Economic assessment of the organization of wages. Methodology for the study of the system of remuneration of personnel in the organization. Tariff rates can be changed: the range of the grid can be increased or decreased, i.e. the ratio of the rates of the extreme categories; may be

In modern educational and regulatory literature, the following definition is given accounting:

Accounting is an ordered system of selection, registration and generalization of information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

Thus, a modern accountant carries out extensive activities, including the reflection of business transactions on the accounts of accounting, planning and acceptance management decisions, control and auditing, review, evaluation and analysis economic activity organizations.

One of the main activities of the accounting department of any organization is accounting for the wages of employees of the enterprise. This area of work of accounting is one of the most time-consuming and responsible, and rightfully occupies one of the central places in the entire accounting system at the enterprise.

This topic is relevant, because in the conditions of a market economy system, in accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy have been transferred directly to enterprises that independently establish the forms, systems and amounts of remuneration, material incentives for its results.

One of the main factors affecting labor productivity, and hence the result of economic activity in general, is wages.

The current labor legislation under the term "remuneration" understands not just the amount of wages set for the employee, but the whole system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements , local regulations and employment contracts (Article 129 of the Labor Code of the Russian Federation).

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

The concept of “wage” has been filled with new content and covers all types of earnings (as well as various kinds bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts accrued to employees in accordance with the law for hours not worked (annual leave, holidays etc).

Market relations have brought to life new sources of cash income in the form of amounts accrued for payment on shares and contributions of members of the labor collective to the property of the enterprise (dividends, interest).

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

Statutory legal form of regulation labor relations, including in the field of remuneration of employees, becomes the collective agreement of the enterprise, which fixes all the conditions of remuneration that are within the competence of the enterprise.

The purpose of this work is to conduct a study of accounting for payroll calculations at a specific facility, analyze the existing systems and forms of pay, find out their shortcomings, and analyze the use of the payroll fund.

To achieve this goal, the following tasks must be completed. First, define the essence of wages. Secondly, to consider the existing forms and systems of remuneration, the procedure for calculating certain types of wages and how these forms and systems are applied at the surveyed facility, to consider the current bonus system. It is necessary to analyze the costs at this facility, determine the funds that exist at the enterprise and from which remuneration is paid for the work of employees. Thirdly, it is necessary to consider the accounting of deductions and deductions from the wages of employees, as well as their reflection in the accounts of accounting.

Accounting and analysis of wages rightfully occupies one of the central places in the entire accounting system at the enterprise.

This work is done on the example of the work of the Individual Entrepreneur "Levin".

1. Theoretical foundations for accounting for wages, forms and systems of wages

1.1 Essence and functions of wages

Remuneration of labor is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements and labor contracts.

In conditions market economy enterprises are looking for new models of wages. Before constructing a mechanism for remuneration in the new conditions, it is necessary to determine what wages are, because many economists and practitioners persistently argue that instead of the concept of “salary”, the concept of “labor income” should be used.

The most important thing is not to look for new terminology, but to reveal in more detail the essence and properties of the economic category “salary” in the changed conditions. The definition of wages as a share of the social product (total social product, national income, etc.) distributed according to work among individual workers is contrary to the market.

Wages are distributed not only according to the quantity and quality of labor, but their size also depends on the actual labor contribution of the employee, on the final results of the economic activity of the enterprise.

The category under consideration can be defined as follows. Wages are the main part of the funds allocated for consumption, which is a share of income (net output), which depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.

In economic theory, there are two main concepts for determining the nature of wages:

a) wages are the price of labour. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand;

b) wages - this is the monetary expression of the value of the commodity "labor power" or "the transformed form of the value of the commodity labor power". Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from value. work force.

The cost of labor has both qualitative and quantitative sides. The qualitative characteristic of the value of labor power lies in the fact that it expresses certain relations of production, namely, the sale by workers of their labor power and the purchase of it in order to increase profits. Quantitatively, the value of labor power is determined by the value of the means of subsistence needed to produce, develop, maintain, and perpetuate labor power.

In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piecework and hourly wages. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.

The purchase and sale of labor occurs under labor contracts (contracts), which are the main documents regulating labor relations between the employer and the employee.

There are the following wage functions: distribution function, social function and stimulating (motivational) function.

The market economy eliminates the command distribution system, which consists in breaking the functions of production and distribution (enterprises create national wealth, the state distributes it). Distribution functions are transferred to the direct manufacturer or private owner of the enterprise. Only the owner has the right to independently dispose of the means of production and the results of labor. The adoption of laws on property, on entrepreneurship and others finally determined the fate of the previously centrally established mechanisms for the formation of wages. Under the new conditions, the decentralized form of distribution relations is guided by cost indicators, competition in the market and reflects the financial and market position of the enterprise.

With the transition to the market, wages become the main element in the reproduction of the labor force, and for the entrepreneur, the employer of the labor force, the social function of the labor force begins to play a completely equal role along with the stimulating one. The employee's budget should provide him with expenses not only for clothes and food, but also for the purchase of a house, apartment, wages household services etc. There are two levels of security social orientation wages. The first is regulated by the state. Its direct impact on the level of wages is expressed in the form of establishing a minimum guaranteed level of wages. The indirect impact is associated with the indexation of the cost characteristics of the standard of living depending on inflation and price increases. In this way, the state protects the labor income of the worker from the tendency, characteristic in some cases of a market economy, to save on labor costs. The second main level of implementation of the social function of wages is carried out directly at the enterprises. If wages are considered from the point of view of the income required to ensure the normal reproduction of only the worker himself, then the most common division of all personnel into groups according to the type and magnitude of the social costs for the reproduction of their labor force. IN general case wages should be differentiated according to the complexity of the work and the qualifications of the workers. If, however, wages are considered as income necessary to ensure normal reproduction not only of the worker, but also of his family, then the wage mechanism will be built taking into account the level of consumption in the worker's family.

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INTRODUCTION

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

1.1 Principles and functions of the organization of remuneration

2. ANALYSIS OF THE PAYMENT SYSTEM FOR LABOR UNATRADE LLC

2.1 Characteristics of the enterprise

2.2 Study of the current wage system

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

3.1 Main directions for improving the wage system

3.2 Calculation economic effect from the implementation of the proposed activities

3.3 Information and legal support of the project

CONCLUSION

LIST OF SOURCES USED

INTRODUCTION

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

The modern system of remuneration must necessarily correspond to the strategic goals of the company, creating a true assessment of the contribution of employees to the achievement of optimal results, creating favorable conditions for the involvement of personnel working at the enterprise in the decision common tasks, build loyalty and be fairly perceived by employees.

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

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

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

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

Object of study personnel service Yuna Trade LLC.

Subjectohmresearch is the system of remuneration in the organization.

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

To achieve the goal, the following tasks:

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

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

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

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

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

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

Various aspects of remuneration, remuneration, compensation in labor activity reflected in the works of Russian economists: Aganbegyan A.G., Batkaeva I.A., Batukhtin I.L., Volgin HA, Gvozdev HH, Gorelov HA, Zhukov A.JL, Ilyina E.P., Kibanova A.Ya. , Kulikova V.V., Kokina Yu.P., Krasovsky Yu.D., Mitrofanova E.A., Odegova Yu.G., Ponizova V.T., Rakoti V.D., Rudenko G.G., Travina V.V., Fedchenko AA, Shekshni CB and others.

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

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

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

1.1 Principles and functions of the organization of remuneration

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Figure 1.2 - Organizational bases of remuneration at the enterprise

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

1.2 Remuneration systems for personnel in organizations of the Russian Federation

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

In accordance with Article 135 of the Labor Code of the Russian Federation, wages are established by an employment contract in accordance with the wage systems in force in the organization.

Therefore, every manager should have own system wages of workers. The basis for its development are the provisions of the Labor Code and other legislative norms.

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

employee qualifications,

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

Wages include:

Compensation payments

incentive payments.

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

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

tariff rates,

official salaries,

surcharges and allowances compensatory

systems of additional payments and bonuses stimulating

bonuses

are established by collective agreements, agreements, local regulations.

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

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

· Tariff systems of remuneration.

· Tariff-free wage systems.

· Mixed wage systems.

Figure 1.3 Staff remuneration systems in the Russian Federation

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The tariff system includes:

tariff rates,

tariff rate,

tariff scale,

tariff and qualification guides,

allowances, surcharges to tariff rates and salaries,

regional rates.

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

Constant absolute and regressive relative increase in tariff coefficients.

Progressive absolute and constant relative increase in tariff coefficients.

Regressive absolute and relative increase in tariff coefficients.

Progressive absolute and relative increase in tariff coefficients.

Tariff systems of remuneration are established taking into account:

tariff-qualification directory of works and professions,

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

state guarantees for wages.

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

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

qualifications,

the complexity of the work

the quantity and quality of labor.

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

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

Discrimination in the setting of wage conditions is prohibited.

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

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

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

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

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

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

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

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

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

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

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

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

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

These lists can also be made in the form of annexes to collective agreement. When approving the lists, the all-Russian classifier of working professions can be applied.

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

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

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

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

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

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

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

- from qualification;

- from the coefficient of labor participation

- from actual time worked.

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

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

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

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

In this case:

the amount of salaries, bonuses, other incentive payments,

their correlation between certain categories of workers,

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

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

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

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

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

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

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

Qb = KUKTU Qh, (1)

where KU is the qualification level;

KTU coefficient of labor participation;

Pts the number of man-hours worked.

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

QNb = Qb. (2)

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

d = ФOT/QNb, (3)

where d is the share of the wage fund;

FOT wage fund.

4. The salary of each worker is determined:

ФOTn = dQb, (4)

where FOTn is the salary of the worker.

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

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

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

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

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

Pm = KoKsKz, (5)

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

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

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

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

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

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

Kkt coefficient of labor quality;

Kstr insurance coefficient.

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

Zpl \u003d BzprtKpKktKstr, (6)

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

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

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

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

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

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

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

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

Zsd=Kq, (7)

where K is the amount of output produced by workers,

q piece rate.

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

R \u003d Cch * Hvp. (8)

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

R = Mid / Out. (nine)

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

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

where P is the premium.

Bonuses are classified into contingent and non-contingent wages.

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

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

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

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

where Ro is the direct price (usual),

Rye price increased (increased);

Qf, Qp actual and planned output.

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

Zkos-sd = Rkos Qno, (12)

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

where Nobs is the service rate of the worker,

Nvyr production rate.

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

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

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

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

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

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

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

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

Zpov \u003d SCH Fe. (fourteen)

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

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

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

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

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

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

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

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

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

A system of this type can be used in a budgetary organization that has the right to carry out entrepreneurial activities in accordance with the constituent documents.

Mixed wage systems include:

system of "floating" salaries

commission

Dealer mechanism.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Study of satisfaction of employees at the enterprise salary, a system of benefits, incentives, social protection.

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

3.1. Labor rationing study:

coverage of workers by labor rationing;

the quality of the applied standards;

the degree of compliance with the norms;

the level of tension.

3.2. Study of the tariff system:

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

validity of billing of works and employees;

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

validity of the share of the tariff in wages;

justification of additional payments for working conditions.

3.3. Study of forms and systems of remuneration:

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

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

assessment of the effectiveness of bonus systems;

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

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

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

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

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

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

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

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

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

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

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

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

P=Ch100%=Ch100%

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

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

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

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

data on actual hours worked;

inaccurate accounting of losses of working time and overtime work;

qualification of the worker;

experience and seniority;

the level of progressive technology;

deviations from normal production conditions, etc.

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

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

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

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

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

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

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

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

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

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

* below requirements;

* meets the requirements;

* above requirements.

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

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

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

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

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

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

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

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

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

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

Introduction

grade salary work

The traditional system of material compensation involves the division of the monetary remuneration of employees into a constant (base salary) and a variable (premiums, bonuses) parts. At the same time, the base salary is a guaranteed remuneration to the employee for the performance of a strictly established range of job duties at a certain workplace, with a certain level of performance and in accordance with the rules and standards adopted by the company. If the salary is also related to the level of qualification required at a given workplace, and the growth of an employee’s qualification entails an increase in his salary within one position, then the fixed part of the salary begins to work as an incentive for the development of the employee, increasing his level of professionalism.

Currently, traditional forms of remuneration are considered ineffective, which forces Russian companies to improve the remuneration system, developing a fair form of stimulating employees to achieve the goals of the organization. But practice shows that not all wage systems meet the expectations of employees and poorly motivate them to devote more of their energy to the prosperity of the company.

To motivate staff, it is necessary to focus on two main tasks: stabilizing the moral and psychological climate in the team and changing the system of material motivation. The development of a remuneration system that takes into account all the necessary requirements is not an easy and resource-intensive task.

The changed relationship between the employer and employees also contributes to its implementation. Employees are becoming more aware of the employer's problems in maintaining the enterprise, since otherwise they will face layoffs, i.e. loss of their source of income. This means that in the conditions of overcoming the crisis, the employee has to remember the need to balance the interests of both parties to the employment contract and understand that he can no longer dictate terms, but on the contrary, he will have to make significant concessions. At this stage, the employee came to understand the need to observe the common interests of labor relations with the employer. The new effective remuneration system should be wider and to a greater extent tie it to the financial and economic achievements of the company, and therefore to the performance of a particular employee.

Too rigid system of remuneration, which is used by the employer, in the near future can lead to negative consequences.

For several years, domestic companies have been actively implementing a position evaluation system - grading - in order to effectively calculate salaries for employees.

The purpose of the study is to develop a system of individual salaries based on grading.

1. Grading as a method of improving the wage system at the enterprise

.1 Grading: goals, concept and essence

Grading is a system of procedures for evaluating and ranking positions, as a result of which they are distributed into groups (grades) in accordance with their value to the company.

The essence of grading is simple: all company positions are evaluated according to a number of criteria, such as the level of responsibility, qualification requirements, impact on financial results, etc., depending on the specifics of the company's business. As a result, a system of functional and job levels is created, where the positions are arranged in a hierarchy in accordance with their value to the business. The “fork” of payment and the amount of social guarantees and benefits are tied to the grade. Thus, the remuneration of employees becomes not only transparent and fair, but, which is very important, manageable.

The grading system came to us from the USA, where in the early 60s of the last century, Edward N. Hay developed a methodology for evaluating positions of various professional profiles based on universal criteria. Since then, the grading system has successfully established itself in the West and today is considered the best basis for a transparent and manageable wage system.

