Modern approaches to the formation of wages in market conditions. Choosing a method for forming the basic salary

• Introduction
• 1.1. Regulatory regulation labor relations
• 1.2. Types, forms and systems of remuneration, the procedure for its calculation
• 3. Ways to improve the formation of wages at the catering enterprise cafe "DK Khimikov" LLC
• 3.1. Material incentive systems at DK Khimikov LLC and ways to improve them
• 3.2 Suggestions and recommendations for improving the system of material incentives for catering workers of DK Khimikov LLC Conclusion
• Introduction
• At first glance, labor legislation is much less interesting to business entities than tax legislation. This is understandable - administrative fines violations are minor and there is no risk of criminal liability.
• However, not a single enterprise can do without employees, and employees need to be paid for their work, sick leave, business trips, and sometimes even paid wages for those periods when they are not working, but, for example, performing their government duties. Wages are one of the important motivational factors for the effective functioning of production. With the help of wages, the contribution of each employee to the activities of the organization is determined.

The relevance of the chosen topic is determined by the fact that the study of wage formation and motivation is necessary to solve many practical problems. Knowledge about this process, human needs, stimulation have been widely used in practice for many years. And, above all, these questions are of interest to managers involved in managing the personnel of a company and an enterprise, for whom it is very important to know the motives of behavior of people and their groups in order to actively apply this knowledge in everyday work to enhance the activities of the company, to increase the efficiency of the team.

The object of the study is the catering organization of DK Khimikov LLC.

The subject of the study is the formation of wages for catering workers at DK Khimikov LLC.

The purpose of the work is to study the formation of wages and incentive tools in the management system of the organization’s personnel, and to identify ways and directions for increasing material incentives for catering workers at DK Khimikov LLC.

Tasks solved during the work:

Consideration of the theoretical aspects of wage formation at the enterprise;

Determine the impact of the wage system on personnel motivation;

Develop a system of wage incentives for employees of public catering enterprises.

1. Theoretical aspects of settlements with personnel for wages and social payments

1.1 Regulatory regulation of labor relations

Main legislative document, which includes articles devoted to labor, is the Constitution of the Russian Federation. In accordance with the Constitution of the Russian Federation, everyone has the right to work, which he freely chooses or to which he freely agrees, the right to manage his ability to work, choose a profession and occupation, as well as the right to protection from unemployment.

According to Art. 5 Labor Code of the Russian Federation: Regulation of labor relations and other directly related relations in accordance with the Constitution Russian Federation, federal constitutional laws are carried out by labor legislation (including legislation on labor protection) and other regulatory legal acts containing labor law norms:

Labor Code of the Russian Federation;

Other federal laws;

Decrees of the President of the Russian Federation;

Decrees of the Government of the Russian Federation and regulatory legal acts of federal executive authorities;

Constitutions (charters), laws and other regulatory legal acts of the constituent entities of the Russian Federation;

Acts of local government bodies and local regulations containing labor law norms.

The current labor legislation understands the term “wages” not just as the amount of wages established for the employee, but as the entire system of relations associated with ensuring that the employer establishes and makes payments to employees for their work in accordance with laws, other regulations, collective agreements, and agreements , local regulations and employment contracts (Article 129 of the Labor Code of the Russian Federation).

In Russian accounting of labor and its payment, one has to use a lot of regulatory documents in their work: the Labor Code of the Russian Federation, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, Federal Law No. 166 “On the budget of the social insurance fund of the Russian Federation for 2004”, the federal law dated December 15, 2001 “On compulsory pension insurance in the Russian Federation”, Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 “On the peculiarities of the procedure for calculating average wages”, and a huge number of other documents, the list of which alone could fit in a separate brochure.

All these regulatory documents, depending on the content and nature, are distributed into two main parts of labor law - General and Special Gerchikova, V.P. Personnel management and enterprise efficiency / V.P. Gerchikova. - M.: Nauka, 2006. - 425 p.

The general part of labor law covers the norms of institutions that have general significance, since they are manifested in the regulation of all or the vast majority of elements of labor and other directly related social relations.

The General Part of Labor Law includes norms related to the legal regulation of all workers as a whole, and not on its individual elements and working conditions.

The Special Part of Labor Law is much broader than the General Part. At the same time, the role and functions of the legal institutions of this part are not the same. Some institutions are designed to regulate individual elements of the content of the labor relationship; others - any one of the relations directly related to labor.

The Labor Code of the Russian Federation is the main collection of legislative acts on labor, the goals of which are to establish state guarantees of labor rights and freedoms of citizens, create favorable working conditions, and protect the rights and interests of workers and employers.

1.1. Types, forms and systems of remuneration, the procedure for its calculation

There are basic and additional wages.

The main one includes payment accrued to employees for the time worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for piece workers and time workers, additional payments in connection with deviations from normal working conditions, for work at night, on holidays days, overtime, for crew leadership, payment for downtime through no fault of the workers, bonuses, premium allowances, and the like.

