Ps organization of labor and wages. Organization of accounting of labor and wages of the personnel of the enterprise

Ps organization of labor and wages. Organization of accounting of labor and wages of the personnel of the enterprise

Conclusion

Conclusion

Popular

home » Marketing » Ps organization of labor and wages. Organization of accounting of labor and wages of the personnel of the enterprise

Organization of labor and wages at the enterprise

Introduction

1. Organization of labor at the enterprise

1.1 Organization of labor at the enterprise: content, principles and factors

1.2 Division and cooperation of labor in the enterprise. Organization of workplaces

1.3 Working conditions and factors of their formation. Occupational health and safety

1.4 Working hours. Modes of work and rest

1.5 The essence of labor discipline

2. Organization of remuneration at the enterprise

2.1 Organization of wages

2.2 Forms and systems of remuneration

2.3 Surcharges and allowances

3. Analysis of the organization of labor and wages in OJSC "Nadezhda"

3.1 Brief description of the enterprise

3.2 Labor productivity analysis

3.3 Payroll analysis

4. Measures for the efficiency and improvement of the organization of labor and wages in JSC "Nadezhda"

Conclusion

List of used literature

Introduction

One of the most important areas for ensuring the social orientation of a market economy is a rationally built organization of labor at all levels of management. Labor organized on a scientific basis is the leading factor in increasing its productivity and reducing production costs, the basis for ensuring the competitiveness of economic entities in a market economy. The problem of wages is one of the key ones in the Russian economy. Both the increase in production efficiency and the growth of people's well-being, a favorable socio-psychological climate in society, largely depend on its successful solution.

In connection with the above, the purpose of this term paper there will be a consideration of the elements of the organization of labor and wages in the enterprise.

The object of study in this work was chosen - the enterprise, the subject - the forms and methods of organizing labor and wages at the enterprise.

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

1. Give the concept of "organization of labor";

2. Define the concept of “organization of remuneration;

3. Indicate the basic principles and directions of labor organization;

4. Consider the forms and systems of remuneration;

5. Conduct an analysis on the example of a particular enterprise;

6. Develop a system of measures to improve the organization of labor and wages.

The methodological basis of the study was the concepts and views of domestic and foreign economists, journal articles, materials of scientific seminars and conferences related to the problems of considering the internal and external environment.

1. Organization of labor at the enterprise

1.1 Organization of labor at the enterprise: content, principles and factors

The organization of labor in enterprises and organizations refers to specific forms and methods of connecting people and technology in the labor process. The labor of people in the process of production is organized under the influence of the development of productive forces and production relations. Therefore, the organization of labor always has two sides: natural-technical and socio-economic.

In the content of the organization of labor, based on the characteristics of the tasks being solved, there are a number of areas: 1) division and cooperation of labor; 2) labor rationing; 3) organization and maintenance of workplaces; 4) organization of personnel selection and its development; 5) improvement of working conditions; 6) efficient use of working time, optimization of work and rest regimes; 7) rationalization of labor processes, the introduction of optimal methods and methods of work; 8) strengthening labor discipline.

Wages are both a link that connects a person with the means of production and a factor in the effective organization of labor.

Labor is organized in industry and other branches of the national economy in various forms. This variety of forms of labor organization is predetermined by the difference in qualitative division and quantitative proportionality in technological and production processes, and as a result, in the social labor process.

The organization of labor should be considered from two sides: as a state of the system and as a systematic activity of people to implement innovations in the already existing organization of labor in order to bring it into line with the achieved level of development of technology and technology.

The organization of labor includes the implementation of measures related to the rational use work force. At the same time, the organization of production, covering the entire process of output, requires that these measures be linked with the best use of all other resources.

The practical implementation of labor organization measures in modern conditions is based on the observance of a number of principles:

¾ a systematic approach to solving a complex of problems in the organization of labor;

¾ planning;

¾ scientific validity;

¾ interest of employees in the result of their work;

¾ creation of conditions for the dependence of wages on the final results;

¾ increase in the level of wages;

¾ ensuring the dynamism of the labor rationing system and its susceptibility to manifestations of scientific and technological progress.

On the scale of the national economy, the task of improving the organization of labor is to eliminate economic and social losses, ensure the fullest possible use of the labor resources of society, regulate the ratio of the number of people employed in the branches of material production and in the non-productive sphere, etc. Direct and indirect regulators are used for this, taking into account the degree of development of market relations in the economy.

Within the enterprise, the questions of the correct placement of workers in production on the basis of a rational division of labor and the combination of professions, specialization and expansion of service areas are of paramount importance for the organization of labor.

At a separate workplace, such tasks of labor organization as the introduction of the most progressive working methods and the rational content of the entire complex of labor operations for the manufacture of a product as a whole, the correct arrangement and layout of workplaces, the creation of proper sanitary, hygienic and aesthetic conditions for work and human life are solved.

1.2 Division and cooperation of labor in the enterprise. Organization of workplaces

An important point in the analysis of the division of labor is its consideration as a condition for increasing labor productivity on the scale of society and each individual enterprise.

Considering the division of labor within the enterprise, the following main types should be distinguished: 1) the functional division of labor between various categories of employees of the enterprise; 2) the division of labor between groups of workers on the basis of the technological homogeneity of the work they perform - the professional division of labor; 3) division of labor between groups of workers, depending on the complexity of the work they perform - qualification division of labor.

The division of labor as a process of specialization of workers cannot be regarded only as a narrowing of the sphere of human activity by performing more and more limited functions and production operations. The division of labor is a multilateral, complex process, which, changing its forms, reflects the operation of the objective law of labor change.

At the same time, it is necessary to take into account the existence of boundaries of expediency in the process of division of labor, ignoring which may adversely affect the organization and results of production. In this regard, the following requirements are important:

1) the division of labor should not lead to a decrease in the efficiency of the use of working time and equipment; 2) it should not be accompanied by depersonalization and irresponsibility in the organization of production; 3) the division of labor should not be excessively fractional.

It is important to note that the division of labor at enterprises should take into account not only the growth of labor productivity, but also the conditions for the comprehensive development of workers, the elimination of the negative impact of the production environment on the human body and the increase in the attractiveness of labor.

Cooperation is inextricably linked with the division of labor in production. These are two sides of the single process of labor in its social form.

The existence of a division of labor (according to functional, professional and qualification characteristics) objectively requires the establishment of certain relationships and interactions between the types of labor.

It should be borne in mind that labor cooperation does not mean only achieving rational proportions in labor costs. various kinds, but involves the establishment of social and labor relations between the participants in production, the coordination of the interests of people and the goals of production.

The leading place among the collective forms of organization of modern labor economic practice put forward production teams, group forms of labor organization.

One of essential elements organization of labor in an enterprise (organization) is to improve the planning, organization and maintenance of jobs in order to create at each of them necessary conditions for high-performance and high-quality work with the least possible physical effort and minimum nervous tension. The workplace is the primary link in the production structure of an enterprise, it is the object of labor organization in all of its above-mentioned areas.

To activate the existing reserves in the use of production potential, increase labor productivity, ensure a balance of jobs with labor resources, the mechanism for attestation and rationalization of individual jobs is used, as well as attestation of technological processes, industries, sites and workshops. In the course of certification, their technical, organizational condition, working conditions and safety measures are comprehensively assessed, the possibilities for increasing capital productivity, and the qualification potential of employees are considered.

1.3 Working conditions and factors of their formation. Occupational health and safety

In a civilized society, great importance is attached to working conditions and their improvement. Many conventions and recommendations indicate that the labor activity and life activity of people coincide in time and space, or, in other words, the main active life of a person takes place at work.

Consequently, not only the result of labor, but also factors such as total life expectancy, the state of working capacity, physical health, the period of social activity, etc. depend on the length of working time and working conditions.

Occupational safety is understood as the implementation of a set of technical measures (protection of hazardous places in production, the introduction of safe equipment, the modification of technologies in order to eliminate those types of work that pose a threat to the life and health of workers) and sanitary and hygienic measures (rational lighting, creation of favorable microclimatic conditions in industrial premises, devices for water and thermal curtains, shower units and air humidifiers), providing normal working conditions. Safety and industrial sanitation are independent applied sciences that study working conditions - factors of the working environment that can be a direct or indirect cause of accidents, occupational diseases and industrial injuries.

1.4 Working hours. Modes of work and rest

Working time is considered to be the time during which the employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with laws and regulations, are related to working time.

In the system of measures to create comfortable working conditions, rational work and rest regimes are of great importance, ensuring high labor efficiency and maintaining the health of workers. Despite the fact that the need for rest is individual and depends on the health of a particular person, his psychophysiological state, age, gender, the organization of joint work requires its regulation for entire categories of workers. Therefore, at enterprises, shift, weekly and monthly regimes of work and rest are established both in general and for individual divisions. As for the annual regime, it is regulated by law and manifests itself in the establishment of the duration of holidays for various categories of workers and depending on their working conditions.

The scientific basis for building rational modes of work and rest is the dynamics of human performance, reflecting the impact on the body of the whole complex of working conditions. Despite the variety of work performed and the different levels of working conditions at workplaces in structural divisions, there are similar changes in the dynamics of people's working capacity during the working day. The time of regulated breaks should be determined on the basis of an integral indicator obtained as a result of certification of workplaces in terms of working conditions.

1.5 The essence of labor discipline

Labor discipline is understood as the order of conduct established in the given organization and responsibility for its violation. According to the legislation, labor discipline is obligatory obedience for all employees to the rules of conduct, which are defined by the Labor Code, collective agreement, agreements, labor contract, local regulations of the organization.

The value of labor discipline lies in the fact that it:

Contributes to the achievement of high quality results of the work of each employee and the entire workforce of the enterprise;

Allows the employee to work with full dedication;

Provides conditions for the rational use of working time;

Increases production efficiency and labor productivity of each employee;

Contributes to the protection of labor and health of each employee and the entire workforce.

Security labor discipline and the creation of organizational and economic conditions for highly productive work is achieved by methods of persuasion, education and encouragement for conscientious work, and, if necessary, by measures of disciplinary and social influence.

Poor organization of production brings not only material, but also moral harm, causes dissatisfaction with work, nervousness, and undermines labor discipline. Functioning in market conditions, each enterprise seeks to use all the possibilities of an economic and technological nature, the energy of people, the creative thoughts of employees, ensuring an increase in production efficiency and profit growth - the basis of the financial well-being of employees.

2. Organization of remuneration at the enterprise

2.1 Organization of wages

Wages are the main source of income for workers, so their value determines the level of well-being of all members of society.

Under wages salary) it is customary to understand the remuneration established by the employee for the performance of labor duties.

The remuneration of each employee is determined by the employer depending on the quantity and quality of the work performed and is not limited to a maximum limit. Differentiation of wages is carried out depending on the complexity, content and results of the employee's work.

The wage fund is the amount of remuneration given to employees in accordance with the quantity and quality of their work, as well as compensation related to working conditions.

By its structure, the wage fund is a rather complex component of the cost of maintaining the labor force.

The planned value of the payroll fund (PHOT) can be determined in various ways.

Direct count method:

where is the average planned number of employees;

is the average salary of one worker in planning period with fees and charges.

Regulatory method:

where - the total volume of output in the planned period;

- wage rate per 1 ruble of output.

Rice. 1. Structure of the payroll

In addition to the wage bill, labor costs include payments social character(single social tax), as well as other payments that are not attributable to the wage fund and social payments.

Under the basic salary it is customary to understand that part of the employee's earnings that corresponds to payment at tariff rates (salaries) for a specific working period.

It is customary to refer to additional payment as incentive payments - that part of the payment system that aims the employee to achieve indicators that expand or go beyond the scope of duties provided for by the basic labor standard.

The organization of wages is determined by three interrelated and interdependent elements (Table 1):

tariff system,

regulation of labor,

Forms of pay.

Table 1 - Elements of the organization of remuneration

Elements of the organization of remuneration	Definition
*Labor rationing*
norm of time	the length of working time required to produce a unit of output (volume of work)
production rate	the number of units of output that must be manufactured by one worker (team) in a certain time
service rate	the number of units of equipment (jobs) that an employee of the appropriate qualification must service during a unit of working time
normalized task	the amount of work that must be done by a worker or team for a certain period of time
*Tariff system*
tariff rate	expressed in monetary terms, the absolute amount of wages of various groups and categories of workers per unit of time (hour, day, month). Tariff rates serve as the basis for organizing time-based wages and determining the price per unit of output for piecework wages.
tariff scale	a set of qualification categories and their corresponding tariff coefficients, with the help of which a direct dependence of the remuneration of workers on their qualifications is established
tariff -qualifying reference books	contain specifications works according to their complexity and requirements to workers to obtain a certain tariff category. In Russia, the Unified Tariff and Qualification Guide (ETKS) is currently in force. It contains 72 issues for various industries and types of work. In the first issue of ECTS - tariff and qualification characteristics of workers' professions, common to all sectors of the national economy. In the second - the characteristics of professions in mechanical engineering and metalworking. In total, the ECTS presents the tariffing of 5,195 occupations of workers. It is intended for billing work and assigning categories to workers.
regional coefficients to wages	are normative indicators of the degree of increase in wages depending on the location of the enterprise and are set in accordance with the zone of residence. There are 5 such zones with a range of district coefficients from 1.15 to 2.0.
*Form of remuneration*
time-based	The measure of labor is hours worked; Earnings are accrued in accordance with the tariff rate of the employee for the time actually worked.
piecework	The measure of labor is the output produced by the worker; Earnings depend on the quantity and quality of products produced by the worker.

The tariff system allows you to provide:

¾ the necessary unity of the measure of labor and its payment;

¾ implementation of the principle of equal pay for equal work throughout society;

¾ differentiation of the main part of the salary of workers, depending on the characteristics that characterize the quality of their work.

The main elements of the tariff system:

¾ tariff and qualification reference books;

¾ tariff rates of the 1st category;

¾ surcharge for working conditions

¾ payments according to regional coefficients.

Labor rationing provides for the establishment of a measure of labor costs for the manufacture of a unit of product (pieces, m, t), per unit of time (hour, shift, month) or the performance of a given amount of work in certain organizational and technical conditions.