In Russia, the grading system has replaced the Soviet-era pay scale, which proved too clumsy and outdated for booming and rapidly changing businesses. The main bottlenecks of the Soviet tariff scale were the opaque internal logic, the rigidity of the hierarchical structure. Often, when using the pay scale, it was necessary to formally name the position, for example, “an engineer of such and such a category,” only in order to establish the appropriate salary. This problem is solved by the grading system. It allows you to flexibly build a scheme of job levels, taking into account not only qualifications and experience, but also other equally significant factors, such as the level of managerial and financial responsibility, the complexity of decisions made, and others. Thus, in the grading system, each position finds its place in the "table of ranks" and receives an appropriate assessment in the form of a "fork" of salary. A highly qualified expert who "closes" a responsible section of the business process may have a higher grade than the head of a department in a non-core area of the company's activities. This provides employees with not only managerial, but also professional careers, which is certainly important for those who work in large and medium-sized businesses.

At the same time, the experience of implementing the grading system in Russian companies has also shown the weaknesses of this system. Grading is a rather cumbersome and time-consuming procedure, and it also requires the involvement of external consultants. Grading carried out on its own is often subjective: it is not so much the positions that are evaluated, but the people who occupy them, when each manager tries to “knock out” higher grades for himself and his unit.

Grading goals (why do companies introduce job grading? This is done in order to):

establish the objective value of each employee for the company;

increase transparency career prospects for staff;

· increase the efficiency of using the wage fund from 10 to 50%;

Qualitatively assess the current staff;

attract the attention of potential candidates in the labor market.

Grading allows you to systematize all positions in the company, set upper and lower wage limits for each level (grade) and create a payroll tool. After grading, each employee can see the connection between his work and the company's income.

The first step in grading (the first task) is to compare the positions according to the given parameters, or, in other words, in the same coordinate system, and rank the jobs according to their importance to the organization.

In proportion to the points received, you can determine the amount of the base remuneration for each position, starting from the position with the minimum weight or the work that is most significant or massive for the organization (marker or reference position). To do this, we must turn to the market: how is our “minimum” or benchmark position paid there? Having found out this, you can proportionally calculate the salaries for other employees.

There may or may not be clear boundaries between scales. This is not so much a mathematical as an organizational problem: after all, it is often necessary to solve the problems of increasing the prestige of a certain employee in an organization or choosing a “horizontal” promotion within a grade - i.e. salary increase. In addition, just intersecting grade boundaries make it possible to implement the so-called horizontal career: an employee can be moved to another grade (raise) without increasing salary.

The second task that the grading method solves is pricing (determining salaries) based on the significance of a particular job or position for the organization. It allows you to pay not only the market value of the employee, but also the value of his work for the company. We must not forget that billing is both a career tool and a way to plan costs and the number of staff in a company.

Since grades combine positions similar in content and different in hierarchical level, this makes it possible to “tie” different levels of additional material and non-material (non-monetary) incentives to different grades, for example, differences in the volume and content of social packages, benefits for different categories of employees and etc.

The third task solved by grading is motivation. For employees, this will be career motivation; for job candidates, it will be attraction motivation.

Grading technologies are different, but have some common features.

Distribution of positions by importance for the organization.

Definition of grades.

Assignment to positions of certain salaries - tariffs.

The study of the market level of wages.

Analysis and correction of inconsistencies.

The essence of grading is to compare the internal significance of positions for the organization (intrinsic value) with their significance in the market (external value). Therefore, grading begins with a study of positions within the organization. The goal is to distribute positions according to their importance to the company. To do this, two types of procedures are used - analytical and non-analytical:

Expert evaluation, classification or paired comparison method, in which positions are ranked “as a whole”, without breaking down into component parts (non-analytical methods);

Comparison of "weights" of positions: works are evaluated "in parts" (compensated factors) within the framework of special procedures: scoring, factorial method, etc. (analytical methods).

The non-analytical approach is ideographic - the data obtained with its help are incomparable, and the rank scale is ordinal: the distance between posts cannot be expressed in numerical form.

The most objective and accurate analytical approach. It is more time-consuming and requires special qualifications of developers, a large amount of data and a significant investment of time to set up the tool.

1.2 Development of a system of individual salaries for personnel of enterprises based on grading

To date, the grading system is the best and only justified system for calculating official salaries based on the point-factor method and matrix-mathematical models. The author of this technique is an American scientist Edward Hay. Therefore, it is often jokingly called the “hey salary meter”.

The growing popularity and demand for grading methods is due to the fact that they have stood the test of time.

First, let's define what is what. Grading (from English grading) - classification, sorting, ordering. Grading is the positioning of positions, that is, their distribution in the hierarchical structure of the enterprise in accordance with the value of this position for the enterprise.

It is very difficult to find such a universal method of remuneration that would take into account the interests of both the employer and the employee. The enterprise always tries to pay taking into account its goals, but just enough so that the employee does not leave, and the latter, in turn, seeks to receive as much as possible. It is the grading system that allows you to “link” wages and business logic, as well as untie the knot of problems associated with staff motivation.

To date, the following grading systems and their modifications are being introduced into practice, depending on the degree of complexity.

The first degree of complexity is a system for ranking positions according to degrees of complexity. It does not require mathematical calculations and can be implemented by top managers of the company after their preliminary preparation. It has nothing to do with the original version of the grading system. But some consultants are massively implementing it in Russian and Ukrainian small and medium-sized businesses.

The second degree of complexity is Edward Hay's system, which is really based on point factor methods. But this is not an original version, but a grading system that American consulting companies have modified for the CIS market. We will present its version (with some simplifications for easier perception) in this publication further. Approximately this option can be implemented in firms with a small staff.

The third and fourth degrees of complexity are real original grading systems, which, despite their copyright protection, have found their way to the markets of Russia and Ukraine. These systems are based not only on the point-factor method, but also on the correct, complex mathematical calculations of weight, step, matrices, profile-guide tables, graphs, and most importantly, on the exact and consistent observance of the stages of the methodology.

These methods are very labor intensive. Their implementation stretches over a period of 6 months to one year and is accompanied by a large amount of workflow and accompanying recommendations. Therefore, an external consultant is indispensable here.

The introduction of this remuneration system makes the company competitive in the domestic and foreign markets, as the company's "transparency" for investors increases and, accordingly, capitalization increases.

In addition, by introducing a grading system, an enterprise can position itself as a serious player in the global labor market and attract top managers, as well as highly qualified specialists from all over the world, to work or cooperate.

The grading system evaluates all types of jobs, making it an extremely valuable tool in shaping the pay structure. The criterion for evaluating positions is the level of influence of the position of the position on the company as a whole and the type of impact on the final result.

Many pay professionals may get the impression that grading is analogous to the tariff system. Undoubtedly, there are similarities. After all, both the pay scale and grades represent a hierarchical structure of positions, where salaries are built on an accrual basis. But there are also significant differences (Table 1).

Table 1.1. Differences between the tariff system and grades

Tariff systems	Grading systems
1. Built on the basis of an assessment of professional knowledge, skills and work experience	1. Provides for a wider range of criteria, including such position evaluation indicators as: - management; - communications; - responsibility; - the complexity of the work; - independence; - cost of error and others
2. Positions are lined up on an increasing basis	2. Grading allows the intersection of parts of two nearby grades. As a result, a worker or foreman of a lower grade, due to his professionalism, can have a higher official salary than, for example, a labor protection specialist who is in the grade of a nearby higher order.
3. The hierarchical structure of the pay scale is based on the minimum wage multiplied by the coefficients (inter-rank, inter-industry, inter-job and inter-skill)	3. The grading structure is built only on the weight of the position, which is calculated in points
4. All positions are lined up according to a strict increase in the vertical (from worker to manager)	4. Positions are placed only on the principle of importance for the company

So, for example, at an enterprise that is engaged in intellectual developments, after the managers there will be a grade of IT personnel as the main earning and profitable, and only then a grade of employees (lawyers, managers, etc.) will be placed.

For which enterprises is the grading system suitable?

First of all, this system is convenient for large and medium-sized enterprises, because, unlike vertical career building, it allows you to build a career horizontally, within your own level. For example, an increase in workers' qualifications and education will affect the level of payment, since the weight of the knowledge factor will increase, and wages will increase, despite the fact that the employee will remain in his position. In addition, in large enterprises there are a large number of positions, which creates many problems. Therefore, in the previously used systems for determining official salaries, it was necessary to formally name positions in order to somehow place them in a hierarchical vertical. This problem is solved by the grading system.

1.3 Development and implementation of the grading system

The development of the grading system includes the following steps.

) Preparation for evaluation, selection of factors. Establishment of a circle of employees who will be directly involved in the development of the system. To avoid evaluating positions according to a point system, based on the fact that “just such a person”, the optimal ratio is five employees of the enterprise and two external consultants. The key factors are selected by the method of expert assessment and ranked according to the degree of importance, significance for the organization (table).

Table.1.2. Key factors and their weight

) Describing factors by impact levels and adjusting for differences between levels within each factor. The following table describes one of the factors, such as the level of responsibility.

Table. 1.3. Responsibility Factor

	Level of responsibility
	Responsibility only for their work, there is no responsibility for the financial result of their activities.
	Responsibility for the financial result of individual actions under the control of the immediate supervisor.
	Responsibility for financial results regular activities within the framework of functional duties.
	Development of decisions that affect the financial result of a group or division, coordination of decisions with the head.
	Full responsibility for the financial results of the department, for material values, organizational expenses within the budget of the department.
	Full responsibility for the financial and other results of the whole area of work (group of departments).

) Development of a point factor scale. The maximum score for evaluation is 500 points. To determine the maximum score for each factor, 500 points are multiplied by the weight of that factor and divided by 100%. Next, the interval on the level scale is set. All obtained calculations are entered into the score-factor matrix (the following table).

Table.1.4. Score-factor matrix for determining grades

	Maximum score	Points by levels

Level of responsibility
Tension and conditions
Contribution to achievements
Knowledge and skills
Required education
Number of subordinates

) Based on the selected evaluation factors and determining their weight, all positions in the company are evaluated. Evaluation of positions is carried out jointly with experts using pre-prepared documents:

description of the organizational structure with a breakdown of positions;

description of the score-factor matrix by levels.

The scores obtained for various factors are summed up, on the basis of which the final result of the position evaluation is obtained.

Table.1.5. The results of the evaluation of the position "Metrology Engineer"


Level of responsibility
Tension and working conditions
Contribution to the achievement of the organization's goals
Knowledge and skills
Required education
Number of subordinates

For each position, such a table is compiled. Further, a generalized table is compiled for all positions.

Table. 1.6. Evaluation results for all positions

Position	Factor score	Sum of points

Director
Referent
Chief Accountant
Accountant
Metrology engineer
Head of the Marketing Department
Operator

The result of such an assessment is the alignment of all positions in the hierarchy from the maximum number of points equal to 500 to the minimum - 54 points.

) The number of grades in the company is determined by dividing the maximum number of points by the minimum, in our case the result will be 9 grades. The same grade includes positions that are close and equal in importance and value of the contribution to the organization based on the score-factor assessment.

) Establishment of the ranges of official salaries included in each grade is carried out using the intervals of the ratio coefficients (a coefficient of 30% is used). The intervals (ranges) of the values of the pay ratio coefficients reflect individual differences in the labor contribution of an employee of each qualification group, i.e. rules for determining the quantitative values of coefficients for qualification groups. The flexibility of the coefficients within the range established for a certain grade creates additional opportunities for building career growth for employees under conditions of limited opportunities for career advancement in the organization. Let's form the coefficients of ratios and grades in the table.

Table. 1.7. Ratio coefficients

	Number of points				Bandwidth

) Further, the intervals of the coefficients are translated into the "fork" of official salaries by multiplying the minimum and maximum coefficients in the "fork" by the minimum wage established at the enterprise of 12.5 thousand rubles. The result is a "fork" of official salaries in the table.

Table. 1.8. Salary matrix, rub.

Minimum salary	Average salary	Maximum salary

When establishing a “fork” of salaries for each grade, enterprises are often guided by market salaries. Various approaches are used for this:

the lower value of the official salary - at the level of the average market value, the upper value - exceeds it, for example, by 30%;

the average value of the official salary is at the level of the average market value, the maximum one exceeds it by 15-30%, the minimum one is lower than the average by 15-30%, etc.

Indeed, in order to develop a competitive compensation policy, it is necessary to take into account the market values of wages and official salaries of specialists of the relevant professional groups. But no less important is the provision of objective inter-job ratios of official salaries. Orientation only to the market values of wages can lead to a violation of internal justice in the establishment of official salaries. In this case, the value of the position will be determined solely by the labor market situation without taking into account the internal needs of the enterprise, its specifics, which can lead to workers feeling unfair in wages with all possible consequences.

In fact, in order to prevent the growth of the wage fund, it is necessary to revise all stages of the formation of the matrix several times in order to ensure that the remuneration of employees corresponds to the average market value and does not lead to an increase in the wage fund.

The salary forks of the previous grade overlap with the salary forks of the next grade, i.e. the salary of a specialist with a high level of professionalism may be higher than the salary of a manager with little experience in this position.

This way of building a billing system is a good tool for securing specialists in an organization. Employees have an incentive to develop in their profession in their position, specialization increases, the knowledge of employees becomes narrow, but deeper.

An increase in salary within one grade can be associated with the professional growth of an employee, which will be determined based on the results of an annual or semi-annual assessment of an employee in terms of competencies, subject to its effectiveness. In this case, competencies are developed, and the required level of their expression is established for different categories of salaries within the same grade.

The practitioners of this system suggest revising the salaries under the proposed system once a year in order to adjust salaries in time in accordance with changes in the market situation.

Grading is a way to optimize the allocation of an organization's resources.

It allows you to link the system of bonuses and distribution of social benefits; helps to calculate the correspondence of salary expectations to labor market dynamics; allows you to streamline wages (the principle of internal justice, which is the basis of the system, allows you to avoid the spread of salaries within the organization); increases manageability (since each employee begins to understand that his income directly depends on the assessment of his position); increases the transparency of the company for investors (due to the standardization of the management system) and, accordingly, increase its capitalization (value).

Grading is the positioning of positions, their distribution in the hierarchical structure of the organization in accordance with the value of this position for the enterprise and with the size and salary structure determined for each group. However, the use of the grading system not only contributes to the optimization of the wage fund of employees, but also requires resources to maintain. The main problem of the organization is to assess the ratio of the cost of implementation and the expected financial return.

2. Analysis of the wage system

2.1 General characteristics of the enterprise PKF Stroymontazh LLC

PKF Stroymontazh LLC is an independent business entity with the rights of a legal entity.

