Calculation of personnel requirements and wage fund of the enterprise. Planning of personnel requirements Method based on the use of data on labor process time

The planning process finds its logical conclusion in the plan. Plan called an official document that reflects:

¨ forecasts for the development of the organization and individual aspects of its activities (in this case¾ staff);

¨ intermediate and final tasks facing it;

¨ mechanisms for coordinating current activities and allocating resources;

¨ emergency plans.

Personnel plans:

¨ complement and specify other types of plans and programs;

¨ ensure their implementation by personnel of the required number and qualifications at acceptable costs;

¨ allow you to effectively organize the recruitment and promotion, professional training and development of employees;

¨ help reduce overall costs, etc.

It is customary to divide plans according to completion dates:

¨ on long-term(over 5 years), representing a set of goals;

¨ medium term(from one to 5 years), existing in the form of various types of programs;

¨ short-term(up to a year), in the form of budgets,network graphs and so on. A type of short-term plans are operational plans, drawn up for a period from one shift to one month.

Let us consider the contents of a number of plans forstaff and the procedure for their preparation using the example of a medium-term plan (for 2- 5 years) personnel requirements plan.

Its basis is investment, production, sales plans, research programs, etc. The task of personnel planning here is to ensure the implementation of such plans by the necessary performers.

The first stage of human resource planning is the analysis of information about them for the previous 5 years, which concerns:

¨ objective characteristics of personnel (age, gender, etc.);

¨ its structure (distribution by skill level, length of service in the organization);

¨ a list of tasks performed during the work process (what, when, why, where and how is done; who is responsible for people, material and financial resources; with whom interaction is carried out);

¨ requirements for performers (experience, skills, special training,capabilities , physical data);

¨ loss of time (for reasons);

¨ tasks performed during work;

¨ nature of employment (full or part-time, temporary or permanent);

¨ duration of working hours and rest;

¨ degree of mobility;

¨ succession plan;

¨ operating mode (single-shift or multi-shift);

¨ the amount of basic and additional wages, bonuses;

¨ social benefits;

¨ jobs (types, quantity, technical characteristics);

¨ physical, economic, social working conditions, etc.

Requirements for personnel information are:

¨ simplicity (minimum required data);

¨ clarity (use of tables, graphs);

¨ unambiguity (no ambiguities);

¨ internal, external and temporal comparability;

¨ accuracy, efficiency of delivery.

The second stage of the cyclepersonnel planning is forecasting various options for the development of human resources in the future (release, additional needs, structure, as well as supply in the labor market). It is based on the results of the analysis and assessment of the current personnel situation carried out at the first stage.

Personnel forecasts are developed primarily in the form of a set of quantitative (point or interval) and less often¾ quality indicators, as well as estimates of the likelihood of their achievement. In the simplest case, a forecast is a statement about the possibility or impossibility of a particular event.

In practice, several methods are usedforecasting . The simplest of them¾ extrapolation, or projection into the future. Its essence lies in the automatic transfer to it of personnel development trends that existed in the past, for example, the pace and direction of changes in its number and structure. However, this method is only suitable for stable, controlled conditions that should not change in the foreseeable period, and requires studying the situation for at least a decade. If the operating conditions of an organization are expected to be unstable, but cause-and-effect relationships between events are still visible, more complex methods based on mathematical models can be used for forecasting.

Both of these types of forecasting are the essence genetic approach to it, with the help of which, based on knowledge of the past, the current situation, the direction and pace of its change, one can draw an approximate picture of the future.

However, the future can be so uncertain that using a genetic approach may not provide reliable results. In this case, the method is used expert assessments. It is based on a comparison of specialist opinions about the prospects for personnel development and its main characteristics. This allows you to draw an approximate picture of the situation.

The method of expert assessments forms the basis normative approach to forecasting. Unlike the genetic approach, within the framework of which the future is derived step by step from the past, the normative approach allows you to immediately draw a ready-made picture of it, starting from which you can find the path along which you need to move towards it.

Let us give as an example the ability of a company to forecast certain aspects of its personnel situation:

Forecasts are supplemented by certain assumptions that the situation will develop this way and not otherwise, and assumptions fill the gap left by forecasts. When there is not enough material for conclusions, assumptions are used as an independent personnel planning tool.

A detailed description of sequential events, with a certain degree of probability leading to the predicted state of the control object or the possible consequences of the choice made, is called script. Multivariate forecasts involve drawing up several scenarios (optimistic¾ hoping for favorable conditions; realistic, based on normal, average conditions; pessimistic, suggesting that things could go very badly for the organization). The presence of three scenario options sets the framework within which deviations in the strategy are acceptable, based on a realistic scenario. In addition, multiple options create the basis for creative discussions that allow you to improve the script itself.

