COURSE WORK

ORGANIZATION OF PAYMENT FOR LABOR AT THE ENTERPRISE.

Course work completed:

3rd year student of group 35143-Eb-1a

Kulikov Vladimir Leonidovich

Scientific adviser:

Olga Bodrikova

NIZHNY NOVGOROD 2017 year.

INTRODUCTION 3-4 pp.

Chapter 1. Organization of remuneration 5-23 p.

Fundamentals of the organization of remuneration 5-8 pp.

Principles of organization of remuneration 8-11 pp.

Tariff wage system. 11-12 pp.

Forms and systems of remuneration 12-18 pp.

Methods for analyzing wages. 18-23 pp.

Chapter 2. Organization of remuneration in LLC "Enamel" pp. 24-26.

2.1 Short description LLC "Enamel" 24-p.

Analysis of wages 25-26 p.

Chapter 3. Improving payment efficiency

Labor at the enterprise 27-28 p.

CONCLUSION p. 29

List of used literature 30 pages.

Introduction

Wages are a very important issue for every enterprise, since the efficiency of labor management depends on its size, principles of its organization, bonuses for employees and other components. This, in turn, affects the results of the enterprise, labor productivity, since the employee's earnings are an incentive to work and the desire to increase it forces a person to conscientiously fulfill his job duties and strive to achieve high performance indicators.

In the context of the transition to a market economy system in accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy are transferred directly to enterprises, which independently establish the forms, systems and amounts of remuneration, material incentives for its results. The concept of "wages" has been filled with new content and covers all types of earnings accrued in cash and in-kind, including the sums of money accrued to employees in accordance with the law for not worked.

The transition to market relations has caused new sources of cash income in the form of amounts accrued for payment on shares and deposits to members labor collective to the property of the enterprise.

Thus, the labor income of each employee is determined by personal contributions, taking into account the final results of the enterprise, are regulated by taxes and are not limited to maximum taxes. The minimum wage for employees of enterprises of all organizational and legal forms property is established by law.

The purpose of the course work is to analyze the organization of remuneration at the enterprise

· Study the theoretical foundations of the concept of "wages";

· Analyze the organization of remuneration.

The purpose of the course work is to analyze the organization of remuneration in the organization.

The object of the research is LLC "Enamel".

Organization of wages

Fundamentals of the organization of remuneration.

The Labor Code of the Russian Federation, which entered into force on February 1, 2002, will not make fundamental changes to the procedure for organizing the remuneration system in a single organization, changing only the principles of calculating the average wage, the basis of remuneration for downtime, and also established the employer's responsibility for late payment wages.

The new Code of the Russian Federation gives separate concepts for such terms as "wages" and "wages".

Remuneration is understood as 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, agreements, local regulations and labor contracts.

In turn, wages are remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

Thus, the concept of "wages" is much broader than "wages", and differs from the latter in that it provides not only a system for calculating (determining) wages, but also the modes of working time used, rules for using and documenting working time, used labor standards, terms of payment of wages, etc.

Directly the remuneration system, the general levels of wages and individual payments are set as follows regulatory documents:

· In relation to employees of organizations financed from the budget - by the relevant laws and other regulatory legal acts;

In relation to employees of organizations with mixed financing (budget financing and income from entrepreneurial activity) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

· In relation to employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

The state, as a participant in labor relations, establishes and guarantees:

The amount of the minimum wage in Russian Federation;

· The size of the minimum wage rate (salary) of employees of public sector organizations in the Russian Federation;

· Measures to ensure an increase in the level of the real content of wages;

· Limiting the list of grounds and amounts of deductions from wages by order of the employer, as well as the amount of taxation of income from wages;

· Limitation of remuneration for work in kind (only up to 20% of the amounts actually due to receive wages);

Ensuring that the employee receives wages in the event of termination of the employer's activities and his insolvency in accordance with federal laws;

state supervision and control over the full and temporary payment of wages and the implementation of state guarantees for labor remuneration.

All other terms of remuneration are accepted by agreement of the parties to the employment relationship, but in compliance with the requirements of legislative acts.

As before, the basis for calculating wages is the amount of the minimum wage established by federal law.

Below this level, the labor of workers who have worked the norm of working hours in a month and fulfilled the labor standards (labor duties) cannot be paid. Accordingly, if the reporting month has not been fully worked, then the minimum permissible wage level should be calculated in proportion to the amount of working time worked (fulfilled labor standards).

When determining the level of the minimum wage that can be accrued in favor of the employee, additional payments and allowances, bonuses and other incentive payments, as well as payments for work in abnormal conditions, for work in special climatic conditions and in the territories exposed to radioactive contamination, other compensatory and social payments.

In connection with the binding of the minimum wage to the subsistence minimum, the Labor Code of the Russian Federation established a mechanism for indexing the wages of employees.

In budgetary institutions and other organizations using the tariff system, the size of the tariff rate (salary) of the first category of ETC also cannot be lower than the minimum wage.

For the first time, the Labor Code of the Russian Federation allows the possibility of using in-kind wages (previously, this form of wages was used only on the basis of the conditions of collective and labor agreements accepted by the parties).

This form of remuneration can be provided only with the written consent (or, to be more precise, a written statement) of the employee. At the same time, in accordance with the Labor Code of the Russian Federation, the share of wages paid in non-cash form cannot exceed 20 percent of the total wages (it seems that the amount of wages owed to the employee to be received by the employee should be used in these calculations).

Introduction ………………………………………………………………………… ..3

1. The concept of wages and methods of its legal regulation ……… ..5

2. History of the organization of remuneration ………………………………………… ..8

3. Determination of labor remuneration ……………………………………………… ... 9

3.1. Remuneration systems for employees of public sector institutions ... ... 10

3.2. Forms and systems of remuneration for employees of commercial organizations …………………………………………………………………… 10

4. State guarantees in the field of employment ………………………………… .14

5. The concept of the composition of the wage fund ……………………………………… .16

6. Working time and its duration …………………………………… 24

6.1. Normal working hours ………………………… ... 25

6.2. Shorter working hours …………………………………………… .26

6.3. Incomplete working hours …………………………… ... 27

Conclusion ……………………………………………………………………… .29

List of literature sources ……………………………………………… ..30

Introduction

Organization, regulation and remuneration of labor play an important role in ensuring effective planning of social production.

Building the organization of labor on the basis of the achievements of modern science and advanced practice is an urgent need of the working people, because in this case, not only the saving of working time and the growth of labor productivity are achieved, which is very important in itself, but also the facilitation and humanization of labor should occur. Increasing its content, improving working conditions, as well as creating an environment for the development of labor activity and creative initiative of workers.

The wages of workers are the price labor resources involved in the production process. To a greater extent, it is determined by the quantity and quality of labor expended, but market factors play a significant role - demand and supply of labor; the prevailing specific market conditions, territorial aspects, legislative norms, etc.

According to the definition of sociologists, labor is a category of not only economic, but also political, since the employment of the population, the level of its professional training and the efficiency of labor in the life of the state in general and regions in particular play a very important role in the development of society.

The main fundamental legislative document of our country - the Constitution of the Russian Federation - contains articles that are fully and quite definitely devoted to labor in the country. Labor Code of the Russian Federation - clearly forms all the basic provisions on labor and is the main document on the legal regulation of labor in our country.

Salary is the remuneration that the employer is obliged to pay to the employee in accordance with the terms of the employment contract and the requirements of labor legislation.

Wages through the eyes of an employee are the main part of his income designed to satisfy the vital needs of not only him, but also his family members.

Salary through the eyes of the employer is an element of expenses in the cost of production, which reduces the profit of the enterprise.

The main task of organizing wages is to make wages dependent on the quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each.

Organization of remuneration involves:

Determination of the forms and systems of remuneration of workers in the enterprise.

Development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise.

Development of a system of official salaries for employees and specialists.

Justification of indicators and the system of bonuses for employees.

The purpose of this course work is to conduct a study of the forms and methods of remuneration, to analyze the establishment of remuneration in the budget and commercial organizations, existing systems and forms of remuneration.

1. The concept of wages and methods of its legal regulation

Labor remuneration in accordance with Art. 129 of the Labor Code of the Russian Federation is a system of relations related to ensuring the establishment and implementation of payments by the employer to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

Wages are remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

In the legal literature, the unsuccessful edition of the named article, which gives a definition of the basic concepts, is rightly criticized. It is objectionable that the basic concepts of "wages" and "wages" differ significantly from each other. Some authors consider them synonymous, others relate them as a generic concept (wages) and the main element of a generic concept (wages). Speaking about the inaccuracy of the terminology used in the Labor Code of the Russian Federation, A.F. Nurtdinova gives convincing arguments in favor of the fact that it is unacceptable to define wages as a system of relations, since "between the employee and the employer, only those social relations arise that are specified in Article 1 of the Labor Code of the Russian Federation. An independent system of relations for the establishment and payment of wages cannot exist, since the rights and obligations to pay wages arise from the parties to the employment relationship as one of its elements due to the compensatory nature of labor. "

According to Art. 135 of the Labor Code of the Russian Federation of the wage system, the size of tariff rates, salaries, of various kinds payments are set:

employees of organizations financed from the budget - by the relevant laws and other regulatory legal acts;

employees of organizations with mixed financing (budget financing and income from entrepreneurial activities) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

The establishment of wages involves a combination of legal regulation carried out by state bodies in a centralized manner, with local regulation directly in the organization.

In a centralized manner, the minimum wage, salary schemes and tariff rates in the public sector, wage systems, the procedure for remuneration in case of deviations from normal working conditions, the procedure for maintaining and calculating average earnings, guarantees in the field of remuneration are determined.

The system of basic state guarantees of wages includes: the size of the minimum wage in the Russian Federation; the size of the minimum wage rate for public sector employees; limiting the list of grounds and amounts of deductions from wages; limitation of payment of wages in kind; state supervision and control over the full and timely payment of wages; responsibility of employers for violation of labor legislation on wages.

Sectoral regulation of wages is carried out with the help of sectoral agreements and acts.

With the transition to a market economy, the state abandoned direct centralized regulation of the remuneration of most workers. State regulation of labor remuneration (while maintaining the principle of not limiting the maximum amount of remuneration of a specific employee) has remained in organizations financed from budgets of various levels.

The sphere of local legal regulation includes such issues as:

the establishment of salary systems for individual workers, determination of the size of tariff rates and salaries, the ratio of their sizes between individual categories of workers;

introduction of incentive surcharges and allowances to tariff rates (salaries);

development and introduction of provisions on bonuses, on the conditions for payment of remuneration based on the results of work for the year and for length of service;

determination of increased (in comparison with the legislation) amounts of wages when performing work in conditions deviating from normal;

replacement and revision of labor standards.

Local regulation of wages is essential for linking earnings with results labor activity... The document, which fixes the terms of remuneration developed in the organization, is a collective agreement or regulation on remuneration. The terms of remuneration determined by the collective agreement, agreements, local regulations of the organization cannot be worsened in comparison with those established by the Labor Code, laws and other regulatory legal acts. Conditions of remuneration determined labor contract, cannot be worsened in comparison with those established by the Labor Code of the Russian Federation, laws, other regulatory legal acts, a collective agreement, agreements (Article 135 of the Labor Code of the Russian Federation)

2.History of the organization of remuneration

Even in the period of Kievan Rus, there was no wages as such; for service to the prince's troops, land plots were given, which were inherited. Later they began to be called - estates. The prince's squad, his entourage existed at the expense of polyudye.

Polyudya is the collection of taxes by the prince from the population from winter to spring.