Full name of the enterprise: Limited Liability Company "Production commercial firm Stroymontazh»

PKF Stroymontazh LLC is located at Chelyabinsk, st. Stalevarov, 5.

Organizationally legal form enterprises - society with limited liability.

Firms formed on the basis of a limited liability company are production and other commercial organizations created by agreement between legal entities and citizens by combining their contributions in order to carry out business activities and generate income. Such companies are legal

Members of a limited liability company bear material liability within the limits of their contributions.

The company has a company name, which indicates the type and subject of its activities.

Companies can conclude contracts on their own behalf, acquire property and personal non-property rights and bear obligations, be plaintiffs and defendants in arbitration, court, arbitration court. A company may consist of two or more members. Among them may be enterprises, institutions, organizations, state bodies, as well as citizens.

The Company may establish branches acting as its separate subdivisions and open representative offices on the territory of Russia. At the same time, branches and representative offices do not enjoy the status of a legal entity. At the same time, a company may have subsidiary and dependent economic structures with the rights of a legal entity.

Limited Liability Company "PKF Stroymontazh" is an independent economic entity with the rights of a legal entity. LLC "PKF Stroymontazh" carries out the purchase, movement, storage and sale of goods, the provision of services, as well as other types of economic activities not prohibited by law and provided for by its charter.

The main activities of the company: construction and installation of gas pipelines, water pipelines, sewerage from polyethylene and steel pipes. Services in welding of polyethylene pipelines.

To carry out the main function, PKF Stroymontazh LLC performs many additional functions, such as:

Conclusion of contracts for the supply of goods;

Organization of the promotion of goods from manufacturers to places of consumption;

Study of customer demand;

Ensuring the storage of goods;

Formation of the trade assortment.

The company has at its disposal office space, a trading floor, warehouses and a fleet of 3 medium-duty vehicles.

The organizational structure of the enterprise can be depicted in the form of a diagram (Figure 1).

Figure 1 - Organizational structure of PKF Stroymontazh LLC

The structure of the enterprise PKF Stroymontazh LLC is functional.

The functional structure has developed as an inevitable result of the management process. The peculiarity of the functional structure lies in the fact that although unity of command is preserved, special units are formed for individual management functions, whose employees have knowledge and skills in this area of management.

The traditional functional blocks of the company are the departments of production, marketing, finance. These are the broad areas of activity, or functions, that each firm has to ensure that its goals are achieved. If the size of the entire firm or a given department is large, then the main functional departments can in turn be subdivided into smaller functional divisions.

They are called secondary or derivative. The main idea here is to maximize the benefits of specialization and not allow leadership to be overloaded.

The advantages of a functional structure include the fact that it stimulates business and professional specialization, reduces duplication of efforts and consumption of material resources in functional areas, improves coordination of activities.

2.2 Analysis of the wage system on the example of the enterprise PKF Stroymontazh LLC

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise.

The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has its own set of indicators for evaluating business productivity, but at the same time, we can talk about several groups of indicators that are typical, common to most companies and form the basis for analyzing the remuneration system.

Consider the composition and structure of the personnel of the enterprise (table 1).

Table 2.1. The composition and structure of the personnel of PKF Stroymontazh LLC

Indicator
	Leaders	Specialists

1. Enterprise personnel
2. Structure of personnel by gender


3. Age composition of the staff




4. Distribution of personnel by length of service



over 5 years
5. Educational level
Secondary special
Incomplete Higher

Thus, from table 1 it can be seen that a total of 81 people work for the enterprise, while 12 people (14.81%) occupy managerial positions, 17 people (20.99%) are specialists, 52 people (64.20%) are workers . At the same time, there are 19 women at the enterprise, 62 men (Figure 2). A large proportion of managers are men (10 people), workers are also mostly men (48 people), but the specialists at the enterprise are mostly women (13 people out of 17).

Figure 2 - Structure of personnel by gender

The organization employs mostly young professionals. The main age of the personnel of the enterprise is 37-50 years old (37% or 30 people), 32% of employees are aged 26 to 36 years old, 25% are aged 18 to 25 years old, and only 6% of the staff are over 50 years old (Figure 3) .

Figure 3 - Age composition of the staff

Figure 6 shows that 31% of employees have been working for the company for more than 5 years, 27% have been working for the company for 3 to 5 years, 28% for 1 to 3 years, and 14% have less than one year of work experience.

Figure 4 - Distribution of personnel by length of service

Figure 4 shows that 47% of employees have higher education, 16% have incomplete higher education, and 37% have specialized secondary education. This indicates the high qualification of the staff of the organization.

Figure 5 - Educational level

Imagine the staffing of the company's employees (table 2.2).

Table 2.2. staffing PKF Stroymontazh LLC

Position	Number of employees	Salary, rub.
CEO
Chief Accountant
Production director
HR Director
Commercial Director
CFO
Head of Transportation and Storage Department
Head of Sales Department
Head of Procurement Department
Head of the Marketing Department
Accountant
HR manager
Sales Manager
Purchasing Manager
Marketing Manager
Economist
Foreman

Installer

Forwarding driver
Warehouse Manager

Secretary
Junior service personnel

Table 2 shows that the general director of the enterprise receives a salary of 53.6 thousand rubles. per month. First-level managers have a salary of 40.2 thousand rubles. per month. Managers of the second level have a salary of 29.48 thousand rubles. per month. The company's specialists have a salary of 20.1 to 24.12 thousand rubles. per month. Workers of enterprises have a salary of 12.06 to 18.76 thousand rubles. per month.

Thus, the company uses a simple time-based wage system.

The disadvantage of the time-based form of remuneration is that the official salary or tariff rate is not able to take into account differences in the amount of work performed by employees of the same profession and qualifications. Such differences are due to different levels of labor productivity.

Consider the level of wages of various categories of workers (table 2.3).

Table 2.3. The level of wages by categories of employees LLC "PKF Stroymontazh"

As can be seen from Table 3, the wages of management personnel differ significantly from the wages of specialists (by 11.42 thousand rubles) and workers (by 18.85 thousand rubles).

3. Development of a base salary system for the enterprise

.1 Application of the grading system on the example of PKF Stroymontazh

In order to ensure uniform principles for organizing remuneration and labor rationing for employees of the enterprise’s divisions, a regulation on remuneration and labor rationing for employees of PKF Stroymontazh LLC was developed. The main components of remuneration according to the regulation are:

regulatory documents: regulations labor costs, instructions on the workplace and labor protection, job descriptions, regulations on divisions, etc.;

a tariff system that determines the differentiation of payment depending on the complexity of the work, the qualifications of the employee, working conditions at the workplace;

additional payments and bonuses of a stimulating nature, linking the amount of an employee's wages with personal business qualities;

surcharges and allowances of a compensatory nature, guaranteeing the employee payment in the amounts provided for by law;

one-time bonuses and remunerations applied for the purpose of material interest of the employee.

To perform production tasks, PKF Stroymontazh LLC has the following remuneration systems:

time - bonus and salary - bonus pay;

piecework - bonus pay and individual.

The salary of employees consists of two parts: fixed and variable. The permanent part includes wages accrued on the basis of the base salary, allowances and additional payments paid under the law. The variable part consists of a variety of bonuses for the quality of work and the effectiveness of individual indicators, bonuses based on the results of the work of the unit, bonuses for personal participation in projects.

The grading system is convenient for large and medium-sized companies, because, unlike vertical career building, it allows you to build a career horizontally, for example, an increase in the qualifications of a worker will affect the level of payment, since the weight of the knowledge factor will increase, and the salary will increase, although the employee will remain in his position .

Grading has the following goals:

reduction of personnel costs, payroll optimization;

transparent and understandable relationship between the level of income of the employee and the value of the position for the company among all positions;

simple determination of the level of payment for new positions;

the employee has an idea about the possible changes in his income with various career development options;

increases the level of staff motivation and contributes to its retention;

increases manageability, as each employee begins to understand that his income directly depends on the assessment of his position;

increases the transparency of the company for investors.

Achieving these goals forms an effective system of management, motivation and remuneration of personnel at the enterprise.

Grading principles: economic feasibility, clarity and transparency, fairness, uniformity.

The scheme of the grading process includes the following steps

Description of positions. Positions are described through such methods of work analysis as interviewing, questioning, observation. Based on the results of the analysis of work, a description of the positions is carried out, which may contain the following data:

general information (position title, date of preparation of the description, name of the structural unit; name of the head, etc.);

performance standards and working conditions;

personal qualities, character traits, skills and level of education, etc.

Determining the value of positions. To do this, in practice, two types of procedures for determining the value of a position are used, given in Appendix 1.

Building grades. Depending on the number of points scored (according to the factor-point method) or the established ranks (according to non-analytical methods), positions can be arranged hierarchically. After that, they need to be combined into grades. A grade is a range of points or job ranks in which they are considered equivalent and equivalent to the company and have the same pay range.

Grades are formed in a variety of ways. When using non-analytical methods, grades are formed based on the ranks established for positions. Ranks are divided into ranges based on the subjective understanding of managers and specialists and are acceptable for a particular company. When using the factor - points method, the main task that needs to be solved to combine positions into grades is to determine the ranges of points in each grade.

At this stage, it is important to define the boundaries of the grades, therefore, approximately equal steps are taken to mark the boundaries between the grades. For convenience, more enlarged categories of personnel are introduced, including several grades. For example, employees (occupied from the 10th to the 6th grade), highly qualified employees (grade 7-9), managers (grade 3-5), top managers (grade 1-2)

Establishment of interqualification ratios (official salaries) for each grade. When establishing a “fork” of salaries for each grade, enterprises are guided by market (external) salaries and internal factors (the value of the respective positions, the financial capabilities of the company, etc.). Various approaches are used for this:

the lower value of the official salary should be at the level of the average market value, the upper value - exceeds it, for example, by 30%;

the average value of the official salary should be at the level of the average market value, the maximum - exceeds it by 15-30%, and the minimum - below the average by 15-30%.

Ranges can be formed in two ways:

establish for each grade a “fork” of official salaries;

determine the intervals of interqualification ratios (coefficients).

These coefficients show how many times official salaries the corresponding grade is higher than the minimum wage established by the enterprise. The established intervals of the coefficients are translated into the “fork” of official salaries by multiplying the minimum and maximum coefficients in the “fork” by the minimum wage established at the enterprise. An example of constructing coefficients of interqualification ratios is considered in Table 3.

Table 3.1. An example of building interqualification ratios

Average value in the range, Kavg.	Absolute growth, Xred	Relative growth, Kaverage, %	Bandwidth	Overlap in range

The final procedure of this stage is the comparison of the actual official salaries of the company's employees with the "plugs" of official salaries established for the corresponding grade. Based on the comparison, it is necessary to adjust official salaries: raise them for those positions whose salaries are lower than those provided for by the “fork”. As for salaries above the upper limit of the "fork", they should in no case be reduced. These positions should also be revalued or temporary allowances introduced. Gradually, salaries should level out as the minimum official salary increases.

Implementation of the grading system. At this stage, it is important to inform the employees of the enterprise about the change in official salaries. The implementation of the grading system is carried out according to the Deming cycle, which includes planning, testing, making adjustments and implementation.

The result of grading should be a rating of positions in the enterprise, which can be used to streamline base salaries, distribute social packages, draw up personnel development plans, and more. The rating can be presented in the form of a standard format that describes all positions within the enterprise. The format should include: the title of the position, its linear affiliation, indicators on work evaluation scales, an integral indicator of the value of the work, grade number, requirements for standards of labor behavior, salary range, possible benefits.

The Department of Organization of Labor and Wages (hereinafter referred to as UOTiZ) is a structural subdivision of PKF Stroymontazh LLC. The head of the UOTiZ is directly subordinate to: the department of organization of labor and wages (hereinafter - OOTiZ) and the department of labor rationing (hereinafter - ONT). The following tasks are entrusted to UOTiZ:

improvement of the organization and regulation of labor in the structural divisions of the company;

organization of payment and incentives for employees;

accounting for the use of working time.

Thus, UOTiZ has all the necessary powers and has sufficient information to develop and implement a grade-based remuneration system at PKF Stroymontazh LLC. The whole process for this work was divided into stages:

Preparatory;

Evaluation of positions and professions;

Determination of grades of positions and professions based on grades;

Establishment of tariff rates for each grade for workers and a salary range for grades of specialists and managers;

formalization of the grading system at the enterprise.

The main feature in the development of the grading system for PKF Stroymontazh LLC was the establishment of occupational grades separately for each structural unit of the enterprise. This is due to their fragmentation geographically, according to the work performed and the services provided. For each stage, the following scope of work is allocated with an indication of the period of their implementation, shown in Table 3.2.

Table 3.2. The structure of the grading process at PKF Stroymontazh LLC

Stage name	Scope of work
1 Preparatory
2Description of positions and professions	Development of questions for assessing employees Conducting a description and systematization of the information received
3 Evaluation of positions and professions	Identification of the most significant factors for evaluation Description of the evaluation levels for each of the factors Definition for each category of factors relevant to it Completion of the position evaluation sheet by columns
4Determining grades	Assigning a weight to each assessment factor Determining a grade score for each position and profession Establishing a grade
5 Establishment of tariff rates for employees and salary ranges for specialists and managers	Analysis of salaries (internal and external trend) Setting tariff rates and salaries Correction of assessment Development of a procedure for establishing tariff rates and salaries for transfers and hiring positions and professions
6 Formalization of the remuneration system based on grades in the company	Preparation and issuance of an order on the introduction of a new wage system and the development of a new regulation on the system of remuneration and labor rationing Transfer of employees to new salaries and tariffs Adjustment of employee remuneration
TOTAL for the whole process, weeks

Preparatory stage. The transition to a new wage system leads to a change in the wage fund, its size and structure. The HSE determined that the transition to the new wage system would result in an increase in the wage bill of 8 to 15 percent on average. After that, a list of all positions and professions is compiled on the basis of the current staffing table of PKF Stroymontazh LLC. Such type of personnel as top-managers got into the grading system, for the category of specialists the difference in remuneration will be taken into account when setting the salary within the grade fork. As for the categories of workers, the grade of the profession will be set taking into account the category for this profession.

Conduct job and job descriptions. All the necessary information is taken from the regulations for departments, departments and divisions, as well as job descriptions enterprise employees. For each position and profession, the following information is collected:

general information (position title, date of preparation of the description, name of the structural unit; name of the head, etc.);

duties, responsibilities and authorities;

relationships with other employees and external organizations;

performance standards and working conditions.

