Motivation for calculating the introduction of bonuses to workers. Premium motivation. What is staff motivation and incentives and what is their difference

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AWARD CLASSIFICATION

In order to stimulate effective work and ensure unity in assessing the labor contribution of workers, managers, specialists and employees, each organization independently develops a regulation on bonuses, which should be annexed to collective agreement and be an integral part of it.

The provisions on bonuses should take into account the following:

features of indicators for which personnel are awarded;
the range of bonuses;

· specific indicators and conditions for awarding bonuses to employees, taking into account their participation in this activity.

In practice, there are a variety of bonus systems that seek to assess the work of personnel as fairly as possible, take into account the specifics of the work, goals and principles of the organization, and stimulate an increase in efficiency, quality or labor productivity. However, not all solutions are successful. Sometimesthere are bonuses to all or most of the employees in direct dependence on the final results of the organization's activities and in the same amount, which significantly weakens personal interest in achieving positive results of their own labor and generates egalitarianism in its worst manifestation.

It must be remembered that the effectiveness of bonuses to employees to a decisive extent depends on the correct, objective definition and approval of indicators and conditions of bonuses. An employee's personal interest in achieving positive end results in the organization as a whole, such as cost reduction, can be realized only through the implementation of indicators determined by the framework of his activities, functional responsibilities employee. it key moment incentives.

The system of indicators and conditions of bonuses should be flexible, susceptible to emerging problems, bottlenecks, changes in production, management structure and composition of functions, and at the same time, indicators should act whenever possible. long term... Bonus indicators should be adequate to the main goals and objectives, in particular, for management, they should be linked mainly to profit and, possibly, to some other systemic indicators, for workers and specialists - to saving resources, increasing productivity or quality of work.

Bonus conditions must cover production and labor discipline, labor protection and safety, production culture and the implementation of various activities.

Summarizing and supplementing the above, you can use the following classification of bonuses:

depending on the categories of personnel:

- bonuses to certain categories of personnel (workers, managers, specialists or employees). This type of bonus is used, as a rule, to assess production results;

- bonuses for all categories of personnel, for example bonuses for length of service or for general results of work;

depending on the time of payment:

- based on the results of work for the month;

- based on the results of work for the quarter;

–Based on the results of work for the year;

depending on the frequency of payments:

- regular;

- one-time;

depending on the fund from which payments are calculated:

- from the fund for wages;

- from the consumption fund of an individual nature (that is, at the expense of non-operating expenses (profit));

depending on the attitude to taxation:

- taken into account for tax purposes;

- not taken into account for tax purposes;

depending on the amount of the premium:

- fixed;

- as a percentage of any indicator.

BASIC PRINCIPLES OF REWARDS IN THE ENTERPRISE

1. Bonus payments to employees are made according to predetermined indicators.

2. The amount of the bonus should be related to the economic benefits brought by the employee of the organization.

3. Bonuses can be made both for a month, quarter, year, and upon the achievement of certain labor results.

4. Accrual and payment of bonuses is made on the basis of the order

5. The basis for the payment of bonuses to directors, chief engineers and chief accountants of branches, if any, is the order of the parent company.

6. The accrual of all types of premiums for tax purposes is taken into account and included in the composition of expenses for the corresponding types of activities (repair, maintenance, etc.) and types of expenses (for operation, repair, relocation) in accordance with the tax accounting policy.

7. Indicators, conditions and amount of bonuses are setchief executive officer of the organization (otherwise, the indicators of bonuses may be distorted and not correspond to the real goals of the company).

8. There should be no planned bonus costs.

9. At the enterprise for the payment of bonuses and other social needs, in accordance with the accounting policy, a reserve fund can be created - a consumption fund, which is created by transferring the amounts of net profit at the end of the reporting year. At the expense of this fund, the enterprise can pay the employee a bonus (or a share of the bonus) immediately from the moment of fixing the achieved labor results, while the organization itself usually makes a profit due to the achievement of certain (excellent) labor results of this employee, only after a certain period of time. ...

10. The bonus is awarded for the performance of each indicator separately.

11. In case of non-fulfillment of the basic condition of bonuses, the premium is not paid in full.

12. The basis for calculating the premium is the data of the accounting and statistical reporting, and according to indicators for which such reporting is not provided, according to operational accounting data approved by the relevant official.

In the absence of accounting for indicators, the bonus is not accrued or paid based on the results of work. The heads of the relevant departments, services, workshops, districts, departments, etc. are responsible for the accuracy of the operational accounting data.

13. Indicators and conditions of bonuses and the amount of labor costs for collectives (brigade, workshop, etc.) can be established taking into account the distribution of bonuses according to the coefficient of labor participation (KTU).

14.G principal leader of an organization has the right, in individual cases, to increase the amount of the accrued premium for special results according to the established indicators, but not more than by a certain fixed amount (as a percentage of the accrued premium).