Actually planning personnel requirements includes determining:

1. Place and time of occurrence of personnel shortages (to identify them by department, the personnel service can send special questionnaires there).

2. Amounts of demand (gross and net) for labor resources:

¨ regulatory (when creating an enterprise or implementing organizational changes);

¨ current (to compensate for deviations from the norm);

¨ promising.

In this case, the need is considered in threeaspects :

¨ quantitative (where, how much);

¨ qualitative (in whom¾ specialties, qualification groups);

¨ temporary (when).

When determining staffing needs, the first thing to determine is:

¨ is this work needed at all;

¨ whether additional employees are actually required to carry it out;

¨ Is it possible to satisfy the need for them through the redistribution of workers, their internal relocation, temporary transfer, consolidation of functions, etc.

3. Possible options for meeting this need (for example, release, redistribution, advanced training).

4. The best alternatives .

5. List of additional activities.

The need for personnel is divided into general (total) and additional. General requirement equal to the number of workers required to solve the problems laid down in the plans and programs of the company, and is predicted based on their analysis.

The total need is determined according to the following scheme:

1. Staff positions, total:

¨ occupied positions;

¨ newly recruited personnel (after training, after the army, etc.).

Current need or surplus of labor.

2. The need to replace workers due to:

¨ with retirement;

¨ conscription into the army;

¨ averagefluidity ;

¨ average mortality rate.

The need for replacement in the future due to natural causes.

3. The need for personnel in connection with the expansion of activities.

4. The need for personnel in connection with the improvement of activities.

5. Release of personnel due to layoffspositions .

General need or surplus of personnel.

Additional need represents the difference between the total demand and the future forecast number of personnel at the beginning of the period by department, specialty, position, etc. It takes into account the development of the organization under the influenceNTR , an increase in the scale of its activities, the need to replace practitioners, fill vacancies, and natural attrition. The calculation takes place both for the planning period as a whole and quarterly, since the listed processes are carried out unevenly.

Separately, it is necessary to take into account the need for workers of a new profile.

In addition, the operational need for personnel is determined, which comes from:

¨ from the production program;

¨ production standards;

¨ planned growthlabor productivity ;

¨ work structures.

The following general methods for determining personnel requirements are distinguished:

The need for specialists is calculated in terms of:

¨ total size;

¨ level of education;

¨ certain specialties.

This makes it possible:

¨ determine the regulatory need for specialists;

¨ assess the level of provision with them;

¨ determine the level of specialist utilization;

¨ resolve issues related to the selection, placement and retraining of personnel;

When calculating number of piece workers taken into account:

¨ labor intensity ;

¨ working time fund;

¨ level of compliance with standards.

When calculating number of temporary workers taken into account:

¨ service standards;

¨ population norms;

¨ difficulty of tasks;

¨ working time fund.

Need in employees in practice, it is determined by two methods: nomenclature and saturation.

Nomenclature method based on the organization’s activity plans, staffing, structure of management units, number and nomenclature of positions to be filled by specialists.

The nomenclature of positions reflects the level of qualifications and profile of specialists who should occupy these positions according tostaffing table .

The staffing table presents the general structure and number of employee positions required to carry out planned management work. The staffing table is a specific type of personnel plan.

It is signed by the deputy head of the organization (head of the structural unit) and approved by the first person; contains information about the names of positions, the number of employees of the corresponding categories (staffing units) for each of them, about official salaries and allowances to them.

Thus, the latter specifies the quantitative characteristics of the personnel, and the nomenclature¾ high quality. On this basis, it is possible to determine the need for specialists in the context of their individual groups for the planning period.

At the first stage of drawing up the staffing table, they usually start from existing occupied and vacant positions, and at the next stage they analyze their need and optimize the composition and structurepersonnel .

The staffing table might look like this:

Changes to the staffing table are made by order of the head of the organization.

But the staffing-nomenclature method is labor-intensive, and its accuracy depends on the correctness of the staffing table and nomenclature of positions, the availability of basic standards for the workload of a specialist, which may be outdated.

In the absence of detailed information about personnel (separately for differentcategories of workers ) the need for specialists is determined on the basis of the saturation coefficient, showing their normative ratio determined by experts with the total number of personnel, the cost of fixed capital, production volume, etc.:

Need for specialists=
= Average number of employees´ The normative need for saturation with specialists.

The method has the same disadvantages as the previous one, since it is based on the staffing table.

