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Forms and systems of remuneration in the modern state. Main types of wages

International Academy of Business and Management

FACULTY ECONOMY

ESSAY

By discipline "Business Technologies"

on the topic « management information. Types of wages. Personnel qualification ».

Completed: 5th year student

Specialty: Finance and credit

Kharkova O.V.

Supervisor:

Kuznetsov S.A.

Tula - 2009

1. Management information.

Information- this special kind knowledge. This is knowledge that is useful to decision makers.

Information- this is structured data collected to solve a specific problem according to the set goal, and therefore have significance.

Managers receive a lot of information that could be classified as information, but is not, since it is not relevant to a specific task. Also, information should not only be related to the tasks of the manager, but also:

be compatible with, or compatible with, applicable process models;
give the opportunity to develop their own models based on the information received.

The information must be meaningful. It is such only if it can influence the decisions made. To be informative, data must have the potential to broaden the horizons of decision making. Obviously, what changes the vision of one manager's problem will not necessarily change the vision of another. In other words, information must be tailored. Fundamentally, the value of information can be measured in monetary terms, equivalent to the difference between the decisions made by the manager in the presence of information, and if this information not available. In general, the cost of information depends on the complexity and importance of the problem and its solution. The more important the decision, the more information is needed, the higher its cost.

In order to collect information, an organization should develop Information system or, as it is sometimes called, management information system (MIS). The basis of the ISU is that management decisions can be programmed, and that most decisions can be reduced to an algorithmic sequence. To do this, the problem posed by the leader must be clearly structured in accordance with the rules for solving the problem. Where it is possible to structure the problem, the computer can be used to:

simplification of work with extensive databases;
simplification of procedures functional analysis and methods for converting data into a computer form for further processing;
scientific management goals, when developing optimization models or modeling the consequences of actions taken.

At the most general level, information serves decision-making by describing the state of affairs and explaining what is happening. As a result, based on the information, events are predicted, the proposed direction of activity is evaluated and an action plan is recommended.

Descriptive information is, as a rule, statistical data from observations of the production process, the process of consumption and purchases, etc. Quite often they are obtained from various statistical reporting forms in the process of monitoring activities.

Explanatory information is a form of cause-and-effect relationships of various factors and an explanation of mutual influences. In science, an explanation is accepted as the conditions under which some event (described in some way) changes, "fits" to some known system, or is brought under a principle accepted as true. For example, there are many reasons for buying a product. From the responses of the buyers, it is possible to trace the influence on the purchase decision: the motive of the purchase, how the decision is born, the stimulus leading to the decision, etc. Therefore, we must first determine what should be explained. For example, we need to decide which aspect of behavior is the subject of our interest. Once we have determined what needs to be explained, the next step is to select the appropriate type of explanation.

All information can be classified depending on the angle of view on it. Depending on the use:

By management functions:

economic;
organizational;
technical;
social.

By role in the management process:

reporting;
planned;
control.

According to sources:

internal and external;
incoming and outgoing.

According to the degree of processing:

primary (unprocessed);
secondary (already processed for some purpose).

By credibility:

reliable (valid);
unreliable.

By time of receipt:

constant;
discrete.

2. Types of wages.

On the manufacturing enterprises There are two types of wages: main and additional.

TO basic includes payment accrued to employees for actual hours worked and work performed at established rates, tariff rates or salaries.

TO additional include payments for unworked time in the organization (enterprise). It is accrued to employees in accordance with the current labor legislation: payment for regular holidays, breaks in the work of nursing mothers, preferential hours for teenagers, for the time of fulfilling state and public duties, severance pay upon dismissal, etc.

There are two forms of wages used in manufacturing enterprises: temporary and piecework.

At time-based form of payment is made for a certain amount of time worked, regardless of the number of work performed.

The time-based form of remuneration is divided into two subsystems: simple time-based and time-bonus.

Simple time system wages provides for the payment of wages depending on the amount of time worked and the qualifications of the employee.

Time-bonus system wages are used to increase the material interest of employees: in addition to the rate (salary), a bonus is paid for the timely and high-quality performance of work.

piecework the form of remuneration provides for payment for work performed in accordance with the quantity and quality of manufactured products at piece rates. It is divided into the following main systems: direct piecework, piecework premium, piecework progressive, indirect piecework and chord.

