Introduction
grade salary work
The traditional system of material compensation involves the division of the monetary remuneration of employees into a constant (base salary) and a variable (premiums, bonuses) parts. At the same time, the base salary is a guaranteed remuneration to the employee for the fulfillment of a strictly established range. official duties at a certain workplace, with a certain level of performance and in accordance with the rules and standards adopted by the company. If the salary is also related to the level of qualification required at a given workplace, and the growth of an employee’s qualification entails an increase in his salary within one position, then the fixed part of the salary begins to work as an incentive for the development of the employee, increasing his level of professionalism.
Currently, traditional forms of remuneration are considered ineffective, which makes Russian companies improve the system of remuneration by developing a fair form of incentives for employees to achieve the goals of the organization. But practice shows that not all wage systems meet the expectations of employees and poorly motivate them to devote more of their energy to the prosperity of the company.
To motivate staff, it is necessary to focus on two main tasks: stabilizing the moral and psychological climate in the team and changing the system of material motivation. The development of a remuneration system that takes into account all the necessary requirements is not an easy and resource-intensive task.
The changed relationship between the employer and employees also contributes to its implementation. Employees are becoming more aware of the employer's problems in maintaining the enterprise, since otherwise they will face layoffs, i.e. loss of their source of income. This means that in the conditions of overcoming the crisis, the employee has to remember the need to balance the interests of both parties to the employment contract and understand that he can no longer dictate terms, but on the contrary, he will have to make significant concessions. At this stage, the employee came to understand the need to observe the common interests of labor relations with the employer. The new effective remuneration system should be wider and to a greater extent tie it to the financial and economic achievements of the company, and therefore to the performance of a particular employee.
Too rigid system of remuneration, which is used by the employer, in the near future may lead to negative consequences.
For several years, domestic companies have been actively implementing a position evaluation system - grading - in order to effectively calculate salaries for employees.
The purpose of the study is to develop a system of individual salaries based on grading.
1. Grading as a method of improving the wage system at the enterprise
.1 Grading: goals, concept and essence
Grading is a system of procedures for evaluating and ranking positions, as a result of which they are distributed into groups (grades) in accordance with their value to the company.
The essence of grading is simple: all company positions are evaluated according to a number of criteria, such as the level of responsibility, qualification requirements, impact on financial results, etc., depending on the specifics of the company's business. At the output, a system of functional job levels, where positions are hierarchized according to their value to the business. A “fork” of payment and volume is attached to the grade social guarantees and benefits. Thus, the remuneration of employees becomes not only transparent and fair, but, which is very important, manageable.
The grading system came to us from the USA, where in the early 60s of the last century, Edward N. Hay developed a methodology for evaluating positions of various professional profiles based on universal criteria. Since then, the grading system has successfully established itself in the West and today is considered the best basis for a transparent and manageable wage system.
In Russia, the grading system has replaced the Soviet-era pay scale, which proved too clumsy and outdated for booming and rapidly changing businesses. The main bottlenecks of the Soviet tariff scale were the opaque internal logic, the rigidity of the hierarchical structure. Often, when using the pay scale, it was necessary to formally name the position, for example, “an engineer of such and such a category,” only in order to establish the appropriate salary. This problem is solved by the grading system. It allows you to flexibly build a scheme of job levels, taking into account not only qualifications and experience, but also other equally significant factors, such as the level of managerial and financial responsibility, the complexity of decisions made, and others. Thus, in the grading system, each position finds its place in the "table of ranks" and receives an appropriate assessment in the form of a "fork" of salary. A highly qualified expert who "closes" a responsible section of the business process may have a higher grade than the head of a department in a non-core area of the company's activities. This provides employees with not only managerial, but also professional career, which is certainly important for those who work in large and medium-sized businesses.
At the same time, the experience of implementing the grading system in Russian companies has shown weak sides this system. Grading is a rather cumbersome and time-consuming procedure, and it also requires the involvement of external consultants. Grading carried out on its own is often subjective: it is not so much the positions that are evaluated, but the people who occupy them, when each manager tries to “knock out” higher grades for himself and his unit.
Grading goals (why do companies introduce job grading? This is done in order to):
establish the objective value of each employee for the company;
increase transparency of career prospects for employees;
· increase the efficiency of using the wage fund from 10 to 50%;
Qualitatively assess the current staff;
· to draw attention potential candidates in the job market.
Grading allows you to systematize all positions in the company, set upper and lower wage limits for each level (grade) and create a payroll tool. After grading, each employee can see the connection between his work and the company's income.
The first step in grading (the first task) is to compare the positions according to the given parameters, or, in other words, in the same coordinate system, and rank the jobs according to their importance to the organization.
In proportion to the points received, you can determine the amount of the base remuneration for each position, starting from the position with the minimum weight or the work that is most significant or massive for the organization (marker or reference position). To do this, we must turn to the market: how is our “minimum” or benchmark position paid there? Having found out this, you can proportionally calculate the salaries for other employees.
There may or may not be clear boundaries between scales. This is not so much a mathematical as an organizational task: after all, it is often necessary to solve the problems of increasing the prestige of a certain employee in an organization or choosing a “horizontal” promotion within a grade - i.e. salary increase. In addition, just intersecting grade boundaries make it possible to realize the so-called horizontal career: an employee can be moved to another grade (raise) without increasing salary.
The second task that the grading method solves is pricing (determining salaries) based on the significance of a particular job or position for the organization. It allows you to pay not only the market value of the employee, but also the value of his work for the company. We must not forget that billing is both a career tool and a way to plan costs and the number of staff in a company.
Since grades combine positions similar in content and different in hierarchical level, this makes it possible to “tie” different levels of additional material and non-material (non-monetary) incentives to different grades, for example, differences in the volume and content of social packages, benefits for different categories of employees and etc.
The third task solved by grading is motivation. For employees, this will be career motivation; for job candidates, it will be attraction motivation.
Grading technologies are different, but have some common features.
Distribution of positions by importance for the organization.
Definition of grades.
Assignment to positions of certain salaries - tariffs.
The study of the market level of wages.
Analysis and correction of inconsistencies.
The essence of grading is to compare the internal significance of positions for the organization (intrinsic value) with their significance in the market (external value). Therefore, grading begins with a study of positions within the organization. The goal is to distribute positions according to their importance to the company. To do this, two types of procedures are used - analytical and non-analytical:
Expert evaluation, classification or paired comparison method, in which positions are ranked “as a whole”, without breaking down into component parts (non-analytical methods);
Comparison of "weights" of positions: works are evaluated "in parts" (compensated factors) within the framework of special procedures: scoring, factorial method, etc. (analytical methods).
The non-analytical approach is ideographic - the data obtained with its help are incomparable, and the rank scale is ordinal: the distance between posts cannot be expressed in numerical form.
The most objective and accurate analytical approach. It is more time-consuming and requires special qualifications of developers, a large amount of data and a significant investment of time to set up the tool.
1.2 Development of a system of individual salaries for personnel of enterprises based on grading
To date, the grading system is the best and only justified accrual system official salaries based on the point-factorial method and matrix-mathematical models. The author of this technique is an American scientist Edward Hay. Therefore, it is often jokingly called the “hey salary meter”.
The growing popularity and demand for grading methods is due to the fact that they have stood the test of time.
First, let's define what is what. Grading (from English grading) - classification, sorting, ordering. Grading is the positioning of positions, that is, their distribution in the hierarchical structure of the enterprise in accordance with the value of this position for the enterprise.
It is very difficult to find such a universal method of remuneration that would take into account the interests of both the employer and the employee. The enterprise always tries to pay taking into account its goals, but just enough so that the employee does not leave, and the latter, in turn, seeks to receive as much as possible. It is the grading system that allows you to “link” wages and business logic, as well as untie the knot of problems associated with staff motivation.
To date, the following grading systems and their modifications are being introduced into practice, depending on the degree of complexity.
The first degree of complexity is a system for ranking positions according to degrees of complexity. It does not require mathematical calculations and can be implemented by top managers of the company after their preliminary preparation. It has nothing to do with the original version of the grading system. But some consultants are massively implementing it in Russian and Ukrainian small and medium-sized businesses.
The second degree of complexity is Edward Hay's system, which is really based on point factor methods. But this is not an original version, but a grading system that American consulting companies have modified for the CIS market. We will present its version (with some simplifications for easier perception) in this publication further. Approximately this option can be implemented in firms with a small staff.
The third and fourth degrees of complexity are real original grading systems, which, despite their copyright protection, have found their way to the markets of Russia and Ukraine. These systems are based not only on the point-factor method, but also on the correct, complex mathematical calculations of weight, step, matrices, profile-guide tables, graphs, and most importantly, on the exact and consistent observance of the stages of the methodology.
These methods are very labor intensive. Their implementation stretches over a period of 6 months to one year and is accompanied by a large amount of workflow and accompanying recommendations. Therefore, an external consultant is indispensable here.
The introduction of this system of remuneration makes the enterprise competitive in the domestic and foreign markets, as the "transparency" of the company for investors increases and, accordingly, capitalization increases.
In addition, by introducing a grading system, an enterprise can position itself as a serious player in the global labor market and attract top managers, as well as highly qualified specialists from all over the world, to work or cooperate.
The grading system evaluates all types of jobs, making it an extremely valuable tool in shaping the pay structure. The criterion for evaluating positions is the level of influence of the position of the position on the company as a whole and the type of impact on the final result.
Many pay professionals may get the impression that grading is analogous to the tariff system. Undoubtedly, there are similarities. After all, both the pay scale and grades represent a hierarchical structure of positions, where salaries are built on an accrual basis. But there are also significant differences (Table 1).
Table 1.1. Differences between the tariff system and grades
Tariff systems Grading systems 1. Built on the basis of an assessment of professional knowledge, skills and work experience 1. Provides for a wider range of criteria, including such position evaluation indicators as: - management; - communications; - a responsibility; - the complexity of the work; - independence; - cost of error and others 2. Positions are lined up on an increasing basis 2. Grading allows the intersection of parts of two nearby grades. As a result, a worker or foreman of a lower grade, due to his professionalism, can have a higher official salary than, for example, a labor protection specialist who is in the grade of a nearby higher order. 3. The hierarchical structure of the pay scale is based on the minimum wage multiplied by the coefficients (inter-rank, inter-industry, inter-job and inter-skill) 3. The grading structure is built only on the weight of the position, which is calculated in points 4. All positions are lined up according to a strict increase in the vertical (from worker to manager) 4. Positions are placed only on the principle of importance for the company So, for example, at an enterprise that is engaged in intellectual development, after the managers, the IT staff will be graded as the main earning and profitable, and only then the grade of employees (lawyers, managers, etc.) will be placed. For which enterprises is the grading system suitable? First of all, this system is convenient for large and medium-sized enterprises, because, unlike vertical career building, it allows you to build a career horizontally, within your own level. For example, an increase in workers' qualifications and education will affect the level of payment, since the weight of the knowledge factor will increase, and wages will increase, despite the fact that the employee will remain in his position. In addition, in large enterprises there are a large number of positions, which creates many problems. Therefore, in the previously used systems for determining official salaries, it was necessary to formally name positions in order to somehow place them in a hierarchical vertical. This problem is solved by the grading system. 1.3 Development and implementation of the grading system The development of the grading system includes the following steps. ) Preparation for evaluation, selection of factors. Establishment of a circle of employees who will be directly involved in the development of the system. To avoid evaluating positions according to a point system, based on the fact that “just such a person”, the optimal ratio is five employees of the enterprise and two external consultants. The key factors are selected by the method of expert assessment and ranked according to the degree of importance, significance for the organization (table). Table.1.2. Key factors and their weight
) Describing factors by impact levels and adjusting for differences between levels within each factor. The following table describes one of the factors, such as the level of responsibility. Table. 1.3. Responsibility Factor
Level of responsibility Responsibility only for their work, there is no responsibility for the financial result of their activities. Responsibility for the financial result of individual actions under the control of the immediate supervisor. Responsibility for financial results regular activities within the framework of functional duties. Development of decisions that affect the financial result of a group or division, coordination of decisions with the head. Full responsibility for the financial results of the department, for material values, organizational expenses within the budget of the department. Full responsibility for the financial and other results of the whole area of work (group of departments). ) Development of a point factor scale. The maximum score for evaluation is 500 points. To determine the maximum score for each factor, 500 points are multiplied by the weight of that factor and divided by 100%. Next, the interval on the level scale is set. All obtained calculations are entered into the score-factor matrix (the following table). Table.1.4. Score-factor matrix for determining grades
Maximum score Points by levels Level of responsibility Tension and conditions Contribution to achievements Knowledge and skills Required education Number of subordinates ) Based on the selected evaluation factors and determining their weight, all positions in the company are evaluated. Evaluation of positions is carried out jointly with experts using pre-prepared documents: description of the organizational structure with a breakdown of positions; description of the score-factor matrix by levels. The scores obtained for various factors are summed up, on the basis of which the final result of the position evaluation is obtained. Table.1.5. The results of the evaluation of the position "Metrology Engineer"
Level of responsibility Tension and working conditions Contribution to the achievement of the organization's goals Knowledge and skills Required education Number of subordinates For each position, such a table is compiled. Further, a generalized table is compiled for all positions. Table. 1.6. Evaluation results for all positions
Job title Factor score Sum of points Director Referent Chief Accountant Accountant Metrology engineer Head of the Marketing Department Operator The result of such an assessment is the alignment of all positions in the hierarchy from the maximum number of points equal to 500 to the minimum - 54 points. ) The number of grades in the company is determined by dividing the maximum number of points by the minimum, in our case the result will be 9 grades. The same grade includes positions that are close and equal in importance and value of the contribution to the organization based on the score-factor assessment. ) Establishment of the ranges of official salaries included in each grade is carried out using the intervals of the ratio coefficients (a coefficient of 30% is used). The intervals (ranges) of the values of the pay ratio coefficients reflect individual differences in the labor contribution of an employee of each qualification group, i.e. rules for determining the quantitative values of coefficients for qualification groups. The flexibility of the coefficients within the range set for a particular grade creates additional opportunities for building career development employees under conditions of limited opportunities for promotion in the organization. Let's form the coefficients of ratios and grades in the table. Table. 1.7. Ratio coefficients
Number of points Bandwidth ) Further, the intervals of the coefficients are translated into a "fork" of official salaries by multiplying the minimum and maximum coefficients in the "fork" by the minimum wage established at the enterprise of 12.5 thousand rubles. The result is a "fork" of official salaries in the table. Table. 1.8. Salary matrix, rub.
