Analysis of the average monthly wages of employees of boarding schools. Factor analysis of the payroll. Average salary analysis

This section calculates the absolute and relative (taking into account changes in the volume of production) deviations of the wage fund of the reporting period from the plan.

Analysis of the implementation of the plan for the payroll is made in table 9.

Table 9 - Analysis of the implementation of the payroll plan

Deviation

Actual wage fund,

Deviation from the plan

Planned in terms of the actual values ​​of the fund-forming indicator, thousand rubles

due to overfulfillment of the plan in terms of the fund-forming indicator thousand rubles.

absolute

relative

1. Workers

2. Leaders

3. Specialists

Table 8 continued

4. Employees

The absolute deviation () is determined by comparing the actually used funds for wages () with the planned wage fund () as a whole for the enterprise, production units and categories of employees:

Workers (33)

Executives (34)

Specialists (35)

Employees (36)

The relative deviation is defined as the difference between the amount of wages actually accrued and the planned fund, adjusted for the coefficient of fulfillment of the production plan. Adjustment of the planned wage fund is made according to the established industry coefficients, in this case, a coefficient of 0.7 is taken.

where is the relative deviation in the salary fund;

actual salary fund;

The wage fund is planned, adjusted for the coefficient of fulfillment of the plan for output;

and - respectively, the variable and constant amount of the planned salary fund;

Output plan fulfillment ratio

In the reporting year, the plan in terms of sales volume was fulfilled by 92.75%, therefore, to recalculate the planned wage fund of industrial and production personnel, a coefficient equal to

1 - 0.25 0.7 = 0.8250.

Table 9 shows that there was an absolute savings in the payroll for all staff by 7.28%. In connection with the non-fulfillment of the plan for the sale of products, there was a relative overexpenditure of the wage fund (18.77%).

The absolute deviation is due to the combined effect of changes in the number of individual categories of personnel and the average wage of one employee, which can be determined by the formulas:

where payroll i - payment fund for the i-th category of workers, rub.;

N psh i - the number of employees of the i-th category, people;

– average salary for the i-th category, rub.

Analysis of the impact of these factors on the absolute deviation of the wage fund from the plan is made in table 10.

We calculate the change in the wage fund due to the actual change in the number of employees according to the formula:

where - change in payroll due to changes in the structure of employees, thousand rubles;

where - the average salary of one worker according to the plan, thousand rubles;

- the average salary of one worker according to the plan in terms of the actual structure of workers, thousand rubles;

Ch rsh f - the actual number of employees, people.

(4782.6828+7462.741+683223+4288.525) / 917=4940.36 thousand rubles

Table 10 - Analysis of the influence of factors on the absolute deviation of the wage fund from the plan

working

number,

The average salary of one worker,

Deviation payroll,

including at the expense

numbers

changes in the average wage

1. Workers

2. Leaders

3. Specialists

4. Employees

Then the change in the wage fund due to changes in the structure of workers will be:

thousand roubles. (45)

thousand roubles. (46)

The results of the analysis of the influence of factors on the change in the wage fund are summarized in table 11.

Table 11 - Summary table of the influence of factors on the change in payroll

Despite the fact that the plan for the production and sale of products was not fulfilled on the wage fund in the reporting year, savings of 7.27% were obtained, the reason for this is a slight decrease (by 1.39%) in the average wage per worker, as well as a decrease number compared to the planned one by 5.46%. The average salary in the category "Workers" decreased by 1.95%.

Savings in the payroll fund in the reporting year were facilitated by a decrease in the average salary in the categories "Managers" (by 0.66%) and "Employees" (by 4.41%).

The analysis of the average salary is made in table 12.