At direct piece system wages of workers are carried out depending on the amount of products produced or work performed, based on fixed piece rates established taking into account qualifications.

At piece-bonus system the worker, in addition to earnings at direct piece rates, is paid a bonus for the fulfillment and overfulfillment of the established volume and quantitative indicators.

At piece-progressive system the remuneration of workers within the established initial base (norm) is made at direct piece rates, and beyond that - at higher rates.

Indirect piecework system serves to pay for the labor of process equipment adjusters, locksmiths, repairmen, assistant foremen and other auxiliary workers. Such payment can be organized at piece rates, increasing by the percentage of the average production rate for the serviced area.

At chord system the amount of payment is established for the entire amount of work, and not for each product or

operation. This system is usually combined with bonuses for reducing the time for completing chord assignments. The total cost is determined based on the norms of time (production) and rates. The chord system is used in works with a long production cycle. The brigade is given a piece of work, providing for the whole range of basic and auxiliary work. The order indicates the beginning and end of work, as well as the amount of wages and bonuses, taking into account quality. Such a system of remuneration is effectively used in construction (team contract), motor transport and other industries. Some workers are sometimes paid mixed form for example, the remuneration of the head of a small team (foreman), who combines the management of the team (time wage) with direct production activities paid at piece rates.

3. Personnel qualification

As we already know, an organization is a group of people whose activities are consciously coordinated to achieve common purpose or goals. keywords in this definition are "a group of people". Without people, there is no organization. Without the right people no organization can achieve its goals and survive.
The head of any organization, as well as the recruiter, must be able to select candidates for jobs, but this is not as easy as it seems to many. After all, every year universities around the world "stamp" great amount specialists, and yet in many countries there is still a shortage of qualified personnel.
By and large, this problem arises because modern humanity does not want to study and work, and universities do not fully supply their students with knowledge.
For example, a large number of young specialists from the Trans-Baikal Territory, after graduating from universities, find themselves in search of work, and immediately to a high position, which is paid at least 8-15 thousand. With such requests, you can go unemployed all your life. And where is all this: promotion, bonuses and awards for Good work, awards for the implementation of their ideas in production, in general, everything that is necessary to achieve their main goal- to sell your labor more expensively? Does no one know the saying: "Free cheese is only in a mousetrap"?
In any profession good specialist, which is a combination of talent, hard work and education, is a rare phenomenon. Many recruiting companies have moved to a global partnership that allows them to select just such candidates from different countries around the world. Just imagine what a problem we have created with the selection of personnel, that they are already looking for it in other countries?
For example, Japan is one of the most developed countries? (In terms of GDP, it ranks third in the world after the USA and China) Yes, all because the population of Japan has a high educational level (Japan is one of the few countries where universal literacy was achieved back in the 19th century, and the proportion of the population with higher education is one of the highest in the world). These people are eager to work and study, even the elderly are willing to continue working after retirement, women are eager to get higher education and children are interested in their future.
So why can't we reach such a level, educate such qualified specialists who will strive to work and gain knowledge?
You can talk endlessly on this topic, so in conclusion I would like to say that everything has already been created before us, and we just have to take it all and use it. And we have proven that even this is not able to cope.

The remuneration of each employee should be directly dependent on his personal labor contribution and the quality of work. At the same time, it is prohibited to limit the maximum wage and set wages below minimum size determined by the legislation of the Russian Federation. At the same time, additional payments and allowances, as well as bonuses and other incentive payments must be accrued in excess of the specified minimum.

Current legislature gives enterprises and organizations the right to independently choose and establish such wage systems that are most appropriate in specific working conditions. Types, forms and systems of remuneration, tariff rates, salaries, bonus system are fixed in the collective agreement and other acts issued by the organization.

There are two types of wages: basic and additional.

The main one is wage, accrued to employees for hours worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for pieceworkers and time workers, surcharges and allowances.

Supplementary wages are payments for unworked time provided for by labor legislation. Such payments include: payment for regular vacations, breaks in the work of nursing mothers, preferential hours of work for teenagers, severance pay upon dismissal, etc.

The main forms of remuneration are time and piecework.

Time-based is a form of remuneration in which the employee's salary depends on the time actually worked and the employee's wage rate, and not on the number of work performed. Depending on the unit of accounting for hours worked, hourly, daily and monthly tariff rates are applied.