The additional need for specialists is calculated using the following formulas:

Where T ¾ calculation time period (in years);

U ¾ natural loss of specialists per year (%);

D ¾ the number of specialist positions to be filled at the beginning of the period;

H ¾ annual increase in the number of specialist positions.

3. General need´ Staff attrition rate.

When calculating additional needs, the absenteeism rate is taken into account:

Based on the additional need for personnel, measures are planned to attract, redistribute,adaptation , release. If it is impossible to implement them, adjustments are made to production, investment and other plans.

In addition to the shortage, there may be an excess of personnel¾ negative net need . An excess of personnel leads to a decrease in interest in work, deterioration of prospects for career growth, and overexpenditure of the wage fund. In this regard, the task of staff reduction arises. It is carried out taking into account changes in gross demand¾ outflow (retirement, transition to disability, conscription into the army, being on maternity leave, going to study) and gain (return of people to their places).

When determining the need for personnel, existing and upcoming jobs, upcoming organizational changes, a program of technical transformations, a plan for filling regular positions, compliance with the number andpersonnel structures real needs of the organization (it can be quantitative, qualitative, organizational and legal).

When planning personnel, it is advisable to determine its relative savings.

1. By reducing labor intensity:

2. By reducing lost working time:

3. Through the introduction of measures to improve production:

The third stage of the personnel planning cycle is to develop specific plans and programs:

¨ attracting, releasing, effectively using, promoting personnel, filling key staff positions;

¨ onboarding, onboarding, career and development; training and advanced training of personnel; actions on the labor market;

¨ organization of professional training, retraining, advanced training;

¨ improvements working conditions ;

¨ development of remuneration systems, social benefits, benefits;

¨ increases in wages and other payments;

¨ financing of relevant events, etc.

To self-monitor your acquired knowledge, complete training tasks
from a set of objects to the current paragraph ..

Categories of workers	Number of persons	Salary (thousand rubles)	Costs per year
1. Director
2. Accountant
3. Administrator
4. Waiters
5. Bartender
6. Chef
7. Wardrobekeeper
8. Security Guard
9. Support workers

The unified social tax (contributions to extra-budgetary funds) is accrued at the established rate from the personnel payroll fund.

The working time fund is determined according to the worksheet - calendar.

Table 12

Calculation of the cost of services (thousand rubles)

Organizational plan.

This section of the business plan reveals the organizational and legal form of the enterprise. The organizational structure of enterprise management is substantiated (linear, functional, staff matrix).

Organizational management structure of Progress LLC

Rice. 9. Organizational management structure of Progress LLC

In addition, this section also covers the following issues:

What specialists will be required, the distribution of their duties and responsibilities;

Forms of remuneration and methods of incentives.

The efficiency of an enterprise depends significantly on the organizational form chosen to manage it. Therefore, the organizational structure of management must correspond to the specific management object (enterprise), its goals and conditions.

One of the indicators for assessing the effectiveness of the organizational structure is the integrated performance indicator.

Cef. = 1- Zu*Kup, Where

Zu - management costs per one employee of the management apparatus;

Kup - the share of the number of management employees in the total number of personnel;

F1 - capital productivity (volume of sold services and products per unit of fixed and working capital)

F2 - capital-labor ratio (cost of fixed and working capital per employee).

The main requirement for managing small enterprises in market conditions is to ensure its adaptability (adaptability and flexibility) to changing business conditions.

Since there are no direct indicators of the effectiveness of the organizational management structure, indirect criteria are used, such as the costs of maintaining this management structure and their share in the total production costs of the enterprise, its simplicity (number of levels, size of the structure, number of departments and communication channels, costs of maintaining the apparatus management, etc.). It is known that the more numerous the connections, the greater the number of control levels, the lower the efficiency of the control system.

A linear-functional enterprise management system is the most effective for small businesses.

Financial plan.

This section of the business plan considers the issues of financial support for the company’s activities and the most effective use of available funds based on an assessment of current financial information and forecasts for the sale of services in subsequent periods.

In this section of the business plan, the following calculations are performed:

· distribution of net profit;

· cash balance;

· income and expenses of the enterprise;

· financial plan of the company;

· calculation (graph) of the break-even point.

· forecast balance of assets and liabilities of the enterprise.

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Personnel requirement planning

Planning of the company's needs for personnel necessary to fulfill the production plan and sales of products is carried out in the labor and personnel plan (Figure 6.1).

