafter referred to as the CPC). The COP includes chief specialists and heads of departments in all areas of activity.

The assessment is carried out without the participation of employees occupying these positions. In order to ensure greater accuracy in the assessment of positions, the specialists of the Department of Health and Safety and the COP have the right to invite experts. When evaluating the positions of middle managers, the head of the unit is an expert. When evaluating the positions of line managers, specialists, workers, the expert is the head of the unit or an employee to whom the head of the unit has delegated his authority (head of department, head of shop).

Determining the grades of positions and professions based on position ratings includes a number of steps:

Each assessment factor is assigned a weight that determines its importance relative to other factors in accordance with Table 6.

Table 3.4. Weights of position evaluation factors

Factor name	Weights of position evaluation factors, %
	Middle managers	Line managers	Specialists
The price of a mistake
Working conditions
The need to look for non-standard approaches
The need to work with complex equipment
The volume of collected and processed information
The need to update knowledge
Intensity of internal interaction
Intensity of external interaction
Autonomy of decision-making
Number of subordinates

For each position, a grade score is determined as the sum of scores by factors, taking into account the weighting coefficient of each factor. The range of grade points values ​​is determined in accordance with Table 3.5.

Table 3.5. Table of correspondence of the grade score to the grade of the position and profession

Grade number of position and profession	Range of grade points
	Middle and line managers	Specialists

Determination of grade for different categories of workers. The grade of positions of managers and specialists is determined in accordance with formula 1:

GradeRiS = ∑(position assessment on scale 1* weight 1+ position assessment on scale 2* weight 2 + … + position assessment on scale N*weight N) (1)

The grade of positions of workers is determined in accordance with the formula:

GradRAB \u003d ∑ (occupation score on a scale of 1 * weight 1 + profession score on a scale of 2 * weight 2 + ... + profession score on a scale N * weight N) + grade (2)

Establishment of tariff rates for workers and a range of salaries for managers and specialists, depending on the grade they occupy. Hourly wage rates for workers were determined depending on the length of the working week. The level of remuneration of managers, specialists and employees depends on the level of their competence. Differentiation of remuneration of employees within the range of grade salary is carried out in accordance with the procedure for setting salaries:

three steps within the salary fork for specialists and employees;

five steps within the salary fork from grades 4 to 15 for executives (line managers and middle managers);

nine steps inside the salary fork from the 16th grade for executives (top managers and middle managers).

The first (minimum) salary step is set for newly admitted employees to the organization within the salary fork of the corresponding grade. In the event of a permanent (temporary) transfer to another position, the employee is assigned the first (minimum) salary step within the salary range of the grade for the new position. When transferring within a unit to a new position during career growth, the employee is set the salary of a new grade one step higher than the current salary.

Employees of the personnel movement and development department must make appropriate changes to the salary in the employee's employment contract in the form of an agreement to the employment contract.

Formalization of the grading system at the enterprise. The introduction of a grading system entails changes in personnel documents. In this case, there is a change in organizational working conditions. The employer must notify the employee in writing at least two months in advance of the change in salary or tariff rate.

In addition to the organizational formalities of the grading system in the documents of the organization, it is required to introduce the system into the minds of the staff, show all its advantages and teach the heads of departments to work in this system. The introduction of the grading system at PKF Stroymontazh LLC should take place through the creation of a new wage system in the company, which should include:

an order to introduce a grading system;

regulation on the system of remuneration and labor rationing of employees on the basis of grades;

the procedure for introducing a new position in the staff list;

procedure for evaluation / re-evaluation of positions;

measures to update the grading system

Practice shows that the system of remuneration based on grades has the following advantages:

helps to manage the payroll and makes the payroll system flexible;

allows you to quickly analyze the structure of the wage fund, official salaries and track their dynamics;

a convenient tool for determining the size of the base salary of a new position;

allows you to track levels and departments where there are inconsistencies in payroll;

solves the problem of calculating additional payments for work performed according to standards that are lower or higher than official ones;

allows you to determine how much the company costs a position of any level;

is an effective way to integrate different-sized divisions of the company into a single structure;

optimizes placement labor resources

The grading system increases the transparency of career prospects for employees and helps to attract the attention of potential candidates in the labor market. There are two options for how a worker can increase his tariff:

by changing qualifications, by improving one's qualifications and obtaining a higher rank or changing one's profession to a more significant one for a company with a grade higher than the previous one;

by changing working conditions as they become more dangerous.

For specialists, there are also options for increasing their salary:

due to a change in grade, when moving to another position, which belongs to a higher grade, involves more difficult work or with harmful conditions;

by increasing the level within the grade, if the specialist has no disciplinary sanctions and has worked for at least 3 years.

Thus, employees confirm their grade with their results, it becomes possible to have a flexible approach to assessing positions in accordance with the importance of the workplace for the company, and the team composition is stabilizing.

The organization does not stand still, it develops, and the priorities set earlier can be changed. These changes should be reflected in the composition and number of labor assessment factors.

To keep the developed system of remuneration based on grades up to date, a regular “upgrade” of the system is required. To begin with, the frequency of monitoring is determined, usually the adequacy of the system is checked once a year: on the one hand, this allows important changes both within the company and in the labor market not to get out of control, on the other hand, such a frequency will not allow changing it beyond recognition .

Adjustments can be either soft or hard. Soft changes in the grading system include a change in the weights of compensated factors. For example, it used to be important to focus on such a factor as “the content of labor”, but after a certain unification of activities, the emphasis may shift, for example, to “work experience”. Hard ways of adjusting the system usually include changing the number or content of the factors themselves, the scale of the severity of a particular factor. In this case, it is necessary to re-evaluate all positions and professions according to new factors. This is almost a complete overhaul of the system.

There are situations when it is not necessary to revise the grade model as a whole. For example: it is required to revise the assignment of a separate position to the grade or determine the place of a new position in the system. In this case, the procedure for adjusting grades and situations that can be considered a signal about the need to make changes to the grading system are determined. As a rule, the following events lead to the correction of the model:

The emergence of a new position, which must go through the same assessment procedure as all positions and professions in the company and assigned to one or another grade.

Changes in the market value of individual specialists - which is associated with the opening of new competing companies in the region or a massive layoff of personnel, an excess or shortage of university graduates, etc. It is better to do this by introducing allowances, transferring employees to a contract, or revising the salary.

You should keep a journal of adjustments or record all deviations from the accepted grading methodology.

A well-built grading system has a long lifespan, but, as practice shows, it requires a complete review every 2-3 years.

For PKF Stroymontazh LLC, the introduction of a payroll system based on grades will allow:

optimize the wage fund and make this group of costs manageable;

streamline wages and eliminate fragmentation in the distribution of the wage fund between departments;

make a simple determination of the level of payment for new positions;

increase the level of staff motivation and contribute to its consolidation;

increase transparency of career prospects for employees, which helps to attract the attention of potential candidates in the labor market;

tie a system of bonuses and distribution of social benefits among employees;

take into account the complexity and working conditions when setting the salary or tariff rate for employees.

As any project contains risks, the process of developing and implementing a grading system in an organization carries the following risks that management should be prepared for: it requires large development and implementation costs; constant support of the system up to date is required; there is a danger of a subjective approach in the development and evaluation of grades; the difficulty of adapting to the new system of remuneration on the part of staff

Conclusion

Grading can significantly increase the motivation of employees. It is effective due to the variable approaches to the use of motivators, i.e. the same motivational factor is used in different ways. Grading not only allows you to optimally evaluate the position, set salaries, but also determines the place of this position in the organizational structure of management, indicates its importance, and gives a clear direction for further advancement. Along with the above, grading has other advantages:

allows you to optimize the payroll, eliminate duplication of functions, remove unimportant positions from the staff list, adjust salaries in relation to the importance of positions, reduce the payroll to 10%, without negative consequences for the company, because there is a more rational use of funds;

contributes to the creation of internal fairness in the remuneration system, which is achieved by developing or adjusting the permanent part of the salary, taking into account the value of the position and its impact on the company's performance;

grading is a convenient tool that allows you to manage staff turnover. Reducing turnover, which may be one of the goals of grading, allows the company to save money on the selection and training of new employees. Many companies, on the contrary, when introducing a grading system, consciously go to the

Received in the editorial increase in staff turnover, since grading provides a clear system for assessing and selecting personnel in accordance with the required competencies, and specialists who do not meet these requirements can be replaced. Grades also highlight strategically important positions, for which the stability of personnel is important, and insignificant positions, the frequent change of employees in which does not affect the activities of the organization. Thus, managers can manage personnel more rationally.