During the period of the unification of the Russian lands for the maintenance of persons who held public office, Prince Ivan 3 created a feeding system. Taxes were collected from the local population, county, volost, and at the expense of these taxes, salaries were paid to officials. Gradually, at the expense of such fees, the state treasury was formed and funds from it went to the maintenance of state officials.

In Soviet Russia, there was an attempt to move away from commodity-money relations in view of the construction of socialism. During the period of war communism, money was abolished. Instead of wages at work, products or essential goods were issued. Workdays have been established for workers on collective and state farms. The foreman of a state farm or collective farm took into account how many working days the worker worked out and whether he worked out the norm of workdays. If not worked out, then the employee was sentenced to forced labor. For each day worked on the collective farm, the worker was given one stick, and at the end of the year, according to the number of "sticks" earned, the production was calculated. The collective farmers did not have "live" money.

9. Organization and management of the material, technical and labor potential of the enterprise

9.8. Salary and basic principles of its organization

Remuneration for workers is made in the form of wages and is set by each enterprise independently, based on financial capabilities and characteristics production process... However, the basic principles for establishing the organization of wages are common for enterprises of all forms of ownership and are stipulated in the Code of Labor Laws of the Russian Federation (Labor Code of the Russian Federation).

Pay systems(Article 83 of the Labor Code of the Russian Federation). Workers are paid on a per-time basis, piece-rate or other remuneration systems. Payment can be made for individual and collective work... To enhance the material interest of employees in the fulfillment of plans and contractual obligations, to increase production efficiency and the quality of work, bonus systems, remuneration based on the results of work for the year, as well as other forms of material incentives, can be introduced.

Workers' wages(Article 80 of the Labor Code of the Russian Federation). When paying workers, tariff rates, salaries, and a tariff-free system can be applied, if the enterprise, institution, organization deem such a system the most appropriate.

Type, remuneration system, the size of tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between separate categories the personnel of the enterprise are determined independently.

Remuneration for the work of managers, specialists and employees (Article 81 of the Labor Code of the Russian Federation) is made, as a rule, on the basis of official salaries. Official salaries are established by the administration of the enterprise in accordance with the position and qualifications of the employee. Enterprises can establish a different type of remuneration for managers and employees (as a percentage of revenue, in shares of profit, etc.).

Minimum wage(Article 78 of the Labor Code of the Russian Federation). The monthly salary of an employee who has completed the standard of working time fully determined for this period and fulfilled his labor duties (labor standards) cannot be lower than the established minimum wage. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments.

Tariff wage system

The Government of the Russian Federation has approved the Unified Tariff System (UTS) for institutions and organizations in the public sector. Others can use it if they find it necessary and useful. This system is based on comparing the complexity of labor functions of various groups and categories of personnel, specific positions and responsibilities of employees, their qualifications. Together, these factors provide sufficient full description assessments of workers' labor and determine the possibility of changing the general principles of differentiation of their wages on the basis of the ETS. Comparison of the levels of difficulty of labor by professions of workers and positions of employees made it possible to distribute workers in 18 categories of the UTS. In practice, outside the budgetary sphere in organizations and firms, different sizes of the range of categories of workers are used.

The tariff system consists of tariff scales, tariff rates and tariff and qualification reference books (Tables 9.3, 9.4).

Table 9.3

An example of a wage scale for workers in an enterprise

Indicators
Tariff coefficients
Absolute increase in tariff coefficients
Relative increase in tariff coefficients,%

Tariff grid can be used at enterprises to determine the ratio in wages of workers of different skill levels. They contain tariff categories and tariff coefficients. In this case, a certain tariff coefficient corresponds to each category. The wage category reflects the degree of complexity, accuracy and responsibility of the work and the level of qualifications of the worker required to perform it. The tariff coefficient shows the ratio of the hourly tariff rate (the size of the worker's wages per hour) of the corresponding category to the hourly tariff rate of the first category.

Tariff rate determines the amount of remuneration per unit of time (hour, working day, month, year). The hourly wage rate shows the absolute amount of remuneration of the worker of the corresponding category per hour.

Tariff and qualification reference book is a list of specific of this enterprise work, and those requirements that must be met by the worker employed in this job. According to the reference book, the category of work is established and the category is assigned to workers.

The tariff and qualification reference book includes a number of sections in which the tariff and qualification characteristics are grouped by production and type of work. The handbook contains three sections for each profession and each grade:
- "characteristics of works";
- "must know";
- "example of work".

Systems and forms of remuneration

The tariff system determines the quality of work of each worker - responsibility, skill, as well as working conditions. Quantitative accounting of labor expended by production workers is carried out using various systems of remuneration.

Table 9.4

Example of hourly wage rates for workers of an enterprise (RUB)

Indicators
At work with normal working conditions:
for pieceworkers for time workers
At work with difficult and hazardous working conditions:
for pieceworkers for time workers
At work with particularly difficult and hazardous working conditions:
for pieceworkers for time workers

The classification of systems and forms of remuneration is shown in Figure 9.11.

Rice. 9.11. Classification of systems and forms of remuneration

Piecework wage system

Under this system, wages are paid depending on the amount of products produced or the amount of work performed. It is used under the following conditions:
- the ability to account for production and work rate setting;
- reflection in the development of workers of the final results of labor.

The basis of the piece-rate system is the piece rate, which expresses the amount of wages for each job or operation per unit of time. Piece rates P are usually calculated based on production rates n vyr or time rates n vr:

P = l t / n vyr or P = l t n bp,

where l t is the hourly tariff rate corresponding to the category to which the this work, rub.

Direct piecework wages- a system in which the price per unit of output does not change depending on the level of performance standards. Earning Z is directly proportional to the quantity of manufactured products and is defined as the product of the volume of products Q by the price per unit of this product P:

Piece-progressive wages- a system in which, as a rule, within the limits of meeting production rates, payment is made at normal piece rates, and all products manufactured in excess of the norm are paid at increased rates according to a special scale.

With a piece-rate bonus system a pieceworker, in addition to earnings at direct piecework rates, is paid a bonus for the fulfillment and overfulfillment of the established quantitative and qualitative indicators.

Indirect piecework payment it is used for the remuneration of auxiliary workers (adjusters, repairmen, electricians, etc.). Their wages are set depending on the results of the work of the main workers, brigades or sections they serve and are determined according to piece rates for each volume of service per unit of work performed by the main workers:

where Z к.с - earnings of auxiliary workers, paid according to the system of indirect piecework;
Р к.с - the rate for indirect piece-rate payment, rubles / piece;
Q is the volume of production output by the main workers, units;
l t - hourly wage rate of an auxiliary worker, rubles;
H - the number of main workers, people;
n ph i - the actual output of the main worker, pcs .;
n vyr.o.p i is the production rate of the main worker, pcs.

Chord system used when performing emergency and urgent work. In this case, the piece rate is set for the entire volume of work without dividing by operations.

Time-based wage system divided into hourly and monthly.

With hourly hourly wages, the wages of a time worker Z p.:

Z p = l t t h,

where l t is the hourly wage rate of the worker, rubles;
t h - the number of hours worked by the worker, h.

With monthly wages, the worker's earnings are calculated using the formula

Z p = L okl d dn.ph / d dn,

where L okl is the worker's salary per month, rubles;
d dn.f - the number of working days actually worked by the worker;
d days - the number of working days per month.

Time-bonus system of remuneration provides, in addition to payment at tariff rates (salaries) for hours worked, the payment of bonuses for the achievement of qualitative and quantitative indicators. This system it is used with strict rationing of shift and monthly tasks, taking into account the application of technically sound service standards.

Payroll planning in the enterprise

When planning wages, the amounts calculated at tariff rates, salaries, basic rates, as well as all types of additional payments are taken into account. The enterprise itself has the right to choose the systems and forms of remuneration. Payroll planning is carried out for the entire payroll of the enterprise. Separate the wages fund for industrial and non-industrial personnel. The PPP wage fund is determined by categories of workers (workers, engineers, employees, etc.).

Wages paid to pieceworkers at rates and time workers at rates, makes up the tariff fund.

Additional payments to the tariff fund- bonuses for fulfilling and overfulfilling the plan, bonuses for work at night, for team leadership, student training, additional payments for adolescents - together with the tariff fund, make up hourly wage fund.

Overtime pay, payment of reduced hours for nursing mothers, payment of downtime within the working day together with the hour fund form day wage fund.

Additional payments established by law for not fully worked time - absenteeism caused by the fulfillment of public and state duties, vacations and severance pay, whole-day downtime - add up to the total daily wage fund. annual payroll.

Previous

Introduction.	3
Chapter 1.	Organization of wages.
§1.1.	The essence and significance of wages.	4
§1.2.	Tariff system.	5
§1.3.	Labor rationing.	7
§1.4.	Forms and systems of wages.	8
§1.5.	Motivation and stimulation of labor.	12
Chapter 2.	Organization of wages for enterprise LLC "Stroy".
§2.1.	Description of the enterprise, its indicators and cost structure.	16
§2.2.	Formation of a wage fund at Stroy LLC	20
§2.3.	Tariff system of LLC "Stroy".	23
§2.4.	The remuneration system used at Stroy LLC.	24
§2.5.	Surcharges and surcharges applied at the Stroy LLC enterprise.	25
§2.6.	Examples of calculating the wages of employees of the enterprise.	26
§2.7.	The structure of the wage fund for employees of the enterprise. Calculation of the average wage.	27
Chapter 3.	Analysis of labor productivity at the company "Stroy".
§3.1.	Labor productivity analysis.	29
§3.2.	The ratio of growth rates of labor productivity and average wages at OOO Stroy	32
§3.3.	The ratio of the average wage at OOO Stroy to the subsistence minimum.	33
Conclusions and offers.	34
	37

Introduction.

The economic purpose of wages is to provide living conditions for a person. For this, a person rents out his services. The totality of these services, along with other factors of production, creates a product in society to be distributed. One part of this product is used to develop production, the other goes to the personal consumption of members of society, forming their income. Moreover, the process of income generation occurs, as it were, at two levels: at the level of workers as direct participants in production and at the level of families, where incomes are finally formed in accordance with the size of the family and the income of its members, which take various forms in the form of income for land, capital, labor or social payments.

The general level of wages in a country depends on the degree of development of the productive forces of society: technology, productivity, labor organization, etc. Thus, a comparison of the average level of wage rates in both the United States and Western Europe confirms this pattern.

The organization of remuneration is an important component of the organization of labor at the enterprise.

From the whole variety of existing forms and systems of remuneration, each enterprise chooses the system that best suits the specific conditions of production (the nature of the products, the specific technological equipment, management level, sales market, demand volume, etc.).

Target course work: to consider the procedure for introducing a system of remuneration at the enterprise, the structure of earnings of employees of the enterprise, the ratio of the growth rates of labor productivity and average wages.

To carry out this course work, the data of LLC "Stroy" for 2000 were used.

CHAPTER 1 ORGANIZATION OF Wages

§1.1. The essence and significance of wages.

Wages represent the price of labor power, corresponding to the value of consumer goods and services that ensure the reproduction of labor power, satisfying the physical and spiritual needs of the worker himself and his family members.

The organization of remuneration is based on the following principles:

· Providing enterprises with maximum independence in matters of organization and remuneration;

· Distribution in accordance with the results of labor, its quantity and quality;

· Material interest in high end results of labor and unlimited wages;

· Production effective system social protection of employees;

· Regulation of the ratio in wages between the most and the least paid categories of workers;

· Outstripping growth rates of labor productivity over the growth of average wages.

