In modern educational and regulatory literature, the following definition is given 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, the modern accountant carries out extensive activities, including the reflection of business transactions in the accounts of accounting, planning and acceptance 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. wages enterprise employees. 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 is also changing significantly, social support and protection of workers. 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 employee qualifications, 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.

Statutory legal form regulation of labor relations, including in the field of remuneration of employees, becomes the collective agreement of the enterprise, which fixes all the conditions of 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 work 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 the cost of labor.

The cost of labor has both qualitative and quantitative sides. Qualitative characteristic 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 power labor contracts(contracts), which are the main documents regulating labor relations between the employer and the employee.

There are the following wage functions: 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, wages 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 from the point of view 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.

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

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

• - control of organizational culture enterprises, 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 to work of employees, ensure material interest in improving the qualitative and quantitative results of work, fulfill planned targets for the production of marketable products, reduce the cost of producing a unit of output (work, services), improve the quality of products, and make a profit.

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

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

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

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

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

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

• - allowance for the coefficient of quality attitude to work;
• - 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 remuneration of the employee for the fulfillment of the tasks assigned to him. official duties and is set according to the tariff scale, taking into account the complexity of work, the qualifications of the employee, 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 a quality attitude to work reflects the personal view of the immediate supervisor on the quality attitude to the work of an employee who is subordinate to him. The amount of the allowance for the CCP is determined from the official salary and depends on the assessment of the employee's work for the reporting month. The maximum allowance is 0.67 (Table 2.7).

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

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

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

As an additional incentive based on the results of the work of the structural unit for the reporting period, employees are awarded bonuses 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: - fulfillment of production norms by 100%; - no defective products
	For auxiliary workers of various structural divisions: a) a cleaner of industrial premises, service premises, bathrooms; cloakroom attendant: timely and high-quality performance of tasks; 2) exemplary maintenance of fixed areas (bathrooms, etc.) b) for a repairman, turner, miller, electrician, loader, grinder: 1) fulfillment of production standards by the main worker; 2) no assembly line downtime

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

The amount of the premium may be reduced for: production of substandard products; non-compliance with the technological process by workers; 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 employees of JSC, working during harmful conditions labor, additional payments are established to the tariff salary (table 2.9). These are workers of such professions as a steelmaker, a steelmaker's assistant, a machinist, a welder, a slinger, a crane operator, etc.

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

Surcharges for the intensity of labor for workers engaged in active labor on conveyors, production lines are set depending on the value of the indicator of the intensity factor of the worker at the workplace to the hourly 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 the staff, recognize the personal labor contribution of the employee 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 strengthening labor discipline at the enterprise, the following reward system is in place, presented in table 2.11.

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

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

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

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

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

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

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

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

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 profits remaining at the disposal of the enterprise
Total payroll

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

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

Firstly, the basis of the wage system is the tariff scales organized on the basis of the ETKS. At the same time, the ETKS has not been 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.

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 of various forms and systems of remuneration 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 in order to obtain a monetary expression of the effect obtained. With an absolute change in the bonus indicator - by the amount of the effect per unit of the bonus indicator - with a relative change - by the total effect obtained when introducing the bonus system -

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

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

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

0

Faculty 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 company "OKO", which includes the organizational and economic characteristics of the organization, the current situation of wages, the analysis of wages by categories of employees 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 work, 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 time. 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 a comprehensive analysis of the 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 with ensuring the formation and implementation by the employer of payments to all employees for their work in accordance with laws, other regulatory 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 marginal productivity. 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 worker with such a volume wealth 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 the changing technical and social factors of 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. Using various elements of wages, labor costs are measured different quality and quantities. 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 being developed to establish the level of wages for various categories 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.

The nominal wage 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 wages and trade union activities;

5) competition in the labor market, the state of supply and demand for workers of relevant specialties.

In the conditions of 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 labor - establishing reasonable standards labor (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 actually received income after deducting mandatory contributions to the regulatory wage funds on a residual basis, technical development, social development and a dividend fund.

The tariff system is traditionally the basis for organizing the wages of workers and is built depending on working conditions, the qualifications of workers, the form 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, with 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.

In order to ensure intersectoral unity in the conduct of billing of work, 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 billing. In addition, 72 more 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 depends tariff rate worker;

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 raise salaries, introduce (cancel) bonuses for managers, specialists and employees is made as a result of certification at least once every three years, their official qualities are determined, first of all, based on the requirements of the qualification handbook.

The tariff rate (salary) expresses the absolute amount of wages of 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 of professional training of an employee.

Tariff scale - a set of tariff categories of work (professions, positions), which are determined depending on the complexity of the work and the qualification characteristics of employees using 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 the tariff coefficients of adjacent categories. 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, wages are formed as the cost (price) of the labor force, ensuring the normal reproduction of the labor force, motivating workers for effective work at your 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; conditions and amounts of remuneration in budgetary 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-based 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 the established norm of time (production):

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-rate, 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.

Payment using collective piece-rates is more often used in complex teams, where general workers work without a clearly defined division of labor on the principle of interchangeability.

Under a piece-progressive system of wages, the labor of a worker 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 activities and categories of workers.

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 (the 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 the special working conditions of a particular employee.