Additional wages include payments for unworked time provided for by labor legislation: payment for vacation time, breaks in the work of nursing mothers, preferential hours for teenagers, for the time they perform state and public duties, severance pay upon dismissal, and others.

When remunerating workers, various systems can be used: tariff, non-tariff, mixed. All organizations, except state ones, independently establish forms and systems of remuneration Ivanovskaya, L.V. Analysis and design staffing control systems. / L.V. Ivanovskaya. - M: GAU, 2005. - 418 p.

The tariff system is a set of standards with the help of which the wages of workers of different categories are differentiated. Currently, all public sector organizations must use the tariff system

The tariff system of remuneration includes: tariff rates (salaries), tariff schedule, tariff coefficients. The complexity of the work performed is determined based on their pricing.

Tariff rate (salary) is a fixed amount of remuneration for an employee for fulfilling labor standards ( Labor responsibilities) of a certain complexity (qualification) per unit of working time (hour, day, month).

Tariff schedule - indicates the ratio of categories and tariff coefficients assigned to them.

Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees (Article 143 of the Labor Code of the Russian Federation).

A non-tariff system is a system in which the amounts of salaries, bonuses, and other incentive payments, as well as the ratio of their amounts between individual categories of personnel, are determined by organizations independently and are fixed in collective agreements, employment contracts and other local regulations.

The non-tariff wage system makes the employee’s earnings completely dependent on the final results - the work of the team and represents his share in the wage fund earned by the entire team. Under this system, a fixed salary or tariff rate is not established, but, as a rule, this share determines the basis of the coefficient assigned to the employee, which determines the level of labor participation. For example, a tariff-free wage system can be built on the basis of two coefficients: qualification and labor participation (KTU).

The use of such a system is advisable only in cases where there is a real opportunity to take into account the results of an employee’s work with the general interest and responsibility of each member of the team. Therefore, the tariff-free system, as used in small enterprises, in societies with limited liability and other similar organizations.

In the practical activities of organizations that apply non-tariff wages, questions often arise, especially when applying guarantee clauses Labor Code RF (payment for labor in the manufacture of products that turned out to be defective through no fault of the employee, payment for downtime) since the amount of guarantee payments is linked to the rate (salary). Because of this, mixed systems are used, combining elements of tariff and non-tariff remuneration systems.

A mixed system is a remuneration system that simultaneously has the characteristics of a tariff and non-tariff system. For example, such a system is possible in a budget organization, which, in accordance with its charter, has the right to engage in entrepreneurial activities.

Mixed systems include a system of “floating” salaries, a commission form of remuneration, and a dealer mechanism.

The system of “floating” salaries is based on the monthly determination of the size of the employee’s official salary (subject to the fulfillment of a production task) depending on the results of work in the service area (increase or decrease in labor productivity, increase or decrease in the quality of products (works, services), fulfillment or non-fulfillment labor standards). This system is used to remunerate managers and specialists.

A remuneration system based on a commission basis is a form of remuneration based on the final result. The salary amount is set as a fixed percentage of the income received by the enterprise from the sale of products (works, services). As a rule, remuneration on a commission basis is used for employees of sales departments, advertising and insurance agents, and so on.

Remuneration related to the employee’s performance has a number of varieties. Commissions can be set as a fixed percentage:

From income received from the sale of products produced by the employee;

From the amount of products sold by the employee;

From the quantity sold by an employee of a certain type of product;

From the amount of payments transferred by clients for repair, technical, consulting and other types of services provided by the employee.

Dealer mechanism. The dealer most often makes transactions of an intermediary nature and receives remuneration from the difference in the cost of goods. In this case, the dealer is an entrepreneur selling retail products that he purchased wholesale Maslov, E.V. Enterprise personnel management: Tutorial/ Ed. P.V. Shemetova. - M.: INFRA-M, NGAEiU; Novosibirsk: 2004. - 592 p.

The main forms of remuneration are time-based, piece-rate and piece-rate. The first two forms of remuneration have their own systems: simple time-based, time-based bonus, direct piecework, piecework-bonus, piecework-progressive, indirect piecework.

With time-based forms, payment is made for a certain amount of time worked, regardless of the amount of work performed.

A worker's earnings are determined by multiplying the hourly or daily wage rate of his grade by the number of hours or days he worked. The earnings of other categories of employees are determined as follows: if these employees worked all working days of the month, then their payment will be the salaries established for them; if they did not work the full number of working days, then their earnings are determined by dividing the established rate by the calendar number of working days and multiplying the result by the number of working days paid at the expense of the enterprise.

A simple time-based wage system does not sufficiently provide a direct connection between the final results of a worker’s work and his wages. Therefore, a time-based bonus wage system is widespread, which takes into account the quantity and quality of labor, increases responsibility and personal financial interest in the results of work, since bonuses are paid for eliminating equipment downtime and worker downtime, saving time, trouble-free operation of machines, equipment, savings materials. The maximum amounts of bonuses and bonus indicators are determined by the regulations on bonuses, which are developed at the enterprise.

With a time-bonus wage system, a premium in a certain percentage of the tariff rate or other measure is added to the amount of earnings at the tariff.