The main disadvantage of grading is the rather high cost of implementing this system in an enterprise, as well as the difficulty in determining the expected financial return. At the same time, not only the initial costs for creating a grading system are high, but also for further maintenance of it. The introduction of a grading scheme as a tribute to fashion is inappropriate.

Grading justifies itself, especially in large companies. In them, the personnel structure can be very fuzzy, and its optimization can lead to significant benefits in the future. In small companies, only a certain category of employees can be subjected to grading, for whom the grading system, due to the specifics of their activities, will be most effective. In any case, the introduction of grades is a revolutionary change that requires significant costs, no matter how progressive it may be. The organization must be internally prepared for such reforms, and the management is convinced that it is grading that will optimize personnel costs

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abstract

Course work contains 57 pages, 6 formulas, 16 tables, 34 used sources.

Wages, remuneration system, form of remuneration, personnel, wage function, bonus, allowance, rate, additional payment, labor productivity, labor resources.

The object of the study is VKM-Steel LLC.

The purpose of the work is to explore the remuneration system in VKM-Steel LLC and formulate the main directions for its improvement at this enterprise.

Research methods - survey, questioning, analytical, economic-statistical and comparison method.

The degree of implementation is partial.

Scope - in the practice of personnel management of VKM-Steel LLC.

Introduction

1. Theoretical foundations of the wage system at the enterprise

1.1 Essence and functions of wages

1.2 Forms and systems of remuneration

1.3 Foreign experience in the application of modern forms and systems

wages

2. Analysis of the wage system at the enterprise on the example of VKM-Stal LLC

2.1 Study of the current state of labor resources

at the enterprise

2.2 Analysis of the current wage system at the enterprise

2.3 Evaluation of the effectiveness of the remuneration system at the enterprise

3. Improving the wage system at VKM-Stal LLC

Conclusion

List of sources used

Introduction

In modern Russia, many domestic industrial enterprises are introducing new management mechanisms in order to ensure the required level of performance. In the situation of the global financial crisis, the heads of enterprises are faced with the task of creating such management mechanisms that will be able to ensure the maximum efficiency of the business as a whole. Undoubtedly, this task is complex, and in order to solve it, it is necessary to implement whole line measures aimed at optimizing all management and economic processes functioning of enterprises.

On the one hand, the practice of anti-crisis measures has shown that the processes and systems of human resource management, especially the system of remuneration and incentives for personnel, have become the primary objects of optimization. And this is not unreasonable: the remuneration of employees is one of the most significant cost items of any enterprises whose owners want to get a management tool for this article, understanding where the levers of possible optimization and influence on the performance of employees are located.

On the other hand, the principles and rules of regulation of remuneration and labor incentives that have been preserved in many industrial enterprises since Soviet times do not meet the requirements of a changing market and business needs in today's realities, especially in a situation of economic crisis, as a result of which there is an objective need to improve remuneration and labor incentives. enterprise personnel.

Based on the practice of recent years, we can conclude that the key goal of the system of remuneration and incentives for personnel is the progressive solution of the main tasks of the "triangle of business" in the field of remuneration and incentives, namely: on the part of shareholders - this is to ensure the maximum return on investment to personnel in terms of the payroll fund; on the part of managers - ensuring the connection of the results of the labor activity of employees with the level of income received; on the part of the staff - the search for a job that satisfies key needs and corresponds to the main motivators of labor activity. The success of measures within the framework of building various models of the system of remuneration and labor incentives depends on how correctly the goals and directions for improving remuneration and labor incentives are defined.

The relevance of solving the above problems for the Russian economy determined the theme of the course work.

The purpose of this course work is to explore the wage system in VKM-Steel LLC and formulate the main directions for its improvement at this enterprise.

To achieve this goal, the following tasks were solved:

To reveal the essence and functions of wages;

Consider the forms and systems of remuneration;

To study foreign experience in the application of modern forms and systems of remuneration;

Conduct a study of the current state of labor resources in VKM-Steel LLC;

Analyze the current wage system in VKM-Steel LLC;

Assess the effectiveness of the wage system in VKM-Steel LLC;

Propose the most advanced system of remuneration in VKM-Stal LLC.

The object of study in the work is VKM-Steel LLC.

The theoretical and methodological basis for writing a term paper was the works and publications of Russian and foreign experts on the issues under consideration.

1. Theoretical foundations of the wage system at the enterprise

1.1 Essence and functions of wages

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

IN economic theory There are two main concepts for determining the nature of wages:

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

b) wages are the monetary expression of the value of the commodity "labor power" or "the converted form of the value of the commodity labor power". Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.

In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piecework and hourly wages. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.

The purchase and sale of labor occurs under labor contracts (contracts), which are the main documents regulating labor Relations between employer and employee.

The most important condition for organizing social production and stimulating highly efficient labor activity is the establishment of a measure of labor and a measure of its payment. A measure of remuneration is the remuneration or wages received by workers for the provision of their labor. In practice, the salary or income of a particular employee can take the form of various monetary payments: monthly salaries, hourly wage rates, bonuses, remuneration, fees, compensations, etc.

The essence of wages lies in the fact that it represents the share of workers, expressed in money, in that part of the national income that is directed towards personal consumption and distribution according to the quantity and quality of the labor expended by each worker in social production.

Salary performs several functions. The reproductive function consists in ensuring the possibility of labor force reproduction at a socially normal level of consumption, that is, in determining such an absolute amount of wages that allows the conditions for the normal reproduction of labor force to be realized, in other words, maintaining, and even improving the living conditions of an employee who should be able to live normally (pay for an apartment, food, clothes, i.e. basic necessities), which should have a real opportunity to rest from work in order to restore the strength necessary for work. Also, the employee must be able to raise and educate children, future labor resources. Hence the original meaning of this function, its defining role in relation to others. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.

The social function is sometimes distinguished from the reproductive function, although it is a continuation and addition to the first. Wages, as one of the main sources of income, should not only contribute to the reproduction of the labor force as such, but also enable a person to take advantage of a set of social benefits - medical services, quality recreation, education, raising children in the preschool education system, etc. And besides, to ensure a comfortable existence of a person working at retirement age.

The stimulating function is important from the point of view of the management of the enterprise: it is necessary to encourage the employee to labor activity, to maximize returns, and increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.

The employee should be interested in improving his qualifications in order to receive more earnings, because. higher qualifications pay more. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the incentive function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the relationship between the size of the payroll fund (PAY) and the efficiency of the enterprise.

The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of labor collectives. In solving this problem, an important role is played by the correct choice and rational application of the forms and systems of wages, which will be discussed below.

The status function of wages implies that the status, determined by the amount of wages, corresponds to the labor status of the employee. Status refers to the position of a person in a particular system. social relations and connections. Employment status is a place this employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires the open development of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have at other enterprises, and the orientation of personnel to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

The regulatory function is the regulation of the labor market and the profitability of the firm. Naturally, ceteris paribus, the employee will be hired by the enterprise where they pay more. But another thing is also true - it is unprofitable for an enterprise to pay too much, otherwise its profitability decreases. Enterprises hire workers, and workers offer their labor in the labor market. Like any market, the labor market has the laws of labor price formation.

The production-share function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor, which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits on wage increases. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, the procedure for their calculation and dependence on the payroll.

The production-sharing function is important not only for employers, but also for employees. Some tariff-free wage systems and other systems imply a close dependence of individual wages on the wage fund and the employee's personal contribution. Within the enterprise, the wage fund of individual units can be built on a similar dependence (through the labor contribution coefficient (KTV) or in another way).

The solution of a two-pronged problem is connected with the organization of wages at the enterprise:

Guarantee remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;

To ensure that the employer achieves such a result in the production process that would allow him (after the sale of products on the goods market) to recover costs and make a profit.

Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, contributing to the development of social partnership relations between the two driving forces of the market economy.

The economic purpose of wages is to provide the conditions for human life. For the sake of this, a person rents out his services. It is not surprising that workers strive to achieve high wages in order to better satisfy their needs. Moreover, a high level of wages can have a beneficial effect on the country's economy as a whole, providing a high demand for goods and services.

Thus, the main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, is to ensure the necessary increase in wages; while reducing its costs per unit of production; a guarantee of increasing wages for each employee as the efficiency of the enterprise as a whole grows.

1.2 Forms and systems of remuneration

Enterprises independently develop and approve the forms and systems of remuneration. Tariff rates and salaries at enterprises can be used as guidelines for the differentiation of wages depending on the profession, qualifications of workers, and the complexity of the conditions of their work.