Conducting an assessment of the positions of positions and professions. Positions are evaluated using the position content approach, i.e. Jobs are valued based on their value to the company. To assess the position, UOTiZ chose from a variety of factors the most significant for PKF Stroymontazh LLC:

Error price;

Working conditions;

The need to search for non-standard approaches;

The need to work with sophisticated equipment;

The volume of collected and processed information;

The need to update knowledge;

Intensity of internal interaction;

Intensity of external interaction;

Independence of decision-making;

The number of subordinates.

UOTiZ specialists carry out a preliminary assessment of the positions and professions of the company in the following order:

Positions are evaluated on a scale basis, i.e. the position evaluation sheet is filled in by columns, a sample sheet is presented in accordance with table 4.

Each position is evaluated according to the described level for each of the factors. All employees of PKF Stroymontazh LLC are divided into three categories - managers, specialists and workers. The relationship between the category of personnel and the factors related to it is shown in table 3.3.

Table 3.3. Position evaluation scale


		Managers (middle and line managers)	Specialists
Influence on the result	The price of a mistake
	Working conditions


Working with information and interaction



Control
	Number of subordinates

The assessed position is compared with already assessed positions for the considered factor;

A sheet with preliminary assessments of positions is transferred to the head of the department for expert assessment;

The position evaluation sheet with the expert evaluation of the head of the department is submitted to the position evaluation committee (hereinafter referred to as the CPC). The COP includes chief specialists and heads of departments in all areas of activity.

The assessment is carried out without the participation of employees occupying these positions. In order to ensure greater accuracy in the assessment of positions, the specialists of the Department of Health and Safety and the COP have the right to invite experts. When evaluating the positions of middle managers, the head of the unit is an expert. When evaluating the positions of line managers, specialists, workers, the expert is the head of the unit or an employee to whom the head of the unit has delegated his authority (head of department, head of shop).

Determining the grades of positions and professions based on position ratings includes a number of steps:

Each assessment factor is assigned a weight that determines its importance relative to other factors in accordance with Table 6.

Table 3.4. Weights of position evaluation factors

Factor name	Weights of position evaluation factors, %
	Middle managers	Line managers	Specialists
The price of a mistake
Working conditions
The need to look for non-standard approaches
The need to work with complex equipment
The volume of collected and processed information
The need to update knowledge
Intensity of internal interaction
Intensity of external interaction
Autonomy of decision-making
Number of subordinates

For each position, a grade score is determined as the sum of scores by factors, taking into account the weighting coefficient of each factor. The range of grade points values is determined in accordance with Table 3.5.

Table 3.5. Table of correspondence of the grade score to the grade of the position and profession

Grade number of position and profession	Range of grade points
	Middle and line managers	Specialists

Determination of grade for different categories of workers. The grade of positions of managers and specialists is determined in accordance with formula 1:

GradeRiS = ∑(position assessment on scale 1* weight 1+ position assessment on scale 2* weight 2 + … + position assessment on scale N*weight N) (1)

The grade of positions of workers is determined in accordance with the formula:

GradRAB \u003d ∑ (occupation score on a scale of 1 * weight 1 + profession score on a scale of 2 * weight 2 + ... + profession score on a scale N * weight N) + grade (2)

Establishment of tariff rates for workers and a range of salaries for managers and specialists, depending on the grade they occupy. Hourly wage rates for workers were determined depending on the length of the working week. The level of remuneration of managers, specialists and employees depends on the level of their competence. Differentiation of remuneration of employees within the range of grade salary is carried out in accordance with the procedure for setting salaries:

three steps within the salary fork for specialists and employees;

five steps within the salary fork from grades 4 to 15 for executives (line managers and middle managers);

nine steps inside the salary fork from the 16th grade for executives (top managers and middle managers).

The first (minimum) salary step is set for newly admitted employees to the organization within the salary fork of the corresponding grade. In the event of a permanent (temporary) transfer to another position, the employee is set the first (minimum) salary level within the salary range of the grade according to new position. When transferring within a unit to a new position during career growth, the employee is set a salary of a new grade one step higher than the current salary.

Employees of the personnel movement and development department must make appropriate changes to the salary in the employee's employment contract in the form of an agreement to the employment contract.

Formalization of the grading system at the enterprise. The introduction of a grading system entails changes in personnel documents. In this case, there is a change in organizational working conditions. The employer must notify the employee writing no later than two months in advance of a change in salary or tariff rate.

In addition to the organizational formalities of the grading system in the documents of the organization, it is required to introduce the system into the minds of the staff, show all its advantages and teach the heads of departments to work in this system. The introduction of the grading system at PKF Stroymontazh LLC should take place through the creation of a new wage system in the company, which should include:

an order to introduce a grading system;

regulation on the system of remuneration and labor rationing of employees on the basis of grades;

the procedure for introducing a new position in the staff list;

procedure for evaluation / re-evaluation of positions;

measures to update the grading system

Practice shows that the system of remuneration based on grades has the following advantages:

helps to manage the payroll and makes the payroll system flexible;

allows you to quickly analyze the structure of the wage fund, official salaries and track their dynamics;

a convenient tool for determining the size of the base salary of a new position;

allows you to track levels and departments where there are inconsistencies in payroll;

solves the problem of calculating additional payments for work performed according to standards that are lower or higher than official ones;

allows you to determine how much the company costs a position of any level;

is an effective way integration of various divisions of the company into a single structure;

optimizes the distribution of labor resources

The grading system increases the transparency of career prospects for employees and helps to attract the attention of potential candidates in the labor market. There are two options for how a worker can increase his tariff:

by changing qualifications, by improving one's qualifications and obtaining a higher rank or changing one's profession to a more significant one for a company with a grade higher than the previous one;

by changing working conditions as they become more dangerous.

For specialists, there are also options for increasing their salary:

due to a change in grade, when moving to another position, which belongs to a higher grade, involves more difficult work or with harmful conditions;

by increasing the level within the grade, if the specialist does not have disciplinary action and worked for at least 3 years.

Thus, employees confirm their grade with their results, it becomes possible to have a flexible approach to assessing positions in accordance with the importance of the workplace for the company, and the team composition is stabilizing.

The organization does not stand still, it develops, and the priorities set earlier can be changed. These changes should be reflected in the composition and number of labor assessment factors.

To keep the developed system of remuneration based on grades up to date, a regular “upgrade” of the system is required. To begin with, the frequency of monitoring is determined, usually the adequacy of the system is checked once a year: on the one hand, this allows important changes both within the company and in the labor market not to get out of control, on the other hand, such a frequency will not allow changing it beyond recognition .

Adjustments can be either soft or hard. Soft changes in the grading system include a change in the weights of compensated factors. For example, it used to be important to focus on such a factor as “the content of labor”, but after a certain unification of activities, the emphasis may shift, for example, to “work experience”. Hard ways of adjusting the system usually include changing the number or content of the factors themselves, the scale of the severity of a particular factor. In this case, it is necessary to re-evaluate all positions and professions according to new factors. This is almost a complete overhaul of the system.

There are situations when it is not necessary to revise the grade model as a whole. For example: it is required to revise the assignment of a separate position to the grade or determine the place of a new position in the system. In this case, the procedure for adjusting grades and situations that can be considered a signal about the need to make changes to the grading system are determined. As a rule, the following events lead to the correction of the model:

The emergence of a new position, which must go through the same assessment procedure as all positions and professions in the company and assigned to one or another grade.

Changes in the market value of individual specialists - which is associated with the opening of new competing companies in the region or a massive layoff of personnel, an excess or shortage of university graduates, etc. It is better to do this by introducing allowances, transferring employees to a contract, or revising the salary.

You should keep a journal of adjustments or record all deviations from the accepted grading methodology.

A well-built grading system has a long lifespan, but, as practice shows, it requires a complete review every 2-3 years.

For PKF Stroymontazh LLC, the introduction of a payroll system based on grades will allow:

optimize the wage fund and make this group of costs manageable;

streamline wages and eliminate fragmentation in the distribution of the wage fund between departments;

make a simple determination of the level of payment for new positions;

increase the level of staff motivation and contribute to its consolidation;

increase transparency of career prospects for employees, which helps to attract the attention of potential candidates in the labor market;

tie a system of bonuses and distribution of social benefits among employees;

take into account the complexity and working conditions when setting the salary or tariff rate for employees.

As any project contains risks, the process of developing and implementing a grading system in an organization carries the following risks that management should be prepared for: it requires large development and implementation costs; constant support of the system up to date is required; there is a danger of a subjective approach in the development and evaluation of grades; difficulty adapting to new system wages from staff

Conclusion

Grading can significantly increase the motivation of employees. It is effective due to the variable approaches to the use of motivators, i.e. the same motivational factor is used in different ways. Grading not only allows you to optimally evaluate the position, set salaries, but also determines the place of this position in the organizational structure of management, indicates its importance, and gives a clear direction for further advancement. Along with the above, grading has other advantages:

allows you to optimize the payroll, eliminate duplication of functions, remove unimportant positions from the staff list, adjust salaries in relation to the importance of positions, reduce the payroll to 10%, without negative consequences for the company, because there is a more rational use of funds;

contributes to the creation of internal fairness in the remuneration system, which is achieved by developing or adjusting the permanent part of the salary, taking into account the value of the position and its impact on the company's performance;

grading is a convenient tool that allows you to manage staff turnover. Reducing turnover, which may be one of the goals of grading, allows the company to save money on the selection and training of new employees. Many companies, on the contrary, when introducing a grading system, consciously go to the

Received in the editorial increase in staff turnover, since grading provides a clear system for assessing and selecting personnel in accordance with the required competencies, and specialists who do not meet these requirements can be replaced. Grades also highlight strategically important positions, for which the stability of personnel is important, and insignificant positions, the frequent change of employees in which does not affect the activities of the organization. Thus, managers can manage personnel more rationally.

The main disadvantage of grading is the rather high cost of implementing this system in an enterprise, as well as the difficulty in determining the expected financial return. At the same time, not only the initial costs for creating a grading system are high, but also for further maintenance of it. The introduction of a grading scheme as a tribute to fashion is inappropriate.

Grading justifies itself, especially in large companies. In them personnel structure can be very fuzzy, and its optimization can lead to significant benefits in the future. In small companies, only a certain category of employees can be subjected to grading, for whom the grading system, due to the specifics of their activities, will be most effective. In any case, the introduction of grades is a revolutionary change that requires significant costs, no matter how progressive it may be. The organization must be internally ready for such reforms, and the management is convinced that it is grading that will optimize personnel costs

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D. Milkovich. The system of remuneration and methods of stimulating personnel. Ed. Top, 2009

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Mintzberg G. Structure in a fist: creating an effective organization / Per. from. eng. Ed. Yu.N. Kapturevsky. - St. Petersburg: Peter, 2012

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Z.P. Rumyantseva, N.A. Sagomatin, R.Z. Akberdin and others, management of the organization: a textbook. Moscow: Unity - Dana, 2008

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Staff motivation. Toolkit. - M.: Library of personnel technologies, 2013

INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . five

THEORETICAL PART

1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE. . . . . . . . . . . . . . . . . . . . 6

1.1 The concept of wages of workers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.2 Principles of organization of wages in modern conditions. . . . . . . . . . . . . . 7

1.3 Forms and systems of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . eleven

1.4 Tariff system of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

1.5 Tariff agreements and their role in the regulation of wages. . . . . . . . . 23

1.6 Foreign experience wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . thirty

1.7 The composition and structure of the wage fund of the enterprise. . . . . . . . . . . . . . . . . . thirty

PRACTICAL PART

2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN" . . . . . . . . . . . . . . 36

2.1 a brief description of organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

2.2 Composition and structure of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

2.3 Analysis of the movement of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

2.4 Description of the forms and systems of remuneration operating at the enterprise. . . . . . . 41

2.5 Calculation of the payroll structure for 2004 . . . . . . . . . . . . . . . . . . . 43

2.6 Calculation of the share of labor costs in the cost of production. . . . fifty

2.7 Evaluation of the effectiveness of the use of funds for wages in 2004. . . 51

CONCLUSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

BIBLIOGRAPHICAL LIST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Application 1.2

INTRODUCTION

The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry.

The volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.

The use of labor resources in the enterprise must be considered in close connection with the remuneration of labor, since the remuneration of employees is the price of labor resources involved in the production process.

Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It is aimed at rewarding employees for the work performed and at motivating them to achieve the desired level of productivity. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers.

Wages are also a part of the costs of production and sales of products, which goes to pay the employees of the enterprise. Properly organized remuneration of employees minimizes the cost of remuneration in the cost estimate, which will positively affect the financial condition of the enterprise.

aim This course work is a comprehensive analysis of the organization of remuneration in OJSC "Northern MN".

In accordance with the purpose, in this term paper the following tasks:

description theoretical aspects formation of remuneration at the enterprise in modern conditions;
determination of the composition and structure of personnel;
analysis of personnel movement;
description of the forms and systems of remuneration operating at the enterprise;
calculation of the payroll structure;
assessment of the effectiveness of funds spent on wages.

Object of study is an organization of JSC "Northern oil pipelines".

THEORETICAL PART

1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE

1.1 The concept of wages of workers

Remuneration of employees is compensation by the employer for the work of an employee at the employer's enterprise, corresponding to the quantity and quality of work performed.

The amounts of this compensation have well-defined quantitative limits, since, on the one hand, they must provide:

a) for the employee - a certain level of satisfaction of his personal and social needs necessary to restore his abilities for work consumed in the production process;

b) to the employer - obtaining at this workplace from the employee the result necessary to achieve the ultimate goal of the enterprise.

Distinguish between monetary and non-monetary (natural) forms of remuneration. The main one is the monetary form, which allows the worker, in the conditions of the existence of money as a universal commodity equivalent and the most universal means of payment, to use it most effectively to meet his needs. Non-monetary forms of payment in modern conditions are resorted to very rarely. However, in conditions of disturbed money circulation, hyperinflation and an unstable, crisis state of the economy, the absence of a reliable mechanism for indexing income to rising prices, non-monetary forms of remuneration could become more widespread.

For a worker, wages are the main and main part of his personal income, a means of reproducing him as a bearer of the ability to work and a member of society. The employee's interest is to increase wages (income) by increasing both his labor contribution and labor results, and the price of his labor efforts.

For the employer, the remuneration of employees is always the cost of labor as a resource involved in the production process. The employer's interest lies in minimizing labor costs per unit of output as a result of both more productive use of the employee during working hours at the agreed payment per unit of this time (wage rate), and the conclusion of more favorable terms of employment.