The time-based form of remuneration has two systems - simple time-based and time-bonus.

With a simple time wage, the worker's earnings are determined by multiplying the hourly or daily tariff rate of his category by the number of hours or days worked by him. When determining the earnings of other categories of employees, the following procedure must be observed. If the employee has worked all the working days of the month, then the payment will be the salary established for him. If an incomplete number of working days is worked out in a given month, then earnings are determined by dividing the established rate by the calendar number of working days. The result obtained is multiplied by the number of working days paid at the expense of the enterprise.

With time-bonus wages, a bonus is added to the amount of earnings at the tariff, which is set as a percentage of the tariff rate. Bonuses are paid in accordance with the provisions on bonuses, which are developed and approved by organizations. The provisions provide for specific indicators and conditions for bonuses, under which the employee has the right to demand an appropriate bonus. These indicators include: fulfillment of production targets, saving raw materials, materials, energy, growth in labor productivity, improving the quality of products, mastering new technology and technology, etc.

The piecework form of remuneration is used when it is possible to take into account the quantitative indicators of the result of labor and normalize it by establishing production standards, time standards, and a normalized production task. In the piecework form, the labor of workers is paid at piece rates in accordance with the quantity of products produced (work performed and services rendered).

The piecework form of remuneration has several systems:

direct piecework - when the labor of workers is paid for the number of units of products manufactured by them and the work performed, based on fixed piecework rates established taking into account the necessary qualifications;
piecework-progressive - in which payment is increased for production in excess of the norm;
piecework-bonus - wages include bonuses for exceeding production standards, achieving certain quality indicators, delivery of work on the first demand, the absence of marriage, saving materials;
indirect piecework - used to pay auxiliary workers (adjusters, order pickers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve.

Calculation of earnings with a piece-rate form of remuneration is carried out according to documents on output (a work order for piece work, which indicates the output rate and the work actually performed, an order on bonuses for overfulfillment of the plan, a chord task, a shop order for the task to be completed by the shop).

Piece rates do not depend on when the work was performed: in the daytime, at night or overtime.

Many large and medium-sized organizations use the tariff system of remuneration - a set of standards that regulate the level of wages of various groups and categories of workers, depending on: qualifications of workers; the complexity of the work performed; conditions, nature and intensity of labor; conditions (including natural and climatic) for the performance of work; type of production.

The main elements of the tariff system are: tariff-qualification guides, tariff scales, tariff rates, tariff coefficients, allowances and additional payments for work with deviation from normal working conditions

Tariff and qualification guide contains detailed specifications the main types of work, indicating the requirements for the qualifications of the performer. The required qualifications for the performance of a particular job is determined by the category. The size of the wages of the worker increases as the level of work performed by him rises. A higher rank corresponds to a work of greater complexity.

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

Tariff rate- this is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month - it depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or day) The tariff rate is always expressed in monetary form, and its size increases as the discharge increases. The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates depending on the category of work performed is determined using the tariff coefficient, which is indicated in the tariff scale for each category. The tariff coefficient of the first category is equal to one. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for tariff scale. Ratio tariff coefficients the first and last digits are called the range of the tariff scale.

For remuneration of managers, specialists and employees, as a rule, official salaries are applied, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these employees, organizations can also establish other types of remuneration: as a percentage of revenue, as a share of profits received, and a system of floating salaries, which in Lately has become more and more widely used.

Such a payment system is designed to stimulate a monthly increase in labor productivity and its good quality, since if these indicators deteriorate, the salary for the next month will be reduced.

When paying on a commission basis, the amount of wages is set as a percentage of the revenue that the organization receives as a result of the employee's activities. This system is established for employees involved in the process of selling products (goods, works, services).

The percentage of the proceeds that is paid to the employee is determined by the head of the organization in accordance with the Regulations on remuneration and approved by his order. The cost of sold products (goods, works, services) is determined excluding VAT.

An employee may be given a fixed amount of remuneration, which is paid if the amount of wages, calculated as a percentage of revenue, is lower than this value. The amount of the minimum wage must be fixed in the employment contract.

Types of wages and forms of remuneration What do these concepts mean, what is their difference? ABOUT types of wages, about the forms in which it can be accrued and how an employee can assert his rights in matters of this kind, we will tell in this article.