Minimum salary Average salary Maximum salary When establishing a “fork” of salaries for each grade, enterprises are often guided by market salaries. Various approaches are used for this: the lower value of the official salary - at the level of the average market value, the upper value - exceeds it, for example, by 30%; the average value of the official salary is at the level of the average market value, the maximum one exceeds it by 15-30%, the minimum one is lower than the average by 15-30%, etc. Indeed, in order to develop a competitive compensation policy, it is necessary to take into account the market values of wages and official salaries of specialists of the relevant professional groups. But no less important is the provision of objective inter-job ratios of official salaries. Orientation only to the market values of wages can lead to a violation of internal justice in the establishment of official salaries. In this case, the value of the position will be determined solely by the labor market situation without taking into account the internal needs of the enterprise, its specifics, which can lead to workers feeling unfair in wages with all possible consequences. In fact, in order to prevent the growth of the wage fund, it is necessary to revise all stages of the formation of the matrix several times in order to ensure that the remuneration of employees corresponds to the average market value and does not lead to an increase in the wage fund. The salary forks of the previous grade overlap with the salary forks of the next grade, i.e. the salary of a specialist with a high level of professionalism may be higher than the salary of a manager with little experience in this position. This way of building a billing system is a good tool for securing specialists in an organization. Employees have an incentive to develop in their profession in their position, specialization increases, the knowledge of employees becomes narrow, but deeper. An increase in salary within one grade can be associated with the professional growth of an employee, which will be determined based on the results of an annual or semi-annual assessment of an employee in terms of competencies, subject to its effectiveness. In this case, competencies are developed, and the required level of their expression is established for different categories of salaries within the same grade. The practitioners of this system suggest revising the salaries under the proposed system once a year in order to adjust salaries in time in accordance with changes in the market situation. Grading is a way to optimize the allocation of an organization's resources. It allows you to link the system of bonuses and distribution of social benefits; helps to calculate the correspondence of salary expectations to labor market dynamics; allows you to streamline wages (the principle of internal justice, which is the basis of the system, allows you to avoid the spread of salaries within the organization); increases manageability (since each employee begins to understand that his income directly depends on the assessment of his position); increases the transparency of the company for investors (due to the standardization of the management system) and, accordingly, increase its capitalization (value). Grading is the positioning of positions, their distribution in the hierarchical structure of the organization in accordance with the value of this position for the enterprise and with the size and salary structure determined for each group. However, the use of the grading system not only contributes to the optimization of the wage fund of employees, but also requires resources to maintain. The main problem of the organization is to assess the ratio of the cost of implementation and the expected financial return. 2. Analysis of the wage system
PKF Stroymontazh LLC is an independent business entity with the rights of a legal entity. Full name of the enterprise: Limited Liability Company "Production commercial firm Stroymontazh» PKF Stroymontazh LLC is located at Chelyabinsk, st. Stalevarov, 5. The organizational and legal form of the enterprise is a limited liability company. Firms formed on the basis of a limited liability company are production and other commercial organizations created by agreement legal entities and citizens by pooling their contributions in order to implement economic activity and earning income. Such companies are legal Members of a limited liability company bear material liability within the limits of their contributions. The company has a company name, which indicates the type and subject of its activities. Companies can conclude contracts on their own behalf, acquire property and personal non-property rights and bear obligations, be plaintiffs and defendants in arbitration, court, arbitration court. A company may consist of two or more members. These may include enterprises, institutions, organizations, government bodies as well as citizens. The Company may establish branches acting as its separate subdivisions and open representative offices on the territory of Russia. At the same time, branches and representative offices do not enjoy the status of a legal entity. At the same time, a company may have subsidiary and dependent economic structures with the rights of a legal entity. Limited Liability Company "PKF Stroymontazh" is an independent business entity with the rights of a legal entity. LLC "PKF Stroymontazh" carries out the purchase, movement, storage and sale of goods, the provision of services, as well as other types of economic activities not prohibited by law and provided for by its charter. The main activities of the company: construction and installation of gas pipelines, water pipelines, sewerage from polyethylene and steel pipes. Services in welding of polyethylene pipelines. To carry out the main function, PKF Stroymontazh LLC performs many additional features, such as: Conclusion of contracts for the supply of goods; Organization of the promotion of goods from manufacturers to places of consumption; Study of customer demand; Ensuring the storage of goods; Formation of the trade assortment. The company has at its disposal office space, a trading floor, warehouses and a fleet of 3 medium-duty vehicles. The organizational structure of the enterprise can be depicted in the form of a diagram (Figure 1). Figure 1 - Organizational structure of PKF Stroymontazh LLC The structure of the enterprise PKF Stroymontazh LLC is functional. The functional structure has developed as an inevitable result of the management process. The peculiarity of the functional structure lies in the fact that although unity of command is preserved, special units are formed for individual management functions, whose employees have knowledge and skills in this area of management. The traditional functional blocks of the company are the departments of production, marketing, finance. These are the broad areas of activity, or functions, that each firm has to ensure that its goals are achieved. If the size of the entire firm or a given department is large, then the main functional departments can in turn be subdivided into smaller functional units. They are called secondary or derivative. The main idea here is to maximize the benefits of specialization and not allow leadership to be overloaded. The advantages of a functional structure include the fact that it stimulates business and professional specialization, reduces duplication of efforts and consumption of material resources in functional areas, improves coordination of activities. Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise. The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has its own set of indicators for evaluating business productivity, but at the same time, we can talk about several groups of indicators that are typical, common to most companies and form the basis for analyzing the remuneration system. Consider the composition and structure of the personnel of the enterprise (table 1). Table 2.1. The composition and structure of the personnel of PKF Stroymontazh LLC
Index Leaders Specialists 1. Enterprise personnel 2. Structure of personnel by gender 3. Age composition of the staff 4. Distribution of personnel by length of service over 5 years 5. Educational level Secondary special Incomplete Higher Thus, from table 1 it can be seen that a total of 81 people work for the enterprise, while 12 people (14.81%) occupy managerial positions, 17 people (20.99%) are specialists, 52 people (64.20%) are workers . At the same time, there are 19 women at the enterprise, 62 men (Figure 2). A large proportion of managers are men (10 people), workers are also mostly men (48 people), but the specialists at the enterprise are mostly women (13 people out of 17). Figure 2 - Structure of personnel by gender The organization employs mostly young professionals. The main age of the personnel of the enterprise is 37-50 years old (37% or 30 people), 32% of employees are aged 26 to 36 years old, 25% are aged 18 to 25 years old, and only 6% of the staff are over 50 years old (Figure 3) . Figure 3 - Age composition of the staff Figure 6 shows that 31% of employees have been working for the company for more than 5 years, 27% have been working for the company for 3 to 5 years, 28% for 1 to 3 years, and 14% have less than one year of work experience. Figure 4 - Distribution of personnel by length of service Figure 4 shows that 47% of employees have higher education, 16% have incomplete higher education, and 37% have specialized secondary education. This indicates the high qualification of the staff of the organization. Figure 5 - Educational level Imagine the staffing of the company's employees (table 2.2). Table 2.2. staffing PKF Stroymontazh LLC
Job title Number of employees Salary, rub. CEO Chief Accountant Production director HR Director Commercial Director CFO Head of Transportation and Storage Department Head of Sales Department Head of Procurement Department Head of the Marketing Department Accountant HR manager Sales Manager Purchasing Manager Marketing Manager Economist Foreman Installer Forwarding driver Warehouse Manager Secretary Junior service personnel Table 2 shows that the general director of the enterprise receives a salary of 53.6 thousand rubles. per month. First-level managers have a salary of 40.2 thousand rubles. per month. Managers of the second level have a salary of 29.48 thousand rubles. per month. The company's specialists have a salary of 20.1 to 24.12 thousand rubles. per month. Workers of enterprises have a salary of 12.06 to 18.76 thousand rubles. per month. Thus, the company uses a simple time-based wage system. The disadvantage of the time-based form of remuneration is that the official salary or tariff rate is not able to take into account differences in the amount of work performed by employees of the same profession and qualifications. Such differences are due to different levels of labor productivity. Consider the level of wages of various categories of workers (table 2.3). Table 2.3. The level of wages by categories of employees LLC "PKF Stroymontazh"
As can be seen from Table 3, the wages of management personnel differ significantly from the wages of specialists (by 11.42 thousand rubles) and workers (by 18.85 thousand rubles). 3. Development of a base salary system for the enterprise .1 Application of the grading system on the example of PKF Stroymontazh
In order to ensure uniform principles for organizing remuneration and labor rationing for employees of the enterprise’s divisions, a regulation on remuneration and labor rationing for employees of PKF Stroymontazh LLC was developed. The main components of remuneration according to the regulation are: regulatory documents: labor cost standards, instructions for the workplace and labor protection, job descriptions, regulations on divisions, etc.; a tariff system that determines the differentiation of payment depending on the complexity of the work, the qualifications of the employee, working conditions at the workplace; additional payments and bonuses of a stimulating nature, linking the amount of an employee's wages with personal business qualities; surcharges and allowances of a compensatory nature, guaranteeing the employee payment in the amounts provided for by law; one-time bonuses and remunerations applied for the purpose of material interest of the employee. To perform production tasks, PKF Stroymontazh LLC has the following remuneration systems: time - bonus and salary - bonus pay; piecework - bonus pay and individual. The salary of employees consists of two parts: fixed and variable. The permanent part includes wages accrued on the basis of the base salary, allowances and additional payments paid under the law. The variable part consists of a variety of bonuses for the quality of work and the effectiveness of individual indicators, bonuses based on the results of the work of the unit, bonuses for personal participation in projects. The grading system is convenient for large and medium-sized companies, because, unlike vertical career building, it allows you to build a career horizontally, for example, an increase in the qualifications of a worker will affect the level of payment, since the weight of the knowledge factor will increase, and the salary will increase, although the employee will remain in his position . Grading haunts following goals: reduction of personnel costs, payroll optimization; transparent and understandable relationship between the level of income of the employee and the value of the position for the company among all positions; simple determination of the level of payment for new positions; the employee has an idea about the possible changes in his income with various career development options; increases the level of staff motivation and contributes to its retention; increases manageability, as each employee begins to understand that his income directly depends on the assessment of his position; increases the transparency of the company for investors. Achieving these goals forms an effective system of management, motivation and remuneration of personnel at the enterprise. Grading principles: economic feasibility, clarity and transparency, fairness, uniformity. The scheme of the grading process includes the following steps Description of positions. Positions are described through such methods of work analysis as interviewing, questioning, observation. Based on the results of the analysis of work, a description of the positions is carried out, which may contain the following data: general information (position title, date of preparation of the description, name of the structural unit; name of the head, etc.); performance standards and working conditions; personal qualities, character traits, skills and level of education, etc. Determining the value of positions. To do this, in practice, two types of procedures for determining the value of a position are used, given in Appendix 1. Building grades. Depending on the number of points scored (according to the factor-point method) or the established ranks (according to non-analytical methods), positions can be arranged hierarchically. After that, they need to be combined into grades. A grade is a range of points or job ranks in which they are considered equivalent and equivalent to the company and have the same pay range. Grades are formed in a variety of ways. When using non-analytical methods, grades are formed based on the ranks established for positions. Ranks are divided into ranges based on the subjective understanding of managers and specialists and are acceptable for a particular company. When using the factor-scoring method, the main task that needs to be solved to combine positions into grades is to determine the ranges of scores in each grade. At this stage, it is important to define the boundaries of the grades, therefore, approximately equal steps are taken to mark the boundaries between the grades. For convenience, more enlarged categories of personnel are introduced, including several grades. For example, employees (occupied from the 10th to the 6th grade), highly qualified employees (grade 7-9), managers (grade 3-5), top managers (grade 1-2) Establishment of interqualification ratios (official salaries) for each grade. When establishing a “fork” of salaries for each grade, enterprises are guided by market (external) salaries and internal factors (the value of the respective positions, the financial capabilities of the company, etc.). Various approaches are used for this: the lower value of the official salary should be at the level of the average market value, the upper value - exceeds it, for example, by 30%; the average value of the official salary should be at the level of the average market value, the maximum - exceeds it by 15-30%, and the minimum - below the average by 15-30%. Ranges can be formed in two ways: establish for each grade a “fork” of official salaries; determine the intervals of interqualification ratios (coefficients). These coefficients show how many times the official salaries of the corresponding grade are higher than the minimum wage established at the enterprise. The established intervals of the coefficients are translated into the “fork” of official salaries by multiplying the minimum and maximum coefficients in the “fork” by the minimum wage established at the enterprise. An example of constructing coefficients of interqualification ratios is considered in Table 3. Table 3.1. An example of building interqualification ratios
Average value in the range, Kavg. Absolute growth, Xred Relative growth, Kaverage, % Bandwidth Overlap in range The final procedure of this stage is the comparison of the actual official salaries of the company's employees with the "plugs" of official salaries established for the corresponding grade. Based on the comparison, it is necessary to adjust official salaries: raise them for those positions whose salaries are lower than those provided for by the “fork”. As for salaries above the upper limit of the "fork", they should in no case be reduced. These positions should also be revalued or temporary allowances introduced. Gradually, salaries should level out as the minimum official salary increases. Implementation of the grading system. At this stage, it is important to inform the employees of the enterprise about the change in official salaries. The implementation of the grading system is carried out according to the Deming cycle, which includes planning, testing, making adjustments and implementation. The result of grading should be a rating of positions in the enterprise, which can be used to streamline base salaries, distribute social packages, draw up personnel development plans, and more. The rating can be presented in the form of a standard format that describes all positions within the enterprise. The format should include: the title of the position, its linear affiliation, indicators on work evaluation scales, an integral indicator of the value of the work, grade number, requirements for standards of labor behavior, salary range, possible benefits. The Department of Organization of Labor and Wages (hereinafter referred to as UOTiZ) is a structural subdivision of PKF Stroymontazh LLC. The head of the UOTiZ is directly subordinate to: the department of organization of labor and wages (hereinafter - OOTiZ) and the department of labor rationing (hereinafter - ONT). The following tasks are entrusted to UOTiZ: improvement of the organization and regulation of labor in the structural divisions of the company; organization of payment and incentives for employees; accounting for the use of working time. Thus, UOTiZ has all the necessary powers and has sufficient information to develop and implement a grade-based remuneration system at PKF Stroymontazh LLC. The whole process for this work was divided into stages: Preparatory; Evaluation of positions and professions; Determination of grades of positions and professions based on grades; Establishment of tariff rates for each grade for workers and a salary range for grades of specialists and managers; formalization of the grading system at the enterprise. The main feature in the development of the grading system for PKF Stroymontazh LLC was the establishment of occupational grades separately for each structural unit of the enterprise. This is due to their fragmentation geographically, according to the work performed and the services provided. For each stage, the following scope of work is allocated with an indication of the period of their implementation, shown in Table 3.2. Table 3.2. The structure of the grading process at PKF Stroymontazh LLC
Stage name Scope of work 1 Preparatory 2Description of positions and professions Development of questions for assessing employees Conducting a description and systematization of the information received 3 Evaluation of positions and professions Identification of the most significant factors for assessment Description of assessment levels for each of the factors Definition for each category of factors relevant to it Filling out the list of assessment of positions by columns 4Determining grades Assigning a weight to each assessment factor Determining a grade score for each position and profession Establishing a grade 5 Establishment of tariff rates for employees and salary ranges for specialists and managers Analysis of salaries (internal and external trend) Setting tariff rates and salaries Correction of assessment Development of a procedure for establishing tariff rates and salaries for transfers and hiring positions and professions 6 Formalization of the remuneration system based on grades in the company Preparation and issuance of an order on the introduction of a new system of remuneration and development of a new regulation on the system of remuneration and labor rationing Transfer of employees to new salaries and tariffs Adjustment of employee remuneration TOTAL for the whole process, weeks Preparatory stage. The transition to a new wage system leads to a change in the wage fund, its size and structure. The HSE determined that the transition to the new wage system would result in an increase in the wage bill of 8 to 15 percent on average. After that, a list of all positions and professions is compiled on the basis of the current staffing table of PKF Stroymontazh LLC. Such type of personnel as top managers got into the grading system, for the category of specialists the difference in remuneration will be taken into account when setting the salary within the grade fork. As for the categories of workers, the grade of the profession will be set taking into account the category for this profession. Conduct job and job descriptions. All the necessary information is taken from the regulations for departments, departments and divisions, as well as job descriptions enterprise employees. For each position and profession, the following information is collected: general information (position title, date of preparation of the description, name of the structural unit; name of the head, etc.); duties, responsibilities and authorities; relationships with other employees and external organizations; performance standards and working conditions. Conducting an assessment of the positions of positions and professions. Positions are evaluated using the position content approach, i.e. Jobs are valued based on their value to the company. To assess the position, UOTiZ chose from a variety of factors the most significant for PKF Stroymontazh LLC: Error price; Working conditions; The need to search for non-standard approaches; The need to work with complex equipment; The volume of collected and processed information; The need to update knowledge; Intensity of internal interaction; Intensity of external interaction; Independence of decision-making; The number of subordinates. UOTiZ specialists carry out a preliminary assessment of the positions and professions of the company in the following order: Positions are evaluated on a scale basis, i.e. the position evaluation sheet is filled in by columns, a sample sheet is presented in accordance with table 4. Each position is evaluated according to the described level for each of the factors. All employees of PKF Stroymontazh LLC are divided into three categories - managers, specialists and workers. The relationship between the category of personnel and the factors related to it is shown in table 3.3. Table 3.3. Position evaluation scale