Salary acts in different forms: piecework, time-based with piecework elements; bonuses and additional payments are widespread, depending on the qualifications of work, the degree of complexity, attractiveness, etc. All methods of remuneration take the form of wage rates. And here it is important not only what salary the employee receives, but also how many goods and services can be purchased for it. It is necessary to distinguish between nominal wages, that is, its monetary size, and real wages, which is understood as a certain amount of goods and services purchased for a given wage.

The organization of remuneration at the enterprise is based on three interrelated interdependent elements, namely: the tariff system, labor rationing and forms of remuneration.

§1.2. Tariff system.

The tariff system traditionally serves as the basis for organizing the wages of workers and is built depending on working conditions, qualifications of workers, the form of remuneration and the importance of this industry in the national economy. The tariff system includes: tariff rate, tariff scale, tariff and qualification reference books, with the help of which it is possible to determine the category of work and who works in accordance with the tariff scale.

Tariff system- a set of standards with the help of which the differentiation of workers' wages is carried out different categories.

Tariff rate (salary)- a fixed amount of remuneration of an employee for fulfilling the labor standard (labor duties) of a certain complexity (qualification) per unit of time. The initial is the minimum wage rate of the first category. It determines the level of remuneration for the simplest work. Tariff rates can be daily, hourly.

Tariff grid- a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. The tariff coefficient of the lowest category is taken equal to one.

Via tariff and qualification reference books you can determine the grade of work or working in accordance with the tariff scale.

The wage system according to the Unified Tariff System (UTS), adopted in 1992 for budgetary sectors, provides for the differentiation of wages by 18 categories. The rate of the 18th grade is 10.07 times higher than the rate of the 1st grade. The first 8 digits are intended for the tariffication of workers.

In accordance with the principles of the development of the UTS, the rate of the 1st category must not be lower than the minimum wage. In particular, based on the minimum wage and average working hours established by law, the minimum hourly wage rates of the 1st category are determined. From the 1st to the 3rd grade, the rates increase by 30% from grade to grade, from 4th to 15th - by 13%, from 16th to 18th - by 11%.

The wages and salaries of workers based on the ETS are the minimum wage levels in both the public and private sectors of the national economy. This serves as a state social guarantee of the level of remuneration, below which the employee cannot be paid a salary if he observes the terms of the employment contract.

§1.3. Labor rationing.

For efficient organization remuneration of labor at the enterprise, it is necessary to know how much labor is needed to perform a particular job, i.e. to establish the measure of labor of each employee (labor rate). Labor rationing- this is the definition of the maximum allowable amount of time to perform a specific work or operation in the conditions of a given production (the minimum allowable amount of products manufactured per unit of time).

Labor rationing is the basis for the correct organization of labor and wages; it should be based on the introduction of progressive, technically sound norms.

In practice, various methods of labor rationing are used. The most progressive - analytical method, involving the use of an integrated, systematic approach to the formation of norms and standards of labor, providing for such procedures as: research of the labor process, divided into component elements; study of all factors affecting labor costs; designing a more perfect composition of operations and methods for their implementation; development of measures to improve the maintenance of the workplace; calculation of the time to complete the work; introduction of norms into production, etc.

The analytical method can be differentiated into analytical-calculation, in accordance with which the norms are determined by direct study of working time (timing, FRD, selective method of studying the loss of working time, etc.).

Accounting for the costs of working time provides for a systematic study of labor processes, measuring and analyzing the costs of time by conducting observations at workplaces, which allows you to establish the workload of performers during the working day: determine the degree of use of equipment, identify losses of working time, determine the implementation of production standards, etc. ...

§1.4. Forms and systems of wages.

Forms and systems of wages are ways to establish the relationship between the amount of remuneration and the labor contribution of workers. Labor costs are measured by working hours and the amount of manufactured products. On the basis of these indicators, the main forms of workers' wages are built - time-based and piece-rate. At time-based payment the measure of remuneration is the time worked, and earnings are calculated in accordance with the employee's tariff rate or in the form of a salary for the time actually worked. At piecework payment the measure of labor is the output produced, and the assessment of labor is made in accordance with the piece rate. Both piecework and time-based forms of remuneration can be represented by the remuneration system (Fig. 1).

Fig. 1. Forms and systems of remuneration.

Piecework wages are common in those enterprises where output rates can be calculated. This form of payment is established when it is necessary to increase the amount of goods produced. The disadvantage of this wage system is the possibility of excess stocks occurring in certain sections of the technological chain, which leads to a decrease in production efficiency. On the modern production more often a time-based wage system is used, the main disadvantage of which is the inherent incentive mechanism, depending on the quantity and quality of the work performed. Therefore, in its pure form, neither piecework nor time-based forms of remuneration are applied.

With time-based forms, payment is made for a certain amount of time worked, regardless of the number of work performed. Distinguish simple time-based and premium-time wage systems.

The earnings of workers are determined by multiplying the hourly or daily wage rate of his category by the number of hours or days he worked. The earnings of other categories of workers are determined as follows: if these workers have worked all working days of the month, then their wages will be the salaries established for them; if they have worked an incomplete number of working days, then their earnings are determined by dividing the established rate by the calendar number of working days and multiplying the result obtained by the number of working days paid at the expense of the enterprise.

At time-bonus In the wage system, a bonus is added to the amount of wages at the tariff in a certain percentage to the tariff rate or to another measure. The primary documents for the accounting of labor of employees with time wages are timesheets.

Piecework form of payment is subdivided into direct piece-rate, piece-bonus, piece-progressive, indirect piece-rate and lump-sum systems.

At direct piecework the system of remuneration of workers is carried out for the number of units of products manufactured by them and work performed on the basis of fixed piece rates established taking into account the necessary qualifications. Piece-bonus the system of remuneration of workers provides for bonuses for overfulfillment of production standards and the achievement of certain quality indicators (absence of marriage, complaints, etc.). At piece-rate progressive in the system, the payment rises for the production in excess of the norm. At indirect piecework In the system, the remuneration of adjusters, pickers, assistant foremen and other workers is carried out as a percentage of the earnings of the main workers of the serviced area.

Chord form remuneration provides for the determination of the total earnings for the performance of certain stages of work or the production of a certain amount of products.

The calculation of earnings in the case of a piece-rate form of remuneration is carried out according to the documents on production.

The forms and systems of remuneration described above are basic salary... Under additional wages understand such payments to employees of enterprises that are made not for the work performed, but in accordance with current legislation: payment regular vacations, breaks in the work of nursing mothers, grace hours adolescents, during the performance of state and public duties, severance pay upon dismissal, etc. Decisive influence on the ratio component parts earnings renders the level of organization of production at the enterprise and the quality of labor rationing inherent in it.

The second important factor that, other things being equal, affects the ratio of the main and additional payments, is an the degree of maturity of the trade union organization of the enterprise (or any other organization representing the interests of employees at the enterprise), its ability to influence the conditions and level of remuneration.

In countries with developed market economies, where employers ensure a high level of organization of production, and trade unions are quite active in influencing wage conditions through a system of multilevel collective bargaining, the ratio between basic and incentive pay is not less than 9: 1, i.e. the share of all types of incentives in the wages of employees does not exceed 10%. In practice, this means a high degree of guarantee of wages on the part of the employer and a high degree of guarantee of labor return (labor productivity) of employees.

§1.5. Motivation and stimulation of labor.

Labor behavior of a person is determined by the interaction of external and internal incentive forces. External incentive forces, being elements of the labor situation, affect the behavior of the employee in the labor process. Internal motivating forces are the needs of a person, his interests, desires, aspirations, value orientations, motives. The formation of internal incentive forces that affect labor behavior is the essence of the process of motivating labor activity.

All human activity is conditioned by real needs, which are a deep source of motivation for the labor process. A need is a need for something necessary to support the life and development of a person, or social group, the inner stimulus of activity. Regarding the motivation of labor behavior, the peculiarity of needs is that they only become an internal stimulus and regulator of this process when they are realized by workers. In this case, the needs take on a specific form - the form of interest. The content of interest is represented by objects and objects, the mastery of which will satisfy certain needs. The word "motive" is French, it comes from the Latin moveo which means "moving". A motive is what prompts a person's activity, for the sake of which it is performed. With the help of motive, a person explains and justifies his behavior. Usually, human activity is justified simultaneously by several motives, or a motivational core. For example, the labor behavior of an employee is characterized by a motivational core, which includes three main groups of motives: motives of provision, motives of recognition, motives of prestige. The motives for collateral relate to the valuation of the population material resources necessary to ensure the well-being of work-

nick and his family. These motives include the material interest of the employee, his focus on earnings. The motives for recognition are the desire to realize their potential in work. Motives of prestige are expressed in the desire to realize their social role, take part in socially significant activities.

Work motivation begins to form in a person before the start of his professional labor activity by assimilating the values ​​and norms of labor morality and ethics, as well as through personal participation in labor activities within the family and school. At this time, the foundations of the attitude to work are laid, labor qualities are developed, i.e. initial work skills are acquired. A person enters into professional labor activity with an already formed value consciousness and knows what needs and interests he would like to satisfy through labor. The real work environment forces the employee to transform their value orientations. Practical requirements determine specific motivation, which, in contrast to the value consciousness, which determines the meaning and long-term goals of labor activity, mainly predetermines the choice of ways and means of achieving these goals.

An incentive is an incentive, an interest in doing something. There is a wide variety of incentives that can be classified according to needs, focus and interests (Table 1.1).

Stimulation of labor is, first of all, an external motivation, an element of the labor situation that affects human behavior in the world of work. The essence of stimulation, its influence on labor behavior can be most fully revealed if we single out the functions of stimulation, such as economic, moral, social, socio-psychological (Fig. 2).

Table 1.1

Classification of incentives.

INCENTIVES
Depending on your needs
Material Cash: salary, bonuses, allowances, surcharges, etc. Non-monetary: treatment vouchers, rest, loans for home purchase, transport passes, comfortable working conditions, etc.		Intangible Social: prestige of work, the possibility of professional growth, the possibility of self-affirmation. Moral: verbal praise, gratitude, rewards of various kinds. Creative: the possibility of self-improvement, self-realization, self-expression. Socio-psychological: the possibility of communication, involvement in the affairs of the work collective.
Depending on the direction
Encouraging Material; Intangible; Individual; Collective.		Blocking Forfeiture of premiums; Remark, reprimand, etc.
Depending on interests
Individual	Collective		Public

Fig. 2. Incentive functions.

CHAPTER 2 ORGANIZATION OF Wages

AT THE ENTERPRISE OF LLC STROY.

§2.1. Description of the enterprise, its indicators and cost structure.

The plant for the production of ceramic facing bricks "Stroy" is an LLC and operates on the basis of the Civil Code of the Russian Federation, Part 1. The company is a legal entity and acts on the basis of the Charter and the Memorandum of Association, has its own property, an independent balance sheet and current account.

The founders are legal entities and are liable for the obligations of Stroy LLC in the amount authorized capital created from the funds of the founders.

The supreme governing body of LLC Stroy is the Board of Founders, each founder has one vote, regardless of the size of the contribution to the authorized capital.

The exclusive competence of the Council of Founders includes the issues of determining the main directions of social and industrial (economic) development, approving plans and reports on their implementation.

After making the mandatory payments, the profit is subject to distribution among the founders.

For all types of work and services carried out by LLC "Stroy", there are appropriate licenses, the products manufactured comply with the current GOST.

The company is located at: 160021, Vologda, st. Ananyinskaya, house 50, phone: 257069.