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 additional expenses energy or employee workload 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 nature of the 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 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 must 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 decline 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 a major expense for most organizations today, managing them effectively is critical to the overall success of an 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 environment, 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 for material incentives for personnel, based on the unity of material and moral incentives with the dominance of material ones:

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 lays the material foundation for the 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 incentives is not to encourage a person to work in general, but to encourage him to do better (more) what is due to 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;

For a hold the right workers in the organization to 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 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 activities of the company 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 in charge of technical improvement planning production process, organizes the work and preparation of 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 of the results of the company's production activities. Keeps records of production activities, consumption of materials, and also prepares the necessary documentation for reporting to higher management. Controls the quality of production.

The marketing manager reports directly to the CEO. This is a specialist who ensures the most efficient operation of the OKO company, 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 invoices 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 by 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 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%;

Level management 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 a wage not lower than the minimum wage. 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 legislation, workers are provided with 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 a 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
Chief Accountant
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 in the amount of 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 glass assemblers 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 purpose of bonuses is to encourage the results achieved and success in work and to stimulate 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. 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 for the implementation of public and public duties, days;

Tpr - other absences permitted by law, days;

Psm - duration work shift, watch;

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 in pre-holiday days, watch.

Calculation of the time budget for the year (at 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, permitted
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. Advantages flexible system wages, which is called “Profit Sharing”, consists in the fact that the share of profit 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 Need to create working group, which 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. At this stage, the company's management must decide on the question of what indicators each group of employees can be responsible for - for costs, 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 reimbursing the price of labor power cannot but provide for the social needs of the employee, except for the costs that compensate for the cost of food, clothing, housing maintenance, education, and 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 - stimulating the workforce. 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 operating systems at OKO should be designed to ensure that employees are united within the organization, and not their separation, it is necessary to stimulate cooperation, and not conflicts 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 supposed 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 criteria of assessments 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. Under the merits and contributions is meant the manifestation of the personal qualities of the employee, his workplace, evaluation of the results of his 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 the salaries for the next month are determined by 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 my term paper and 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 an employee's income, form economic realization ownership rights to the resources of labor activity belonging to him.

The state has an indirect impact on the amount of wages, 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, various methods are used to establish the dependence of the amount of remuneration on its result. The remuneration system is a way of measuring the amount of remuneration for work with its results or costs.

The remuneration system 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 influence 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: Tutorial. - 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 of economic analysis of an economic entity. -M.: Finance and statistics, 2009.

5 Volgin N. A. Wage: 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 the 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 promotion of labor (experiment 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

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted onhttp://www.allbest.ru/

Posted onhttp://www.allbest.ru/

INTRODUCTION

1. THEORETICAL AND METHODOLOGICAL ASPECTS OF RESEARCH OF THE STAFF PAYMENT SYSTEM IN THE ORGANIZATION

1.1 Principles and functions of the organization of remuneration

2. ANALYSIS OF THE PAYMENT SYSTEM FOR LABOR UNATRADE LLC

2.1 Characteristics of the enterprise

2.2 Study of the current wage system

3. DEVELOPMENT OF A PROJECT TO IMPROVE THE PAYMENT SYSTEM IN UNATRADE LLC

3.1 Main directions for improving the wage system

3.2 Calculation of the economic effect from the implementation of the proposed measures

3.3 Information and legal support of the project

CONCLUSION

LIST OF SOURCES USED

INTRODUCTION

Relevanceresearch. The efficiency of modern companies is determined by the productivity of the personnel working at the enterprise, the system of remuneration, and motivation of personnel. Today, a unique competitive advantage is human capital. The personnel management system is designed to ensure the effectiveness, where one of the most important places is the introduction of an effective remuneration system.

A modern remuneration system must necessarily correspond to the strategic goals of the company, creating a true assessment of the contribution of employees to achieving optimal results, creating favorable conditions for involving the personnel working at the enterprise in solving common problems, building loyalty and being fairly perceived by employees.

Today, the development and implementation of effective wage systems, which should aim at modernizing the economy, guaranteeing the combination of social and economic interests and goals of the company and its staff, shareholders and managers, are becoming relevant today. Which primarily involves the use of innovative approaches to the formation of a remuneration system, taking into account all the features and subtleties of the company's activities and many years of experience of foreign and domestic companies on remuneration issues.

Despite the large number of publications on this topic, many aspects of the development of effective wage systems require changes in approaches due to changing conditions dictated by modern business, increasing requirements for the level of professional training and personal qualities of employees, the complication of working conditions and relations in the labor sphere, the development the latest technologies and methods of improving the system of remuneration in companies.

These circumstances are of particular importance for modern organizations, where high level requirements for the qualification of personnel working at the enterprise implies appropriate remuneration.

The insufficient development of a number of aspects of the remuneration systems for the personnel of modern companies determined the choice of the topic and determined the goal, objectives, subject and object of the thesis research.

Object of study personnel service of Yuna Trade LLC.

Subjectohmresearch is the system of remuneration in the organization.

Targetresearch analyze the existing system of remuneration of the staff of the company "Yuna Trade" and develop directions for its improvement.

To achieve the goal, the following tasks:

· explore the theoretical and methodological aspects of the system of remuneration of personnel working at the enterprise, determine the essence, functions and purpose of wages;

· to analyze the system of remuneration on the example of Yuna Trade LLC;

· to develop a system of measures to improve the system of remuneration of LLC "Yuna Trade".