The payment system is a certain relationship between indicators that characterize the measure (norm) of labor and the measure of its payment within and above labor standards, which guarantees the employee to receive wages in accordance with the actually achieved results of labor (relative to the norm) and the price agreed between the employee and the employer work force .

In the practice of organizing wages, there are two types of labor rationing: tariff (setting standards for the quality of labor) and organizational and technical (setting norms for the amount of labor under the existing organizational and technical conditions for its implementation). In the Russian Federation, enterprises most often use the system of tariff regulation, which was established in the former economic system.

Organizational and technical regulation is provided by each enterprise independently, but its methodology must be common, otherwise the principle of equal pay for equal work will be ensured only within the enterprise, but not within the entire society.

The basis of remuneration is the tariff system, which is a set of standards with the help of which differentiation and regulation of wages is carried out depending on the complexity of the work performed; working conditions (normal, difficult, harmful, especially difficult and especially harmful); natural and climatic conditions for the performance of work; intensity and nature of work.

The tariff system includes the following elements: tariff rate; tariff scale; tariff coefficients and tariff-qualification reference books.

The tariff scale is a table with hourly or daily tariff rates, starting from the first, lowest level. Currently, six-digit tariff scales are mainly used, differentiated depending on the working conditions. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month). The tariff rate is always expressed in terms of money, and its size increases as the category increases.

The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates, depending on the category of work performed, is determined using the tariff coefficient, which is indicated in the tariff scale for each category. When multiplying the corresponding tariff coefficient by the rate (salary) of the first category, which is the base, the salary is determined for a particular category. The tariff coefficient of the first category is equal to one. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff scale.

The UTC can be recommended to non-state enterprises as the main one. As for non-budgetary enterprises, they can independently, depending on their financial situation and capabilities, develop a tariff scale, determine the number of its categories, the size of the progressive absolute and relative increase in tariff coefficients within the grid.

The categories assigned to workers, specific official salaries established by employees, are indicated in contracts, agreements or in orders for an enterprise or organization. These documents must be brought to the attention of the accounting department, since they, together with the employee's output documents or the time sheet, are the basis for calculating wages.

The advantage of the tariff system of remuneration is that, firstly, when determining the amount of remuneration for work, it allows taking into account its complexity and the conditions for performing work; secondly, it ensures the individualization of remuneration, taking into account work experience, professional skills, continuous work experience in the organization; thirdly, it makes it possible to take into account the factors of increased labor intensity and the performance of work in conditions that deviate from normal. Accounting for these factors in remuneration is carried out through additional payments and allowances to tariff rates and salaries.

The tariff-free system of remuneration makes the employee's earnings completely dependent on the final results of the work of the team to which the employee belongs. Under this system, there is no fixed salary or tariff rate. The use of such a system is advisable only in those situations where there is a real opportunity to take into account the results of the work of an employee with the general interest and responsibility of each team.

All wage systems, depending on which main indicator is used to determine the results of labor, are usually divided into two large groups, called forms of wages.

The form of wages is one or another class of wage systems, grouped according to the main indicator of accounting for the results of labor in assessing the work performed by the employee in order to pay him.

There are two main forms of wages: hourly and piecework.

Time-based - a form of remuneration in which wages are accrued to an employee at a fixed rate or salary for the time actually worked.

Piecework - a form of remuneration for the actually performed amount of work (manufactured products) based on the current prices per unit of work.

Time and piecework forms of wages have their own varieties, which are commonly called systems.

There are several systems of the time-based form of remuneration: simple time-based, time-bonus, time-bonus with a normalized task, “floating salaries”, etc.

Wages under a simple time-based system are calculated at the tariff rate of an employee of this category for the time actually worked. Hourly, daily, monthly tariff rate can be set.

The salary of an employee for a month (Zpm) at the established hourly tariff rate of an employee of this category (Tch) is determined by the formula:

Zp.m. = Tch ChChf, (1.1)

where Chf is the number of hours actually worked in a month.

The wages of a worker for a month at a daily tariff rate are determined in a similar way.

With monthly payment, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days actually worked by the employee in a given month, as well as the planned number of working days according to the work schedule for a given month.

Time-bonus wage system - is a combination of a simple time wage with bonuses for the fulfillment of quantitative and qualitative indicators according to special provisions on employee bonuses.

Under the salary system, wages are paid not at tariff rates, but at established monthly official salaries. The official salary system is used for managers, specialists and employees. Official monthly salary - the absolute amount of wages, established in accordance with the position held. The salary system of remuneration may include elements of bonuses for quantitative and qualitative indicators.

The variable part of the salary includes elements such as surcharges and allowances. By their nature, they are close precisely to this part of the salary, but in terms of frequency they differ from the official salary or tariff rate. Each element of wages performs its functions. Additional payments and allowances are usually associated with special working conditions. They are relatively stable and personalized, that is, they are set for a specific person.

A number of additional payments and allowances are mandatory for enterprises of all forms of ownership. Their payment is guaranteed by the state and established Labor Code RF. Other surcharges and allowances are applied in certain areas of labor application. In most cases, these surcharges are also mandatory, but their specific amounts are negotiated directly at the enterprise itself.

By the nature of payments, surcharges and allowances are divided into compensatory (for work in the evening and at night; for overtime work; for work on weekends and holidays, etc.) and stimulating (for high qualifications (specialists); for professional skills (workers ) for work with a smaller number of employees, etc.).

Thus, the peculiarities of work are reflected in surcharges and allowances, whose list the enterprise establishes independently, without violating state guarantees for their compensatory types. Surcharges and allowances can be set as a percentage of the constant part of wages or in absolute amounts.

Enterprises of any form of ownership must have staffing tables approved by the management of the enterprise, which indicate the positions of employees and the monthly salaries corresponding to these officials.

The monthly salary of each category of worker can be differentiated depending on the level of qualification, academic title, degree, etc. in accordance with the regulation on the profession (position).

Management, engineering and technical workers and employees for the results of financial and economic activities can be rewarded from the profit of the enterprise according to the provisions approved by the enterprise.

Compensation for managers state enterprises must be stipulated in the employment contract (contract), so it is called the contract.

The piecework wage system is used when it is possible to take into account the quantitative indicators of the result of labor and adjust it by setting production standards, time standards, and a normalized production task. Under the piecework system of remuneration of workers, payment is made at piece rates in accordance with the quantity of products produced. The basis of piecework wages is the piecework rate per unit of products, works, services, which is determined by the formula:

Ed \u003d Tst / Nchvyr, (1.2)

where Tst - hourly tariff rate of the work performed, rub.;

Nchvyr, - the rate of output per hour of work;

Red - rate.

The piece rate, and accordingly the piece-rate form of remuneration, can be individual and collective.

Depending on the method of calculating earnings for piecework pay, there are several forms of remuneration.

Direct piecework wage system - when the work of employees is paid at piece rates directly for the number of products (operations) produced according to the following formula:

Zed = RedCV, (1.3)

where Zed - piecework earnings, rub;

Red - price;

B is the number of products produced.

It can be used where the increase in output depends mainly on the worker, where the work of the performer is rationed, where the need to expand the production of products and services comes to the fore. This system does not sufficiently stimulate the worker to improve the quality of products and to use production resources economically.

Piecework-bonus - when wages include bonuses for exceeding production standards, achieving certain quality indicators: delivery of work from the first presentation, the absence of marriage, complaints, saving materials. It serves as the basis for motivating employees to improve both quantitative and qualitative labor results.

Indirect piecework is used to pay the labor of auxiliary workers (adjusters, order pickers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve:

In case of indirect piecework payment, the rate is determined based on the tariff rate of the normalized object of the main work, which is served by the indirect pieceworker:

where Pk is an indirect piece rate, rub. and cop.;

Тс - tariff rate, rub. and cop.;

Q is the normalized volume of the main work of an indirect worker, which is served by an indirect pieceworker.

This system motivates the employee's interest in improving the maintenance of production processes, rational use of resources, etc.

Chord - when the total earnings are determined for the performance of certain stages of work or for the full range of work performed. A variation of the piecework form is the remuneration of employees who are not on the staff of the enterprise and perform work under concluded civil law contracts. Lump-sum remuneration stimulates the performance of the entire range of work with a smaller number of employees and in a shorter time.

Piecework rates are determined with an individual form of remuneration according to the formula:

With a collective form of labor according to the formula:

where Cancer is a piece-rate piece rate, rub. and cop;

Pi - price of the i-th type of work, rub. and cop;

gi - the volume of the i-th type of work in physical units;

Q - the total amount of work on the final result, in physical terms.

