Organization of labor and wages of workers. Organization of labor accounting and wages of enterprise personnel. The economic essence of labor and its payment

To organize labor accounting and wages, for reporting and monitoring the wage fund of employees of pharmaceutical trading enterprises, it is recommended to divide them into categories:

· executives(director, general director, warehouse manager, department head or department head, chief accountant, chief engineer, etc.);

· specialists. including:

without pharmaceutical education (accountant, economist, administrator, legal adviser, programmer, managers, etc.);

with higher and secondary pharmaceutical education (pharmacists and pharmacists, managers with special education);

· support staff(nurses-washers, packers, loaders, etc.).

When distributing employees of an organization into personnel categories (when filling out labor reporting forms), one should be guided by the classifier of worker professions, employee positions and tariff categories of the Republic of Kazakhstan. In addition, employees of an organization can be divided by length of service and qualifications.

The primary documents for recording the number of employees and their movement are unified forms of primary accounting documentation for labor accounting: staffing schedule, order (instruction) on hiring workers, order (instruction) on termination of the employment agreement (contract) with the employee, vacation schedule and etc.

To formalize the organizational structure, staffing and staffing levels of the organization, a unified form No. T-3 is used "Staffing schedule". The staffing table contains a list of structural units, positions, information on the number of staff units, official salaries, allowances and monthly payroll. It is approved by order (instruction) of the head of the organization or a person authorized by him.

For all employees hired for permanent or temporary work under an employment contract, fill out "Employee personal card"(Form T-2). A personal card is created in one copy and stored in a separate file cabinet. Entries in the personal card are made on the basis of documents submitted by the employee (passport or other identification document; documents on education, obtaining qualification categories; employment history; insurance certificate of state pension insurance, etc.). For persons entering work for the first time, a work book and an insurance certificate of state pension insurance are issued by the employer.

Managers and specialists, financially responsible persons are additionally subject to personal sheet for personnel records or a personal file is being formed .

To correctly calculate wages, it is necessary to constantly keep records of the use of working hours in “Working Time Usage Sheet”(Form No. T-13). The timesheet is drawn up in 1 copy by the timekeeper or a person authorized to do so.

The report card is filled out for all employees hired for permanent or temporary work for a period of one day or more from the date of enrollment, except for those hired under contract agreements.

All taken into account time is divided into three types:

· paid time worked (part-time work, business trips, supervision of student internships, etc.).

Maximum working hours for various categories of workers are established by law;

· unworked paid time (preferential hours for teenagers, advanced training, educational and regular vacations, etc.);

· unworked (working and non-working) unpaid time (administrative leave, weekends and holidays, tardiness, absenteeism, etc.).

The timesheet is filled out daily by noting the amount of time worked, absences, sick days, business trips, etc. Marks in the report card must be made only on the basis of properly executed documents (certificates of incapacity for work, certificates of performance of government duties, business trip orders, etc.). For ease of filling out, the title page of the report card contains symbols hours worked and not worked, days of business travel, illness, etc.

Based on the information contained in the “Work Time Usage Sheet”, the accounting department pays wages to employees.

Remuneration (salary)- remuneration established for the employee for performing work duties.

The remuneration of each employee is determined by the employer depending on the quantity and quality of work performed and is not limited to a maximum limit.

Distinguish two types of wages :

· basic salary includes payments for the time actually worked, additional payments due to deviations from normal working conditions, overtime work, work at night and during holidays, awards, etc.;

· additional salary made up of payments for unworked time, but their accrual is provided for by law. for example, payment for vacations, performance of state and public duties, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay upon dismissal, etc.

The organization of remuneration at an enterprise is determined by three elements:

· tariff or non-tariff systems;

· labor standardization (time standard, service standard, headcount standard, etc.);

· forms of remuneration.

There are two forms of remuneration:

· time-based– earnings depend on the amount of time worked, taking into account the employee’s qualifications and working conditions;

· piecework– earnings depend on the quantity of products produced, taking into account its quality, complexity and working conditions.

Varieties of these forms of remuneration are wage systems .

For the piecework form of remuneration, the systems are the following:

· direct piecework– payment for each unit is made at the same rate;

· piecework-bonus– in addition to payment for each unit, a bonus is provided at the same rate for achieving specific performance indicators;

· piecework-progressive– payment for a unit of production in excess of established standards is made at higher rates.

For the time-based form of remuneration, the systems are:

· simple time-based– wages depend only on the amount of time worked;

· time-bonus– employees are paid not only for the time worked, but also bonuses.

Both piecework and time-based wages can be carried out individually and collectively, when the work process requires a combination of professions and interchangeability of performers (team organization of work). In pharmaceutical trade organizations Most often, a time-based bonus payment system is used, i.e. wages are paid based on the official salary and the amount of time worked, as well as additional remuneration above the basic salary for achieving certain performance indicators (sales volume, quality of service, etc.).

2. Bagirova V.L. Management and economics of pharmacy. – Moscow: Medicine, 2004. – P. 423-431.

1. Krikov V.P. Prokopishin V.I. Organization and economics of pharmacy. – Moscow: Medicine, 1999. – P. 307-313.

CHECK QUESTIONS (FEEDBACK)

1. State regulation of labor relations.

2. Legislative acts regulating labor relations.

3. Organization of labor and wages.

4. Classification of pharmaceutical personnel.

5. Personnel records documents.

6. Types of wages.

7. Forms (systems) of remuneration.

2.2 Forms and systems of remuneration

The Constitution of the Russian Federation guarantees remuneration for work without any discrimination and not lower than established Federal Law minimum wage (minimum wage), and the enterprise provides the minimum wage guaranteed by law 9.

The monthly wage of an employee who has fully worked the standard working hours determined for this period and fulfilled his job duties cannot be lower than the minimum monthly wage (Article 133 of the Labor Code of the Russian Federation).

Read also: Certificate of wages and other accruals for subsidies - sample

The minimum wage determines the lowest limit of remuneration for unskilled workers when performing simple work under normal working conditions.

The main forms of remuneration are time-based and piece-rate. Each of them has varieties called remuneration systems. Forms and systems of remuneration are shown in Fig. 3.

Rice. 3. Forms and systems of remuneration

Time-based is a form of remuneration in which wages depend on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions 10.

There are simple time-based and time-based bonus payment systems:

simple time-based – payment is made in accordance with the tariff rate or salary for the time actually worked, regardless of the amount of work performed;

time-based bonus - in addition to payment in accordance with the time worked and the tariff rate, a bonus is established for ensuring certain quantitative and qualitative indicators.

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

With piecework wages, prices are determined based on established grades of work, tariff rates (salaries) and production standards (time standards).

The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate 11.

Piece-bonus wages provide for bonuses for exceeding production standards and specific indicators of their production activities (absence of defects, complaints, etc.). When calculating wages in accordance with the bonus system adopted at the enterprise, all bonuses provided for in the Regulations on bonuses will be integral part the employee's actual earnings. The bonus amount is usually set as a percentage of salary.

Piece-progressive wage system. In accordance with this system, the work of a worker within a certain amount of output (called the base) is paid at the initial single rate, and products produced in excess of this base are paid at progressively increasing rates, but not above the double piece rate.

The most important element of this system is the rate scale, which indicates the degree of increase in piece rates depending on the level of excess of the base.

The indirect piece-rate wage system is used in cases where it is necessary to make the wages of service workers (mechanics, repairmen, etc.) directly dependent on the results of the labor of the workers they serve.

The chord system is a system in which the amount of remuneration is set not for each operation separately, but for the entire complex of work as a whole, subject to its completion within the specified deadlines. The amount of lump sum wages is determined on the basis of the current standards of time, production and prices, and in their absence - based on the standards and prices for similar work.

The collective agreement may establish tariff-free wages. The non-tariff (distribution) option is the opposite of the tariff option for organizing remuneration.

The non-tariff wage system makes the employee’s earnings completely dependent on the final results of the team’s work and represents his share in the wage fund earned by the entire team. There are two options for a non-tariff wage system.

The first option is based on the use of two coefficients - the qualification level coefficient and the labor participation coefficient.

The second version of the tariff-free system uses one aggregate distribution factor instead of two. When calculating it, both factors of the employee’s qualification level and factors of the effectiveness of his work and attitude to work are taken into account.

The use of a tariff-free system is advisable only in cases where there is a real opportunity to take into account the contribution of each employee in the overall results of labor. In addition to tariff and non-tariff systems, mixed systems can be distinguished as new forms, and among them are, first of all, the commission form of remuneration and the so-called dealer mechanism. These systems are called mixed because they have characteristics of both tariff and non-tariff forms of remuneration.

The commission form involves payment for an employee’s actions in concluding a transaction (agreement) on behalf of the enterprise as a commission percentage of the total size of this transaction 12. This method is used, for example, for employees of sales departments, foreign economic services, advertising agents, etc.

The dealer mechanism provides for the employee to purchase part of the enterprise’s products at his own expense and then sell it on his own.
Dealer is a person or firm that acts as an intermediary in trade transactions for the purchase and sale of goods, securities and currency.

By agreement between the enterprise and the employee, the goods can be received without advance payment, and payment is made after the products are sold at a predetermined price.

When concluding an employment contract, remuneration relates to essential conditions, therefore, rates, coefficients, percentages established on wages must be stipulated in the employment agreement 13.

Bonuses should be understood as payment to employees of amounts of money in excess of their basic earnings in order to encourage achieved success, fulfill obligations and stimulate their further increase.

2.3 Additional payments and allowances

Additional payments are compensatory payments related to work hours and working conditions. A salary supplement is paid to employees above the tariff rate (salary), taking into account the intensity and working conditions.

A wage supplement is a monetary payment in excess of wages, which is intended to encourage workers to improve their qualifications, professional skills, as well as to perform long-term work duties in a certain area or in a certain field of activity (unfavorable climatic conditions, harmful production, etc.) 14.

Table 2 - Additional payments and wage supplements

Groups of surcharges and allowances

for class rank, diplomatic rank;

for knowledge of a foreign language

3. Analysis of labor organization and wages at JSC Nadezhda

3.1 a brief description of enterprises

JSC "Nadezhda" is located in the city of Novosibirsk at the address: st. Krasny Prospekt, building 6. Organizational and legal form - open Joint-Stock Company. Form of ownership: private. The purpose of society: making profit. Society has civil rights and bears the responsibilities necessary to carry out any activities not prohibited by law. Society is legal entity and has the right to own separate property reflected on its independent balance sheet, including property transferred to it by shareholders as payment for shares. The company is liable for its obligations with all its property.

Management bodies of the company: - general meeting of shareholders, - board of directors, - CEO, - board, - liquidation commission. The body for control over financial, economic and legal activities of the company is the audit commission.

The accounting policy of JSC Nadezhdy provides: accounting at the enterprise is carried out by the accounting department under the leadership of the chief accountant. In its activities, the accounting department is guided by the “Regulations on accounting and financial reporting in the Russian Federation”, a working chart of accounts and other regulatory documents.

The main activity of the enterprise is sewing clothes for the population. Throughout its existence, the factory has produced and continues to produce high-quality, inexpensive clothing.