· to carry out an economic assessment of the effectiveness of the project to improve the system of remuneration in the company Yuna Trade LLC.

In the preparation of the graduation project were used regulations ILO, ILO Conventions and Recommendations on wages, the main provisions of the Constitution of the Russian Federation, the Labor Code of the Russian Federation, legal acts relating to wages, social protection and social insurance citizens of the Russian Federation, materials from Internet publications; accounting data of Yuna Trade LLC.

StePen nouchnaboutth raspworknnaboutWithtand. The issues of wages remain the subject of research by Russian and foreign economists due to their relevance and practical significance.

Various aspects of remuneration, remuneration, compensation in labor activity are reflected in the works of Russian economists: Aganbegyan A.G., Batkaeva I.A., Batukhtina I.L., Volgina N.A., Gvozdeva H.H., Gorelova N.A., Zhukov A.JL, Ilyina E.P., Kibanova A.Ya., Kulikova V.V., Kokina Yu.P., Krasovsky Yu.D., Mitrofanova E.A., Odegova Yu.G., Ponizova V.T., Rakoti V .D., Rudenko G.G., Travina V.V., Fedchenko A.A., Shekshni C.V. and others.

So the work of foreign researchers, such as Adams S., Armstrong M., Alderfer K., Berger D., Herzberg F., Locke E., McClelland D., Maslow A., Mermann E., Milkovich J., Newman J., Ouchi W., Henderson R. and others.

StRattothatRaRabots: the graduation project consists of an introduction, four chapters, a conclusion, a list of references, applications.

1. THEORETICAL AND METHODOLOGICAL ASPECTS OF RESEARCH OF THE STAFF PAYMENT SYSTEM IN THE ORGANIZATION

1.1 Principles and functions of the organization of remuneration

One of the main aspects of remuneration in the organization is the establishment of a remuneration system.

The Labor Code (Article 135) defines a set of rules for determining wages under the wage system.

The remuneration system includes a method for establishing the ratio of a measure of labor and a measure of remuneration for work, on the basis of which the procedure for calculating wages for the organization's personnel (form of wages) and the amount of tariff rates and salaries is built. The remuneration system also includes the procedure for payment, conditions, and the amount of allowances and compensatory surcharges, the procedure for payment, the conditions and amount of surcharges and incentive bonuses, bonuses.

The remuneration system of the manager is established in accordance with labor legislation and regulatory legal acts, including the norms labor law, which means that the terms of remuneration of the head should be based on the guarantees provided for Labor Code RF, federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation and other regulatory legal acts.

The wage system at each enterprise should be reflected in the agreement, collective agreement, or local regulatory act of the organization.

The main purpose of the remuneration system is to stimulate the production behavior of the company's personnel, aimed at achieving strategic objectives, in other words, to combine the material interests of employees with the strategic objectives of the enterprise.

The traditional compensation system is a system of remuneration for personnel working at an enterprise, which is based on the principle of determining the remuneration of each employee (the size of the official salary and a set of material benefits) as a function of two variables: the intrinsic value of the job occupied and the market value.

When creating remuneration systems for each specific organization, it is necessary to take into account the basic principles on which the remuneration system is built.

1. Remuneration depends directly on the strategy of the enterprise. The strategy has a direct impact on the work of the enterprise, the structure, criteria for evaluating work, the employment of employees and the system of remuneration.

2. The system of remuneration must correspond to the corporate culture of the company. The wage system should be part of an integral system, and not an alien element.

3. Creation of the concept of remuneration. The remuneration system should declare the principles of remuneration accepted in the organization so that they are understandable to all those working in the organization.

4. The principle of the ratio of pay and labor results. The optimal principle for today is the principle of remuneration based on the results and the remuneration system, which takes into account changes in the remuneration of personnel working at the enterprise in accordance with productivity.

5. The principle of internal and external equality. Internal equality refers to the degree of equality from group to group in an organization, formed on functional duties and not on individuals. By external equality, we mean the possibility of comparing the level of remuneration in an organization with the market or a similar area of ​​business.

6. The principle of "transparency" of the wage system for all employees. There are quite serious arguments in favor of talking about wages: the company pays for what it sees fit, for work in the main areas of business. In this connection, an open discussion of what the remuneration system should be aimed at provides an opportunity to once again convince employees to work in this direction; dissemination of information about the principles of remuneration means that employees can be trusted with sensitive information, and the enterprise, for its part, shares the rules of the game with its personnel. What is to be discussed is not the size of the wages of workers, but the principle of distribution of money.

7. Opportunity for the participation of operating enterprises in changing wage systems. The vast majority of employees of the enterprise are not experts in the field of wages, but often their comments are useful in assessing the effectiveness of wage systems.

8. Adequacy of the remuneration system to changes in business conditions. It is quite obvious that the wage system cannot remain unchanged. The changing situation in the economy or the company's strategy may make adjustments to the concept of remuneration.

9. Implementation technology. Under the technology for the implementation of remuneration systems, we mean a set of actions accompanying the introduction, maintenance and study of the effectiveness of the remuneration system. For effective work, internal PR is very important - but only if the remuneration system is understandable to employees and supported, in this case it achieves its goals. The most common misconception among employers is that a salary is a salary.