For the reduction of the deadlines for the completion of a piece-by-piece task with the qualitative performance of work, workers are paid a bonus. Then the system will be called accord-bonus.

Among other forms of payment, it should be noted the tariff-free model, it is aimed at improving the organization and stimulation of labor. It synthesizes the main advantages of time and piecework wages and provides flexible linkage of wages with the performance of the enterprise and individual employees. It is based on the complete dependence of the employee's wages on the final results of the work of the labor collective and the assessment of the worker's work. Its essence lies in the fact that each employee of the team is assigned a certain qualification level, which does not form a salary. This model can be applied:

Based on a constant coefficient of the employee's qualification level;

Based on constant and current skill level coefficients.

In the first case, a single constant coefficient of the qualification level is established for the employee, which reflects his contribution to the result of the work of the team. In the second case, the constant coefficient is set in accordance with the main results of the employee's work, taking into account his qualifications, labor productivity, attitude to work, and the current coefficient takes into account the characteristics of work in a given period of time.

Thus, in the practice of organizing wages, there are two types of wage systems: tariff and non-tariff. The following main forms of wages are also distinguished: time, piecework and piecework.

1.3 Foreign experience in the application of modern forms and systems of remuneration

In foreign countries, extensive experience has been accumulated in the application of a wide variety of wage systems. The systems of individual countries are characterized by distinctive features: Sweden - solidarity wages, Japan - payment for experience and innovation, Germany - stimulation of productivity growth, USA - payment for qualifications, Great Britain - payment according to individual contracts, in France - individualization of wages, Italy - payment of collective and individual surcharges to the industry tariff rate and surcharges due to rising cost of living. At the same time, there is a general focus of wage systems on increasing the efficiency of production.

In countries with developed market economies, they are gradually abandoning traditional forms of wages depending on individual output. This is due to the fact that in the conditions of scientific and technological progress it is increasingly difficult to measure the personal contribution of an individual worker to the overall production process, on the one hand, and on the other hand, the tasks of stimulating cooperation within the work collective, the ability of their members to restructure and perceive innovations, and a sense of responsibility come to the fore. for product reliability and quality. Hence the orientation towards time-based forms of remuneration, which are based primarily on the degree of use of machines, savings in raw materials and energy, diligence in work, etc., i.e. indicators of success at the level of the group (team) and the team of the company as a whole. However, net time wages do not apply. All time-based wage systems are based on regulatory framework which enhances its effectiveness. In the same place where the piecework form is preserved, there is a general reduction in the variable part of wages.

In Sweden, the variable part of the salary associated with overall performance has increased, traditional forms of piece work have lost their importance, the emphasis is on bonus systems and rewarding success in productive returns at the group level.

In Germany, in addition to flexible forms of work organization, much attention is paid to remuneration for combining professions and taking on additional responsibility. Accordingly, the salary structure takes into account such factors as psychological stress and responsibility for the organization of work, for its quality, for ensuring the functioning of equipment.

The merit system is also used in wage policy. The system of "merit evaluation" is designed to establish wages for employees of the same qualifications, but with different indicators of the quality of work. The factors by which employees are evaluated can be production (compliance with standards, the level of marriage, use of working time, etc.) and personal (initiative, labor and creative activity, taking responsibility for decisions in production, the ability to work in a team and etc.). Methods for assessing the merits of employees are different - scoring, questioning, expert review, grouping of employees based on the results of their performance evaluation. Merit assessment is most widely used in the United States.

Various forms of financial participation of employees contribute to deepening the interest of employees in the affairs of the company, encourage staff to work highly efficiently, which ultimately translates into increased profits and labor productivity.

Stimulation of improving the quality of the workforce (personnel development) is aimed at:

Recruitment and selection of personnel upon hiring;

Systematic certification of personnel;

Consolidation of personnel at enterprises;

Creation of appropriate organizational, technical and socio-economic working conditions at enterprises;

Material incentives for the continuous growth of the professional and qualification level of employees.

The personnel development mechanism is implemented in specific systems of remuneration, additional payments and allowances. An especially important role is played by the additional rates of income that the employee receives from the enterprise.

1) The system for attracting workers to the enterprise may provide, for example, for young people with sufficiently high initial wage rates that do not require financial incentives. In Japan, a special family allowance is provided for young people, the size of which decreases with age and length of service simultaneously with an increase in the base wage, reflecting the increase in the professional and qualification level of the employee.

2) Widely used in foreign countries various methods certification. The most well-known method is the assessment of the merits of an employee. The essence of this assessment lies in the fact that employees with the same qualifications and occupying the same positions, due to their abilities, experience, goals, can achieve different results. Evaluation of merit in enterprises can be used to make decisions about promotion, increase (decrease) in wages, vocational training (retraining), renewal (termination) of the contract, dismissal from work.

business valuation, personal qualities employees is an important tool for increasing their competitiveness in the intra-company labor market.

3) Staff retention at the enterprise occurs through the existing systems of wages, social benefits, dividends on company shares, etc. Japan has the most interesting experience of retaining personnel through a salary system, where wage rates for first-time hires are 3.5–4 times lower than those for those who are already graduating. labor activity in this firm. The system of "lifetime employment" provides for automatic salary increases in accordance with the age of the worker. But recently, this system has been supplemented by rewards for achievements. As part of the wage itself, there are also "surcharges for living", which include housing, transport and similar types of allowances to provide for various necessities of life. The total amount of these allowances is 9-10% of the employee's tariff earnings, and in the total amount of earnings this is an insignificant amount. Nevertheless, it seems that none of the vital aspirations of the worker escapes the attention of the employer. The development of the staff's sense of community with the firm is served by additional social benefits, benefits and services provided to staff on a "voluntary" basis in addition to the mandatory ones established by the state social security system. These include intercompany old-age provision, which has been converted from the former severance allowance funds. About 10% of companies in Japan have pension funds. These funds are provided with tax incentives, which gives firms an additional incentive to retain staff.

4) The creation of an appropriate level of organizational and technical conditions at enterprises is manifested in the systematic renewal of equipment and technology, the improvement of working conditions, which, other things being equal, contributes to attracting and retaining personnel. The high organizational and technical level of production causes an increase in labor productivity, leads to an increase in the quality of products, and a reduction in the loss of working time. These conditions also include the organization and regulation of labor - the latter is an element of the organization of wages and, therefore, affects its size and differentiation. Socio-economic conditions of labor are the methods of its material and moral reward. Among them, an important role is played by the methods of establishing and regulating rates and salaries: uniform wage rates, automatic increase in wage rates, changing rates based on the results of merit assessments. This allows us to take into account the specifics of individual industries and groups of workers.

5) Stimulation of continuous improvement of the qualification level is provided by the use of payment systems for knowledge, qualifications, combination of professions, etc. The essence of pay for knowledge is that the employee is paid not only for what he does in the workplace, but also for what he can potentially do, having the amount of knowledge for this. This system is effective in conditions of rapid modernization of production, transition to the production of new products.

The experience of foreign countries, the so-called classical market (for example, France, Germany, Sweden, Japan, etc.) deserves the closest attention. The main forms of wage regulation there are:

state regulation - the establishment of a minimum wage, the maximum size of its growth during inflation, tax policy;

collective bargaining regulation at the national and sectoral levels - on a contractual basis between the government, industry leaders and trade unions, the general procedure for indexing incomes, forms and systems of wages, the size of one-time increases in its level, social payments and benefits (including unemployment benefits) are determined;

corporate collective agreements - firms set the size of tariff rates and salaries, additional payments and allowances, approve a system of profit sharing, etc.;

labor market - determines the average wage, etc.

All of these forms are closely interconnected, interact and influence each other, creating a single mechanism for regulating wages. Let us consider in more detail the features and specific tools for regulating and organizing wages using the example of France.

State regulation of wages is carried out in three directions: through the tax system, legislation and labor agreements, as well as establishing the dependence of the growth of the wage fund on inflation dynamics. One of the elements that form the basis for calculating local taxes is the payroll fund (18% of its value). Some other tax payments of enterprises are also connected with the payroll fund. Thus, 2.6% of the fund is transferred to state organizations engaged in retraining of personnel (if the enterprise does not have such a center), and 1% to specialized organizations building housing (if there is no construction of their own). This means that even a small increase in wages can lead to a noticeable decrease in net income remaining at the disposal of the enterprise. These losses can be avoided by improving the use of available labor resources, introducing progressive technology, modern methods of organizing and managing production.