Today, the company operates stably; the market segment is represented by the city of Novosibirsk and the Novosibirsk region. The company's activities contribute to market expansion.

2. Organization of labor and wages

The average number of workers for the reporting year was 450 people. During the year, 30 people were hired, 17 people were fired, including 5 people for violation of labor discipline, according to at will– 9 people. Determine turnover and turnover rates.

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H av =450 people

H uv = 17 people, incl. Ch uvnar =5 people, Ch uv.sob =9 people

The overall turnover ratio is determined by the ratio of the sum of those hired and fired to the average number of workers or employees.

2) Staff turnover is characterized by the number of workers who quit of their own free will or were dismissed for absenteeism and other violations of labor discipline. The ratio of this quantity to the average number allows us to determine its relative level. K t =(5+9)/450*100%=3.1%

The base number of employees is 1200 people. In the planned year, it is planned to increase the volume of output by 4% with an increase in labor productivity by 6%. Determine the planned number of employees.

H b =1200 people

We use the planning methodology “from the achieved level”. In accordance with this approach, the number of workers in the planning period (N pl) is calculated as follows:

The plant employs 2,860 workers; The annual working time of one person is 1860 hours. In the planned year, it is planned to save 400,000 man-hours. Determine the planned increase in labor productivity at the plant, expressed in labor savings (in absolute and percentage units)

H b =2860 people

2860*1860= 5319600 man-hours present

5319600-400000= 4919600 man-hours planned

Planned growth in labor productivity:

At the production site, 50 thousand parts need to be processed during the year. The replacement production rate is 25 parts. The completion rate is on average 120%. Determine the number of workers on the site if there are 226 working days in a year.

N ext.= 25*120/100=30 children.

Q cm (number of manufactured parts per shift) = H vyv. / T = 50000/226 = 221 parts.

Then H worker = 221/30 = 8 people.

In the workshop of the mechanical assembly plant there are 60 devices for anti-corrosion treatment of the unit. Each device is serviced by a team of 3 people. The work schedule is 4-shift (6-hour shifts). The enterprise operates continuously, and each worker works 225 days a year. Determine the turnout and payroll number of workers.

1) Turnout number of workers per shift (N turnout) is the standard number of workers to complete the production shift task for product output:

H turnout = 60*3*1= 180 people per shift – the number of workers present

With a 4-shift work schedule

180*4 = 720 people

2) Determine the number of workers on the payroll.

H s = 720*(365/225) = 1168 people

Calculate the actual wages of a time worker for 24 shifts worked, the shift duration is 8 hours. The standard working time fund is 166 hours. For hours worked in excess of the norm, the worker is paid a 40% bonus to the salary; the hourly tariff certificate for a 5th category worker is 17.86 rubles. Allowance for harmful and difficult working conditions – 14%, pH = 30%. The worker has two dependents.

24*8=192 hours – actual time worked

192*17.86 = 3429.12 rubles. – payment for actual work performed (piecework earnings)

3429.12*0.4=1371.65 rub. – bonus

3429.12*0.14=480.08 rub. – allowance for harmful and difficult conditions

3429.12*0.3=1028.74 rub. – RN

3429.12+1371.65+480.08+1028.74=6309.59 rub. – actual salary

Calculate the worker’s wages according to the piecework-bonus wage system according to the following data: standard labor costs - 0.4 standard hours per product; the hourly tariff rate for a 4th category worker is 8.50 rubles; 184 hours worked; 500 products were produced. The bonus is paid for 100%, fulfillment of standards - 10%; for each percentage of overfulfillment - 1.5% of piecework earnings.

184 / 0.4 = 460 parts – monthly norm

184*8.50 = 1564 rub. – payment for actual time worked (piecework earnings)

1564*10 /100 =156.4 rub. - bonus for fulfilling the norm

500 /460 x 100 =108.7% - actual performance relative to the norm

1564*1.5/100=23.46 rub./% - bonus for each % of exceeding the norm

(108.7-100) *23.46 = 204.10 rub. – bonus for exceeding the norm by 8.7%

1564+156.4+204.1=1924.5 rub. – monthly salary according to the piecework-bonus wage system.

Organization of labor accounting and wages of enterprise personnel

The economic essence of labor and its payment

In the system of labor incentives, wages occupy the leading place. The wages of workers and employees of enterprises and organizations represent their share in the individual consumption fund of national income. As the basic form of the necessary product, it is distributed in accordance with the quantity and quality of labor expended and its individual and collective results. Remuneration in our country plays a dual function: on the one hand, it is the main source of income for workers and increasing their living standards, on the other hand, it is the main lever for material stimulation of growth and increased production efficiency.

Labor and wages are one of the most important areas of accounting and require enough from the accountant high level qualifications. The employee’s interest and high-quality performance of job duties depend on the correct organization of labor accounting, on the rational establishment of forms and systems of remuneration. Compliance with current labor and wage laws will allow organizations to avoid tax penalties.

Tasks of labor and wage accounting

Labor and wage accounting occupies one of the central places in the accounting system of any enterprise.

Wages are the main source of income for workers and employees; with its help, the level of labor and consumption is controlled, and it is used as the most important economic lever for managing the economy.

In the Russian Federation, the minimum monthly wage for workers of all types of enterprises is legally established.

The labor remuneration of each employee is determined by his personal labor contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited by law to maximum amounts.

The objectives of labor and wage accounting are:

in a timely manner, make settlements with the company’s personnel regarding wages (calculation of wages and other payments, amounts to be withheld and handed over);

timely and correctly include in the cost of products (works, services) the amount of accrued wages and mandatory contributions to extra-budgetary funds (Pension Fund of the Russian Federation, Mandatory Compulsory Funds). health insurance, Social Insurance Fund of the Russian Federation, State Employment Fund);

collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with state social extra-budgetary funds.

Organization of remuneration at the enterprise, forms and systems of remuneration

Enterprises have the right to choose the type, remuneration system, bonus conditions, staffing, and increase tariff rates (salaries). There are two forms of remuneration - piecework and time-based with their varieties (systems)

Time-based wages mean that work is paid per unit of time in accordance with the tariff rate. Tariff rates can be hourly, daily or monthly. Wages are determined by multiplying the hourly wage rate by the time worked, using a simple time-based system.

With a time-bonus system, the terms of the collective agreement or contract stipulate a percentage increase to the monthly or quarterly salary, which is a monthly or quarterly bonus. This bonus is paid in accordance with the terms of the agreement or contract if the employee and the department as a whole fulfill the work plan for the reporting period.

With piecework wages, a worker’s earnings depend on the quantity of products actually produced and the time spent on their production. It is calculated using piece rates, production standards, and time standards.

Principles of organizing remuneration at an enterprise

Salary- this is a system of relations related to the payment of wages to employees for the work performed by them in accordance with current legislation and the concluded contract or agreement.

The organization of remuneration at the enterprise level is carried out on 7 principles.

Principles of organizing remuneration

		Characteristic
	Increasing wages with increasing efficiency of business processes and labor activity.	Remuneration should be distributed according to quantity, quality, costs and results of work. At the same time, it is unacceptable to underestimate the growth rate of real wages, even with nominal growth.
	The growth rate of labor productivity must exceed the growth rate of wages.	This principle ensures that employees are interested in increasing the results of their work.
	Differentiation of wages depending on the results of work activity.	When organizing remuneration, the level of education, qualifications of the enterprise’s employees, content and working conditions, and contribution to the results of the enterprise’s core activities must be taken into account. A combination of moral and material incentives to work is also necessary. This principle also determines the need to combine incentives with financial responsibility of the enterprise’s employees when organizing remuneration.
	Equal pay for equal work.	Under any conditions, discrimination and privilege in setting and changing wages on any grounds are unacceptable. It is also necessary to simultaneously apply basic and bonus wages. Together with the previous principle, the need to evaluate individual and collective labor results is obvious.
	State regulation of wages	The main goal of this principle is to organize conditions for working and receiving wages for it at enterprises. This also includes the indexation of regulatory indicators, the development and approval of regulations in the field of labor relations.
	Accounting for changes in the labor market.	Assessment of the relationship between labor supply and demand, depending on the industry and field of activity of the enterprise, the professional affiliation of workers, etc.
	Ensuring simplicity, consistency and accessibility of wage forms and systems.	The organization of remuneration at an enterprise must be transparent to employees, which requires a certain degree of visibility of the remuneration procedure.

The wage structure includes basic and additional wages:

Labor remuneration structure at the enterprise

The first three elements are the basic wages of the enterprise’s employees, the fourth and fifth elements are additional wages.

Options for organizing remuneration

The development of a specific option for organizing wages at an enterprise is determined by 5 factors:

and, to a large extent, his activities;
Level among workers of relevant specialties;
and wages;
The level of salaries paid by competitors;
The influence of employers' associations.

Organization of remuneration at the enterprise is based on labor standardization, payment tariffs, applied forms and remuneration system.

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

It is used mainly for workers engaged in production, as well as those whose work results can be calculated by means of objective control, for example, authors of articles, editors, whose work volume is measured in thousands of characters or literary works.

Varieties of this system: piecework-bonus, piecework-progressive, indirect piecework and piecework wages.

Mixed wage systems are based on either a time-based or piece-rate system.

The organization of remuneration at the enterprise is carried out in accordance with the chosen option and according to the following procedure:

Efficiency of remuneration at the enterprise

The effectiveness of remuneration is determined by economic and social indicators.

The main economic indicator is wages:

Salary return = Profit / Payroll fund

Analysis of the indicator allows us to assess the rationality of spending the wage fund and assess the stimulating role of wages.

The inverse indicator is salary intensity:

Salary intensity = Payroll / Profit

The indicator characterizes the share of labor costs in the output of the final product. At the same time, the effectiveness of wages cannot be assessed.

Indicators of the efficiency of remuneration at the enterprise

The economic efficiency of organizing remuneration at an enterprise means how effectively the company uses resources.

Economic indicators of wage efficiency

Index	Calculation method	Characteristic
Economic efficiency of wages	EE = Izpr / Ipt IPR – index of average real wages Ipt – index of average labor productivity	Shows by what percentage wages change when labor productivity changes by one percent.
Ratio of growth in labor productivity and wages	KE = (Uzh ± ∆Uzh) / Uzh Already is the share of living labor (in value terms) in the cost of production, %; ΔUzh – decrease (increase) in the share of living labor in the cost of production, %.	It is a reflection of the principle of faster growth of labor productivity than average wages. Must be less than one.
Coefficient economic efficiency wages	CEOP = EE / CE	Characterizes the relationship between indicators of economic efficiency of wages and the criterion of accelerated growth of labor productivity. KEOP = 1 – the indicators are the same, the organization of remuneration is effective. CEOP > 1 – the ratio of wage growth and labor productivity exceeds the criterion of economic efficiency, therefore it is necessary to reconsider the wage calculation mechanism. CEOP< 1 – соотношение темпов роста заработной платы и производительности труда ниже критерия экономической эффективности, характерно для случаев, когда организация оплаты труда не ориентирована на взаимосвязь уровня заработной платы и результатов трудовой деятельности. Situations when CEOP > 1 and CEOP< 1, свидетельствуют о неэффективной организации оплаты труда на предприятии.