Figure 1 Structure of the labor and personnel plan

The meaning and role of the company’s labor and personnel plan are determined by the following points:

Personnel costs constitute a significant part of the enterprise’s costs and determine the selling price of products and their competitiveness;

The company's personnel are the most important production factor. It depends on him how effectively the means and objects of labor are used at the enterprise, how successfully the enterprise as a whole operates. Therefore, each enterprise must develop and implement a personnel policy that serves as the initial basis for personnel planning;

Currently, the collective and investment nature of labor is increasing. This is expressed in the development and implementation at the enterprise of a significant number of different innovative projects in which a large number of employees are involved. The effectiveness of these projects largely depends on how coordinated the efforts of the implementers are, which can only be ensured on a systematic basis.

The purpose of developing a labor and personnel plan is to determine the rational (economically justified) need of the company for personnel and ensure its effective use in the planned period of time.

The main tasks that are solved in the labor planning process include the following:

Creation of a healthy and efficient workforce capable of achieving the goals outlined in the tactical plan;

Formation of an optimal gender, age and qualification structure of the company’s workforce;

Training, retraining and advanced training of company personnel;

Improving labor organization;

Labor stimulation;

Creation of favorable working and rest conditions for personnel;

Increasing productivity and quality of work;

Ensuring an optimal balance between the number of personnel, wages and labor productivity in the planned period;

Personnel rotation (hiring, dismissal, transfer to another job);

Optimization of funds for staff maintenance, etc.

The labor planning process is an integral part of tactical planning. Personnel planning is the most difficult. This is due to the fact that each member of the company’s workforce has his own potential labor capabilities, character traits, and in this regard he is unique. Consequently, the workforce as an object of tactical planning does not represent the sum of the company’s employees, but is characterized by a synergistic effect, which is extremely difficult to evaluate.

According to the structure of the tactical plan, personnel planning covers labor planning and compensation planning. For this purpose, three sections are distinguished in the labor and personnel plan: labor plan; staffing plan and salary plan.

In the labor and headcount plan of the company, labor productivity indicators are calculated; the complexity of manufacturing a unit of product and the planned volume of product output, the number of employees in the context of various categories of personnel, the planned amount of costs for maintaining the personnel of the company and its structural divisions, the number of released (dismissed) and hired workers are determined; measures are planned to improve the organization of labor, training, retraining and advanced training of personnel, the formation and preparation of initial data for planning the wage fund and wage fund, the average salary of the company's employees, etc.

The labor and personnel plan is associated with the main sections of the tactical plan: the production and sales plan; norms and regulations; innovation plan; cost plan; financial plan; economic efficiency of production; fund plan, etc.

The labor and personnel plan is developed on the basis of the production and sales plan, since the number of personnel is directly related to the volume of products produced and services provided. At the same time, the need for personnel depends on the degree of validity of the norms and standards applied at the enterprise for time, service, number, controllability and efficiency, which is reflected in the corresponding section of the tactical plan.

The financial plan and the fund plan characterize the economic opportunities and performance of business activities, determine the amount of funds allocated for wages, and influence the amount of costs for maintaining the company’s personnel. In turn, the amount of personnel costs affects the level of company costs and is reflected in the cost plan.

The company's innovation plan contains measures to improve the organization of labor, as well as other innovations (innovations) directly or indirectly related to a decrease or increase in the number of personnel and the costs of maintaining them in the planned period. Based on this section of the tactical plan, requirements for the qualification and professional level of the company’s personnel are formed based on planned changes in equipment, technology, organization of production, labor and management.

In accordance with these requirements, a personnel development plan is drawn up in the labor and personnel plan, which sets tasks for hiring new employees, laying off or transferring workers to another job, training, retraining and upgrading the qualifications of company personnel. Taking into account the personnel development plan and the tactical goals of the company, the functions, powers and responsibilities of the company’s structural divisions, production and organizational structure are clarified, a new staffing table is drawn up, and other restructuring measures are planned. In the process of personnel development planning, a personnel reserve of employees is formed for promotion to higher positions (the company's personnel register). The main goal of personnel development planning is to increase the efficiency of using the company's labor potential.

The technological process of labor and headcount planning is a sequence of interrelated procedures that have a certain set of initial data, an algorithm for calculating indicators and a finished result; during the planning process the following planned calculations are performed:

The implementation of the labor and headcount plan for the previous period is analyzed;

Planned indicators of labor productivity are calculated;

The standard labor intensity of manufacturing a unit of production, work and commodity output is determined;

The planned balance of working time for one employee is calculated;

The need for personnel, its planned structure and movement are calculated;

Personnel development is planned.

2. Labor productivity planning

When drawing up labor plans, special attention should be paid to identifying and using existing reserves for increasing labor productivity and minimizing the need for additional labor resources.