LLC "Stroy" is an enterprise for the production of ceramic bricks, which belongs to the group of effective building materials that improve the thermal properties of walls and allow

reduce their thickness compared to the thickness of walls made of ordinary bricks. The scope of this brick is for facing works and for ordinary masonry of walls of residential and public buildings.

The company has its own raw materials - clay for the production of bricks of the required quality. At present, out of 114 hectares of land allotment for a clay quarry, about 4 hectares have been developed. According to experts, the clay reserves will be enough for 43 years of uninterrupted operation of the enterprise at the planned production volume.

The geographic boundaries of the sales market are mainly the territory of the Vologda Oblast. The main consumers of bricks are enterprises that invest in the reconstruction, modernization of production, specialized construction organizations of various forms of ownership, the population engaged in the construction of housing and other objects for personal use (CJSC Vologdagrazhdanstroy, OJSC Vologdastroy, LLC Zhilstroyservis, etc. ). LLC "Stroy" has a stable position and prospects in the market. With a general increase in brick sales, individual developers and private enterprises have become stable buyers.

Technical and economic indicators economic activity LLC "Stroy" for 2000 are presented in table 2.1.

During the analyzed period, there is a relative decrease in production costs: the growth rate of profit from sales (135.6%) outstrips the growth of revenue from sales (114.7%). The profitability of production increases from 12.3% to 14.9%. In general, growth is taking place in all technical and economic indicators of economic activity.

Table 2.1

Technical and economic indicators of economic activity

OOO Stroy for 2000, thousand rubles

Indicator	1st quarter	2 quarter	3 quarter	4th quarter	Change over the year
					+/-	%
Gross product value	11579,1	12599,1	11251,5	13039,9	+1460,8	+12,6
Revenue from product sales	10623,0	11774,9	10228,6	12186,8	+153,8	+14,7
Production costs	9454,5	10479,7	8694,3	10602,5	+1148,0	+12,1
Profit from sales	1168,5	1295,2	1534,3	1584,3	+415,8	+35,6
Balance sheet profit	233,7	259,0	276,2	285,1	+51,4	+22,0
Net profit	151,9	168,4	179,5	185,4	+33,5	+22,1
Profitability,%	12,3	12,4	17,6	14,9	+2,6	+21,1
Average number PPP, people	614	798	767	678	+64	+10,4

The company uses a brigade form of organization of workers' labor. The salary between the members of the brigades is distributed in proportion to the hours worked of each member of the brigade and the category. With a view to more rational use areas and an increase in the use of fixed assets, a 2-shift working week is used.

The personnel of the enterprise includes basic and auxiliary workers, specialists, management and service personnel.

In order to streamline wages and increase the material interest of employees of the enterprise, increase efficiency and responsibility for the performance of official duties at the enterprise, "REGULATIONS on the formation of the payroll of the divisions of LLC" Stroy "and" Regulations on bonuses ".

Structure full cost LLC Stroy is shown in Table 2.2.

Table 2.2

The structure of the total cost of OOO Stroy in 2000, thousand rubles

Cost elements	1st quarter		2 quarter		3 quarter		4th quarter		year 2000
	Thousand roubles	%	Thousand roubles	%	Thousand roubles	%	Thousand roubles	%	Thousand. rub.	%
Material costs	2805,1	27,0	3650,5	31,7	2816,5	28,3	3142,0	26,4	12414,2	28,4
Labor costs	3109,4	29,9	2693,5	23,4	2759,3	27,7	4786,7	40,2	13348,8	30,5
Social contributions	1180,7	12,3	1141,9	9,9	1171,5	11,8	1578,8	13,3	5172,8	11,8
Depreciation of fixed assets	831,1	8,0	863,7	7,5	806,1	8,1	821,2	6,9	3322,2	7,6
Other costs	2363,0	22,7	3166,3	27,5	2398,9	24,1	1573,0	13,2	9501,2	21,7
Full cost	10389,3	100	11515,9	100	9952,4	100	11901,7	100	43759,3	100

As can be seen from the table, the share of labor costs for employees in the total cost of production is 30.5%, during the year it increased by 10.3 points (from 29.9% to 40.2%), the absolute increase was 1677.3 thousand roubles. The increase in the share of wages was due to a decrease in almost half specific gravity other production costs.

§2.2. Formation of a wage fund at Stroy LLC.

The procedure for the formation of the wage fund at the enterprise is established "REGULATIONS on the formation of the payroll of LLC" Stroy " and the "Regulations on Bonuses".

The system allows you to regulate the level of the wage bill and sets financial responsibility managers, specialists, employees and working divisions of Stroy LLC for the performance of economic activities.

In accordance with this provision, the form of remuneration adopted at Stroy LLC is a time-bonus system. For a quantitative assessment of the personal contribution of employees at the enterprise, labor participation rates (KTU) are used, the procedure for determining which is also developed in the "Regulations". Thus, the basic KTU is 1. Indicators that increase KTU by 0.5: a high level of labor productivity, efficient use of equipment, performance of work in related professions, the complexity of the work performed, etc .; by 0.25 - high quality of work performance, absence of defects, urgency of work, etc. Indicators lowering the CTU by 0.5: low productivity, ineffective use of equipment, tools, etc .; by 0.25 - violation of safety regulations, being late for work, etc. The wage system, the size of tariff rates (salaries), various types of payments are also fixed in the collective agreement of the enterprise and in labor contracts(Article 135 of the Labor Code), concluded with employees upon admission to work. Salaries are paid at least every half month (6th and 20th). The total amount of all deductions for each payment of wages does not exceed 20%, and in cases stipulated by federal laws - 50% of the wages owed to the employee.

The payroll includes:

1. the official salary (wage rate for workers) of employees, established in accordance with the staffing table;

2. coefficient of labor participation;

3. bonuses and other incentive payments paid in accordance with the "Regulations on bonuses" (remuneration for seniority, current bonuses for production results, one-time bonuses, remuneration based on the results of work for the year);

4. allowances and surcharges for working conditions deviating from normal (payment for overtime hours, work on weekends and holidays, regional coefficient);

5.extra salary (payment annual leave basic and additional; payment through no fault of the worker; payment of preferential hours of students, etc.), formed in accordance with the Labor Code and the "Regulations".

§2.3. Tariff system of LLC "Stroy".

The main standards that form the tariff system of remuneration (Article 143 of the Labor Code) at Stroy LLC include:

Tariff - qualification reference books,

Tariff rates and grids, salary schemes for engineering and technical workers (ITR) and employees.

In addition, the tariff system provides for various surcharges and surcharges calculated on the basis of tariffs and having a compensatory and stimulating nature, regional coefficients.

The tariff system of Stroy LLC consists of the following main elements:

· tariff scale. The tariff scale is a table that combines the scale of tariff categories and the corresponding scale of tariff coefficients (the higher the category, the higher the tariff coefficient). Professions of workers are charged within the limits from the 1st to the 8th category of the Unified Tariff Schedule.

· tariff rates (salaries). LLC Stroy, as an enterprise not related to the budgetary sphere, determines the size of tariff rates, salaries, as well as the ratio in their amounts between individual categories of employees, in accordance with the current legislation, independently, fixing them in collective agreements or local regulations.

The tariffication of work and the assignment of tariff categories to employees are carried out taking into account tariff- qualification handbook jobs and professions of workers , qualification reference book of positions of managers, specialists and employees including detailed characteristics main types of work, indicating the requirements for the qualifications of the employee.

§2.4. The remuneration system used at Stroy LLC.

The company uses a time-bonus wage system. For a quantitative assessment of the personal contribution of employees at the enterprise, labor participation rates (KTU) are used, the procedure for determining which is developed in the "Regulations on the formation of the wage fund" (the procedure for application is given in §2.2). There are also a number of incentive and compensation payments.

At time-based payment the measure of remuneration is the time worked, and earnings are calculated in accordance with the employee's wage rate or in the form of a salary for the time actually worked by multiplying the hourly or daily wage rate of the worker's category by the number of hours or days worked by him. The earnings of engineers and managers and managers are determined as follows: if these workers have worked all working days of the month, then their pay will be the salaries established for them; if they have worked an incomplete number of working days, then their earnings are determined by dividing the established rate by the calendar number of working days and multiplying the result obtained by the hours worked.

With a time-bonus system of remuneration for employees in excess of payment in accordance with the hours worked and tariff rates (salaries), a bonus is established for ensuring certain quantitative and qualitative indicators. Monthly bonuses are set at 10-20% of tariff rates (salaries).

The regional coefficient is set at 15% of the basic and additional wages in accordance with the Decree of the Government of the Russian Federation of July 16, 1992 No. 494.

The primary document for recording the hours worked is the timesheet.

§2.5. Supplements and surcharges applied at the enterprise.

The following additional payments and allowances are applied at Stroy LLC:

Compensation payments:

- overtime pay- for the first two hours, an additional payment is made in the amount of one and a half, for the next hours in a double amount, overtime falling on holidays are paid in double amount.

- payment for work on holidays- employees for whom hourly (daily) rates are set are paid at a double rate; to employees for whom a salary is established, in the amount of the hourly (daily) rate in excess of the salary, if the work was performed within the monthly norm, and in the amount of double the rate in excess of the salary, if the work was performed in excess of the monthly norm.

- payment for work on weekends- compensated by providing another day of rest or in cash (double).

- district coefficient- set at 15% of the basic and additional wages in accordance with the Decree of the Government of the Russian Federation of July 16, 1992 No. 494.

Incentive payments:

The additional payment for the length of service is calculated based on the wage rate (salary) of the employee, excluding additional payments and allowances, and is paid monthly in the following amounts: work experience from 3 to 8 years - 10%, over 8 to 13 years - 15%, over 13 to 18 years - 20 %, over 18 to 23 years old - 25%, over 23 years old - 30%.

Annual performance-based remuneration is paid to employees in the amount of 35% of the rate (salary).

§2.6. Examples of calculating the wages of employees of the enterprise.

An example of calculating the wages of the main worker.

Daily wage rate - 87.6 rubles; work experience at the enterprise - 5 years; the number of days worked - 20 days (170 hours) out of 20 (160), overtime - 10 hours; within a month, the worker performed work of increased complexity - KTU +0.5; for delays - KTU –0.25; for high production indicators the employee is assigned a bonus - 10%; regional coefficient - 15%.

Salary: 87.6 * 20 = 1,752 rubles.

Salary, taking into account KTU: 1752 * (1 + 0.5-0.25) = 2190 rubles.

Bonus: 2190 * 10% = 219 rubles.

Regional coefficient: (2190 + 219) * 15% = 361.35 rubles.

Seniority supplement: 1752 * 10% = 175.2 rubles.

Overtime work: 1752: 166.25 * 1.5 * 10 = 158.08 rubles.

Total accrued: 2190 + 219 + 361.35 + 175.2 + 158.08 = 3103.63 rubles

An example of calculating the wages of an auxiliary worker.

Daily tariff rate - 53.4 rubles; work experience at the enterprise - 3 years; number of days worked - 20 days out of 20; in connection with the production necessity, the worker was involved on weekends - 4 days; for high-quality performance of work - KTU +0.25; for high performance indicators, the employee was assigned a bonus - 15%; regional coefficient - 15%.

Salary: 53.4 * 20 = 1068 rubles.

Salary, taking into account KTU: 1068 * (1 + 0.25) = 1335 rubles.

Bonus: 1335 * 15% = 200.25 rubles.

Regional coefficient: (1335 + 200.25) * 15% = 230.29 rubles.

Seniority supplement: 1068 * 10% = 106.8 rubles.

Weekend work: 53.4 * 2 * 4 = 427.2 rubles.