Index

Calculation method

Characteristic

Economic efficiency of wages

EE = Izpr / Ipt

IPR – index of average real wages

Ipt – index of average labor productivity

Shows by what percentage wages change when labor productivity changes by one percent.

Ratio of growth in labor productivity and wages

KE = (Uzh ± ∆Uzh) / Uzh

Already is the share of living labor (in value terms) in the cost of production, %;

ΔUzh – decrease (increase) in the share of living labor in the cost of production, %.

It is a reflection of the principle of faster growth of labor productivity than average wages.

Must be less than one.

Coefficient economic efficiency wages

CEOP = EE / CE

Characterizes the relationship between indicators of economic efficiency of wages and the criterion of accelerated growth of labor productivity.

KEOP = 1 – the indicators are the same, the organization of remuneration is effective.

CEOP > 1 – the ratio of wage growth and labor productivity exceeds the criterion of economic efficiency, therefore it is necessary to reconsider the wage calculation mechanism.

CEOP< 1 – соотношение темпов роста заработной платы и производительности труда ниже критерия экономической эффективности, характерно для случаев, когда организация оплаты труда не ориентирована на взаимосвязь уровня заработной платы и результатов трудовой деятельности.

Situations when CEOP > 1 and CEOP< 1, свидетельствуют о неэффективной организации оплаты труда на предприятии.

Social efficiency allows us to assess the ability of wages to meet the needs of the employee and his family.

Assessment of the social efficiency of remuneration

Index	Calculation method	Characteristic
Social efficiency indicator	SE = ZPotchn / SZP * 0.6 ZPotchen – nominal average salary for the reporting period at the enterprise SWP – average wage in the country	If SE = 1, then the level of average wages ensures simple reproduction of the labor force. If SE< 1, то уровень средней заработной платы не обеспечивает простое воспроизводство рабочей силы. If SE > 1, then the level of average wages ensures not only simple, but also expanded reproduction of the labor force.
Social efficiency criterion	KS = SZP * 0.6	Allows you to determine the level of minimum wage based on the average wage in the country.
Social efficiency coefficient	KSE = SE / KS	KSE = 1 – the indicators are the same, the organization of remuneration is effective. CSE > 1 – the level of average wages of the enterprise is satisfactory and fulfills its main reproductive function. CSP< 1 – уровень средней заработной платы предприятия неудовлетворителен, низкая степень удовлетворения потребностей работника.

Index

Calculation method

Characteristic

Social efficiency indicator

SE = ZPotchn / SZP * 0.6

ZPotchen – nominal average salary for the reporting period at the enterprise

SWP – average wage in the country

If SE = 1, then the level of average wages ensures simple reproduction of the labor force.

If SE< 1, то уровень средней заработной платы не обеспечивает простое воспроизводство рабочей силы.

If SE > 1, then the level of average wages ensures not only simple, but also expanded reproduction of the labor force.

Social efficiency criterion

KS = SZP * 0.6

Allows you to determine the level of minimum wage based on the average wage in the country.

Social efficiency coefficient

KSE = SE / KS

KSE = 1 – the indicators are the same, the organization of remuneration is effective.

CSE > 1 – the level of average wages of the enterprise is satisfactory and fulfills its main reproductive function.

CSP< 1 – уровень средней заработной платы предприятия неудовлетворителен, низкая степень удовлетворения потребностей работника.

Labor organization and wages at the enterprise

Introduction

1. Organization of labor at the enterprise

1.1 Organization of work at the enterprise: content, principles and factors

1.2 Division and cooperation of labor in the enterprise. Organization of workplaces

1.3 Working conditions and factors of their formation. Occupational safety and health

1.4 Work time. Work and rest modes

1.5 The essence of labor discipline

2. Organization of remuneration at the enterprise

2.1 Organization of remuneration

2.2 Forms and systems of remuneration

2.3 Additional payments and allowances

3. Analysis of labor organization and wages at JSC Nadezhda

3.1 Brief description of the enterprise

3.2 Labor productivity analysis

3.3 Payroll analysis

4. Measures to increase efficiency and improve the organization of labor and wages at JSC Nadezhda

Conclusion

List of used literature

Introduction

One of the most important areas of ensuring the social orientation of a market economy is a rationally constructed organization of labor at all levels of management. Labor organized on a scientific basis is a leading factor in increasing productivity and reducing production costs, the basis for ensuring the competitiveness of business entities in a market economy. The problem of wages is one of the key ones in the Russian economy. Both the increase in production efficiency and the growth of people’s well-being and a favorable socio-psychological climate in society largely depend on its successful solution.

In connection with the above, the purpose of this course work there will be a consideration of elements of labor organization and wages at the enterprise.

The object of research in this work was the enterprise, the subject was the forms and methods of organizing labor and wages in the enterprise.

To achieve this goal, the following tasks must be completed:

1. Give the concept of “labor organization”;

2. Define the concept of “organization of remuneration;

3. Indicate the basic principles and directions of labor organization;

4. Consider the forms and systems of remuneration;

5. Conduct an analysis using the example of a specific enterprise;

6. Develop a system of measures to improve the organization of labor and wages.

The methodological basis of the study was the concepts and views of domestic and foreign economists, journal articles, materials of scientific seminars and conferences related to the problems of considering the internal and external environment.

1. Organization of labor at the enterprise

1.1 Organization of work at the enterprise: content, principles and factors

The organization of labor in enterprises and organizations refers to specific forms and methods of connecting people and equipment in the labor process. People's labor in the production process is organized under the influence of the development of productive forces and production relations. Therefore, the organization of labor always has two sides: natural-technical and socio-economic.

In the content of labor organization, based on the characteristics of the tasks being solved, a number of areas are distinguished: 1) division and cooperation of labor; 2) labor rationing; 3) organization and maintenance of workplaces; 4) organization of personnel selection and its development; 5) improvement of working conditions; 6) efficient use of working time, optimization of work and rest schedules; 7) rationalization of labor processes, introduction of optimal techniques and methods of work; 8) strengthening of labor discipline.

Wages are both a link connecting a person with the means of production and a factor in the effective organization of labor.

Labor is organized in industry and other sectors of the national economy in diverse forms. This variety of forms of labor organization is predetermined by the difference in qualitative division and quantitative proportionality in technological and production processes, and, as a consequence, in the social labor process.

The organization of labor should be considered from two sides: as the state of the system and as the systematic activity of people to implement innovations in the existing organization of labor to bring it into line with the achieved level of development of technology.

Labor organization includes measures related to the rational use of labor. At the same time, the organization of production, covering the entire process of product release, requires ensuring the linkage of these measures with best use all other resources.

The practical implementation of labor organization measures in modern conditions is based on compliance with a number of principles:

¾ systematic approach to solving a set of tasks on labor organization;

¾ planning;

¾ scientific validity;

¾ employee interest in the results of their work;

¾ creating conditions for wages to depend on the final results;

¾ increase in wages;

¾ ensuring the dynamism of the labor standardization system and its susceptibility to manifestations of scientific and technological progress.

On the scale of the national economy, the task of improving the organization of labor is to eliminate economic and social losses, ensure the fullest possible use of society’s labor resources, regulate the ratio of the number of employees in the sectors of material production and in the non-productive sphere, etc. For this purpose, direct and indirect regulators are used, taking into account the degree of development market relations in economics.

Within the enterprise, issues of correct placement of workers in production on the basis of a rational division of labor and combination of professions, specialization and expansion of service areas are of paramount importance for the organization of work.

At a separate workplace, such tasks of labor organization are solved as the introduction of the most progressive working techniques and the rational maintenance of the entire complex of labor operations for the manufacture of a product as a whole, the correct arrangement and layout of workplaces, the creation of proper sanitary, hygienic and aesthetic conditions for work and human life.

1.2 Division and cooperation of labor in the enterprise. Organization of workplaces

An important point in the analysis of the division of labor is to consider it as a condition for increasing labor productivity on the scale of society and each individual enterprise.

Considering the division of labor within an enterprise, the following main types should be highlighted: 1) functional division of labor between various categories of employees of the enterprise; 2) division of labor between groups of workers based on the technological homogeneity of the work they perform - professional division of labor; 3) division of labor between groups of workers depending on the complexity of the work they perform - qualification division of labor.

The division of labor as a process of specialization of workers cannot be considered only as a narrowing of the scope of human activity through the performance of increasingly limited functions and production operations. The division of labor is a multilateral, complex process, which, changing its forms, reflects the action of the objective law of labor change

At the same time, it is necessary to take into account the existence of boundaries of expediency in the process of division of labor, ignoring which may adversely affect the organization and results of production. In this regard, the following requirements are important:

1) the division of labor should not lead to a decrease in the efficiency of using working time and equipment; 2) it should not be accompanied by impersonality and irresponsibility in the organization of production; 3) the division of labor should not be excessively fractional.

It is important to note that the division of labor at enterprises should take into account not only the growth of labor productivity, but also the conditions for the comprehensive development of workers, eliminating the negative impact of the production environment on the human body and increasing the attractiveness of work.

The division of labor in production is inextricably linked with its cooperation. These are two sides of the single labor process in its social form.

The existence of divided labor (according to functional, professional and qualification criteria) objectively requires the establishment of certain relationships and interactions between types of labor.

It should be borne in mind that labor cooperation does not only mean achieving rational proportions in the costs of labor of various types, but presupposes the establishment of social and labor relationships between participants in production, the coordination of people's interests and production goals.

Economic practice has brought production teams and group forms of labor organization to the leading place among collective forms of organization of modern labor.

One of the most important elements of labor organization at an enterprise (organization) is the improvement of planning, organization and maintenance of workplaces in order to create at each of them the necessary conditions for highly productive and high-quality work with the least possible physical effort and minimal nervous tension. Workplace- this is the primary link in the production structure of the enterprise, it is the object of labor organization in all its above-mentioned areas.

To activate existing reserves in the use of production potential, increase labor productivity, and ensure a balance of jobs with labor resources, a mechanism for certification and rationalization of individual jobs is used, as well as certification technological processes, production facilities, sites and workshops. During certification, their technical and organizational condition, working conditions and safety precautions are comprehensively assessed, opportunities for increasing capital productivity, and the qualification potential of employees are considered.

1.3 Working conditions and factors of their formation. Occupational safety and health

In a civilized society great importance given to working conditions and their improvement. Many conventions and recommendations indicate that people’s work and life activities coincide in time and space, or, in other words, a person’s main active life is spent at work.

Consequently, not only the result of labor, but also such factors as overall life expectancy, state of working ability, physical health, period of social activity, etc. depend on the length of working hours and working conditions.

Labor protection is understood as the implementation of a set of technical measures (fencing off dangerous places in production, introducing safe equipment, modifying technologies in order to eliminate those types of work that pose a threat to the life and health of workers) and sanitary and hygienic measures ( rational lighting, creation of favorable microclimatic conditions in production premises, devices of water and thermal curtains, shower units and air humidifiers) ensuring normal working conditions. Safety precautions and industrial sanitation are independent applied sciences that study working conditions - factors in the working environment that can be a direct or indirect cause of accidents, occupational diseases and industrial injuries.