In reality, salary refers to the entire remuneration system adopted in the organization. The system includes salaries, additional payments, compensatory allowances, incentive allowances, and bonuses. Remuneration systems, including the amount of tariff rates, salaries, additional payments and allowances of a compensatory nature, for work in conditions deviating from normal, systems of additional payments and allowances of a stimulating nature and a bonus system, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts, including labor law norms. Changes to an employment contract regarding remuneration are made by an additional agreement and nothing else. The employee must be notified about changes in the conditions of remuneration and the reasons that led to this two months before the introduction of changes. The principles of the organization of remuneration are most appropriate to classify in accordance with the functions for which they are aimed. (Figure 1.1)

Figure 1.1 - Relationship between the principles of organization and functions of remuneration

On the basis of the principles of organization and the functions of wages in the conditions of the formation of market relations, a wage system is created in organizations.

Restructuring the organization of wages with the requirements of the market and provides for the solution of certain tasks:

Growing interest of employees in identifying and using reserves of labor efficiency while excluding the possibility of obtaining unearned funds;

Elimination of cases of equalization in wages, achieving dependence of wages on the results of labor, both individual and collective;

Since each enterprise has its own specifics in the organization of remuneration, its organizational prerequisites should be as shown in Figure 1.2.

Figure 1.2 - Organizational bases of remuneration at the enterprise

So, the remuneration of workers is the price of labor resources taking part in the production process. To a large extent, it is determined by the size and quality of the labor expended, but market factors play a significant role - the demand and supply of labor; the prevailing certain market conditions, territorial aspects, legislative norms and others.

1.2 Remuneration systems for personnel in organizations of the Russian Federation

The system of remuneration is a method of determining the amount of remuneration depending on the costs, results of labor.

In accordance with Article 135 of the Labor Code of the Russian Federation, wages are set employment contract in accordance with the remuneration systems in force in the organization.

Therefore, each manager should have his own system of remuneration of employees. The basis for its development are the provisions of the Labor Code and other legislative norms.

In accordance with Article 129 of the Labor Code of the Russian Federation, wages are remuneration for work, which depends on:

employee qualifications,

The complexity, quantity, quality and conditions of the work performed.

Wages include:

Compensation payments

incentive payments.

Compensatory surcharges and allowances, including for work in conditions deviating from normal, in special climatic conditions and in territories subjected to radioactive contamination, and other payments of a compensatory nature.

In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, wage systems, including the amounts:

tariff rates,

official salaries,

surcharges and allowances compensatory

systems of additional payments and bonuses stimulating

bonuses

are established by collective agreements, agreements, local regulations.

All documents must be drawn up in accordance with labor legislation and other regulatory legal acts, including labor law norms.

When choosing and developing employee remuneration systems within the organization, the systems shown in Figure 3 can be used:

· Tariff systems of remuneration.

· Tariff-free wage systems.

· Mixed wage systems.

Figure 1.3 Staff remuneration systems in the Russian Federation

The tariff type of wages is preferable for an employee than for a manager. The preference is based on the fact that the tariff type involves the establishment of wage conditions before the start of employment and is not related to the final results of the activity.

The tariff-free type of salary is preferable for the manager, because, in this case, remuneration is made after the results of the activity become known. The tariff-free type strictly links the amount of wages with the results of labor activity.

Tariff-free types of wage organization are based on the following principles:

· wage fund of employees of the enterprise or individual divisions represents a fixed percentage of the company's revenue;

The wage fund is distributed among the employees of the enterprise on a shared basis based on the actual contribution of the employee to the overall result;

personal result is determined on the basis of a set of coefficients that take into account experience, qualifications, mastery, significance, the ability to achieve current and future goals, and most importantly, the degree of realization of the ability, expressed in the estimated characteristics of labor efficiency.

With the tariff-free type of organization of remuneration, the individual salary of the worker represents a part in the general collective wage fund. The general wage fund in such a system may depend on the revenue of the enterprise, and individual wages - on the individual contribution of the employee to the achievement of the result.

The most common tariff-free wage systems, for today, are:

· a system based on the construction of "forks" of ratios in wages of different quality (VSOTRK);

· universal market system of assessment and remuneration (GROWTH).

In the practice of calculating wages, taking into account the quality and quantity of labor of each particular worker, five methods can be distinguished, as shown in the figure:

· Calculation of the variable part of wages, using the coefficient of labor contribution (KTV).

Calculation of the variable part of the wages of employees construction organization, with the help of the qualification level coefficient (KTU).

· Calculation of the variable part of wages, based on the use of a "fork" of the ratios of wages of different quality (VSOTK system).

· Calculation of the variable part of wages, using the Ford criterion.

· Calculation of the variable part of wages using the coefficient of labor efficiency (GROST system).

Labor rationing is the basis for the development of norms for the performance of various operations, it makes it possible to establish a normalized amount of labor costs for each employee. The purpose of tariffing is the establishment of tariffs for certain types of work and operations, which makes it possible to organize work to determine the amount of wages for employees.

In most organizations, tariff systems of remuneration are used. Tariff systems of remuneration are systems of remuneration based on the system of differentiation of wages of workers of different categories. At the same time, it should be borne in mind that only tariff wage systems are provided for by the Labor Code.