The specified increase in the premium is drawn up accordingly by orderthe chief executive officer of the organization.

15. Chief executive officer of the organization has the right to fully or partially deprive individual workers production omissions bonuses.

The list of production omissions for which employees may be deprived of bonuses in whole or in part must be established in advance and be publicly available. An example of such omissions is absenteeism, appearance at work in a state of alcoholic or drug intoxication, violation of safety rules, fire safety, internal labor regulations, etc.

The deprivation or reduction of the amount of the premium is made for the accounting period in which the omission was committed or discovered, and is drawn up by order.

16. For each type of bonus, local regulations on the accrual of bonuses for production results must be developed and approved. The specified provisions in the branch are approved by its director (manager), and in the general directorate - director general... These provisions in the form of annexes to the collective agreement are its integral part.

17. The regulations for each type of bonus should take into account the characteristics of indicators and conditions production activities, a specific range of bonuses for each of the types of bonuses was determined, indicators and conditions for bonuses to employees were specified, taking into account their participation in activities.

18. The procedure for the formation and calculation of the amount of funds for bonuses is determined in accordance with the orderthe chief executive officer of the organization.

19. The specific amount of funds allocated for bonuses is determined in accordance with the approvedchief executive officer the procedure for the formation and calculation of the amount of funds allocated for bonuses.

EMPLOYMENT RATIO

KTU as an assessment of the activities of each employee within a certain team, shop, group has certain advantages and certain disadvantages.

The benefits include increased personal interest in the results of their work and fair remuneration for all employees. By assessing labor participation, the employee through the achievement of organizational goals and can achieve personal goals, such as:

assessment of his merits;
recognition of him as the best in this team;
getting more remuneration than others in the team.

With the help of KTU, a competitive effect can arise in the work of the team, and the most lazy workers will be spurred on by the desire “not to be the worst” (the effect of joining the majority), which can lead to an increase in the efficiency of the entire unit.

Now about the cons. First, KTU can only be applied to a small number of jobs, such as the development of simple parts, and cannot be applied to the assessment of creative work, complex and specialized work, management activities, etc.

The second disadvantage is the fact that when assessing the performance with the help of KTU, young and inexperienced, as well as older and less energetic ones start to receive the least of all, which is unjustified from the standpoint of the long-term goals of the organization. Young employees are a perspective for the company. Their dismissal is undesirable. Older workers have the most valuable experience that they pass on to younger workers. Mass layoffs of long-term employees can lead to a decrease in work efficiency, the disappearance of loyalty to the company, layoffs of other employees who will look for a job with better prospects.

Taking into account the advantages and disadvantages of using KTU in assessing the individual contribution of workers, in practice, it is optimal to temporarily use it to raise work efficiency to a certain level with constant regulation of the possible problems listed above.

OTHER KINDS OF INCENTIVES

Other types of incentives are no less important: social and moral.

Social incentives implies reward with material, but not monetary incentives.

Material, but not monetary, benefits have a moral, prestigious and substantial value, and also have the property of distinguishing the encouraged from the environment. They get everyone's attention and are the subject of employee evaluations and discussions. At the same time, the general tendency is that the less an object (material object, service, advantage, benefit) that performs the function of an incentive is widespread in the environment, the higher, other things being equal, its prestigious component. Moreover, this non-monetary incentive is often more effective than the monetary equivalent of a given gift to the company. but efficient use the enormous incentive potential of material non-monetary benefits is literally unthinkable without an individual approach.

Moral stimulation is based on the specific spiritual values of a person and is expressed in the gratitude of the management, assessment of the employee's merits, and public recognition.

The essence moral incentives is the transfer of information about the merits of a person, the results of his activities in the social environment. It has an informational nature, being an informational process, in which the source of information about the merits of employees is the head, director, and the recipient is the employee and the team.

In the managerial aspect, moral incentives perform in relation to the employee and the team the role of signals from the management about the extent to which their activities are in the interests of the enterprise.

Moral incentives are such means of attracting people to work, which are based on the attitude to work as the highest value, on the recognition of labor merit as the main one. They are not limited only to incentives and awards, their application provides for the creation of such an atmosphere, such a public opinion, a moral and psychological climate in which the work collective knows well who and how works, and everyone is rewarded what he deserves. This approach requires ensuring that conscientious work and exemplary behavior are always recognized and appreciated, respected and grateful. And vice versa, bad job, inactivity, irresponsibility should inevitably affect not only the decrease in material remuneration, but also the official position and moral authority of the employee.

It is necessary to know the requirements that must be met by the moral incentives of workers, as well as what is necessary for the effective use of moral incentives, etc. - these topics deserve separate consideration. One of the main conditions for the high efficiency of moral incentives is to ensure social justice, i.e. accurate accounting and objective assessment of the labor contribution of each employee.