Labor standards (rates of production, time, service, number) are established for workers in accordance with the achieved level of technology, technology, organization of production and labor.

2.2 Forms and systems of remuneration

The Constitution of the Russian Federation guarantees remuneration for work without any discrimination and not lower than the minimum wage (SMIC) established by the Federal Law, and the enterprise ensures the minimum wage guaranteed by law.

The monthly wage of an employee who has fully worked out the norm of working time determined for this period and fulfilled his labor duties cannot be lower than the minimum monthly wage (Article 133 of the Labor Code of the Russian Federation).

The minimum wage determines the lower limit of wages for unskilled workers when performing simple jobs under normal working conditions.

The main forms of remuneration are time and piecework. Each of them has varieties, called wage systems. Forms and systems of remuneration are shown in fig. 3.

Rice. 3 . Forms and systems of remuneration

Time-based is a form of remuneration in which wages depend on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions.

There are simple time-based and time-based - bonus systems of remuneration:

¾ simple time-based - payment is made in accordance with the tariff rate or salary for the time actually worked, regardless of the number of work performed;

¾ time-based bonus - in addition to payment in accordance with the time worked and the tariff rate, a bonus is established for ensuring certain quantitative and qualitative indicators.

Piecework - a form of wages in which earnings depend on the number of units produced, taking into account their quality, complexity and working conditions.

With piecework wages, rates are determined based on the established categories of work, tariff rates (salaries) and production standards (time standards).

The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output.

Piecework-bonus wages provide for bonuses for overfulfillment of production standards and specific indicators of their production activities (lack of marriage, complaints, etc.). When calculating wages in accordance with the bonus system adopted at the enterprise, all bonuses provided for by the Regulation on bonuses will be an integral part of the actual earnings of the employee. The amount of the bonus, as a rule, is set as a percentage of wages.

Piecework-progressive wage system. In accordance with this system, the labor of a worker within a certain amount of output (called the base) is paid at the original single rate, and products produced in excess of this base are paid at progressively increasing rates, but not more than double the piece rate.

The most important element of this system is the price scale, which indicates the degree of increase in piece rates depending on the level of exceeding the base.

The indirect piecework wage system is used in those cases where it is necessary to make the wages of service workers (mechanics, repairmen, etc.) directly dependent on the results of the work of the workers they serve.

The chord system is a system in which the amount of remuneration is set not for each operation separately, but for the entire range of work as a whole, provided that it is completed within the specified deadlines. The amount of piecework wages is determined on the basis of the current norms of time, output and prices, and in their absence - based on the norms and prices for similar work.

V collective agreement tariff-free wages can be established. The tariff-free (distributive) option is the opposite of the tariff option for organizing wages.

The tariff-free wage system makes the employee's earnings completely dependent on the final results of the work of the team and represents his share in the wage fund earned by all the team. There are two variants of the tariff-free wage system.

The first option is based on the use of two coefficients - the coefficient qualification level and coefficient labor participation.

The second version of the tariff-free system uses one composite allocation factor instead of two. When calculating it, both the factors of the qualification level of the employee and the factors of the effectiveness of his work and attitude to work are taken into account.

The use of a tariff-free system is advisable only in cases where there is a real opportunity to take into account the contribution of each employee in the overall results of labor. In addition to tariff and tariff-free systems, mixed systems can be distinguished as new forms, and among them - primarily a commission form of remuneration and the so-called dealer mechanism. These systems are called mixed because they have signs of both tariff and tariff-free forms of remuneration.

The commission form involves payment for the employee's actions to conclude a transaction (agreement) on behalf of the enterprise in commission percentage of the total size of this transaction. This method is used, for example, for employees of sales departments, foreign economic services, advertising agents, etc.

The dealer mechanism provides for the purchase by an employee of a part of the enterprise's products at his own expense with its subsequent implementation on his own.
Dealer (English "dealer") - a person or company acting as an intermediary in commercial transactions for the sale of goods, securities and currencies.

By agreement between the enterprise and the employee, the goods can be received without prepayment, and the calculation is made after the sale of products at a predetermined price.

When concluding an employment contract, remuneration is one of the essential conditions, therefore, the rates, coefficients, percentages established for wages must be stipulated in the employment agreement.

Bonuses should be understood as the payment of monetary amounts to employees in excess of the basic salary in order to encourage the successes achieved, fulfill obligations and stimulate their further increase.

2.3 Surcharges and allowances

Surcharges are payments of a compensatory nature related to the mode of work and working conditions. Supplement to wages is paid to employees in excess of the tariff rate (salary), taking into account the intensity and working conditions.

A wage supplement is a cash payment in excess of wages, which aims to encourage employees to improve their skills, professional skills, as well as to perform long-term work duties in a certain area or in a certain field of activity (unfavorable climatic conditions, hazardous production, etc.). e.) .

Table 2 - Additional payments and allowances to wages

Groups of surcharges and allowances	Types of surcharges and allowances
1. Compensation payments
*1.1. Operating mode related*	For work at night for work on weekends and holidays; for multi-shift operation; For overtime work for the shift method, etc.
*1.2. Related to working conditions*	for work in harmful or dangerous conditions and under difficult conditions; due to regional regulation of wages: According to regional coefficients; By coefficients for work in desert, waterless areas and high mountain areas; For percentage bonuses for work in the regions of the Far North and equivalent areas, in the southern regions of Eastern Siberia and the Far East
2. Incentive payments	Supplements to tariff rates and salaries: · per professional excellence; for combining professions and positions; for the qualification category; for access to state secrets; for academic degree, title; for years of service, work experience; for special conditions of public service; for class rank, diplomatic rank; for knowledge of a foreign language

3. Analysis of the organization of labor and wages in OJSC "Nadezhda"

3.1 Brief description of the enterprise

JSC "Nadezhda" is located in the city of Novosibirsk at the address: st. Krasny prospect, house 6. Legal form - open joint-stock company. The form of ownership is private. The purpose of society: profit. The Company has civil rights and bears the obligations necessary for the implementation of any types of activities not prohibited by law. Society is legal entity and has the right to own separate property reflected on its independent balance sheet, including property transferred to it by shareholders as payment for shares. The Company shall be liable for its obligations with all its property.

Management bodies of the society: - general meeting shareholders, - board of directors, - general manager, - board, - liquidation commission. Body of control over financial and economic and legal activity company is the audit commission.

The accounting policy of JSC "Nadezhda" provides: accounting at the enterprise is carried out by the accounting department under the leadership of the chief accountant. In its activities, the accounting department is guided by the “Regulations on Accounting and Accounting in the Russian Federation”, a working chart of accounts and other regulatory documents.

The main activity of the enterprise is tailoring for the population. For all the time of its existence, the factory has been producing and continues to produce high-quality inexpensive clothes.

Today the enterprise works stably, the market segment is represented by the city of Novosibirsk and the Novosibirsk region. The activity of the company contributes to the expansion of the market.

3.2 Labor productivity analysis

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used. General indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms. Partial indicators are the time spent on the production of a unit of a product of a certain type (labor intensity of products) or the output of a product of a certain type in kind in one man-day or man-hour. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time. The most general indicator of labor productivity is the average annual output of products by one worker. Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day.

Hence, the average annual output of products by one worker can be represented as the product of the following factors:

GV \u003d UD * D * P * SV.

According to tables 3 and 4, the average annual output of an employee of the enterprise in 2007 decreased compared to the output in 2006 by 0.43 thousand rubles. (15.10 - 15.53). It decreased by 0.64 thousand rubles. by reducing the average hourly output of workers. The share of workers in the total number of industrial and production personnel increased slightly. The level of production was negatively affected by over-planned whole-day and intra-shift losses of working time, as a result, it decreased by 0.07 thousand rubles. Also, the change in output occurred due to a reduction in the average number of employees in 2007 compared to 2006.

Table 3 - Initial data for factor analysis

Indicator	Base (1997)	Fact (1998)	+ , -
The volume of production (VP), thousand rubles.	6664,5	5437	-1227,5
Average headcount: industrial and production personnel (PPP) workers (KR)
The share of workers in the total number of industrial and production personnel (EA),%
Days worked by one worker per year (D)	235	234	-1
Average working day (P), hours	7,96	7,98	+0,02
Total hours worked: by all workers per year (T), h. including one worker, man-h.
Average annual output, thousand rubles: one worker (GV) one worker (GW¢)
Average daily output of a worker (DV), rub.	79,7	76,7	-3
Average hourly output of a worker (SV), rub.	10,01	9,6	-0,41
Unproductive time costs (Tn), thousand hours	4,4	3	-1,4
Above-planned time savings due to the implementation of scientific and technological progress (Te), thousand people-hours	45	57	+12
Change in the cost of marketable products as a result of structural shifts (VPstr), thousand rubles.	320	385	+65

Table 4 - Calculation of the influence of factors on the level of average annual output of employees of the enterprise.

Be sure to analyze the change in the average hourly output. The value of this indicator depends on the factors associated with changes in the labor intensity of products and its cost estimate.

The first group of factors includes such as the technical level of production, the organization of production, unproductive time spent in connection with marriage and its correction. The second group includes factors associated with a change in the volume of production in terms of value due to a change in the structure of products and the level of cooperative deliveries. To calculate the influence of these factors on the average hourly output, the method of chain substitutions is used. In addition to the planned and actual level of average hourly output, it is necessary to calculate three conditional indicators of its value.

The first conditional indicator of average hourly output should be calculated under conditions comparable to the plan (for productive hours worked, with a planned production structure and with a planned technical level production). To obtain this indicator of the actual volume of production of marketable products, it should be adjusted for the amount of its change as a result of structural shifts and cooperative deliveries DVPstr, and the amount of time worked - for unproductive time costs (Tn) and extra time savings from the implementation of STP measures (Te). Calculation algorithm:

SVusl1 \u003d (VPf ± VPstr) / (Tf - Tn ± Te) \u003d (5437000 + 68000) / (565798 - 3000 + 57000) \u003d 8.88 rubles.

If we compare the obtained result with the base one, then we will find out how it has changed due to the intensity of labor in connection with the improvement of its organization, because the rest of the conditions are the same:

Dscrew = 8.88 - 10.01 = -1.13 rubles.

The second conditional indicator differs from the first one in that, when calculating it, labor costs are not adjusted for Te:

SVusl2 \u003d (VPf ± DVPstr) / (Tf - Tn) \u003d (5437000 + 65000) / (565798 - 3000) \u003d 9.78 rubles.

The difference between the obtained and the previous result shows the change in the average hourly output due to extra time savings due to the implementation of scientific and technical progress measures:

DSVTe \u003d 9.78 - 8.88 \u003d + 0.9 rubles.

The third conditional indicator differs from the second one in that the denominator is not adjusted for unproductive time costs:

SVusl3 \u003d (VPf ± DVPstr) / Tf \u003d (5437000 + 65000) / 565798 \u003d 9.72 rubles.

The difference between the third and second conditional indicator reflects the impact of unproductive time spent on the level of average hourly output:

DSVTn \u003d 9.72 - 9.78 \u003d -0.06 rubles.

If we compare the third conditional indicator with the actual one, we will find out how the average hourly output has changed due to structural shifts in production:

DSvstr \u003d 9.6 - 9.72 \u003d -0.12 rubles.

Thus, all factors, with the exception of the second, had a negative impact on the growth of labor productivity of the enterprise's workers.

Balance of factors:

1.13 + 0.9 - 0.06 - 0.12 \u003d -0.41 rubles.

You can achieve an increase in labor productivity by:

1. reducing the complexity of products, i.e. reducing labor costs for its production by introducing scientific and technical progress measures, comprehensive mechanization and automation of production, replacing outdated equipment with more advanced ones, reducing losses in working time and other organizational and technical measures in accordance with the plan;

2. more complete use of the production capacity of the enterprise, tk. with an increase in production volumes, only the variable part of the cost of working time increases, while the constant part remains unchanged. As a result, the time spent on producing a unit of output is reduced.

3.3 Payroll analysis

Starting to analyze the use of the wage fund, first of all, it is necessary to calculate the absolute and relative deviation of its actual value from the planned one. The absolute deviation (DFZPabs) is determined by comparing the actually used funds for wages (FZPf) with the planned wage fund (FZPpl) for the whole enterprise, production units and category of employees:

DFZPabs = FZPf - FZPpl.

In 1998, in general, for the enterprise:

DFZPabs \u003d 3207.8 - 3950.4 \u003d -742.6 thousand rubles.

DFZPabs \u003d 2111.6 - 2415.1 \u003d -303.5 thousand rubles. (workers),

DFZPabs \u003d 455.8 - 558.0 \u003d -102.2 thousand rubles. (leaders),

DFZPabs \u003d 399.0 - 594.0 \u003d -195.0 thousand rubles. (specialists),

DFZPabs = 241.4 - 383.3 = -141.9 thousand rubles (non-industrial group).

In 1997, in general, for the enterprise:

DFZPabs \u003d 3806.2 - 4350.0 \u003d -543.8 thousand rubles.

DFZPabs \u003d 2453.1 - 2807.3 \u003d -354.2 thousand rubles. (workers),

DFZPabs \u003d 504.2 - 548.0 \u003d -43.8 thousand rubles. (leaders),

DFZPabs \u003d 521.8 - 602.2 \u003d - 80.4 thousand rubles. (specialists),

DFZPabs \u003d 327.1 - 392.5 \u003d -65.4 thousand rubles. (non-industrial group).

It can be seen from the calculations that in 2007 the actual savings in the payroll amounted to 742.6 thousand rubles compared to the planned savings. By categories of workers, savings in the wage fund are also observed. In 2006, for the whole enterprise, the actual savings in the wage fund compared to the planned amounted to 543.8 thousand rubles. There are also savings by category of workers. In 2007, compared to 2006, OAO Nadezhda saw absolute savings in the salary fund in the amount of 598.4 thousand rubles. (3806.2 - 3207.8).

The relative deviation is calculated as the difference between the actually accrued salary and the planned fund, adjusted for the production plan fulfillment factor. The percentage of fulfillment of the production plan in 2007 is 103.5 (5437 thousand rubles / 5250 thousand rubles), and in 1997 - 102.2 (6664.5 thousand rubles / 6520 thousand rubles) . However, it must be taken into account that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production. These are the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages (Tables 5 and 6).