In a developed market economy, wages are the price paid to an employee for the use of his labor, the value of which is determined by the labor market, that is, the demand for labor and its supply. The greater the demand for a particular labor force and the smaller its supply, the higher the wages, and, conversely, the higher its supply, the lower the wages.

1.2 Principles of organization of remuneration in modern conditions

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

The organization of wages involves:

determination of forms and systems of remuneration of employees of the enterprise;
development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;
development of a system of official salaries of employees and specialists;
substantiation of indicators and bonus system for employees.

The issues of labor organization occupy one of the leading places in the social and economic policy of the enterprise. In a market economy, the practical implementation of measures to improve the organization of labor should be based on the observance of a number of principles of remuneration, which must be based on the following economic laws:

r the law of cost recovery for the reproduction of labor force;

r the law of value.

From the requirements of economic laws, a system of principles for organizing wages can be formulated, including:

the principle of payment according to costs and results, which follows from all the above laws. For a long period of time, the entire system of organizing wages in the state was aimed at distribution according to labor costs, which does not meet the requirements of the current level of economic development. At present, the principle of payment according to costs and results of labor, and not only according to costs, is more stringent;
the principle of raising the level of wages based on the growth of production efficiency, which is due, first of all, to the operation of such economic laws as the law of increasing labor productivity, the law of rising needs. From these laws it follows that the growth of wages of the worker should be carried out only on the basis of an increase in the efficiency of production;
the principle of advancing the growth of the productivity of social labor in comparison with the growth of wages, which follows from the law of increasing labor productivity. It is designed to ensure the necessary accumulation and further expansion of production;
the principle of material interest in increasing labor efficiency follows from the law of increasing labor productivity and the law of value. It is necessary not only to provide a material interest in certain results of labor, but also to interest the employee in improving labor efficiency. The implementation of this principle in the organization of wages will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.

Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular employee to create a certain amount of products per unit of time. And wages related to monetary remuneration are paid to the employee for the work performed.

Wage, being a traditional factor of labor motivation, has a dominant influence on productivity. An organization cannot retain a workforce unless it pays competitive rates and has a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link wages, promotions with labor productivity indicators, output.

The system of remuneration for work should be designed in such a way that it does not undermine long-term efforts to ensure productivity with short-term negative results. This is especially true for the control layer.

Wages can act as a factor destimulating the development of labor productivity. Slow work is often rewarded with overtime pay. Departments that have overspent labor on certain jobs this year can hope to increase their budget next year. The fact itself is more large expenses time is not an automatic indicator of doing more work, although pay schemes are often based on these assumptions.

The line of conduct should be to encourage that which increases productivity. In the organization of wages, the entrepreneur is rarely given complete independence. Typically, wages are regulated and monitored by the competent government authorities.

The regulation of wages is carried out on the basis of a combination of measures of state influence with a system of contracts.

State regulation of wages includes:

legislative establishment and change of the minimum wage in the Russian Federation;
tax regulation of funds allocated for wages by enterprises, as well as income of individuals;
establishment of district coefficients and percentages of allowances;
establishment of state guarantees for wages.

The regulation of wages on the basis of contracts and agreements is provided by: general, territorial, collective agreements, individual agreements (contracts).

There are three types of income and wage policies:

controlling inflation through taxes and fiscal measures;
income regulation based on state regulations and regulations;
triangular cooperation policy.

All these elements take place in Russia. But with excessive wage differentiation, a centralized wage policy is unlikely to bring good results. Focusing on tax regulation of income can stimulate the black market. Therefore, the main hope, apparently, lies in the policy of negotiations, in particular, regarding the approval of wage levels that ensure flexible and fair wages.

The subsistence minimum is an indicator of the minimum composition and structure of consumption of material goods and services necessary to preserve human health and ensure its vital activity. The living wage is used to justify the minimum wage and old-age labor pension and to establish the minimum amount of unemployment benefits and scholarships for the period of vocational training of citizens in the direction of the employment service.

The minimum wage is the lower limit of the cost of unskilled labor, calculated as monthly cash payments received by employees for performing simple jobs under normal working conditions. The minimum wage is determined taking into account the cost of living and the economic opportunities of the state. The minimum wage is set at 40% of the subsistence minimum, calculated per capita, which implies its periodic review, taking into account the consumer price index and tariffs for services.

federal law RF “On raising the minimum wage”, the minimum wage was established from January 1, 1998 - 83 rubles 49 kopecks.

The minimum wage rate is based on the minimum wage. The monthly minimum wage of an employee who has fulfilled his labor obligations (labor standards) cannot be lower than the minimum wage. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments. When determining the minimum rate (salary) of employees of the enterprise, the employer is obliged to provide for them in a higher amount than the minimum wage established by the Federal Law. At the level of the minimum wage, the rate of employees is set in cases where the enterprise is experiencing economic difficulties, or as a special measure to prevent the mass layoffs of workers.

To regulate the remuneration of public sector employees, the Unified Tariff Scale is intended, it is the basis of the tariff system. It is a scale of tariffication and remuneration of all categories of workers from the working category to the heads of the organization.

The remuneration of labor of workers in the non-budgetary sphere (municipal, private organizations, joint-stock companies, limited liability companies, etc.) is determined by the owner of the enterprise, based on the legally established minimum wage for industry and special agreements enshrined in agreements and contracts, and is regulated by the current system of taxation on profit (income) of the enterprise.

In the conditions of a market economy and the expansion of the organization's rights in the field of remuneration, the rates (salaries) of the bonus system and the conditions for paying remuneration for length of service are determined in the collective agreement. Employment contracts may provide for higher wages than those provided for in collective agreements. The specific amount of incentive payments is determined by the employer based on the results of the work of the employee.

Remuneration of employees is made as a matter of priority in relation to other payments of the enterprise after taxes.

1.3 Forms and systems of remuneration

The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages.

The forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment.

For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is valued when it is paid: by specific products, by time spent, or by individual or collective results of activity.

The structure of wages depends on how the form of labor is used at the enterprise: whether it is conditionally - a constant part (tariff, salary) or a variable (piecework earnings, bonus) prevails in it. Accordingly, the impact of material incentives on the performance of an individual employee or team of a brigade, section, workshop will also be different.

Most common in businesses various forms property two forms of wages: piecework- payment for each unit of production or the amount of work performed and time-based- payment for hours worked, but not calendar, but working, normative, which is regulated by law. Both piecework and time-based forms of remuneration can be represented as systems (see Fig. 1).

There are a number of conditions under which it is advisable to apply one or another form of remuneration. Conditions for the application of piecework wages:

the possibility of accurate accounting of the volume of work performed;
the presence of quantitative performance indicators that directly depend on a particular employee;
possibility technical regulation labor;

monthly

Rice. 1. Forms and systems of wages

the opportunity for workers in a particular area to increase output or the amount of work performed;
the need to stimulate workers at a particular production site to further increase the production of products or the volume of work performed.

r deterioration in product quality;

r violation of technological regimes;

r deteriorating equipment maintenance;

r violation of safety requirements;

r overspending of raw materials and supplies.

Conditions for applying time wages:

inability to increase output;
the production process is strictly regulated;
the functions of the worker are reduced to monitoring the progress of the technological process;
functioning of in-line and conveyor types of production with a strictly defined rhythm;
an increase in output can lead to defects or a deterioration in its quality.

At each specific enterprise, depending on the nature of the products, the availability of certain technological processes, the level of organization of production and labor, one or another form of remuneration is applied. For example, piecework wages may be ineffective if only piecework - bonus or piecework - progressive option is used, but if you use a piecework system, then its effectiveness increases. At the same enterprise, depending on the production of a particular type of product by workshop, the options for applying wages may also be different.

In market conditions, there is no strict regulation that was typical for a planned economy, so the entrepreneur, the management of the enterprise can check any of the existing payment options and apply the one that best suits the goals of the enterprise.

Consider how wages are determined when using one form or another.

Under a direct piecework system, or simple piecework, labor is paid at rates per unit of output. The individual piece rate per unit of product or work is determined by the formula:

where is the hourly tariff rate, set in accordance with the discharge

rented products, rub./hour;

- hourly rate of production of this product, units. prod./pers. - hour;

- the norm of time per unit of production (work), people. - hour / unit prod.

The total earnings of a worker are determined by multiplying the piece rate by the amount of output produced for the billing period.

At piecework - premium system, the worker receives payment for his work at direct piece rates and additionally receives a bonus. But for this, the indicators for which bonuses are awarded must be clearly established and communicated to each performer. It is important to ensure that newly hired workers are informed of this. In addition, the size of the bonus for the fulfillment and overfulfillment of these indicators should be established. These may be indicators of labor productivity growth; increasing production volumes; fulfillment of technically justified norms of workings and reduction of normalized labor intensity; fulfillment of production tasks, personal plans; improving the quality and grade of products; defect-free manufacturing of products; preventing marriage; compliance with regulatory and technical documentation, standards; saving raw materials, materials, tools, lubricants and other material assets.

The number of indicators can be increased, the use of one or another is determined by the specific conditions of production prevailing at a given enterprise. For example, the company has increased the number of claims from suppliers or the company is trying to enter the foreign market with its products, where quality requirements are much higher.

Naturally, in these conditions, the requirements for product quality, performance discipline increase, and the list of indicators for which bonuses are awarded should also contribute to the solution of this problem. However, the list of these indicators should not be too large (no more than five - seven), since more of them are not realized and not remembered by the employee.

At indirectly - piecework In the system, the amount of a worker's earnings is directly dependent on the results of the work of the piecework workers he serves. This system is used to pay not the main, but auxiliary workers (adjusters, tuners, etc.).

The indirect piece rate is calculated taking into account the production rates of the workers served and their number according to the formula:

where is the tariff hourly rate of the serviced worker, paid indirectly

piecework system, rub.;

- the hourly rate of output (productivity) of one serviced worker

what (object, unit) in units of production;

- the number of serviced workers (objects, units) - the rate of service

The total earnings are calculated by multiplying either the rate of the auxiliary worker by the average percentage of the fulfillment of the norms of the serviced workers - pieceworkers, or indirectly - the piecework rate of the actual output of the serviced workers:

where - the total earnings of the worker, rub.;

- the hourly wage rate of an auxiliary worker transferred to space

piecework wages, rub.;

- the amount actually worked out by this auxiliary worker

people - hours;

- the weighted average percentage of the fulfillment of production standards by all service

given by the employee of workers, objects, units;

where is an indirect piece rate per unit of output produced by j - m

served workers, rub.;

- the actual amount of products produced in this period j - m

served by the worker in the appropriate units of measurement.

At accordion - piecework wages, the rate is set for the entire amount of work (and not for a single operation) on the basis of the current norms of time or norms of production and prices. Under this system of remuneration, workers are rewarded for reducing the terms of work, which enhances the stimulating role of this system in the growth of labor productivity.

At piecework - progressive In the system, a worker's labor is paid at direct piece rates within the limits of fulfilling the norms, and when working in excess of the norms, at higher rates.

The earnings of a worker with piecework - progressive pay is determined depending on the adopted system of progressive pay (for the entire volume or for part of the volume of work performed in excess of the norm) according to one of the following formulas:

where is the sum of the basic wages of the worker, calculated according to direct piecework

prices, rub.;

- the amount of piecework earnings of a worker - pieceworker, accrued on direct

piecework rates for a part of the work (production) paid according to

progressive payment system, rub.;

- fulfillment of production standards by workers,;

- the base level of production rates, above which payment is applied according to

increased rates, ;

- a coefficient showing how much the piece rate increases

for the production of products in excess of the established norm;

- coefficient showing the ratio of the progressive piece rate

(on a scale to the basic piece rate, this coefficient is greater than 1).

With piecework - progressive wages Special attention should be given to the definition of a regulatory baseline, the development of effective scales for increasing prices, accounting for production (products and hours actually worked.

The piecework form of remuneration can be applied individually for each specific employee, or it can have collective forms.

Widespread contractor form of pay. Its essence is in concluding an agreement, according to which one party undertakes to perform certain work and takes a contract, and the other party, i.e. the customer undertakes to pay for this work after its completion.

Under it, the earnings of each employee are made dependent on the final results of the work of the entire team, section.

Collective piecework system allows productive use work time, widely introduce the combination of professions, improve the use of equipment, promote the development of a sense of collectivization among workers, mutual assistance, and contribute to strengthening labor discipline. In addition, a collective responsibility for improving product quality is created.

With the transition to this wage system, the division of work into “profitable” and “unprofitable” is practically eliminated, since each worker is materially interested in doing all the work assigned to the team.

The remuneration of workers under a collective piecework system can be made either using individual piecework rates, or on the basis of rates set for the team as a whole, i.e. collective rates.

It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the wages of each worker are determined on the basis of the rates for the work performed by him and the quantity of suitable products released from the assembly line.

When using collective piecework rates, the wages of a worker depend on the output of the brigade, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker, and the accepted method of distributing collective earnings.

The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall results of work.

There are two main methods of distributing collective earnings among the members of the brigade.

First method consists in the fact that earnings are distributed among the members of the team in proportion to tariff rates and hours worked.

The earnings of a brigade of workers is determined by multiplying the brigade piece rate per unit of output by the amount of work actually performed by the brigade:

If the team performs a variety of work, evaluated at different rates, then the total earnings of the team will be determined by the formula:

The designations here are the same as in the previous formula, and the index means a specific type of work and a specific rate for this type of work.

Second– using the “labor participation rate”. A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.

The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The larger the volume of products sold, the more efficiently the enterprise operates, therefore, wages are adjusted depending on the volume of production.

This system is used to manage the personnel of auxiliary workers, for workers with hourly wages.

A variation of the tariff-free wage system is contract system. In the contract form of hiring employees, payroll is carried out in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, consequences in case of early termination of the contract. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.

With time wages, the employee receives a monetary reward depending on the amount of time worked, however, due to the fact that labor can be simple and complex, low-skilled and highly skilled, wage differentiation is necessary, which is carried out with the help of tariff systems. Components of the tariff system:

tariff rate - the absolute amount of wages for various groups and categories of workers per unit of time. The starting point is the minimum tariff rate, or the tariff rate of the first category. It determines the level of payment for the simplest work. Tariff rates can be hourly, daily;
tariff scales - serve to establish the ratio of wages depending on the level of qualification. The totality of tariff categories and their corresponding tariff coefficients. The tariff coefficient of the lowest category is assumed to be equal to one. Tariff coefficients of subsequent categories show how many times the corresponding tariff rates are higher than the tariff rate of the first category.