Paraphrasing the above, we emphasize once again that in order to increase the efficiency of the organization and a much greater effect can be achieved with the help of non-economic incentives, however necessary condition this is a well-thought-out and well-designed wage system that is flexible and takes into account the specifics of the work and the organization itself and the bonus system, as well as a good implementation in practice of these two systems.

One of the most important skills of a leader is the ability to motivate his subordinates for great achievements in their work. However, in many Russian companies, motivation is understood exclusively as material incentives - bonuses and bonuses, which, oddly enough, are much more often demotivators than non-material motivation tools. How so? Does money demotivate people? Let's take a look at this phenomenon, and also examine the degree of effectiveness of various employee motivation tools.

For the first time, managers learned that workers are motivated not only by money, already in the distant 20s thanks to the famous Hawthorne study by Elvis Mayo. Up to this point work force was perceived as one of the resources, the same as raw materials or production areas. At the Hawthorne plant, Mayo did not research the behavior of workers, but the optimal illumination of the workroom. However, being a conscientious researcher, he was forced to state the fact that the main factor influencing labor productivity was not the degree of illumination, but the attention of the research group to the workers of the plant. From that point on, research began on the factors that motivate people to work better. Employee motivation has become a scientific discipline.

But before listing the full range of motivational tools identified over the 90 years since the Hawthorne study, let's see why money does not always effectively motivate people.

Two of the most popular theories of motivation will help us with this - Maslow's Pyramid and the theory of Frederick Herzberg (in some translations - Herzberg).

Maslow pyramid(see picture), with the top rung, rumored to have been completed by his wife after his death, is a rather controversial and contested theory. According to this theory, there are certain levels of human needs, and until a person satisfies his needs at a lower level, he will not be motivated by the needs of a higher level. Examples of challenging this theory are the majority of genius artists and writers who lived in poverty and took pleasure in spiritual motivators. A later interpretation of the model assumes the recognition of the existence of all these levels of needs, but not necessarily sequential movement up the pyramid. But in any case, as you can see, a person's needs can be both material and non-material. And employee motivation can be addressed to any of the levels listed in the pyramid. By the way, Maslow is the author of other important behavioral theories, one of which is described in the article "".

In my opinion, more interesting for understanding the mechanism of employee motivation is Herzberg theory.

Herzberg divided all factors influencing human behavior into hygienic and motivational ones.

Hygiene factors- this is what a person perceives as given, as an integral part of his life. For example, salary. Receiving a salary every month, he does not feel any emotions, because it is his legal. But if you delay the payment of wages, then the employee will experience a storm of negative emotions. That is, the presence of hygienic factors does not motivate people in any way, and their absence leads to demotivation.

Motivational factors Are pleasant surprises. For example, if an employee does not expect to receive a corporate car, he does not feel any emotion about it. But if you promise him a brand new Ford for Good work, this will be a positive motivation. He'll be happy when he gets it.

Unfortunately, he will not be happy for long. Very soon, this corporate car in his mind will become a hygienic factor. This is Herzberg's key idea. If you regularly use the same motivator, such as a bonus, employees will no longer perceive the bonus as a motivating factor. What a person receives every month is a hygienic factor. And so the reaction of employees to the permanent bonus is changing. They are not happy to receive it, taking it for granted, but they are very upset about its absence. Failure to receive an award demotivates them and prevents them from working, instead of the possible receipt of an award motivating them to do better work.

So, hygiene factors can cause either a neutral or negative reaction. And motivators can elicit either neutral or positive responses. But they quickly become boring and tend to turn into hygienic factors.

Therefore, in order to achieve effective work team, managers should constantly update and diversify motivational tools. So what tools can they use to do this?

All employee motivation tools can be classified into two categories:

tangible or intangible,
internal and external.

Material motivators bring material benefits to a person, intangible- moral benefit, immeasurable in rubles.

Internal motivators are the needs that a person experiences. External motivators are situations that create specific needs. For example, competition, competition is an external motivator provoked by other people. The internal motivator is the pleasure you get from doing your favorite job, not competition with someone. Almost all material incentives are external motivators.

Below I provide a summary table of management motivational tools, broken down into four categories for clarity. Next, I will describe each of the tools in more detail.

Employee motivation: management tools.