Total accrued: 1335 + 200.25 + 230.29 + 106.8 + 427.2 = 2299.54 rubles

An example of an employee's payroll.

Official salary - 1850 rubles; work experience at the enterprise - 2 years; number of days worked - 20 days out of 22; for performance of work in related professions - KTU +0.5; premium for high performance - 10%.

Salary: 1850: 22 * ​​20 = 1681.82 rubles.

Salary, taking into account KTU: 1682.82 * (1 + 0.5) = 2522.73 rubles.

Bonus: 2522.73 * 10% = 252.27 rubles.

Regional coefficient: (2522.73 + 252.27) * 15% = 416.25 rubles.

Total accrued: 2522.73 + 252.27 + 416.25 = 3191.25 rubles

§2.7. The structure of the wage fund for employees of the enterprise. Calculation of the average wage.

The structure of the wage fund for employees of the enterprise is presented in table 2.3.

Table 2.3

The structure of the payroll fund for employees of OOO Stroy.

Personnel category	Payroll per quarter, rub.	Payroll structure,%
1st quarter	3 109 355,65	100,00
Main workers	2 140 796,12	68,85
Auxiliary workers	282 384,42	9,08
Specialists	411 705,07	13,24
Leaders	274 470,04	8,83
2 quarter	2 693 504,49	100,00
Main workers	1 734 070,83	64,38
Auxiliary workers	301 739,65	11,20
Specialists	374 885,59	13,92
Leaders	282 808,42	10,50
3 quarter	2 759 322,01	100,00
Main workers	1 718 364,69	62,27
Auxiliary workers	293 086,67	10,62
Specialists	463 679,80	16,80
Leaders	284 190,85	10,30
4th quarter	4 786 663,97	100,00
Main workers	3 238 181,51	67,65
Auxiliary workers	470 296,28	9,83
Specialists	636 129,85	13,29
Leaders	442 056,33	9,24

The table shows that the main share of the wages fund falls on the main (62-69%) and auxiliary (8-11%) workers, the wages of specialists and managers are 13-17% and 9-11%, respectively, which, however, does not indicate an excess of workers' wages over the incomes of engineers and managers, since the share of workers in the number of PPP is 91.2%.

Having data on the average payroll number of PPP, it is possible to calculate the average wages of workers by category (Table 2.4).

Table 2.4

Calculation of the average wages of employees of OOO Stroy.

Personnel category	Payroll per quarter, rub.	Apparent number of PPP	Average monthly salary, rub
1st quarter	3 109 355,65	569	1 821,53
Main workers	2 140 796,12	426	1 676,03
Auxiliary workers	282 384,42	93	1 017,60
Specialists	411 705,07	38	3 576,16
Leaders	274 470,04	13	7 152,31
2 quarter	2 693 504,49	576	1 558,74
Main workers	1 734 070,83	415	1 392,83
Auxiliary workers	301 739,65	105	957,90
Specialists	374 885,59	42	2 975,28
Leaders	282 808,42	14	6 733,53
3 quarter	2 759 322,01	550	1 672,32
Main workers	1 718 364,69	403	1 421,31
Auxiliary workers	293 086,67	92	1 061,91
Specialists	463 679,80	41	3 769,75
Leaders	284 190,85	14	6 766,45
4th quarter	4 786 663,97	553	2 885,27
Main workers	3 238 181,51	426	2 533,79
Auxiliary workers	470 296,28	75	2 090,21
Specialists	636 129,85	39	5 437,01
Leaders	442 056,33	13	11 334,78

The lowest paid labor in the enterprise is the labor of auxiliary workers. Further in ascending order are the main workers, specialists and managers.

CHAPTER 3 PERFORMANCE ANALYSIS

LABOR AT THE ENTERPRISE OF LLC "STROY".

§3.1. Labor productivity analysis.

The efficiency of using the labor resources of an enterprise characterizes labor productivity, which is determined by the amount of products produced per unit of working time, or labor costs per unit of products produced or work performed. The most common and universal indicator of labor productivity is production (average quarterly, average daily and average hourly output by one worker, as well as average quarterly output per worker in value terms). The most generalized indicator of labor productivity is the average quarterly output of one worker. Its value depends not only on the production of workers, but also on the proportion of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day. Let us consider the change in the indicators of Stroy LLC for 2000, comparing the data for the 1st and 4th quarters. The calculation results are shown in Table 3.1.

UD = CR: PPP * 100%

UD 1 = 614: 557 * 100 = 90.7166 UD 4 = 678: 618 * 100 = 91.1504

KvV (KvVr) = V pr: PPP (KR) thousand rubles / person

KvV 1 = 10622.96: 614 = 17.3012 KvV 4 = 12186.8: 678 = 17.9746

KvVr 1 = 10622.96: 557 = 19.0717 KvVr 4 = 12186.8: 618 = 19.7197

DV = KvVr: D * 1000 rubles / person.

DW 1 = 19.0717: 60.32 * 1000 = 316.18 DW 4 = 19.7197: 61.0 * 1000 = 323.27

SV = DV: P RUB / person

CB 1 = 316.18: 8.0 = 39.52 CB 4 = 323.27: 8.0 = 40.41

Table 3.1

Analysis of labor productivity at LLC "Stroy" for 2000.

Indicator	1 sq.	4 sq.	+/-
Production volume, thousand rubles	10622,96	12186,8	+1563,84
Average headcount: Industrial production personnel (RFP) Workers (CD)
Share of workers in the total number of industrial and production personnel (UD) , %
Worked days by one worker per quarter (D)	60,32	61,0	+0,68
Average working hours (P), h.	8,0	8,0	0,0
Total hours worked: All workers for the quarter (T), thousand h Including one worker, man-hour.
Average quarterly output, thousand rubles / person: One worker (Kvv) One worker (KvVr)
Average daily production of a worker (DV), rub / person	316,18	323,27	+7,09
Average hourly output of a worker (SV), rub / hour	39,52	40,41	+0,89

The change in average hourly output is necessarily analyzed as one of the main indicators of labor productivity and a factor on which the level of average daily and average quarterly output of workers depends. The value of this indicator depends on factors associated with changes in the labor intensity of the product and its cost estimate.

The first group of factors includes such as the technical level of production, organization of production, waste of time in connection with the marriage and its correction.

The second group includes factors associated with a change in the volume of production in the cost estimate due to a change in the structure of products and the level of cooperative deliveries. To calculate the influence of these factors on the average hourly output, the method of chain substitutions is used (Table 3.2).

Table 3.2

Influence of factors on the level of average quarterly output of the company's employees.

Factor	Calculation algorithm	KvV, t. R.
The change: Share of workers in the total number of PPP; Number of days worked by one worker Working hours; Average hourly production	KvWood = UD * KvVr 1 = 0.4338% * 19.0717 = KvVd = UD 4 * D * DV 1 = 0.911504 * 0.68 * KvVp = UD 4 * D 4 * P * SV 1 = 0.911504 * *61,0 * 0,0 * 39,52: 1000 = KvVsv = UD 4 * D 4 * P 4 * SV = 0.911504 * *61,0 * 8,0 * 0,89: 1000 =
Total	+0,6734

According to tables 3.1 and 3.2, the average quarterly output of the enterprise in 2000 increased by 673.4 rubles. Due to an increase in the share of workers in the total number of PPP, output increased by 82.7 rubles, due to an increase in days worked - by 196.0 rubles and due to an increase in average hourly output - by 394.7 rubles.

§3.2. The ratio of growth rates of labor productivity and average wages at OOO Stroy.

The rates of labor productivity and average wages are presented in Table 3.3.

Table 3.3

Growth rates of labor productivity and average wages at Stroy LLC in 2000.

According to the table, the growth rate of wages at Stroy LLC in 2000 outpaced the growth rate of labor productivity, which is explained by the rise in sales prices for facing bricks in October 2000. The lead ratio is 1.53 (1.5879: 1.0389). The opposite tendency is optimal, i.e. labor productivity should grow 2-3 times faster than wages. In this situation, a part of the additional product obtained as a result of the growth of labor productivity will be directed not only to increasing the wages of personnel, but also to other measures.

§3.3. The ratio of the average wage at OOO Stroy to the subsistence minimum.

The subsistence minimum is an indicator of the minimum composition of the structure of consumption of material goods and services necessary to preserve human health and ensure his life.

The subsistence minimum is used to justify the minimum wage and old-age labor pension and to establish the minimum amount of unemployment benefits and scholarships for the period of vocational training of citizens in the direction of the employment service.

The ratio of the subsistence minimum for 2000, established by the decree of the Governor of the Vologda Oblast, with the average wages employees of LLC "Stroy" are shown in table 3.4.

Table 3.4

The ratio of the subsistence minimum for 2000 to the average wage at Stroy LLC.

The table shows that in 2000 the average earnings of employees of OOO Stroy were above the subsistence level.

Conclusions and offers.

At the LLC Stroy enterprise, a time-bonus system of remuneration is used. To quantify the personal contribution of employees at the enterprise, labor participation rates (KTU) are used. Thus, the basic KTU is 1. Indicators that increase KTU by 0.5: a high level of labor productivity, efficient use of equipment, performance of work in related professions, the complexity of the work performed, etc .; by 0.25 - high quality of work performance, absence of defects, urgency of work, etc. Indicators lowering the CTU by 0.5: low productivity, ineffective use of equipment, tools, etc .; by 0.25 - violation of safety regulations, being late for work, etc. Additional payments and surcharges are applied for working conditions deviating from normal (pay for overtime work, work on weekends and holidays, regional coefficient), as well as incentive payments (remuneration for length of service, current bonuses for production results, one-time bonuses, remuneration for the results of work for the year). The level of social protection of employees of the enterprise is quite high - payment of basic and additional vacations, study leave, sick leave payment, payment of the cost of vouchers to sanatoriums, boarding houses, recreation centers (including family ones), payment of the cost of vouchers to sanatorium and health camps for children and youth, etc.

The main share of the wages fund falls on the main (62-69%) and auxiliary (8-11%) workers, the wages of specialists and managers are 13-17% and 9-11%, respectively, which, however, does not indicate an excess of wages workers over the income of engineers and managers, since the share of workers in the number of PPP is 91.2%.

The lowest paid labor in the enterprise is the labor of auxiliary workers. Further in ascending order are the main workers, specialists and managers. In 2000, the average earnings of Stroy LLC employees were above the subsistence level.

The analysis of labor productivity showed that the average quarterly output of the enterprise in 2000 increased by 673.4 rubles. Due to an increase in the share of workers in the total number of PPP, output increased by 82.7 rubles, due to an increase in days worked - by 196.0 rubles and due to an increase in average hourly output - by 394.7 rubles.

The growth rate of wages at Stroy LLC in 2000 outpaced the growth rate of labor productivity, which is explained by the rise in the selling prices for facing bricks in October 2000. The lead ratio is 1.53 (1.5879: 1.0389). The opposite tendency is optimal, i.e. labor productivity should grow 2-3 times faster than wages. In this situation, a part of the additional product obtained as a result of the growth of labor productivity will be directed not only to increasing the wages of personnel, but also to other measures.

The amount of wages in market conditions is determined by the quality of labor, qualifications, professional training employee, experience of his work. The company applies additional payments related to the quality of labor (KTU) and work experience (remuneration for seniority). As for the qualifications of workers, of course, it is reflected in the tariff system of the enterprise. However, the tariff coefficients are quite insignificant, so the rates of workers from category to category differ little. This system does not provide adequate incentives for workers to improve their qualifications. It is necessary to revise the current tariff coefficients and rates (salaries) of employees at the enterprise, thereby increasing not only the earnings of employees, but also their

personal interest in professional development. It is possible to introduce additional material incentives for employees taking annual refresher courses. In the end, these measures will have a positive effect on the work of the enterprise as a whole: the quality of products will increase, and the percentage of rejects will decrease.