1.4 Working hours. Work and rest modes

Working time is considered to be the time during which the employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with laws and regulations legal acts refer to working time.

In the system of measures to create comfortable working conditions, rational work and rest regimes are of great importance, ensuring high labor efficiency and maintaining the health of workers. Despite the fact that the need for rest is individual and depends on health specific person, his psychophysiological state, age, gender, the organization of joint work requires its regulation for entire categories of workers. Therefore, at enterprises, shift, weekly and monthly work and rest schedules are established both as a whole and for individual departments. As for the annual regime, it is regulated by law and is manifested in establishing the duration of vacations for various categories of workers and depending on their working conditions.

The scientific basis for constructing rational work and rest regimes is the dynamics of human performance, reflecting the influence on the body of the entire complex of working conditions. Despite the variety of work performed and the different level of working conditions at workplaces in structural divisions, similar changes are noted in the dynamics of people’s performance during the working day. The time of regulated breaks should be determined on the basis of an integral indicator obtained as a result of certification of workplaces for working conditions.

1.5 The essence of labor discipline

Labor discipline refers to the order of behavior established in a given organization and responsibility for its violation. According to the law, labor discipline is obligatory for all employees to obey the rules of conduct that are defined Labor Code, collective agreement, agreements, employment contract, local regulations organizations.

The importance of labor discipline lies in the fact that it:

Contributes to the achievement of high quality labor results for each employee and the entire workforce of the enterprise;

Allows the employee to work with full dedication;

Provides conditions rational use working hours;

Increases production efficiency and labor productivity of each employee;

Promotes labor protection and health of each employee and the entire workforce.

Ensuring labor discipline and creating organizational and economic conditions for highly productive work is achieved by methods of persuasion, education and encouragement for conscientious work, and, if necessary, by measures of disciplinary and social influence.

Poor organization of production brings not only material, but also moral harm, causes job dissatisfaction, nervousness, and undermines labor discipline. Operating in market conditions, each enterprise strives to use all economic and technological opportunities, the energy of people, the creative thoughts of employees, ensuring increased production efficiency and profit growth - the basis for the financial well-being of employees.

2. Organization of remuneration at the enterprise

2.1 Organization of remuneration

Wages are the main source of income for workers, so their value determines the level of well-being of all members of society.

Remuneration (wages) is usually understood as the remuneration established for the employee for performing work duties.

The remuneration of each employee is determined by the employer depending on the quantity and quality of work performed and is not limited to a maximum limit. Differentiation of wages is carried out depending on the complexity, content and results of the employee’s work.

The wage fund is the sum of remunerations provided to employees in accordance with the quantity and quality of their work, as well as compensation related to working conditions.

By its structure, the wage fund is a rather complex component of labor costs.

The planned value of the wage fund (WF) can be determined in various ways.

Direct counting method:

where is the average planned number of employees;

– the average salary of one employee in the planning period with additional payments and accruals.

Standard method:

where is the total volume of products produced in the planning period;

– wage standard per 1 ruble of manufactured products.

Rice. 1. Payroll structure

In addition to the wage fund, labor costs take into account social payments (unified social tax), as well as other payments that are not included in the wage fund and social payments.

The basic salary is usually understood as that part of an employee’s earnings that corresponds to payment at tariff rates (salaries) for a specific working period.

Additional payment usually includes incentive payments - that part of the payment system that aims the employee at achieving indicators that expand or go beyond the range of responsibilities provided for by the basic labor standard.

The organization of remuneration is determined by three interrelated and interdependent elements (Table 1):

Tariff system

Labor rationing,

Forms of remuneration.

Table 1 – Elements of the organization of remuneration

Elements of remuneration organization	Definition
*Labor rationing*
standard time	the length of working time required to produce a unit of product (scope of work)
production rate	the number of units of product that must be produced by one worker (team) in a certain time
standard of service	number of pieces of equipment (workstations) that an appropriately qualified employee must service during a unit of working time
standardized task	the amount of work that must be completed by a worker or team in a certain period of time
*Tariff system*
tariff rate	expressed in monetary form, the absolute amount of wages for various groups and categories of workers per unit of time (hour, day, month). Tariff rates serve as the basis for organizing time-based wages and determining the price per unit of production for piecework wages.
tariff schedule	a set of qualification categories and corresponding tariff coefficients, with the help of which a direct dependence of workers’ wages on their qualifications is established
tariff -qualifying reference books	contain characteristics works according to their complexity and requirements to the workers to obtain a certain tariff category. In Russia, the Unified Tariff and Qualification Reference Book (UTKS) is currently in force. It contains 72 issues on various industries and types of work. The first issue of the ECTS contains tariff and qualification characteristics of workers' professions, common to all sectors of the national economy. The second contains a description of professions in mechanical engineering and metalworking. In total, the ECTS presents the tariffs for 5,195 blue-collar professions. It is intended for pricing work and assigning categories to workers
regional coefficients for wages	represent standard indicators of the degree of increase in wages depending on the location of the enterprise and are established in accordance with the area of residence. There are 5 such zones with a range of regional coefficients from 1.15 to 2.0.
*Form of remuneration*
time-based	The measure of labor is time worked; Earnings are accrued in accordance with the employee’s tariff rate for the time actually worked
piecework	The measure of labor is the output produced by the worker; Earnings depend on the quantity and quality of products produced by the worker

The tariff system allows you to provide:

¾ necessary unity of the measure of labor and its payment;

¾ implementation of the principle of equal pay for equal work throughout society;

¾ differentiation of the main part of the salary of workers depending on the characteristics characterizing the quality of their work.

Main elements of the tariff system:

¾ tariff and qualification reference books;

¾ tariff rates of the 1st category;

¾ additional payment for working conditions

¾ payments according to regional coefficients.

Labor rationing involves establishing a measure of labor costs for producing a unit of product (piece, m, t), per unit of time (hour, shift, month) or performing a given amount of work in certain organizational and technical conditions.

Labor standards (standards of production, time, service, number) are established for workers in accordance with the achieved level of equipment, technology, organization of production and labor.

2.2 Forms and systems of remuneration

The Constitution of the Russian Federation guarantees remuneration for work without any discrimination and not lower than the minimum wage established by the Federal Law (minimum wage), and the enterprise provides a minimum wage guaranteed by law.

The minimum wage determines the lowest limit of remuneration for unskilled workers when performing simple work under normal working conditions.

The main forms of remuneration are time-based and piece-rate. Each of them has varieties called remuneration systems. Forms and systems of remuneration are shown in Fig. 3.

Rice. 3. Forms and systems of remuneration

Time-based is a form of remuneration in which wages depend on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions.

There are simple time-based and time-based bonus payment systems:

¾ simple time-based – payment is made in accordance with the tariff rate or salary for the time actually worked, regardless of the amount of work performed;

¾ time-based bonus – in addition to payment in accordance with the time worked and the tariff rate, a bonus is established for ensuring certain quantitative and qualitative indicators.

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

With piecework wages, prices are determined based on established grades of work, tariff rates (salaries) and production standards (time standards).

The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate.

Piece-bonus wages provide for bonuses for exceeding production standards and specific indicators of their production activities (absence of defects, complaints, etc.). When calculating wages in accordance with the bonus system adopted at the enterprise, all bonuses provided for in the Regulations on Bonuses will be an integral part of the employee’s actual earnings. The bonus amount is usually set as a percentage of salary.

The most important element of this system is the rate scale, which indicates the degree of increase in piece rates depending on the level of excess of the base.

The collective agreement may establish tariff-free wages. The non-tariff (distribution) option is the opposite of the tariff option for organizing remuneration.

The first option is based on the use of two coefficients - the qualification level coefficient and the labor participation coefficient.

The commission form involves payment for the employee’s actions in concluding a transaction (agreement) on behalf of the enterprise in a commission percentage of the total size of this transaction. This method is used, for example, for employees of sales departments, foreign economic services, advertising agents, etc.

By agreement between the enterprise and the employee, the goods can be received without advance payment, and payment is made after the products are sold at a predetermined price.

When concluding an employment contract, remuneration is an essential condition, therefore the rates, coefficients, and percentages established on wages must be stipulated in the employment agreement.

2.3 Additional payments and allowances

A wage supplement is a monetary payment in excess of wages, which is aimed at stimulating workers to improve their qualifications, professional skills, as well as to perform long-term work duties in a certain area or in a certain field of activity (unfavorable climatic conditions, hazardous production, etc.). d.)

Table 2 - Additional payments and wage supplements

Groups of surcharges and allowances	Types of surcharges and allowances
1. Compensation payments
*1.1. Operating mode related*	· for night work; · for working on weekends and holidays; · for multi-shift work; · for overtime work; · for the shift method, etc.
*1.2. Related to working conditions*	· for working in harmful or dangerous conditions and under difficult conditions; · caused by regional regulation of wages: According to regional coefficients; According to the coefficients for work in desert, waterless areas and high mountain areas; Percentage allowances for work in the regions Far North and equivalent areas, in the southern regions of Eastern Siberia and the Far East
2. Incentive payments	Supplements to tariff rates and salaries: · for professional excellence; · for combining professions and positions; · for the qualification category; · for admission to state secret; · for an academic degree, title; · for length of service, work experience; · for special conditions civil service; · for class rank, diplomatic rank; · for knowledge of a foreign language

3. Analysis of labor organization and wages at JSC Nadezhda

3.1 Brief description of the enterprise

JSC "Nadezhda" is located in the city of Novosibirsk at the address: st. Krasny Prospekt, building 6. Organizational and legal form – open joint-stock company. Form of ownership: private. The purpose of society: making profit. The company has civil rights and bears the responsibilities necessary to carry out any types of activities not prohibited by law. The company is a legal entity and has the right to own separate property, reflected on its independent balance sheet, including property transferred to it by shareholders as payment for shares. The company is liable for its obligations with all its property.

Management bodies of the company: - general meeting of shareholders, - board of directors, - general director, - board, - liquidation commission. The body of control over the financial, economic and legal activities of the company is the audit commission.

The main activity of the enterprise is sewing clothes for the population. Throughout its existence, the factory has produced and continues to produce high-quality, inexpensive clothing.

Today, the company operates stably; the market segment is represented by the city of Novosibirsk and the Novosibirsk region. The company's activities contribute to market expansion.

3.2 Labor productivity analysis

To assess the level of labor productivity, a system of generalizing, specific and auxiliary indicators is used. General indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms. Particular indicators are the time spent on producing a unit of a certain type of product (product labor intensity) or the production of a certain type of product in physical terms per man-day or man-hour. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time. The most general indicator of labor productivity is the average annual output of one worker. Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial production personnel, as well as on the number of days they worked and the length of the working day.

Hence, the average annual output per worker can be represented as a product of the following factors:

GV = UD * D * P * SV.