Bonuses, premiums ... The most common motivational tool. It is quite effective for all behavioral types until it becomes hygienic. But this is where the main problem of premiums is hidden. Because of their high motivational effectiveness, managers use them too often or regularly, and bonuses automatically become a hygienic factor and lose their effectiveness. Even worse when the manager realizes this and tries to transfer the award back to the category of motivators, without giving it away to some of the employees, he is undermined by his own mine. After all, depriving employees of the hygienic factor strongly demotivates them.
Compensation package - payment for a mobile phone, corporate car, medical insurance. Here is the same problem as with the premium. All of these motivational tools quickly become hygienic factors. This can also include working conditions - lunches in the office, tea and coffee, microwave oven, refrigerator. These are also motivational tools.
Intangible incentives - diplomas, public praise for general meeting, Hall of Fame. The main advantage of this motivational tool is that it rarely becomes hygienic. We have not met such a leader yet commercial company who would regularly praise all his subordinates. Although under socialism, the motivational value of diplomas and honor rolls was greatly devalued. Therefore, probably, these wonderful motivational tools were deleted from our lives with the transition to a market economy.
Reproach. Management science categorically prohibits public censure of employees, which is so popular in Russia. Reprimanding has a right to exist as a motivator for subordinates, but it must be private. In this case, it can provoke internal motivation, a person's desire to raise his status in the eyes of the boss. Public humiliation cannot motivate.
Corporate events, "team building". This motivational tool does not lose its effectiveness depending on how regularly such events are carried out.
Corporate training ... This is a very effective motivational tool for building a team or keeping valuable employee without raising his salary (meaning paying for his MBA or attending a training abroad).
Coaching, field training ... Management Science Counts individual work with an employee, conducted by a direct supervisor or other coach, an important motivational tool. Attention, care, and mentoring motivate a person and increase the efficiency of his work, as it turned out as a result of the Hawthorne study.
Empowerment ( job enrichment). Literally, this motivational tool is translated into Russian as “enrichment job duties". He is very effective with ambitious employees.
Employee competition . Effective tool extrinsic motivation... It can be combined with a bonus, but it is not necessary. The winner can be rewarded with public praise at a meeting or on the honor roll.

So, we got acquainted with a wide range of motivational tools. Choose the ones that are most suitable for your team, and remember to update them regularly so that they do not slip into the category of hygiene factors.

In this article, you will learn:

What types of bonuses for employees are

What mistakes employers make in bonus payments to employees?

When it is appropriate to deprive employees

Bonuses to employees are payments Money, which is of a stimulating (incentive) nature, which is made additionally in excess of the established salary. It is of two types - stimulating and rewarding. The first type of bonuses is fixed in the company's documents related to the remuneration of employees, the second is not.

Types of employee bonuses

To implement the employee bonus system, the following elements should be used:

indicators of bonuses;
conditions for payment of the premium;
its size;
determination of the circle of employees to whom the bonus will be paid;
the frequency of bonus payments to employees.

The following types of incentive prizes can be distinguished:

Manufacturing. The condition for the payment of this type of bonus is the fulfillment by the employee in full of production tasks or official duties... This type of bonus is systematic and can be made monthly, quarterly, as well as based on the results of the year.
Honorable Mentions. These payments are not directly related to the employee's performance of his job and are paid in a lump sum:

By forms of payment, bonuses can be divided into:

monetary;
commodity (memorable gifts, for example, Appliances, personalized watches or stationery sets, various certificates, etc.).

Depending on the assessment of indicators of labor results, bonuses to employees of the enterprise are divided into:

Individual. The bonus is awarded to one or several employees of the organization based on personal contribution to the work of the company.
Collective. It is paid to all employees of the enterprise for their achievements in work. This kind bonuses are calculated based on the collective performance of the department or the enterprise as a whole, and then the amount received is distributed among the employees depending on the personal contribution. The latter is determined on the basis of hours worked, basic earnings and labor force participation rates.

Taking into account the methods of calculating the premiums, they are subdivided into:

absolute, payable in a fixed amount;
relative, which are accrued as a percentage.

The frequency of bonuses is influenced by:

features of the organization, its individual divisions or specific employees;
the nature of the bonus indicators;
keeping records of labor results in specific time periods.

By the frequency of payments, one can distinguish:

systematic bonuses that are paid regularly;
lump-sum bonuses to employees when bonuses are paid, for example, for solving a particularly complex problem.

Depending on the intended purpose, the premiums are divided into the following groups:

of a general nature, paid in connection with work achievements;
special type, credited for completing individual tasks.

The main mistakes of bonus payments to employees

There is no or weak link between bonuses and employee performance.

Bonuses are carried out automatically and are valid for all employees of the organization, being an integral part of wages, or the amount of the bonus is calculated by the head independently. The company lacks key performance indicators (KPIs), as well as a methodology for their calculation, or they are weakly related to the remuneration system at the enterprise.

Using bonuses as a tool to intimidate and punish employees.

Failure to meet the planned performance indicators or the admission of violations entails full or partial deprivation of bonuses for employees. The result of such practice will be the fear of error, the tension of subordinates, stress, an unhealthy psychological environment in the team.

An insignificant amount of the bonus, which does not stimulate employees to perform work in excess of the norm.

If the amount of the bonus is too small, the fact of the bonus will not induce employees to perform their duties better. In order to stimulate employees, the bonus must be at least 20% of the salary. But, of course, the ratio of salary and bonus also depends on the specific position held.