Table 5

Input data for the 2007 payroll analysis

Payment type	Amount of salary, thousand rubles
Plan	Fact	Deviation
1.1. At piece rates
2.2. Surcharges 2.2.2. For work experience
	2278,3	1998,4	-279,9
4. Payment for vacations of workers
5. Compensation of employees	1535,3	1096,2	-439,1

variable part permanent part

Table 6

Input data for the 2006 payroll analysis

Payment type	Amount of salary, thousand rubles
Plan	Fact	Deviation
1. Variable part of the wages of workers 1.1. At piece rates 1.2. Performance Awards
2. The constant part of the wages of workers 2.1. Time wages at tariff rates 2.2. Surcharges 2.2.1. For overtime work 2.2.2. For work experience 2.2.3. For downtime due to the fault of the enterprise
3. Total wages of workers without vacation pay	2606,3	2289,2	-317,1
4. Payment for vacations of workers 4.1. Relating to the variable part 4.2. Pertaining to the permanent part
5. Compensation of employees	1542,7	1353,1	-189,6
6. General payroll. Including: variable part (clause 1. + clause 4.1.) constant part (clause 2. + clause 4.2. + clause 5.)
7. Share in the total salary fund,%: variable part permanent part

The constant part of wages does not change with an increase or decrease in production volume (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers in non-industrial industries and the corresponding amount of vacation pay):

DFZPotn \u003d FZPf - FZPsk \u003d FZPf - (FZPpl.trans. * Kvp + FZPpl.post),

where DFZPotn is the relative deviation of the salary fund; FZPf - actual salary fund; FZPsk - planned salary fund, adjusted for the coefficient of fulfillment of the plan for output; FZPpl.per and FZPpl.post - respectively, the variable and constant amount of the planned salary fund; Kvp - the coefficient of implementation of the plan for the production of products.

In 2007: DFZPotn = 3207.8 - (1216.7 * 1.035 + 2733.7) = -785.2 thousand rubles.

In 2006: DFZPotn = 3806.2 - (1171.8 * 1.022 + 3178.2) = - 569.8 thousand rubles.

When calculating the relative deviation in the wage fund, you can use the so-called correction factor (Kp), which reflects the share of the variable salary in the total fund. It shows by what fraction of a percentage the planned wage fund should be increased for each percentage of overfulfillment of the production plan (DVP%):

DFZPotn \u003d FZPf - FZPsk \u003d FZPf - [FZPpl (100 + DVP% * Kp) / 100].

In 1998: DFZPotn = 3207.8 - = -785.2 thousand rubles.

In 1997: DFZPotn = 3806.2 - = -569.8 thousand rubles.

Consequently, this enterprise has a relative savings in the use of the wage fund in the amount of: 785.2 thousand rubles in 1998 and 569.8 thousand rubles. in 2006

4. Measures for the efficiency and improvement of the organization of labor and wages in JSC "Nadezhda"

Measures to implement an effective personnel policy. It is most profitable for an enterprise to seek reserves for its social development. Personnel policy aims to achieve the following goals:

1. the enterprise should strive to create a healthy and efficient team, i.e. seek to implement social programs or plans for the social development of the enterprise.

2. raising the level of qualification of the employees of the enterprise, i.е. highly qualified employees are very important for the enterprise.

3. creation of a labor collective that is optimal in terms of gender and age structure, as well as in terms of skill level.

4. For the enterprise, the governing body is very important, i.e. creation of a highly professional management team capable of responding flexibly to changing circumstances, feeling and implementing everything new and advanced, and able to look far ahead.

The personnel policy at the enterprise should be aimed at the optimal combination of categories of industrial and production personnel.

Enterprise planning. At JSC "Nadezhda" no attention is paid to planning, i.e. there is no planning department at the enterprise at all. This is due to the unstable financial and economic situation of the enterprise. Planning has always been of great importance for the productive work and development of the enterprise, for the study and analysis of the reserves of the enterprise's production capacities. The purpose of the plan is to find reserves for improving the use of labor power and, on this basis, labor productivity.

It is very important to carry out planning of labor productivity in the enterprise, and various methods can be used. The most common is the method of planning labor productivity by factors.

The JSC "Nadezhda" enterprise should pay attention to such issues as:

1. creation of modern methods for distributing the payroll fund among departments, teams and performers;

2. development of tariff systems based on a "floating" tariff;

3. introduction of tariff-free wage systems;

4. stimulation of current performance;

5. encouragement of entrepreneurial and inventive activity;

6. reflection of wage issues in contracts and collective agreements.

Payroll planning is also important. Salary is planned and determined on the basis of planned working hours and production volume at tariff rates, salaries or piece rates. At the same time, the plan should be designed in such a way that the growth rate of labor productivity outstrips the growth rate of average wages.

JSC "Nadezhda" can be offered to apply tariff-free wage systems, i.е. establish coefficients showing the ratio of the payment of the i-th employee and the minimum wage.

The payroll is influenced by the number of employees. Here one can propose, for example, to reduce the number of administrative and managerial personnel through the introduction of the latest technologies, computer developments and programs for accounting and reporting.

The company can also be offered to use, along with the payment of wages, deferred payments (for example, to a pension fund), participation in the company's profits, participation in equity capital. Along with this, various additional incentives can be applied - payment transport costs, subsidies for food, discounts on the purchase of goods of the company, assistance in training, life insurance, medical examination. This, on the one hand, motivates employees to receive additional income, and on the other hand, promotes social partnership between employees and owners of the enterprise.

Conclusion

Having studied and analyzed the basic economic and methodological literature on this issue, it can be argued that each enterprise should develop a plan for labor and wages, the purpose of which is to find reserves for improving the use of labor and, on this basis, increasing labor productivity. At the same time, the plan should be designed in such a way that the growth rate of labor productivity outstrips the growth rate of wages.

In this regard, the problem of accounting for the organization of labor and wages remains one of the main ones for entrepreneurial activity.

For the disclosure of this topic in the course of the work, the following tasks were performed:

¾ The concept of "organization of labor" is given;

¾ The concept of “organization of wages;

¾ The main principles and directions of labor organization are indicated;

¾ The forms and systems of remuneration of labor are considered;

¾ An analysis was carried out on the example of a specific enterprise;

The analysis and assessment of the situation at the JSC "Nadezhda" enterprise are carried out in the third chapter. Based on the data obtained, a system of measures was developed to improve the organization of labor and wages.

Thus, the goal is achieved and the tasks of the thesis work are solved.

List of used literature

1. Abryutina M.S., Grachev A.V. Analysis of the financial and economic activity of the enterprise: Educational and practical guide. - 2nd ed. Spanish - M.: - Publishing House "Business and Service", 2007. - 256 p.

2. Adamchuk V.V. etc. Organization and rationing of labor. M. 1999. - 240 p.

3. Bazarov T.Yu., Eremin B.L. Personnel Management. M. 2003. - 190 p.

4. Bakaev A.S. Normative provision of accounting. Analysis and comments. Ed. 2nd, revised. and additional – M.: MTsFER, 2001. – 352 p.

5. Gataullina E.I. Wages of temporary workers.// Glavbuh. - 2006. - No. 14. - With. 72-78

6. Panina N.A., Odegov Yu.G. Labor Economics. - M.: Exam, 2003. - 346 p.

7. The policy of the enterprise in the organization of remuneration // Man and labor, 1998. - No. 11. - S. 78-81.

8. Protas L.G. Enterprise economy. - M: Economics, 2005. - 178 p.

9. Raitsky K.A. Enterprise Economics: Textbook. - M.: Marketing, 1999. -600 s

10. Rofe AI Economics and sociology of labor. -M., 2003. - 342 p.

11. Rofe A.I., Erokhina R.I., Pshenichny V.P., Stretenko V.T. Labor Economics. - M., Higher School, 2002. - 230 p.

12. Tanich P.E. Labor Economics. - M.: Economics, 2003. - 467 p.

13. Chizhov B.A., Shomov E.M. Features of wages for seasonal and temporary workers // Glavbukh No. 10 - 1998, p. 50-57.

14. Filev V.I. Labor rationing for modern enterprise. - M.: CJSC "Accounting Bulletin", 1997. - S. 105-106.

15. Shipunov V.G., Kishkel E.N. Fundamentals of management activities: Proc. for avg. specialist. textbook establishments. - M.: Higher. school, 1996. - 271 p.

16. Economics of wages: Textbook / Edited by prof. O.I. Volkov. - M.: INFRA-M, 1997. - 304 p.

17. Enterprise Economics: Textbook / Under the general editorship of prof., Doctor of Economics. A. I. Rudenko. - Minsk, 1995 - 407 p.

18. Economics of the enterprise: Textbook for universities. / L.Ya. Avrashkov, V.V. Adamchuk, O.V. Antonova and others; Ed. Prof. V.Ya. Gorfinkel, prof. V.A. Shvandar. - 2nd ed., revised. and additional - M.: Banks and stock exchanges, UNITI, 1998. -570 p.

19. Economic strategy of the company / Ed. Gradova A.P. - St. Petersburg: Spetsliterature, 1995. - 230 p.

20. Economics and sociology of labor: Textbook / Ed. B.Yu. Serbinovsky and V.A. Chulanov. - Rostov-on-Don: "Phoenix", 1999. - 300 p.

Adamchuk V.V. etc. Organization and rationing of labor. M. 1999. -p. 102

Panina N.A., Odegov Yu.G. Labor Economics. - M.: Exam, 2003. - p.37

Protas L.G. Enterprise economy. - M: Economics, 2005. - p.128

Filev V.I. Rationing of labor in a modern enterprise. - M .: CJSC "Accounting Bulletin", 1997. - S. p. 105

Enterprise Economics: Textbook / Under the general editorship of prof., Doctor of Economics. A. I. Rudenko. - Minsk, 1995 - p. 207

Abryutina M.S., Grachev A.V. Analysis of the financial and economic activity of the enterprise: Educational and practical guide. - 2nd ed. Spanish - M .: - Publishing House "Business and Service", 2007. - p. 98

Bakaev A.S. Normative provision of accounting. Analysis and comments. Ed. 2nd, revised. and additional - M.: MTsFER, 2001. - p.103

Economic strategy of the firm / Ed. Gradova A.P. - St. Petersburg: Spetsliterature, 1995. - p.30

Organization of labor and wages at the enterprise

Introduction

Organization of labor at the enterprise

1.1 Organization of labor at the enterprise: content, principles and factors

1.2 Division and cooperation of labor in the enterprise. Organization of workplaces

1.3 Working conditions and factors of their formation. Occupational health and safety

1.4 Working hours. Modes of work and rest

1.5 The essence of labor discipline

Organization of wages at the enterprise

2.1 Organization of wages

2.2 Forms and systems of remuneration

2.3 Surcharges and allowances

Analysis of the organization of labor and wages in JSC "Nadezhda"

3.1 Brief description of the enterprise

3.2 Labor productivity analysis

3.3 Payroll analysis

Measures for the efficiency and improvement of the organization of labor and wages in OJSC "Nadezhda"

Conclusion

List of used literature

Introduction

In connection with the foregoing, the purpose of this course work will be to consider the elements of the organization of labor and wages in the enterprise.

The object of study in this work was chosen - the enterprise, the subject - the forms and methods of organizing labor and wages at the enterprise.

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

Give the concept of "organization of labor";

Define the concept of “organization of remuneration;

Indicate the basic principles and directions of labor organization;

Consider the forms and systems of remuneration;

Conduct an analysis on the example of a particular enterprise;

Develop a system of measures to improve the organization of labor and wages.

1. Organization of labor at the enterprise

1.1 Organization of labor at the enterprise: content, principles and factors

The organization of labor in enterprises and organizations refers to specific forms and methods of connecting people and technology in the labor process. The labor of people in the process of production is organized under the influence of the development of productive forces and production relations 1 . Therefore, the organization of labor always has two sides: natural-technical and socio-economic.

In the content of the organization of labor, based on the characteristics of the tasks being solved, there are a number of areas: 1) division and cooperation of labor; 2) labor rationing; 3) organization and maintenance of workplaces; 4) organization of personnel selection and its development; 5) improvement of working conditions; 6) efficient use of working time, optimization of work and rest regimes; 7) rationalization of labor processes, introduction of optimal methods and methods of work; 8) strengthening of labor discipline 2 .

Wages are both a link that connects a person with the means of production and a factor in the effective organization of labor.

The organization of labor includes the implementation of measures related to the rational use of labor. At the same time, the organization of production, covering the entire process of output, requires that these measures be linked with the best use of all other resources.

The practical implementation of labor organization measures in modern conditions is based on the observance of a number of principles:

a systematic approach to solving a complex of tasks for the organization of labor;

regularity;

scientific validity;

the interest of employees in the result of their work;

creation of conditions for the dependence of wages on the final results;

raising the level of wages;

ensuring the dynamism of the labor rationing system and its susceptibility to manifestations of scientific and technological progress.

1.2 Division and cooperation of labor in the enterprise. Organization of workplaces

An important point in the analysis of the division of labor is its consideration as a condition for increasing labor productivity on the scale of society and each individual enterprise.

Considering the division of labor within the enterprise, the following main types should be distinguished: 1) the functional division of labor between various categories of employees of the enterprise; 2) the division of labor between groups of workers on the basis of the technological homogeneity of the work they perform - the professional division of labor; 3) the division of labor between groups of workers, depending on the complexity of the work they perform - the qualification division of labor 3 .

At the same time, it is necessary to take into account the existence of expediency limits in the process of division of labor, ignoring which may adversely affect the organization and results of production 4 . In this regard, the following requirements are important:

Cooperation is inextricably linked with the division of labor in production. These are two sides of the single process of labor in its social form.

It should be borne in mind that labor cooperation does not mean only the achievement of rational proportions in the costs of various types of labor, but involves the establishment of social and labor relations between the participants in production, the coordination of the interests of people and the goals of production.

The leading place among the collective forms of organization of modern labor economic practice put forward production teams, group forms of labor organization.

One of the most important elements of labor organization in an enterprise (organization) is the improvement of planning, organization and maintenance of workplaces in order to create the necessary conditions for highly productive and high-quality labor at each of them with the least possible physical effort and minimal nervous tension 5. The workplace is the primary link in the production structure of an enterprise, it is the object of labor organization in all of its above-mentioned areas.