According to tables 3 and 4, the average annual output of an enterprise employee in 2007 decreased compared to output in 2006 by 0.43 thousand rubles. (15.10 - 15.53). It decreased by 0.64 thousand rubles. by reducing the average hourly output of workers. The share of workers in the total number of industrial production personnel increased slightly. The production level was negatively affected by the above-plan daily and intra-shift losses of working time, as a result it decreased by 0.07 thousand rubles. Also, the change in output occurred due to a reduction in the average number of employees in 2007 compared to 2006.

Table 3 - Initial data for factor analysis

Index	Base (1997)	Fact (1998)	+ , -
Volume of production (VP), thousand rubles.	6664,5	5437	-1227,5
Average headcount: industrial production personnel (PPP) workers (KR)
Share of workers in the total number of industrial production personnel (IP), %
Days worked by one worker per year (D)	235	234	-1
Average working day (P), hours.	7,96	7,98	+0,02
Total time worked: by all workers per year (T), h. including one worker, person-hours
Average annual output, thousand rubles: one worker (GW) one worker (GW¢)
Average daily output of a worker (AD), rub.	79,7	76,7	-3
Average hourly output of a worker (SA), rub.	10,01	9,6	-0,41
Unproductive time expenditure (Tn), thousand hours.	4,4	3	-1,4
Above-plan time savings due to the implementation of scientific and technical progress (TE) measures, thousand person-hours.	45	57	+12
Change in the cost of marketable products as a result of structural changes (VPstr), thousand rubles.	320	385	+65

Table 4 - Calculation of the influence of factors on the level of average annual output of enterprise employees.

The change in average hourly output must be analyzed. The value of this indicator depends on factors related to changes in the labor intensity of products and their valuation.

The first group of factors includes such as the technical level of production, production organization, unproductive time spent due to defects and their correction. The second group includes factors associated with changes in the volume of production in terms of value due to changes in the structure of products and the level of cooperative supplies. To calculate the influence of these factors on average hourly output, the method of chain substitutions is used. In addition to the planned and actual level of average hourly output, it is necessary to calculate three conditional indicators of its value.

The first conditional indicator of average hourly output must be calculated under conditions comparable to the plan (for productive hours worked, with a planned product structure and with a planned technical level of production). To obtain this indicator of the actual volume of production of marketable products, it is necessary to adjust for the amount of its change as a result of structural changes and cooperative supplies DVPstr, and the amount of time worked - for non-productive time (Tn) and above-plan time savings from the implementation of scientific and technological progress measures (Te). Calculation algorithm:

SVusl1 = (VPf ± VPstr) / (Tf - Tn ± Te) = (5437000 + 68000) / (565798 - 3000 + 57000) = 8.88 rub.

If we compare the obtained result with the base one, we will find out how it changed due to the intensity of labor due to the improvement of its organization, because other conditions are the same:

DCScrew = 8.88 - 10.01 = -1.13 rub.

The second conditional indicator differs from the first in that when calculating it, labor costs are not adjusted for Te:

SVusl2 = (VPf ±DVPstr) / (Tf - Tn) = (5437000 + 65000) / (565798 - 3000) = 9.78 rub.

The difference between the obtained and previous results shows the change in average hourly output due to above-plan time savings due to the implementation of scientific and technical progress measures:

DСВТе = 9.78 - 8.88 = +0.9 rub.

The third conditional indicator differs from the second in that the denominator is not adjusted for unproductive time:

SVusl3 = (VPf ±DVPstr) / Tf = (5437000 + 65000) / 565798 = 9.72 rub.

The difference between the third and second conditional indicator reflects the impact of unproductive time on the level of average hourly output:

DСВТн = 9.72 - 9.78 = -0.06 rub.

If we compare the third conditional indicator with the actual one, we will find out how the average hourly output has changed due to structural changes in production:

DСВstr = 9.6 - 9.72 = -0.12 rub.

Thus, all factors, with the exception of the second, had bad influence to increase the productivity of workers of the enterprise.

Balance of factors:

1.13 + 0.9 - 0.06 - 0.12 = -0.41 rub.

You can achieve increased productivity by:

1. reducing the labor intensity of products, i.e. reducing labor costs for its production by introducing scientific and technical progress measures, comprehensive mechanization and automation of production, replacing outdated equipment with more progressive ones, reducing losses of working time and others in accordance with the plan of organizational and technical measures;

2. more complete use of the production capacity of the enterprise, because When production volumes increase, only the variable part of working time costs increases, while the constant part remains unchanged. As a result, the time required to produce a unit of output is reduced.

3.3 Payroll analysis

When starting to analyze the use of the wage fund, first of all it is necessary to calculate the absolute and relative deviation of its actual value from the planned one. The absolute deviation (DFZPabs) is determined by comparing the funds actually used for wages (FZPf) with the planned wage fund (FZPpl) for the entire enterprise, production divisions and category of employees:

DFZPabs = FZPf - FZPpl.

In 1998, for the enterprise as a whole:

DFZPabs = 3207.8 - 3950.4 = -742.6 thousand rubles.

DFZPabs = 2111.6 - 2415.1 = -303.5 thousand rubles. (workers),

DFZPabs = 455.8 - 558.0 = -102.2 thousand rubles. (managers),

DFZPabs = 399.0 - 594.0 = -195.0 thousand rubles. (specialists),

DFZPabs = 241.4 - 383.3 = -141.9 thousand rubles (non-industrial group).

In 1997, for the enterprise as a whole:

DFZPabs = 3806.2 - 4350.0 = -543.8 thousand rubles.

DFZPabs = 2453.1 - 2807.3 = -354.2 thousand rubles. (workers),

DFZPabs = 504.2 - 548.0 = -43.8 thousand rubles. (managers),

DFZPabs = 521.8 - 602.2 = - 80.4 thousand rubles. (specialists),

DFZPabs = 327.1 - 392.5 = -65.4 thousand rubles. (non-industrial group).

From the calculations it is clear that in 2007 the actual savings in the wage fund compared to the planned amount amounted to 742.6 thousand rubles. By category of employees, wage fund savings are also observed. In 2006, for the enterprise as a whole, the actual savings in the wage fund compared to the planned amount amounted to 543.8 thousand rubles. There are also savings by employee category. In 2007, compared to 2006, JSC Nadezhda experienced an absolute savings in the salary fund in the amount of 598.4 thousand rubles. (3806.2 - 3207.8).

The relative deviation is calculated as the difference between the actual accrued salary amount and the planned fund, adjusted by the production plan fulfillment ratio. The percentage of fulfillment of the production plan in 2007 is 103.5 (5437 thousand rubles / 5250 thousand rubles), and in 1997 - 102.2 (6664.5 thousand rubles / 6520 thousand rubles) . However, it is necessary to take into account that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production. This is the salary of workers at piece rates, bonuses to workers and management personnel for production results and the amount of vacation pay corresponding to the share of variable wages (Tables 5 and 6).

Table 5

Initial data for the analysis of the wage fund for 2007

Type of payment	Salary amount, thousand rubles.
Plan	Fact	Deviation
1.1. At piece rates
2.2. Additional payments 2.2.2. For work experience
	2278,3	1998,4	-279,9
4. Payment for workers' vacations
5. Remuneration of employees	1535,3	1096,2	-439,1

variable part permanent part

Table 6

Initial data for the analysis of the wage fund for 2006

Type of payment	Salary amount, thousand rubles.
Plan	Fact	Deviation
1. Variable part of workers' compensation 1.1. At piece rates 1.2. Performance bonuses
2. Constant part of workers' compensation 2.1. Time-based wages at tariff rates 2.2. Additional payments 2.2.1. For overtime work 2.2.2. For work experience 2.2.3. For downtime due to the fault of the enterprise
3. Total wages of workers without vacation pay	2606,3	2289,2	-317,1
4. Payment for workers' vacations 4.1. Related to the variable part 4.2. Pertaining to the permanent part
5. Remuneration of employees	1542,7	1353,1	-189,6
6. General wage fund. Including: variable part (clause 1. + clause 4.1.) constant part (clause 2. + clause 4.2. + clause 5.)
7. Share in the total salary fund, %: variable part permanent part

The constant part of wages does not change with an increase or decrease in production volume (workers’ wages at tariff rates, employees’ wages at wages, all types of additional payments, wages for workers in non-industrial production and the corresponding amount of vacation pay):

DFZPotn = FZPf - FZPsk = FZPf - (FZPpl.trans. * Kvp + FZPpl.DC),

where DFZPotn is the relative deviation in the wage fund; FZPf - actual salary fund; FZPsk - planned salary fund, adjusted to the coefficient of fulfillment of the production plan; FZPpl.per and FZPpl.post - respectively the variable and constant amount of the planned salary fund; KVP is the coefficient of fulfillment of the production plan.

In 2007: DFZPotn = 3207.8 - (1216.7 * 1.035 + 2733.7) = -785.2 thousand rubles.

In 2006: DFZPotn = 3806.2 - (1171.8 * 1.022 + 3178.2) = - 569.8 thousand rubles.

When calculating the relative deviation in the salary fund, you can use the so-called correction coefficient (Kp), which reflects the share of the variable salary in the general fund. It shows by what percentage the planned wage fund should be increased for each percentage of exceeding the production plan (DVP%):

DFZPotn = FZPf - FZPsk = FZPf - [FZPpl(100 + DVP% * Kp) / 100].

In 1998: DFZPotn = 3207.8 - = -785.2 thousand rubles.

In 1997: DFZPotn = 3806.2 - = -569.8 thousand rubles.

Consequently, at this enterprise there is a relative saving in the use of the salary fund in the amount of: 785.2 thousand rubles in 1998 and 569.8 thousand rubles. in 2006

4. Measures to increase efficiency and improve the organization of labor and wages at JSC Nadezhda

Measures to implement an effective personnel policy. It is most profitable for an enterprise to find reserves for its social development. Personnel policy is aimed at achieving the following goals:

1. the enterprise must strive to create a healthy and efficient team, i.e. strive to implement social programs or social development plans of the enterprise.

2. increasing the level of qualifications of the enterprise’s employees, i.e. Highly qualified workers are very important for the company.

3. creation of a workforce that is optimal in terms of gender and age structure, as well as in terms of skill level.

4. For an enterprise, its governing body is very important, i.e. creating a highly professional management team capable of responding flexibly to changing circumstances, feeling and implementing everything new and advanced, and able to look far ahead.

Personnel policy at the enterprise should be aimed at the optimal combination of categories of industrial and production personnel.

Enterprise planning. JSC Nadezhda does not pay attention to planning, i.e. The company does not have a planning department at all. This is associated with unstable financial and economic situation enterprises. Planning has always been of great importance for the productive work and development of the enterprise, for the study and analysis of reserves of the enterprise's production capacity. The purpose of the plan is to find reserves for improving the use of labor and, on this basis, labor productivity.

It is very important to plan labor productivity in an enterprise, and various methods can be used. The most common is the method of planning labor productivity by factors.