Table 12 - Analysis of the average salary

working

Average salary, thousand rubles

Implementation of the plan for

salary

payroll of the reporting

years in % to

previous year

previous year

Reporting year

Deviation

1. Workers

2. Leaders

3. Specialists

4. Employees

On the whole, the salary plan for the workshop was not fulfilled, despite the growth of specialists' salaries by 9.25%. For the rest of the categories of workers, there was a decrease in wages:

4.41% workers;

1.95% executives;

At 0.66% employees.

In relation to the previous year, a significant increase in the average wages for all categories of workers was noticed. This could be due to inflation.

Let's calculate the impact of changes in the number of employees () and changes in the wage fund () on the change in the average wage of an employee () according to the formulas:

, (48)

thousand roubles. (fifty)

thousand roubles. (51)

thousand roubles. (52)

The change in wages was influenced by the decrease in the wage fund. An increase in the number against the planned one for some categories of workers (managers and employees) and a decrease in others (workers and specialists) led to a decrease in average wages. From Table. 11 it can be seen that the main reasons for the decrease in the wage fund were the actual change in the number (78.60%) and the decrease in average wages (21.40%) against the planned figures.

The decrease in the average monthly salary in 2009 was due to the consequences of the 2008 crisis, when the company had to cut costs in order to continue its work.

The prime cost for 2009 increased to 98.65 kopecks per ruble, i.e. by 13.48% or 11.72 kopecks. Profitability decreased to 1.34%, i.e. in relative terms, the decrease was 89.7% and in absolute terms 11.72%. Thus, in 2009 JSC "TMNU" worked on the verge of payback, the reduction of the wage fund and the reduction of costs for other items helped not to enter into a loss.

In 2009, net profit amounted to 641 tr., decreased by 97.92% compared to 2008 or by 30176 tr. JSC "TMNU" was able to correctly allocate costs at the enterprise, thus remaining with a positive net profit.

A general analysis of the distribution of functions by structural divisions of JSC "TMNU" was carried out.

An analysis of the functional responsibilities of structural units requiring optimization at JSC "TMNU" was carried out.

After the analysis, it was revealed that the logistics department, financial department, personnel management department, accounting department, planning and economic service, installation and commissioning site for mining and processing enterprises (Nizhnekamsk branch) can be changed by improving the structure of the JSC "TMNU" enterprise .

The necessary actions to improve the structure of the enterprise JSC "TMNU" are proposed.

When considering the responsibilities of departments and structures in the enterprise, it was revealed that the structure of the enterprise can be improved in three areas:

reduction of two employees of engineering and technical staff in the accounting department of the Nizhnekamsk branch;

layoffs of one engineering worker and five workers at the Nizhnekamsk sites;

transfer of services of departments of OMTS, FO, PMO, PES to outsourcing, reduction of 9 employees.

In these areas, the economic feasibility was calculated.

The economic feasibility of improving the structure of JSC "TMNU" has been calculated. After improving the structure, it will be possible to reduce costs by 1,651,811 rubles. The analysis of the impact of improving the structure of the enterprise on the technical and economic indicators of JSC "TMNU" was carried out.

Technical and economic indicators after improving the structure have also changed, namely:

the company's costs decreased by 1651 thousand rubles a year or 0.7%;

the average headcount decreased by 16 people or 4.51%;

labor productivity per employee increased by 31.79 thousand rubles a year or 4.72%;

the wage fund decreased by 2,791 thousand rubles a year or 3.91%;

the average monthly salary increased by 105 rubles or 0.63%;

the cost of one ruble of marketable products decreased by 0.69 kopecks or 0.7%;

profit from the sale of the main volume of products increased by 1651 thousand rubles or 51.3%;

profitability of production increased by 0.69% absolute or 51.3% relative;

profit before tax increased by 1651 thousand rubles or 33.3%;

net profit increased by 1370 thousand rubles or 213.86%.

Thus, after analyzing the structure of the enterprise and finding departments that can be reduced or outsourced services, it was possible to increase the profitability of production by 0.0145%. With further annual monitoring of the structure of the enterprise, it is possible to increase the level of manageability at the enterprise, correctly distribute functions among departments, and this can already lead to a reduction in costs at the enterprise, an increase in profitability, and an increase in the competitiveness of the enterprise in the market of service enterprises in the oil industry.