I also propose to include in the collective agreement a clause providing for an increase in the level of the real content of wages through indexation in connection with the rise in consumer prices for goods and services.

Increasing labor productivity can be achieved by:

A) reducing the labor intensity of products, that is, reducing labor costs for its production by introducing scientific and technological measures, comprehensive mechanization and automation of production, replacing obsolete equipment with more progressive ones, reducing losses of working time and others in accordance with the plan of organizational and technical measures;

B) improving the organization of production;

C) increasing the share of production workers in the average headcount of PPP;

D) increasing the average hourly output of workers.

List of sources used.

1. Labor Code of the Russian Federation, 2002.

2. Enterprise Economics. / Ed. E.L. Kantor - St. Petersburg: Peter, 2002 .-- 352 p .: ill. - (Series "Textbooks for Universities").

3. Savitskaya G.V. Analysis of the economic activity of the enterprise: 4th ed., Revised. and add. - Minsk: LLC "New knowledge", 1999, -688s.

4. Volovskaya N.M. Economics and Sociology of Labor: Tutorial... - M .: INFRA-M; Novosibirsk: Siberian agreement, 2001 .-- 204 p. - (Series "Higher Education").

5. Vorobyova E.V. Salary, taking into account the requirements of tax authorities: Practical advice for an accountant. - M .: "AKDI Economics and Life", 2000. - 592 p.

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Introduction

The purpose of the course work is to study the socio-economic nature and foundations of the organization of remuneration of employees of the enterprise.

The relevance of the course work lies in the fact that wages, being a traditional factor in labor motivation, have a dominant effect on productivity.

The subject of research of the course work is the economic relations that arise in the process of organizing remuneration at the enterprise.

Wages are a very important issue for every enterprise, since the efficiency of labor management depends on its size, principles of its organization, bonuses for employees and other components. This, in turn, affects the results of the enterprise, labor productivity, since the employee's earnings are an incentive to work and the desire to increase it forces a person to conscientiously fulfill his job duties and make efforts to achieve high performance indicators. In the context of the transition to a market economy system in accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy are transferred directly to enterprises, which independently establish the forms, systems, material incentives for its results. The concept of "wages" has been filled with new content and covers all types of earnings accrued in cash and in-kind, including the sums of money accrued to employees in accordance with the legislation for unworked. The transition to market relations has caused new sources of income in the form of amounts accrued for payment on shares and contributions to members of the labor collective in the property of the enterprise. Thus, the labor income of each employee is determined by personal contributions, taking into account the final results of the enterprise, are regulated by taxes and are not limited to maximum taxes. The minimum wage for employees of enterprises of all organizational and legal forms of ownership is established by law.

An organization cannot retain a workforce if it does not pay remuneration at competitive rates and does not have a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link the remuneration system and promotion to labor productivity indicators, product output. The remuneration system must be designed in such a way that it does not undermine long-term efforts to ensure productivity with short-term negative results.

Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It aims to reward employees for work performed and to motivate them to achieve the desired level of productivity. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the qualifications of workers.

1. The essence of wages

V Labor Code RF states that wages are understood as "a system of relations related to ensuring the establishment and implementation of payments by the employer to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts."

In turn, "wages are remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments."

Thus, the concept of "wages" is much broader than "wages", and differs from the latter in that it provides not only a system for calculating (determining) wages, but also the modes of working time used, rules for using and documenting working time, used labor standards, terms of payment of wages, etc. The size of the salary of specific workers depends on their qualifications, the quantity and quality of work, as well as the conditions in which the work is performed. It also includes compensation and incentive payments. Wages are 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 of labor, an employee must produce a product that compensates for his wages, therefore, wages are directly dependent on the efficiency of the employee's work. For an employee, salary is the main and main item of his personal income, a means of welfare for himself and his family members. The stimulating role of wages is to improve labor results to increase the amount of remuneration received. For the employer, the employee's wages represent production costs, and he seeks to minimize them, especially per unit of output. Salary performs a motivational and reproductive function, since it is a form of payment for labor and an important incentive for workers. The mechanism for organizing wages reflects the process of converting the price of labor into wages. Through the organization of wages, a compromise is reached between the interests of the employee and the employer, which should contribute to the development of relations of social partnership between the two forces of the market economy. The system of remuneration for employees of organizations not financed from the budget is fixed in collective agreements, agreements, local regulations of organizations and in labor contracts.

The company's policy in the field of remuneration is determined by factors:

Financial position, determined by the results of its economic activities;

The level of unemployment in the region among workers of relevant specialties;

Level state regulation in the area of ​​wages;

The level of salaries paid by competitors;

The influence of trade unions and employers' associations.

Salary organization includes:

Establishing reasonable labor standards;

Development of a tariff system;

Determination of forms and systems of remuneration;

Formation of the salary fund.

V modern conditions to stimulate an increase in efficiency and productivity, it is necessary to change not only the system of remuneration, but also the very approach to its formation, different psychological attitudes, thinking and the scale of assessments are needed. The change in approaches to labor remuneration is manifested in the fact that not costs are paid, but the results of labor - the recognition of the product of labor as a commodity. Funds from the sale of goods are becoming the highest criterion for assessing the quantity and quality of labor of commodity producers and their main source personal income... Both the state and the parties to labor relations take part in the organization of remuneration. The state establishes laws and other regulations in the field of labor remuneration. legal acts, and also monitors their observance. Employers and employees establish specific mechanisms for regulating wages in local regulations of organizations by concluding collective agreements and agreements, as well as individual labor contracts. Each entrepreneur chooses from the whole variety of existing forms of remuneration the option that best suits the specific conditions of production (technological process, level of specialization, the nature of products, availability of production resources).

economic wages labor wages

2 . Possible options organization of wages

Choosing a remuneration system is an important step for any organization. This system should be simple and clear enough for each worker to see the relationship between the productivity and quality of his work and the wages he receives.

The remuneration system can be chosen both for the entire team and for each employee individually. However, usually the wage system is established for certain categories of workers. Looking ahead, we can say that, for example, time wages are chosen for financial workers, piece wages - for production workers, and bonus - for sellers.

Let's briefly describe the main systems of remuneration, their advantages and disadvantages.

There are three main types of remuneration systems: time-based, piece-rate, and mixed or combined. But in any case, the salary depends either on the hours worked, or on the results obtained, or both of these factors affect the salary.

Time wages - a wage system in which the amount of an employee's earnings depends on the time he actually worked and his wage rate.

This is the most common wage system. It is used in almost every industry. With time-based wages, wages are calculated in proportion to the time worked, regardless of the results of work. For workers are established special rates(salaries, daily and hourly rates). Calculating wages under a time-based wage system is fairly straightforward. A time sheet is sufficient for this.

A variation of the time-based wage system is the time-bonus system. In this case, the salary of employees consists of two parts. The first part is the salary or the product of the daily (hourly) wage rate for the hours worked. The second part consists of an award for the achievement of certain results in work.

Bonuses are charged monthly in the form of a fixed amount or percentage of the salary or tariff rate. The amount of bonuses is set by the immediate supervisors of employees, for whom a time-based bonus system of remuneration has been adopted.

This remuneration system, in principle, can be applied to any employee. True, for top managers, it most likely will not work.

In addition, a time-bonus system of remuneration with a standardized task is sometimes used. The bonus is paid here for meeting certain output standards.

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

The piece-rate system of remuneration is used for those employees whose work results can be realistically calculated. These are mainly workers employed in production. And we are talking not only about workers at the machine, but also about intellectual workers, for example, editors in a publishing house. In the latter case, the final products will be literary works (books, articles, etc.) prepared for publication, the volume of which is easy to calculate. A certain number of edited copyright marks or copyright sheets can be accepted per unit of production. An organization that has decided to establish a piece-rate system of remuneration must develop piece-rate rates for each type of product produced for all stages of production. Further, the calculation of wages is as follows. At the end of the month, the accounting department receives information about the products produced by each employee, whose work is paid on a piece-rate basis. The quantity of products is multiplied by the corresponding piece rates. As with the time-based pay system, the piece-rate system can also have a bonus component. Under the piece-rate-bonus system of remuneration, employees, in addition to the basic wages for the manufacture of a certain amount of products, also receive a bonus. The amount of the bonus can be fixed or depend, like the basic salary, on the output.

In addition, there is a normative piece-rate bonus system of remuneration. Usually it is used to pay for auxiliary workers, united in complex brigades. The tariff salary is paid to the brigade for the performance of a certain amount of work, and the bonus is charged for the achievement of any quality indicators.

The piece-rate system of remuneration can also be piece-rate-progressive, indirect piece-rate and lump-sum wages.

With piece-rate progressive wages, piece rates for each unit of production depend on the total amount of products produced.

Indirect piecework remuneration provides for percentage allowances to the salaries of employees, tied to the size of the salaries of employees, whose work is paid according to the piecework system. Indirect piecework wages are used mainly for workers in service industries. This means that the better the service industries work, the greater the output from the main production, and the wages of the workers of both industries will increase.

Lump-sum wages are entered for groups of workers, for example, a department, a brigade. At the same time, piece rates are not established for each employee, but for a group performing one task. The accrued salary for the completed task is distributed among the employees, taking into account the time worked by each of them. The direct contribution of each employee is not counted.

All mixed pay systems are based on either time-based or piece-rate systems. However, each of the systems has its own characteristics:

The bonus wage system is similar to the time-based bonus. The salary under the bonus system also consists of two parts: salary and bonus. However, the amount of the bonus (in percentage) for each employee should be clearly defined. It depends on the revenue received directly by the employee, the general income or profit of the organization.

The bonus system of remuneration is used, for example, for trade or service workers. In other words, for those whose work directly depends on the income or profit of the organization.

The remuneration system on a commission basis is close to the bonus one. But with a commission-based wage system, wages are made up of one part: workers receive only a certain percentage of the income or profits they bring to the organization.

Such a remuneration system can be applied, for example, for workers engaged in distribution or distribution trade, when the hours worked cannot be checked.

The so-called minimum wages are sometimes used as a safety net in the commission-based wage system. They will be received by workers whose wages, calculated using a set percentage, will be less than the minimum wage.

With a tariff-free wage system, an employee's earnings directly depend on the final results of activities as structural unit and the economic entity as a whole.

With a tariff-free wage system, it is rather difficult to calculate the wages of workers. After all, there are no salaries, no established premiums. Only the general payroll is determined for all employees of the department or even the organization as a whole (if the tariff-free system is adopted for the department or the whole organization respectively). Then, a labor force participation rate is set for each of the employees. Further, the wage fund must be divided by the sum of the coefficients of labor participation and multiplied by the coefficient of labor participation of the employee whose salary is calculated.

A tariff-free wage system can be adopted for a team, where all employees perform similar functions and the participation rate of each can be set.

The wage system with group bonuses is very similar to the tariff-free one. The difference lies in the fact that the salary of workers here consists of two parts: salary and bonus. The salary is determined for each employee in accordance with the employment contract. But the bonus is determined in the same way as wages under a tariff-free wage system.

The total amount of bonuses is established either for a department or for a group of employees engaged in the same project. Next, the percentage of employment of each employee in this project is determined. After that, the amounts of bonuses for all project participants are calculated directly. To calculate the bonus for each employee, the same formula is used as in the calculation of wages under a tariff-free wage system.