The central link in regulating the growth of the wage fund is the labor code and contractual relations on wage issues between trade unions, ministries, enterprises and individual workers. The Labor Code adopted by Parliament establishes the main social guarantees workers: the minimum wage, the conditions for granting unemployment benefits, the size of the pension and the necessary length of service to receive it, the duration of paid leave, the principles of hiring, other issues that directly or indirectly affect the formation of the wage fund and social spending.

In agreements between sectoral trade unions and ministries (national labor contracts), tariff systems are established that are uniform for sectors of the economy with a fairly wide range of pay within each category. The national labor contracts also define the length of service to increase wages. For example, after two years, an employee's salary can be increased by 2% of the rate, subject to annual positive certification.

Agreements on remuneration of labor concluded at the level of enterprises are formalized in the form of collective and labor contracts. The collective agreement is concluded between enterprises and employees in agreement with the local trade union. The contract provides for the size of the tariff rates and salaries in force at the enterprise, and other conditions for remuneration (payment for holidays, annual remuneration, various kinds of additional payments).

An employment contract (contract) is concluded between the employee and the administration of the enterprise. It specifies the specific amount of wages and other conditions of remuneration.

Depending on the quality and efficiency of labor in many enterprises, employees are paid an annual bonus (the thirteenth salary). Once every three years, on the basis of a special agreement on interest in income, they are paid a premium for the income received, as a rule, not more than 1.5 of the tariff rate. Annual remuneration is issued to employees in the hands of five years. During this time, the amount of remuneration is credited to a special bank account, the interest on which is not taxed, which creates an interest in working at the enterprise.

In France, there is also a mechanism for regulating the wage fund depending on inflation. The confederations of enterprises and the financial administration agree and fix the amount of the wage fund for the coming year, but the increase in the wage fund should not outpace the increase in inflation.

In conclusion, it should be noted that one cannot mechanically transfer French or any other experience into our economy. However, its analysis is useful. It will help to intensify the search for new approaches and models of organization and regulation of wages in modern conditions. But not only abroad, new models of remuneration are being developed and implemented. In our country, experience has been gained in introducing such a rather original and promising system of remuneration as "tariff-free".

company wages

2. Analysis of the wage system at the enterprise on the example of VKM-Stal LLC

2.1 Study of the current state of labor resources at the enterprise

Limited Liability Company "VKM-Steel" was established on the basis of the decision of the founder (Decision of the founder No. 1 dated May 12, 2005) and in accordance with federal law dated February 8, 1998 No. 14-FZ “On Limited Liability Companies”.

The main objectives of LLC "VKM-Steel" are:

Expansion of sales markets through the development of new types of products and increasing the competitiveness of manufactured products, taking into account the export potential;

Development of new modern mechanisms for financing investment projects through a combination of own and borrowed funds of investors and state support;

Ensuring social and commercial impact through a significant increase in production volumes, an increase in the number of jobs and wage growth.

The main activities of VKM-Stal LLC are:

Manufacture of steel castings for freight rail cars;

Development, production and sale of chemical, gas, oil and other

Equipment, specialized automotive equipment and spare parts, freight rolling stock for railway transport;

Development and integration of the latest types of technologies that improve functional and consumer properties industrial products and consumer goods;

Implementation of foreign economic activity;

Consulting and expertise on economic, legal and financial activities;

Implementation of leasing activities;

Provision of services for the carriage of goods by rail;

Attraction of borrowed funds and investments within the country and abroad in any forms used in commercial practice, including the sale and purchase of shares, bonds, promissory notes and other securities;

Provision of consulting services in the field of management of organizations;

Organization and conduct of commercial transactions in the securities market.

All personnel of the enterprise is divided into personnel of the main activity (industrial and production) and personnel of organizations that are on the balance sheet of the enterprise (non-industrial, non-core personnel).

The security of the enterprise with labor resources is presented in table 2.1.

Table 2.1 - Security of the enterprise "VKM-Stal" LLC with labor resources for 2010-2012

	Number, pers.	Deviation 2012 to 2010 (+,-)
Average number of employees
Total workers
Including: Essential workers; Auxiliary workers
Total RFP

At the end of 2012, the payroll number of employees was 2058 people (in 2011 - 2028 people, in 2010 - 1884), of which 494 people were employed in auxiliary production, 1473 people directly in the main production, 91 people in the administration.

The most important stage in the analysis of the provision of an enterprise with a labor force is the study of its movement. To characterize the movement of labor in VKM-Steel LLC, we analyze table 2.2.

Table 2.2 - Information for the analysis of the movement of the labor force of VKM-Stal LLC for 2010-2012

	Indicator				Deviation 2012 from 2010	Growth 2012 to 2010, %
	Consisted of employees at the beginning of the period, pers.
	Total accepted, pers.
	Total dropped out, people, including:
	At your own request;
	Transferred to other enterprises
	Dismissed for violation of labor discipline;
	On downsizing
	Consisted of employees at the end of the period, pers.
	Average headcount, pers.
	Number of employees who worked for a year, pers.
	Intake turnover ratio, % (p. 2: p. 9)
	Retirement turnover ratio, % (p.3:p.9)
	Total turnover ratio, % [(line 2+line 3): line 9]
	Staff turnover rate, % [(p.4+p.6):p.9]
	Frame retention rate, % (p.10:p.9)

From the data in Table 2.2 it can be seen that at the enterprise under study, the total turnover ratio for the period 2010-2012. decreased by 31%. The turnover rate for admission in 2012 is lower than the retirement rate.

Much attention is paid to discipline at the enterprise, so the number of people dismissed for violation of labor discipline (absenteeism, lateness, etc.) has decreased by 2 times. On the other hand, in 2012, 14 fewer people left of their own free will - 276 people (including temporary workers).

The percentage of hired workers decreased by 42%. The number of employees who worked at the enterprise throughout the year also increased. It can be concluded that the workers are satisfied with the working conditions and the level of earnings.

Table 2.3 - The use of labor resources in VKM-Steel LLC for 2010-2012

Indicator				Deviation 2012 to 2010 +/-
Average number of workers (HR)
Worked per year by one worker:
Hours (H)
Average working day (P), hours
Working time fund, h.

The data in Table 2.3 allow us to state that in the analyzed enterprise, the actual working time fund increased over the study period of 2010-2012. by 4,318,83.3 hours. The available labor resources of OOO VKM-Steel are not fully utilized. On average, one worker worked 237.2 days instead of 238.2, in connection with which the extra-planned whole-day loss of working time amounted to 1 day per worker, and 1682 days for all.

To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared (table 2.4)

Table 2.4 - Balance of working time per one average worker of VKM-Stal LLC

term paper, added 08/08/2011

Theoretical aspects of the organization of wages. Concept, essence, elements, functions and types of wages. Tariff system of wages. Modern systems in Russia. Analysis of the current salary system at the enterprise, improving its efficiency.

thesis, added 01/16/2012

Theoretical foundations of wages in modern conditions. The essence and functions of wages, its forms, systems and methods of evaluation. Analysis of the formation and use of the wage fund at the enterprise, the economic efficiency of its use.

term paper, added 02/18/2013

Socio-economic essence of wages and the basis of its organization. Analysis of the remuneration system at the enterprise Food Combine of the AMSU. The effectiveness of the use of the wage system and measures to improve it at the analyzed enterprise.

term paper, added 04/13/2008

Essence, functions and value of wages; forms and systems of remuneration; domestic and foreign experience. Analysis of the organization of labor and the form of its payment in OAO OOMZ "Transprogress", the system of bonuses and incentives for employees, the amount of remuneration.

thesis, added 06/03/2014

Theoretical foundations of wages: modern transformations in this area, the main forms and systems of wages. Characteristics of marketing research of labor stimulation abroad. Evaluation of the effectiveness of the use of funds for wages.

thesis, added 05/25/2010

Analysis of the level of labor productivity, dynamics and structure of the labor resources of the enterprise. The essence and functions of wages, the procedure for its calculation, evaluation of the efficiency of use. Forms and systems of remuneration and conditions for their application in the organization.

term paper, added 06/16/2014

The economic content of wages and its organization. Forms and systems of wages. Evaluation of the financial condition of LLC "M. Egorova", analysis of labor and wages at the enterprise. Ways to improve pay and work incentives at the enterprise.