Wage differentiation the workers are made depending on the complexity of the work performed and qualifications. It contains tariff categories and coefficients. It can be different depending on the type of production and type of enterprise. Basically, a six-bit grid is used, where the first bit corresponds to the most simple jobs, that is, the lowest earnings, and the sixth - the highest.

Time wages have two systems: simple time wages and time wages - bonuses.

The wages of a worker simple time-based system is calculated as the product of the hourly (daily) tariff rate of a worker of a given category, (in rubles) by the hours worked in a given period (respectively, in hours or working days), i.e.:

At monthly the time wage of a worker is determined by the formula:

where is the monthly time wage of an employee, rub.;

- the number of working hours according to the schedule in a given month;

- the number of hours actually worked by the worker.

At time - premium system of remuneration, the employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work.

For managers, specialists and employees, a system of official salaries is used. Job salary - This is the absolute amount of wages set in accordance with the position held. Analytical calculations are needed, which can significantly increase the efficiency of setting a particular salary.

In addition to wages current legislation various additional payments are provided for deviations from normal working conditions. Such surcharges include surcharges for work at night and overtime, weekends and holidays, temporary replacement of an absent employee, team leadership, for performing work requiring higher qualifications, class to drivers and others. The procedure for calculating various surcharges is different. The amounts and terms of payments are determined in the collective agreement.

1.4 Tariff wage system

The tariff system is a set of standards by which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in the tariff system and, therefore, its main elements, are tariff scales and rates, tariff-qualification reference books.

The wage rate system is the most important tool for centralized wage regulation. It allows you to provide:

a) national economic unity in wages, the implementation of the principles equal pay for equal work throughout society;

b) a comprehensive differentiation of the main part of wages and its final value in accordance with differences in complexity, severity, intensity, working conditions, and qualifications of workers;

c) a steady increase in wages based on a predominant increase in labor productivity.

With the help of the tariff system, sectoral and territorial regulation of wages takes place.

The tariff system has sufficient flexibility to stimulate not only the growth of the skills of workers and the retention of personnel in key areas of production, but also a direct increase in labor productivity by rationalizing production, combining professions, positions and functions, expanding service areas, introducing progressive norms and standards for labor costs, reduction of management staff.

To this end, systems of tariff surcharges and allowances for professional excellence and high qualifications, combination of professions and performance of the established scope of work by a smaller number of employees, increased tariff rates for the remuneration of multi-machine operators serving an excess number of machines, units and apparatus, as well as for work that is normalized according to industry and inter-sectoral standards.

The tariff system, like the whole organization of wages, does not remain unchanged. The scientific, technical and social progress of society, changes in the conditions for the reproduction of the social product, production relations and labor force necessitate periodic revision of tariff rates and other elements of the tariff system.

The development of a tariff system at an enterprise can either be based on existing methodological and practical recommendations (i.e., use a single tariff scale for the public sector, industry and regional tariff systems reflected in the relevant tariff agreements), or develop its own factory (branded) tariff system .

The latter option is extremely time-consuming, requires a high level of qualification of specialists - developers, knowledge modern systems wages, construction rules, etc. At the same time, the specifics of production and labor, the position on the goods and labor market, and other factors are better taken into account.

The unified tariff scale is a scale of tariffication and remuneration for all categories of employees in the public sector. Each group of workers (from workers to the director) occupies the corresponding range of ranks in the unified wage scale. For example, the professions of workers are charged from the 1st to the 8th categories, technical performers for branch positions of employees - from 2nd to 5th categories, specialists - from 4th to 11th categories, managers - from 11th to 18th categories.

The unified tariff scale should provide for a higher inter-digit ratio in the lower ranks than in the higher ranks (see Table 1), for the purposes of social

protecting low-paid workers.

Differentiation of pay rates by categories is carried out in a single tariff scale only on the basis of the complexity of the work performed (job duties) and taking into account the qualifications of employees.

Accounting in wages of other factors of its differentiation (conditions, severity, intensity of labor, the significance of its areas of application, the results of labor) is carried out through other elements of the organization of wages, is carried out through other elements of the organization of wages.

Table 1

Unified tariff scale for remuneration of employees

Pay grades	Tariff odds

An important element in the formation of a system of tariff rates for remuneration of workers are tariff scales.

The tariff scale is a set of tariff coefficients (labor complexity coefficients) that determine the ratios in wages of varying complexity. The tariff coefficient of the lowest category (simple or least complex types works) is taken as a unit. Tariff coefficients of subsequent categories show how many times the tariff rates corresponding to them are higher than the tariff rate of the first category.

Based on the tariff rate of the 1st category and the corresponding tariff coefficients, the tariff rate of any category of the grid is determined. If the tariff rates of all categories are set, then by dividing the tariff rate of each category by the tariff rate of the 1st category, the tariff coefficients of the corresponding categories are determined.

The relative increase of each subsequent tariff coefficient compared to the previous one shows by what percentage the level of payment for work (workers) of this category exceeds the level of payment for work (workers) of the previous category.

Elements of the tariff system are also district coefficients and a bonus to wages for work experience. They perform compensatory and stimulating functions.

Regional coefficients serve to equalize the conditions for the reproduction of labor in areas with different natural and climatic conditions, and allowances for seniority create advantages in remuneration for workers who are employed in sparsely populated and remote areas (the Far North and equivalent areas, as well as southern areas Far East and Siberia), which are important for the development of the country's economy, but are poorly provided with labor resources.

Sizes of district coefficients range from 1.1 to 2.0. Regional coefficients in their basis at each enterprise should not be lower than those provided by the government for individual regions. Their higher sizes at individual enterprises are due to their financial capabilities. Thus, through tariff rates of the 1st category, the company regulates differences in earnings by conditions, intensity, significance of labor, through tariff scales - by qualification, through regional coefficients of complexity of the work performed - by the place of application of labor.

The tariff-qualification guide (TKS) or ETKS as a normative document is intended for the tariffing of works and workers. It is developed centrally and is mandatory for all enterprises. This allows you to maintain the same approach to the billing of works and workers and officially mark in work book assigned rank. The directory is also used to develop programs for training and advanced training of workers in the system of vocational education and directly in production.

All work in the manufacturing sectors of the national economy is divided into 6 categories according to the qualification level, with the exception of mechanical engineering and ferrous metallurgy (8 categories) and electric power industry (7 categories).

The qualification categories of workers are established by the general factory or shop qualification commission, which, guided by the requirements qualification characteristics, after checking the theoretical knowledge and practical skills of workers, sets them tariff categories in accordance with their qualifications and taking into account the work they perform.

This mechanism of wage regulation has a number of features. First of all, we are talking about a centrally approved minimum wage, which is designed to fulfill the role of social protection of the interests of employees of enterprises, and secondly, the rates and salaries calculated in this way should establish reasonable differences in the wages of workers whose work determines the acceleration of production development to the greatest extent. and is of great importance to society. It is also assumed that the solution of the issue of the levels of rates and salaries, as well as allowances, additional payments and bonuses, should be based on the collective-contractual relations of owners (employers) and employees.

1.5 Tariff agreements and their role in wage regulation

Collective agreements are any written agreement regarding labor and employment.

The Law of the Russian Federation of March 11, 1992 "On Collective Agreements and Agreements" clarifies this concept in relation to the socio-economic conditions of our country. The collective agreement is called a legal act that regulates labor, socio-economic and professional relations between the employer and employees at the enterprise, institution, organization.

The most important place in the collective agreement is occupied by the section devoted to wages of employees.

The solution of two interrelated tasks is connected with the organization of wages in the enterprise:

guarantees of remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
ensuring that the employer (regardless of who acts in this capacity: the state, a joint-stock company, an individual, a partnership, etc.) achieves such a result in the production process that would allow him (the employer) to recover costs and make a profit.

Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, contributing to the development of relations social partnership between the main subjects of the market economy.

The main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are to ensure the necessary growth of wages while reducing its costs per unit of output and the guarantee of an increase in the wages of each employee as the efficiency of the enterprise as a whole increases.

Given that the organization of wages at the enterprise affects the interests of employers and employees, the main condition for their successful cooperation is that the parties have equal rights in resolving issues of remuneration.

In accordance with the current legislation, the state determines only the size of the minimum wage. All other payroll matters specific workers resolved directly at the enterprises. This procedure is enshrined in the Labor Code of the Russian Federation (Articles 80 and 81).

In a collective agreement, the level of the minimum wage may be higher than the legally established minimum wage, as well as higher than the industry minimum provided for by the industry tariff agreement, but cannot be lower than it.

The basis for establishing a particular level of wage or salary for an employee, additional payments of a compensatory, incentive nature and other payments is not a government decree or departmental decision, but a collective agreement concluded between the employer (owner or authorized person) and employees. Unilaterally, the employer cannot cancel, change this or that system of remuneration, if it is provided for in the collective agreement.

When developing at an enterprise its own conditions for remuneration in terms of tariff payment, the employer and representatives of workers, as already noted, should be guided by the relevant industry agreement. Specific payment rates - tariff rates, salaries, compensation payments - an enterprise can set even higher than that provided for in an industry agreement, based on its financial situation.

In the course of collective bargaining, the parties must come to an agreement on the establishment of guaranteed wages for workers of various qualification categories. The main tool for determining wage guarantees and at the same time organizing labor incentives is the tariff system.

All terms of remuneration of employees must be fixed in the collective agreement.

In the final version of collective agreements in the developed capitalist countries, the parties do not focus on the problem of minimum wages, since they already contain tariff rates and salaries established in absolute amounts and differentiated depending on qualifications. However, when discussing a tariff agreement, the parties inevitably face the question of determining lower wage limit.

The trade union is the party that develops the draft collective agreement and makes demands. Determining the level of requirements for wage increases, one should proceed from the cost estimate of the minimum consumer budget; the ability of the enterprise to master the minimum wage put forward as a requirement (i.e. the economic situation of the enterprise and the prospects for its development); the employment situation and the possible impact of wage increases; the strength of the trade union and the support of its demands by the employees of the enterprise.

The lower limit of the minimum wage in the enterprise is its value fixed in the sectoral or territorial-sectoral (if any) tariff agreement. Considering that the said agreements apply to a large number of enterprises whose production and economic activity results differ significantly, it is quite obvious that the named value represents the lowest limit of the claims of the trade union of the enterprise.

To determine the level of the minimum wage in the enterprise, put forward as a requirement for the employer, one should proceed from the cost of the minimum consumer budget (MPB), expressed in real purchase prices for the given region at the time of negotiations. It should be emphasized that we are talking about a minimum consumer budget that satisfies the minimum needs of one worker of working age, not only in food and other essentials, but also in spiritual development. At the same time, prices that are actually in force at the present time and directly in the given territory, as well as the availability of conditions for the consumption of goods in state trade, should be taken into account (in the absence of such an opportunity, market trade prices are taken into account). The party representing the interest of the workers must keep in mind that the so-called physiological minimum, which is the basis for determining the state minimum wage by the government, does not even ensure the minimum reproduction of the labor force. It provides only the minimum acceptable physiological level of consumption, focused on the availability of certain stocks of food, clothing and other vital means of subsistence. The use of such a BCH is permissible only in a limited period of connection with an extreme situation. Its continued use leads to exhaustion and physical extinction of the workforce.

Of course, every enterprise is unlikely to be able to carry out qualified calculations of the cost of the minimum consumer budget. It is enough for the enterprise to use the calculations carried out by the regional bodies of state statistics. Even better, if such calculations are independently carried out by regional associations of trade unions and timely inform enterprises about changes in the cost of living in the region.

Taking into account the rather wide differentiation of wages at enterprises, which has developed as a result of price liberalization, it can be said in advance that for some enterprises the real cost of the MPB will be too high to establish a minimum wage, while others have long overcome this milestone. The last thing in negotiations should focus on the achieved level of wages.

Low-income businesses, on the other hand, should use the cost of the BCH as a starting point for subsequent bargaining. But already before the start of negotiations, the trade union must determine the lower limit of its demands, i.e. the level of remuneration to which he can agree after the opposing side, in the course of tariff negotiations, will express his arguments in favor of reducing the requirements of the trade union.

In order to conduct equal negotiations on the regulation of wages with representatives of the employer, the trade union on the eve of them must do a great job of collecting and analyzing the necessary economic information, calculate the funds necessary for the introduction of new wage conditions, identify and analyze the sources of their coverage, assess the real possibilities of the employer in raising wages to the required level and its possible consequences for the development of the enterprise.

An additional argument confirming the validity of the requirements put forward can be an analysis of the movement of wages, prices for consumer goods and services and financial indicators activities of the enterprise for the previous year, in other words, an assessment of changes in the standard of living of workers (their losses).

During negotiations, the level of wages is discussed, and the collective agreement reflects the level of wages, i.e. wages guaranteed to the employee in the performance of established labor standards or official duties, regardless of the results of the production and economic activities of the enterprise. Wherein trade unions interested in the fact that the share of wages protected by the collective agreement was as high as possible.

Wages can be considered reliably protected by the agreement (if they are at a sufficient level), if the share of the wage rate is 70-75%. Of course, in today's unstable situation of general insecurity, the issue of tariff guarantees may seem secondary. It seems, however, that neglecting it can have negative consequences not only in the current period, but also in the long term: the manager may develop a habit and, in a stable economic situation, improve the situation of the enterprise at the expense of employees.

Simultaneously with the determination of the minimum, a trade union or other representative body authorized by employees proposes a differentiation of tariff terms of payment: tariff scales, official salary schemes and other systems for the ratio of remuneration of workers of various professional - skill groups. Solving the issue of differentiating tariff terms of payment is no less important than establishing a minimum wage, since both the reproductive and stimulating role of wages also depend on it.

Differentiation of tariff conditions can be built in the form of a single tariff scale (ETC), on which all qualification categories of workers, specialists and managers are placed.

By presenting a scheme for the formation of a basic salary in accordance with the complexity of the work performed and the qualifications of the employee, the ETC serves as a means of ensuring social justice and implementing the principle of equal pay for equal work, regardless of the area of its application. At the same time, it creates social protection for employees, since it guarantees a certain level of payment, taking into account the complexity of the functions performed and the qualifications of the employee.

For employers, the ETC serves as a clear guide to possible trends in the labor market. Knowing the ratios of wages for various categories of workers and their qualification levels accepted in society, they will more easily find the most rational options for generating wages to attract and retain the most productive workers, to stimulate high labor efficiency, and also to calculate

production costs.