Annex A

Annex B

Summary table of salaries by structural divisions

Name of the structural unit

Job title

Number of people

Salary, rub.

Logistics Department

Head of Department

Head warehouse

Financial department

Head of Financial Department

Economist for financial work of the 2nd category

Economist for financial work

Human Resources Department

Head of Department

Lead engineer for organization and labor regulation

Engineer for the organization and regulation of labor of the 1st category

Planning and economic service

Head of Department

Economist

legal adviser

legal adviser

Accounting

Deputy chief accountant

Tax accountant

NF Accounting

Installation and commissioning site for processing enterprises of the NF

Section chief

Work Producer

Installation and commissioning site for mining enterprises of the NF

Section chief

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Analysis of the use of labor resources in the enterprise, the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are being created for raising the level of its payment. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages. Only under such conditions are opportunities created for increasing the rate of expanded reproduction.

In this regard, the analysis of the use of funds for wages at each enterprise is of great importance. In the process, it is necessary to carry out systematic control over the use of the wage fund (wages), to identify opportunities for saving money by increasing labor productivity and reducing the labor intensity of products. The payroll fund, according to the current instructions of the statistical authorities, includes not only the payroll fund, attributable to the current costs of the enterprise, but also payments from social security funds and net profit remaining at the disposal of the enterprise. The largest share in the composition of the funds used for consumption is occupied by the payroll fund, which is included in the cost of production. When starting to analyze the use of the wage fund included in the cost of production, it is first necessary to calculate the absolute and relative deviation of its actual value from the planned value. However, it should be borne in mind that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of fulfillment of the production plan:

The above calculations show that the change in the wage fund in absolute terms amounted to 2885 thousand rubles.

Thus, we can say that in general, the enterprise has a tendency to reduce the wage fund. On the one hand, this is a positive moment, since there are reserves to reduce the cost of production, on the other hand, a decrease in the wage fund negatively affects the material condition of workers, reduces to some extent the motivation of staff, which ultimately affects labor productivity.

The relative deviation is calculated as the difference between the actually accrued amount of wages and the planned fund, adjusted for the coefficient of fulfillment of the production plan. At the same time, it should be taken into account that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production.

This is the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages. The constant part of wages does not change with an increase or decrease in the volume of production (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers in non-industrial industries and the corresponding amount of vacation pay). Based on the data in the table, we determine the relative deviation in the wage fund, taking into account the implementation of the production plan:

In our case, the plan for the volume of marketable products was fulfilled by 100.5%. In connection with the understaffing of industrial personnel (pieceworkers) and the excess of productivity over wages, savings or underexpenditure of the wage fund are obvious.

Table 9. - Initial data for the analysis of the payroll:


When calculating the relative deviation in the wage fund, you can use the so-called correction factor (Kp), which reflects the share of the variable salary in the total fund.

It shows by what fraction of a percentage the planned wage fund should be increased for each percentage of overfulfillment of the plan for output:

The variable part of the wage fund depends on the volume of production (V VP), its structure (Udi), specific labor intensity (Te.ud) and the level of average hourly wages (OTi).

Rice. 2. - Structural-logical model of the factor system of the variable wage fund:


Table 10. - Initial data for identifying the influence of factors on the payroll:


Table 11. - Calculation of the influence of factors on the change in the variable part of the salary fund, thousand UAH:


Then you should analyze the reasons for changing the permanent part of the wage fund, which includes the salary of time workers, employees, employees of kindergartens, clubs, sanatoriums, dispensaries, etc., as well as all types of additional payments. The salary fund of these categories of workers depends on their average number and average earnings for the corresponding period of time. According to the scheme, the following models can be used for deterministic factor analysis of the absolute deviation for the time wage fund:

Rice. 3.