The JSC Nadezhda enterprise should pay attention to such issues as:

1. creation of modern methods for distributing the wage fund among departments, teams and performers;

2. development of tariff systems based on a “floating” tariff;

3. introduction of tariff-free wage systems;

4. stimulation of current performance results;

5. encouragement of entrepreneurial and inventive activities;

6. reflection of wage issues in contracts and collective agreements.

It is also important to plan wages. Salaries are planned and determined based on the planned working time and production volume at tariff rates, salaries or piece rates. At the same time, the plan must be developed so that the growth rate of labor productivity outstrips the growth rate of average wages.

JSC "Nadezhda" can be proposed to use tariff-free remuneration systems, i.e. establish coefficients showing the ratio of the payment of the i-th employee and the minimum wage.

The wage fund is influenced by the number of employees. Here we can propose, for example, to reduce the number of administrative and management personnel through the introduction of the latest technologies, computer developments and accounting and reporting programs.

The company can also be offered to use deferred payments along with salary payments (for example, in Pension Fund), participation in company profits, participation in share capital. Along with this, various additional incentives can be applied - payment of transportation costs, subsidies for food, discounts on the purchase of company goods, assistance in training, life insurance, medical examination. This, on the one hand, interests workers in receiving additional income, and on the other, promotes social partnership between employees and owners of the enterprise.

Conclusion

Having studied and analyzed the main economic and methodological literature on this problem, it can be argued that every enterprise should develop a labor and wage plan, the purpose of which is to find reserves for improving the use of labor and, on this basis, increasing labor productivity. At the same time, the plan must be developed so that the growth rate of labor productivity outstrips the growth rate of wages.

In this regard, the problem of accounting for the organization of labor and wages remains one of the main ones for business activity.

To address this topic, the following tasks were completed during the work:

¾ The concept of “labor organization” is given;

¾ The concept of “organization of remuneration” is defined;

¾ The basic principles and directions of labor organization are indicated;

¾ The forms and systems of remuneration are considered;

¾ An analysis was carried out using the example of a specific enterprise;

An analysis and assessment of the situation at the JSC Nadezhda enterprise was carried out in the third chapter. Based on the data obtained, a system of measures was developed to improve the organization of work and wages.

Thus, the goal has been achieved and the objectives of the thesis have been solved.

List of used literature

1. Abryutina M.S., Grachev A.V. Analysis of the financial and economic activities of an enterprise: Educational and practical manual. – 2nd ed. Spanish – M.: - Publishing House “Business and Service”, 2007. – 256 p.

2. Adamchuk V.V. and others. Organization and regulation of labor. M. 1999. – 240 p.

3. Bazarov T.Yu., Eremin B.L. Personnel Management. M. 2003. – 190 p.

4. Bakaev A.S. Regulatory support of accounting. Analysis and comments. Ed. 2nd, revised and additional – M.: MCFR, 2001. – 352 p.

5. Gataullina E.I. Remuneration of temporary workers.// Glavbukh. – 2006. - No. 14. - With. 72-78

6. Panina N.A., Odegov Yu.G. Labor Economics. - M.: Exam, 2003. – 346 p.

7. Enterprise policy in organizing remuneration // Man and Labor, 1998. - No. 11. - pp. 78-81.

8. Protas L.G. Enterprise economy. – M: Economics, 2005. – 178 p.

9. Raitsky K.A. Enterprise Economics: Textbook. - M.: Marketing, 1999. -600 s.

10. Rofe A.I. Economics and sociology of labor. -M., 2003. – 342 p.

11. Rofe A.I., Erokhina R.I., Pshenichny V.P., Stretenko V.T. Labor Economics. - M., Higher School, 2002. – 230 p.

12. Tanich P.E. Labor Economics. – M.: Economics, 2003. – 467 p.

13. Chizhov B.A., Shomov E.M. Peculiarities of remuneration for seasonal and temporary workers // Glavbukh No. 10 - 1998, p. 50-57.

14. Filyev V.I. Labor rationing in a modern enterprise. - M.: ZAO “Accounting Bulletin”, 1997. - P. 105-106.

15. Shipunov V.G., Kishkel E.N. Fundamentals of management activities: Proc. for medium specialist. textbook establishments. - M.: Higher. school, 1996. - 271 p.

16. Economics of remuneration: Textbook / Edited by prof. O.I. Volkova. - M.: INFRA-M, 1997. – 304 p.

17. Economics of Enterprise: Textbook / Under the general editorship of Prof., Doctor of Economics. A. I. Rudenko. - Minsk, 1995 – 407 p.

18. Enterprise Economics: Textbook for Universities. / L.Ya. Avrashkov, V.V. Adamchuk, O.V. Antonova and others; Ed. Prof. V.Ya. Gorfinkel, prof. V.A. Shvandara. - 2nd ed., revised. and additional - M.: Banks and exchanges, UNITY, 1998. -570 p.

19. Economic strategy of the company / Ed. Gradova A.P. - St. Petersburg: Special literature, 1995. – 230 p.

20. Economics and sociology of labor: Tutorial/ Ed. B.Yu. Serbinovsky and V.A. Chulanova. - Rostov-on-Don: “Phoenix”, 1999. - 300 p.

Adamchuk V.V. and others. Organization and regulation of labor. M. 1999. – p. 102

Panina N.A., Odegov Yu.G. Labor Economics. - M.: Exam, 2003. – p.37

Protas L.G. Enterprise economy. – M: Economics, 2005. – p.128

Filyev V.I. Labor rationing in a modern enterprise. - M.: ZAO “Accounting Bulletin”, 1997. - S. p. 105

Enterprise Economics: Textbook / Under the general editorship of Prof., Doctor of Economics. A. I. Rudenko. - Minsk, 1995 – p. 207

Abryutina M.S., Grachev A.V. Analysis of the financial and economic activities of an enterprise: Educational and practical manual. – 2nd ed. Spanish – M.: - Publishing House “Business and Service”, 2007. – p. 98

Bakaev A.S. Regulatory support of accounting. Analysis and comments. Ed. 2nd, revised and additional – M.: MCFR, 2001. – p.103

Economic strategy of the company / Ed. Gradova A.P. - St. Petersburg: Special literature, 1995. – p.30

FEDERAL AGENCY FOR EDUCATION

GOU SPO KHAKASS POLYTECHNIC COLLEGE

Specialty 080110

“Economics and accounting (by industry)”

course work

in the discipline "Economics of an organization (enterprise)"

Topic: organization of labor and wages in the organization

Head: R.A. Leiman

Completed:

Student of group EP-21

L.I. Prisyazhnyuk

Abakan 2010

INTRODUCTION

2. TYPES OF WEAR

4. CALCULATION PART

4.1 Calculation of labor standards and piece rates

4.2 Calculation of piecework wages

4.3 Calculation of time wages

4.4 Payroll calculation using a non-tariff wage system

4.5 Summary of wages by plant departments

4.6 Calculation of contributions to extra-budgetary funds and social insurance against accidents and injuries at work

4.7 Analysis of the implementation of the plan for spending the wage fund

4.8. Calculation of labor productivity indicators for the plant

CONCLUSION

APPLICATION

BIBLIOGRAPHY

INTRODUCTION

In order to better understand the essence of this issue, it is necessary to distinguish between the concepts of labor and labor. Labor is a purposeful activity in which people, using the means they create, adapt the products of nature to meet their needs. Labor force is a person’s ability to work, the totality of physical and spiritual forces that he has and which he uses in the production of material goods and services. It acts as a personal factor of production. Man has developed his labor force to such an extent that he is able to create the value of goods, which increasingly exceeds the sum of the value of the goods of life used to restore the costs of the labor force itself.

Wages are one of the most important and, perhaps, even decisive elements in creating a good climate in an enterprise. It is part of GNP, which is reflected in the cost of production and distributed in market economy between sectors of the national economy, enterprises and individual workers based on the quantity and quality of labor expended, as well as the demand and supply of goods.

Every worker is worth payment for his work. After all, his living conditions, the degree to which his daily needs are met, and the ability to maintain his ability to work depend on the size of his salary. In a market economy, wages express the main and direct interest of employees, employers and the state as a whole. Finding a mutually beneficial mechanism for implementing and respecting the interests of this tripartite partnership is one of the main conditions for the development of production and is the subject of the function of labor and wage management.

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

This definition emphasizes, first of all, that wages are a form of labor price. If we recognize that labor power is a commodity, then it should be sold not at value, but at a price that, in addition to compensation for costs incurred in the labor process, should include a certain profit necessary for the development of the labor force, the maintenance of the worker’s family, etc. d.

For a worker, wages are the income he receives in exchange for his work at the enterprise. Naturally, the worker is interested in increasing this income due to both an increase in the price of labor in the labor market and the application of greater labor efforts to obtain more earnings. The employee also shows a certain interest in achieving less stringent standards of labor costs in the process of consuming labor under the management and control of the employer, so that under equal conditions or the same earnings with relatively less labor effort.

1. BRIEF CHARACTERISTICS OF THE ORGANIZATION

The full corporate name of the organization is Open Joint Stock Company "SibHydro", the abbreviated corporate name of the organization is OJSC "SG". Form of ownership - private (OKFS code - 19)

The organization was created with the aim of promoting and fully satisfying the need for these products, works, services and sales based on the profits received from the social and economic interests of the workforce and the state of the Russian Federation

The main activities of the organization are:

· Conduct an inventory of all work in the field of renewable energy;

· Develop a special state program for the development of renewable energy sources, providing the necessary funds for its implementation.

· Clarify the resource base of small hydropower in Russia;

· Take government support measures to organize research and development work to bring existing samples of products and technologies to their production;

· Organize financial support for development modern technologies in the field of energy saving and renewable, environmentally friendly energy through budgetary and non-budgetary sources, including through the involvement of large energy and metallurgical companies and holdings in this work;

· Develop proposals for inclusion in the regulatory documentation governing energy complex Russia, relevant changes that will contribute to the development of renewable energy and energy saving;

· Develop economic and administrative methods for promoting the use of renewable energy sources in production and at home, including tax benefits and direct subsidies from the budget;

· Organize training of personnel in relevant specialties;

· Develop and implement a system of material incentives for young specialists.

· Begin active use of existing energy-saving technologies and renewable energy sources in all areas of production and housing and communal services;

· It is necessary to create regional centers for the development of RPRRES.

· Begin active propaganda and training in the field of energy-saving production culture and economical lifestyle, starting with kindergarten And primary school;

· Financing of innovative developments in the field of renewable energy, not conditioned by traditional ideas about economic feasibility;

· Transition to a new innovative technological structure in the energy sector and optimization of its socio-economic impact on the national economy.

Location of the organization: Russian Federation, Republic of Khakassia, Sayanogorsk, Cheryomushki village.

Postal address of the organization: 655156, Russian Federation, Republic of Khakassia, Sayanogorsk, Cheryomushki village.

The profit of the organization is determined based on the results of each financial year and is the main financial resource. Allocation decision net profit accepted as agreed.

2. TYPES OF WEAR

Depreciation is the gradual loss of fixed assets of their use value. It is necessary to distinguish between moral and physical wear and tear.