When planning to increase labor productivity, absolute indicators are used that characterize the level of labor productivity, and relative ones that determine the dynamics of its growth. To assess the level of labor productivity in planned calculations, three methods are used: natural (conditionally natural); labor and cost. In this case, two indicators are most often used: production and labor intensity.

Output (B) is calculated using the following formula:

where OP is the volume of production, calculated in natural (conditionally natural), cost or labor indicators for sold, gross, net (conditionally net) products for a certain period of time (year, quarter, month, day); ZT - labor costs for a given volume of production.

In planning practice, the most frequently used indicators are annual, monthly, daily and hourly output, calculated based on marketable products in value terms.

Annual (monthly) output is calculated by dividing the planned volume of production by the planned average number of industrial production personnel for the planned period (year, month). To carry out analysis and more accurate calculations of labor productivity, when planning innovative activities, the output per worker and one production worker can be calculated. Annual (monthly) output characterizes the use of working time for a year or month.

Daily output is calculated by dividing the intended volume of production in the planned period (year, quarter, month) by the number of man-days that must be worked by industrial production personnel in a given planning period. It characterizes the efficiency of using the working day.

Hourly output is determined by dividing the volume of production by the planned total time fund of industrial production personnel. It characterizes hourly labor efficiency.

In intra-company planning, especially in industry, labor intensity indicators are widely used.

Labor intensity (T) is calculated using the formula

Calculation of the planned labor intensity of manufacturing a product (unit, product release) is carried out in three stages:

Analysis of the level and structure of the actual labor intensity of products in the base and reporting periods in order to identify reserves for its reduction;

Determining a possible reduction in the labor intensity of manufacturing products in the planning period, taking into account factors and sources of labor cost savings identified during the analysis process;

Calculation of the planned level and structure of labor intensity for manufacturing a unit of product (work) and the planned commodity output.

I. The first stage of labor intensity planning is to analyze its level and structure in the base and reporting periods. In the process of such analysis, it is necessary to identify all the main factors that influenced the level and structure of labor costs in the base period.

The analysis is carried out in the following areas.

1. Study of the organization and maintenance of workplaces in all structural divisions of the company. Organization and maintenance of workplaces includes: provision of workplaces with energy, raw materials, materials, semi-finished products, tools and devices; adjustment, readjustment and repair of equipment; product quality control; sanitary and hygienic conditions for workers.

2. Division and cooperation of labor. This direction involves analyzing the effectiveness of constructing labor processes according to functional, professional and qualification criteria. The criterion for the effectiveness of such division is the reduction of total labor costs.

3. Efficiency of work techniques and methods. This direction involves analyzing the effectiveness of dividing the production process into operations, techniques, movements and micro-movements, which is the object of labor regulation.

A quantitative indicator of the progressiveness of the applied techniques and methods of work is the volume of implementation of technically sound standards.

4. Work motivation. Analyzing the effectiveness of the system of material and moral incentives in a company is a relatively independent problem. At this stage, it is important to identify how exceeding production and service standards is stimulated, the introduction of technically sound standards, and the impact of exceeding standards on the quality of products and work. Improving the incentive system is an important reserve for reducing labor intensity. Indicators that can be used to evaluate the effectiveness of the incentive system are the employee turnover rate, average wages, the share of payments from the consumption fund in the average employee’s wages, the number of absenteeism, the amount of lost working time, etc.

5. Personnel qualifications. The qualifications of personnel are characterized by many parameters: the average level of workers, length of service at a given enterprise, the share of personnel with higher and secondary specialized education in the number of teaching staff, the amount of costs for training and advanced training of personnel in the costs of the enterprise, etc.

6. Working conditions.

7. Labor discipline.

II. At the second stage of labor intensity planning, its possible reduction in the planning period is determined. Particular attention should be paid to that part of the reserves that can be realized without major investments, for example, by reducing downtime and waste of working time, due to improved planning and coordination of business processes. Then all the activities of the technical and organizational development plan are analyzed. For each activity, factors and sources of labor cost savings are written out from economic efficiency calculations. Taking into account the time of implementation of measures, a possible reduction in labor intensity in the planning period is determined.

The basis for planning to reduce labor intensity is technological labor intensity, since the main types of labor intensity are usually calculated relative to its value. The calculation of a possible reduction in technological labor intensity is carried out in the context of the main technical and economic factors adopted when calculating labor productivity.

III. At the third stage, the planned labor intensity of manufacturing one product and commercial output is determined. The calculation is carried out in the following sequence:

1 . The planned technological complexity of the product is calculated;

2. Planned maintenance labor intensity and production labor intensity are calculated;

3. The planned labor intensity of commodity output is determined;

4. The final indicators of the labor intensity of products for the company as a whole are determined.

In the practice of intra-company planning, the following methods of labor productivity planning are used:

Adjustments to basic labor productivity taking into account its changes in the planned year due to technical and economic factors;

Direct counting based on the labor intensity of the production program;

Enlarged methods.