Managers (middle and line managers) Specialists Influence on the result The price of a mistake Working conditions Working with information and interaction Control Number of subordinates The assessed position is compared with already assessed positions for the considered factor; A sheet with preliminary assessments of positions is transferred to the head of the department for expert assessment; The position evaluation sheet with the expert evaluation of the head of the department is submitted to the position evaluation committee (hereinafter referred to as the CPC). The COP includes chief specialists and heads of departments in all areas of activity. The assessment is carried out without the participation of employees occupying these positions. In order to ensure greater accuracy in the assessment of positions, the specialists of the Department of Health and Safety and the COP have the right to invite experts. When evaluating the positions of middle managers, the head of the unit is an expert. When evaluating the positions of line managers, specialists, workers, the expert is the head of the unit or an employee to whom the head of the unit has delegated his authority (head of department, head of shop). Determining the grades of positions and professions based on position ratings includes a number of steps: Each assessment factor is assigned a weight that determines its importance relative to other factors in accordance with Table 6. Table 3.4. Weights of position evaluation factors
Factor name Weights of position evaluation factors, % Middle managers Line managers Specialists The price of a mistake Working conditions The need to look for non-standard approaches The need to work with complex equipment The volume of collected and processed information The need to update knowledge Intensity of internal interaction Intensity of external interaction Autonomy of decision-making Number of subordinates For each position, a grade score is determined as the sum of scores by factors, taking into account the weighting coefficient of each factor. The range of grade points values is determined in accordance with Table 3.5. Table 3.5. Table of correspondence of the grade score to the grade of the position and profession
Grade number of position and profession Range of grade points Middle and line managers Specialists Determination of grade for different categories of workers. The grade of positions of managers and specialists is determined in accordance with formula 1: GradeRiS = ∑(position assessment on scale 1* weight 1+ position assessment on scale 2* weight 2 + … + position assessment on scale N*weight N) (1) The grade of positions of workers is determined in accordance with the formula: GradRAB \u003d ∑ (occupation score on a scale of 1 * weight 1 + profession score on a scale of 2 * weight 2 + ... + profession score on a scale N * weight N) + grade (2) Establishment of tariff rates for workers and a range of salaries for managers and specialists, depending on the grade they occupy. Hourly wage rates for workers were determined depending on the length of the working week. The level of remuneration of managers, specialists and employees depends on the level of their competence. Differentiation of remuneration of employees within the range of grade salary is carried out in accordance with the procedure for setting salaries: three steps within the salary fork for specialists and employees; five steps within the salary fork from grades 4 to 15 for executives (line managers and middle managers); nine steps inside the salary fork from the 16th grade for executives (top managers and middle managers). The first (minimum) salary step is set for newly admitted employees to the organization within the salary fork of the corresponding grade. In the event of a permanent (temporary) transfer to another position, the employee is set the first (minimum) salary level within the salary range of the grade according to new position. When transferring within a unit to a new position during career growth, the employee is set the salary of a new grade one step higher than the current salary. Employees of the personnel movement and development department must make appropriate changes to the salary in the employee's employment contract in the form of an agreement to the employment contract. Formalization of the grading system at the enterprise. The introduction of a grading system entails changes in personnel documents. In this case, there is a change in organizational working conditions. The employer is obliged to notify the employee in writing no later than two months in advance about the change in salary or tariff rate. In addition to the organizational formalities of the grading system in the documents of the organization, it is required to introduce the system into the minds of the staff, show all its advantages and teach the heads of departments to work in this system. The introduction of the grading system at PKF Stroymontazh LLC should take place through the creation of a new wage system in the company, which should include: an order to introduce a grading system; regulation on the system of remuneration and labor rationing of employees on the basis of grades; the procedure for introducing a new position in the staff list; procedure for evaluation / re-evaluation of positions; measures to update the grading system Practice shows that the system of remuneration based on grades has the following advantages: helps to manage the payroll and makes the payroll system flexible; allows you to quickly analyze the structure of the wage fund, official salaries and track their dynamics; a convenient tool for determining the size of the base salary of a new position; allows you to track levels and departments where there are inconsistencies in payroll; solves the problem of calculating additional payments for work performed according to standards that are lower or higher than official ones; allows you to determine how much the company costs a position of any level; is effective way integration of various divisions of the company into a single structure; optimizes the distribution of labor resources The grading system increases the transparency of career prospects for employees and helps to attract the attention of potential candidates in the labor market. There are two options for how a worker can increase his tariff: by changing qualifications, by improving one's qualifications and obtaining a higher rank or changing one's profession to a more significant one for a company with a grade higher than the previous one; by changing working conditions as they become more hazardous. For specialists, there are also options for increasing their salary: due to a change in grade, when moving to another position, which belongs to a higher grade, involves more difficult work or with harmful conditions; by increasing the level within the grade, if the specialist has no disciplinary sanctions and has worked for at least 3 years. Thus, employees confirm their grade with their results, it becomes possible to have a flexible approach to assessing positions in accordance with the importance of the workplace for the company, and the composition of the team is stabilizing. The organization does not stand still, it develops, and the priorities set earlier can be changed. These changes should be reflected in the composition and number of labor evaluation factors. To keep the developed system of remuneration based on grades up to date, a regular “upgrade” of the system is required. To begin with, the frequency of monitoring is determined, usually the adequacy of the system is checked once a year: on the one hand, this allows you not to let important changes out of control both within the company and in the labor market, on the other hand, such a frequency will not allow you to change it beyond recognition . Adjustments can be either soft or hard. Soft changes in the grading system include a change in the weights of compensated factors. For example, it used to be important to focus on such a factor as “the content of labor”, but after a certain unification of activities, the emphasis may shift, for example, to “work experience”. Hard ways of adjusting the system usually include changing the number or content of the factors themselves, the scale of the severity of a particular factor. In this case, it is necessary to re-evaluate all positions and professions according to new factors. This is almost a complete overhaul of the system. There are situations when it is not necessary to revise the grade model as a whole. For example: it is required to revise the assignment of a separate position to the grade or determine the place of a new position in the system. In this case, the procedure for adjusting grades and situations that can be considered a signal about the need to make changes to the grading system are determined. As a rule, the following events lead to the correction of the model: The emergence of a new position, which must go through the same assessment procedure as all positions and professions in the company and assigned to one or another grade. Changes in the market value of individual specialists - which is associated with the opening of new competing companies in the region or a massive layoff of personnel, an excess or shortage of university graduates, etc. It is better to do this by introducing allowances, transferring employees to a contract, or revising the salary. You should keep a journal of adjustments or record all deviations from the accepted grading methodology. A well-built grading system has a long lifespan, but, as practice shows, it requires a complete review every 2-3 years. For PKF Stroymontazh LLC, the introduction of a payroll system based on grades will allow: optimize the wage fund and make this group of costs manageable; streamline wages and eliminate fragmentation in the distribution of the wage fund between departments; make a simple determination of the level of payment for new positions; increase the level of staff motivation and contribute to its consolidation; increase transparency of career prospects for employees, which helps to attract the attention of potential candidates in the labor market; tie a system of bonuses and distribution of social benefits among employees; take into account the complexity and working conditions when setting the salary or tariff rate for employees. As any project contains risks, the process of developing and implementing a grading system in an organization carries the following risks, for which management should be prepared: it requires large expenses for development and implementation; constant support of the system up to date is required; there is a danger of a subjective approach in the development and evaluation of grades; difficulty adapting to new system wages from staff Grading can significantly increase the motivation of employees. It is effective due to the variable approaches to the use of motivators, i.e. the same motivational factor is used in different ways. Grading not only allows you to optimally evaluate the position, set salaries, but also determines the place of this position in the organizational structure of management, indicates its importance, and gives a clear direction for further advancement. Along with the above, grading has other advantages: allows you to optimize the payroll, eliminate duplication of functions, remove unimportant positions from the staff list, adjust salaries in relation to the importance of positions, reduce the payroll by up to 10%, without negative consequences for the company, because there is a more rational use of funds; contributes to the creation of internal fairness in the remuneration system, which is achieved by developing or adjusting the permanent part of the salary, taking into account the value of the position and its impact on the company's performance; grading is a convenient tool that allows you to manage staff turnover. Reducing turnover, which may be one of the goals of grading, allows the company to save money on the selection and training of new employees. Many companies, on the contrary, when introducing a grading system, consciously go to the Received in the editorial increase in staff turnover, since grading provides a clear system for assessing and selecting personnel in accordance with the required competencies, and specialists who do not meet these requirements can be replaced. Grades also highlight strategically important positions, for which the stability of personnel is important, and insignificant positions, the frequent change of employees in which does not affect the activities of the organization. Thus, managers can manage personnel more rationally. The main disadvantage of grading is the rather high cost of implementing this system in an enterprise, as well as the difficulty in determining the expected financial return. At the same time, not only the initial costs for creating a grading system are high, but also for further maintenance of it. The introduction of a grading scheme as a tribute to fashion is inappropriate. Grading justifies itself, especially in large companies. In them, the personnel structure can be very fuzzy, and its optimization can lead to significant benefits in the future. In small companies, only a certain category of employees can be subjected to grading, for whom the grading system, due to the specifics of their activities, will be most effective. In any case, the introduction of grades is a revolutionary change that requires significant costs, no matter how progressive it may be. The organization must be internally ready for such reforms, and the management is convinced that it is grading that will optimize personnel costs 1. Vikhansky O.S. Strategic management. - M.: Unity, 2013. 2. Vikhansky O.S., Naumov A.I. Management: Textbook. - M.: "Gadariki", 2013 Gribov V.D., Gruzinov V.P. Enterprise economy. - M.: Finance and statistics, 2012. Ivanov I.N. Corporation management. - M.: Infra-M, 2013 Ivanova S.V. Motivation 100%: And where is his button. - M.: Alpina, 2014 Ivanovskaya L.V., Svistunov V.M. Providing a personnel management system. - M.: GAU, 2012. Ilyin E.P. Motivation and motives. - St. Petersburg: Peter, 2013 Kamushkin N.I. Fundamentals of management. - Minsk: New knowledge, 2012. Kashanina T.V. Corporate Law - M.: NORMA-INFRA - 2013. Kibanov A.Ya., Zakharov D.K. Formation of a personnel management system. - M.: GAU, 2013. Knysh M.I., Puchkov V.V., Tyutikov Yu.P. Strategic management of corporations. - St. Petersburg: "KultInformPress", 2010. D. Milkovich. The system of remuneration and methods of stimulating personnel. Ed. Top, 2009 Mazur I.I., Shapiro V.D., Olderogge N.G. etc. Corporate management. - M .: "Higher School", 2012. Masyutin S.A. Mechanisms corporate governance. - M.: "Finstatinform", 2013. Morozova Zh A. Salary. Taxes. M.: NalogInform, 2009. Mintzberg G. Structure in a fist: creation effective organization/ Per. With. eng. Ed. Yu.N. Kapturevsky. - St. Petersburg: Peter, 2012 Podoprigora M.G. Organizational behavior: a textbook for senior students and undergraduates. - Taganrog: TTI SFU Publishing House, 2012 Rudenko V.I. Management. A guide to preparing for exams. Rostov n/a: Phoenix, 2013 Z.P. Rumyantseva, N.A. Sagomatin, R.Z. Akberdin and others, management of the organization: a textbook. Moscow: Unity - Dana, 2008 Fritsevich A.S. Adoption management decisions in the organization // Economic Bulletin. - 2013. - No. 2 (12) Frolov S.S. Sociology of Organizations: Textbook. - M.: Gardariki, 2006 Staff motivation. Toolkit. - M.: Library of personnel technologies, 2013
2.1 General characteristics of the enterprise PKF Stroymontazh LLC
2.2 Analysis of the wage system on the example of the enterprise PKF Stroymontazh LLC
Conclusion
List of sources used
In modern educational and regulatory literature, it is given the following definition accounting:
Accounting is an ordered system of selection, registration and generalization of information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.
Thus, a modern accountant carries out extensive activities, including the reflection of business transactions in the accounts of accounting, planning and management decisions, control and auditing, review, evaluation and analysis of the economic activities of the organization.
One of the main activities of the accounting department of any organization is accounting for the wages of employees of the enterprise. This area of work of accounting is one of the most time-consuming and responsible, and rightfully occupies one of the central places in the entire accounting system at the enterprise.
This topic is relevant, because in the conditions of a market economy system, in accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy have been transferred directly to enterprises that independently establish the forms, systems and amounts of remuneration, material incentives for its results.
One of the main factors affecting labor productivity, and hence the result of economic activity in general, is wages.
The current labor legislation under the term "remuneration" understands not just the amount of wages set for the employee, but the whole system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements , local regulations and employment contracts (Article 129 of the Labor Code of the Russian Federation).
Salary - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.
The concept of “salary” has been filled with new content and covers all types of earnings (as well as various types of bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts of money accrued to employees in accordance with legislation for time not worked ( annual leave, public holidays, etc.).
Market relations have brought to life new sources of cash income in the form of amounts accrued payable on shares and members' contributions. labor collective in the property of the enterprise (dividends, interest).
Thus, the labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all organizational and legal forms is established by law.
The statutory legal form of regulation of labor relations, including in the field of remuneration of employees, is the collective agreement of the enterprise, which fixes all the conditions for remuneration that are within the competence of the enterprise.
The purpose of this work is to conduct a study of accounting for payroll calculations at a particular facility, analyze the existing systems and forms of remuneration, find out their shortcomings, and analyze the use of the payroll fund.
To achieve this goal, the following tasks must be completed. First, define the essence of wages. Secondly, to consider the existing forms and systems of remuneration, the procedure for calculating certain types of wages and how these forms and systems are applied at the surveyed facility, to consider the current bonus system. It is necessary to analyze the costs at this facility, determine the funds that exist at the enterprise and from which remuneration is paid for the work of employees. Thirdly, it is necessary to consider the accounting of deductions and deductions from the wages of employees, as well as their reflection in the accounts of accounting.
Accounting and analysis of wages rightfully occupies one of the central places in the entire accounting system at the enterprise.
This work is done on the example of the work of the Individual Entrepreneur "Levin".
1. Theoretical foundations for accounting for wages, forms and systems of wages
1.1 Essence and functions of wages
Remuneration of labor is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements and labor contracts.
In a market economy, enterprises are looking for new models of remuneration. Before constructing a mechanism for remuneration in the new conditions, it is necessary to determine what wages are, because many economists and practitioners persistently argue that instead of the concept of “salary”, the concept of “labor income” should be used.
The most important thing is not to look for new terminology, but to reveal in more detail the essence and properties of the 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.
Wages are distributed not only according to the quantity and quality of labor, but their size also depends on the actual labor contribution of the employee, on the final results of the economic activity of the enterprise.
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.
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 - this is the monetary expression of the value of the commodity "labor power" or "the transformed 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 value. work force.
The cost of labor has both qualitative and quantitative sides. The qualitative characteristic of the value of labor power lies in the fact that it expresses certain relations of production, namely, the sale by workers of their labor power and the purchase of it in order to increase profits. Quantitatively, the value of labor power is determined by the value of the means of subsistence needed to produce, develop, maintain, and perpetuate labor power.