Physical wear and tear is the loss of fixed assets of their consumer value as a result of wear of parts, exposure to natural factors and aggressive environments. Physical wear and tear can be of two types: productive and unproductive. Productive physical wear and tear is a loss of value during operation; non-productive wear and tear is typical for fixed assets that are under conservation due to natural aging processes.

A number of indicators are used to characterize physical wear and tear.

The coefficient of physical wear and tear is calculated using the formula

where I is the amount of depreciation accrued over the entire period of operation; First, the initial (replacement) cost of the fixed asset.

For objects whose service life is below the standard, the wear coefficient can be calculated using the formula

where Tf is the actual service life of this object; Tn is the standard service life of this object.

For objects whose service life has exceeded the standard, the wear coefficient is found using the formula

where Tf is the actual service life of this object; Tn - standard service life of this object; TV is the possible remaining service life of a given object in excess of what is actually achieved.

The coefficient of physical deterioration of buildings and structures can be determined by the formula

where d i is the share of the i-th structural element in the cost of the object; a i is the percentage of wear of the i-th structural element.

Obsolescence is a loss of value due to a decrease in the cost of reproduction of similar fixed assets due to improvements in technology and organization production process. There are two types of obsolescence:

fixed assets depreciate, since similar fixed assets are produced at lower costs and become cheaper;

As a result of scientific and technological progress, more modern and more productive equipment appears.

The relative value of obsolescence of the first type can be calculated using the formula

where First is the initial cost of the means of labor; Svost is the replacement cost of the means of labor.

Obsolescence of the second type can be established by determining the replacement cost using the formula

where Ssovr, Sust - the replacement cost of a modern and outdated machine; Psovr, Pust - the performance of an outdated and modern machine.

The essence of obsolescence is that the means of labor depreciate and lose value before the end of their physical service life.

Obsolescence is beneficial to society as a whole, as it leads to a reduction in production costs, but is not beneficial to individuals who have invested capital in fixed assets in order to make a profit from renting them out.

3. METHODS OF CALCULATING DEPRECIATION

The cost of fixed assets subject to depreciation is calculated as the difference between the cost of the object (or another amount that replaces the cost on the balance sheet) and its liquidation value.

In turn, the liquidation value is the amount that an enterprise expects to receive from the sale or liquidation of an asset at the end of its useful life after deducting the expected costs associated with the liquidation or sale.

It should be noted that in practice it is quite difficult to determine the liquidation value of fixed assets at the time of their arrival. As a result, if their liquidation value is insignificant or it is not possible to evaluate them, it is usually considered that the liquidation value is zero.

The object of depreciation is fixed assets that have a limited useful life. Land, for example, whose useful life is unlimited, is not subject to depreciation.

The useful life of fixed assets is the period during which the enterprise plans to use the corresponding object, or the number of units of products (services) that the enterprise expects to receive from its use.

The useful life is determined by the enterprise itself, taking into account the following factors:

the expected capacity or physical productivity of the facility;

expected physical wear and tear;

obsolescence (due to technological progress or changes in demand for products);

legal or similar restrictions on the use of the facility (for example, the lease period provided for in the agreement, or legislation defining the deadline for the safe operation of certain facilities).

Since the useful life is determined based on the usefulness of the fixed asset item for a particular enterprise, it may be shorter than the standard (technical, economic) life.

Thus, the useful life reflects the intentions of the enterprise management regarding the operation of a certain fixed asset item, taking into account the accumulated experience and assessment of the market situation.

The only requirement is that the depreciation method must segregate the ownership of the asset on a systematic basis and reflect the way in which the economic benefits of that asset are utilized by the entity.

Straight-line write-off method When using the straight-line write-off method, the cost of an item of fixed assets is written off in equal parts throughout the entire period of its operation. The amount of annual depreciation charges can be calculated in two ways. With the first method, the calculation is carried out by dividing the cost of the item subject to depreciation by its useful life. With the second method the amount of annual deductions is determined by multiplying the established or calculated annual depreciation rate by the initial cost of the object (minus its liquidation value). The advantages of this method are the simplicity and uniformity of dividing the depreciation amount between accounting periods, which ensures comparability of the cost of production with the income from its sale. Its disadvantage it is believed that it does not take into account the obsolescence of fixed assets, the difference in the production capacity of fixed assets in different years of their operation and the need to increase repair costs in the last years of service. However, despite the shortcomings, the straight-line write-off method is the most common in practice . Methods of degressive (accelerated) depreciation When using accelerated depreciation methods in the first years of operation of fixed assets, a large (major) part of their cost is written off. Accelerated depreciation means an annual reduction in the amount of depreciation charges. The feasibility of using accelerated depreciation methods is explained by the following reasons: the highest intensity of use of fixed assets occurs in the first years of their operation, when they are physically and morally new; funds are accumulated to replace a depreciable object in the event of its rapid obsolescence and inflation; it is possible to increase part of the cost of repairing depreciable objects, which occurs in the last years of their use, without a corresponding increase in production costs (due to , that the amount of depreciation calculated in these years decreases). The most common methods of accelerated depreciation are the sum of numbers of years method (cumulative method) and the declining balance method. Sum of numbers of years method (cumulative method) The sum of the numbers of years is the result of summing the serial numbers of those years during which the object operates. According to this method, the annual depreciation rate is determined as the ratio of the service life remaining at the beginning of the year to the sum of the numbers of years. To determine the annual amount of depreciation charges, the depreciation rate of the corresponding year multiplied by the difference between the initial cost of the object and its liquidation value. In the case when the service life of the object is sufficiently long, the sum of the numbers of years is determined using the cumulative number formula: .Balance reduction method The reducing balance method involves determining the amount of depreciation charges by multiplying the book value of an item of fixed assets at the beginning of the reporting period by a constant depreciation rate. This rate is calculated using the formula: ,Where is the number of years of useful operation of the object. A variation of the considered method is the double balance method. With this method, the double depreciation rate calculated by the straight-line write-off method is used as the depreciation rate. To determine the annual amount of depreciation charges, the resulting depreciation rate should be multiplied by the book value of the object at the beginning of the reporting year. =2. It should be noted that the salvage value of the equipment in this case is not taken into account when calculating the amount of depreciation charges. The amount of depreciation last year calculated in such a way that the residual value of the object at the end of its operation period is no less than its residual value. Methods of progressive (slow) depreciation Progressive depreciation methods provide for a gradual increase in the amount of depreciation charges over the life of fixed assets. These methods are usually used only in certain industries, in particular such as utilities and enterprises that carry out real estate transactions. Progressive (slow) depreciation methods include sinking fund method and annuity method. The peculiarity of these methods is that, unlike other depreciation methods, they involve discounting future cash receipts from investments in fixed assets using compound interest. Because of this, these depreciation methods are sometimes called compound interest methods. The discount rate is usually equal to or based on the company's cost of capital. Sinking fund method With this method, simultaneously with the periodic calculation of depreciation, an amount equal to the amount of depreciation charges is invested in reliable securities or deposited in a separate account. Interest received on investments or deposits is also credited to the depreciation fund. Thus, the depreciation fund is formed from two sources: depreciation charges and income received in the form of interest on investments or deposits. The amount of depreciation charges is calculated in such a way that by the end of the service life of fixed assets the depreciation fund is equal to their initial cost(minus the liquidation value). As a result, this method ensures the gradual accumulation of funds necessary to replace worn-out objects without diverting current financial resources. The annual amount of contributions to the depreciation fund is calculated using the formula: =.Annuity method With this method, the amount of annual depreciation charges is calculated using the formula: =. For certain types of fixed assets, depreciation is calculated on the basis of the total production of an object for the entire period of its operation in the appropriate units of measurement (number of prepared products, hours worked, kilometers run, etc.) The depreciation rate is calculated per unit of activity (production, services ) according to the formula: =. The main disadvantage of this method is that in most cases it is difficult to determine the production of individual fixed assets. In this regard, it is advisable to use it only if it is possible to accurately determine in advance the total production of objects. PAS do not clearly define the start and end dates for depreciation of fixed assets, which, respectively, were received or disposed of during the year. Accordingly, in the case of acquiring an object for throughout the year, depreciation is calculated from the date of its putting into operation, and for objects that depreciate under the influence of the time factor itself - from the date of their acquisition. In case of disposal of an object, depreciation calculation stops from the date of its disposal. In practice, different approaches are used to determine the amount of depreciation of fixed assets that were received and disposed of during the year.4. CALCULATION PART4.1 Calculation of labor standards and piece ratesTask No. 1. Calculate the time standard in accordance with the initial data of your version; the calculation results are presented in Table 1. Table 1 - Calculation of the time standard for manufacturing products in the turning shop No. 1. Task No. 2. Using the results of calculating the time norm in task No. 1, calculate: · production norm (hourly and daily); · piece rate for the manufacture of parts; Table 2 - Calculation of time norms and production norms for workshop No. 1. Table 3 - Calculation of piecework price in the workshop No. 1.4.2 Calculation of piecework wages Task No. 3. Payroll calculation for workshop No. 1 “Production”. Calculate the wages of turners, according to the piece-rate bonus system, with payment at individual piece rates. Table 4 - Calculation of piece-rate wages for workshop No. 1.

Part manufacturing

Manufacturing of part A-66

Tariff wage fund, rub.

Additional payment for night work, rub.

Quality Award

Total salary, rub.

Additional payment according to R.K. and S.N., rub.

Salary only with R.K. and S.N., rub.

Scope of work, details

Piece rate, rub./child.

Tariff fund, rub.

Scope of work, details

Piece rate, rub./child.

Tariff fund, rub.

Table No. 5 - Calculation of additional payments for night work in workshop No. 1.

Night shift work time, hour	Hourly tariff rate, rub.	Additional payments for night work, %	Additional payments for night work, rub.

Task No. 4. Payroll calculation for workshop No. 2 “Repair and adjustment”. A 4th grade service technician services 6 lathes in workshop No. 1. The coefficient of indirect piecework wages for the adjuster is set at 0.2 of the actual output (according to the time standard) of production workers in workshop No. 1. Calculate the installer's wages using the piecework-indirect wage system. Determine the monthly salary of the service technician, taking into account the bonus, RK and SN. Table 6 - Calculation of the service technician's salary.

Production of part A-65	Scope of work, details	Standard time	Labor costs, man-hour 1594*0,87=1386,78
Production of part A-66			1176*0,98=1152,48
Total labor costs, man-hour			1386,78+1152,48=2539,26
Coefficient of indirect piecework wages for adjuster labor
Labor costs of an adjuster, person-hour			2539,26*0,2%=507,85
Installer tariff rate
Tariff salary of an adjuster, rub.			507,85*34=17266,97
Prize amount			17266,97*45%=7770,14
Sum of regional coefficient and northern surcharges			(17266,97+7770,14)*60%=15022,26
			17266,97+7770,14+15022,26=40059

Task No. 5. Payroll calculation for workshop No. 3 “Production”. Calculate the collective wages in the metalwork shop, distribute the collective earnings according to the time worked and the tariff rate. The team works with collective piece rates for the final result of the work. The workshop processed a batch of 399 parts. with a time standard of 2.75 person-hour. The norm was fulfilled by 112%. Upon acceptance of the batch by the inspector, it was established that 16% of the entire batch was a correctable defect that arose due to the fault of the workers, and the suitability of the defective parts, according to the foreman’s assessment, was 75%. Calculate: · collective price; · actual volume of production; · amount of payment for defective products; · the amount of wages taking into account the bonus (accept bonus conditions independently); · distribute collective earnings according to the time worked and the worker’s tariff category. Table 7 - Calculation of the initial data.