1.3 Working conditions and factors of their formation. Occupational health and safety

Faculty of Economics and Management

Department of Management

GRADUATION PROJECT

Oorganization of labor and wages enterprise

annotation

The thesis on the topic "Organization of labor and wages at the enterprise" has the following structure: introduction; the main part, consisting of three chapters; conclusion; list of sources used, mandatory attachments.

In the introduction of the thesis, the relevance of the chosen topic is revealed, the goals and objectives of the thesis are described.

The first chapter is devoted to the theoretical and methodological foundations of the organization of labor and wages, adopted in international practice and implemented in the Republic of Kazakhstan.

The second chapter gives a general organizational and economic characteristics of the object of study, LLP "EuroBrick". Conclusions are given on the effectiveness of the organization of labor and wages at the enterprise based on an analysis of the main technical and economic indicators.

The third chapter reveals the experience foreign organization labor and wages. On the basis of the conclusions made, ways have been developed to improve the current practice of organizing labor and wages at the enterprise LLP "EuroBrick".

In conclusion, conclusions are drawn about the work done, the results of this thesis work are summed up.

Abstract

Diploma thesis is "The organization of labor and wages in the enterprise" and it has the following structure: introduction, main part, consisting of three chapters, conclusion, a list of used sources, applications.

Actual character of the chosen topic, objectives and tasks of the thesis are revealed in the introduction,.

The first chapter is dedicated to the theoretical and methodological basis of labor and wages organisation, internationally accepted and implemented in the Republic of Kazakhstan.

The second chapter gives an overview of organizational and economic characteristics of the object of study, LLP "EuroBrick". The results on the effectiveness of the organization of labor and wages in the enterprise on the basis of the analysis of the main technical and economic indicators are given.

The third chapter describes the experience of foreign labor organization and wages. On the basis of the findings we have developed ways to improve the current practice of the organization of labor and wages in the enterprise LLP "EuroBrick".

Conclusion includes results of the work.

annotation

Introduction

1 Theoretical basis organization of labor and wages at the enterprise

1.1 The concept and economic significance of the organization of labor and wages in the enterprise

1.2 The essence and role of labor and wages in the system of relations between the employer and the employee

1.3 Main indicators of wages and labor efficiency

2 Analysis of the main technical and economic indicators of production and economic activity enterprises

2.1 General organizational and economic characteristics of EuroBrick LLP and its activities

2.2 Analysis of the main technical and economic indicators of the production and economic activities of EuroBrick LLP

2.3 Analysis of the efficiency of the use of labor resources of EuroBrick LLP

2.4 Analysis of wages at the enterprise LLP "EuroBrick"

3 Ways to improve the organization of labor and wages at the enterprise

3.1 Foreign experience in the organization of labor and wages

3.2 Ways to improve the organization of labor and wages at the enterprise LLP "EuroBrick"

3.3 The main directions for improving the methods of organization, moral and material incentives for labor

Conclusion

List of sources used

Annex A (mandatory)

Annex B (mandatory)

Introduction

The problem of organization and remuneration of labor is one of the key ones in the economy. Both the increase in production efficiency and the growth of people's well-being, a favorable socio-psychological climate in society, largely depend on its successful solution.

One of the basic principles of the organization of labor and wages in the modern economy is the principle of the material interest of the worker in the results of his work.

The organization of labor in an enterprise is, on the other hand, actions to establish, streamline or change the procedure for the implementation of the labor process and the related production interactions of workers with the means of production and with each other.

The main economic indicators of its activity, its stable financial position depend on an effective system of material incentives for the work of the personnel of the enterprise.

New systems for organizing labor and wages should provide employees with material incentives. These incentives can be used most effectively with a strict individualization of the wages of each employee, i.e. when introducing a tariff-free, flexible model of remuneration, in which the employee's earnings are directly dependent on the demand for their products and information services, on the quality and competitiveness of labor products and, of course, on the financial situation of the society in which he works. It should also be taken into account that the formation and amount of profit depend on the chosen system of remuneration.

In Kazakhstan, the system of remuneration adopted in the days of the administrative-command system of management is largely widespread. However, new market relations are increasingly penetrating into social life, and with them a new approach to the concept of wages, remuneration for work, and material incentives for highly productive labor should come. Therefore, the chosen topic is currently one of the most relevant.

Based on the goal, the following tasks were set and solved in the work:

1 The theoretical foundations of the organization of labor and wages at enterprises in a market economy have been studied and considered;

2 The characteristics of the technical and economic indicators of EuroBrick LLP are given;

3 Analyzed basic data on the personnel of EuroBrick LLP, on the basis of which an analysis was made of the use of the enterprise's labor resources;

4 An analysis of the wage fund and labor productivity was carried out;

5 On the basis of the conducted research, measures are proposed to improve the organization and remuneration of labor at the enterprise.

The object of the study is the organization and remuneration of labor at EuroBrick LLP.

The subject of the research is the mechanism of economic methods of labor motivation at the enterprise.

The methodological basis of the work was the works of domestic and foreign economists on the problems of organization and remuneration of labor at the enterprise, as well as legislative and regulations government of the Republic of Kazakhstan.

1 Theoretical foundations of the organization of labor and wages at the enterprise

1.1 The concept and economic significance of labor organizationat the enterprise

The organization of labor or organizational relations is the form in which economic results are realized. labor activity. Therefore, the organization of labor is considered as an integral part of the labor economy.

Among the efficiency factors, a significant place is occupied by the organization of labor, which is understood, on the one hand, as a system of production relationships of workers with the means of production and with each other, which forms a certain order of the labor process, which consists of the division of labor and its cooperation between workers, the organization of jobs and the organization their maintenance, rational methods and methods of work, reasonable labor standards, its payment and material incentives, planning and accounting of labor and which is ensured by the selection, training, retraining and advanced training of personnel, the creation of safe and healthy working conditions, as well as the education of labor discipline.

The organization of labor or organizational relations is the form in which the economic results of labor activity are realized.

The organization of labor at the enterprise contains the following elements:

Selection, training, retraining and advanced training of employees;

The division of labor, that is, the placement of workers in jobs and the assignment of certain duties to them;

Labor cooperation, that is, the establishment of a system of production interconnection between workers;

Organization of workplaces;

Organization of workplace services;

Development of rational techniques and methods of work;

Establishment of reasonable labor standards;

Creation of safe and healthy working conditions;

Organization of payment and material incentives for labor;

Planning and accounting of labor;

Education of labor discipline.

The process of improving the organization of labor based on the achievements of science and best practices is called the scientific organization of labor (NOT). The scientific approach to the organization of labor allows the best way to combine equipment and people in the production process, ensures the most efficient use of material and financial resources, reducing labor intensity and increasing labor productivity. It is aimed at preserving the health of workers, enriching the content of their work.

An important feature of the NAT is its focus on solving interrelated groups tasks:

Economic (saving resources, improving product quality,

Growth of production efficiency);

Psychophysiological (improvement of the working environment, harmonization of psychophysiological loads on a person, reduction of the severity and neuropsychic tension of labor);

Social (increasing the diversity of labor, its content, prestige, ensuring full wages).

The development of ideas about the tasks of NOT is the provisions on its functions, that is, the specific features of the manifestation of NOT in the enterprise, its impact on various aspects of production. An analysis of the impact of NAT on production makes it possible to single out the following functions.

The resource-saving function, including labor-saving, is aimed at saving working time, efficient use of raw materials, materials, energy, that is, resources. In addition, the economy of labor includes not only saving the means of production, but also the elimination of all useless labor. This is achieved by rational division and cooperation of labor, the use of rational methods and methods of labor, a clear organization of workplaces, and a well-established system of their service. Resource savings are also served by the orientation of the NOT to improve the quality of products: better quality is tantamount to more quantity. Resource saving is one of the main levers of production intensification. In modern conditions, the increase in demand for fuel, energy, metal and other materials should be satisfied by 75-80% due to their savings. It is necessary to aim at this not only technology, but also the organization of labor.

The optimizing function is manifested in ensuring full compliance of the level of labor organization with the progressive level of technical equipment of production, achieving the scientific validity of labor standards and labor intensity, and ensuring that the level of remuneration of labor corresponds to its final results.

The function of forming an effective employee . This is the implementation on a scientific basis of professional orientation and professional selection of workers, their training, and systematic advanced training.

The labor-saving function is manifested in the creation of favorable, safe and healthy working conditions, in the establishment of a rational regime of work and rest, in the use of a flexible working time regime, in facilitating hard work to a physiologically normal value.

Labor elevation function . Labor exalts the creation of conditions in production for the harmonious development of a person, increasing the content and attractiveness of labor, the eradication of routine and primitive labor processes, ensuring the diversity of labor and its humanization.

Educational and activating functions are aimed at developing labor discipline, developing labor activity and creative initiative. A high level of labor organization contributes to the formation of these qualities of an employee, and the higher the quality of the performers, the higher the level of labor organization.

Understanding the functions of NOT allows us to provide a comprehensive, integrated approach to solving the problems of organizing labor in an enterprise, to more clearly present the mechanism of the impact of NOT on an employee and production itself.

Elements of labor organization and its forms . We will reveal the content of the elements of labor organization at the enterprise.

One of the most significant elements is the selection, training, retraining and advanced training of employees. Work with personnel refers to the organization of labor, because without ensuring a certain level of skill of the employee, without his professionalism, one cannot count on any efficient operation in production.

The training of personnel should be preceded by the professional selection of candidates for a particular position by checking the state of health, measuring certain psychophysiological parameters of a person necessary for his chosen profession, using test and other methods of control. Training of workers for modern production is carried out through a system of vocational education and through training on the job. Vocational training in production covers the training of new workers, retraining and training in new professions, and improving their skills. In modern conditions, the retraining of workers in accordance with the requirements of the labor market is of great importance. This work is organized by the Federal Employment Service.

An important element of the organization of labor is the division of labor, that is, the separation of types of labor activity between workers, teams and other departments in the enterprise. This is the starting point for the organization of labor, which, based on the goals of production, consists in assigning to each employee and each division of their duties, functions, types of work, technological operations. There are such forms of division of labor in enterprises as functional, technological, professional, qualification and some others.

The functional division of labor is determined depending on the nature of the functions performed by employees in production and their participation in the production process. On this basis, workers are divided into workers, employees, junior service personnel, guard and fire departments, and students.

The technological division of labor is determined by phases, types of work, products, assemblies, parts, technological operations. It determines the placement of workers in accordance with the technology of production and to a large extent affects the level of content of labor. Varieties of this form of division are the sub-detailed, substantive and operational division of labor.

The professional division of labor is differentiated by specialties and professions.

And finally, the qualification division of labor is determined by the complexity and accuracy of work in accordance with professional knowledge and work experience.

Organically connected with the division of labor is cooperation, that is, the establishment of a system of production interconnection and interaction between workers and departments.

There are the following forms of labor cooperation: inter-shop, intra-shop cooperation, intra-sectoral, intra-brigade. The most important directions for improving the division and cooperation of labor are the combination of professions, the expansion of service areas, and multi-machine work.

For the organization of highly productive labor, it is also necessary to solve the question: how, in what way, work should be done. This is achieved by establishing rational methods and methods of labor. Of course, the way work is done is largely determined by technology, but each technological operation can be performed in different ways: with more or less movement, more or less skillfully, with a different amount of time and physiological energy. Establishing the most economical way to perform each action, reception, operation, each work is the responsible work of the labor organizer. It involves the analysis and development of all parts of the labor process, including the construction and coordination of movements, the choice of a comfortable working posture, ways of owning a tool and controlling machines and mechanisms.

The method of fulfilling a production task, characterized by a certain composition and sequence of actions, techniques, operations, forms the method of labor. Methods for performing work processes should be designed along with the design technological process, and the results of design developments are entered into maps of methods and methods of work, maps of labor organizations, into instructional or technological maps. They are used to train workers in rational techniques and methods of work, to control and analyze work; they serve as a starting point for further improvement of the work process. The task of identifying rational methods of labor is solved by studying directly in the production of labor workers who significantly exceed labor standards, using effective methods of conducting the labor process.

A necessary part of the organization of labor is the organization of jobs. At the same time, the workplace is understood as the primary link of production, the zone of labor activity of a worker or a group of workers, equipped with the necessary means to complete the production task. The organization of the workplace is understood as a system of its equipment and layout, subordinate to the goals of production. These decisions, in turn, depend on the nature and specialization of the workplace, on its type and role in the production process.

The level of labor in the workplace also depends on the perfection of the system of its service. The organization of workplace services involves providing workplaces with everything necessary, including Maintenance, supply of raw materials, supply of all types of energy, product quality control, economic services. Efficiency of maintenance of workplaces - can be achieved only if the following principles are observed: precautionary maintenance, efficiency of maintenance, the principle of complexity, the principle of planning. Progress in workplace maintenance systems is in the transition from on-call maintenance, i.e. on-call service from the place of production stoppage, to standard service based on the calculation of service rates and the implementation of scheduled preventive maintenance.

An integral element of the organization of labor is the establishment of technically sound labor standards, which crowns the process of establishing a certain organization of labor and is the starting point for its further improvement.

When rationing labor, an important characteristic is working conditions, which are a combination of environmental factors that affect the performance and health of a person in the labor process. An employee in the production environment is affected by a large number of external factors, which, by their origin, can be divided into two groups. The first includes factors that do not depend on the characteristics of production, among them geographic-climatic and socio-economic. The latter depend on the structure of society and determine the position of workers in society as a whole. They find their expression in labor legislation, in the totality of social benefits and guarantees. The second group of factors is formed, on the one hand, under the influence of the characteristics of technology, technology, and the economy, and on the other hand, under the influence of the characteristics of the workforce.

A necessary component of the organization of labor is its planning and accounting. Labor planning as the establishment of the proportions of labor, its productivity, the number of personnel, the wage fund for performance production program- part of the overall system that ensures the functioning of labor. Labor accounting is a necessary prerequisite for establishing the effectiveness of labor, its payment and material incentives. Issues of payment and material incentives for workers is also an integral part of the organization of labor.