Concepts such as types and forms of wages, are familiar to many, but not everyone understands the differences between them. Let's try to figure it out.

About wages and their types

Wages in our country, as elsewhere in the world, are the main means of financial support working population. What should be understood by this term?

These are payments to working citizens, made taking into account such indicators as:

time worked by them;
volume and quality of work performed;
overtime and night work hours;
idle through no fault of theirs.

According to Art. 136 of the Labor Code of the Russian Federation, wages must be paid to employees at least 2 times a month. At the same time, the days on which it is paid are established by the employment contract and other internal local regulations employer. For certain categories of workers, the law or the contract may provide for a special period for the payment of wages (for example, workers engaged in work on a rotational basis, payment can be made on the basis of the entire shift).

Download contract form

So, the amount that is paid to the employee for the period worked (regardless of what is taken as a countdown - a day, a week, a month or several months) is the basic salary of the employee - this is the first type of salary.

However, payments to the employee of the main salary are not limited, since labor legislation also provides for additional guarantees for the working population. In this case, we can talk about the payment of benefits and additional payments to certain categories of workers, as well as the provision of paid holidays.

Thus, the following type of salary- additional. These salaries include, in particular:

payment for annual paid leave;
payments for time not worked by the employee, which, in accordance with the law, is still payable (for example, during downtime);
pay for work breaks for breastfeeding women;
payment of preferential hours for minors;
payment of severance pay to employees in case of dismissal, etc.

You can also distinguish between monetary and non-monetary types of wages - in this classification, the basis is not the basis for payment, but the method of settlement with the employee. Of course, the most common form of payment is cash, but the legislation does not prohibit the conclusion of employment contracts that contain a condition for payment in a different form.

In unofficial sources, you can also find the division of wages into the so-called white and black. It makes no sense to disclose such concepts, since they are well known to the vast majority of people, and it’s also not worth talking about all the “charms” of black earnings, since this hot topic is often considered by the media. However, we still consider it appropriate to give this classification, since these types of wages exist in modern society.

Forms of remuneration

The form of remuneration is understood as the procedure for calculating the employee's salary and the choice of the initial unit on the basis of which it is calculated. There are only two forms of payment in our country, everything else is regarded only as their subspecies. Today, piecework and time-based forms of remuneration are distinguished, while the employer has the right to determine the calculation procedure independently.

In the first case, the salary of an employee depends to a greater extent on the indicators of the quality of his work. To calculate, the employer needs to take into account 2 main quantities, which are the norms of output and time. When calculating earnings, he evaluates how well the employee worked, based on how much work he performed per unit of time.

That is, when calculating payment, in this case, prices for the work actually performed (products manufactured by the person) are used. The initial value is calculated by dividing the hourly wage rate, taking into account the category of work performed, by the hourly rate of output, or by dividing this rate by the temporary rate, measured in hours / days. Then it remains to multiply the result by the number of products that the employee produced. Note that the employer, when determining the size of the piece rate, takes as a basis the rates for the tariff of the work performed, and not the tariff category that an individual employee has.

Depending on the method chosen by the employer for calculating piecework wages, the following varieties can be distinguished:

Direct piecework. In this case, the calculation takes into account only the number of units of manufactured products (the amount of work performed) and the piece rate.
Piecework progressive. The employer raises the size of the piece-rate for a part of the manufactured products (the amount of work performed) in excess of the established norms.
Separate premium. In this case, the employee is entitled not only directly to the salary (based on the volume of products delivered), but also additional payment upon reaching certain indicators (when working in excess of the established norms, eliminating manufacturing defects, accelerating the production process, etc.).

However, the most common today is the time-based form of payment. In this form, the employee's salary will depend on what tariff rate valid for a particular employer, as well as on how much time they actually worked in the accounting period. In this case, we can talk about 2 subspecies of time payment:

simple, in which the amount of earnings is determined by the usual multiplication of the tariff rate by the number of hours worked;
bonus time, when the payment also includes a premium, the calculation of which is carried out as a percentage of the tariff rate.

As you can see types of wages and forms wages are very close to each other, but not the same.