The specifics of workplaces and the structure of labor motivation of employees are not taken into account.

When choosing the ratio of salary and bonus, it is necessary to proceed from the specifics labor functions workers. For example, for such positions as purchasing managers, sales managers, logisticians it is more expedient to opt for premiums. At the same time, for economists, accountants, office workers the ratio in favor of the salary will be more motivating.

There is a large time "gap" between getting a result and rewarding employees.

With a one-time bonus based on the results of the year, employees have no motivation for productive work in the first and second quarters.

There are no approved planned KPI values.

Bonus means reward for exceeding planned achievements in key performance indicators. Therefore, it is very important in local acts organization to define its terms.

Unattainability or simplicity in achieving planned performance indicators.

In both cases, employees have no motivation to get results. In the first variant, the achievement of the norm is impossible, therefore there is no desire for this. In the second case, having quickly achieved the planned result, employees lose interest in continuing their work.

The opinions and explanations of employees about the reasons for non-compliance with the standards are not taken into account.

Failure to achieve the desired indicators is possible due to a wide variety of factors, including those independent of action / inaction specific employee... If the expected result is not, first of all, you need to understand the reasons for what happened.

The analysis of the reasons for deviations of indicators is not carried out and measures are not taken to improve them.

In addition to taking into account the explanations of employees, you should conduct objective analysis reasons for not achieving the result. And based on its results, develop specific measures aimed at eliminating shortcomings in the work.

There is no control over the accuracy and reliability of measuring and calculating KPIs.

In addition to assessing the effectiveness of the employee's activities by the direct supervisor, it is also worthwhile to carry out independent assessment to avoid possible bias.

Lack of moral incentives to support monetary rewards.

They say that moral encouragement, backed by material, is much more effective. But the opposite is also true. Any employee will be very pleased if, in addition to paying the bonus, his achievements are publicly noted by the manager.

Evaluation and bonuses are carried out according to erroneous performance indicators.

This paragraph includes a number of errors. It is possible that the conditions for bonuses are spelled out correctly, but the wrong indicators are based on. The most common mistakes are listed below.

The performance indicators of employees and departments do not align with the strategic and operational goals of the organization.

The amount of the bonus is calculated on the basis of "salary" indicators. Meanwhile, the fulfillment of these indicators by 100% is implied initially. So, it is impossible to comply with the labor protection rules by 95%, as well as to comply with them by 110%.

Bonuses to employees are made solely on the basis of quantitative indicators. We must not forget that, in addition to quantity, the quality of the work performed also affects the final result.

Internal clients (direct managers and subordinates, managers and employees of related departments, other employees) are not involved in the development of KPIs for departments.

Unmanaged indicators. We are talking about performance indicators, the achievement of which practically does not depend on the efforts made by the employee.

To calculate the premium, absurd or imperfect methods are used.

This is the opposite situation to the previous one, when the correct indicators are taken to calculate the premium, but the wrong method is used. Below we will consider what you should pay attention to in order to avoid mistakes.

To calculate the amount of bonuses, too many indicators are taken or methods of calculation that are incomprehensible to ordinary workers are used.

The amount of the premium depends on the absolute values of the performance indicators. In this case, the main rule of bonuses has been violated - bonuses are paid not just for the performance of labor duties, but for achieving the best result.

There is no flexibility in determining the effectiveness of work results. In an environment of constant change, the composition of the KPI should be considered depending on the situation.

The use of outdated methods for calculating premiums. The internal documents of the organization, including those concerning the issues of remuneration and bonuses for employees, should be revised in connection with the changes taking place in the organization, legislation and the economy.

Lack of target, above-standard values of indicators. In addition to plans, the presence of goals effectively affects employees. Seeing growth prospects, employees will be more successful in meeting targets.

The organization has not developed a local employee bonus document.

The next time you encounter consuming and inappropriate employee behavior, ask yourself, "Why are these people doing their job differently than I would like?"

All or almost all developmental problems Russian companies associated with the lack of a built model of autonomous business management. Management of a company is an ordinary and routine business process in which genetically acquired talent of a leader plays a noticeable, but not always the main role.

Vicious circle

I remember very well a conversation with a wonderful, charismatic and successful businessman who, in 20 years, turned the "killed" Soviet industrial premises to a thriving shopping and entertainment center. He formulated the problem in a very cool way:

“Was it why I worked day and night, to build this whopper and to make sure that there was no clearance from the work. Well-paid managers are constantly busy, demanding more and more salaries. The result of their work is there, but still 80% of the proceeds depend on me. Fluency consumes all free time and health. "

Two more problems

Effective management, which is fashionable to talk about today, is a model of structured managerial behavior, which means technology.

Talent brings this technology to perfection and makes business a masterpiece of the world or local scale... For example, Steve Jobs with Apple, Andrew Payne with RyanAir, Sergey Galitsky with Magnet, or Vitaly Savelyev with Aeroflot.