An effective organization of labor cannot be achieved without strict adherence to established rules and procedures in production, i.e. without labor discipline. In practice, there are labor, production, technological, planning, financial, contractual, etc. disciplines. Such diversity is determined by the fact that various rules, norms, requirements are established by various bodies and departments, which interpret compliance with the rules established by them as an appropriate discipline.

The organization of labor at the enterprise is supported by the labor activity and creative initiative of the workers. The development and deepening of democracy in society and in production in the course of the implementation of reforms of the political system and economy in the country, the increase in the economic independence of enterprises create a favorable environment for increasing the labor activity of the creative initiative of the workers and, through these most important qualities of workers, influence the growth of the level of labor organization and production efficiency.

Exists various forms organization of labor, which is understood as its varieties, depending on how planning, accounting, remuneration, its division and cooperation, management in a team, and others are decided. According to the methods of establishing planned targets and accounting for the work performed, one can distinguish between an individual form of labor organization and a collective one. The collective form of labor organization according to the method of division and cooperation is divided into teams with a complete division of labor, with partial interchangeability and with complete interchangeability. The form of labor organization also depends on the form of its payment. There are the following forms of remuneration and distribution of earnings: individual, collective according to the tariff, collective using various coefficients for the distribution of collective earnings (KTU - labor participation coefficient, KKT - labor quality coefficient, etc.). according to the methods of interaction with higher organizations, the following forms of labor organization can be: direct subordination, work contract, lease agreement, contract. According to the methods of managing a team, they distinguish: complete self-government, partial self-government, without self-government. According to the size of labor collectives and their place in the management hierarchy at the enterprise, collective forms of labor organization can be: link, brigade, district, shop, etc. All of these forms of labor organization and their varieties can be combined in various combinations, for example, a brigade form of labor organization with complete interchangeability, team contracting, renting an enterprise, etc.

Labor regulation at the enterprise . At the enterprise, an integral part of the organization of labor is its rationing, which is understood as the process of establishing scientifically based norms of labor costs for the performance of any work. The scientific justification of the norms involves taking into account the technical and technological capabilities of production, taking into account the characteristics of the objects of labor used, the use of progressive forms, techniques and methods of labor, its physiologically justified intensity, and normal working conditions.

Labor standards are a necessary element of labor and production planning: with the help of labor standards, the labor intensity of the production program is calculated, the required number of personnel and its structure at the enterprise are determined.

Finally, labor standards are an integral part of the organization of wages, since with their help a price is set - the amount of earnings for performing a unit of work.

In practice, the following types of labor standards are used:

Norm of time - the amount of working time required to perform any product or any work;

Production rate - the number of products that must be produced per unit of time;

Service rate - the number of objects (machines, mechanisms, jobs, etc.) that an employee or group of employees must service during a unit of working time;

The service time rate is the time required to service one object;

Number norm - the number of employees of a certain profile and qualifications required to perform specific work for a certain period.

The following normative materials are used for labor rationing:

Standards for equipment operation modes are regulated values for equipment operation modes that ensure its most appropriate use;

Time standards are the regulated time spent on the execution of individual elements that are part of the operation. They are intended for the norms of labor costs for machine-manual and manual work;

Service time standards are regulated values of time spent on servicing a piece of equipment, a workplace and other production units;

Headcount standards - a regulated number of employees of a certain professional and qualification composition, which is necessary to perform a certain amount of work.

Standard norms are developed for work performed according to standard technology, taking into account rational organizational and technical conditions that already exist in most or part of enterprises where such types of work are available.

According to the scope of application, regulatory materials are divided into intersectoral (departmental), sectoral and local, and according to the degree of consolidation - into differentiated (elemental and microelement) and enlarged.

In practice, experimental-statistical and analytical methods of normalization are used. With the experimental-statistical method, the norms are set as a whole for all work without an element-by-element analysis of operations based on the personal experience of the normer and on the basis of data on the actual costs of similar work in the past.

With the analytical method, the normalized operation is divided into its constituent elements, the time spent on each element is calculated, and the time norm for the operation as a whole is determined. At the same time, organizational and technical measures are being developed to ensure the implementation of the projected labor process and the established norm. To ration the work of employees, determine their standard number, use the same methods as the rationing of the work of workers. Norms can be differentiated (for the operation) and enlarged (for the entire work). Differentiated standards are used to standardize the work of technical performers, and enlarged standards are used to standardize the work of specialists.

Labor standards cannot remain unchanged for a long time and are subject to periodic updating as the labor intensity of manufacturing products decreases. Enterprises should carry out systematic work to identify and use reserves for increasing labor productivity and establish progressive standards. This work includes: carrying out certification of workplaces; development and implementation of a plan for technical development and improvement of the organization of production; development and implementation of a calendar plan for the replacement and revision of standards and the development of new standards.

In a market economy, the importance of various factors that affect the efficiency of production increases, since, due to the resurgent competition, performance becomes a decisive prerequisite for the existence and development of enterprises. Among the factors of efficiency, the organization of labor occupies a significant place. So, even the most modern equipment and high-performance machinery will not give the desired result with a low organization of their maintenance, and vice versa, with a scientific organization of labor, you can get the maximum result from the appropriate technical equipment of production.

What is meant by the organization of labor in the enterprise? To answer this question, you need to know that the term "organization" has several meanings.

In one case, organization is understood as the structure, arrangement of something, its structure, internal order, mutual arrangement of parts of a whole phenomenon, etc. In this sense, organization means a certain system, something established, thought out, with certain properties. A definition that reveals the concept of "organization of labor" in the above sense is called attributive (from the word "attribute" an essential feature, an integral property of something), since such a definition should characterize the essential property of the phenomenon under consideration. In this sense, the organization of labor in an enterprise is a system of production relationships of workers with the means of production and with each other, which forms a certain order for the implementation of the labor process. An essential property of labor organization is the order of the labor process, in contrast to disorder as a sign of the lack of labor organization.

In another case, the organization of labor is understood as a management function associated with the establishment, change or ordering of something. This is the so-called functional sense of the term "organization". In this sense, the organization of labor in an enterprise is an action to establish or change the procedure for the implementation of the labor process and the related production interactions of workers with the means of production and with each other.

After revealing the essence of the organization of labor in the enterprise, it is necessary to establish its content, i.e. show which constituent parts or elements, the very order of the labor process, which was discussed above, is formed.

To do this, we note that the procedure for the implementation of the labor process involves, firstly, the establishment of the purpose of the activity; secondly, guided by the production technology, the establishment of a list of production operations and their sequence; thirdly, the division of all types of work between employees and the establishment of a system of interaction between them, i.e. a certain cooperation of labor; fourthly, the adaptation of workplaces for the convenience of work; fifthly, the organization of servicing jobs with all kinds of auxiliary work; sixth, the development of rational techniques and methods of work; seventh, the establishment of labor standards and the system of its payment. To ensure the appropriate organization of labor, it is also necessary to create safe and healthy working conditions at the enterprise, planning and accounting for labor, instilling labor discipline, recruiting and training personnel.

The solution of these tasks is the content of the organization of labor at the enterprise, and its elements will be:

1 selection, training, retraining and advanced training

workers;

2 Division of labor, i.e. the placement of employees in the workplace and the assignment of certain duties to them.

3 Labor cooperation, i.e. establishment of a system of production relationship between employees.

4 Organization of workplaces.

5 Organization of service jobs.

6 Development of rational techniques and methods of work.

7 Establish reasonable labor standards.

8 Creation of safe and healthy working conditions.

9 Organization of payment and material incentives.

10 Planning and accounting of labor.

11 Education of labor discipline.

Based on the foregoing, the organization of labor in an enterprise is, on the one hand, a system of production relationships of workers with the means of production and with each other, forming a certain order of the labor process, which consists of the division of labor and its cooperation between workers, the organization of jobs and the organization of their maintenance, rational methods and methods of labor, reasonable labor standards, its remuneration and material incentives, planning and accounting of labor and which is ensured by the selection, training, retraining and advanced training of personnel, the creation of safe and healthy working conditions, as well as the education of labor discipline.

The organization of labor in an enterprise is, on the other hand, actions to establish, streamline or change the order of the implementation of the labor process and the related production interactions of workers with the means of production and with each other.

Changes in engineering and production technology require a corresponding change or improvement in the organization of labor. In addition, the science of labor organization is enriched with new data, and advanced experience of new organizational solutions is emerging.

Introduction ................................................ ................................................. ........ 3

Chapter 1 Theoretical foundations of the organization and remuneration of labor at the enterprise 5

1.1 Determination of wages, its evolution .............................................. 5

1.2 Labor productivity............................................................... ......................... 7

1.3 Wages as the main motive for productive activity. eight

1.4 Fundamentals of payroll planning............................................................... ..... 9

1.5 Forms and systems of remuneration .......................................................... .................. eleven

Chapter 2 Analysis of salary indicators of Master-Master LLC .... 18

2.1 Brief description of Magistr-Master LLC.................................................................. 18

2.2 Assessing the use of the payroll .............................................................. 21

2.3 Analysis of the growth rates of labor productivity and average annual wages.................................................................. ................................................. ............................... 29

Conclusion................................................. ................................................. .. 39

List of references .............................................................................. ............... 41

Introduction

Labor, regardless of this or that social form, requires its certain organization within the framework of each association of workers cooperating to perform any specific work.

All socio-economic formations have their own specific forms and methods. public organization labor. However, each type of social organization of labor is associated with a number of common features that are inherent in all formations.

Investing in labor resources and personnel work become a long-term factor in the competitiveness and survival of the company in a market economy. And in the first place in importance among the factors affecting the efficiency of the use of labor, is the system of remuneration. It is wages, and sometimes only wages, that is the reason that brings the worker to his workplace.

Salary - a set of remuneration in cash or in kind received by an employee for the work actually performed, as well as for the periods included in work time. The size of the wage fund of the labor collective, each employee should be proportional to the final results achieved. Payroll planning should ensure:

Growth in the volume of manufactured products, increasing the efficiency of production and its competitiveness;

Improving the material well-being of workers.

Payroll planning includes the calculation of the amount of the fund and the average wage of both all employees of the enterprise and by category of employees.

The fund includes basic and additional wages. The main ones include wages for work performed. It includes piecework wages, wage bill, bonuses. Additional wages include such payments to employees of enterprises that are made not for work performed, but in accordance with applicable law. The planned payroll does not include additional payments for deviations from normal working conditions.

The subject of this course work is the analysis of the use of the wage fund.

The object of study is the organization of the remuneration system on the example of "MAGIST MASTER" LLC.

The purpose of the work is to analyze the use of the payroll on the example of LLC "MAGIST MASTER".

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

- to conduct a theoretical review of economic terms on the structure of incomes of employees of enterprises, the basic principles of the organization of remuneration, as well as the types and systems of remuneration;

- to analyze the formation of income of employees of the enterprise;

– to consider the analysis of the change in the payroll by categories of personnel, and the analysis of the average salary;

– to analyze the ratio of labor productivity growth rates and average annual wages;

Chapter 1 Theoretical foundations of the organization and remuneration of labor at the enterprise

1.1 Determination of wages, its evolution

In the transition to a market economy, enterprises are looking for new models of wages that break the leveling and give scope for the development of personal material interest. However, before constructing a mechanism for remuneration in the new conditions, it is necessary to determine what wages are, for many economists and practitioners persistently argue. That instead of the concept of "salary" the concept of "earned income" should be used.

However, the most fundamental thing is not to look for something new in terminology, but to reveal in more detail the essence and properties of economic category"salary" in the changed conditions. The definition of wages as a share of the social product (total social product, national income, etc.) distributed according to work among individual workers is contrary to the market.

Here, only the source of wages is proved; moreover, this source is not quite specifically called. In addition, wages are distributed only according to the quantity and quality of labor. But its size also depends on the actual labor contribution of the employee, on the final results of the economic activity of the enterprise. Further, changes in property relations are not taken into account. Denationalization and privatization.

And, finally, the definition of wages as part of the total social labor. The national income, which is formed at the level of society, obscures the connection of wages with the direct source of its formation, with the overall results of the work of the labor collective.

In view of the above, the category under consideration can be defined as follows. 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.

Let's define the essence of wages. Most of the income of consumers is wages. Therefore, it has a decisive influence on the magnitude of demand for consumer goods and the level of their prices. 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.

Wages as the price of labor The theoretical foundations of this concept were developed by A. Smith and D. Ricardo. A. Smith believed that labor enters into the quality of a commodity and has a natural price, that is, “natural wages”. It is determined by the cost of production, in which he included the cost of the necessary means of subsistence for the worker and his family. A. Smith did not distinguish between labor and "labor power" and therefore understood the value of labor power as "natural wages". He determined the amount of wages by the physical minimum of the worker's means of subsistence. In addition, wages include historical and cultural elements.

The theory of the minimum means of subsistence was further developed by D. Ricardo, he associated the initial foundations of wage determinations with two assumptions of Malthus: the law of "decreasing soil fertility" and the law of population. Based on the first law, Ricardo concluded that with the development of society, the cost of the means of subsistence increases, therefore, wages must also increase. On the basis of the second law, he came to the conclusion that it was impossible to exceed the wages of workers above the level of the minimum means of subsistence. The essence of this conclusion is that with the growth of wages, the birth rate is stimulated, and this leads to an increase in the supply of labor and a decrease in wages. In turn, the decline in wages is accompanied by a reduction in the population and labor supply in the market, and this leads to an increase in wages. Under the influence of fluctuations in the supply of labor, wages tend to establish a certain constant value in the form of a physical minimum of subsistence.

1.2 Labor productivity

It is well known that the demand for labor - or for any other resource - depends on its productivity. In general, the higher the productivity of labor, the higher the demand for it. At the same time, for a given aggregate labor supply, the higher the demand, the higher the average level of real wages. The demand for labor is higher if it is highly productive. What explains its high productivity? There are several reasons for this.

1.Capital. The labor of workers is used in combination with a huge amount of fixed capital.

2. Natural resources.

3. Technology .

4. Quality of work. Better physical fitness, initiative, qualifications of workers and employees, health, determination, education and training, as well as attitude to work. This determines that even with the same quantity and quality of natural resources and capital, American workers must work more efficiently than many of their foreign counterparts.