The remuneration of each employee should be directly dependent on his personal labor contribution and the quality of work. At the same time, it is prohibited to limit the maximum wage and set wages below the minimum wage determined by the legislation of the Russian Federation. . At the same time, additional payments and allowances, as well as bonuses and other incentive payments must be accrued in excess of the specified minimum.

The current legislation gives organizations the right to independently choose and establish remuneration systems that are most appropriate in the technical conditions of work. Types, forms and systems of remuneration, tariff rates, salaries, bonus systems are fixed in the collective agreement and other acts issued by the organization.

There are two types of wages: basic And additional.

The main ones include wages accrued to employees for hours worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for pieceworkers and time workers, surcharges and allowances.

The main forms of remuneration are time-based And piecework.

The time-based form of remuneration is of two types - simple time-based and time-bonus.

With a simple time wage, the worker's earnings are determined by multiplying the hourly or daily tariff rate of his category by the number of hours or days worked by him. When determining the earnings of other categories of workers, the following procedure must be observed. If the employee has worked all the working days of the month, then the payment will be the salary established for him. If an incomplete number of working days is worked out in a given month, then earnings are determined by dividing the established rate by the calendar number of working days. The result is multiplied by the number of working days paid by the organization.

With time-bonus wages, a bonus is added to the amount of earnings at the tariff, which is set as a percentage of the tariff rate. Bonuses are paid in accordance with the provisions on bonuses, which are developed and approved in each organization. The provisions provide for specific indicators and conditions for bonuses, under which the employee has the right to demand an appropriate bonus. These indicators include: fulfillment of production targets, savings in raw materials, materials, energy, growth in labor productivity, improving the quality of products, mastering new equipment and technology, etc.

The piecework form of remuneration has several systems:

· direct piecework - when the labor of workers is paid for the number of units of products manufactured by them and the work performed, based on fixed piecework rates established taking into account the necessary qualifications;

· piecework-progressive - in which payment is increased for production in excess of the norm;

· piecework bonus - wages include bonuses for exceeding production standards, achieving certain quality indicators: delivery of work on the first demand, absence of marriage, savings in materials;

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

Piecework rates do not depend on when the work was performed: in the daytime, at night or overtime.

Many large and medium-sized organizations use the tariff system of remuneration - a set of standards that regulate the level of wages of various groups and categories of workers, depending on qualifications; the complexity of the work performed; conditions, nature and intensity of labor; conditions (including natural and climatic) for the performance of work; type of production.

The Tariff and Qualification Guide contains detailed characteristics of the main types of work, indicating the requirements for the qualification of the contractor. The required qualifications for the performance of a particular job is determined by the category. The size of the wages of the worker increases as the level of work performed by him rises. A higher rank corresponds to work of increased complexity.

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

The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month - it depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or a day). The tariff rate is always expressed in monetary terms, and its size increases as the category increases. The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates, depending on the category of work performed, is determined using the tariff coefficient, which is indicated in the tariff scale for each category. The tariff coefficient of the first category is equal to one. The size of the monthly tariff rate of the first category cannot be lower than the minimum wage provided by law. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff scale. The ratio of the tariff coefficients of the first and last digits is called the range of the tariff scale.

For remuneration of managers, specialists and employees, as a rule, official salaries are applied, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these workers, other types of remuneration can also be established: as a percentage of revenue, as a share of profits received, and the system of floating salaries, which has recently become more and more widely used.

The system of floating salaries provides that at the end of each month, at the end of work and the payment of each employee, new official salaries for the next month are formed. The amount of salary increases (or decreases) for each percentage increase (or decrease) in labor productivity in the area of work served by this specialist, subject to the fulfillment of the task of output. Such a system is designed to stimulate a monthly increase in labor productivity and its good quality, since if these indicators deteriorate, the salary for the next month is reduced.

Compensation for managers government organizations has its own characteristics. According to the Regulations on the conditions of remuneration of heads of state organizations, their remuneration consists of an official salary and remuneration for the results of the financial and economic activities of the organization. The official salary is set depending on the value of the tariff rate of the category of a worker in the main profession, determined by the collective agreement in this organization, according to the following indicators:

payroll organizations, people	Multiplicity to the value of the tariff rate of the 1st category of the worker of the main profession in the organization
up to 200	to 10
from 200 to 1500	up to 12
from 1500 to 10 000	up to 14
over 10,000	up to 16

The size of the official salary within the specified limits is established taking into account the complexity of managing the organization, its technical equipment and production volumes. The official salary of the head of a state organization is increased simultaneously with an increase in the tariff rates of employees of this organization by amending labor contract(the contract).

forms and systems of remuneration - ways to use labor standards and the tariff system to calculate wages, taking into account the characteristics of their work.