Manager talent- this is an "intangible asset" belonging only to a specific person. For most of the environment, even a recognized genius, this talent is inaccessible, and its values may even be hostile. Therefore, I categorically do not accept the methods of "manual management" of the business.

Manual control works effectively only at the stage of business formation. For example, for businesses that have grown from family companies, in which the atmosphere itself predetermines the presence of patron parents, bearers of the ultimate truth.

Yes, the charisma of the founding fathers works as long as they are able to delve into the processes and cover all information flows in business with their competencies and human capabilities.

As the business grows and the Russian management model becomes more complex, the company accumulates problems associated with the personal involvement of owners and top executives “in everything”.

To solve these problems, it is necessary to connect the levers of a self-organizing system, the intervention into which is rather extraordinary and is intended to correct its development in exceptional or atypical cases.

Motivation results

I know that many successful businessmen see motivation as a fashionable phenomenon that has nothing to do with efficiency, a kind of HR-s gadgets for which they receive considerable fees.

As an economist, my attitude to motivation is pragmatic. Personnel motivation is a system for ensuring the outstripping growth of labor productivity in comparison with salary intensity, which increases profitability or raises the efficiency of a business: the ratio between financial result and the cost of obtaining it.

THE KEY MOMENT OF PERSONNEL'S MOTIVATION IS A DEPARTURE FROM "FORCE" AND A TRANSITION TO "CONVINCE AND DISCLOSE"

Adequate motivation preserves the standards of customer service: it is absolutely unprofitable for employees to deviate from their official duties. Therefore, motivated staff in the B2C segment does not take liberties, which is a condition for sales growth.

Motivation must be tied to business processes that are performed or controlled by personnel. Otherwise, employee incentive packages become subjective and do more harm than good.

Effective monetary incentive programs exclude or minimize subjectivity, that is, the personality coloration of the distribution of fees.

Motivation works if:

1. Motivational programs are not based on harmful "team building" - this is a component of the psychological microclimate in the team, and not a way to maximize the competencies and abilities of employees.

2. The introduction of a motivation system is accompanied by staff rotation or an increase in staff turnover. This is fine.

3. The motivation package is based on corporate values: mission, strategy, culture. The best way to ensure the employee's involvement in corporate values is to provide him with freedom of choice in clear rules of the game.

Briefly about corporate values

Many tops and owners underestimate the mission, strategy, corporate culture(read more in the article "The Real Value of Corporate Values"), preferring them to "rope" trainings in the formation of teams.

Photo: David Hurn / Magnum Photos / Agency.Photographer.ru

Russian companies are voicing missions that are nothing more than slogans, and therefore are rejected by the staff. I will not analyze them, but I will cite as an example the mission of one of the American clinics:

“We work to make our shareholders richer and our staff happier, and the only way to do this is to provide our patients medical services exceptionally high quality ".

Three elements of an effective personnel motivation system

Salary Is a reward to an employee for the fact that the company buys his time, skills and qualifications. It is categorically impossible to deprive an employee of his salary, as is often the case: in this case, the employee has a persistent feeling of his vulnerability in the rights in favor of certain “moneybags and bourgeois”.

Prize. Here it is also necessary to maintain a balance of interests: the bonus zone fluctuates around the KPI, deviating in different directions by a certain percentage. For example, the achievement of KPIs by less than 80% (taking into account the specifics of the business and justifying the indicators and the limits of their fluctuations) deprives the employee of the bonus, and overfulfillment by more than 20% does not increase the bonus due to possibly deliberately lowered plans.

Such a "motivational pie" works as efficiently as possible under one condition: the business has a well-functioning planning and monitoring system. Otherwise, endless adjustments to the plan's indicators for "objective" reasons are inevitable. This is confirmed by the long-term practice of introducing personnel motivation systems, both in production and service companies.

I have a question for you: how do they build effective incentive systems in Russia? What formulas and rules work to keep managers and employees happy? We discuss it in the comments.

P.S. Good working week! Thank you for sharing this article with your friends.

There is a shortage of qualified financial specialists on the labor market today. It is not enough for a CFO to retain his employees by offering them a high salary. An objective system of motivation is needed.

For what results to reward an accountant, treasurer, budget manager.

In Russian companies, as a rule, motivation schemes for employees of service departments are not used at all or are rarely used. This is due to the fact that "the hands have not yet reached" or with the difficulty of "digitizing" the impact on the success of the company of employees employed in departments not related to sales and production. As a result, so-called allowances, which are regularly paid to the basic salary, are common, but it is not at all clear why employees receive monetary rewards.

There are more than enough examples of this in the practice of Russian companies. At the same time, no one doubts that the work of service departments can have a tangible impact on the performance of the company as a whole. For example, the work of the finance department affects the activities of almost any department. In addition, many management decisions are accepted on the basis of data provided by financiers, respectively, the quality and speed of preparation of such information significantly help the business of departments, regardless of whether they are profit centers or cost centers. Therefore, an effective system of motivation for subordinates CFO vital for the company.