Each of them has its own accuracy and scope. Thus, planning methods based on technical and economic factors and labor intensity have high accuracy and validity of the planned indicators, but they are more labor intensive in calculations. Therefore, they are used at the stage of final drawing up the plan and when planning individual innovative projects and activities.

At the stage of pre-planning preparation, integrated methods of labor productivity planning have become widespread, for example, based on economic and mathematical models or existing dynamics (extrapolation). These methods have low implementation complexity and are characterized by relatively low calculation accuracy. Therefore, in preliminary calculations they are quite effective.

3. Calculation of personnel requirements

When calculating the personnel needs of an enterprise, it is necessary to ensure the most rational use of labor resources, the optimal ratio of different categories of personnel, and the maximum possible release of workers to use them to develop new types of activities.

Calculation of personnel requirements must be made by category of employees. Currently, the following classification of personnel is adopted in planning.

All employees of the enterprise are divided into two groups:

* industrial production personnel (main activity personnel);

* personnel of non-industrial organizations on the balance sheet of the company (personnel of non-core activities).

The number of industrial production personnel includes workers:

Main and auxiliary workshops;

Ancillary industries: logging, peat mining, quarries, container shops, printing house workers, etc.;

Servicing electrical and heating networks, substations;

Transport workshops, primarily serving production;

Those engaged in loading and unloading operations, including customer service;

Research, design, and technological organizations on the balance sheet of the company;

Laboratories;

Engaged in the production and adjustment of experimental samples of new products, commissioning work, etc.

The industrial production personnel (IPP) includes the following categories of workers:

Workers (main and auxiliary);

Employees (managers, specialists and technical performers);

Students;

Fire protection workers;

Service staff.

Non-industrial personnel include employees employed in institutions and organizations that are on the balance sheet of the enterprise, but do not produce products, work related to the main activity: employees of housing and communal services, medical and sanitary institutions, educational institutions, departments for major repairs of buildings and structures , employed in subsidiary and agricultural enterprises.

The total planned number of employees is determined as the sum of the number of industrial production personnel and personnel employed in non-industrial farms and organizations of the company.

When planning the number of employees of a company, one should distinguish between attendance, payroll and average payroll.

The turnout number is determined when planning the number of workers. It represents the number of workers who must be at work every day to ensure normal production.

The payroll includes the total number of all employees of the company (permanent, seasonal, temporary), including employees actually working, on business trips, on vacation, absent from work due to government duties and illness, as well as with the permission of the administration who committed absenteeism, etc.

The following employees are not included in the payroll:

Performing work under concluded civil law contracts (including contract agreements), hired to perform one-time work;

Recruited part-time from other companies;

Involved for work under special contracts with government organizations for the provision of labor;

Unemployed people employed in public works;

Temporarily assigned to work at another enterprise, if their wages are not maintained at their main place of work;

Sent by the company to study at higher and secondary specialized educational institutions without work, receiving a scholarship at the expense of the company;

Young professionals on leave after graduation;

Those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the employer, as well as employees dismissed for absenteeism. They are excluded from the payroll from the first day of absence from work.

The roster changes constantly throughout the year. Therefore, when planning, headcount indicators are determined by the average number. When determining the average payroll number, the sum of the payroll number of personnel for all calendar days is taken into account. It is determined by dividing the sum of the payroll for all days of the month by the total number of calendar days in the month. The average payroll number for a quarter is determined by summing the average monthly number of employees for all months of the enterprise’s operation in the quarter and dividing the resulting amount by three.

To bring the turnout number (Chya) to the average payroll number (Chss) in planned calculations, a special coefficient (Kss) is used, which characterizes the ratio of the turnout and average payroll number in the reporting period or the ratio of the nominal working time to the useful one in the planning period:

Heart rate = HR-KSS.

The basis for calculating the planned number of production workers is the planned volume of production, the growth of labor productivity, the labor intensity of manufacturing one product and commodity (gross) output, as well as the useful fund of working time. Depending on the composition of the source data, the following methods of headcount planning are distinguished:

* method of adjusting the base number;

* based on the labor intensity of the production program;

* based on labor productivity.