5. Other factors. Equally important, although less tangible factors in ensuring the high productivity of American workers are:

a) the efficiency and flexibility of the American system of government;

b) a business, social and political climate that stimulates production and productivity;

c) the huge size of the domestic market, which provides firms with the opportunity to sell mass-produced products. Labor productivity largely depends not only on the quality of labor itself, but also on other factors, namely, on the material and technical support of workers, the quality and quantity of property resources at the disposal of workers.

1.3 Wages as the main motive for productive activity

The system of economic management that has developed over many years has led to the emergence of the phenomenon of alienation of workers from the means of production. This is expressed in the fact that the incomes of labor collectives and individual workers practically did not depend and do not depend on the efficiency of the use of resources. Because of this, the workers do not treat them in a businesslike manner. Under these conditions, the question that economic science and practice has not yet given an answer is more acute than ever: how to interest people, encourage them to work efficiently, save living and materialized labor, and timely and efficiently fulfill their tasks.

It is necessary to focus on the relatively close interdependence in the long run between real hourly wages and output. Given that real income and actual output are two ways of looking at the same thing, it is not surprising that real income ( total earnings) per worker can grow at about the same rate as volume production per worker . The release of more actual output per hour means the distribution of more real income for each hour worked. The simplest case is the classic example with Robinson Crusoe on a desert island. The number of coconuts he can collect or fish he can catch in an hour is his real wage.

1.4 Fundamentals of payroll planning

Salary - a set of remuneration in cash and/or in kind, received by employees for the work actually performed, as well as for the periods included in working hours. Since the source of payment of wages is the national income, the value of the wage fund of the labor collective, each employee should be made directly dependent on the final results achieved. Payroll planning should ensure:

¾ increase in the volume of products (services, works), increase in production efficiency and its competitiveness;

¾ increase in the material well-being of workers.

Payroll planning includes the calculation of the amount of the fund and the average wage of both all employees of the enterprise and by category of employees.

Initial data for payroll planning:

¾ production program in physical and value terms and its labor intensity;

¾ the composition and level of qualification of employees necessary for the implementation of the program;

¾ the current tariff system;

¾ applied forms and systems of remuneration;

¾ norms and service areas, as well as labor laws regulating wages (type of payments and additional payments taken into account when paying wages).

The fund includes basic and additional wages. The main one is wages for work performed. It includes piecework wages, wage bill, bonuses.

Additional wages include such payments to employees of enterprises that are made not for work performed, but in accordance with applicable law (surcharges for night work, foremen, for reduced working hours for adolescents and nursing mothers, payment for regular and additional holidays, fulfillment of state responsibilities, student fees).

The planned payroll does not include additional payments for deviations from normal working conditions (overtime pay, downtime, marriage, etc.).

The current practice uses a variety of methods for the formation of the payroll fund both for the enterprise as a whole and for structural divisions. It should be noted that this task can best be solved by the normative method of forming the wage fund. This method is used by most companies in countries with developed market economies. However, it can be effective only if the following conditions are present: firstly, the standards must be stable, long-term, change only if the volume of production is influenced by factors not related to the working conditions of the team. Secondly, the standards for the formation of the wage fund should not be individual, but group.

The mechanism for regulating payment costs contains the following elements:

¾ the procedure for determining the normalized value of labor costs included in the cost of production;

¾ the procedure for taxation of labor costs that exceed the standard value.

1.5 Forms and systems of remuneration

The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages. The forms and systems of wages are a way of establishing a relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is evaluated when it is paid: for specific products, for time spent, or for individual or collective results of activity. The structure of wages depends on what form of labor is used at the enterprise: whether it is dominated by a conditionally constant part (tariff, salary) or a variable (piecework earnings, bonus). Accordingly, the impact of material incentives on the performance of an individual employee or team of a brigade, section, workshop will also be different.

The tariff system is a set of standards by which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in the tariff system and, therefore, its main elements, are tariff scales and rates, tariff qualification reference books.

Tariff scales for wages are a tool for differentiating wages depending on its complexity (qualification). They represent a scale of ratios in the remuneration of various groups of workers, include the number of categories and their corresponding tariff coefficients.

When developing the Unified Tariff Scale, the following principles of its construction were taken as a basis:

Determination of the initial base at a level not lower than the minimum wage, the increase in wage rates for categories that ensure the material interest of workers in highly skilled labor.

The tariff scale is based on a comparison of the complexity of the labor functions of various groups and categories of personnel, specific job responsibilities of employees and their educational level.

The conditions, severity, intensity of labor, the significance of the scope of its application, regional characteristics, quantitative and qualitative parameters of the results of labor should be taken into account through other elements of wages, in relation to which the tariff rate as payment for labor standards is the basis for the formation of all earnings.

Grouping of professions of workers and employees on the basis of the commonality of the work performed. The category of workers from the position of commonality of functions is represented in the UTS by one group

In the category of employees in the manufacturing and non-manufacturing industries, a block of positions grouped according to the principle of intersectoral unity was identified: technical performers, specialists, managers.

Tariffication of the professions of workers and employees, i.e. their assignment to the categories of payment is made on the basis of the complexity of the work performed.

Tariff scales have the following characteristics: the range of the tariff scale, the number of digits, the absolute and relative increase in tariff coefficients.

When determining the wages of workers located in some areas with severe natural and climatic conditions, regional coefficients are applied. As a result, wages rise. So in our region there is a Ural regional coefficient equal to 1.15.

Work with harmful conditions implies an increase in wages by 24%, conditions of constraint - 15%, due to the remoteness of the object from the city, 15% wheel and the Ural coefficient are charged - 15%. This is how the salary is obtained in a normal working mode. But there are still surcharges for overtime, night hours, weekends. When calculating the nightly payment, the first 2 hours are paid at 20% of the hourly rate, the next at 40% of the hourly rate. Weekend work allowance is calculated as normal working wages and everything adds up. This is how a salary with special working conditions is obtained, hence higher tariff rates for work with special working conditions are obtained.

The work of workers is paid by the hour, by piecework or by other systems of wages. Payment can be made for individual and collective results of work.

At present, the traditional forms of remuneration are time and piecework, which are quite widely used in the practice of enterprises. At the same time, if earlier payment by piecework systems prevailed, now private (small) enterprises are increasingly using hourly payment (salary systems).

This form of payment is called time-based, when the main salary of an employee is accrued at the established tariff rate or salary for the time actually worked, i.e. the basic salary depends on the qualification level of the employee and hours worked. The use of time wages is justified when the worker cannot influence the increase in output due to the strict regulation of production processes, and his functions are reduced to observation, there are no quantitative indicators of output, strict time records are organized and maintained, the labor of workers is correctly billed, and service and staffing standards.

Time wages can be simple and time-bonus.

With a simple time-based wage system, the amount of wages depends on the tariff rate or salary and hours worked.

With a time-bonus system of remuneration, an employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work.

According to the method of calculating wages, this system is divided into types: hourly, daily and monthly.

With hourly pay, the calculation of earnings is based on the hourly tariff rate and the hours actually worked by the employee.

When paid by the day, the calculation of wages is carried out on the basis of fixed monthly salaries (rates) of the number of working days actually worked by employees in a given month, as well as the number of working days provided for by the work schedule for a given month.

With monthly payment, employees are paid according to the salaries approved in the staff list by order of the enterprise, and the number of days of actual attendance at work. This kind of time wage is called the salary system. Thus, the enterprise pays for the labor of engineering and technical workers and employees.

Piecework wages. Under this system, the basic earnings of an employee depend on the price set per unit of work performed or manufactured products (expressed in production operations: pieces, kilograms, cubic meters, brigade sets, etc.).

Piecework form of remuneration according to the payroll method can be direct piecework, indirect, piecework piecework, piecework-progressive. According to the object of accrual, it can be individual and collective.

With a direct individual piecework system, the amount of a worker's earnings is determined by the amount of output he has produced in a certain period of time or by the number of operations performed. The entire output of a worker under this system is paid at one constant piece rate. Therefore, the wages of the worker increase in direct proportion to his output. To determine the rate under this system, the daily wage rate corresponding to the category of work is divided by the number of units of product produced per shift or production rate. The rate can also be determined by multiplying the hourly rate corresponding to the category of work by the time rate, expressed in hours.

Under the indirect piecework system, the worker's earnings are made dependent not on personal output, but on the results of the work of the workers they serve. Under this system, the work of such categories of auxiliary workers as: crane operators, equipment adjusters, slingers serving the main production can be paid. The calculation of the worker's earnings in case of indirect piecework payment can be made either on the basis of an indirect rate and the number of products manufactured by the workers served. To obtain an indirect rate, the daily wage rate of a worker paid according to the indirect piecework system is divided by the service rate established for him and the daily output rate of the workers served.

With the chord system, the amount of payment is set not for a single operation, but for the entire pre-established complex of works with the determination of the deadline for its implementation. The amount of remuneration for the performance of this set of works is announced in advance, as well as the deadline for its completion before the start of work.

A prerequisite for piecework payment was the availability of norms for the performance of work.

The piece-progressive system, in contrast to the direct piecework system, is characterized by the fact that the remuneration of workers at fixed rates is made only within the established initial norm (base), and all output in excess of this base is paid at progressively increasing rates depending on the overfulfillment of output norms.

Under a progressive piecework system, the worker's earnings grow faster than his output. This circumstance ruled out the possibility of its mass and permanent application.

The piecework form of wages has become widespread. The amount of earnings is directly dependent on the amount of work performed and the prices for these works. This form contributes to the growth of labor productivity and the improvement of the employee's skills.

Collective-piecework wage system. Under it, the earnings of each employee are made dependent on the final results of the work of the entire team, section.

The remuneration of workers under a collective piece-rate system can be made either using individual piece-rate rates., Or on the basis of rates established for the team as a whole, i.e. collective rates.

It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the wages of each worker are determined on the basis of the rates for the work performed by him and the quantity of suitable products released from the assembly line.

A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.

A variation of the tariff-free wage system is the contract system. In the contract form of hiring employees, payroll is carried out in full accordance with the terms of the contract, which stipulates:

Working conditions;

Rights and obligations;

Mode of operation and level of remuneration;

specific task;

Consequences in case of early termination of the contract.

By concluding an employment contract (contract), workers exercise not only their right to work in accordance with Art. 37 of the Constitution of the Russian Federation, but also the choice of profession, occupation, as well as the choice of place of work. All employees in the Russian Federation exercise their right to work by voluntarily concluding an employment contract. Labor contract at the same time, it is also a legal fact of the implementation by employees of other labor rights and. obligation to work conscientiously in the chosen field of activity.

Chapter 2 Analysis of salary indicators of Master-Master LLC

2.1 Brief description of Master-Master LLC

Wages are the main source of income for the majority of workers, so it largely determines their level of well-being. Wages motivate employees to improve production efficiency, develop the social and creative activity of the human factor, and ultimately affect the pace and scale of the country's socio-economic development. In order for the listed functions to be fully performed by wages, its organization must be constantly improved.

The object of study is the organization of the system of accounting, auditing and analysis of remuneration on the example of Master-Master LLC.

Full company name in Russian: Magistr-Master Limited Liability Company, abbreviated name Master-Master LLC.

The founders of Magistr-Master LLC are individuals - citizens of the Russian Federation.

Master-Master LLC has a round seal containing its full name, in addition, it has stamps and letterheads with its name, an emblem and a registered trademark.

Master-Master LLC was created in order to:

Making a profit

Participation in the accelerated formation of the commodity market;

Satisfying public needs in its products, works, goods and services.

Master-Master LLC is a client of JSCB Gubernsky in Yekaterinburg.

The main customers are both individuals and enterprises (organizations).

Rice. 1 Organizational structure of the enterprise and accounting

The organizational structure of Master-Master LLC is compiled according to the staffing table

Table 1

The staffing of the company's employees as of 01.01.2008

Job titles	Number of staff units	Official salary, rub.	Monthly fund s/pl.	Note
Gene. director
Deputy gene. directors				coefficient not
Chief Accountant				accrued
Accountant
Head of Sales Department
Deputy head of sales department
Head of Procurement Department
Deputy head of supply department
Accountant-cashier
Office Manager
Manager
Sales Representative
Supply department employees
Shop assistant
Storekeeper

Cleaning woman

The organization of remuneration is based on three traditional main components:

1) labor rationing;

2) tariff regulation of wages:

3) forms and systems of wages.

As is well known, the rationing of labor makes it possible to establish comprehensively justified norms for its costs. Such norms actively contribute to both state and non-state regulation of wages. They are used to measure performance. They serve as the basis for its payment and material incentives for workers, depending on the contribution of workers to the overall results of collective labor. The performance of the listed functions by the norms makes it possible to reasonably establish the amount of wages. The rationing of labor also plays an important role in ensuring the correct proportions between the growth of wages and the increase in labor productivity. Thus, labor standards perform the socio-economic function of the practical implementation of the main provisions of the laws of distribution according to work, a systematic increase in wages and a preferential increase in labor productivity compared to an increase in its average wage. This determines the close and as yet inextricable interrelation and interdependence of wages and labor rationing, which form a special system for stimulating the growth of labor productivity and production efficiency.

An analysis of the composition of the income of employees is given in dynamics, and in the reporting year - in comparison with the planned estimate (Table 2).

table 2

The structure of the formation of income of employees of the enterprise, rub.

	Actually	Planned	Reporting year deviations
Composition of funds for consumption		2005 estimate	from previous year	from the planned budget

Wage fund of employees of the enterprise
Social payments
Expenses not attributable to the payroll to social payments
Total income of employees of the enterprise

2.2 Estimating the use of the payroll

Reserves for a better use of the wage fund can be grouped in the following directions:

Elimination of excessive number of personnel, especially in terms of personnel that form fixed costs in the cost of production;

Elimination of unproductive wage payments;

Reduction of unreasonable increase in prices;

Elimination of payment for various abnormalities in the work of the enterprise;

Reducing the complexity of products;

Changing the structure of products in the direction of less wage-intensive;

Introduction of a sound system of remuneration;

The choice of reasonable and effective remuneration;

Improving the ratio in the growth rates of labor productivity and wages.