Before embarking on the development of a remuneration scheme for FES employees, it is necessary to clearly understand what to pay a premium to a financial specialist for. To do this, you must first of all determine what goals should be achieved by them. For example, a company needs to improve the efficiency of its operating financial activities or you need another tool for retaining employees, or maybe it is important to increase the focus of financial specialists on clients, which are the main divisions of the company (production, sales, purchasing, etc.). Each answer option reflects the needs of management and determines the approach to developing a bonus system for finance.

Valentina Denisova, manager of the company BSKOL "MAG-CONSULTING" about the awards:
"When choosing indicators, preference should be given to those and them, on the basis of which the employee can independently calculate the bonus part, then the KPI system will be most effective"

The created bonus program can be long-term or short-term, taking into account team and individual performance. All FES employees or only heads of functional units can take part in it. All of these questions remain to be answered before moving on to defining specific metrics that will be used to calculate the variable portion of finance staff compensation.

And in addition to everything, when developing a bonus program, it is necessary to determine the structure of income of its participants (the ratio of the constant and variable parts), the maximum and minimum amount of the bonus, the source of funding, when and how the bonuses will be paid. The necessity of using bonus systems of remuneration does not raise doubts among the majority of domestic leaders. It is noteworthy that in Russian practice the bonus part of the remuneration for ordinary employees is almost three times higher than in the world (histograms 1 and 2).

HOW TO MAKE THE RIGHT CHOICE

The creation of a system of key indicators, on the one hand, makes it possible to clearly define the results that management expects from the work of the unit and specific employees, on the other hand, to evaluate (provided there is an adequate system management accounting), how effective was the work for a particular reporting period. The deviation of the actually achieved results from the planned ones is an ideal, and most importantly, an objective basis for rewarding personnel.

A specific set of performance indicators for a particular FES employee, be it the chief accountant, treasurer or budget manager, is determined based on the goals set, the business processes existing in the company and the organizational and functional structure. But when choosing indicators, you need to be guided by simple rule: the specialist must be able to track the correctness of the calculation of his remuneration.

“When choosing indicators used to motivate employees, preference should be given to those on the basis of which the employee can independently calculate the bonus part, then the KPI system will be the most effective,” says Valentina Denisova, manager of BSKol Mag-Consulting. If the settlement system remains opaque for the employee, this will inevitably lead to conflicts. There will be plenty of dissatisfied people who think that the accounting department "has mixed everything up again" and that they have been "treated dishonestly".

The number of indicators for one specialist should be no more than five, in extreme cases - seven. Only in this case the employee can manage them, moreover, if the remuneration is tied to a large number of indicators, their influence on the final amount of bonuses is diluted. An employee sacrifices those indicators that are inconvenient, completely forgets about less significant ones, etc.

The most difficult, of course, remains the issue of choosing specific indicators. “It is often difficult to assess the functions performed by a specialist and how his work affects the achievement of the company's goals. In the process of determining options for indicators, one should pay attention to those critical moments in the activity of a specialist, violation or non-compliance of which will entail the greatest negative consequences for the company. The danger of making the wrong choice from a multitude of alternative options for indicators is that you can focus not on key, but on secondary indicators, ”notes Valentina Denisova.

It is possible to correctly determine specific indicators, knowing the area of responsibility of each of the employees of the financial and economic service, as well as the specific strategic tasks that the department faces. Chief Accountant, for example, is responsible for the accuracy of accounting and tax reporting and the absence of comments from regulatory authorities. Its activity can be assessed by following indicators:
- deviation from the planned deadlines for submitting reports to the tax authorities;
- the number of facts of retransmission of reports to the tax authorities;
- the amount of tax fines and penalties for the company;
- Availability of a timely positive audit report on the company.

To this list - depending on the wishes of the company - can be added such as the percentage of protected export and import operations, the completeness of the provision of tax information on individuals, comments on the results of the internal audit, etc. (Table 1).

BLICINTERVIEW

Marina Emelyanova,
Chief Financial Officer of the Eksmo Publishing House

"ANY SYSTEM IS NOT PERFECT"

For what positions in the financial and economic department of your company have KPIs been developed?

Key performance indicators are highlighted, of course, for the CFO, the chief accountant, the head of the planning and economic department and the head of the treasury. In addition, deputy chief accountants have their own set of KPIs.

This is not to say that each position has a unique set of key indicators. Some KPIs, for example the chief accountant, have something in common with the indicators of the CFO. We are talking about such indicators as "obtaining positive audit reports" and "correction of errors in accounting for all companies in the group."

How was the system of indicators for FES created?