The main task of the ETC is to regulate the conditions of remuneration on the basis of a single, comparable assessment of its complexity, to eliminate all existing deformations and prerequisites for discrimination of certain professional groups of workers. The fundamental principles of building ETC are aimed at this:

coverage by a single tariff scale for all types of activities;
grouping of professions of workers, positions of employees on the basis of the commonality of the functions performed;
assignment to the ETC categories of occupations of workers and positions of employees on the basis of taking into account the complexity of the functions performed.

The choice of the type of increase in tariff coefficients (progressive, uniform, regressive) is important. More often used in practice, a uniform increase in coefficients is the most objective and rational, since it stimulates employees to continuously improve their skills, without at the same time contributing to a significant gap in pay from low- and medium-skilled workers. However, during periods of crisis, when there is a sharp decline in production, significant financial difficulties arise, unemployment increases and many social problems become aggravated, a temporary deviation from the principle of an equal relative increase in tariff coefficients is possible. In such a situation, the choice of the type of ratios should be consistent with financial capabilities and the tension of the social situation. This can be a type of absolute increase in rates with a relative decrease in odds, or an equal relative increase in odds up to a certain threshold, after which regression begins.

Compensation and incentives for especially talented and efficient workers can be carried out with this variant of ratios through individual forms of payment, incentive systems that are purposeful.

If an enterprise chooses the 18-digit ETC of the public sector as the basis for organizing wages, then it can, at its discretion, either use it without change or adjust the distribution of various categories of employees by qualification categories, the number of such categories. Thus, their own priorities in the remuneration of certain professional groups of workers can be created.

Along with the preservation of most enterprises traditional systems payment,

based on tariff rates and salaries, in new structures - joint-stock companies, cooperatives, partnerships, etc. - more and more non-traditional forms of organization of remuneration began to appear. Such systems, as a rule, are developed directly at enterprises, having first passed experimental testing, and then they are included in a collective agreement for practical use.

An analysis of non-traditional wage systems shows that the employee's earnings are, as a rule, completely dependent on the final results of the work of the labor collective. Therefore, the use of such systems is advisable where the labor collective is fully responsible for the results of work.

The collective agreement also contains the amounts and conditions for the payment of additional payments and allowances of a compensatory and incentive nature to the basic salary.

When concluding a collective agreement, the norms of additional payments for working conditions are established based on the socio-economic severity of this problem at the enterprise (namely: the number of jobs with unfavorable working conditions, their provision with workers of the necessary qualifications, technical and organizational possibilities for reducing jobs with unfavorable conditions, the ratio wage levels of workers engaged in heavy and hazardous work, with the average wage in the enterprise as a whole), as well as financial opportunities enterprises to provide a higher level of compensation payments.

Due to the need to take into account a wide range of features related to working conditions, the enterprise may adopt various options for establishing compensation payments for this factor.

Similar approaches and options may be taken with regard to other guarantees and indemnifications. For example, the allowance for the mobile nature of labor may also be set at the same absolute rate for all workers, regardless of their qualifications.

The collective agreement also reflects the forms and systems of wages, the procedure for indexing wages. The choice of payment system is the prerogative of the employer. The management of the enterprise, based on the tasks for the production of products, the requirements for its quality and delivery time, the ability of employees to influence the implementation of existing production reserves, taking into account professional qualifications and other features, develops specific payment systems and proposes them for inclusion in the collective agreement. The trade union may not agree with the proposed systems if they require excessive intensification of labor and threaten to harm the health of the worker.

1.6 Foreign experience of remuneration

The democratization of public life, the transition to market relations, the expansion of the rights and independence of labor collectives in economic activities, including the choice and development of their wage models, not only do not exclude the regulation of wages at different levels, but also increase its need. Otherwise, serious social conflicts, further imbalance of the mass of commodities and money circulation, lowering the standard of living of the population. What should be the mechanism for regulating wages in modern conditions?

In this regard, the experience of foreign countries, the so-called classical market (USA, France, Germany, Sweden and Japan) deserves the closest attention.

The main forms of wage regulation there are:

state regulation - establishment minimum wage, the maximum size of its growth during inflation, tax policy;
collective bargaining regulation at the national and sectoral levels - on a contractual basis between the government, industry leaders and trade unions are determined general order indexation of income, forms and systems of wages, the size of one-time increases in its level, social payments and benefits (including unemployment benefits);
corporate collective agreements - firms set the size of tariff rates and salaries, additional payments and allowances, approve a system of profit sharing, and so on;
labor market - determines the average wage, etc.

Everything listed forms are closely interconnected, interact and influence each other, creating a single mechanism for regulating wages.

Russia is gradually adopting the experience of wages in Western countries.

1.7 Composition and structure of the enterprise payroll

The payroll fund (WFP) is one of the key indicators plan for labor, and includes the amount of wages accrued by the enterprise, regardless of their source of financing.

The payroll includes: all amounts of wages accrued by the enterprise in cash for hours worked and not worked, incentive bonuses and allowances, compensation payments related to, bonuses and lump-sum incentive payments, as well as payments for food, housing, fuel.

The following are subject to inclusion in the payroll:

1. Payment for hours worked (basic salary):

1.1. Wages accrued to employees at tariff rates and salaries for hours worked - this is the tariff payroll fund.

The payroll fund for the tariff is determined by the formula:

where is the hourly wage rate for a worker of the i-th category, rub.;

- the list number of workers of the i-th category, people;

- annual effective working time fund of the 1st working i-th category, hour.

1.2. Incentive surcharges and bonuses to tariff rates and salaries for professional skills, combination of professions, etc., are determined in accordance with the Regulations on remuneration adopted by the enterprise.

1.3. Bonuses and remuneration of a regular or periodic nature:

where is the coefficient taking into account premiums, %

1.4. Compensation payments associated with the mode of work and working conditions:

a) additional payment for work in harmful or dangerous conditions and heavy work;

b) extra pay for working at night. Night time is considered from 20:00 to 08:00, for each hour of night work an additional payment is set in % of the hourly tariff rate.

Extra pay for night work:

where is the coefficient of additional payments for work at night, shares of units;

– hourly wage rate for a worker of the i-th category, rub.;

- the list number of workers of the i-th category, working at night

time, people;

- annual effective fund of working hours worked at night

time for 1 worker of the i-th category, hour.

c) payment for work on weekends and holidays is carried out at a double rate:

where is the hourly wage rate for workers of the i-th category on holidays, rubles;

- the list number of workers of the i-th category, working on holidays

days, people;

- annual effective fund of working time of the 1st working of the i-th category,

working on holidays, hour.

d) payment overtime, additional payments for the processing of the average monthly norm of working time are carried out in the amount of 50% of the hourly tariff rate.

Surcharges for processing the average monthly norm of working time:

where is the coefficient of the hourly tariff rate, shares of units;

- the list number of workers of the i-th category, working overtime,

- the annual volume of processing of 1 worker of the i-th category, hour.

e) payments due to regional regulation of wages according to regional coefficients, northern allowances.

Basic wage fund, taking into account regional coefficients and northern allowances:

1.5. Remuneration of skilled workers, managers, specialists of enterprises and workers not released from their main job and involved in training, retraining and advanced training.

1.6. Pay for special breaks.

1.7. Remuneration of labor of persons employed part-time.

1.8. Payment of the difference in salaries during temporary substitution.

1.9. Remuneration of employees not on the payroll.

2. Payment for hours not worked in accordance with the law:

2.1. Payment for annual and additional holidays.

2.2. Payment for study holidays.

2.3. Payment of additional vacations provided under the collective agreement to employees.

2.4. Payment for preferential hours for teenagers.

2.5. Payment to employees to donors for the days of examination, blood donation and subsequent rest.

2.6. Payment for forced absence.

2.7. Payment for downtime through no fault of the employee.

2.8. Payment for the period of training of employees aimed at advanced training.

2.9. Amounts paid by the enterprise for unworked time to employees forced to work part-time at the initiative of the administration.

2.10. Remuneration of labor of employees involved in the performance of state or public duties.

3. One-time incentive payments:

3.1. One-time bonuses regardless of the sources of their payment.

3.2. Remuneration based on the results of work for the year, for the length of service.

3.3. Material aid.

3.4. The value of shares given to employees free of charge as incentives or incentives for the acquisition of shares.

3.5. Other one-time incentives, including the value of gifts.

3.6. Cash compensation for unused vacation.

3.7. Additional payments upon provision annual leave in excess of holiday amounts

4. Payments for food, housing, fuel:

4.1. The cost of food and products provided free of charge to employees of certain sectors of the economy in accordance with the law.

4.2. Payment of full or partial cost of food, providing it at reduced prices or free of charge in excess of what is required by law.

4.3. The cost of free housing and utilities in accordance with the law.

4.4. The cost of fuel provided to employees free of charge.

4.5. Funds for reimbursement of expenses for employees to pay for housing in excess of those provided for by law.

Under the system of remuneration is understood the method of calculating the amount of remuneration payable to employees of the enterprise in accordance with the labor costs they have incurred or according to the results of labor. Enterprises independently develop and approve the forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by management as guidelines for accounting for wages depending on the professions, qualifications of employees, and the complexity of the conditions of the work performed.

Forms of remuneration, depending on the amount of labor and time, are divided into two main groups (Article 83 of the Labor Code of the Russian Federation).

Time wage applies to all categories of workers. Time wages are paid per unit of time (usually an hour of work) in accordance with the tariff rate. The main document in calculating the earnings of a time worker is the time sheet. In this case, the accountant needs to know the amount of time worked and the tariff rate of each employee.

The wage fund of workers who are on a time-based - bonus wage system can be calculated using the formula:

where is the coefficient that takes into account premiums, shares of units;

- district coefficient, shares of units;

- coefficient taking into account northern allowances, shares of units.

With piecework pay prices are determined based on the established categories of work (how difficult this work is considered), tariff rates and production standards (or 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) rate of output. It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time norm in hours or days.

In this case, it is necessary to proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee should have the same rates as a lower-skilled employee if he copes with the work).

Piecework rates do not depend on when the assessed work was performed - day, evening or night, as well as overtime work - there are special types of surcharges to take into account these factors of work.

The average salary of employees in the whole enterprise is calculated based on the payroll fund of employees on the payroll:

where is the wage fund of employees on the payroll, thousand rubles;

– average number of employees, pers.

PRACTICAL PART

2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN"

2.1 Brief description of the organization

Open Joint Stock Company "Northern Trunk Oil Pipelines" (JSC "SMN") is a link in the unified oil transportation system of JSC "AK" Transneft ", connecting the oil-producing region in the north of the European part of Russia with the center of the country.

Open Joint Stock Company "Northern Trunk Oil Pipelines" was established on April 19, 1973 as part of the USZMN (Administration of the North-Western Trunk Oil Pipelines), as the "Ukhta Regional Oil Pipeline Administration" (Ukhta RNU), serving the Usa-Ukhta oil pipelines with a length of 409.1 km and "Ukhta - Yaroslavl" with a length of 1132.875 km.

In accordance with the Decree of the President of the Russian Federation of November 17, 1992 No. 1403 “On the specifics of privatization and transformation into joint-stock companies state enterprises, production and research and production associations of the oil, oil refining industry and oil products supply ", the Production Association of the Northern Trunk Oil Pipelines was transformed into the Open Joint-Stock Company "Northern Trunk Oil Pipelines".

Legal address: 169300, the Russian Federation, Komi Republic, Ukhta, A. Zeryunov Avenue, 2/1.

JSC "SMN" has the following branches:

Usinsk Regional Oil Pipeline Administration (Usinsk RNU)

Location: 169706, Russian Federation, Komi Republic, Usinsk, headquarters.

Ukhta Regional Oil Pipeline Administration (Ukhta RNU)

Vologda Regional Oil Pipeline Administration (Vologda RNU)

Location: 165391, Russian Federation, Kotlas district, Arkhangelsk region, Privodino settlement.

Workshop of technological transport and special equipment (TsTTiST)

Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline.

Base of production and technical maintenance and equipment assembly (BPTOiK)

Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline, BPTOiK.

The main activities of the Company are:

transportation of oil through the system of main pipelines;
oil storage;
shipment of oil from loading points, delivery for export;
operation of main oil pipelines, tank farms and pumping stations, equipment;
implementation of work on capital construction, overhaul, technical re-equipment, reconstruction, diagnostics of MP facilities;

App. 1 shows the organizational structure of the management apparatus of JSC "SMN", and in app. 2 production structure of the enterprise.

Three regional oil pipeline departments (RNU) are subordinated to the management apparatus - Usinsk RPD, Ukhta RPD and Vologda RPD, which ensure the technological readiness of the entire complex of equipment and the linear part on the fixed sections of the oil pipeline in order to ensure uninterrupted reception of oil from the fields and supply oil to consumers in the amount of assignments.

2.2 Composition and structure of staff

All employees of the oil transportation system are divided into the following categories of employees:

workers;
managers and engineering and technical workers (ITR) - workers directly related to the technical management of the production process;
employees - employees who perform the functions of accounting, supply, marketing, etc. and are not directly related to equipment and production technology.

The number of employees of OAO Severnyye OPP is regulated in accordance with the “Standards for the number of workers and employees of subdivisions of the AK Transneft system”.

These standards are designed to ensure the regular placement of employees of JSC "Severnye OPP".

The headcount standards have been developed for the facilities, types of work and subdivisions of OAO Severnyye OPP, they provide for the payroll number of employees, taking into account the creation of normal working conditions, ensuring labor safety and protecting the health of workers, as well as shift maintenance of oil trunk transportation facilities.

The number calculated according to the standards is the maximum. If as a result the best organization labor, production and management, the actual number of employees is less than the normative one, and at the same time, the qualitative performance of the specified volumes of work is ensured in the absence of violations of labor protection requirements, safety regulations and fire safety, then the actual number should not increase to the standard value.

The names of positions and professions of these standards are given in accordance with the current All-Russian classifier occupations of workers, positions of employees and wage categories (OKPDTR), put into effect by the Decree of the State Standard of Russia dated December 26, 1994 No. 367 (with subsequent amendments and additions), the Uniform Tariff - qualification handbook jobs and professions of workers.

The standards for the number of workers of main oil pipelines have been developed taking into account rational organization jobs, sites, services, industries.

This is ensured by the use of brigade forms of labor organization, rational layout of the workplace and its equipment. modern views organizing equipment, timely logistics and transport support, the use of advanced techniques and methods of work.