All other types of remuneration systems are not established by the Labor Code, but in accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the manager has the right to establish any remuneration systems that must meet the only condition:

must not contradict the requirements of the Labor Code of the Russian Federation and regulations containing labor law norms.

The tariff system acts as a link between the regulation of labor and wages. The tariff system is a set of standards by which wages are differentiated and regulated depending on the complexity and working conditions.

The tariff system includes:

tariff rates,

tariff rate,

tariff scale,

tariff and qualification guides,

allowances, surcharges to tariff rates and salaries,

regional rates.

The tariff scale represents a complex of tariff categories and corresponding coefficients or the ratio of tariff rates by category. It serves to establish the ratio of wages in accordance with qualifications. From practice, four types of six-digit grids are known, which differ in the nature of the change in tariff coefficients from category to category:

Constant absolute and regressive relative increase in tariff coefficients.

Progressive absolute and constant relative increase in tariff coefficients.

Regressive absolute and relative increase in tariff coefficients.

Progressive absolute and relative increase in tariff coefficients.

Tariff systems of remuneration are established taking into account:

tariff-qualification directory of works and professions,

qualification directory of positions of managers, specialists and employees or professional standards,

state guarantees for wages.

According to the opinion of the official bodies, expressed in the Letter of Rostrud dated April 27, 2015. No. 1111-6-1, when establishing in the staffing table salaries for positions of the same name, the salaries must be set the same.

At the same time, the “over-tariff part” of wages (allowances, additional payments and other payments) may vary, including depending on:

qualifications,

the complexity of the work

the quantity and quality of labor.

Rostrud bases its opinion on the fact that, despite the fact that Article 143 of the Labor Code of the Russian Federation, which provides for the tariff system of remuneration, provides the basis for establishing a “plug” of official salaries, when setting a “plug” of salaries for positions of the same name, one must remember the responsibility of the manager to ensure equal pay for work of equal value to employees (Article 22 of the Labor Code of the Russian Federation).

The salary of an employee depends on the qualifications, the complexity of the work, the quantity and quality of labor (Article 132 of the Labor Code of the Russian Federation).

Discrimination in the setting of wage conditions is prohibited.

Tariff rates can be changed: the range of the grid can be increased or decreased, i.e. the ratio of the rates of the extreme categories; a mixed nature of the construction of grid parameters can be chosen, using a combination of progressive, regressive and equal relative and absolute increase in tariff coefficients.

For all business entities that are on budget financing, the use of a single tariff scale (ETC) is mandatory. Consisting of 18 bits. The size of the tariff rate (salary)

1st category is established by the Government of the Russian Federation. Rates (salaries) of working other ETC categories are set by multiplying the tariff rate (salary) of the 1st category by the tariff coefficient corresponding to the category.

The tariff rate determines the amount of remuneration per unit of working time and depends on the conditions, forms of remuneration, value and complexity. The size increases as the complexity of the work increases. The tariff rate is expressed in monetary terms.

The tariff rate of the 1st category determines the level of remuneration for simple labor per unit of working time, acting as the basis for determining the salary of a working person based on his qualifications. Tariff rates of the 1st category, differentiated by intensity, types of work and working conditions, form a vertical of rates of the 1st category.

Tariff rates for categories, differentiated by the complexity of the work performed, form a horizontal rate, or a tariff scale.

The ratio between the sizes of tariff rates in accordance with the category of work performed is determined using the tariff coefficient indicated in the tariff scale for each category. The tariff coefficient shows how many times the tariff rate of the category is higher than the tariff rate of the first category. The tariff coefficient of the 1st category is equal to 1. Starting from the 2nd category, it increases and reaches the maximum size for the highest category.

The tariff category determines the degree of qualification of the worker and, in accordance with this, the amount of remuneration.

The category of work and the category of the worker are determined through the tariff-qualification guide (TKS). The TCS presents a list of professions, specialties by type of work, and qualifications required to perform the work. TCS are unified and sectoral. TCS is used for billing works and employees and assignment of ranks. Consists of three sections. The first section describes the work that a worker of a certain qualification must perform.

The second section reflects the information that a worker of a given profession and qualification should know about his equipment and the materials used.

The third section contains examples of work typical of the discharge. By examples, tasks are set for workers when appropriate qualifications are assigned. The TCS indicates what a worker of each profession and category should know in theory and perform in practice.

The organization can independently carry out work on the tariffing of workers and employees, as a rule, the Unified Tariff and Qualification Handbook (ETKS) is used for these purposes.

The solution of the issue of paying employees on the basis of a salary system is within the competence of an organization that personally approves the lists of professions of employees whose work is payable on the basis of salaries, indicating their sizes.

These lists can also be drawn up as annexes to the collective agreement. When approving the lists, the all-Russian classifier of working professions can be applied.

In a planned economy, the tariff system of wages is the main element in the organization of wages. In the conditions of economic independence of economic entities, when firms independently build a policy in the field of wages, it is transformed into a system of standards that have a recommendatory nature. In this capacity, the standards can find application in enterprises of any organizational and legal forms.

Remuneration of labor according to tariffs and salaries does not make it possible to get rid of equalization, to break the contradiction between the interests of the worker and the collective.