The headcount planning method by adjusting the base number of employees is enlarged and is used at the stages of pre-planning work. It is relatively simple, has insignificant complexity of planned calculations, and requires a small amount of information. However, the accuracy of the calculations is low. The use of this method is justified in enterprises with homogeneous production, for example in the light and food industries, in the mining industries, etc. Using the method of adjusting the base number, you can determine the planned number of employees in the enterprise as a whole, in the context of structural divisions and various categories of employees.

At those enterprises where labor productivity is used in planned calculations (output per employee of industrial production personnel), the planned number can be determined on the basis of production volumes of commodity, gross, net products at the enterprise's wholesale prices and planned output per employee.

The conditions for using this method are similar to the method of headcount planning by adjusting the base number.

For more accurate calculations of the number of employees of a company, a method based on the labor intensity of the production program should be used. In this case, the number is determined by dividing the labor intensity of the production program by the useful working time of one employee.

The number of main production workers is determined by dividing the technological labor intensity of the production program by the useful working time of one worker. The number of main production workers can also be determined using a more aggregated calculation based on data on the volume of production and production standards.

The number of auxiliary workers is calculated by the number of jobs or by dividing the labor intensity of service by the useful working time of one worker.

The total number of PPP is calculated by summing the number of main and auxiliary workers, management staff and other categories of PPP.

Planning funds for wages

1. Goals, objectives and technology for planning labor costs

Planning funds for wages is the most important element of the mechanism for stimulating the work of enterprise employees. The amount of funds allocated for wages determines the level of workers' wages, which, in turn, creates interest in the work and its results.

The purpose of planning funds for wages is to determine the optimal size of the wage fund based on the planned performance of the company’s economic activities. In the process of achieving this goal, the following tasks are solved:

Selection of forms and systems of remuneration that are most consistent with the strategy and tactics of the company’s development;

Determination of the standard value of labor costs included in the cost of production;

Calculation of the amount of net profit allocated to pay for labor;

Calculation of average wages of company employees;

Determining and maintaining at the planned level the relationship between wages, productivity and capital-labor ratio;

Calculation of taxes and deductions established depending on the size of the wage fund;

Ensuring the participation of the enterprise’s employees in the capital and profits received as a result of economic activities, etc.

The remuneration planning mechanism should ensure the solution of the following tasks:

Reproduction of labor force;

Creating incentives to increase the quantity and quality of labor in the planning period;

Ensuring the growth of average wages and quality of life of enterprise employees;

Ensuring a rational balance in the remuneration of workers of various categories;

Reducing staff turnover.

Figure 3 shows the algorithm for planning funds for wages, which consists of six blocks of planned calculations.

Figure 3 Algorithm for planning funds for wages

The wage fund, according to current regulatory materials, includes not only the wage fund (standardized part), attributable to the costs of the enterprise, but also payments from social protection funds and net profit remaining at the disposal of the company. Therefore, planning funds for wages consists of calculating the wage fund (WF), calculating payments from the consumption fund, which is formed from net profit, as well as calculating social payments (benefits for families raising children, temporary disability benefits, the cost of health vouchers and so on.). The largest share in the composition of funds allocated for wages is occupied by payroll, which is included in the cost of production. Therefore, the requirements for its justification are the most stringent.

2. Payroll planning

In the process of planning the wage fund, it is necessary to solve the following tasks:

Select forms and systems of wages that best correspond to the objectives of the strategic and tactical plan;

Select methods for determining the planned wage fund;

When determining total labor costs, in addition to the costs of hourly wages and monthly salary, it is also necessary to take into account:

Payment of annual leave, sick leave and study leave, which reduce the number of effective working days;

Social security costs, fringe benefits and socio-cultural costs that increase out-of-pocket labor costs;

Lifting allowances, daily allowances and similar out-of-pocket expenses associated with the hiring and use of labor, etc.

Currently, labor standards and the tariff system no longer determine the procedure for calculating wages. They represent only the basis for setting wages. For their practical use, a clear algorithm for the dependence of wages on labor standards, on the elements of the tariff system and on indicators characterizing the quantity and quality of labor expended is necessary. This dependence is determined by the forms and systems of remuneration - the elements through which the connection between remuneration and its quantitative and qualitative results is carried out. There are two forms of remuneration - time-based and piece-rate. When choosing a form of remuneration, one should take into account the characteristics of equipment, technology, organization of production and labor, requirements for the quality of work, and the need to combine personal and collective interests. Thus, it is better to use the piecework form if production depends mainly on the employee, i.e. manual, mechanized-manual and mechanized work; if there is a need to interest an employee in increasing the quantity of products produced.

The piecework form of remuneration allows you to set the amount of an employee’s salary depending on the volume of work performed, which can be measured in the number of operations, products, etc., and the amount of wages per unit of production (prices).