The dynamics of the composition and structure of the personnel of OAO SMN for 5 years is shown in Table. 2.

table 2

Dynamics of the number of personnel of OJSC "Northern oil pipelines"

Staff enterprises	01/01/2004	01/01/2005	Change 2004 to 2003,
Staff enterprises

1. Workers

Continuation of the table. 2


2. Leaders
3. Specialists
4. Employees
Total:

As of January 1, 2005, the total number of employees of OJSC Northern Trunk Oil Pipelines amounted to 2,653 people. In 2004, the number of the Company's personnel changed significantly. The total number of employees of the enterprise in comparison with 2003 increased by 7,2 % or for 178 people. From the categories of personnel it can be seen that the increase in the number is observed to a greater extent due to the increase in managers, specialists and workers. These changes are due to an increase in the staff due to the reorganization of linear production - dispatching stations (LPDS) into regional oil pipeline departments (RNU) and the commissioning of a new ABK.

An analysis of the composition of the employees of JSC "SMN" showed that in 2003, compared with 2002, the number of employees of the enterprise was replenished by 178 people, of which 127 people. - men and 51 people. - women. Taking into account the specifics of oil pipeline transport, men have the largest share of the workforce at the enterprise - 77.7%.

The age structure of the personnel of OAO SMN is shown in fig. 2.

Rice. 2. Age structure of personnel

In recent years, the influx of young people to the enterprise has increased. As of January 1, 2005, the number of young people under the age of 30 was 771 people (29.1% of total strength personnel of the Enterprise, in 2003 - 687 people). The number of employees aged 50 years and over is 14% of the total number of employees of 371 people (in 2003 - 324 people or 13% of the total number of employees).

The technical and economic performance of the oil and gas transportation system largely depends on the qualification level and efficiency of the use of personnel, on the level of their knowledge, professional training, and creative activity.

2.3 Frame movement analysis

Personnel movement analysis is carried out on the basis of the following coefficients:

1. The recruitment rate is the ratio of the number of employees hired for the analyzed period to the average headcount for the same period.

2. Staff retirement rate - the ratio of the number of employees dismissed for all reasons for the analyzed period to the average headcount for the same period.

3. The coefficient of total turnover is equal to the ratio of the total number of hired and retired employees to the average number for the period under review.

The dynamics of the movement of personnel is presented in Table. 3.

Table 3

Personnel dynamics

Indicators			Change,
Number at the beginning of the year, people
Received, man.
Dropped out during the year, pers.
Consisted at the end of the year, pers.
Average headcount, pers.
Personnel acceptance rate, %
Retirement rate, %
Total turnover ratio, %

According to Table. 3 it can be seen that the number of employees hired during 2004 compared to 2003 increased by 53 people, and the number of retired employees during 2004 increased by 46 people. This can be explained by the new personnel policy of the enterprise.

In the context of the reorganization of OJSC "Northern oil pipelines", the issues of practical application modern forms of personnel management, allowing to improve the social - economic efficiency production. In this regard, the enterprise begins to revive work with personnel, which today is at the stage of searching for the most appropriate methods of working with personnel in this direction. For this purpose, the experience of other organizations of the fuel and energy complex is being studied.

The turnover ratio on admission in 2004 decreased by 0.2% compared to 2003, while the turnover ratio on disposal practically remained at the same level. The overall turnover ratio decreased by 0.1%.

2.4 Description of the forms and systems of remuneration operating at the enterprise

JSC "Northern oil pipelines" applies tariff system wages, form of payment time - premium.

The formation of the system of remuneration of employees of the enterprise is carried out on the basis of the “Regulations on the remuneration of employees of OJSC “Northern oil pipelines”.

"Regulations on remuneration" is determined by:

wage;
bonuses for production results, remuneration based on the results of work for the year, allowances for tariff rates and salaries, remuneration for length of service;
compensatory payments related to the regime, working conditions:

a) regional and northern allowances;

b) for continuous experience work in the northern regions;

c) additional payments for working conditions;

d) extra pay for night work;

e) allowances for the mobile nature of work, etc.

The Regulation is aimed at improving the wage system based on the Basic Unified Tariff Scale (BETS) (see Table 4).

The tariff rates and official salaries given in BETS are reviewed in the manner and within the time limits specified in the tariff agreement.

The distribution of positions and professions of employees of organizations by salary levels is carried out in accordance with the Classifier of Professions and Positions of Employees, Specialists and Managers.

2.5 Calculation of the payroll structure for 2004

1. Pay for hours worked

1.1. Calculation of wages at tariff rates and salaries:

workers
specialists

1.2. The amount of the bonus for the main results of the economic bonus:

workers
specialists

1.3. Allowances, allowances.

Working hours and working conditions.

1.3.1.1. Payments due to regional regulation of wages:

- regional coefficient:

workers - 37673 thousand rubles;
specialists - 46734 thousand rubles

- northern allowance:

workers- 67326.1 thousand rubles;
specialists- 77859.8 thousand rubles.

1.3.1.2. Surcharges for work in harmful or dangerous conditions and heavy work.

workers-342.6 thousand rubles;
specialists- 0 thousand rubles.

1.3.1.3. Extra pay for night work:

workers
specialists

1.3.1.4. Extra pay for irregular working hours.

workers- 335.7 thousand rubles;
specialists- 0 thousand rubles.

1.3.1.5. Payment for work on weekends and holidays is carried out at a double rate:

workers
specialists

1.3.1.6. Overtime pay:

workers
specialists

1.3.1.7. Surcharge for shift method work.

workers- 1658.6 thousand rubles;
specialists- 726.6 thousand rubles.

1.3.1.8. Other payments:

workers- 828 thousand rubles;
specialists- 0 thousand rubles.

Tariff rates and salaries are shown in Table. five.

Table 5

Surcharges and allowances, (thousand rubles)

Name of indicator		Specialists
Bonuses for excellence
Premiums for excellence (drivers)
Additional payments for combining professions
Surcharges for expanding service area

TOTAL:		2396 , 1

workers- 898 thousand rubles;
specialists- 3502.8 thousand rubles.

Basic wage fund, taking into account the regional coefficient and northern allowances:

workers
specialists

Total basic salary: - for workers = 244022.3 thousand rubles;

- from specialists = 288,000.1 thousand rubles.

2. Payment for hours not worked

2.1. Vacation pay:

workers

where is the duration of the vacation, days

specialists

2.2. Other payments.

workers- 10845.5 thousand rubles;
specialists- 16003 thousand rubles.

3. Lump sum incentive payments

3.1. Compensation at the end of the year.

workers- 20130 thousand rubles;
specialists- 19066 thousand rubles.

workers- 8631.9 thousand rubles;
specialists- 10565.2 thousand rubles.

workers- 4256.7 thousand rubles;
specialists- 4766 thousand rubles.

Total wage fund: - for workers = 328462.5 thousand rubles;

- from specialists = 379537.6 thousand rubles.

Average annual salary:

1 worker

1 specialist

Average monthly salary:

1 worker

1 specialist

To consider the dynamics of wage bill in 2004 compared to 2003, in Table. 6 we will present the data on payroll in 2003.

In table. 7 shows the payroll in 2004.

Table 6

Payroll in 2003, (thousand rubles)

Continuation of the table. 6




activities
1.3. Surcharges, allowances, total
including
1.3.1. Compensation related to working hours and working conditions
allowance)
and hard work



Overtime pay

Other payments
1.3.2. Incentive bonuses and allowances rates and salaries





1.4. Compensation for unpaid workers

2.1. Vacation pay
2.2. Other payments


3.2. Financial assistance to all employees
3.3. Other lump sums

Table 7

Payroll in 2004, (thousand rubles)

Name of indicator		Including
Name of indicator			Specialists

Average headcount, people
Salary fund	708000,1	328462,5	379537,6
including:
1. Pay for hours worked
1.1. Salary based on rates and salaries
1.2 Award for the main results of economic activities
1.3. Surcharges, allowances, total
including
1.3.1. Compensation related to working hours and working conditions
Payments due to district regulation wages (district coefficient + northern allowance)

Continuation of the table. 7


Surcharges for work in harmful or dangerous conditions and hard work
Extra pay for night work
Extra pay for irregular working hours
Pay for work on weekends and holidays
Overtime pay
Shift work allowance
Other payments
1.3.2. Incentive bonuses and allowances rates and salaries
Bonuses for excellence
Premiums for excellence (drivers)
Additional payments for combining professions
Surcharges for expanding service area

1.4. Compensation for unpaid workers
2. Payment for hours not worked
2.1. Vacation pay
2.2. Other payments
3. Lump sum incentive payments
3.1. Annual performance bonuses
3.2. Financial assistance to all employees
3.3. Other lump sums
Average monthly salary of 1 employee

The payroll fund in 2004 increased by 29.04% compared to 2003. This happened due to the indexation of wages and an increase in the number of employees.

The share of the wage fund of workers in the total wage fund in 2004 decreased by 1.84% compared to 2003, while the share of the wage fund of specialists increased. This is due to the redistribution of income between specialists and workers.

The composition and structure of the enterprise payroll on annual report 1 - T, which includes not only the wage fund at the expense of cost, but also payments from the funds provided in the estimate of social and hospitality expenses for 2003-2004. present in the table. 8 and visualize in Fig. 3 and 4.

Table 8

The composition of the payroll

Name of articles	FZP in 2003		FZP in 2004
Name of articles		For 1 employee (per month),		For 1 employee (per month),

1. Salaries and tariffs
2. District coefficient and northern allowance

Continuation of the table. 8


3. Prize for the main results of households. activities
4. Reward at the end of the year
5. Surcharges and allowances
6. One-time incentive awards
7. Other payments
Total payroll	548655,5	708000,1

Rice. 3. The structure of the payroll at OAO Severnyye OPP for 2003

Rice. 4. The structure of wages and salaries in JSC "Northern oil pipelines" for 2004

An analysis of the wage bill over the years shows that the structure of the wage bill has not undergone significant changes and has remained at the same level.

2.6 Calculation of the share of labor costs in the cost of production

The cost structure of the enterprise by economic elements is presented in Table. nine.

Table 9

Dynamics of the cost structure for oil pumping by economic elements

Cost elements	absolute change,	Growth rate, %
Cost elements	absolute change,	Growth rate, %
1. Material costs - Total
including:
materials
Fuel
Oil for own needs
Gas for own needs
2. Energy costs	+ 145994
El./energy
Thermal energy
3. Wage Fund	+ 166891
4. Unified social tax
5. / Wear / amortization
6. Other costs - total	+ 204131
including:
Overhaul
Communication services
Transport services
Security Services
Land payment (rent)
Personnel training
Expenses for MN diagnostics
Insurance costs
Leasing payments
Others Other
TOTAL costs	+ 717466
7. Taxes as part of s / s
TOTAL costs	+ 718729

payroll fund:

where is the wage fund calculated in paragraph 2.5.;

– payments of a social nature and social benefits and compensations

(included in the "non-operating expenses")

2.7 Evaluation of the effectiveness of the use of funds for wages in 2004

Indicators of the effectiveness of the use of the payroll fund are presented in table. 10.

Tables 10

Indicator			Deviation,
Revenues from sales products
Net profit
Salary fund
Revenue attributable to 1 ruble salary
The amount of net profit per 1 ruble salary

In 2004, the performance indicators for the use of labor remuneration decreased noticeably as compared to 2003. This happened as a result:

reducing the tariff for oil transportation;
increase in the cost of production.

To obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of wages. If this principle is not observed, then there is an overexpenditure of the salary fund, an increase in the cost of production and a decrease in the amount of profit.

To characterize the relationship between the growth rates of labor productivity and average wages, the lead coefficient is calculated:

where - the growth rate of the average annual output of 1 employee,%;

- the growth rate of the real average annual wages of 1 employee, %.

Due to the fact that annual inflation is 15%, in 2004 the real average annual salary of an employee of the enterprise will be

The calculated advance coefficient shows that the growth of the average annual salary corresponds to the growth of the average annual output. The value of this coefficient, although not positive, tends to its normative value.

To determine the amount of savings or overspending of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, you can use the following formula:

In our case, the higher rates of wage growth compared to the growth rate of labor productivity contributed to the overspending of the wage fund in the amount of 110,606.3 thousand rubles.

CONCLUSION

At this enterprise, a time-based - premium form of remuneration is used. First of all, this is due to the fact that the role of labor resources at the enterprise cannot affect the increase in output (volumes of transported oil), due to the strict regulation of production processes, that is, ensuring the uninterrupted reception of oil from oil producing enterprises, pumping and delivering it to consumers in accordance with with oil transportation contracts concluded with oil producers

JSC "Northern oil pipelines" is a socially oriented enterprise. For the time actually worked, the employee receives a bonus in addition to the basic salary. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work. The average salary of employees in OAO SMN is one of the highest in the Komi Republic.

Dynamics of payroll for 2003-2004 showed that it grew by 29.04% and amounted to 708,000.1 thousand rubles. This happened due to the indexation of wages and an increase in the number of employees. The share of the payroll fund in the total cost estimate for 2 years remained practically unchanged and amounted to 21.3% in 2004.

The growth rate of wages outpaces the growth rate of labor productivity, which is a negative point. In this regard, in 2004 there was an overexpenditure of the wage fund in the amount of 110,606.3 thousand rubles.

the department of labor and wages must ensure an accurate calculation of the remuneration of each employee in accordance with the quantity and quality of labor expended;
not to allow wage growth to outpace labor productivity growth;
analyze the labor market (supply and demand) and, accordingly, adjust the wages of employees of your enterprise;
for the purpose of social protection of low-paid workers, the tariff scale should provide for a higher inter-category ratio in the lower ranks than in the higher ranks;
carry out periodic revision of tariff rates and other elements of the tariff system.

REFERENCES

1. Artamonova G.A., Protchenko T.A. Workshop on the economics of production: Textbook. - Ukhta: UII, 1995. - 57 p.

2. Economics of the enterprise: Textbook / V.P. Volkov, A.I. Ilyin, V.I. Stankevich and others; Under. ed. A.I. Ilyina, V.P. Volkov. - M .: New knowledge, 2003 - 677 p. - (Economic Education)

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

4. Zaitsev N.L. Economics of the organization. - M .: "Exam", 2000 - 768 p.

5. Enterprise Economics: Textbook for universities / Ed. Prof. V.Ya. Gorfinkel, prof. V.A. Shvandar. - 3rd ed., revised. and additional – M.: UNITI - DANA, 2002. – 718 p.

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