As an option for improving the organization and stimulating labor, a tariff-free system of remuneration is used. This system synthesizes the main advantages of time and piecework wages and ensures the linkage of wages with the performance of the organization and individual workers.

The use of a tariff-free system is due to the fact that in the conditions of transition to the market there is a need to revise the procedure for the formation of the wage fund, which should depend on the volume of products sold, and may change, and therefore the size of the wage fund will change.

With a tariff-free system of remuneration, the amount of wages of an employee depends on the final results of the activities of the structural unit, and the economic entity as a whole.

According to this system, the salary of employees from the manager to the worker represents the share of the individual employee in the payroll fund (PAY).

At the same time, the divisions and each worker are ranked based on qualifications and work efficiency. The salary of an employee depends on:

- from qualification;

- from the coefficient of labor participation

- from actual time worked.

In accordance with qualifications, employees are distributed into qualification groups, the number of which may vary.

The assessment can be based on: education, qualifications, efficiency. The system of qualification levels provides opportunities for material incentives for skilled labor, in comparison with the system of wage grades, which restrains the growth of the grade, and consequently, wages. The qualification level can be repeated during the entire working life.

When calculating earnings, the labor participation rate (KTU) of a particular employee is taken into account in the results of the company's activities.

When using the tariff-free system, employees are not set a salary or tariff rate.

In this case:

the amount of salaries, bonuses, other incentive payments,

their ratio between separate categories working,

are determined by the organization independently and are fixed in labor and collective agreements, local regulations of the enterprise.

Earnings working under this system depends on the results of the organization, unit, and the amount of money allocated to replenish the wage fund.

Therefore, the employee's salary is calculated as a share in the total wage fund.

The tariff-free system of remuneration is used when it is possible to organize the accounting of the results of the work of the employee.

This system stimulates the interest of the team in the results and increases the responsibility of the worker for achieving goals.

The calculation of wages under the tariff-free wage system is determined in the following sequence:

1) The number of points earned by each employee is determined:

Qb = KUKTU Qh, (1)

where KU is the qualification level;

KTU coefficient of labor participation;

Pts the number of man-hours worked.

2) total amount points earned by all employees of the department:

QNb = Qb. (2)

3) The share of the wage fund attributable to the payment of one point (rub.):

d = ФOT/QNb, (3)

where d is the share of the wage fund;

FOT wage fund.

4. The salary of each worker is determined:

ФOTn = dQb, (4)

where FOTn is the salary of the worker.

This system changes the proportions of payroll distribution at the same qualification level. Earnings of some may rise, while others may decline.

The effectiveness of the organization's activities is manifested through the volume of sales. The higher the volume of sales, the higher the wages should be. This is especially true for management personnel and support workers, since these categories of workers are not related to the volume of output. The remuneration of these categories of workers can be carried out through coefficients or percentages. Head 1.5 of the volume of production, deputy head 0.9 of the director's accrued payment.

In this case, fixed salaries are not established for the administrative and managerial personnel working at the enterprise, the payment changes every month in accordance with the amount of products sold.

A variation of the tariff-free wage system can be considered a rating system of wages, which takes into account the contribution of employees to the results of the enterprise and is based on the share distribution of the wage fund.

The rating system provides for taking into account the following components of the educational level: the ability of a worker to apply knowledge and experience in a particular activity, work experience. Labor rating is determined by the product of three coefficients:

Pm = KoKsKz, (5)

where K is the coefficient of educational level, which increases in proportion to the growth of knowledge of the worker from 0.8 to 2.0;

Кс is a coefficient characterizing experience, the value of which is from 2 to 4.5, in order to reduce staff turnover in the first years of work and ensure a stable increase in wages by a certain percentage;

Kz coefficient characterizing the place of the employee in the structure of the enterprise and corresponding to the category.

To link wages with the results of work, the price of the rating is determined by dividing the wage fund by the sum of the ratings of all employees. On the basis of the “unit price of the coefficient”, the base salary is formed. When compared with tariff scale, this is the minimum wage set at the enterprise for a given period.

To improve the dynamics of the production process, three variable coefficients are introduced to the wages of each worker, obtained as the product of the base salary (Bzp) by the labor rating:

Kp is the planned coefficient, which is proportional to the percentage of the fulfillment of the planned target for employees and hours worked for employees;

Kkt coefficient of labor quality;

Kstr insurance coefficient.

Then the salary of the employee will be determined by the formula:

Zpl \u003d BzprtKpKktKstr, (6)

The labor rating takes into account the abilities of the employee, and other indicators are adjusted in accordance with the contribution of the employee to the results of the enterprise. The labor rating system takes into account the individual characteristics of the worker.

A kind of tariff-free system of remuneration is the contract system. A contract is concluded between the management and the employee for a certain period of time, which stipulates working conditions, obligations of the parties, mode of operation, the duration of the contract and the level of remuneration (in the event of termination of the contract).

In modern conditions, two forms of remuneration can be distinguished: piecework and time. Each of the forms includes several systems, which are selected in accordance with the conditions of production.

Piecework wages should be used in areas and types of work where it is possible to standardize and take into account individual or collective contributions and end result production, the increase in volume depends on the skill level of the worker. This form of remuneration makes it possible to stimulate an increase in output. With a piece-rate form of remuneration, the work of the worker is paid at piece rates in accordance with the number of products or operations produced. Piecework payment can be individual and collective.