Wage- this is the part of the national income expressed in monetary form, which is distributed according to the quantity and quality of labor spent by each worker, goes into his personal consumption.

Wage represents the price work force corresponding to the value of consumer goods and services that ensure the reproduction of the labor force, satisfying the physical and spiritual needs of the worker himself and his family members. At the same time, the RFP is not the only source of funds for the reproduction of the labor force. Along with the salary, employees receive payments in case of illness, payment for regular vacations and time for retraining, payment for forced breaks in work. However, it is the salary that determines the price of labor.

Distinguish between nominal and real wages .

Nominal wages - this is the wages accrued and received by the employee for his work for a certain period.

Real wage is the quantity of goods and services that can be purchased for nominal wages; real wages are the "purchasing power" of nominal wages.

Forms and systems of remuneration:

Distinguish tariff and non-tariff wage systems.

Tariff wage system- a set of standards that allow you to regulate and differentiate the salary of workers and employees, depending on the qualifications, nature and working conditions, types of production, sectors of the national economy and regions.

The wage system consists of:

Unified Tariff-Qualified Directory of Works and Occupations of Workers (ETKS).

Tariff grids.

First class rates.

Tariff-qualification directories are collections of tariff-qualification characteristics of professions and serve to determine the qualifications of workers (establishing one or another category for them) and billing for work (assigning them to the appropriate category of the tariff scale).

Tariff-qualification The characteristics included in the ETKS consist of three sections. The first characterizes the work that a worker of a given qualification must perform, the second establishes what a worker must know to successfully complete the work of a given qualification, and the third lists the most typical work for each profession and category.

An important element of the tariff system of remuneration is tariff scale. It consists of a certain number of digits, each of which has its own tariff coefficient.

The third element of the tariff system are the tariff rates of the first category, which determine the minimum payment for performing the simplest work. Knowing the tariff rate of the 1st category and tariff coefficients, it is possible to determine the tariff rate of any category:

Tst.n-th \u003d Tst.1st × Ktar. nth

At some enterprises, tariff-free wage systems have begun to be applied, i.e. coefficients are set showing the ratio of the payment of the i-ro employee and the minimum wage.

Generally tariff-free system resembles the usual remuneration system, only when it is applied, factory coefficients are used instead of the ETKS category, and specific achievements (omissions) are taken into account using a pre-designed scoring system.

is a key element of the system of intra-production cost accounting. To apply this system, it is necessary to transfer all structural divisions of the enterprise to self-financing in order to eliminate internal contradictions in the field of wages.

Tariff-free wage system does not cancel the rationing of labor in the enterprise. The norms are used in the calculation of domestic prices, on the basis of which the gross income of brigades, sections, workshops and, ultimately, their payroll are calculated.

Under a tariff-free system, wages individual employee is his share in the total wage fund of the team. It depends on the qualification level of the employee, the hours worked and the coefficient that takes into account the personal contribution of the employee to the overall results of the unit.

There are two main forms of wages:

piecework; time-based.

In turn, piecework is divided into:

simple piecework;

piecework premium;

indirect piecework;

chord;

piece-progressive;

brigade system.

Time is divided into:

simple time; time premium.

piecework wages - this is the payment for the amount of products (works, services) produced.

With a piecework form of remuneration, the earnings of a worker-pieceworker are determined by the formula

ZP \u003d R sd i × VP n.v. ,

where R sd i - piece rate per unit of output of the worker of the I-th category;

VP n.v. - the volume of manufactured products (output) in physical terms.

The rate can be determined as follows :

R sd i = =
,

where ST hour J - hourly tariff rate J - of that category;

T cm - the duration of the shift;

H vr - the norm of time for the production of a unit of product.

Most often, the enterprise uses not a simple piecework wage, but a piecework bonus.