Based on the piecework form of wages, the following systems have been developed: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, piecework. In addition, if the work of workers is organized in a collective (team) form with payment according to a single order, then a collective piece-rate wage system is used.

The direct piecework system makes it possible to establish a direct proportional relationship between a worker’s earnings and his output.

The most widespread is the piecework-bonus wage system, which makes it possible to implement the incentive function to a greater extent, since in addition to the tariff wage it provides a bonus for meeting established bonus indicators. Such indicators can be: increased labor productivity, saving material resources, improving product quality, etc. labor personnel planning needs

The indirect piecework system is used to determine the earnings of auxiliary workers.

The piece-rate wage system in the lump-bonus version, which is, as a rule, a collective form of payment, is used when it is necessary to strengthen the material interest of workers in reducing the time required for completing a specific amount of work and putting an object into operation. For this purpose, a wage fund is established for the entire volume of work. The workers are paid an advance on a monthly basis, and the final payment is made after the delivery of the facility (completing the established amount of work). The bonus is usually paid for high-quality work and delivery of the project no later than the deadline specified in the contract.

Collective (team) wage system. The organization of labor provides for the specific organization of production, planning, rationing and remuneration. The most effective from the point of view of material interest and obtaining the best production performance indicators is considered to be the calculation of wages on the basis of a single work order based on the final results of the team’s work or on the number of manufactured planned accounting units of products assigned to the team. If wages are paid according to a piece-rate bonus system, then to calculate wages, a comprehensive piece rate is calculated for one planning accounting unit.

Distribution of earned funds between team members can be carried out using the following methods:

1. Traditional method - based on time worked and qualifications (tariff rate corresponding to the category of worker).

2. Using the labor participation coefficient (LPC), which is a generalized quantitative assessment of the personal contribution of each employee to the final results of the team’s work.

In many enterprises whose activity is the provision of various types of services, the so-called “labor remuneration rate” has become widespread. For workers directly providing services, the rate can be set as a fixed percentage of the amount of payments received by the enterprise from its counterparties as a result of work performed by a specific contractor.

The use of various forms of wages requires compliance with a number of conditions, which are differentiated and depend on many circumstances. Conditions that provide for the advisability of using piecework wages are:

Availability of quantitative indicators of output or work that correctly reflect the employee’s labor costs;

The presence of workers with a real opportunity to increase production or the amount of work against the established norm in real technical and organizational production conditions;

The need to stimulate the growth of product output, increase the volume of work and reduce the number of workers by intensifying the labor of workers;

The possibility and economic feasibility of developing labor standards and accounting for employee output;

The absence of a negative impact of piecework payment on the level of product (work) quality, the degree of compliance with technological regimes and safety requirements, the rational use of raw materials, materials and energy.

If the above conditions are absent, then it is recommended to use a time-based form of remuneration.

The time-based form is characterized by the fact that the employee’s wages are calculated depending on the amount of work worked in accordance with the time sheet and the established tariff rate or salary.

The time-based form of wages includes the following systems: simple time-based, time-based bonus and time-based bonus with a standard task.

With a simple time-based system, a worker’s earnings are determined in the same way as with a time-based wage system. Its scope is insignificant due to its insufficiently pronounced stimulating function. It is mainly used to determine the tariff earnings of workers in teams with payment according to a single outfit.

The use of a time-based bonus system is possible only if the bonus indicators are chosen correctly. In addition, an economic justification for the developed bonus provisions is necessary, otherwise the use of the chosen remuneration system may be unprofitable for the enterprise.

A time-based bonus wage system with a standard task is used when the functions of workers are clearly regulated and the time standard for each operation can be calculated. This system combines elements of both piecework and time-based forms of wages.

In modern conditions, special attention is paid to the development and use of premium systems (see Figure 4).

Figure 4 Elements of the bonus system

The procedure for calculating bonuses provides:

Basis for awarding bonuses;

Evaluation of work performed or services provided;

Setting the amount of bonuses (usually in %).

The basis of the wage fund is the wage fund. In addition to this, the wage fund includes payments from the consumption fund, formed from net profit. Planned salary indicators are entered into the “Salary” plan form consisting of the following indicators:

1. Average number of employees

2. Payroll fund

3. Payments from the consumption fund

4. Payroll

5. Average salary of a worker

6. Product output per worker

7. Number of PPP

8. Payroll fund PPP

9. Payments from the PPP consumption fund

10. PPP wage fund

11. Average salary of one working PPP, total

including:

a. Workers

b. Employees

12. Commercial products

13. Wage costs per 1 ruble of marketable products

14. The relationship between the rate of wage growth and labor productivity.

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