Individual payment is used in jobs where the work of the worker is subject to accurate accounting, while taking into account the quantity of manufactured products.

The collective form of payment is characterized by the fact that the work of the worker is paid in accordance with the results of the activities of the entire team (team, section), through the coefficient of labor participation.

Piecework wages are classified into a number of systems: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, chord.

Direct piecework wages (Zsd) is determined from the quantity of goods produced for billing period time and piece rate per unit of production:

Zsd=Kq, (7)

where K is the amount of output produced by workers,

q piece rate.

Individual for a unit of production or work is determined by multiplying the hourly tariff rate (Sch) established in accordance with the category of work performed by the time norm of a unit of production (Hvr) in standard hours:

R \u003d Cch * Hvp. (eight)

Or by dividing the hourly tariff rate by the production rate (Nvyr):

R = Mid / Out. (9)

Piece-bonus wages are used to increase interest in improving quality, increase labor productivity, save material resources, and reduce costs. The bonus is paid for certain quantitative and qualitative performance indicators, is set as a percentage of the direct salary. The amount of the bonus, bonus conditions are determined by the regulation on bonuses:

Zsd-prem \u003d Zsd + P, (10)

where P is the premium.

Bonuses are classified into contingent and non-contingent wages.

Bonuses stipulated by the system of remuneration, this is an additional premium payment for achievement in work. Bonuses that are not determined by the wage system are incentive bonuses. This bonus is a right, not a duty, of management.

The bonus system is introduced by the administration in accordance with Art. 83 of the Labor Code of the Russian Federation.

Piecework-progressive wages are used if it is necessary to perform the amount of work with high quality and in a short time, or to increase the volume of output without reducing quality. The system is usually used in work related to the development of new equipment, products. Provides for payment at direct piece rates within the norms (Ro), and in case of production in excess of the norms at increased rates (Rye):

Zsd-progress = RoQp + Rye (Qf - Qp), (11)

where Ro is the direct price (usual),

Rye price increased (increased);

Qf, Qp actual and planned output.

Indirect piecework wages are used for workers who serve technological processes. Employees working at the enterprise are engaged in maintenance and auxiliary work (adjusters, repairmen, drivers Vehicle within the firm). The amount of wages depends on the results of the activities of serving the main working pieceworkers. The salary is determined by multiplying the indirect piece rate (Rkos) by the number of products produced by the workers of the serviced area (Qno):

Zkos-sd = Rkos Qno, (12)

R braid \u003d SCH / (Nobs H vyr), (13)

where Nobs is the service rate of the worker,

Nvyr production rate.

Indirect piecework wages are used to pay groups of auxiliary workers that have a significant impact on the output of the main workers.

A lump-sum piece-rate salary does not imply payment for each operation separately, but for the volume (complex) of work (emergency cases, development of new products). The cost of work is determined based on the current norms and prices for certain elements of work by summing up.

Lump-sum payment is introduced for certain groups of workers in order to have a material interest in raising labor productivity and reducing the time for completing work. Bonuses are introduced for reducing the deadlines for completing a task with high-quality work. The calculation is carried out after the work is completed.

If the completion of a chord task requires a long time, then an advance payment is paid for the current month, taking into account the amount of work carried out.

Together with the piece-rate form of remuneration, time-based is also used. Time wages, excludes incentives over high performance labor, since the time spent at the workplace does not indicate results, but this form of wages is associated with the results of labor, since the expected results of work per unit of time are based on.

With time wages, the amount of earnings of the employee depends on the actual hours worked (Fe) and the tariff rate (salary) (Sch).

Time wages are classified into simple time wages, time-bonus wages, and time wages with a normalized task.

With a simple time wage (Zpov), wages are calculated by multiplying the hourly (daily) tariff rate of a worker of a certain category (Sch or Sdn) by the amount of time actually worked for the billing period in hours (days):

Zpov \u003d SCH Fe. (fourteen)

With the time-based bonus system (Zpov-prem), the amount of the bonus is set as a percentage of the tariff rate for exceeding the established indicators and bonus conditions, namely, defect-free manufacturing of products, saving materials, tools:

Zpov-prem \u003d Zpov + P. (15)

With monthly wages, time wages are calculated based on the monthly salary or rate (Sm), the number of working hours provided for by the schedule in this period (Tpab-x), and the number of working hours actually worked in this period (Tfact):

Sm.pl. = (Sm / Trab-x) Tfact, (16)

where Zm.pl salary for the actual hours worked during the month.

For managers, specialists and employees, a system of official salaries is used. The official salary is the absolute amount of wages established in accordance with the position held. It can range from minimum to maximum.

Most often, time-based wages with a normalized task, or piece-time wages are used. The composition and scope of work that must be performed for a certain period of time on time-paid work in compliance with the requirements for the quality of products (works) is established for a worker or team. This normalized task, in accordance with the characteristics of production and the nature of the work, is set for a shift, day, month. There is no concept of value. Time wages with a normalized task are used for work related to maintenance of production (adjustment and repair of equipment).