General indicators of the effectiveness of the use of wages are:

The inverse indicator is the return of products for each ruble of wages spent:

Efficiency in the use of wages:

The effectiveness of the use of production resources:

In conclusion, a summary calculation of the reserves for the effective use of wages is made (see Table 3).

Table 3

Analysis of the effectiveness of the use of wages

Thus, the table shows that the wage intensity of production in 2007 decreased compared to the previous year by 6.8% (100%–0.041/0.044*100%), or by 0.003 units. While the return on production for each ruble of wages spent, on the contrary, increased by 7.63% compared to the corresponding period last year. This is explained by the growth of proceeds from the sale of works and services in 2007 by 39.1% (see Table 5). However, the efficiency of the use of wages in 2007 is significantly lower than in 2006 by 20.88% (100%–0.72/0.91*100%), this is due to the insufficient effectiveness of the use of production resources. Thus, the actual productivity of resources in 2007 is lower than planned by 12.9% (100%-0.027/0.031*100%).

Compared to the plan and in dynamics, the growth rate of trade turnover is significantly ahead of the growth rate of the amount of labor costs. As a result, the level of labor costs increased by 1.089 and 0.04% ((901496 – 890803) / 218784000*100%) of turnover compared to the plan and in dynamics, respectively. The amount of relative savings in the wage fund amounted to 238,255.78 rubles compared to the plan. (21878400 * 1.089:100) with last year - 282887.71 rubles. (21878400*1.293:100).

The amount of relative savings or overspending on wages can also be determined by subtracting from the actual amount of expenses the planned amount, adjusted for the percentage of the sales plan completed. Relative savings on wages for LLC "MAGISTR MASTER" amounted to 238,255.78 rubles. (901496 - (890803 * 127.8 / 100).

The turnover plan was overfulfilled by 1.278% (21878.4/17120), including due to a decrease in the number of employees by 6.45% (100%–87/93 * 100%), due to an increase in labor productivity of employees by 36.6 % (251475/184086*100%–100%), and 11.8% (4.6%/39.1*100%) of the increase in the volume of trade in dynamics was ensured by increasing labor productivity.

An important role in improving the efficiency of the use of wages is given to the introduction into practice of the achievements of scientific and technological progress. So, when sellers work on electronic scales, indicating the price of the goods along with its mass, labor efficiency increases by 2.0-2.8 times. In addition, the work of the calculation nodes is improved and the time of buyers is saved. The use of packaging equipment gives a particularly significant effect. According to experts, the introduction of equipment in the food trade reduces the number of sellers, controllers by about 25%. The introduction of the latest machinery and equipment into trade should aim not at the mechanization of individual processes, but at their comprehensive mechanization and automation.

As a result of the introduction of an electronic accounting system for products, goods, the number of employees in MAGISTER MASTER LLC decreased by 3 people, which is 3.2% of the planned one (3:93 * 100) and 3.4% (3:87 * 100) - to the actual number of employees of the previous year. Due to this factor, the level of labor productivity of workers increased:

Compared to the 2007 plan: (3.2: (100 - 3.2)) * 100 = + 3.3%;

Compared to last year: (3.4: (100 - 3.4)) * 100 = + 3.5%.

Implementation of the scientific organization of labor into the practice of LLC “MAGIST MASTER”, namely, the restructuring of the enterprise management apparatus, i.e. reducing the number of deputies will release 4 people, which is 4.3% (4/93 * 100) of the planned number of employees and 4.6% (4/87 * 100) of their number over the past year. The productivity of employees will increase due to this:

Compared to the plan: (4.3: (100-4.3)) * 100 = + 4.5%;

Compared to last year: (4.6: (100 - 4.6)) * 100 = + 4.8%.

Due to uneven customer flow the loss of working time for sellers, cashiers and other operational trade workers is 50% or more. Moreover, the flow of buyers is uneven not only during the day, but also during the week. Therefore, it is necessary to use part-time work more widely. Persons who have switched to part-time work have a higher average hourly labor productivity compared to full-time workers. This, on the one hand, is explained by the fact that the load on one trade and operational worker during peak hours is higher than during normal trading hours.

On the other hand, part-time workers finish their jobs before they reach the point of fatigue where their productivity drops significantly at the end of the day. In the reporting year, MAGISTER MASTER LLC already used a combination of professions, so the labor of three people was used (1 for 50% of the rate; 1 for 30% of the rate; 1 for 20% of the rate). As a result, the number of employees relatively decreased by 1 person or by 1.08% against the plan and against the previous year (1:93*100). Due to this factor, the labor productivity of employees increased in comparison with the plan and in dynamics: (1.1: (100 - 1.1)) * 100 = + 1.1%.

The improvement of working conditions has a great influence on labor productivity. Studies show that labor productivity increases with the installation of improved ventilation by 5-10%, proper lighting of premises - by 5-15%, etc.

Table 4 has been compiled to summarize the factors affecting the output of employees of LLC "MAGIST MASTER".

Based on these data, it is possible to develop an action plan to determine the reserves for increasing labor productivity, which has a predictive character.

Table 4

Summarizing the data of the analysis of the influence of factors on the level of labor productivity in MAGISTR MASTER LLC, in %

Indicators	Changes from
Indicators	with a plan	with last year's data
1. General deviation in the level of labor productivity of workers
2. Factors influenced the productivity of workers:
a) an increase in the price of goods
b) introduction of electronic accounting of goods
c) restructuring of the administrative apparatus
d) employment of persons on a part-time basis
e) efficient use of working time and other factors (line 1 - lines 2a, 2b, 2c, 2d)

From the data in Table 4, it follows that if there were no negative impact of a number of factors on the level of labor productivity of workers, then the annual labor productivity could increase by 1.08% compared to the plan (see Table 5) or by 1988 rubles. (184,100 rubles * 1.08: 100) and in dynamics by 0.39%, which is 659.23 rubles. (169110 rubles * 0.39: 100).

One of the first points of the action plan to determine the reserves for increasing labor productivity, which is predictive in nature for MAGISTR MASTER LLC in the planned year 2006, starting from June, may be part-time employment during peak hours (0.5 rates) 4 people. As a result, the relative release will be 2 people, or 2.3% of the actual number of employees (2:87 * 100%).

Due to this, the productivity of their labor will increase by 2.4% or by 3521 rubles. (251475 rubles * 2.4%: 100%: 12 * 7).

The second point of the plan for LLC "MAGISTER MASTER" may be the expediency of establishing during 2006. 6 electronic scales with an indication of the purchase price, which will allow relatively freeing up 6 employees, or, accordingly, reducing them by 6.9% (6:87 * 100). Labor productivity will increase due to the introduction of electronic scales by 7.4% or 6204 rubles. (251475 rubles * 7.4%: 100%: 12 * 4).

And, finally, the third point of the plan can be determined by combining professions, positions and functions in MAGISTER MASTER LLC starting from July 2006, which contributes to the relative release of 8 people, which is 9.2% (8:87 * 100 ) to the actual number of employees.

As a result, their labor productivity will increase by 10.1% or by 12,701 rubles. (251475 rubles * 10.1%: 100%: 12 * 6).

The calculation results are shown in Table 5.

Table 5

Action plan to determine the reserves for increasing the productivity of workers for LLC "MAGISTR MASTER"

Events	Growth in employee productivity		Deadline for the implementation of activities
Events	amount, rub.	In % to fact. level	Deadline for the implementation of activities
Employment of part-time employees			from June 2007
Combination of professions, positions and functions			from July 2007
Installation of electronic scales with an indication of the purchase price			during August 2007

Thus, in 2006 LLC "MAGISTER MASTER" due to the developed action plan presented in Table 8 can increase the productivity of employees by 22,426 rubles. (12701+6204+3521) or by 19.9% (2.4+10.1+7.4). The relative release of the number of employees will be 16.6% (19.9:(100+19.9)*100), or 14 people (87*16.6:100).

Due to this, the volume of trade turnover of MAGISTR MASTER LLC will increase by 3,521,000 rubles. (251475*14).

Consequently, the amount of labor costs is directly dependent on changes in the volume of trade and average wages, and inversely - on changes in output per 1 worker. Their influence can be studied by the method of chain substitutions, having previously compiled Table 6.

Table 6

Calculation of the wage fund for LLC "MAGISTR MASTER"

Indicators	II calculation	III calculation	IV calculation
1. Retail turnover, thousand rubles	Actually	Actually	Actually
2. Average annual output per 1 employee, thousand rubles.		Actual 251.5	Actual 251.5
3. Average annual salary, rub.			Actually
4. Wage fund (st.1: line 2 * line 3: 1000), thousand rubles.	Recalculated	Recalculated	Actually

The following factors influenced the change in the amount of labor costs:

- growth in the volume of trade 1138.3–890.7 = + 247.6 thousand rubles;

– increase in labor productivity of employees

- 833.2 -1138.3 = -305.1 thousand rubles;

- growth of the average annual salary per 1 employee 901.4 - 833.2 = + 68.2 thousand rubles.

Total 901.4 - 890.7 = + 10.7 thousand rubles.

The amount of relative savings or overspending on the wage fund depends on the change in output per 1 employee and the average annual wage.

The growth in labor productivity contributed to a relative reduction in labor costs in the amount of 305.1 thousand rubles, and an increase in the average wage led to an increase in labor costs in the amount of 68.2 thousand rubles, which ultimately gave 236.9 thousand . rub. relative savings (-305.1 + 68.2).

Thus, based on the above, the following conclusions can be drawn:

– the increase in labor productivity of employees compared to the plan for 2007 amounted to 36.6% ((93 * 2) / (100% + 36.6%) * 100% - 100%), which made it possible to reduce the number of employees of the enterprise by 6 people and save money on wages in the amount of 57,400 rubles;

2.3 Analysis of labor productivity growth rates and average annual wages

The effectiveness of the activities of the employees of the enterprise and its management bodies largely depends on what drives their actions, interests, and what motives determine their labor behavior. After all, conscientious fulfillment of their professional duties, the willingness to actively participate in all decisions of the enterprise, take risks or behave selflessly in the name of the interests of the business, on the one hand, form the personality and image of the employee, and on the other hand, predetermine the success and prosperity of the company.

Motivation of labor behavior involves the formation of internal moral attitudes of the individual, as well as a certain direction of actions and efforts of the employee. The following main motives that encourage an employee to work can be distinguished:

The need to reproduce their physical energy costs and maintain a minimum standard of living;

A person's passion for his work, profession, regardless of material reward;

A sense of duty to society, people close to him, to himself;

Consciousness of the importance and necessity of the work that a person does;

The desire to achieve the maximum possible material wealth.

Considering the complexity of the ongoing economic changes in the country, which significantly affect the motives of the behavior of most people, it can be argued with greater certainty that the vital need to maintain and reproduce physical costs has become paramount and basic for many. This motive is important to consider when the creation of an enterprise or its development is associated with the involvement of new specialists.

The psychological aspect of this is that, depending on the social position of a person, one can expect different results of his activity. The fact is that the conscious need to prove oneself with better side, to prove oneself an active and creative worker, is more typical for intellectual labor specialists. They are less subject to mercantile calculation when they have a business, job and interest of a higher level than the assigned salary at the initial stage of their activity.

In the course of time, the claims of these workers to increase their income while performing the same work increase to a much greater extent against those who more soberly assess themselves. These are, first of all, workers of an average level of qualification (salespeople, employees, as well as those who have little or no work in their specialty).

Growing unemployment increases the significance of this motive, since employment problems largely determine the behavior of those who are hired and those who hire them.

An enthusiastic person can do a lot, regardless of the material side of the issue, it is limitless. The reasons for this behavior are as follows:

Desire to be in the center of attention of the team of employees;

The need to show one's erudition;

Competence;

Lack of other interests besides work;

The presence of unoccupied free time;

Feeling of inner satisfaction and the need for self-affirmation and self-improvement, etc.

At the same time, enthusiasm and dedication in professional work largely depends on a number of external factors:

Structures and organizations of enterprise management;

Team management methods;

The degree of influence of the employee on the performance of the team as a whole and on the possibility of making decisions.

The sense of duty of an employee means belonging to the society, the country to which he is devoted, a conscious state of the need to "serve" (in the good sense of the word) the state and people. As a special case, this is devotion to the interests of those people who are dear to a person and who surround him. A realized sense of duty in work and deeds reflects the moral side of a person's personality, formed by upbringing and the system of moral and ethical attitudes of the personality itself.

The importance and necessity of work is comprehended by the worker both from the standpoint of society's attitude to this work, and depending on his perception of the content and significance of his efforts in solving any problems facing society. It should be borne in mind that such a quality of a person as a sense of responsibility and duty can be positive when, in difficult situations of the enterprise, there is a need to perform laborious, which is sometimes obvious to everyone, thankless work without additional incentives (primarily material ones). At the same time, it must be remembered that such people are characterized by "straightforwardness", insufficient flexibility in dealing with people and the resulting aggravation of internal relations in the team, i.e. such a factor motivating the employee's labor behavior in a certain way predetermines the psychological climate in the team.

The material factor in human activity has always been and remains the main incentive for his labor activity. But it operates within certain predetermined boundaries. When it comes to the concept of a higher order, such as honor, conscience, morality, dignity, sense of duty, this factor does not work. It may not always act if it affects any interests. For example, if the tension at work affects health, or the work takes a lot of time without leaving any free time, or the type of work activity causes psychological discomfort.

Whatever motives determine the behavior of the employee, they must, to one degree or another, contribute to the growth of job satisfaction. If this does not happen, then we can assume that the motivation of work in this team is balanced, irrational and therefore ineffective.

The role and importance of managerial personnel lies in the fact that, when forming a team of employees and setting them goals for the fulfillment of production tasks, it is imperative to take into account the motives that drive the labor behavior of employees in a given situation. Without this, success cannot be achieved: after all, the forecast of the results of any undertaking is based on an assessment of the actions of those personnel who are called upon to solve the tasks facing the enterprise. The error in the motives of behavior and the interests of employees will inevitably affect the effectiveness of management and the effectiveness of the work of the team.

However, if the motives of the behavior of employees are determined by the production situation, then the conditions conducive to the self-realization of opportunities, both for a particular person and for the entire team as a whole, are evaluated.

Therefore, labor motivation is connected in a certain way with the average wage.

The analysis of the average wage is an important part of the overall analysis program.