In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piecework and hourly wages. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.
The purchase and sale of labor occurs under labor contracts (contracts), which are the main documents regulating labor relations between the employer and the employee.
Exist following features wages: distribution function, social function and stimulating (motivational) function.
The market economy eliminates the command distribution system, which consists in breaking the functions of production and distribution (enterprises create national wealth, the state distributes it). Distribution functions are transferred to the direct manufacturer or private owner of the enterprise. Only the owner has the right to independently dispose of the means of production and the results of labor. The adoption of laws on property, on entrepreneurship and others finally determined the fate of the previously centrally established mechanisms for the formation of wages. Under the new conditions, the decentralized form of distribution relations is guided by cost indicators, competition in the market and reflects the financial and market position of the enterprise.
With the transition to the market, wages become the main element in the reproduction of the labor force, and for the entrepreneur, the employer of the labor force, the social function of the labor force begins to play a completely equal role along with the stimulating one. The employee's budget should provide him with expenses not only for clothes and food, but also for the purchase of a house, apartment, payment for household services, and so on. There are two levels of ensuring the social orientation of wages. The first is regulated by the state. Its direct impact on the level of wages is expressed in the form of establishing a minimum guaranteed level of wages. The indirect impact is associated with the indexation of the cost characteristics of the standard of living depending on inflation and price increases. In this way, the state protects the labor income of the worker from the tendency, characteristic in some cases of a market economy, to save on labor costs. The second main level of implementation of the social function of wages is carried out directly at the enterprises. If wages are considered in terms of the income required to ensure the normal reproduction of only the worker himself, then the most common division of all personnel into groups according to the type and magnitude of the social costs for the reproduction of their labor force. In the general case, wages should be differentiated according to the complexity of the work and the qualifications of the workers. If, however, wages are considered as income necessary to ensure the normal reproduction of not only the worker, but also his family, then the wage mechanism will be built taking into account the level of consumption in the worker's family.
At the next stage, an analysis of the forms and systems of remuneration is carried out. It must begin with a comparative description of the forms and systems of remuneration, designed to be the basis substantiation of the expediency of their application . The analysis in this case is based on identifying the conditions that determine the use of piecework or time wages, based on accounting for the costs and results of labor, as well as the characteristics of equipment, technology, organization of production and labor, requirements for the quality of work, the need to combine personal and collective interests.
Since the expediency of choosing forms and systems of remuneration follows from compliance with the conditions for their application, the prevalence various forms and wage systems is a consequence of the peculiarities of the organization of labor and production. It can be determined either by the amount of funds spent on wages for each system, or on the basis of the results of sociological research.
It is also necessary to identify the feasibility of using a tariff-free option for organizing wages. If a tariff-free wage system is used at an enterprise, then its analysis reveals, first of all, the validity of establishing the qualification levels of employees. In addition, it is very important for tariff-free regulation to analyze the totality and degree of influence of indicators that reflect the contribution of a particular employee to the overall performance of the team.
It is advisable to complete the analysis of forms and systems of remuneration assessment of premium positions, operating in the enterprise.
All applied bonus systems must be cost-effective, i.e. the results from the implementation of the event must exceed the costs, which is also considered as an important aspect of the analysis.
The criterion of economic efficiency is the observance of the following inequalities:
E - P > 0 or > 1,
where E – the effect of the introduction of the bonus system;
P - the amount of the premium paid,
The effect can be expressed in different units, but when comparing it with the costs, i.e. with the premium, the result should be expressed in monetary terms:
where U D, U B are the achieved and basic levels of the bonus indicator, respectively, in units of the bonus indicator;
C i are the terms of the effect;
n is the number of terms of the effect.
The absolute (A D - A B) or relative change in the bonus indicator is adjusted to obtain money terms the effect obtained. With an absolute change in the bonus indicator - by the amount of the effect per unit of the bonus indicator - with a relative change - by the total effect obtained when introducing the bonus system -
When evaluating the effectiveness of the bonus system, it should be taken into account that the amount of the bonus in relation to the main salary should not be less than 10%, which is considered as psychological threshold. It is believed that otherwise the bonus will not be perceived by the employee as a form of incentive. In addition, the size of the bonus should be linked to the labor efforts of the employee necessary to achieve the appropriate level of performance of the bonus indicator. It is also necessary to take into account factors that do not depend on the labor efforts of the employee, but affect the magnitude of the effect achieved.
Individual conditions of remuneration and labor incentives are provided for in employment contracts(contracts) concluded with employees of the enterprise, therefore, it is necessary to analyze the relationship between the employment contract (contract) and the collective agreement of the enterprise, as well as compliance with the social security of the employee.
The implementation of all stages of the analysis of the organization of wages allows you to get a real picture of its state in the enterprise. For each of the aspects of the analysis, a deeper study can be performed using the appropriate set of tools, which depends on the goal and the availability of initial information. Only with a comprehensive approach to conducting research, the results of the analysis will have an effective impact on improving the organization of wages for workers, strengthening its stimulating effect, increasing production efficiency and competitiveness of the enterprise.
The organization of the remuneration of employees in VKM-Steel LLC is mainly carried out by two structural divisions: the Department of Organization of Labor and Wages (OOTiZ) and the Human Resources Department (OK), but none of them solves motivational problems. HSE and QA report directly to the Director of Social Affairs, who in turn reports to the Managing Director.
The Head of Human Resources is responsible for the following functions:
- - control over the organizational culture of the enterprise, that is, compliance with norms and values;
- - leading the work on staffing the enterprise with workers and employees of the required professions, specialties and qualifications;
- - familiarization of workers with the necessary documents when hiring with working conditions and its payment;
- - conclusion of employment contracts and interviews with employees who have applied for dismissal;
- - carrying out work to clarify and comply with the rules of internal labor legislation;
- - implementation of work on the selection, selection and placement of personnel based on an assessment of their qualifications, personal and business qualities;
- - conducting a systematic analysis personnel work at the enterprise, development of proposals for its improvement.
LLC "VKM-Stal" has the Regulations "On the payment and incentives for the work of managers, specialists and employees; main workers and auxiliary workers ”(for the main and auxiliary working positions, they are developed separately for each workshop). They were introduced in order to increase the motivation for the work of employees, ensure material interest in improving the qualitative and quantitative results of work, fulfill planned targets for the production of marketable products, reduce the cost of producing a unit of output (work, services), improve the quality of products, and make a profit.
Salary has been and remains one of the highest priority motivation factors. Consider how the payment and stimulation of the work of the personnel of the enterprise.
The wages of the main and auxiliary workers of the workshops are made according to the piecework - bonus and piecework - time wage system. The guarantee for remuneration is the minimum wage established in the Russian Federation.
The following wage systems are used at the VKM-Steel LLC enterprise: time-based - bonus and piece-rate - bonus.
The calculation of the basic wages (permanent part) of employees of VKM-Steel LLC is made according to table 2.6.
Remuneration of employees is made from a single wage fund, depending on the quantity and quality of labor expended. It is determined depending on the volume, complexity and degree of responsibility of the work performed, qualifications, the results of personal labor contribution and the quality of labor, as well as the results of the economic and financial and economic activities of the enterprise.
The salary of managers, specialists and employees includes, in addition to the official salary, the following payments from the payroll fund:
- - allowance for the coefficient of quality attitude to work;
- - a bonus for achieving certain performance indicators in accordance with the Regulations on bonuses.
Table 2.6 - The composition of the basic wages (permanent part) of employees of VKM-Stal LLC
|
Payment type |
Calculus Method |
|
Pieceworkers - by the name of the type of work and profession |
Piece rate multiplied by the amount of work performed (for the final good product accepted by the quality control department and handed over to the sales warehouse or other divisions) |
|
Time workers - by the size of the qualification category and the name of the profession |
Hourly rate multiplied by hours actually worked |
|
Managers, specialists and employees (RSiS) - according to the size of the official salary according to the staffing table |
Salary multiplied by actual hours worked |
The official salary is a guaranteed monetary reward for the employee for the performance of his assigned duties and is set according to the tariff scale, taking into account the complexity of the work, the qualifications of the employee, and the importance of the structural unit.
To strengthen the personal responsibility of employees for the quality of their work, the timely implementation of organizational and administrative documents of the enterprise, high performance discipline, additional material incentives are introduced - an allowance for the coefficient of quality attitude to work (KKT).
The bonus on the coefficient of quality attitude to work reflects the personal view of the immediate supervisor on the quality attitude to work of the employee who is under his command. The amount of the allowance for the CCP is determined from the official salary and depends on the assessment of the employee's work for the reporting month. The maximum allowance is 0.67 (Table 2.7).
Table 2.7 - Indicators for assessing the quality of work of managers, specialists and employees of VKM-Stal LLC
The assessment of the quality of work of employees is carried out by the head of the structural unit, and for directors in areas - by the managing director.
The enterprise records for each worker (a group of workers with collective responsibility) all cases of non-compliance with certain regulatory requirements for skill, performance of job duties, as well as cases of acceptance and non-acceptance effective solutions in emergency or critical situations.
As an additional incentive based on the results of the work of the structural unit for the reporting period, employees are awarded a bonus in terms of indicators and in amounts in accordance with the Regulations “On bonuses for managers, specialists and employees of LLC VKM-Steel” and the Regulations “On payment and incentives for the work of key workers and auxiliary workers ".
The planned maximum bonus at the enterprise is 50%. The bonus is accrued upon fulfillment of the main and additional bonus indicators.
The main indicator of bonuses for all structural divisions and managers of all levels is the indicator "Fulfillment of the plan for profit from sales of products", for the implementation of which a 20% bonus is charged.
The main indicator of bonuses for the main workers is the indicator "Fulfillment of production standards by 100%." The bonus indicators for the main workers are shown in Table 2.8.
Table 2.8 - Bonus indicators for the main and auxiliary workers of VKM-Stal LLC
|
Bonus rate |
||
|
For essential workers:
|
||
|
For auxiliary workers of various structural divisions: a) cleaner industrial premises, service premises, bathrooms; cloakroom attendant: timely and high-quality performance of tasks;
|
The basis for accruing bonuses to workers is the data of operational accounting, accounting and statistical reporting.
The amount of the premium may be reduced for: production of substandard products; non-compliance by workers technological process; failure to provide planned outputs of suitable products; non-fulfillment of plans and measures for nature protection; failure to take measures to strengthen order and discipline; exceeding the normative discharges of MPC; failure to comply with orders and orders of the administration; low culture of production; absenteeism, etc.
Additional payments to wages are also made at the VKM-Stal LLC enterprise. The surcharge for multi-shift work is set in the following amounts (for managers, specialists and employees):
- - when working in 2 shifts for each hour of work in the evening shift - 20% (10 rubles for main and auxiliary workers);
- - when working in 3 shifts for each hour of work in the evening shift - 20%; for each hour of work on the night shift - 40% (30 rubles for the main and auxiliary workers);
- - for daily duty - 20% for each hour of work at night (from 22:00 to 06:00 in the morning).
- - additional payment to employees for a temporarily absent employee is made in the amount of 25% of the official salary established for the combined position.
For JSC workers working in hazardous working conditions, additional payments to the tariff salary are established (table 2.9). These are workers of such professions as a steelmaker, a steelmaker's assistant, a machinist, a welder, a slinger, a crane operator, etc.
Table 2.9 - Additional payments to the workers of the enterprise LLC "VKM-Stal", working in hazardous working conditions
Surcharges for the intensity of labor for workers engaged in active labor on conveyors, production lines are set depending on the value of the indicator of the intensity factor of the worker at the workplace to the hourly tariff rates shown in Table 2.10.
Table 2.10 - Additional payments for the intensity of labor to the workers of VKM-Stal LLC
In order to stimulate staff, recognize the employee's personal labor contribution to the development of the enterprise, increase the interest of employees in achieving high final results, increase labor productivity, save material and energy resources and strengthen labor discipline, the enterprise has the following reward system, presented in table 2.11.
Table 2.11 - The system of rewarding employees of the enterprise LLC "VKM-Stal"
|
Amount, rub. |
||
|
Thanks Announcement |
||
|
Rewarding Honorary diploma enterprises |
||
|
Entering the Alley of Labor Glory of the enterprise |
||
|
Rewarding with a Certificate of Honor, gratitude from the Head of the Administration of the Proletarsky District of the Saransk Civil Defense |
||
|
Rewarding with a Certificate of Honor, gratitude from the Head of the Administration of the Saransk Civil Defense |
||
|
Rewarding with a Certificate of Honor, gratitude of the State Assembly of the Republic of Moldova |
||
|
Awarding of awards to the Head of the Republic of Moldova, the Government of the Republic of Moldova |
||
|
Assignment of departmental titles "Honorary Engineer", etc. |
||
|
Assignment of honorary titles of the Russian Federation |
||
|
Awarding with orders and medals of the Russian Federation |
||
In accordance with the current collective agreement, LLC VKM-Stal established payments presented in Table 2.12.
Table 2.12 - Payments and material assistance to employees of VKM-Stal LLC
|
Amount, rub. |
||
|
Payment of a one-time remuneration upon reaching retirement age |
||
|
Payment of a lump-sum benefit to relatives in the event of the death of an employee |
||
|
Payment of a one-time allowance to relatives in the event of the death of a pensioner whose last place of work was VKM-STAL LLC |
||
|
Payment of a one-time allowance to relatives in the event of the death of a WWII veteran |
||
|
Payment of a lump-sum benefit in the event of the death of close relatives |
||
|
Compensation for the cost of a voucher to the DOL for children of employees of the enterprise |
10% of the cost |
|
|
Security New Year's gifts employees' children |
||
|
Reimbursement of expenses to employees who underwent surgery if they have the relevant documents |
10% of the cost |
|
|
Payment of benefits to an employee who left the enterprise due to conscription and returned to the enterprise after service |
||
|
Reimbursement for hot meals |
40 rubles/day |
|
|
One-time financial assistance for marriage registration |
||
|
One-time financial assistance at the birth of a child |
For a more complete analysis of the remuneration system at the enterprise, it is necessary, in our opinion, to analyze the payroll fund (WFP) of VKM-Stal LLC for 2010-2012.
To analyze the composition and structure of the wage fund and its dynamics, we used data in comparable prices according to wage bills for 2010-2012. year.
Table 2.13 - Analysis of the composition, structure and dynamics of the payroll of VKM-Stal LLC
|
Index |
2012 deviation from 2010 in ud. weight, % |
Growth rate by 2010, % |
||||||
|
Amount, thousand rubles |
Amount, thousand rubles |
Amount, rub. |
||||||
|
1. Labor costs as part of the cost (production costs) |
||||||||
|
2. Payments from the profit remaining at the disposal of the enterprise |
||||||||
|
Total payroll |
Based on the data given in Table 2.13, it can be concluded that in the reporting year 2012, the organization's payroll structure was 99.65% represented by labor costs as part of the cost and 0.35% by payments from profit remaining at the disposal of the enterprise . The situation at the beginning of the study period was similar. There was a slight deviation in the share of labor costs in the cost of production - by 0.36% of a point and, accordingly, for payments from profit - by -0.36% of a point compared to 2012. Significant specific gravity in 2010, 2011 and 2045, the funds allocated for consumption were occupied by that part of them that is included in the cost price and is reimbursed in the proceeds from sales of products (99.29%; 99.48% and 99.65%). The analysis of the actual growth rates of wage bill items reflects an increase in labor costs as part of the cost by 5,930.3 thousand rubles. or 13.5%. A significant decrease in the actual growth rate is associated with a decrease in payments from profit in 2012, compared to 2010, by 55.7%. In general, the enterprise saw an increase in the amount of funds allocated for consumption (FZP) by 13.1%, which in absolute terms amounted to 5,790.9 thousand rubles. To a certain extent, the decrease in payments from profit by 55.7% was also a negative point, since the decrease in the actual growth rate is associated with the presence of a loss based on the results of the enterprise's economic activities in the period from 2010 to 2012.