The tariff-free system can be applied by not large enterprises. At the same time, if the activities of companies are related to the production of products and, therefore, the use of a tariff-free system may infringe on the interests of the personnel working at the enterprise in terms of the guarantees provided for by the Labor Code. In this case, organizations use mixed wage systems, with elements of tariff and tariff-free systems.

The mixed payment system is interesting in that it combines the features of a tariff system and the features of a non-tariff system.

A system of this type can be used in a budgetary organization that has the right to exercise entrepreneurial activity in accordance with the founding documents.

Mixed wage systems include:

system of "floating" salaries

commission

Dealer mechanism.

The use of the system of "floating" salaries is based on the monthly determination of the salary of the employee in accordance with the result of work on the site.

This system can be used to pay for the labor of administrative and managerial personnel working at the enterprise and specialists.

Therefore, the amount of salary directly depends on the quality of performance of job duties.

The use of a commission form of remuneration is quite common. According to this system, the work of specialists of sales departments is paid.

The salary of an employee for the performance of his duties is determined as a fixed percentage of income from the sale of goods, works and services.

At the same time, the choice of the mechanism for calculating wages, when applying the commission form of remuneration, is regulated by the internal regulations of the company and depends on the characteristics of the organization's activities.

Many trading companies set commissions as a fixed percentage of the amount of proceeds from the sale of goods.

Also, a differentiated interest rate can be established in the organization - in accordance with the type of goods sold and returns.

So, often, prices for the sale of a commodity unit / batch of goods are used for the place of interest.

In large organizations, it is common for a sales department to have a percentage scale applied to a "base rate" according to sales volume.

The dealership mechanism is based on the fact that an employee of the company purchases goods at his own expense in order to sell them on his own.

Therefore, the amount of earnings of the employee in this case is the difference between the price at which the employee purchased goods and the price at which he sold the goods to customers.

1.3 Methodology for researching the system of remuneration of personnel in the organization

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

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

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

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

3.1. Labor rationing study:

coverage of workers by labor rationing;

the quality of the applied standards;

the degree of compliance with the norms;

the level of tension.

3.2. Study of the tariff system:

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

validity of billing of works and employees;

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

validity of the share of the tariff in wages;

justification of additional payments for working conditions.

3.3. Study of forms and systems of remuneration:

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

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

assessment of the effectiveness of bonus systems;

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

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

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

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

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

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

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

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

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

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

The work practice of organizations confirms the need to study the impact of the quality of the applied standards, which is characterized by the level of implementation, composition and structure, and the degree of tension. In the study of the current norms on the basis of the performance of chronometric observations, a general assessment is given and a comparison with the base period is carried out. in addition, it is necessary to carry out similar calculations for workshops, types of work, processes and operations.

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

P=Ch100%=Ch100%

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

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

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

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

data on actual hours worked;

inaccurate accounting of losses of working time and overtime work;

qualification of the worker;

experience and seniority;

the level of progressive technology;

deviations from normal production conditions, etc.

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

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

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

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

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

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

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

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

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

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

* below requirements;

* meets the requirements;

* above requirements.

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

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

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

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

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

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

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

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

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

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

Similar Documents

Fundamentals of construction of the tariff system of remuneration. Additional payments and allowances to the basic salary. Forms and systems of remuneration, conditions for their application. Formation of the wage fund under the tariff system of remuneration. Methods for calculating the wage fund.

term paper, added 01/28/2010


abstract, added 10/22/2013


Essence, forms and systems of wages. Elements of the tariff system of remuneration. Characteristic personnel and organization of jobs at the enterprise OOO "Typography Omega", Orenburg. Analysis of the organization and planning of personnel remuneration.

term paper, added 05/18/2015


Essence, principles and methods of organization of remuneration at the enterprise, characteristics of the applied forms and systems. Formation and factor analysis of the effective use of the wage fund, assessment of the composition, structure of the wage fund of employees.

term paper, added 11/25/2010


Economic purpose of wages, stimulation of production development, increase of its efficiency. Analysis of the systems of tariff and non-tariff wages. Payroll preparation. Proposals for improving the system of wages in the hotel.

term paper, added 04/25/2014


Fundamentals of the organization of wages in modern conditions. The essence of the time-based, piecework, tariff, tariff-free system. The composition and structure of the wage fund. Evaluation of the economic efficiency of creating an enterprise operating under a franchise agreement.

term paper, added 02/21/2014


The essence and concepts of the tariff system of remuneration. Analysis of technical and economic indicators of the enterprise. Features of the wage system, its advantages and disadvantages. The process of distributing its fund according to the tariff-free wage model.

term paper, added 11/29/2015


Forms and systems of remuneration, the composition of the wage fund. Methods of planning funds for wages. Organization of personnel remuneration on the example of AzovStroyKomplekt LLC. Analysis of the ratio of wage growth and labor productivity.

thesis, added 02/04/2014


Essence, principles of organization of remuneration at the enterprise. Characteristics of the tariff system of remuneration. Assessment of the composition and structure of the wage fund at the enterprise. Factors influencing the change in the fixed and variable parts of wages.

thesis, added 11/24/2010


The concept of wages, its principles and forms. Features of the tariff-free system of remuneration, advantages and disadvantages of its application on the example of the organization of remuneration of employees of the accounting department in OJSC "Livensky ZPM", the mechanism for introducing a tariff-free system.