	Indicator				Deviation fact. 2012, +/-	Growth fact. 2012, %
						from the fact of 2010	from the 2012 plan	actually 2010.	according to the plan for 2012
	Calendar fund of time, incl.
	Festive
	Weekend
	Nominal working time fund, days
	Absences from work, days, including:
	Annual holidays
	Turnout fund of working time, days
	Duration of the working day, hour.
	Working time budget, hour
	Pre-holiday shortened days, hour.
	Intra-shift downtime, hour
	Useful working time fund, hour

The organization of remuneration of employees in VKM-Steel LLC is mainly carried out by two structural divisions: the Labor and Wage Organization Department (OOTiZ) and the Human Resources Department (OK), but none of them solves motivational problems. HSE and QA report directly to the Director of Social Affairs, who in turn reports to the Managing Director.

The Head of Human Resources is responsible for the following functions:

• - control over the organizational culture of the enterprise, that is, compliance with norms and values;
• - leading the work on staffing the enterprise with workers and employees of the required professions, specialties and qualifications;
• - familiarization of workers with the necessary documents when hiring with working conditions and its payment;
• - conclusion of employment contracts and interviews with employees who have applied for dismissal;
• - carrying out work to clarify and comply with the rules of internal labor legislation;
• - implementation of work on the selection, selection and placement of personnel based on an assessment of their qualifications, personal and business qualities;
• - conducting a systematic analysis of personnel work at the enterprise, developing proposals for its improvement.

LLC "VKM-Stal" has the Regulations "On the payment and incentives for the work of managers, specialists and employees; main workers and auxiliary workers ”(for the main and auxiliary working positions, they are developed separately for each workshop). They were introduced in order to increase the motivation to work of employees, ensure material interest in improving the qualitative and quantitative results of work, fulfill planned targets for the production of marketable products, reduce the cost of producing a unit of output (work, services), improve the quality of products, and make a profit.

Salary has been and remains one of the highest priority motivation factors. Consider how the payment and stimulation of the work of the personnel of the enterprise.

The wages of the main and auxiliary workers of the workshops are made according to the piecework - bonus and piecework - time wage system. The guarantee for remuneration is the minimum wage established in the Russian Federation.

The following wage systems are used at the VKM-Steel LLC enterprise: time-based - bonus and piece-rate - bonus.

The calculation of the basic wages (permanent part) of employees of VKM-Steel LLC is made according to table 2.6.

Remuneration of employees is made from a single wage fund, depending on the quantity and quality of labor expended. It is determined depending on the volume, complexity and degree of responsibility of the work performed, qualifications, the results of personal labor contribution and the quality of labor, as well as the results of the economic and financial and economic activities of the enterprise.

The salary of managers, specialists and employees includes, in addition to the official salary, the following payments from the payroll fund:

• - allowance for the coefficient of quality attitude to work;
• - award for achieving certain production indicators in accordance with the Regulations on bonuses.

Table 2.6 - The composition of the basic wages (permanent part) of employees of VKM-Stal LLC

Payment type	Calculus method
Pieceworkers - by the name of the type of work and profession	Piece rate multiplied by the amount of work performed (for the final good product accepted by the Quality Control Department and handed over to the sales warehouse or other divisions)
Timers - by size qualification category and the name of the profession	Hourly rate multiplied by hours actually worked
Managers, specialists and employees (RSiS) - according to the size of the official salary according to the staffing table	Salary multiplied by actual hours worked

The official salary is a guaranteed monetary reward for the employee for the performance of his assigned duties and is set according to the tariff scale, taking into account the complexity of the work, the qualifications of the employee, and the importance of the structural unit.

To strengthen the personal responsibility of employees for the quality of their work, the timely implementation of organizational and administrative documents of the enterprise, high performance discipline, additional material incentives are introduced - an allowance for the coefficient of quality attitude to work (KKT).

The bonus on the coefficient of quality attitude to work reflects the personal view of the immediate supervisor on the quality attitude to work of the employee who is under his command. The amount of the allowance for the CCP is determined from the official salary and depends on the assessment of the employee's work for the reporting month. The maximum allowance is 0.67 (Table 2.7).

Table 2.7 - Indicators for assessing the quality of work of managers, specialists and employees of VKM-Stal LLC

The assessment of the quality of work of employees is carried out by the head of the structural unit, and for directors in areas - by the managing director.

The enterprise records for each worker (a group of workers with collective responsibility) all cases of non-compliance with certain regulatory requirements for skill, performance of job duties, as well as cases of making and not making effective decisions in extreme or critical situations.

As an additional incentive based on the results of the work of the structural unit for the reporting period, employees are awarded a bonus in terms of indicators and in amounts in accordance with the Regulations “On bonuses for managers, specialists and employees of LLC VKM-Steel” and the Regulations “On remuneration and incentives for the work of key workers and auxiliary workers ".

The planned maximum bonus at the enterprise is 50%. The bonus is accrued upon fulfillment of the main and additional bonus indicators.

The main indicator of bonuses for all structural divisions and managers of all levels is the indicator "Fulfillment of the plan for profit from sales of products", for the implementation of which a 20% bonus is charged.

The main indicator of bonuses for the main workers is the indicator "Fulfillment of production standards by 100%." The bonus indicators for the main workers are shown in Table 2.8.

Table 2.8 - Bonus indicators for the main and auxiliary workers of VKM-Stal LLC

	Bonus rate
	For essential workers: - fulfillment of production norms by 100%; - no defective products
	For auxiliary workers of various structural divisions: a) a cleaner of industrial premises, office space, bathrooms; cloakroom attendant: timely and high-quality performance of tasks; 2) exemplary maintenance of fixed areas (bathrooms, etc.) b) for a repairman, turner, miller, electrician, loader, grinder: 1) fulfillment of production standards by the main worker; 2) no assembly line downtime

The basis for accruing bonuses to workers is the data of operational accounting, accounting and statistical reporting.

The amount of the premium may be reduced for: production of substandard products; non-compliance by workers technological process; failure to provide planned outputs of suitable products; non-fulfillment of plans and measures for nature protection; failure to take measures to strengthen order and discipline; exceeding the normative discharges of MPC; failure to comply with orders and orders of the administration; low culture of production; absenteeism, etc.

Additional payments to wages are also made at the VKM-Stal LLC enterprise. The surcharge for multi-shift work is set in the following amounts (for managers, specialists and employees):

• - when working in 2 shifts for each hour of work in the evening shift - 20% (10 rubles for main and auxiliary workers);
• - when working in 3 shifts for each hour of work in the evening shift - 20%; for every hour of work night shift- 40% (30 rubles for main and auxiliary workers);
• - for daily duty - 20% for each hour of work at night (from 22:00 to 06:00 in the morning).
• - additional payment to employees for a temporarily absent employee is made in the amount of 25% of the official salary established for the combined position.

For JSC workers working in hazardous working conditions, additional payments are established to base salary(table 2.9). These are workers of such professions as a steelmaker, a steelmaker's assistant, a machinist, a welder, a slinger, a crane operator, etc.

Table 2.9 - Additional payments to the workers of the enterprise LLC "VKM-Stal", working in hazardous working conditions

Surcharges for the intensity of labor for workers engaged in active labor on conveyors, production lines are set depending on the value of the indicator of the intensity factor of the worker at the workplace to the hourly wage rates shown in Table 2.10.

Table 2.10 - Additional payments for the intensity of labor to the workers of VKM-Stal LLC

In order to stimulate personnel, recognize the employee's personal labor contribution to the development of the enterprise, increase the interest of employees in achieving high final results, increase labor productivity, save material and energy resources and strengthen labor discipline, the enterprise has the following reward system, presented in table 2.11.

Table 2.11 - The system of rewarding employees of the enterprise LLC "VKM-Stal"

		Amount, rub.
	Thanks Announcement
	Rewarding with the Certificate of Honor of the enterprise
	Entering the Alley of Labor Glory of the enterprise
	Rewarding with a Certificate of Honor, gratitude from the Head of the Administration of the Proletarsky District of the Saransk Civil Defense
	Rewarding with a Certificate of Honor, gratitude from the Head of the Administration of the Saransk Civil Defense
	Rewarding with a Certificate of Honor, gratitude of the State Assembly of the Republic of Moldova
	Awarding of awards to the Head of the Republic of Moldova, the Government of the Republic of Moldova
	Assignment of departmental titles "Honorary Engineer", etc.
	Assignment of honorary titles of the Russian Federation
	Awarding with orders and medals of the Russian Federation

In accordance with the current collective agreement, LLC VKM-Stal established payments presented in Table 2.12.