In conclusion, it should be noted that the wage system at the VKM-Steel enterprise has a number of shortcomings.
Firstly, the basis of the wage system is the tariff scales organized on the basis of the ETCS. At the same time, the ETKS has not been reviewed for a long time and since its latest edition a lot has changed: the level of pay, the labor market, the list of professions and specialties, the value system of the wage worker, and so on.
Secondly, many workers do not understand the peculiarities of this wage system: what determines their personal earnings, the size of the bonus, how they are formed.
Thirdly, the applied bonus system is used mainly for the implementation of the power functions of the administration, and not as an incentive.
Fourthly, the level of remuneration at this enterprise is higher than at other enterprises in the city, but lower than in the republic as a whole.
0Faculty of Economics and Management
Department of personnel management, service and tourism
COURSE WORK
in the discipline "Human Resource Management"
Improving the system of remuneration of personnel (on the example of the company "OKO")
annotation
The theme of this course work is "Improving the system of remuneration of personnel." The work contains 48 pages, 10 tables, 2 graphics, 26 used sources.
The theoretical part contains information on the organization and regulation of remuneration systems, on the forms and traditional systems of remuneration, as well as on the motivation and stimulation of the organization's personnel.
In the second chapter of the work, an analysis of wages is carried out using the example of the OKO company, which includes the organizational and economic characteristics of the organization, the current situation of wages, the analysis of wages by employee categories and the main shortcomings of the current wage systems in the company.
Introduction
2 Analysis of the organization and regulation of wages on the example of the company "OKO"
3 Improving the company's remuneration system
3. 3 Calculation of the economic efficiency of the proposed measure
Conclusion
Annex A
Introduction
In a market economy, wages express the direct interest of employees, employers and the state, and have an economic and social purpose. The economic purpose of wages is to stimulate the development of production, to increase its efficiency. Its social purpose is to ensure the well-being of people in close connection with the growth of production efficiency and its expansion.
The current labor legislation considers the term "remuneration" not just as the amount of wages set for the employee, but also as the entire system of relations that are associated with ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective contracts, agreements, local regulations and employment contracts. Wages - one of the main means of interest of workers in the results of their labor, its productivity, increasing the volume of products, improving its quality.
Salary is a set of remuneration in cash or in kind that an employee receives for the work actually performed, as well as for those periods that are included in working hours. Wages, on the one hand, are the main source of income and improve the living standards of workers, and on the other hand, a means of material incentives for the growth of production efficiency. Since wages are the main source of income for workers, it is necessary to constantly improve the wage system so that it fully ensures the reproduction of the labor force, taking into account the conditions and results of work, stimulates the improvement of skills, productivity, product quality, rational use and saving of all types of resources. .
The labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all organizational and legal forms is established by law.
The administration of the company independently chooses and applies various systems of remuneration of employees. In this area of activity, the administration relies on its personnel department specialists or personnel managers, whose professional capabilities are often limited and do not meet modern requirements.
Often used forms of wage organization are ineffective, they provide little incentive for workers to work.
to the full extent of their capabilities, which may adversely affect the competitiveness of the organization.
This topic is relevant, because wages are one of the main factors in the socio-economic life of the country, the workforce and the individual.
This topic is reflected in the works of the following authors: K. S. Azizyan, N. A. Veshunova, L. A. Fomina, Yu. A. Babaev and others. The object of the study is the company "OKO", which specializes in the production and installation of plastic windows.
The purpose of this work is complex analysis problems of remuneration in the company and the proposal of effective ways to improve remuneration in the organization. In accordance with the goal, the following tasks are solved:
Determination of the essence of remuneration and the procedure for its formation;
The study of the elements of the organization of remuneration on the example of a company;
Consideration of the possibility of using other, modern wage systems:
Consideration of the effectiveness of the application of new forms and elements of remuneration.
1 Theoretical foundations of the wage system at the enterprise
1. 1 Basic principles of organization and regulation of wages
Remuneration of labor - a system of relations that are connected by ensuring the formation and implementation by the employer of payments to all employees for their work in accordance with laws, other legal acts, agreements, collective agreements, local regulations and labor contracts.
Wage is based on the price of labor as a factor of production, which is reduced to its ultimate performance. According to the theory of marginal productivity, a worker must produce a product that reimburses his wages, therefore, wages are directly dependent on the efficiency of workers' labor.
There are two forms of remuneration - monetary and non-monetary. The monetary form is the main one, because this is due to the role of money as a universal equivalent in the commodity-money relations of market entities.
Also, remuneration may be in kind or in the form of additional paid leave. If the enterprise does not have cash, then it can pay employees with manufactured products, which will be directly consumed by them, exchanged for other goods or sold. There is pay for free time. This form is aimed at stimulating high-quality and intensive work and allows the employee to use this time for recreation, additional income or study.
An important specificity is represented by the forms of remuneration for the labor of creative workers (literature, art, science), who are paid royalties for the works ordered by them - their creation, implementation and distribution through practical use or public performance in accordance with the current regulatory documents.
Wages are the amount of cash payments and the value of payment in kind for work performed under an employment contract (contract).
The main functions of wages:
1) reproductive;
2) measuring;
3) stimulating;
4) regulatory;
5) social.
The reproductive function provides the employee with such a volume of material goods and services at a level that is sufficient for the normal reproduction of the labor force and the increase of intellectual potential in accordance with changing technical and social factors production. From the point of view of the total costs of reproduction of the labor force, its cost includes such aspects of the life of an employee as the cost of meeting the needs for food, housing, education, medical care, etc., and must correspond to or exceed the cost of the "consumer basket".
Measuring function - an estimated indicator of the labor contribution of each employee and labor costs in the production of a product of labor. With the help of various elements of wages, labor costs of different quality and quantity are measured. The effectiveness of this function depends on the observance of the principle of wage differentiation.
The stimulating function is a material incentive for interest in labor and an increase in labor productivity and the quality of work. The implementation of this function is ensured by combining labor standards, tariff and bonus systems into specific wage systems that provide a change in the level of remuneration depending on the individual and collective results of the work of workers.
The regulatory function plays the role of balancing the interests of workers and employers. It regulates the demand for the products and services of the enterprise, as well as the labor force in the labor market. The basis for the implementation of the regulatory function is the differentiation of wages by groups of employees, according to the priority of activities or other distinctive features. Thus, a certain policy is developed to establish the level of wages for various categories of workers in specific production conditions.
The social function establishes differences in wage levels. This difference should be significant enough to ensure an interest in advanced training, as well as to differentiate the level of remuneration depending on the severity and responsibility of work. However, the level of such differentiation should be consistent with the concept of fairness in the level of wages between social groups, working both at the given enterprise, and in the given region.
Wages are the price of labor power, corresponding to the cost of commodities and services that ensure the reproduction of labor power, satisfying the physical and spiritual needs of the worker and his family members. Distinguish between nominal and real wages.
Under par salary refers to the amount of money that the worker receives for his work. By the value of nominal wages, one can judge the level of earnings, income, but not the level of consumption and well-being of a person. There are two types of nominal wages: accrued (total amount due) and paid (net of taxes).
Real wages - the amount of material goods and services that can be purchased for nominal wages at a given level of prices for goods and services. Real wages reflect the actual purchasing power of nominal wages. The relationship between these quantities is expressed by the formula:
Lv. h. n. = un. h. n. / Pack., where Ur. h. p. is the index of real wages; Un. h. n is the index of nominal wages; UP is the price index for goods and services.
In a market economy, wages reflect the main and immediate interest of employers, employees and the state as a whole.
One of the conditions for the effective organization of remuneration is to find a suitable mechanism for the implementation and observance of the necessary balance of interests of the said tripartite partnership.
The overall level of remuneration at the enterprise may depend on the following main factors:
1) the results of the economic activity of the enterprise, its profitability;
2) personnel policy of the enterprise;
3) the level of unemployment in the region and region;
4) state regulation of wages and activities of trade unions;
5) competition in the labor market, the state of supply and demand for workers of relevant specialties.
In conditions market relations the organization of wages at the enterprise is designed to provide a solution to two problems:
Guarantee remuneration to the employee in accordance with the results of his work and the cost of labor in the labor market;
To ensure that the employer achieves in the production process such a result that would allow him to recover costs and make a profit.
The organization of work is based on the following principles:
1 Implementation of wages depending on the quantity and quality;
2 Differentiation of wages depending on the qualifications of the employee and working conditions;
3 The maximum combination of individual and collective interest in the final results of labor;
4 Strengthening social protection, that is, a systematic increase in real wages;
5 Exceeding the growth rate of labor productivity over the growth rate of average wages;
6 Use by enterprises of various opportunities to earn money for wages;
7 Timeliness of remuneration;
8 Implementation of a unified state policy in the field of wage regulation .
The organization of remuneration is based on the use of four constituent elements:
1 Technical regulation of labor - the establishment of reasonable labor standards (norms of time, production, maintenance, service time, number of personnel) necessary for an objective quantitative assessment of labor costs for the performance of specific work. The norms are used in determining the amount of wages per unit of work.
2 The tariff system, consisting of tariff rates, tariff scales, tariff and qualification directories, official salaries for employees, additional payments and allowances to tariff wages, regional coefficients. The labor market, through the laws of supply and demand, has an impact, first of all, on the value of tariff rates and official salaries. Surcharges and allowances aim at a more complete assessment of the characteristics of labor - its severity, intensity, importance, work in adverse conditions, urgency, and others.
3 Forms and systems of remuneration that integrate the ways of using labor standards and the tariff system for calculating the wages of workers, taking into account the characteristics of their work.
4 The mechanism for the formation of the wage fund, which manifests itself in determining the source of funds and justifying the amount intended for wages and incentive payments.
The calculation of the normative wage fund at the enterprise is carried out by incremental and analytical methods. In the first case, they proceed from the basic fund and the increase in the volume of production; in the second - on the basis of the complexity of the production program.
In the analytical planning of the normative wage fund, two methods can be used: direct - calculation based on the norms of the wage intensity of products (services) and stages of work; indirect: calculation in proportion to the objective organizational and technical characteristics of the production unit.
The incentive fund, which is formed to stimulate the efficiency and profitability of the enterprise, is formed from the actual income received after deducting mandatory contributions to the regulatory wage funds on a residual basis, technical development, social development and the dividend fund.
The tariff system is traditionally the basis for organizing the wages of workers and is built depending on working conditions, qualifications of workers, forms of remuneration and the importance of this industry in the national economy.
The tariff system is a set of standards with the help of which the wages of workers of various categories are differentiated. With its help, under equal economic conditions, the unity of the measure of labor and its payment, equal pay for equal work, differentiation of the main part of wages depending on the factors that characterize the quality of work are ensured. Thus, his salary consists of the sum of estimates of his labor contribution and, to a small extent, depends on the final results of the work of the particular unit in which he works and the enterprise as a whole.
Let us consider in more detail the main elements of the tariff system. The Tariff and Qualification Guide is a regulatory document that is intended for the qualification of work, the assignment of qualification categories to workers, as well as for the preparation of programs for the training and advanced training of workers in the system of vocational education and directly in production. It contains the necessary qualification characteristics and requirements that apply to workers performing different in content, degree of complexity and accuracy, work profile, in relation to production skills, accumulated knowledge, and also taking into account the nature of the responsibility of the employee for the correct performance of work.
To ensure intersectoral unity in the conduct of work ratings, a Unified Tariff and Qualification Reference Book of Works and Professions of Workers (ETKS) has been developed, which retains the role of a regulatory document in matters of labor ratings. In addition, another 72 tariff-qualification guides have been developed for various industries and types of work, taking into account their industry specifics. In ETKS 6195 occupations of workers are charged. Based on these guides:
1) the name of the profession is established;
2) categories of work are determined or work is assigned to one or another group in terms of remuneration, depending on the complexity, nature and specific working conditions in which it is performed, as well as the qualifications required from employees;
3) a qualification category is assigned, on which the size of the wage rate of a worker depends;
4) curricula and programs for the training, retraining and advanced training of workers in all sectors of the economy are drawn up;
5) lists of jobs and professions are being developed for preferential pension provision, etc.
There are three sections in the tariff-qualification guide for each profession and category: “Work characteristics”, “Must know”, “Examples of work”. The characteristic indicates the complexity of the work, organizational and technical conditions of production, technological equipment, the required degree of independence in the performance of this type of work. The most typical examples of work for the corresponding tariff category for each specialty are given.
Since the decision to increase salaries, introduce (cancel) allowances for managers, specialists and employees is made as a result of certification at least once every three years, their job qualities are determined, first of all, based on the requirements of the qualification handbook.
The tariff rate (salary) expresses the absolute amount of wages various groups and categories of workers per unit of working time. The initial basis for determining the tariff rates by categories is the tariff rate of the 1st category, which determines the level of remuneration for the most simple work. With the help of tariff rates, intersectoral regulation of wages is carried out. It involves the establishment of increased tariff rates in the leading sectors of the economy. The highest rates are set for workers in the extractive industries, who determine scientific and technical progress. At non-state-owned enterprises, the value of tariff rates depends, first of all, on what financial condition enterprises and set by them independently. There are hourly, daily and monthly tariff rates. They are set for each qualification category.
Figure 1 - Formation of the tariff rate
The tariff category is a value that reflects the complexity of the work and the qualifications of the employee.
Qualification category - a value that shows the level vocational training worker.
Tariff scale - a set of tariff categories of work (professions, positions), which are determined depending on the complexity of the work and qualification characteristics workers with the help of tariff coefficients. The ratio of the hourly wage rate of the corresponding category to the hourly rate of the 1st category is called the tariff coefficient and shows how many times the level of payment for work (labor) of this category exceeds the level of payment for work of the 1st category. In this case, the tariff coefficient of the first category is assumed to be equal to one.
Table 1 - An example of a tariff scale
|
Tariff coefficient |
Tariff scales have the following characteristics: tariff scale range, number of digits, tariff coefficients, absolute and relative increase in tariff coefficients.
The number of wage categories in the most common grid of workers is 6, in the unified wage scale of employees of budgetary organizations - 18.
The absolute increase in tariff coefficients is the difference between tariff coefficients adjacent ranks. The relative increase of the coefficients is the ratio of the larger coefficient to the smaller one minus one, expressed as a percentage.
Table 2 - Types of tariff scales
The ratio of the extreme categories of the tariff scale is called its range. It establishes the ratio in the complexity and remuneration of workers of higher and lower qualifications.
District wage coefficients reflect the change in wages depending on the location of the enterprise and are a means of its inter-district regulation. The need for such regulation is explained by territorial differences in the level of retail prices for a significant part of consumer goods, differences in the material composition of consumption due to the natural and climatic features of the regions, as well as unequal rates of development of production and the relationship between the need for labor and the possibility of meeting it at the expense of local labor. resources in different areas. The regional coefficient is calculated to the wages of employees without restrictions on its maximum size. District coefficients do not form official salaries and new tariff rates.
Thus, remuneration is formed as the cost (price) of the labor force, ensuring the normal reproduction of the labor force, motivating employees to work effectively at their workplace. Its minimum level is regulated by the state, taking into account its economic development, by establishing: the amount of the minimum wage and the tariff rate of the 1st category; conditions for determining the part of the income of the enterprise directed to wages; terms and conditions of wages in budget organizations and institutions; indexing mechanism.
1.2 Forms and traditional wage systems
The necessary elements of the organization of wages are the forms and systems of remuneration that establish a relationship between the amount of earnings, the quality and quantity of labor, which determine a certain procedure for its calculation, depending on the organizational conditions of production and labor results.