We took a typical set of indicators for financial services, proposed by consultants, and adapted it for our company. So, the head of the planning and economic department has an indicator that tracks economic effect for the company from the recommendations issued by this division. Now we have about four indicators for each employee.

How did the employees react to the KPI-based motivation system?

It's all pretty complicated. On the one hand, we try to select those specialists who are result-oriented in our team. For such, motivation based on key performance indicators is ideal. But there are also those who are dissatisfied with this state of affairs. It is curious that their dissatisfaction is expressed when it’s time to take stock and it turns out that they have not completed the assigned tasks. Moreover, when an employee at the stage of determining the target KPI value reasonably proves the impossibility of achieving it, this is normal.

Can such a motivation system harm the company?

Any system is not perfect. And everywhere there are unscrupulous employees, for whom money always comes first. For example, they close reports on time, but even with a cursory look at it, you find a lot of inaccuracies. Therefore, building KPI system, you need to strike a balance between quantitative and qualitative indicators.

HOW TO READ THE PRIZE

After the formation of a set of indicators, it is necessary to determine them target values... “There are several options for solving this problem. For example, refer to historical data - retrospective analysis. Either analyze best practices or establish relationships with other metrics in the company. The choice of this or that method always depends on a specific indicator and on the existing information on it, ”says Valentina Denisova.

After that, you can start defining the scheme for calculating the variable part of the remuneration. The first thing to do is prioritize the metrics assigned to the job. You can do this by assigning a weight to each KPI. After that, it remains to determine the amount of remuneration for the performance of this or that indicator (Table 2). The universal rule is that the maximum bonus is paid for 100% completion of the assigned tasks. In case of deviations upward or downward, the amount of the premium decreases.

It is also important to take into account the difficulties that may arise when calculating the KPI for a particular employee of the financial and economic service. They are most often associated with an insufficient infrastructure of the performance management system, for example, an ill-conceived assessment procedure, violation of goal-setting operations and the determination of target values.

In addition, the KPI-based performance-based bonus system can actually be sabotaged by senior executives. Often they adjust the amount of bonuses for their subordinates at their own discretion. As a result, this negates the effect of the created motivation system. If the company believes that such an adjustment is acceptable, rules should be defined that will minimize the influence of subjective factors.

Table 1. The system of key performance indicators for employees of the financial department

№	KPI name	unit of measurement	Calculation formula	Monitoring frequency
Chief Accountant
1	Deviation of the actual deadlines for submitting reports to the tax authorities from the planned	day	Actual date of delivery - Planned day of delivery	quarter
2	Number of retake reports	PCS.	The number of facts of retake to the tax authorities	quarter
3	Availability of a timely positive audit report	Not really	Quality of the auditor's report	half a year
4	Completeness of providing tax information for individuals	percent	Quantity individuals for which information was provided / Number of individuals to whom payments were made (according to the comments of the auditors)	year
5	The amount of tax fines and penalties for the company	ruble	The amount of tax fines and penalties for legal entities	Quarter
6	The total significance of comments based on the results of the internal audit	score	Significance score for each comment accepted by the chief accountant	quarter
Chief Treasurer
1	Timeliness of payments	ruble	The volume of payments for which there was a delay in excess of the standard	month
2	Cost of short-term loans (overdrafts)	percent	Amount of interest rates / Number of short-term loans	Month
3	Turnover of funds (account balances)	ruble	Balances on company accounts at the end of the month	month
4	Turnover of funds	percent	The amount of funds on the balance sheet / The amount of expenses for the period	Half a year
…	…	…	…	…

Table 2. An example of KPI calculation for a budgeting manager

№	Name vanie KPI	Calculation formula	Indicator weight	Planned value of the indicator,%					Fact- rationally meaning indication indication body	Percent performed nenia plan	Payment prizes (maxi- mum - RUB 10,000)
№	Name vanie KPI	Calculation formula	Indicator weight	0	80	100	110	120	Fact- rationally meaning indication indication body	Percent performed nenia plan	Payment prizes (maxi- mum - RUB 10,000)
1	Timely change pre- provision of information mation for every month monthly budget nongovernmental committee	Fact- Česky day pre- staging - Planned due date staging	0,3	4 days and more	1-3 days	0 days	–	–	0	100%	RUB 3000 (0.3 × 100% × 10,000 rubles.)
2	Timely change pre- provision of information mation about the fact internal budget	Fact- Česky day before assignments - Planned date pre- staging	0,3	4 days and more				–	2	80%	2,400 rubles (0.3 × 80% × 10,000 rubles)
4	Corresponding consequence of indirect expenses dov plan- vomu level	Fact- the volume of indirect of those expenses / Plan- volume indirectly of those expenditure dov	0,4	111% or more	101–110%	96–100%	95–80%	81% or less	80%	110%	RUB 4,400 (0.4 × 110% × RUB 10,000)
The total amount of the award											RUB 9800

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