Table 2.12 - Payments and material assistance to employees of VKM-Stal LLC

		Amount, rub.
	Payment of a one-time remuneration upon reaching retirement age
	Payment of a lump-sum benefit to relatives in the event of the death of an employee
	Payment of a one-time allowance to relatives in the event of the death of a pensioner whose last place of work was VKM-STAL LLC
	Payment of a one-time allowance to relatives in the event of the death of a WWII veteran
	Payment of a lump-sum benefit in the event of the death of close relatives
	Compensation for the cost of a voucher to the DOL for children of employees of the enterprise	10% of the cost
	Providing New Year's gifts to employees' children
	Reimbursement of expenses to employees who underwent surgery if they have the relevant documents	10% of the cost
	Payment of benefits to an employee who left the enterprise due to conscription and returned to the enterprise after service
	Reimbursement for hot meals	40 rubles/day
	One-time financial assistance for marriage registration
	One-time financial assistance at the birth of a child

For a more complete analysis of the remuneration system at the enterprise, it is necessary, in our opinion, to analyze the payroll fund (WFP) of VKM-Stal LLC for 2010-2012.

To analyze the composition and structure of the wage fund and its dynamics, we used data in comparable prices according to wage bills for 2010-2012. year.

Table 2.13 - Analysis of the composition, structure and dynamics of the payroll of VKM-Stal LLC

Indicator				2012 deviation from 2010 in ud. weight, %	Growth rate by 2010, %
Amount, thousand rubles		Amount, thousand rubles		Amount, rub.
1. Labor costs as part of the cost (production costs)
2. Payments from the profit remaining at the disposal of the enterprise
Total payroll

Based on the data given in Table 2.13, we can conclude that in the reporting 2012, the structure of the organization's payroll was 99.65% represented by labor costs as part of the cost and 0.35% by payments from profit remaining at the disposal of the enterprise . The situation at the beginning of the study period was similar. There was a slight deviation in the share of labor costs in the cost of production - by 0.36% of a point and, accordingly, for payments from profit - by -0.36% of a point compared to 2012. A significant proportion of the funds allocated for consumption in 2010, 2011 and 2045 was occupied by that part of them that is included in the cost price and is reimbursed in the proceeds for sales of products (99.29%; 99.48% and 99.65%) . The analysis of the actual growth rates of wage bill items reflects an increase in labor costs as part of the cost by 5,930.3 thousand rubles. or 13.5%. A significant decrease in the actual growth rate is associated with a decrease in payments from profit in 2012, compared to 2010, by 55.7%. In general, the enterprise saw an increase in the amount of funds allocated for consumption (FZP) by 13.1%, which in absolute terms amounted to 5,790.9 thousand rubles. To a certain extent, the decrease in payments from profit by 55.7% was also a negative point, since the decrease in the actual growth rate is associated with the presence of a loss based on the results of the enterprise's economic activities in the period from 2010 to 2012.

In conclusion, it should be noted that the wage system at the VKM-Steel enterprise has a number of shortcomings.

Firstly, the basis of the wage system is the tariff scales organized on the basis of the ETKS. At the same time, the ETKS has not been revised for a long time, and since its last revision, much has changed: the level of wages, the labor market, the list of professions and specialties, the value system of the wage worker, etc.

Secondly, many workers do not understand the peculiarities of this wage system: what determines their personal earnings, the size of the bonus, how they are formed.

Thirdly, the applied bonus system is used mainly for the implementation of the power functions of the administration, and not as an incentive.

Fourthly, the level of remuneration at this enterprise is higher than at other enterprises in the city, but lower than in the republic as a whole.

At the next stage, an analysis of the forms and systems of remuneration is carried out. It must begin with a comparative description of the forms and systems of remuneration, designed to be the basis substantiation of the expediency of their application . The analysis in this case is based on identifying the conditions that determine the use of piecework or hourly wages, based on accounting for the costs and results of labor, as well as the characteristics of equipment, technology, organization of production and labor, requirements for the quality of work, the need to combine personal and collective interests.

Since the expediency of choosing forms and systems of remuneration follows from compliance with the conditions for their application, the prevalence various forms and wage systems is a consequence of the peculiarities of the organization of labor and production. It can be determined either by the amount of funds spent on wages for each system, or on the basis of the results sociological research.

It is also necessary to identify the feasibility of using a tariff-free option for organizing wages. If the tariff-free wage system is used at the enterprise, then its analysis reveals, first of all, the validity of establishing qualification levels workers. In addition, it is very important for tariff-free regulation to analyze the totality and degree of influence of indicators that reflect the contribution of a particular employee to the overall performance of the team.

It is advisable to complete the analysis of forms and systems of remuneration assessment of premium positions, operating in the enterprise.

All applied bonus systems must be cost-effective, i.e. the results from the implementation of the event must exceed the costs, which is also considered as important aspect analysis.

criterion economic efficiency is the following inequalities:

E - P > 0 or > 1,

where E – the effect of the introduction of the bonus system;

P - the amount of the premium paid,

The effect can be expressed in different units, but when comparing it with the costs, i.e. with the premium, the result should be expressed in monetary terms:

where U D, U B are the achieved and basic levels of the bonus indicator, respectively, in units of the bonus indicator;

C i are the terms of the effect;

n is the number of terms of the effect.

The absolute (A D - A B) or relative change in the bonus indicator is adjusted in order to obtain a monetary expression of the effect obtained. With an absolute change in the bonus indicator - by the amount of the effect per unit of the bonus indicator - with a relative change - by the total effect obtained when introducing the bonus system -

When evaluating the effectiveness of the bonus system, it should be taken into account that the amount of the bonus in relation to the main salary should not be less than 10%, which is considered as psychological threshold. It is believed that otherwise the bonus will not be perceived by the employee as a form of incentive. In addition, the size of the bonus should be linked to the labor efforts of the employee necessary to achieve the appropriate level of performance of the bonus indicator. It is also necessary to take into account factors that do not depend on the labor efforts of the employee, but affect the magnitude of the effect achieved.

Individual conditions wages and incentives are provided for in labor agreements (contracts) concluded with employees of the enterprise, therefore, it is necessary to analyze the relationship between the employment agreement (contract) and the collective agreement of the enterprise, as well as compliance with the social protection of the employee.

The implementation of all stages of the analysis of the organization of wages allows you to get a real picture of its state in the enterprise. For each of the aspects of the analysis, a deeper study can be performed using the appropriate set of tools, which depends on the goal and the availability of initial information. Only with a comprehensive approach to conducting research, the results of the analysis will have an effective impact on improving the organization of wages for workers, strengthening its stimulating effect, increasing production efficiency and competitiveness of the enterprise.

The methodology for studying the remuneration system includes the following steps:

1. Research of the organizational structure of the department of organization of labor and wages.

2. A study of the satisfaction of employees at the enterprise with wages, a system of benefits, incentives, and social protection.

3. Study of the main elements of the organization of wages.

3.1. Labor rationing study:

coverage of workers by labor rationing;

the quality of the applied standards;

the degree of compliance with the norms;

the level of tension.

3.2. Study of the tariff system:

compliance of the actual state of the tariff system with its reference and regulatory data;

validity of billing of works and employees;

validity of the tariff rate of the 1st category of the tariff scale;

validity of the share of the tariff in wages;

justification of additional payments for working conditions.

3.3. Study of forms and systems of remuneration:

compliance of the applicable piecework and time-based forms of remuneration with the conditions of expediency of use;

the validity of the establishment of wage coefficients under the tariff-free system;

assessment of the effectiveness of bonus systems;

assessment of the psychological tangibility of the size of the premium.

At the first stage, an assessment of the organizational structure is carried out in terms of the effectiveness of functioning. Why are they analyzed? information flows between the OHS and other departments of the enterprise, listing the names of the documents that each of them receives.

Comparison of flows makes it possible to determine the list of issues that the OH&S should address, identify redundant and missing links, increase the efficiency of obtaining information and improve the efficiency of labor management.

At medium and small enterprises, it is advisable to reduce the number of sectors in the OH&S by combining powers while maintaining functions.

Satisfaction with the system of benefits, wages, incentives and social protection, as well as the dynamics of assessing changes in the system of labor incentives over the past period, is revealed. To a certain extent, this makes it possible to assess the influence of factors affecting the internal environment, such as material well-being and remuneration of employees, organization labor process And social base enterprises.

The study can be carried out with the help of tests, sociological research, the method of self-examination.

Further, the elements of the organization of wages that caused low satisfaction of workers are identified. To do this, a study of the organization of wages is carried out with a detailed study of the main elements: rationing, tariff rationing, forms and systems of remuneration.

The sources of information are regulatory data, performance indicators of the organization, legislative acts. The study should be carried out by organization, structural divisions, categories of workers and groups of workers at the enterprise.