Wage systems characterize the calculation of the relationship between the elements of wages: the tariff part, surcharges, allowances, bonuses.
According to the method of measuring the amount of labor, payment systems are classified:
On piecework (the amount of labor is measured by the amount of products manufactured by the employee or the work done);
Time-based (the amount of labor is measured by the amount of time worked by the employee);
Chord (the amount of labor is measured by a certain amount of work).
According to the forms of expression and evaluation of the results of labor, payment systems are divided into:
Collective (based on the assessment of collective work);
Individual (based on the assessment of the results of the work of each individual employee).
According to the number of indicators that are taken into account when assessing the labor contribution of employees, payment systems are divided into:
1) single-factor, or simple (simple piecework, simple time-based);
2) multifactorial, or bonuses (piece-rate bonus, lump-sum bonus, time-based bonus, piece-progressive and others).
According to the nature of the impact of the employee on the result of labor, payment systems are divided into direct and indirect.
Time wages are such wages in which wages are accrued to employees at the established tariff rate or salary for the time actually worked in production.
Based on the mechanism of payment, the time-based form stimulates, first of all, the improvement of the qualifications of workers and the strengthening of labor discipline.
Table 3 - Forms and systems of remuneration
The time-based form of remuneration is applied in such cases if:
The worker cannot have a direct influence on the increase in output, which is determined by the productivity of machines, apparatus or units;
There are no quantitative indicators of output, which are necessary to establish a piece rate;
At workplaces and sites where ensuring the high quality of products and work is the main indicator of work;
At jobs where accounting and rationing of labor are costly and economically inexpedient, as well as where the work of an employee is not amenable to precise rationing;
When performing equipment maintenance work, as well as on conveyor lines with a regulated rhythm.
A piecework form of remuneration is a form in which wages are charged to employees at predetermined rates for each unit of work performed or manufactured products.
Prices are calculated based on the tariff rate corresponding to the category of this type of work and established norm time (workout):
Ps \u003d Ts * Hvr,
where Рс - piece rate, r.; Тс - hourly (daily) tariff rate, rub.; Nvr - the norm of time.
Ps \u003d Ts / Nvyr,
where Рс - piece rate, r.; Тс - hourly (daily) tariff rate, rub.; Nvyr - production rate.
Piecework rates do not depend on when the assessed work was performed - in the afternoon, in the evening or at night, as well as on overtime work (there are special types of additional payments to take into account these factors of work). If labor standards or tariff rates change, then this leads to a recalculation of individual rates.
The piece-rate form of payment stimulates, first of all, the improvement of volumetric, quantitative indicators of work, therefore it is used in production areas with a predominance of manual or machine-manual labor. It is under these conditions that it is possible to take into account the quantity and quality of manufactured products, to ensure an increase in production volume and the validity of the established labor standards.
The piecework form of wages is most appropriate to apply when:
The presence of quantitative indicators of work that directly depend on the worker or their team;
Opportunities for workers to increase production or the amount of work performed;
Opportunities for accurate accounting of the quantity (volume) of work performed;
The need in this area to stimulate workers to further increase the production of products or the volume of work performed;
Application of reasonable labor standards;
The absence of a negative impact of piecework payment on the level of product (work) quality, the degree of compliance with technological safety requirements and regimes, the rational use of raw materials, energy and materials.
The piece-rate form of remuneration is divided into direct piece-work, piece-progressive, piece-bonus, piece-rate, indirect piece-work, depending on the method of accounting for output and the types of additional incentives used (bonuses, higher prices).
Depending on how the employee's earnings are determined - by individual or group performance indicators - each of the systems can be individual or collective.
With a direct individual piecework wage system, the worker's earnings can be determined by the formula:
3=Z P iqi,
where P i - price for i-th view products or work, r.; q i - the number of processed products of the i-th type.
Under a direct collective piecework system, the wages of workers can be determined in a similar way using the individual and collective piecework rates and the total output (work performed) by the team as a whole.
Payment at individual piece rates for the final results of the work of the team is used in cases where team work requires a strict division of labor of workers technologically interconnected. Individual piece rates are set for each profession, in the brigade, based on the tariff rates and the overall brigade production rate.
Collective piece rates are more commonly used in integrated teams where general workers work without a clearly defined division of labor on the principle of interchangeability.
Under the progressive piecework wage system, the worker's labor within the limits of the fulfillment of the norms is paid at direct piece rates, and when worked out in excess of these initial norms, at increased rates.
The main requirements for using the piece-rate progressive system should include the correct establishment of the initial base, the development of effective scales for raising prices, accurate accounting of output and the time actually worked by each worker.
Under the piece-bonus system, the worker-pieceworker or team of workers, in addition to earnings at direct piece rates, is paid a bonus for the fulfillment or overfulfillment of the established quantitative and qualitative indicators, which are provided for by the regulation on bonuses.
With a piecework wage system, the rate is set not for a single operation, but for the entire amount of work. The amount of piecework payment is determined on the basis of the current norms of time (production) and rates, and in their absence - on the basis of norms and rates for similar work. Usually, with lump-sum pay, workers are rewarded for reducing the deadlines for completing tasks, which enhances the stimulating role of this system in the growth of labor productivity.
Under the indirect piecework wage system, which is used primarily for the wages of auxiliary workers directly engaged in servicing the main workers, indirect piecework rates are determined.
The use of one or another form of remuneration depends on the conditions of production. In each specific case, the form of remuneration that best suits the organizational and technical conditions of production should be applied, and thereby contributes to improving results. labor activity.
The current trend of a steady reduction in the scope of the piecework form of wages (in its pure form) in the context of new technologies and market relations makes it necessary to use wage systems that are based on a time-based form with the necessary economic justification of working time according to the criteria of productivity, efficiency or profitability of labor, depending on the functions and work performed by the employee. At the same time, the tariff rate of wages for 1 standard hour of work of a certain degree of complexity in relation to various types of activities and categories of workers can be a single measure of the level of remuneration.
1. 3 Motivation and incentives for staff as part of the remuneration policy
Individualization of wages involves material remuneration of labor, compensation for the adverse effects of working conditions, attracting workers to areas with unfavorable working conditions, payment for additional labor results, economic evaluation improved labor.
There are such main directions of stimulation (motivation) of the work of employees of the organization:
1) wages according to the tariff, characterizing the assessment of the employee's contribution to the result of the organization's activities ( absolute value and the ratio with the level of payment of other employees of the enterprise).
2) a system of additional payments and allowances, which occupies an intermediate position between the tariff system and bonus payments. Surcharges and allowances most often characterize special conditions the work of a particular worker.
The amounts and terms of their payments are determined in collective agreements. A specific feature of incentive payments (additional payments and allowances) is that they compensate for the additional energy costs or workload of the employee during the working day.
All types of surcharges can be conditionally divided into the following groups:
Additional payments related to the special nature of the work performed (overtime work, work on holidays and weekends, shift method and itinerant character work);
Surcharges and allowances for working conditions that deviate from normal (difficult working conditions, intensity on the assembly line, work at night, underground, in emergency situations);
Additional payments and allowances for additional results of work (for combining professions, expanding service areas, leading a team, for professional excellence, achievement in work, urgent work).
3) a bonus system for employees. Bonuses are understood as the payment to employees of monetary amounts in excess of the basic earnings in order to encourage them to achieve certain results, fulfill obligations, and also to stimulate their further (obligations, results) increase. Thus, bonuses can be considered as a kind of stimulating additional payments and allowances.
4) systems of intra-company benefits for employees of the enterprise include:
Subsidizing and preferential meals, installing vending machines for hot drinks and snacks at the enterprise;
Reimbursement of expenses for payment of housing, housing and communal services;
Payment for training and advanced training;
Selling the company's products to its employees at a discount (10% or more);
Full or partial payment of expenses for the employee's travel to and from the place of work;
Providing your employees with interest-free or low-interest loans;
Granting the right to use the company's transport, providing housing;
payment sick leave above a certain level, health insurance of employees at the expense of the enterprise, provision of preferential vouchers to sanatoriums.
These measures make it possible to increase the social security of the company's employees and the labor motivation of their highly efficient activities.
5) intangible (non-economic benefits) and privileges for staff include:
Granting the right to a sliding, flexible work schedule;
Providing time off, increasing the duration of paid leave for certain achievements and success in work;
Early retirement and others.
The use of opportunities for providing additional free time, differentiation of holidays and redistribution of working time lead to a reduction in non-production time costs, an increase in the interest of personnel in improving product quality and, as a result, to a decrease in loss of working time.
6) moral encouragement of employees includes: promotion; career planning; any valuable gifts; honors and thanks.
The effectiveness of personnel management, which is manifested in the results achieved, depends on the degree of effectiveness of the measures taken, the most important role among which belongs to remuneration.
The process of determining the material remuneration of an employee should, on the one hand, take into account the activities of the employee, and on the other hand, motivate him to achieve the desired level of activity.
Personnel remuneration refers to all costs incurred by the employer on the basis of an employment agreement.
Although material reward plays a leading role in motivation, without taking into account other factors, it does not achieve its goals. It should be combined with socio-psychological and organizational-administrative factors: recognition of the team, participation in managerial decision-making, power, privileges, interesting work, promotion, comfortable working conditions, and more.
Material motivation is considered as a means of satisfying not only physiological needs, but also the need for security. The amount of remuneration can also be seen as a reflection of the degree of respect and position. If his growth reflects the merits of the employee, then this is an indicator of the high appreciation of the employee by management, prestige and special status. Some authors tend to consider reward as a means of satisfying the need for self-esteem. Reward is everything that a person considers valuable for himself. The concepts of value in people are specific, therefore, the assessments of remuneration in relation to its value are also different.
An inefficient remuneration system can cause dissatisfaction among employees and lead to negative consequences for the organization in the form of demotivation of employees, stagnation or decrease in productivity, high staff turnover, tension in relations between employees. Disgruntled employees may come into open conflict with the leaders of the organization, stop work, organize a strike, or leave the organization altogether.
An effective reward system increases the productivity of employees, directs their activities in the right direction for the organization.
All changes in the field of remuneration must be well thought out and properly prepared, as this is an extremely sensitive area that directly affects the material interests of employees, in which the cost of a mistake is extremely high. The value of rewards is to stimulate the behavior of employees, direct them to achieve their strategic goals and connect the material interests of employees with the strategic objectives of the organization.
This key setting defines the following objectives of the reward system:
1 Attracting staff to the organization. Organizations compete with each other in the labor market, seeking to attract the talent they need to achieve strategic goals. In this sense, the remuneration system should be competitive in relation to the category of employees that the organization requires.
2 Retaining employees in the organization. When the remuneration in an organization does not match what the labor market offers, employees may start to leave it. To avoid the loss of employees, for the professional training and development of which the organization has spent certain funds, managers must ensure the competitiveness of the remuneration system.
3 Stimulation of production behavior. Remuneration should orient employees to those actions that are necessary for the organization. Productivity, creativity, experience, dedication to the organization should be encouraged through a reward system.
4 Controlling labor costs. Since labor costs are the main cost item for most modern organizations, effective management them is essential to the overall success of the organization. A well-defined compensation system allows an organization to control labor costs while ensuring that the right people are available. Unreasonably high wage costs have led to the bankruptcy of many organizations.
5 Efficiency and simplicity. The remuneration system should be well understood by each employee of the organization (otherwise it may cause an inadequate response from the staff and lead to the wrong actions that it was intended to stimulate), and also not require significant material resources to ensure its functioning.
6 Compliance with legal requirements. In all countries, the remuneration of employees is to some extent regulated by state legislation, ignoring which can lead to judicial and administrative sanctions against the organization, which is associated with significant material and moral costs. The above goals of the remuneration system may come into conflict with each other (for example, cost control and attracting qualified personnel). The management of the organization must find the optimal ratio of the degrees of solving these problems (its own for each organization at each stage of its development). And at the moment of creating a new company, the task of minimizing labor costs, as a rule, is sacrificed to the task of attracting qualified personnel. During times of economic hardship, organizations often put off hiring new employees and focus on reducing payroll costs.
Thus, the main purpose of remuneration is to ensure the implementation of the strategic goals of the organization by attracting, retaining and stimulating staff.
Each organization uses its own system of remuneration of employees, reflecting the goals facing it, the management philosophy of its leaders, traditions, and also taking into account the resources at its disposal. In this regard, it is difficult to give universal recommendations on how to build this system. Only the management of the organization (sometimes with the help of professional help) can determine which methods of remuneration are most suitable for them. However, studies have shown that in organizations operating in a fairly stable external environment, traditional methods of remuneration are more effective, while in companies operating in conditions of high instability and unpredictability, non-traditional systems function more successfully. This statement is also true for internal organizational structures: in rigid hierarchical organizations, it is more efficient to use traditional ones; methods, and in organizations with a rapidly changing or blurred structure, non-traditional methods work better.
Practice has developed seven general rules material incentives for personnel based on the unity of material and moral incentives with the dominance of material:
Material incentive systems should be simple and understandable to every employee;
Systems must be flexible, allowing immediate rewards for every positive performance;
The amount of encouragement should be economically and psychologically justified (more and less; more often, but less);
Encouragement of personnel is important to organize according to indicators that are perceived by everyone as correct;
Incentive systems should form among employees a sense of the fairness of material rewards;
Incentive systems should help increase the interest of employees in improving not only individual work, but also work in “business relationships” with other employees;
Employees must see a clear relationship between the results of their work and the activities of the company (what employees' mistakes can lead to and what successes of each of them lead to).
The rules are used to design a system of material incentives for employees. It is very important to determine how many times (weekly, monthly, quarterly, twice or once a year) monetary remuneration, in addition to salary, will be paid, and in what amounts. The general scheme combines the payment of individual labor with the distribution of a percentage of the profits among workers in equal shares, making them interested in the success of the common cause. This combination creates material foundations identification of all employees with the goals of the organization.
Labor incentives are effective if the authorities are able to achieve and maintain the level of work for which they pay. The purpose of stimulation is not to encourage a person to work in general, but to encourage him to do better (more) of what is conditioned labor relations. This goal can be achieved only with a systematic approach and stimulation of labor.
The system of moral and material incentives for labor involves a set of measures aimed at increasing business activity workers and, as a result, an increase in the efficiency of labor and its quality. But at the same time, the employee must know what requirements are imposed on him, what remuneration he will receive if they are strictly observed, what sanctions will follow in case of their violation.
However, the line between controlled and motivated behavior is conditional and mobile, since an employee with a strong labor motivation has self-discipline, the habit of conscientiously fulfilling the requirements and treating them as well as his own standards of behavior.
The effectiveness of rewards depends not only on their type, but also on the timing and frequency. Thus, remuneration has almost no effect on employees if it deviates for a long time from the period of achievement. It is important to create such an atmosphere in the team in which any employee is sure that his remuneration will correspond to the efforts expended and the results achieved when compared with the results of other employees.
When designing material rewards, it is necessary to adhere to the following general provisions:
Encourage material workers to work hard in the organization;
To carry out bonuses or moral encouragement promptly enough so that the employee does not lose the connection between his additional contribution and the recognition received from the administration;
Pay not for efforts, but for results, mainly for those that affect profits;
If possible, pay in accordance with what the employee has achieved in his area of responsibility;
Pay more when the company is doing well, and reduce pay if the results are not good enough;
In order to retain the right employees in the organization, ensure the payment of a part of the amounts accrued in a given year in subsequent years, provided that the employee continues to work with the organization. He loses these amounts (in whole or in part) in the event of leaving;
To carry out material remuneration in the forms that are most acceptable and attractive to the employee.
These measures to increase labor motivation allow more efficient use of the labor potential of the enterprise and increase its competitiveness in the market.