The remuneration system with bonuses for knowledge and competence is similar to the time-based bonus. However, in this case, bonuses are awarded not for the results achieved in work, but for the skills or knowledge acquired. That is, the higher the qualifications or the degree of education of the employee, the greater the bonus he will receive. Of course, the last statement is true if the education and qualifications of the specialist correspond to the position held and the nature of the work.

Also, enterprises can resort to using rating and contractual forms of remuneration. But the rating form of remuneration is very rare at present in Russia and is rather difficult to apply in practice. The contract form is mainly used to perform one-time work with the involvement of third-party specialists or internal staff for them to perform non-standard work for their position, and, therefore, cannot, is the basis for creating a remuneration system at the enterprise.

Each organization chooses a remuneration system based on its needs. However, there are a few rules that any business will need to follow. Typically, the remuneration system is chosen before the activity starts. If the company is already operating, but earlier installed system wages are ineffective and can be changed.

So, the choice of a remuneration system can be broken down into the following stages.

1. A working group is being created that will assess the effectiveness of various salary systems for different categories workers. This avoids subjective opinions, in contrast to the situation when the assessment is made by a single specialist.

2. The personnel of the organization is divided into groups for which a remuneration system is established.

A choice must be made: either the organization will use a unified remuneration system, or different systems will be installed for different categories of workers.

If the second option is chosen, all employees of the organization must be divided into groups. The principle of division is as follows: employees who have the same influence on the results of the organization or on the success of other specialists fall into one group.

You can take a simpler path and consider personnel not by special groups, but by departments and divisions, if possible.

3. The scope of responsibility of each group of personnel is determined.

At this stage, the management of the organization needs to solve the following question: for what indicators - expenses, revenue, profit, etc. - each group of personnel can be responsible. In other words, you need to understand whether the work of the staff can change the amount of expenses, income or profits of the organization. If staff are not directly responsible for financial results organizations, you can enter special responsibility indicators for this group. For instance, financial department may be responsible for reducing receivables, legal department- for improving the balance of received and paid fines, etc.

4. Depending on the area of ​​responsibility, the organization chooses several acceptable systems of remuneration for each group.

For example, if staff can be responsible for the amount of revenue or income, the feasibility of applying a remuneration system on a commission basis or a bonus system, etc. is assessed. For groups for which special indicators have been established, it is possible to propose remuneration systems with a bonus for achieving a certain level of these indicators.

5. Evaluated qualitative indicators each of the selected wage systems.

For example, how it will be more convenient for an accountant to calculate wages, or under what system of remuneration it will be clearer for employees, on what the amount of payments depends.

6. On a five-point scale, the wage systems selected for each group of workers are assessed.

Each remuneration system is analyzed in terms of compliance with the specifics of work, sphere of influence and quality indicators.

7. The system of remuneration of labor with the highest grades is selected.

If any system of remuneration provides for the same assessments, then the head of the department or division must make a decision: under which system, personnel management will be most effective.

8. The selected remuneration systems for each group of personnel are recorded in special documents: regulations, labor or collective agreements. Note that each employee must be familiarized with the wage system chosen for him.

Also, the organization can develop a remuneration system on its own. You don't have to invent something fundamentally new to do this. It is enough to combine the existing remuneration systems in the way that is convenient and profitable for the organization. The selection of the optimal combination of elements of the forms of remuneration can also be carried out using the above methodology.

For example, an employee's salary can be calculated in accordance with the time-based wage system, and the piece-rate progressive and bonus systems are used to determine the amount of the bonus. This means that the premium will be set as a percentage of, say, the proceeds received. The interest, in turn, may vary depending on the amount of revenue. For a higher range, the percentage will be higher, respectively.

Or, on the contrary, the use of regressive interest, that is, the greater the revenue, the lower the percentage.

In conclusion, it should be noted that personnel management specialists in the course of the conducted research came to the following conclusion: "any changes in the remuneration system in order to increase its efficiency, including those related to an increase in the level of wages, may become ineffective."

And moreover, such an addictive effect can occur quite quickly. The fact is that within two months the effect of addiction to income begins to take effect. So managers, apparently, should take this fact into account when deciding on the choice of a remuneration system.

3 . Socio-economic essence of wages. Basic functions of wages

The labor market is an integral part of the market economy. Among its main complexes, a special place is occupied by the cost of labor. The value of labor power is determined by the value of the means of subsistence required for the normal reproduction of the worker. The amount of subsistence needed for the reproduction of the labor force includes goods and services that satisfy the physiological needs of the employee, as well as the costs of maintaining the employee's family members, his education, medical care, and professional development. So the cost of labor is reduced to the cost a certain amount the benefits of life that the employee acquires for the remuneration received for the results of his work. The specific form of the price of labor in monetary terms and is wages. However, the size of wages may deviate from the cost of labor. The state of the labor market has a decisive influence on this. How is it shown?

First of all, this is the rise in prices for goods and services, their deficit, as well as inflation, which significantly reduces the purchasing power of money. At the same time, real wages mean the amount of goods and services that an employee can purchase for the nominal wage he receives.

In order to ensure that, in conditions of inflation, wages correspond to the cost of labor, the indexation of the population's income is used on a national scale.

Also, wages are affected by employment, the ratio of supply and demand for labor. There are three possible options here;

The first option (ideal option) - in the labor market, the demand for labor corresponds to the supply. In this case, the price of labor power, determined by the wages received by the employee, will be equal to its value;

The second option is that the demand for labor exceeds the supply. With this option, employers can offer wages significantly higher than their cost;

The third option is quite common in a market economy - the supply of labor exceeds the demand for it. In this case, a tendency towards a decrease in the price of labor and the size of wages is possible.

Wages as a form of the price of labor is the main part of the workers' fund of subsistence, distributed among them in accordance with the quantity and quality of labor expended, real contribution and depending on the final results of the enterprise.

This definition emphasizes, first of all, that wages are a form of price (not value) of labor (and not labor). If we recognize that labor power is a commodity, then it must be sold not at cost, but at a price that, in addition to compensating for the costs incurred in the labor process, must include some kind of profit necessary for the development of the labor force, the maintenance of the worker's family, etc. etc. That is, as in relation to any commodity, the price of labor (C) is made up of the sum of its value (C) and profit (P):

Wages cannot be the price of labor, since it reflects not only one phase of the process of reproduction of labor power - consumption (use of labor power), but also its production (formation of labor power), distribution and exchange in general.

Salary - a set of remuneration, calculated in monetary units and / or in kind, which the employer is obliged to pay to the employee for the actual work performed, as well as for the periods included in working hours.

The concept of "wages" is used in relation to persons who are employed and receive remuneration for their work in a predetermined amount.

Wages are an element of the employee's income, a form of economic realization of the ownership right to the labor resource belonging to him. For an employer who buys a labor resource to use it as one of the factors of production, the remuneration of employees is one of the elements of production costs.

It is known that the object in the labor market is the right to use a unit of a labor resource of a certain quality for a certain period of time under certain conditions.

The market price of a unit of labor is the wage rate stipulated in the contract, which determines the level of remuneration for specific professional and qualifying characteristics per unit of time. Thus, the main element of wages is the wage rate, but its size does not take into account some of the features. First of all: individual differences in the abilities of workers, their physical strength, etc. For this reason, the variable part of wages is allocated, which reflects these differences (bonuses, allowances, etc.).

The wage rate is influenced by a number of market factors:

1) changes in supply and demand in the market for goods and services, in the production of which this labor is used;

2) the usefulness of the resource for the entrepreneur;

3) price elasticity of demand for labor;

4) interchangeability of resources;

5) changes in prices for consumer goods and services.

Market factors are not the only factors affecting wages.

Non-market factors include government regulation measures related to the establishment of a minimum wage, the level of state-guaranteed compensation benefits, as well as measures to regulate employment and protect the internal labor market.

When characterizing wages, most often only two of its functions are named: a means of increasing welfare and a means of stimulating. It seems that the main reason for the lack of knowledge of the functions of wages lies in the fact that until recently this category was to a certain extent considered autonomously. In this regard, we will approach this problem from a different methodological standpoint.

Salary, having a number of properties inherent in it as a representative of the so-called personal income, must reveal them in the process of its life. First of all, as a means by which the vital needs of workers are satisfied - for food, housing, etc. But since such a function is not a feature of earnings (this function is also performed by other types of personal income - pensions, scholarships, income from personal subsidiary plots), then it should be considered as common to all kinds of phenomena.

The next general function of wages is the reproduction of labor power. Society cannot do without providing the labor force and its carriers - workers - with all the means of life that contribute to its reproduction, restore the ability for new work. This takes place in various forms: wages, social consumption funds, income from personal subsidiary plots, etc. Wages, like all types of personal income (pensions, scholarships, etc.), are a means of distributing the benefits of life. The essence of this function is dividing or dividing the whole into parts.

Another general function of wages should be considered its purpose to be a means of forming the effective demand of the population. And if we take into account that it is wages that constitute the prevailing part of all workers' incomes, then it is the main means of forming the effective demand of the population.

Effective demand is a special form of monetary income, representing the effective personal needs of the population in the sphere of exchange. This category is formed under the influence of two most important factors: needs and cash income. And since the needs of people, as a rule, grow, then in practice effective demand depends, first of all, on the amount of monetary income, among which wages are one of the main ones.

It should be noted and feedback... Satisfaction of the effective demand of the population, which is the realization of wages, enhances the stimulating effect of wages, encourages to work better in order to get more earnings, and unsatisfied effective demand reduces, dampens its stimulating effect, and hence labor activity.

This feedback is especially important to take into account in modern conditions, when there is a complex change in effective demand: it changes under the active influence of two factors at once - both monetary income and needs. Underestimation of this circumstance leads to serious negative consequences in practice, the main of which is the contradiction between the distribution in monetary form and real, natural-material, which catastrophically reduces the stimulating function of wages in relation to labor activity.

Along with general wages, specific functions have to be performed. One of these functions is that it serves as a means of ensuring the unity of the criterion for workers involved in the distribution of the social product in the form of earnings. The main criterion for the distribution of earnings for all employees should be the same: it applies equally to all employees regardless of gender, age, nationality, occupation, etc.

The next function of wages is stimulating. A stimulus is a specific means of consciously providing, strengthening or developing a particular interest. This means that incentive is an attribute of incentives, and incentives are a system for using incentives.

The stimulating function of earnings should be that it serves as a means by which it is deliberately used, ensured and strengthened the interest of workers in more and more high quality labor, and hence to better labor results, which predetermine a higher personal income.

Wages also serve as a means of differentiating the personal incomes of employees. And since earnings are the main income of an employee, wages thereby differentiate personal incomes.

The functions of wages discussed above have in common that they are economic. However, together with the impact on economic phenomena and processes, wages have an impact on broader, social relations... Labor expended in the production process turns into a distribution of wages. This dependence instills in the members of society the material and moral need to give part of their time, part of the physical and mental efforts to society, which through wages will provide them with the means to satisfy their personal needs. Consequently, wages play an important role as a means of nurturing and developing interest in work.

The social functions of wages are also manifested in the fact that, by strengthening their interest in labor through it, through its development, it contributes to the transformation of labor into a need.

Mastering the labor skills gained by the experience of older generations, and in accordance with new conditions and needs, people bring something new and different into the labor process. This brings satisfaction, creates a person's prestige in society. The joy of creativity, once known, and even encouraged through wages, gives rise to the need to experience it again. Here, salary, encouraging creative initiative, acts as a means of developing interest in creativity.