Piecework premium - this is such a system of remuneration, when the worker receives not only piecework earnings, but also a bonus. The bonus is usually set for the achievement of certain indicators: the fulfillment of the production plan, targets for product quality, or savings in the expenditure of material and fuel and energy resources. In this case, the worker's earnings will be determined by the formula:

where K pr - the percentage of the premium for each percentage of overfulfillment of the norms;

K a.s. - the percentage of overfulfillment of the norms.

The economic essence of the bonus lies in the fact that it is part of the salary, as it is distributed in proportion to the directly expended labor. Its peculiarity lies in the fact that, unlike direct piecework earnings, it may or may not exist at all.

The bonus system is a set of interrelated elements. These mandatory components are:

Award indicators.

Award conditions.

Award sources.

Prize amount.

Award Circle.

Bonus rate determines those labor achievements that are subject to special encouragement and should be reflected in the bonus. It is impossible to include in the bonus position indicators, the fulfillment of which does not depend on the workers. The number of bonus indicators should be small, because the multiplicity leads to the fact that each of them becomes little stimulating and makes the bonus system cumbersome and incomprehensible to the worker.

Bonus conditions indicate the circumstance, taking into account which the bonus indicator should be used, i.e. this is a kind of correction of the bonus indicator. Without such a correction, the achievement of an indicator stimulated by a bonus may have a negative impact on some other indicator of an employee's or even an enterprise's performance. So, for example, if an employee is rewarded for improving the quality of products, the conditions for bonuses can be the fulfillment of planned targets, production standards (ie, quantitative indicators). When bonuses are made for improving quantitative indicators, the conditions may be compliance with the requirements for quality or consumption rates of raw materials and materials.

Award source determines where funds should be drawn from to fulfill such remuneration. It is clear that without the presence of such an element, a bonus system cannot exist. As sources, there can be funds that are created by achieving the indicator, a bonus (saving raw materials, fuel and energy resources), a wage fund, as well as a part of the profit remaining at the disposal of the enterprise.

Prize amount should be directly proportional to the degree of labor participation of the employee in achieving the encouraged indicator. The amount of premiums for each indicator separately should not differ sharply from each other, so as not to stimulate the improvement of some indicators at the expense of the deterioration of others. The amount of bonuses paid under a specific system must be less than the savings that are created as a result of the worker's work. The maximum amounts of premiums are set in the Model Regulation on bonuses. Typically, the amount of the bonus is set as a percentage of piecework earnings or the tariff rate. Sometimes the premium can be set in a fixed amount. The size of the bonus can be differentiated using the bonus scale, which provides for the levels of achievement of planned indicators and the corresponding difference in bonuses.

Apply both single and multiple scales. With a one-stage school, a percentage of the bonus is set for fulfilling and overfulfilling the bonus indicator, which sufficiently stimulates the fulfillment of the established task, but does not materially interest the worker in raising it. Therefore, single-stage scales are acceptable in cases where it is not necessary to stimulate the growth of indicators in excess of the established targets or it is impossible to determine the degree of their overfulfillment.

Multi-stage scales make it possible to differentiate the size of the bonus depending on the level of performance of indicators or bonus conditions. In turn, multi-stage scales can be classified according to the nature of the functional relationship between the size of bonuses and the degree of improvement in planned indicators. Such dependences can be proportional, regressive (the greatest increase is provided at the first stages of improving the bonus indicator), progressive (% of premiums per unit of improving the indicator completely increases), mixed.

Indirectly - piecework wage system applies only to certain groups of workers serving the main production. Its essence lies in the fact that the wages of a worker depend not on his personal output, but on the results of the work of other workers. Under this system, auxiliary workers are paid, serving the main pieceworkers and influencing to a large extent on their production. The total earnings of these workers are set in two ways:

by multiplying the tariff rates of auxiliary workers by the average% of the fulfillment of the norms of piecework workers; served by them;

by producing indirect piece rates for the release of the serviced brigade.

The rate under this system of remuneration is determined by the formula

where ST hour.vsp.work. - hourly wage rate of an auxiliary worker;

H vr - the rate of production of the main workers served by auxiliary workers;

ZP k.s. = P k.s. * VP n.v.

Chord system of remuneration - this is a kind of piecework wages, the essence of which is that the price is set for the entire volume of work to be performed, indicating the deadline for their completion.