2. Analysis of the organization and regulation of wages on the example of the company "OKO"
2. 1 Organizational and economic characteristics of the company
The OKO company was founded in 2007 in the city of Meleuz, Republic of Bashkortostan. Over the past years, she has gained a vast experience of impeccable and responsible service, which is expressed in many clients. The company provides an individual approach to each client, qualified advice, accurate calculation of the cost of the order, assistance in the correct choice of products.
The OKO company is a reliable, actively developing company engaged in the development, manufacture and installation of high-quality metal-plastic products using the elite, environmentally friendly, certified PROPLEX (Austria) profile, operating in accordance with the requirements of the European environmental program "Responsibility for Tomorrow".
The mission of the company is to provide the consumer with high-quality PVC windows that guarantee protection and comfort through the development and production of window systems, integrated supply of components and the provision of comprehensive professional service.
The main activities of the OKO company are currently:
Plastic windows and doors of the PROPLEX profile system;
Plastic windows and doors of the REHAU profile system (Germany);
Finishing of balconies and loggias;
Glazing of country houses;
Plastic sliding system Slidors (Russia);
Aluminum sliding system Provedal (Russia).
The company mainly uses the Proplex plastic profile, which is manufactured in Russia using Austrian technologies.
The Proplex plastic profile system is designed for the manufacture of doors and windows for any premises and is specially adapted to Russian operating conditions. The system meets all Russian requirements for thermal insulation, as well as all major international standards.
For the end user, the benefit of such a large product range is obvious. When ordering a window, the buyer gets the opportunity to choose exactly the system that meets his needs to the fullest extent and, of course, corresponds to his financial capabilities. There are also a number of advantages for the PVC structure manufacturer in using multiple PROPLEX systems. Firstly, it provides the opportunity to work in several consumer segments in order to offer a wider selection of products. Secondly, all PROPLEX profile systems are designed in such a way as to minimize the inconvenience that may be associated with the changeover of equipment when moving from one system to another.
The company always strives to provide only the best and high-quality products, taking into account all the requirements and wishes of customers.
The company uses a linear-functional management structure. Each division is headed by one leader, in whose hands all management functions are concentrated. He exercises sole control over the employees of the company subordinate to him. The orders he gives are binding on the lower levels. Each leader, in turn, reports to the director of the company. The structure of the OKO company consists of administrative and managerial personnel, production personnel, maintenance personnel and support personnel.
The staff of the company is 27 people: general director - 1 person, chief accountant - 1 person, accountant - 3 people, production manager - 1 person, marketer - 2 people, sales manager - 2 people, assembler - glazier - 5 people, installers - 5 people, supplier - 1 person, assistant - 2 people, driver - 2 people, cleaner - 2 people.
Figure 2 - Organizational structure of the company "OKO"
Responsibilities and functions of some employees of the enterprise:
CEO manages the financial and economic activities of the company, ensures the fulfillment of the tasks and functions assigned to him, organizes the work and effective interaction of all structural divisions of the company, ensures compliance with the law in the company's activities, organizes work to provide the company with qualified personnel, rational use of their professional knowledge, experience and skills , certification and training of employees, performs other executive and administrative duties on the operational and economic activities of the company.
Accountants are responsible for the formation of reliable and complete information about the company's activities and its property status, which is necessary for users of financial statements: managers, organizers, participants and owners of the company's property, as well as external ones: investors, creditors and other users of financial statements. The tasks of accountants also include providing information that is necessary for internal and external users of financial statements to monitor compliance with the law. Russian Federation when the company carries out business activities, the existence and movement of property and contracts, the use of material, labor and financial resources in relation to the approved norms, standards and estimates. In addition, such tasks include the elimination of negative results of the company's economic activity and ensuring its financial stability.
The production manager is directly subordinate to the general director. He is engaged in planning the technical improvement of the production process, organizes the work and prepares all the required resources for the implementation of the production process. The head of production also exercises full control over the process of implementation, delivery and documentation results of the company's production activities. Keeps records of production activities, consumption of materials, and prepares necessary documentation to report to higher management. Controls the quality of production.
The marketing manager reports directly to the CEO. This is a specialist who provides the most efficient work company "OKO", increases the return on its activities with the help of the entire marketing mix. The marketer is engaged in the development of plans for the promotion and sale of products, analysis target audience and the market, forecasting changes in supply and demand, organizing promotions, events, research, assortment formation, pricing.
The sales manager provides and promotes advertising services, concludes contracts, searches for new clients, accepts new orders, advises clients, fills out accounts in accordance with the requirements of the accounting department, concludes mutually beneficial transactions, performs individual official assignments of the immediate supervisor, complies with the labor regulations adopted in company.
The supplier belongs to the category of technical performers. He draws up documentation for received and sent goods, makes unscheduled purchases of materials, accompanies goods along the way, ensures their safety and facilitates their modern delivery, checks the condition of goods, determines the mode of their transportation, takes measures to improve the efficiency of exploitation of material resources by reducing the costs associated with their purchase, delivery and storage.
At the moment, the company operates in two areas: the production and installation of plastic windows and doors. Let's carry out a projected valuation of the company for 2013.
Available financial statements for 2011-2012 will be used here. The main line items of this reporting will be compared with the volume of sales. 2013 was chosen as the forecast period.
When predicting the parameter values, the following leading assumptions were made:
The sales growth rate will be 10%, given the favorable macroeconomic trends;
Due to the increase in energy prices and wages, the share of cost in the price will increase from 75% to 80%;
The correspondence between sales and working capital will remain about the same level as before;
The effective income tax rate will increase from 8% to 12%;
The level of administrative expenses will remain at the same level;
The level of depreciation will remain the same as before;
Due to the improvement of the economic situation in the country, the level of receivables will decrease by 6%;
Accounts payable due to an increase in sales and an increase in the company's profit will decrease by 8% (see table 2).
Table 4 - forecast of model parameters for 2013, %.
2. 2 The current position of remuneration in the company and the analysis of wages for certain categories of employees
The company has established remuneration for employees in accordance with the concluded contracts at the accepted tariff rates (official salaries) and the regulation on bonuses in the organization, if their qualifications correspond to the specific results of the work performed. This is carried out on the basis of the concluded collective agreement.
The employer guarantees employees wages not less than minimum size wages. It is also his duty to ensure the safety of the health and life of workers in the process of labor activity. He is responsible for this in accordance with the legislation of the Russian Federation.
The director of the organization undertakes, in the presence of funds, to provide such material assistance as:
Social payments at the birth of a child;
Payments for your own wedding and children's weddings;
Payments in connection with the death of family members and the provision of necessary transport.
Payment of wages in accordance with the concluded collective agreement is made in a timely manner, no later than the 25th day of the next month. In exceptional cases, individual employees may be given an unscheduled advance payment on account of wages, but not more than the amount of monthly earnings.
In accordance with labor law workers are given rest time. Additionally, rest time without pay is provided in such cases:
Seeing your own children into the army (no more than two days);
Wedding of children (no more than three days).
It also provides for leave without pay on the basis of a written application from the employee (Article 128 of the Labor Code of the Russian Federation):
Working old-age pensioners (no more than 14 calendar days per year);
Wives and parents of military personnel who died as a result of injury or injury received in the performance of duties in military service, as well as due to illness received in military service - no more than 14 calendar days);
In case of registration of marriage or birth of a child, death of relatives - up to 5 calendar days.
The organization maintains a time sheet to monitor compliance with the labor schedule and record working time. The time sheet regularly reflects the time each employee came to work and left work, the duration of his working time, as well as downtime, absences or lateness to work.
Accounting for the use of working time and attendance at work is carried out by the method of continuous registration, that is, all employees who come, are late and absent for any reason are noted.
Table 5 - Payroll by positions
|
Job title |
Number of staff units |
Official |
payable |
Average monthly salary, rub. |
|
CEO |
||||
|
Boss production |
||||
|
Marketer |
||||
|
Sales Manager |
||||
|
Accountant |
||||
|
glazier |
||||
|
Installers |
||||
|
Helpers |
||||
|
Supplier |
||||
|
Storekeeper |
||||
|
Cleaning woman |
||||
The table shows data for 2012. This company uses a system of remuneration based on official salaries. In general, the number of employees is 25 people, and the average monthly salary is about 13,880 rubles. Each employee receives a certain salary according to the position held. Additional cash, that is, in the form of bonuses and allowances, employees receive 20% of their own salary.
Table 6 - Wage fund for certain categories of employees "OKO"
|
workers |
Payroll fund, thousand rubles |
|||
|
Growth rate, % |
||||
|
CEO |
||||
|
Chief Accountant |
||||
|
Boss production |
||||
|
Marketer |
||||
|
Sales Manager |
||||
|
Accountant |
||||
|
Gatherer-glazier |
||||
|
Installers |
||||
|
Helpers |
||||
|
Supplier |
||||
|
Storekeeper |
||||
|
Cleaning woman |
||||
|
Total payroll |
||||
Based on these calculations, it can be concluded that marketers account for a large share of the average salary in the payroll. On average, salary growth for marketers between 2011 and 2012 was 17.1%. The salary of the general director increased by 12.1%, for the chief accountant - by 13%, for the head of production by 7%, for sales managers - by 8%, for accountants - by 10.9%, for assemblers-glaziers and installers - by 7.3%, for assistants - by 6.2%, for the supplier - by 7.7%, for storekeepers - by 7.8% and for cleaners - by 5.7% in 2012 compared to 2011. The entire average wage growth for all categories of workers in the period from 2011 to 2012 amounted to 9.2%.
The amount of salary for workers and employees is established using monthly official salaries. In the same way, employees are paid a bonus, that is, payments of monetary amounts in excess of the basic earnings. the main objective bonuses - encouraging the results achieved and success in work and stimulating employees for the successful completion of subsequent work. Also, employees of the organization are paid a bonus based on the final results of the enterprise. The bonus based on the results of all work for the year is paid when the results of production and financial activities are summed up. It is paid to all workers, depending on the contribution of each of them to the achievement of the company's goals and results, and is paid once a year.
The organization annually calculates the working time budget. The duration of working time is determined by the following formula: Trv = (Tk-Tv-Tprz-To-Tb-Tu-Tg-Tpr) x Psm-(Tkm + Tp + Ts), where Trv is the duration of working time;
Tk - the number of calendar days in a year;
TV - the number of days off in a year;
Tprz - quantity public holidays per year;
To - the duration of regular and additional holidays, days;
Tb - absence from work due to childbirth and illness, days;
Tu - duration of study holidays, days;
Tg - time to perform public and state duties, days;
Tpr - other absences permitted by law, days;
Psm - the duration of the work shift, hours;
Tkm - loss of working time due to the reduction of the length of the working day for nursing mothers, hours;
Tp - loss of working time due to the reduction in the length of the working day for adolescents, hours;
Тс - loss of working time due to a shortened working day on holidays, hours.
The calculation of the time budget for the year (with an 8-hour working week) is presented in the table.
Table 7 - Working time budget for the year
|
Nominal |
|||
|
Absenteeism |
|||
|
Including: |
|||
|
a) next and additional |
|||
|
b) illness and childbirth |
|||
|
c) study leave |
|||
|
e) other absences, allowed |
|||
|
Loss of working time during the working day for good reasons |
|||
|
Including: |
|||
|
a) breaks for feeding children |
|||
|
b) shortened working hours for teenagers |
|||
|
Planned Efficient Fund |
|||
|
working hours |
Table 8 - Planned and reporting time budgets for one worker
|
Planned year |
Reporting year |
||||
|
worker |
In % of working time |
||||
|
calendar fund |
|||||
|
Weekend |
|||||
|
Nominal Fund |
|||||
|
Absenteeism |
|||||
|
Including: |
|||||
|
a) sick |
|||||
|
b) another vacation |
|||||
|
c) maternity leave |
|||||
|
d) implementation of state and public duties |
|||||
|
e) student leave |
|||||
|
e) absenteeism respectful reasons |
|||||
|
Useful (real) fund of working time |
|||||
|
Breaks within the working day, hour |
|||||
|
Average working day, hour |
|||||
|
Working day budget for the year, hour |
|||||
2. 3 Disadvantages of existing wage systems in the organization
In the company, the existing wage systems are characterized by some shortcomings. One of the main drawbacks is that sometimes wages do not fully or even correspond to the final results of labor. Also, bonus payments do not always correspond to the results of the work performed. There are situations in the organization when the manager himself distributes bonuses and there is a possibility that the bonus depends on the subjectivity of the manager's assessment. The results of labor can be collective, and payment based on results can be individual. Therefore, the question arises before the organization, is it necessary that the results be individual or is it necessary to introduce collective wages?
In my opinion, if we separate the results of labor from the collective component, then there will be a loss of stability and collective unification. There are many examples when enterprises paid attention to private interests, and then tried to establish certain forms of associations. Almost all existing systems do not focus their attention on collective cooperation and in connection with this, there is a disunity of workers, or rather managers and managed. Therefore, another question arises: how to stimulate the growth of labor productivity and quality? What should be used for this? Modern economy It is characterized by the fact that wage systems that are based on profit sharing and income distribution are suitable for it. The advantages of a flexible wage system, called Profit Sharing, is that a profit share is determined in advance and a bonus fund is formed from it, from which employees will receive regular payments. The amount of profit is determined by the level of profit and the overall results of commercial and industrial activities. In some cases, such a system involves the payment of all or part in the form of shares. In the "Profit Sharing" system, bonuses are paid for the success and achievement of any specific results of the organization's production activities. Bonuses will be accrued in proportion to the salary, taking into account the labor and personal characteristics of the employee: the absence of absenteeism and lateness, work experience, rationalization activities, loyalty to the company, and so on. But this system also has a number of disadvantages. The amount of premiums will depend on many external factors that affect the amount of profit received by the company. These factors do not directly depend on the employees of the organization. When applying such a system, it must be taken into account that the increase in profits may depend on market factors and be of a short-term nature. And therefore, a company's profit margin will not always be the best basis for increasing wages. Under such a system, the company has the risk of incurring losses, because the company will be affected by many factors that cannot be controlled.
The income distribution system assumes that bonuses will depend on such indicators as the quality and economy of materials, labor productivity, and the reliability of the work performed. As a result, the employee will feel a close relationship between the profit margin and the results of his work.
The first system above has a positive impact on reducing staff turnover and attracting new employees. The second system mainly affects the stimulation of increasing quality, increasing productivity, and reducing possible costs. After analyzing this information, we see that the income sharing system has a greater advantage. It can be concluded that the shortcomings of the existing system are due to its individual characteristics. And if they are overcome, then the system itself will change radically.
3 Improving the system of remuneration in the company
3. 1 Stages of choosing the optimal wage system
Each firm prefers to choose a wage system that is based on its needs. There are some rules that will be useful to the company when choosing a remuneration system. And in order for the company "OKO" to develop actively and fruitfully, it is necessary to apply these basic methods. The remuneration system is usually chosen before the official activity of the organization has yet begun, but if the company is already officially operating, and the remuneration system that was established earlier is ineffective, then it can be changed.
There are the following main stages in choosing a wage system:
1 It is necessary to create a working group that will have to evaluate the effectiveness of wage systems for all categories of workers involved in the organization. This will help to avoid subjective opinion, in contrast to situations where one specialist is responsible for the assessment.
2 All personnel of the company must be divided into groups for which a remuneration system will be established. In this case, it is necessary to make a choice whether the organization will apply one system wages or it will be made by categories of workers, and different systems will be established for them. If the second option is chosen, then the employees of the organization will have to be divided into groups. In one group will fall those employees who show the same impact on the results of the company. You can also consider the staff not by groups, but by divisions and departments.
3 The area of responsibility for each group of employees is indicated. On the this stage the management of the company must decide on the question of what indicators each group of employees can be responsible for - for expenses, profits, revenues, and much more.