There is also a morally prestigious function of earning money. Reflecting the quantity and quality of the labor expended, it testifies to the public recognition of the worker's labor merits. This affects the moral well-being of the worker, his prestigious position.

It should be emphasized that all the functions of wages, despite their specific features, are within the framework of unity. This unity is due to its essence and means that only all together, in unity, they constitute the phenomenon that wages expresses.

However, within the unity there is a certain multidirectionality of functions, there are opposites. This means that with their general unity, one of the functions of wages is to a certain extent opposite to the other, reduces or negates its effect.

In recent years, there has been a very clear tendency towards a decrease in differentiation and an increase in equalization, which has led to an averaging of the levels of wages of workers and, as a consequence, to an averaging of their labor activity. This tendency is manifested, in particular, in the fact that with a declining increase in labor productivity, a rapidly increasing increase in wages occurs.

Consider the contradiction between reproductive and stimulating functions. One of its manifestations at the present time can be called the contradiction between the elements of wages, which are formed more or less according to work, i.e. to the extent of the quality and quantity of labor input, and elements of earnings that are paid due to the unattractiveness of labor. Encouraging participation in meaningless, unattractive work with high earnings contradicts the incentives for the development of abilities and an active desire to realize them in meaningful, creative work. All this requires attention to the disparity in the earnings of low and highly skilled workers.

Another inconsistency of the functions of wages is that, on the one hand, wages should serve as a means of ensuring equality, the unity of the criterion for all those participating in the distribution in the form of wages, on the other hand, wages are designed to ensure inequality: the differentiation of wages. The contradiction between equality and inequality is objectively embedded in wages, inherent in it. It serves as a driving force for increasing labor activity: since the criterion is equal for everyone - work, then with more work you can earn more.

Thus, when managing, it is important to know and take into account the full set of functions of wages. It is necessary to skillfully use the objective unity and inconsistency of these functions, to strengthen some in time or by weakening others.

At present, the contradiction between the nominal and real earnings employee. Receiving a certain amount of money in the idea of ​​wages, moreover, a significantly increasing amount of money, the employee receives less and less benefits when they are realized. Such a contradiction is so strong that it kills a person's interest in work.

In order to achieve high final results, the remuneration of labor of managers, specialists, workers in a market economy should be based on the following principles:

1) the main criterion for differentiating wages across organizations should be the end result of workers' labor;

2) it is necessary to ensure the rapid growth of labor productivity in comparison with the growth of wages, since this is an indispensable condition for the normal development of production;

3) it is advisable to combine individual and collective interest and responsibility in the results of labor;

4) the mechanism of remuneration should stimulate the improvement of the qualifications of workers, take into account working conditions;

5) remuneration systems should be simple and understandable for all employees.

When choosing one or another labor system, it is advisable to take into account the form of ownership, the size of the organization, its structure, the nature of the products (services) produced, as well as the characteristics of the values ​​and goals prevailing in the team. In this case, it is necessary, first of all, to keep in mind the functional responsibilities of managers. Their main task is to ensure a steady growth in the volume of production of high-quality products with a minimum cost of resources based on the implementation of the achievements of scientific and technological progress, the use of advanced experience. The focus of managers should be on issues of social development of the team, working conditions and living conditions of workers.

In addition, when deciding questions of remuneration, you need to keep in mind the following four factors: the financial position of the organization; cost of living; the level of wages paid by competitors for the same work; the framework of state regulation in this area.

The central link in labor remuneration is the tariff system, which consists of the tariff rate of the first category, a single tariff scale and a single tariff and qualification reference book.

The Unified Wage Scale of Workers (UTS) is an instrument of tariff regulation of labor and is a system of wage levels and the corresponding wage coefficients.

The tariff (qualification) category, which characterizes the level of the employee's qualifications, depends on the degree of complexity of the work performed, the level of theoretical knowledge, as well as the employee's responsibility. These requirements are laid down in the qualification characteristics provided by the qualification reference books.

The UTS tariff coefficients show how many times the tariff rates of the second and subsequent categories are higher than the tariff rates of the first category.

Tariff categories and the corresponding tariff coefficients of the heads of the organization are established depending on the number of employees on the payroll.

To pay employees of various organizations, two forms of remuneration are used - piecework and time-based, as well as many systems. The first is based on the determination of piece rates, taking into account the category of work performed and the tariff rate of the first category. Piecework wages of workers are based on wages in direct proportion to its results, expressed in products manufactured or operations performed.

With a time-based form of remuneration, earnings depend on the category of the worker and the number of hours worked. The use of time wages can stimulate highly efficient work only if there are standardized tasks, i.e. time wages must be paid subject to the performance of a specified amount of work or the release of a specified quantity of high quality products.

Time-based wages have two systems: simple time-based, time-bonus.

In a simple time-based wage system, wages depend on the wage rate or salary and hours worked.

With a time-bonus system of remuneration, an employee in excess of a salary (tariff, salary) for the actual time worked additionally receives a bonus. It is associated with the performance of a particular unit or organization as a whole, as well as with the employee's contribution to the overall results of work.

Depending on the billing period, the time wages are hourly, daily and monthly.

With hourly wages, earnings are calculated based on the hourly wage rate and the hours actually worked by the employee.

With daily wages, wages are calculated based on fixed monthly salaries (rates) of the number of working days actually worked by the employee in this month, as well as the number of working days stipulated by the work schedule for the given month.

With monthly payment, employees' wages are calculated according to the salaries approved in staffing table by order of the organization, and the number of days of actual attendance at work. This type of time wage is called the salary system. Thus, the organization pays for the labor of engineering and technical workers and employees.

On the basis of piecework wages, the following systems have been developed: direct piecework, piecework bonus, piecework progressive, indirect piecework, piecework piecework.

In a direct piece-rate system, the employee's earnings are calculated by summing the products of the established piece-rate rates for the actual output for each type of manufactured product (work performed) for the billing period.

Under the piecework bonus system, a piecework worker is charged and paid a bonus in addition to the earnings calculated, as in direct piecework, for the achievement of specific, predetermined performance indicators.

With a progressive piece-rate system, within the established initial rate (base), earnings are calculated, as in direct piece-work, and above the base - at increased piece-rate rates. With this system, it is necessary to accurately record the actual hours worked and the output of products, excluding the unreasonable use of higher prices.

With an indirect piece-rate system, the worker's earnings are made dependent not on personal performance, but on the results of the labor of the workers they serve.

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

A prerequisite for lump-sum payment was the availability of norms for the performance of work.

According to the method of calculating earnings, piecework pay is individual and collective.

With individual payment, earnings are accrued to each employee separately.

In case of collective payment, earnings are calculated on the basis of overall results labor of the production team at collective piece rates and is distributed among the team members in accordance with the assigned tariff categories and the actual hours worked. When distributing collective earnings, the labor participation ratio can be used, taking into account individual productivity and quality of work.

Labor costs are divided into two groups: attributable to the costs of production and circulation - the cost of products (works, services), i.e. components of the payroll; carried out at the expense of other sources - the consumption fund, reserve fund, retained earnings, special purpose funds, reserves for future expenses and payments, etc.

An important role in material incentives for labor is played by additional payments, wage increments, and various types of payments.

Usually surcharges and allowances are divided into 2 groups: compensatory and incentive.

The amount of compensation payments (for working conditions deviating from normal, for work in the evening and at night, etc.) is determined by the enterprise independently, but should not be lower than the amounts established by the relevant decisions of the Government of the Russian Federation or other bodies on its behalf.

Incentive payments (additional payments and allowances for high qualifications, professional skill, work with a smaller number, bonuses, remuneration, etc.) are determined by enterprises independently and are produced within the limits of available funds. The amounts and conditions of their payments are determined in collective agreements.

Currently, all types of compensatory surcharges and allowances can be divided into 2 large groups.

Firstly, these are additional payments and allowances, which do not have restrictions on the spheres of labor activity and are usually obligatory for enterprises of all forms of ownership. The first group includes additional payments: for work on weekends and holidays, overtime; minor employees due to the reduction of his working day; workers performing work below the wage category assigned to them (the difference between the wage rate of a worker, based on the category assigned to him, and the rate for the work performed); in case of non-fulfillment of the norms of production and manufacture of defective products through no fault of the employee - up to average earnings under the conditions stipulated by law; workers due to deviations from normal working conditions.

The second group includes additional payments and allowances that are applied in certain areas of work.

The bases for their accrual can be different. Some, for example, are installed in order to compensate for additional work that is not directly related to the basic functions of the employee. Other types of allowances apply to work with unfavorable conditions labor. Still others are explained by the special nature of the work performed. Enterprises have the opportunity to take into account all the peculiarities of work in different areas in the process of setting additional payments and surcharges.

To stimulate employees, such most common and significant additional payments are usually applied as additional payments for combining several professions (positions); for expanding service areas or increasing the volume of work performed; fulfilling the duties of an absent employee; workers for professional skill; specialists for high achievements in work and a high level of qualifications; foremen from among the workers who are not released from their main work. Additional payments are also paid for performing the duties of a master of training workshops; management of ancillary agriculture; record keeping and accounting; maintenance of computing equipment.

4 . Analysis of the functioning of the hotel "Sputnik"

Table 2. Personnel of the Sputnik hotel for 2011-2012

Conclusion: In 2012, compared to 2011, the following changes took place in the staff of the hotel:

1) The total number of staff was reduced by 6 people

2) The number of production personnel decreased by 4 people:

The working staff was reduced by 1 person

Leaders and specialists remained in the same number

The number of employees decreased by 3 people

3) The number of non-production personnel was reduced by 2 people

Table 3. Data on the reasons for the change in the personnel of the hotel "Sputnik" for 2011-2012.

Conclusion: In 2012, compared to 2011, the following changes took place:

1) There are no hired employees, while in 2011 the staff increased by 40 people

2) The number of dropped out employees increased by 4 people, compared to 2011 (2 people), of which:

By on their own 2 people in 2011 and 2012

As a result of the reduction of 4 people in 2012, while in 2011 there were no reductions.

Table 4. Key performance indicators of the Sputnik hotel for 2011-2012.

Indicator name			Change 2012 to 2011
Products and services sold at current prices, thousand rubles
Products and services sold at comparable prices, thousand rubles
The cost of production, taking into account com. expenses, thousand rubles
The main production assets total, thousand rubles
Labor productivity, thousand rubles / person
Average monthly salary, rub.
Profit from the sale of products, works, services, thousand rubles

Conclusion: In 2012, compared to 2011, the following changes took place:

1) For 1,878.0 thousand rubles. sales of products and services in current prices decreased.

2) For 1,822.13 thousand rubles. sales of products and services in comparable prices decreased.

3) The cost of production decreased by 2044.0

4) For 189,115.96 thousand rubles. fixed production assets increased.

5) By 1.50 thousand rubles / person decreased labor productivity

6) At 4,740.3 rubles. average salary increased

7) By 302.0 thousand rubles. increased profit from the sale of products, works, services.

Rooms total 109				September
Sold (occupied) number of nights
Total number of nights per month

Total number of nights per month = Number of total * number of days in a month

Total number of nights in June = 109 * 30 = 3270

Total number of nights in July = 109 * 31 = 3379

Total number of nights in August = 109 * 31 = 3379

Total number of nights in September = 109 * 30 = 3270

Conclusion: Based on the data obtained in Table 5, you can see the tendency of increasing hotel occupancy by September, compared to June, by 15%. This is due to the increase in hotel guests who came to study and work, as well as foreign tourists who prefer to come to the city of Vologda in the fall.

Table 6. Comparative analysis competitors of the economy category

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