The average annual salary of time workers, in addition, also depends on the number of days worked on average by one worker per year, the average length of a work shift and average hourly earnings.

Table 12. - Initial data for the analysis of the time wage fund:


The calculation of the influence of these factors can be made by the method of absolute differences, using the data in Table 12:

Thus, savings in the time-based wage fund occurred mainly due to a reduction in the days worked by workers in a year (the largest deviation is 283,108.8 thousand rubles), also due to a reduction in the number of work shifts (-150,991.36), as well as average hourly wage account. Calculations show that the least influence as a factor on the change in the wage fund was the number of time workers. The payroll fund of personnel (employees of the enterprise) can also change due to its number (in full-time equivalent) and average annual earnings.

When analyzing the use of the wage fund, it is of great importance to study data on the average earnings of employees of an enterprise, its change, as well as the factors that determine its level.

At the same time, it should be taken into account that the average annual salary depends on the number of days worked by one worker per year, the duration of the work shift and the average hourly salary (ratio 1.7).

Indicators of the level and dynamics of the average monthly salary of employees of enterprises are calculated without taking into account payments from the material incentive fund and taking into account these payments.

The last indicator that we will use characterizes the level and dynamics of the average wage.

Data for analysis for 2010 will be presented in Table. 2.9, for 2011 - in table. 2.10.

After analyzing the data in Table. 2.9, we can conclude that in 2010 the actual average wages exceeded the planned values ​​for all categories of the enterprise's personnel, except for specialists.

A slight excess of actual indicators over planned indicators is observed in the categories of managers and technical employees.

Table 2.9. Medium salary pay on categories workers KP "Makeevteploset" for 2010 year, UAH

Table 2.10. Medium salary pay on categories workers KP "Makeevteploset" for 2011 year, UAH

According to Table. Table 2.10 shows that in 2011 the growth of actual wages compared to the planned values ​​amounted to 0.3%, which was achieved due to the growth of the tariff part of wages and the bonus fund, as a result, there is an increase in the actual average wages for all categories of personnel, except workers.

Comparison of the actual and planned values ​​of the average wage for the period under review is clearly demonstrated in Fig. 2.9

Rice. 2.9 The average salary of the staff of KP "Makeevteploset" for 2010-2011.

Thus, the average annual salary increased by only 10 hryvnia in 2010 and by 6 hryvnia in 2011. The factor of the increase in the average hourly wage had the greatest positive impact on the increase in the average annual wage.

Let us analyze the wage fund from the point of view of the size of the distribution of people working at the enterprise according to income levels. Data for comparative analysis for two years are presented in Table 2.11. As a result of the comparative analysis, we see that in 2010 the spread in the wages of employees was insignificant. Most of the workers - 88%, received wages from 1500 to 1900 hryvnia; 8.4% of the staff received from 1900 to 2200 hryvnia per month; 3.4% received from 1300 to 1500 hryvnia. The number of personnel with income above UAH 3,500 was 0.3% or 5 people from the category of managers.

Table 2.11. The distribution of the personnel of the enterprise KP "Makeevteploset" by income levels for 2010-2011.

Accrued average salary, UAH

Base year 2010

Specific

Reporting year 2011

Specific

From 1300.01 to 1500.00

From 1500.01 to 1900.00

From 1900.01 to 2200.00

From 2200.01 to 3500.00

Total employees

In 2011, the income of each category of personnel increased. Now 88% of the company's employees receive wages ranging from UAH 1,900 to UAH 2,200.

Visually, the dynamics of the distribution of workers by income levels is shown in fig. 2.10.


Rice. 2.10.

Thus, considering the dynamics of the distribution of workers by income levels, we see that over the two years under study, the number of people with wages from 1900 to 3500 hryvnias has increased. Accordingly, the number of low-paid workers, that is, those receiving wages below 1,500 hryvnias, has decreased.

 

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