4 The company selects some acceptable pay systems for each group, depending on its area of responsibility. For example, employees may be responsible for the amount of income and revenue. This evaluates the use of the wage system as a bonus system or on a commission basis. If certain indicators are set for groups, then a system of remuneration with a bonus can be introduced upon reaching a certain level of the selected indicators.
5 It is necessary to assess the quality indicators for each of the selected wage systems. For example, how it will be more convenient for an accountant to calculate wages, and under what remuneration system it will be clear what the amount of payments to employees depends on.
6 Evaluate on a five-point scale the wage systems that were selected for each group of workers. Each of the remuneration systems will be analyzed in terms of its compliance with the sphere of influence, the specifics of work and quality indicators.
7 It is necessary to choose such wage systems that have received the maximum marks. If several systems score the same scores, then management must determine under which system personnel management will be most effective.
8 Wage systems, which will be chosen in the end, must be fixed in special documents: regulations, collective or labor agreements. Then you need to familiarize each employee with the remuneration system that is chosen for him.
Appendix A shows a table of advantages and disadvantages of existing pay systems to help you choose desired system for the organization.
3. 2 Main directions for improving the internal system of remuneration
Given all the shortcomings, it is necessary to determine the course of development in order to get out of the wage crisis. It is necessary to restore wages as a real, effectively operating economic category of a market economy.
The company's first priority is to bring real wages up to the cost of labor. Wage is not only an economic category, but also a social one, because it guarantees a person a certain social status. The cost of compensating for the price of labor power cannot but provide for social needs employee, except for the costs that reimburse the costs of food, clothing, housing, education, medical care. It can be concluded that in order to solve the issues of the level of minimum and average wages, it is necessary to focus on the minimum consumer budget, which is calculated differently for each category of workers and types of production.
In order to overcome the wage crisis, it is necessary to gradually eliminate the high differentiation in the field of labor for all categories of workers, as well as to restore an important function - stimulation of the labor force. Differentiation in wages is intensifying, and therefore it is necessary to find ways to establish and maintain rational proportions, respectively, of payment for complex and simple labor.
The systems in place at OKO should be designed to bring people together within the organization rather than separating them, and encourage collaboration rather than conflict between workers. In new wage systems, it is necessary to reduce the level of basic pay, which is determined by the length of service, and increase the amount of pay, which is proportional to the salary.
The focus of the entire company should be on productivity and product quality. It is necessary to create and define effective requirements for the organization of production: the tasks and responsibilities of each employee must be performed according to the deadline or ahead of schedule; product quality must come first; try to carry out all work at the lowest cost for the company; it is necessary to use the most modern and effective tools, methods and technologies. Personnel policy should contribute to the stability of personnel, opportunities for their further development, as well as a favorable socio-psychological climate in the team.
It is planned to introduce a system of material interest, which is built as a system of investing employees and is aimed at high efficiency objectively, according to the assessment criteria introduced by the organization and comparing costs and labor results. It is necessary to introduce an approach where wages take on the function of investment as a labor force, because investments are much wider than traditional wages, they are not limited to it and are not reduced to it. Their main source is final income. The system of material incentives for employees should focus on the level of qualification of the work performed, and not on the qualification that was obtained by diploma. Encouraging the creativity and initiative of employees should be presented as payment for "personal contribution" and "service to the organization." The company itself establishes a certain set of criteria by which the assessment of personal contribution and merits will be established. Merits and contributions mean the manifestation of the personal qualities of an employee, his workplace, evaluation of the results of its activities. Although payment for the personal contribution of an employee is in conflict with the collective nature of work, it can still be used to assess the qualifications of an employee, taking into account the overall contribution. Collectivism should be the principle of the formation of the encouragement of labor.
In the company "OKO" you can apply such a system of remuneration, which is called "floating salaries". It lies in the fact that the employees of the organization are set new salaries every month, and salaries for the next month are determined based on the results of the work of employees for the previous month. For example, for every percentage decrease or increase in labor productivity when performing certain tasks, the amount of salaries decreases or increases. Or salaries of employees are formed at the expense of actual profit.
One of the significant problems in the company is lateness, which violates labor discipline. And in order to avoid them, it is necessary to introduce a system of fines, which will reduce the percentage of lateness, violations of discipline and increase the efficiency of the company. The penalty system may include several methods.
1 Penalties - cash deduction, deprecation.
2 Practices.
3 Income report. In this case, in the presence of certain equipment, the time of arrival and departure for work is fixed. The disadvantage is that this method is very expensive and requires large financial investments.
4 "Board of Shame" - an information board on which lists of late workers are posted. This method will be effective only if the late worker considers this a problem. The main disadvantage of this method is that it can turn into an occasion for jokes with colleagues.
5 Conversation. Explanatory work of management with late subordinates, verbal warnings.
6 Reprimands and warnings.
7 Dismissal. An extreme method of influencing employees in the event that the above methods do not work.
3. 3 Calculation of the economic efficiency of the event
Let's calculate the expected economic efficiency for one of the proposed measures. Such an event is the introduction of a system of fines in the company. This measure will reduce the loss of working time due to the fault of employees.
Table 9 - Initial data for calculating economic efficiency
1) Definition of time savings:
Evr \u003d (Prv * Chokhv * Fvr) / 60,
Evr \u003d (59 * 10 * 165) / 60 \u003d 1622, 5 hours
2) Determination of savings in numbers:
Ech \u003d Eur / Fch,
Ech \u003d 1622, 5/1320 \u003d 1, 22 people.
3) Determination of changes in labor productivity of employees covered by the event:
Ppt \u003d (Ech * 100) / (chohv-Ech);
Ppt \u003d (1, 22 * 100) / (10-1, 22) \u003d 122 / 8, 78 \u003d 13.9%, that is, the labor productivity of workers covered by the event will increase by 13.9%
4) Determination of changes in labor productivity of employees, in general for the organization:
Ppt \u003d (Ech * 100) / (Chtotal-Ech);
Ppt=(1, 22*100)/(27-1, 22)= 122/25, 78=4, 73
5) Determination of the increase in production volume:
Ppr \u003d (Evr * 100) / (Fch * Chokhv);
Ppr \u003d (1622. 5 * 100) / (1320 * 10) \u003d 162250 / 13200 \u003d 12. 3%, that is, the volume of production will increase by 12. 3%.
6) Definition of wage savings:
Ez / p \u003d Ech * Fsr,
Ez / n \u003d 1, 22 * 1617, 12 \u003d 1972, 8864 rubles.
7) Determination of savings on deductions to off-budget funds: Evn. f. \u003d Ez / p * K,
Evn. f=1972, 8864*0, 36=710, 2391 rubles
8) Definition of savings from cost reduction:
Esn. seb. \u003d Ez / p + Evn. f
Esn. seb. = 1972, 8864 + 710, 2391 = 2683, 1255 rubles.
9) Determination of the annual economic effect:
Eg=Esn. seb. -En*Zed,
Eg=2683, 1255-0, 15*0=2683, 1255.
Thus, we can conclude that the option I proposed for improving the organization of wages (eliminating losses of working time due to the fault of the employee) is economically feasible, since the expected economic efficiency obtained by calculation is positive.
Conclusion
In the context of the transition to a market economy, organizations are looking for new models of remuneration that give scope for the development of personal material interest.
In the process of working on your term paper and when studying the literature on this issue, it turned out that wages are directly related to the labor market. Wages are the most important element of the income of an employee, a form of economic realization of the right of ownership to the resources of labor activity belonging to him.
The state has an indirect impact on the amount of remuneration, both for an individual employee and for the size of the wage fund of an organization through the tax system and the establishment of a minimum wage.
The nature of social labor is diverse and its results cannot be taken into account on the basis of any single criterion for determining the amount of remuneration to an employee. Therefore apply various ways establishing the dependence of the amount of wages on its result. The remuneration system is a way of measuring the amount of remuneration for work with its results or costs.
The system of remuneration on the example of the company in question is not ideal, and the infringement of the rights of employees does not give the effect of motivation and satisfaction of the need for remuneration for their own work.
The remuneration system should stimulate the increase in labor productivity and have a sufficient motivational effect. Wage growth should not outpace productivity growth.
The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of the team. In solving this problem, an important role is played by right choice and rational application of wage forms and systems.
Accounting for labor and its payment should ensure:
Labor productivity control; quantity and quality of labor; use of working time; wage fund;
Implementation of modern and correct payroll calculations;
Obtaining data on labor and its payment for planning and operational regulation;
Timely preparation of accounting and statistical reporting on labor and its payment.
The solution to the problem can only be the choice of a more suitable, modern remuneration system that takes into account the situation within the company.
In addition to wages, the organization provides its employees with various additional benefits. Today, benefits such as paid vacations, sick pay, health and life insurance, and pensions are integral part any permanent job. The perceived value of additional benefits depends on factors such as age, marital status, family size, etc. For example, people with large families tend to be very concerned about the amount of health care benefits and life insurance, older people about exit benefits. retirement, young workers - immediate cash. Research shows that rewards affect people's decisions about joining, absenteeism, how much they should produce, when and whether to leave the organization at all. Many studies have found that the number of absenteeism and employee turnover is directly related to satisfaction with the remuneration received.
To encourage employees in the company to even greater achievements, it is necessary to develop an effective system of additional rewards, for example:
1) payment of bonuses for the performance of especially important work;
2) the allocation of bonuses for achievements in labor;
3) increase in bonuses for the results of work;
4) increase in wages for length of service;
5) giving gratitude to the best employees;
6) holding informal events and meetings of the team to ensure the psychological situation in the team;
7) establishing an increase in the percentage of earnings when the employee reaches a certain amount of money in the total profit of the organization;
8) holding competitions among employees.
These measures are aimed at increasing the level of productivity, improving the quality of work and reducing their cost, meeting the production targets on time, observing work schedules, improving the organization of work, and stimulating employees to work.
List of sources used
1 Aleksandrova A. B. Salary for modern enterprise. - M.: Knizhny Mir, 2009. - 424 p.
2 Androsova L. A. Labor Economics: Textbook. - Penza: Penz. state unt, 2009. - 160 p.
3 Babaev B. D., Karyakin A. M., Terekhova N. R. Remuneration of labor at the enterprise: issues of theory and practice. - Ivanovo: Ivan. state energy un-t, 2011. - 266 p.
4 Bogatko A. N. Fundamentals economic analysis business entity. -M.: Finance and statistics, 2009.
5 Volgin N. A. Wages: production, social. sphere, state service. (Analysis, problems, solutions) / N. A. Volgin. - M.: Exam, 2011. - 222 p.
6 Vorobieva E. V. Salary subject to the requirements of tax authorities: Practical recommendations for an accountant. - M.: "AKDI Economics and Life", 2011. - 592 p.
7 Vyazgin V. A., Luchinkina L. Ya. Labor rationing: process approach // Researched in Russia. - 2008. - 23 p.
8 Genkin BM Economics and sociology of labor: a textbook for universities. - 5th ed., add. - M.: NORMA, 2009. - 416 p. - ISBN 5-89123-779-2
9 Gubanov S. The system of organization and encouragement of labor (experience of methodological development). //Economist. 2008. - No. 3.
10 Kibanov A. Ya., Ivanovskaya L. V., Batkaeva I. A. Economics and sociology of labor Grif MO RF M.: Infra-M, 2010. - 592 p.
11 Minin EB., Shcherbakov V. I. “Salary Questions and Answers”, Reference and methodological manual - Moscow: Profizd, 2009 - 160 p.;
12 Organization, regulation and remuneration of labor at the enterprise of the industry: Educational and methodological materials / Author-comp. S. A. Kordyukova. - M.: MIEMP, 2007. - 84 p.
13 Organization and wages at the enterprise: Reference manual / A. I. Rofe, A. M. Shunikov, N. V. Yasakova. - M.: Profizdat, 2010. - 144 p.
14 Organization of wages. Experience, problems, recommendations / L. F. Alekseenko, AN. Zaikin, V. G. Loktev and others; Ed. V. I. Matusevich - Minsk: Research Institute of Labor, 2009. - 400 p.
15 Panfilova N. Yu., Medvedeva Yu. N., Markov M. V. Album of visual aids in the discipline "Organization, regulation and remuneration of labor." - Yekaterinburg: GOU VPO USTU-UPI, 2005. - 75 p.
16 Pashuto V.P. Organization, rationing and wages at the enterprise: a training manual. - M.: KNORUS, 2005. - 320 p. - ISBN 5-85971119-0.
17 Politics of income and wages: Textbook / Ed. P. V. Savchenko and Yu. P. Kokina. Moscow: Lawyer, 2011
18 Posherstnik N. V., Meiksin M. S. Salary in modern conditions (12th ed.). - St. Petersburg: Gerd Publishing House, 2010. - 768 p. - ISBN 5-94125-049-5.
19 Salikova, N. M. Wage in the Russian Federation. Legal Research: Monograph. - Yekaterinburg: Publishing House of UrGUA, 208. - 364 p.
20 Sklyarenko V. K., V. N. Prudnikov. Enterprise Economics: Textbook / Ed. V. M. Prudnikova - Moscow. INFRA-M 2010.
21 Trenenkov E.M. “Organization of wages for workers and employees”, Manual for trade union activists - M .: Profizd, 2008 -176 p;
22 Shchadilova S. M. “Payroll at enterprises of all forms of ownership” practical guide. Novosibirsk - M.: 2008
24 Shestak O. N. Optimization of the use of funds for wages at enterprises. // Accounting and analysis, No. 11, 2008. - P. 43-45
25 Shepelenko ST. "Organization, regulation and remuneration of labor at the enterprise-M: ICC "Mart"";, Rostov n / D, 2010 -160 p.;
26 Yakovlev R. Wage reform is a long process. // Man and labor, No. 10, 2009. - S. 18-26
Annex A
Table 10 - Advantages and disadvantages of existing wage systems
|
Wage system |
Advantages |
Flaws |
|
|
Time |
Ease of payroll, ample pay rates and hours worked |
Salary does not depend on performance |
|
|
By the time premium |
Ease of calculation, when distributing bonuses, performance can be taken into account |
The size of bonuses does not always depend on the results of work. Bonuses are distributed by the manager, and therefore there is a possibility of subjective assessment |
|
|
piecework |
The amount of wages clearly depends on the amount of products produced, there is an obvious interest of employees in increasing labor productivity |
The quality of the products produced is not taken into account, but only the quantity |
|
|
premium |
For employees whose labor results can be assessed in physical terms |
The same as the piecework wage system. In addition, if premiums are set for product quality, the employee is interested in producing more products without compromising its quality. |
The same as the piecework wage system, provided that the bonuses are not related to the quality of the products produced |
|
Bonus |
For employees who directly affect the level of profit or income of the organization |
Employees have a direct interest in increasing the organization's revenue or profit |
Not always the growth of revenue and profit directly depends on the employee |
|
Pay for labor commission |
For employees who directly depend on the income of the organization |
The same as the bonus system of remuneration. The higher the income received, the higher the salary. The employee himself can approximately calculate his salary |
The same as the bonus system of remuneration |
|
Tariff-free |
For specialists working in a group and performing similar functions |
Group members are interested in raising salaries, which means that collective work becomes more efficient |
It is difficult to assess the contribution of each member of the group. There may be an "equalization" |
|
Group reward system |
For specialists working in a group united to carry out a specific project |
The same as the tariff-free wage system. Specialists will be more willing to participate in a new project and help each other to complete it as soon as possible |
Same as the tariff-free wage system |
|
Remuneration with bonuses for knowledge and competence |
For specialists whose work requires special knowledge, skills and a high level of professionalism |
Specialists are materially interested in professional development |
Competence and knowledge do not always coincide with effective work |
Loading...