It is logical to start the study of the main elements of the organization of wages in an organization with a study of labor rationing, including a study of the coverage of workers by labor rationing, the degree of implementation of standards, quality and level of tension.

When studying labor rationing, along with a regular study of the cost of working time using the method of chronometric observations and photographs of the working day, it is recommended to periodically study the coverage of workers by labor rationing, which is characterized by the share of standardized work in total, determined by the labor intensity and by the number.

The practice of organizations confirms the need to study the impact of the quality of the applied standards, which is characterized by the level of implementation, composition and structure, and the degree of tension. When studying the current norms on the basis of performing chronometric observations, it is given overall score and compared with the base period. in addition, it is necessary to carry out similar calculations for workshops, types of work, processes and operations.

The degree of compliance with the standards can be assessed in enterprises in two ways. The first compares the amount of manufactured products for the reporting period with the amount that the employee must perform according to established standards. The second method compares the normalized time for all work performed during the reporting period and the time actually spent on work. Both ways of determining the indicator of performance of production standards can be expressed by the following formulas:

P=Ch100%=Ch100%

where: P - fulfillment of production standards,%; Vf - the actual output of the worker, pcs., t, m;

Nvyr - worker output rate, pcs., t, m; Ti - normalized time to perform work, standard hours;

Tf - the time actually spent on the execution of work according to the time sheet, h.

The following factors influence the average percentage of compliance with the norms:

data on actual hours worked;

inaccurate accounting of losses of working time and overtime work;

qualification of the worker;

experience and seniority;

the level of progressive technology;

deviations from normal production conditions, etc.

Practice shows that at most enterprises today there is no accounting for actual time worked, accounting for overtime and losses. All this does not make it possible to reliably determine the percentage of performance of production standards, and therefore, to take into account and control labor costs.

The final stage of the study of labor rationing is the study of the degree of intensity of the norms, demonstrating the compliance of the norms used with labor costs in economically feasible conditions. Calculation of the tension level is carried out according to the formulas

where: Un - the level of tension of the norms;

Vn - the necessary time to complete the work in these organizational and technical conditions, calculated according to the standards, min, h;

Hvr - the established norm of time, min, h; P is the percentage of time standards fulfilled.

The optimal tension is equal to one, which corresponds to the equality of the norm calculated according to the standards and established at the enterprise. The practice of conducting the study revealed the need to ensure the same intensity of standards at the enterprise by type of work.

As a tentative estimate in the study of the degree of intensity of the existing norms, it is advisable to use the following estimated indicator: if the differences in the implementation of the norms do not exceed 10% deviation from the average values, then the current norms are quite tense.

The practice of conducting the study showed the need to ensure equal intensity of standards at the enterprise by type of work. The norms are considered to be equally stressed if the actual values ​​in are equally correlated with the norms established by the standards. As a tentative estimate in the study of the degree of tension of the current norms, it is advisable to use the following estimated indicator: if the differences in the implementation of the norms do not exceed 10% deviation from the average values, then the current norms are quite tense.

Because tariff qualification reference books and regional coefficients contain regulatory and reference data that must be observed, then the study of the tariff system provides for an assessment mainly of the legitimacy of establishing categories and determining the level of qualification based on comparison with tariff-qualification and qualification reference books. At this stage, it is possible to carry out selective certification of qualifications and professional competence of employees.

The whole set of indicators is assessed according to compliance with the requirements. The level of compliance can have the following ratings:

* below requirements;

* meets the requirements;

* above requirements.

The study of the results of selective certification makes it possible to draw a conclusion about the level of tariff regulation of wages. The validity of the tariffing of works is a necessary condition for the effective functioning of the tariff system.

At the stage of studying the tariff system, it is advisable to conduct a selective survey of the validity of the tariffing of works and employees.

Comparison of the average wage category of work and employees contributes to making the right management decisions. Thus, a comparative study of the average category of jobs and workers makes it possible to draw the following conclusions:

* if the average category of work is equal to or slightly different from the average category of workers, then the organization of labor and payment in terms of tariff regulation is correct;

* if the average category of work exceeds the average category of employees, but not more than 1, then the position is permissible, to a certain extent stimulates employees to increase their category;

* if the average category of work is more than 1 higher than the average category of workers, then the result of this situation is an increase in marriage;

* if the average category of the worker is higher, then the enterprise is forced to pay the worker the difference between the categories, and this leads to overspending of the wage fund, which is irrational from the position of the manager.

The study of the tariff system makes it possible to create a basis for the reasonable use of surcharges and surcharges. A study of additional payments and allowances for compliance with established requirements is being carried out. Bonuses for length of service must comply with the document, which contains the scale for establishing the allowance, the rules for determining the length of service, the procedure for calculating and establishing allowances.

The study of forms and systems of remuneration should begin with identifying the conditions that determine the use of piecework or time wages based on the characteristics of equipment, technology, organization of production and labor, accounting for costs and results of labor, requirements for the quality of work.

Since the expediency of choosing forms and systems of remuneration stems from compliance with the conditions of application, the prevalence of different forms and systems of remuneration is a consequence of the peculiarities of the organization of labor and production. It can be determined by the amount of funds spent on wages for each system, or based on the results of sociological research.

It is necessary to identify the feasibility of using a tariff-free option for organizing wages. If a tariff-free wage system is used in an organization, then the study reveals the validity of establishing the qualification levels of employees. In addition, the study of the degree of influence of indicators reflecting the contribution of the employee to the overall results of labor is essential for tariff-free regulation.

The study of the forms and systems of remuneration must be completed with an assessment of bonus positions in the enterprise.

All bonus systems used must be cost-effective, i.e. the results from the implementation of measures must exceed the costs. The criterion of economic efficiency is the observance of the following inequalities:

where: E - the effect of the introduction of the bonus system; P is the amount of the premium paid.

The effect can be expressed in different units, but when compared with costs, with a premium, the result should be expressed in monetary terms:

E \u003d (Up-Ub) H \u003d

where: UD, Ub - therefore, the achieved and basic levels of the bonus indicator in units of the bonus indicator;

Ct - terms of the effect;

n is the number of terms of the effect.

The absolute (LE - Y6) or relative change in the bonus indicator is adjusted to obtain the monetary value of the effect obtained. With an absolute change in the bonus indicator - by the amount of the effect per unit of the bonus indicator, with a relative change - by the total effect obtained by introducing the bonus system.

When analyzing the effectiveness of the bonus system, it should be taken into account that the size of the bonus in relation to the main salary should not be lower than 10%, which is considered as a threshold of psychological tangibility. It is believed that otherwise the bonus will not be perceived by the employee as a form of incentive. In addition, the size of the bonus should be linked to the labor efforts of the employee required to achieve the level of performance of the bonus indicator. It is necessary to take into account factors that do not depend on the efforts of the worker, but affect the size of the effect achieved.

Individual conditions of remuneration and labor incentives are provided for in employment contracts concluded with employees of the enterprise, and therefore it is necessary to study the relationship between the employment contract and the collective agreement of the enterprise, and the observance of the security of the employee.

The implementation of the stages of the study of the organization of wages makes it possible to get a real picture of the state in the organization. For each of the research criteria, an in-depth study can be performed using a set of tools, which depends on the goal and the availability of basic information.

Conclusion: So, any enterprise acts as a property and economic complex, which is a set of systems that ensure the functioning and development of the enterprise. Correctly chosen system of remuneration makes it possible to achieve the efficiency of the enterprise. For right choice wage systems on, it is worth studying the algorithm by which you can choose a wage system for the enterprise. The main features of each system are highlighted, which allow comparison. Due to the fact that each system is unique, a direct comparison is inappropriate. Evaluation of the effectiveness of each should be carried out for specific situations. Since there is no more or less good system, all systems are created for their own conditions. When choosing a system, an organization must always be defined with a strategic human resource objective. The goals can be: retention of personnel, motivation for the quality of work performance, high productivity, growth in the qualifications of employees, support for company loyalty, transparency and ease of understanding of the system, dependence of wages on the effort expended. All systems behave differently. In some situations they are leaders, in some they are lagging behind, in some situations they are on a par with the rest.

The choice of a remuneration system is an important process in the process of creating or reforming a system in an organization. This problem is a complex complex with which the management team needs to work. A methodology for choosing the optimal and most efficient wage system at the enterprise was presented. The algorithm includes actions that must be taken to achieve the desired result. It is required to carry out analytical work, which should take into account a large number of criteria, ranging from the psychology of workers to analysis and performance dynamics at the enterprise. The described algorithm can be applied to any enterprise, which makes it a flexible tool for managing organizations.