It is most expedient to use lump-sum wages at payment orders in the following cases:

the company does not meet the deadline for the implementation of any order, and if it is not fulfilled, it will be obliged to pay significant amounts of penalties in connection with the terms of the contract;

in case of emergency (fire, collapse, failure of the main production line for a serious reason), which will lead to a stop in production;

with an urgent production need to perform individual works or the introduction of new equipment in the enterprise.

piece-rate progressive pay labor involves an increase in prices at a certain percentage of overfulfillment of the norms.

Brigadier piecework ( collective) wage system.

The development of collective piecework wages for the final results of labor is based on the changes that are taking place in engineering, technology, and the organization of production. As practice has shown, collective piecework payment for the final results of labor is very effective under certain organizational and technical conditions of production:

The advantages of the collective system of remuneration are that with their help, interconnection is achieved in the work of individual links and members of the brigade, there is no need for narrow specialization to perform only one operation, it creates the possibility of combining professions and consolidating the working day, reducing losses of working time, improving the use of equipment , growth of labor productivity, increase in the volume of output.

With collective forms and systems of payment, highly qualified specialists are interested in transferring their methods and methods of labor to less experienced ones, since the earnings of not only the entire team, but also each of its members depend on the productivity of each member of the brigade.

Distinguish between collective-piecework and individual-team pay systems . A common feature of these varieties is that workers are paid according to the results of the work of the entire team - according to the quantity of products delivered to the warehouse and according to the total piece-rate (collective price) established for each type of product. The difference lies in the distribution of wages among the members of the brigade.

Collective piecework system It is used in those cases when the collective labor of several workers is required to perform a certain work and it is impossible to separately account for the individual production of each of them.

1. The total piecework earnings of the brigade are determined

2. The total tariff earnings of the brigade are determined

3. The coefficient of piecework earnings is determined

4. The earnings of each member of the team are determined

Time wage - this is wages for hours worked, but not calendar, but normative, which is provided for by the tariff system.

Earnings under this wage system are determined by multiplying the hourly wage rate of the 1st category by the hours worked:

Time-bonus - this is such a wage when the worker receives not only earnings for the amount of time worked, but also a certain percentage of the bonus to this earnings. ZP \u003d ST hour j × T work. ×
, where

K is the percentage of bonus payments.

The expediency of using a piecework or time-based wage system depends on many factors that prevailed at the time of the decision.

The time-based wage system is most beneficial to apply if:

production and conveyor lines operate at the enterprise with a strictly specified rhythm;

the functions of the worker are reduced to monitoring and controlling the progress of the technological process;

the costs of determining the planned and accounting for the produced quantity of products are relatively high:

the quantitative result of labor cannot be measured and is not decisive;

the quality of labor is more important than its quantity;

the work is dangerous;

work is heterogeneous in nature and irregular in load;

at the moment, an increase in the output of products (works, services) at a particular workplace is inappropriate for the enterprise;

an increase in output can lead to marriage or a decrease in its quality.

The piecework system of remuneration at the enterprise is most appropriate to apply in the following cases:

it is possible to accurately record the volume of work performed;

there are significant orders for manufactured products, and the number of workers is limited;

one of structural divisions enterprises (workshop, site, workplace) is a bottleneck, i.e. hinders the release of products in other technologically interconnected divisions;

the use of this system will not adversely affect the quality of products;

there is an urgent need to increase the output of the enterprise as a whole.

Piecework is not recommended. use in the event that product quality deteriorates, technological regimes are violated, equipment maintenance deteriorates, safety requirements are violated, raw materials and materials are overused.

The specific rates and salaries, as well as the ratios in their amounts between the categories of personnel and employees of various professional and qualification groups, are determined at the enterprises by the conditions collective agreements or company orders. At the same time, the target function of any enterprise (its owners and employees) is to maximize income, i.e. payroll and net income. However, in the growth of each of these two types of income, owners and employees are interested in different ways. For owners, the main thing is an increase in net profit and dividends paid out of it, for employees - an increase in labor costs.

The resolution of contradictions in the interests of owners and managers, on the one hand, and employees, on the other, occurs through the conclusion of collective agreements. They determine the size and conditions of incentive payments and bonuses for deviations from normal working conditions, for work at night and overtime.

Forms and systems of remuneration in the modern state. Main types of wages

3. Personnel qualification

About wages and their types

Forms of remuneration

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