After it has been established what proportion of deviations in wages falls on the change in the number of employees and on the change in the average wage, it becomes necessary to analyze the factors affecting the average wage.

The main indicator characterizing the level of remuneration of employees is their average salary. Data on changes in average wages are important for analyzing the relationship between the growth rates of labor productivity and wages.

The average salary is determined on the basis of the wage fund of employees on the payroll (including the salary fund of part-time workers) and the amount of material incentives. There are average annual, average monthly, average daily and average hourly wages.

The indicator of the average hourly wage reflects the actual time of work, the average daily wage reflects the use of the intra-shift working time fund (it is less than the average hourly wage by the amount of intra-shift loss of time). The indicators of the average monthly wage reflect the number of days of absenteeism and whole shift downtime, i.e. use of the calendar fund of time. The level of average wages is studied differently for each category of personnel.

Such a differentiated approach to the analysis of the level of remuneration provides material for comparing and clarifying the reasons for unjustified differences in the earnings of workers employed in areas of production that are different in importance and working conditions.

For employees, the following calculation is performed (Table 7).

Thanks to this calculation, it is possible to establish what effect the change in the average wage had:

Change in the number of hours worked;

Change in average hourly wage.

Table 7

The influence of factors on the average wage

Using the chain substitution method, you can find out the influence of the main factors on the average hourly wage of an employee, the calculation is presented in table 8.

Table 8

Influence of the main factors on the average hourly wage of an employee, rub.

Based on the above and guided by the data in Table 8, the following conclusions can be drawn:

The impact of changing the number of hours worked per year by one employee was 12192.76 - 9578.53 = +2614.23 rubles;

The impact of the average hourly wage 10362.03–12192.76 = -1830.73 rubles;

The total influence is 10362.03 - 9578.53 = 783.5 rubles. or 2614.23 - 1830.73 \u003d 783.5 rubles.

Thus, as a result of a change in the number of hours worked per year by one employee by 286 units, the average salary of this employee increases by 2614.23 rubles. As a result of a decrease in the average hourly wage by 1.37 rubles. the average wage per worker is reduced by 1,830.73 rubles.

In the course of the analysis of the growth rates of labor productivity and average annual wages, the generalizing indicators should include the ratio in the growth rates of wages and labor productivity. With a positive trend, the following ratio should be:

Labor productivity PR > average wage PR, (9)

If the growth rate of labor productivity lags behind the growth of average wages, then, other things being equal, profits are reduced. When calculating the growth rates, the average annual output of one employee is taken to characterize labor productivity, and the average salary of one employee, taking into account all additional payments, is taken for wages.

The ratio in growth rate is equal to the difference between the increase in productivity and the increase in average wages compared to the previous or base year.

The difference is considered only when the above ratio between productivity and wages is observed.

The analysis is carried out according to the following scheme.

The annual labor productivity is determined;

The average annual salary is calculated according to the formula;

The ratio of wage growth rates and labor productivity is calculated.

In more detail, the analysis scheme is presented according to the data of the researched enterprise LLC "MAGISTR MASTER" (see Table 9).

Table 9

Analysis of labor productivity growth rates and average annual wages

Indicators		2006 (report)	Plan 2007 to the report 2006 (gr.3: gr.2)	Report 2007
Indicators		2006 (report)	Plan 2007 to the report 2006 (gr.3: gr.2)	to the 2006 report. (gr.4: gr.2)	to the plan for 2007. (gr.4: gr.3)
1. Turnover	thousand roubles.
2. Payroll	thousand roubles.
3. Number of employees
4. Annual labor productivity
5. Average annual salary
6. Salary costs per unit of goods
7. Total cost of funds for the sale of goods

According to the plan, it was supposed to increase wages by 27.7% with an increase in labor productivity by 8.9%.

The planned ratio is: 1.089: 1.277 = 0.853.

In fact, labor productivity increased by 48.7%, and the average wage by 38.2%. The productivity lead coefficient is 1.487: 1.382 = 1.080. Therefore, the ratio is not underestimated.

According to the plan, it was planned to increase the cost per unit of goods compared to the previous year from 0.044 to 0.052, i.e. the planned wage cost ratio for the sale of goods is 1.173 (1.277:1.089=1.173). This means that wage costs should have increased by 17.3%.

In fact, they did not increase, but, on the contrary, decreased. The payroll cost ratio was 0.0412: 0.0443 = 0.93 or 1.382: 1.487 = 0.93 i.e. costs decreased by 7%.

At the same time, the violation of the correlation between the growth of labor productivity and wages did not lead to overspending on the wage fund.

If the ratio were within the planned limits, then the enterprise would have spent not 901,496 rubles on the wage fund, but 21,878.4 * 0.052 = 137,676 rubles, i.e. overspending could be 901496–137.676 = -236180 rubles. At the same time, it should be noted that even in comparison with 2004 LLC "MAGISTER MASTER" did not allow excessive wages in the amount of 901496 -0.0443 * 21878400 = - 67717.12 rubles.

Violation of the ratio between the growth rates of labor productivity and wages led to an increase in the cost of selling products, i.e. to an increase in the cost of production. Only due to reasonable costs, the enterprise did not exceed the cost level:

compared with the plan for 2007 by (-236.18:2790.859- (-236.18)*100) = - 7.8%;

compared to 2006 by (-67.717: (2790.859 - (67.717)*100)) = -2.37%.

One of the elements of the productive forces is the labor resources of society. They express the relationship of man to nature and at the same time are endowed with a certain social socio-economic content and can be considered as an independent category in which the productive forces and production relations mutually penetrate and mutually determine each other.

The distribution and use of labor resources must be examined in sufficient connection with technical progress. At present, there is no republic where the problems of labor resources are not dealt with by large scientific teams.

The decisive factor in the development of production is always and everywhere human labor. Labor, as a general condition for the exchange of substances between man and nature, is an eternal and natural condition of human life.

The analysis of the average wage is an important part of the overall analysis program.

Thus, based on the analysis, the following conclusions can be drawn:

In the analysis of employees' income most attention paid to the structure of the payroll, namely payment for hours worked, payment for hours not worked, incentive payments;

From the above data, it can be seen that the management of MAGISTR MASTER LLC is interested in improving the well-being of its employees.

The increase in labor productivity of employees compared to the plan for 2007 amounted to 36.6% ((93 * 2) / (100% + 36.6%) * 100% - 100%), which made it possible to reduce the number of employees of the enterprise by 6 people and save money on wages in the amount of 57,400 rubles;

- next year, MAGISTER MASTER LLC can increase (due to the proposed action plan) labor productivity by 16.6% and release 14 employees, in this case, the growth in labor productivity will save labor costs in the amount of 145,052.8 rubles. (10360.92 * 14) (Table 5), or 0.66% of the turnover (145052.8 / 21878400 * 100%).

Thus, having fulfilled the plan for increasing labor productivity by 36.6% and at the same time overestimating the average wage by 8.2%, the enterprise sharply violated the planned ratio between the growth rate of labor productivity and the average wage of employees, which saved 236,180 rubles. or 7.8% reduced the cost of production.

An indispensable condition for the labor process is the connection of an employee with a combination of physical and spiritual abilities for work - labor force, with the means of production. Consequently, the main productive force of society is labor resources.

Interest in these issues is not accidental. It is due to the fact that labor is the basis of all economic processes taking place in society. Labor and working time, which society has at its disposal, are ultimately the regulators of social production.

List of used literature

1. Boronenkova S.A. Management analysis, - M .: Finance and statistics, 2005.

2. Glushkov I.E. Accounting at a modern enterprise, - M .: Crocus, 2006.

3. Gorelov N.A. Economics of labor resources: Textbook for students of economics special universities. - 2nd ed., revised. and additional – M.: Vyssh.shk.1989 – 208 p.

4. Kochkina N.V. Quantitative assessment of the content of labor - m .: Economics, 1987 - 157 p.

5. Handbook of an accountant. in 3 tons / Comp. V.M. Prudnikov / V.1 M .: - INFRA-M 2004.

6. Nikolaeva G.A., Blitsau L.P. Accounting, -M. Prior, 2000.

7. Panteleev N.A., Andienko V.F. Efficient use of labor resources in industry. - K .: Technique, 1989 - 223 p.;

8. Pashuto V.P. Organization and regulation of labor at the enterprise: Textbook. - Minsk: New knowledge, 2004 - 304 p.

9. Ed. Volkova R.F. Enterprise Economics, -M: Infra-M, 1998.

10. Ed. Kamaeva V.D. Economic theory, -M: Vlados, 1998.

11. Polyakov I.A. Remizov K.S., Handbook of an economist on labor: (Methodology of economic calculations for personnel, labor and wages at industrial enterprises) - 6th ed., Revised. and additional - M.: Economics, 1988 - 239 p.

12. Ponomareva M.K. Accounting. - M.: Prior, 1997.

13. Puseva T.M., Sheina A.S. Fundamentals of Accounting, -M .: Finance and Statistics, 2005

14. Savitskaya G.V. Analysis of the economic activity of the enterprise: 2nd ed. revised and additional - Minsk: IP "Energoperspektiva", 2003 - 498 p.

15. Sergeev I.V. Enterprise Economics: Textbook - 2nd ed. Revised. and additional - M.: Finance and statistics, 2001, - 304 p.

Questions:

1. Personnel composition of the enterprise.

2. Qualitative and quantitative characteristics of the personnel of the enterprise.

3. Staff turnover. Personnel turnover indicators.

4. Rationing of labor resources at the enterprise.

5. Labor productivity, indicators of labor productivity.

6. Factors and reserves of labor productivity growth.

7. Characteristics of the balance of working time.

8. Principles and mechanism of organization of wages at the enterprise.

9. The concept of labor motivation. Forms of motivation.

10. The tariff system of remuneration, its essence, composition and content.

11. The system of time and piecework wages, scope, advantages and disadvantages.

Lecture:

Personnel or labor resources of the enterprise- this is a set of employees of various professionally qualified groups employed at the enterprise and included in its payroll.

The list of employees of the enterprise includes all employees of the payroll employed related to both the main and non-main activities.

Human Resources- these are the main resources of any enterprise, the result of the enterprise's activity and its competitiveness largely depend on the quality and effective use of which.

Labor resources set in motion the material material elements of the enterprise, creating a product of value and profit.

The personnel composition and its changes are reflected in absolute and relative indicators:

· Headcount

· Turnout number

· Average headcount

· Work experience

・Growth rate

middle class of workers

· Staff turnover

· capital-labor ratio

· Share of employees.

The totality of all these indicators gives an idea of the quantitative and qualitative state of the enterprise's personnel.

The quantitative characteristic of labor resources determines the following indicators:

1. payroll- this is the number of workers on the payroll on a certain date, taking into account the employees accepted and departed for that day.

2. Turnout number- this is the number of employees on the payroll who came to work.

3. Average headcount- is determined by summing up the number of employees on the payroll for each calendar day of the month, including holidays and weekends, and dividing the amount received by the number of calendar days.

Qualitative characteristic is determined by the degree of professionalism and qualifications of its employees to fulfill the goals of the enterprise and the implementation of their work.

Personnel or labor resources of the enterprise have a certain structure.

Personnel structure- the composition and quantitative ratio of individual categories and groups of employees of the enterprise.

Depending on the functions performed, employees are divided into several groups:

1. Non-industrial personnel- employees of trade and public catering, housing, medical and recreational institutions, educational institutions and courses, as well as institutions of preschool education and culture, which are on the balance sheet of the enterprise.

2. Industrial and production personnel- These are employees engaged in the main production activities of the enterprise.

In addition, industrial and production personnel can be divided into:

The main workers are the workers on the payroll engaged in the main production activities.

Auxiliary workers are employees serving the main production activities of the enterprise (adjusters, electricians, drivers).

Managers are persons empowered to make management decisions and organize their implementation.

Specialists - employees engaged in engineering, economic, accounting, legal and other similar activities.

Employees - employees involved in the preparation and execution of documentation, accounting and control, housekeeping and office work (agents, cashiers).

Depending on the nature of labor activity, the personnel of the enterprise are divided into professions, specialties and skill levels.

Profession- implies a type of labor activity that requires certain theoretical knowledge and practical skills.

Speciality- a type of activity within the profession, which has specific features and requires additional special knowledge and skills from employees.

Qualification- characterizes the degree of mastery of a particular profession or specialty by employees and is reflected in qualification (tariff) categories and categories.

The personnel of the enterprise in terms of the number of employees and the level of qualification is not a constant value, it changes all the time: some employees leave, others are hired. As a result, the concept of staff turnover arises.

Staff turnover- it is understood, expressed as a percentage, the ratio of the number of workers dismissed of their own free will for absenteeism and other violations of labor discipline of workers for a certain period of time according to their average number for the same period.

Various indicators are used to analyze changes in the number and composition of personnel

Staff turnover rates

1. Frame acceptance rate ( Kp.k) is determined by the ratio of the number of employees hired for a given period to the average number of employees for the same period:

where Rp- the number of employees hired for a given period, people;

R- the average number of employees for the same period, people.

2. Frame stability coefficient ( Ks.k) is recommended to be used when assessing the level of organization of production management both at the enterprise as a whole and in individual departments:

where Ruv- the number of employees who left the enterprise of their own free will and due to violation of labor discipline for the reporting period, people;

R- the average number of employees at this enterprise in the period preceding the reporting period, people;

Rp- the number of newly hired employees for the reporting period, people.

3. Staff turnover rate ( Qt.k) is determined by the ratio of the number of employees of the enterprise (workshop, site), retired or dismissed for a given period, to the average number of personnel for the same period:

where Ruv- the number of employees who left or were dismissed during the given period, people.

Quite often, layoffs at the enterprise are inevitable, and in some cases desirable (for example, when sending to study), so the formula takes the following form:

where Kchmk– net turnover rate (%);

WELL– inevitable layoffs, pers.

There are many factors that affect employee turnover, but the main ones are:

Type of activity of the enterprise;

Gender and age of employees;

General state of affairs, etc.

Indicators

Indicators

Plan 2007 to the 2006 report.

Report 2007 to the report 2006

Report 2007 to the 2007 plan.

Salary intensity of products

Return of products per ruble of salary

Net profit per ruble of salary

Resource performance