Indicators
Product volume
Planned time fund for workshop No. 3, hour
Standard time, person-hour
Actual production volume, parts, plan fulfillment 112%
Average hourly tariff rate, rub.
Collective price, piece rate, rub.
Correctable marriage, %
Degree of suitability of defective parts, %
Correctable marriage, details
Payment at prices taking into account the degree of suitability, rub.	64(123,7575%)=5940

Table 8 - Calculation of collective piecework wages for workshop No. 3. Table 9 - Distribution of collective wages for workshop No. 3

Tariff category	Daily tariff rate, rub.	Days worked	Distribution coefficient	Wage	Salary with R.K. and S.N.

			66052/53376

4.3 Calculation of time-based wagesTask No. 6. Payroll calculation for workshop No. 4. Calculate the salary of a team of assemblers for a month, working with payment according to a time-bonus wage system. Make an additional payment to workers No. 4 and No. 2, if they worked 3 hours and 2.5 hours, respectively, overtime. Table 10 - Calculation of time wages.

Full name, tariff category	Hourly tariff rate, rub.	Hours worked	Overtime, rub.	Tariff salary, rub.	Prize, rub.	Amount R.K. and S.N, rub.	With a bonus in total, R.K. and S.N., rub.

1
2
3
4
5
6

2 hours 36*1.5*2=108 rub. 3 hours 180 rub. 1 hour 36*2*1=72 rub. 2 hours 23.4*1.5*2=70.2 rub. 2.5 hours 93.6 rub. .0.5 hours 23.4 * 2.0.5 = 23.4 rubles 4.4 Calculation of wages using a non-tariff wage system Task No. 7. Calculate wages for the administrative and management personnel of the plant. Table 11 - Calculation of wages for the administrative and management personnel of the plant.

Worked, days	Total volume of production, t.r.	Standard wages per 1 ruble of manufactured products	Payroll, thousand rubles.	Qualification level	Coefficient days	distribution coefficient	salary, rub.	Salary with R.K. and S.N., rub.

4.5 Summary of wages by plant departmentsTask No. 8. Summarize the results of calculations for payroll for the plant for the month of the current year. Table 12 - Summary of wages for the plant for the month of the current year

	Basic salary with R.K. and S.N., rub.	Additional salary, rub.	General salary fund, rub.	Tariff fund salary, rub.	Share of tariff salary in the total salary fund, %





Plant administration

4.6 Calculation of contributions to extra-budgetary funds and social insurance against accidents and injuries at work Table 13 - Calculation of contributions to extra-budgetary funds and social insurance against accidents and injuries at work

	Total salary, thousand rubles.	Social insurance against accidents and injuries at work	Contributions to extra-budgetary funds
			Pension Fund	Honey. insurance	Social insurance






Plant administration

4.7 Analysis of the implementation of the plan for spending the wage fundTask No. 9. Calculate the absolute and relative savings (or overexpenditure) of the general wage fund. Average production rate = 8.16 + 9.2 = 8.68 units/day. Days worked per month - 141. Table 14 - Fulfillment of the production plan by the plant shops for the month

Manufactured products, parts	Standard time, person-hour	Labor costs for products, man-hour	Implementation of a plan, %
	actually			actually

Production rate: workshop No. 1 - 8.16 units/day; workshop No. 2 - 9.2 units/day 141 * 8.16 = 1150.56 person-hour 2447.76 person-hour 141 * 9.2 = 1297.2 person-hour 2447, 76 * 0.2 = 489.55 man-hour Table 15 - Calculation of absolute and relative deviations in the wage fund.

	Total wage fund, actual, rub.	Total wage fund, according to plan, rub.	Payroll fund, planned, adjusted by % of plan implementation, thousand rubles.	Absolute deviation, thousand rubles.	Relative deviation, thousand rubles.





Plant administration

4.8 Calculation of labor productivity indicators for the plantTask No. 10. Calculate labor productivity indicators for workshop No. 1 and the plant as a whole. Table 16 - Calculation of labor productivity indicators for workshop No. 1.

Indicators
Products produced
Manufacturer's wholesale price, rub.
Number of workers, people
Days worked per month
Shift duration, hour.
Production indicators:
A) per month


B) per day





Labor intensity

Table 17 - Calculation of labor productivity indicators for the plant. CONCLUSION Having examined the enterprise, I can say that it uses a more flexible remuneration system (tariff-free). The basis of the non-tariff remuneration system is that the personal results of workers are determined on the basis of a set of coefficients that take into account length of service, qualifications, professional skills, importance of the employee, his ability to achieve certain current and future goals, and most importantly - the degree of realization of this ability, expressed in the evaluative characteristics of the effectiveness of his work. That is, in contrast to traditional tariff wage systems, in accordance with non-tariff models, the employee’s earnings are set and fixed. If we consider production specifically, it exceeds its plan, which shows the ability and professionalism of the workers, which will have a very favorable effect on their wages. The level of production throughout the enterprise is: average monthly output - 15.6 thousand rubles, average daily - 0.56 thousand rubles, average hourly - 0.07 thousand rubles. For workshop No. 1: production per month - 462 parts (310,240 rubles), per day - 20 parts (13,440 rubles), per hour - 12 parts (7,854 rubles). The labor intensity was 0.41 person-hour. We also see that the share of tariff wages in the general fund is 44%, and this is almost 2 times less than the positive result. In order to correct this, it is necessary to increase wages, issue bonuses, make different kinds encouragement. In the course of solving the course work, I came to the conclusion that payroll is a very responsible job, which should be done by an intelligent, competent person, since we are all human, and no one wants to be deceived. REFERENCES1. Economics of organization (enterprise), Volkov O.I., Moscow, 2003;2. Economics of organization (enterprise), Sergeev P.V., Moscow, 1996;3. Fundamentals of organization and remuneration, Gryaznoe A.Ya., Moscow, 1997;4. Salary, Baryshnikov N.P., “Filin”, 1998. APPENDIX

Questions:

1. Personnel composition of the enterprise.

2. Qualitative and quantitative characteristics of the enterprise personnel.

3. Staff turnover. Personnel turnover indicators.

4. Rationing of labor resources at the enterprise.

5. Labor productivity, labor productivity indicators.

6. Factors and reserves for growth of labor productivity.

7. Characteristics of working time balance.

8. Principles and mechanism of organizing wages at the enterprise.

9. The concept of labor motivation. Forms of motivation.

10. Tariff system of remuneration, its essence, composition and content.

11. System of time-based and piecework wages, scope, advantages and disadvantages.

Lecture:

Personnel or labor resources of an enterprise- this is a collection of employees of various professionally qualified groups employed at the enterprise and included in its payroll.

The payroll of an enterprise includes all payroll employees hired for work related to both its main and non-core activities.

Labor resources- these are the main resources of any enterprise from quality and effective use which largely depends on the results of the enterprise’s activities and its competitiveness.

Labor resources set in motion the material elements of the enterprise creating a product, value and profit.

Personnel composition and its changes are reflected in absolute and relative indicators:

· Headcount

· Turnout number

Average number of employees

· Work experience

· Population growth rate

· Average level of workers

· Staff turnover

· Capital-labor ratio

· Share of employees.

The combination of all these indicators gives an idea of the quantitative and qualitative state of the enterprise’s personnel.

The quantitative characteristics of labor resources determine the following indicators:

1. Headcount– this is the number of workers on the payroll as of a certain date, taking into account the employees hired and retired for that day.

2. Turnout number– this is the number of payroll employees who showed up for work.

3. Average headcount– is determined by summing the number of employees on the payroll for each calendar day of the month, including holidays and weekends, and dividing the resulting amount by the number of calendar days.

Qualitative characteristics determined by the degree of professionalism and qualifications of its employees to achieve the goals of the enterprise and the implementation of work by them.

The personnel or labor resources of an enterprise have a certain structure.

Personnel structure– composition and quantitative ratio of individual categories and groups of employees of the enterprise.

Depending on the functions performed, employees are divided into several groups:

1. Non-industrial personnel– workers in trade and catering, housing, medical and health institutions, educational institutions and courses, as well as preschool education and cultural institutions on the balance sheet of the enterprise..

2. Industrial and production personnel– these are employees engaged in the main production activities of the enterprise.

In addition, industrial production personnel can be divided into:

Main workers are payroll workers engaged in primary production activities.

Auxiliary workers are workers serving the main production activities enterprises (adjusters, electricians, drivers).

Managers are persons empowered to make management decisions and organize their implementation.

Specialists – workers engaged in engineering, technical, economic, accounting, legal and other similar activities.

Employees – workers who prepare and process documentation, accounting and control, housekeeping and office work (agents, cashiers).

Depending on the nature of work activity, the company’s personnel are divided into professions, specialties and skill levels.

Profession– implies a type of work activity that requires certain theoretical knowledge and practical skills.

Speciality– a type of activity within a profession that has specific characteristics and requires additional special knowledge and skills from workers.

Qualification– characterizes the degree of workers’ mastery of a particular profession or specialty and is reflected in qualification (tariff) categories and categories.

The personnel of an enterprise in terms of number and level of qualifications is not a constant; it changes all the time: some workers are fired, others are hired. As a result, the concept of staff turnover arises.

Staff turnover– is understood as the ratio, expressed as a percentage, of the number of employees dismissed at their own request for absenteeism and other violations of labor discipline for a certain period of time according to their average number for the same period.

Various indicators are used to analyze changes in the number and composition of personnel

Staff turnover rates

1. Frame acceptance rate ( Kp.k) is determined by the ratio of the number of employees hired for a given period to the average number of employees for the same period:

Where Rp– number of employees hired for a given period, people;

R– average number of employees for the same period, people.

2. Frame stability coefficient ( Ks.k) is recommended to be used when assessing the level of organization of production management both at the enterprise as a whole and in individual divisions:

Where Ruve– the number of employees who left the enterprise at their own request and due to violation of labor discipline during the reporting period, people;

R– average number of employees at this enterprise in the period preceding the reporting period, people;

Rp– number of newly hired employees during the reporting period, people.

3. Staff turnover rate ( Kt.k) is determined by the ratio of the number of employees of an enterprise (workshop, site) who left or were dismissed during a given period to the average number of personnel for the same period:

Where Ruve– number of employees who left or were dismissed during a given period, people.

Quite often, layoffs at an enterprise are inevitable, and in some cases desirable, (for example, when sent to study), so the formula takes the following form:

Where Kchmk– net staff turnover rate (%);

WELL– inevitable layoffs, people.

The level of staff turnover is influenced by many factors, however, the main ones are:

Type of activity of the enterprise;

Gender and age of workers;

General state of the market, etc.