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

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

It is advisable to use piecework payment in areas (in teams) and types of work where it is necessary to establish equally intense (that is, justified) labor standards, classify work in strict accordance with the requirements of the tariff and qualification reference book, and strict accounting quantitative results labor and control over the quality of work performed while ensuring rational organization labor, including downtime, interruptions in work due to untimely delivery of production tasks, tools, materials.

With a direct piece-rate system, workers are paid for the number of units of products they produce and work performed based on fixed piece rates, established taking into account the required qualifications.

Under the piece-rate system, pay increases for production above the norm. The piece-rate progressive wage system provides for payment of manufactured products within the established norms at direct (fixed) prices, and products in excess of the norm are paid at increased prices according to the established scale (at progressively increasing prices), but not more than double the piece rate.

With an indirect piecework system, workers are paid as a percentage of the earnings of the main workers of the serviced area. Indirect piecework payment is usually used in production when paying auxiliary workers (adjusters, repairmen, electricians, as well as engineering, technical and management personnel).

Indirect piecework wages are used to increase the productivity of workers servicing equipment and workplaces. Their work is paid at indirect piece rates based on the amount of products produced by the main workers they serve. With indirect piecework wages, the size of a worker’s wages depends on the results of the labor of the main production workers he serves, on whose work he indirectly influences. The indirect piece rate is determined by dividing the tariff rate (salary) by the quantity of products planned for production by the piece worker.

The lump sum form of remuneration involves determining the total earnings for performing certain stages of work or producing a certain volume of products.

Lump sum remuneration is a system in which the total complex of various works is assessed, the volume of which is pre-agreed in the agreement. The contract specifies the deadline for completing the work; payment for labor is made based on the results accepted by the foreman or quality control department. The lump sum system of remuneration is used, first of all, where labor can be rationed - when performing repair and other work, when the work is performed by a complex team, that is, consisting of workers of various specialties (mechanics, turners, and others). Payment is made for the entire volume of work at established prices in units of measurement of the final product, indicating the maximum period for completing the work.

According to the statement of the team members, lump sum earnings can be distributed evenly among them.

1 (unit) is used as the basic value of KTU. The actual KTU can be set equal to, greater or less than the base one, depending on his individual labor contribution to the overall results of the team’s work.

2. Analysis of activities in the field of material incentives for personnel at the public catering enterprise DK Khimikov LLC

2.1. Activities of the enterprise DK Khimikov LLC One of the largest and most advanced Houses of Culture, which has found its niche in the post-perestroika life of the city. Exhibitions are always held here, concerts, performances and other large-scale events take place. The Khimikov House of Culture holds special events, banquets, weddings, children's parties in modern cozy rooms: - VIP room with a round table for 24 people; - spacious hall for 200 people ;- delicious, varied cuisine;- interesting entertainment program. The ideal location with convenient access roads and parking lots is suitable for organizing corporate events and meetings. Comfortable atmosphere, qualified service, gastronomic delights will help you have a great rest and relaxation. The palace opened on May 19, 1969 birth of a pioneer organization. It’s time for the management of this cultural palace to hold a master class for colleagues. Not only have many groups and circles been preserved in the Palace of Culture since Soviet times, but people have also learned to earn money for the normal existence of the Palace of Culture. A very original decision, in order to somehow survive and compete in the entertainment market, was made by the management two years ago. In order for the concert hall to be constantly filled with visitors, they decided to purchase equipment for modern cinemas and set up a cinema hall. At first, this innovation was perceived as unusual, because people were accustomed to small, cozy cinemas, but over time there were more and more spectators at the Khimiki Palace of Culture. This made it possible to open another small cinema hall, which is also part of the reconstruction. The façade of the building will be completely changed, and it is also planned to change the appearance of the foyer. There will also be a fitness club. Not long ago, another wing of the Palace of Culture was built, and a huge kitchen was located in it, because the Palace of Chemists is also famous for its banquets. These incomes allow the enterprise to pay for itself without reducing the volume social work. After all, even a paid circle or choreographic group cannot pay for itself and, in fact, is a burden for the cultural center. At the Palace of Chemists, about a thousand people study in circles and sections.

Opening hours of the cafe "DK Khimikov" LLC: from 11.00 to 23.00

Services provided: catering.

DK Khimikov LLC belongs to the middle price category. Eat live music, there are entertainment programs.

Labor relations of the company's employees are regulated by the Labor Code of the Russian Federation.

2.2. Organization of material incentives for employees of the catering enterprise cafe LLC "DK Khimikov"

As of January 1, 2007, 20 people worked in the cafe of DK Khimikov LLC, of ​​which 12 were women, which is 60% total number employees. The average number of personnel for the period 2005 - 2006 was 20 people. The age of employees as of January 1, 2007 ranged from 18 to 52 years.

It should be noted that for the period 2005 - 2006. 6 employees were fired, 8 were hired. Among the reasons for dismissal, the following was noted - personal desire - 6 people (100% of the total number of dismissed).

81% of the employees of the DK Khimikov LLC cafe have higher education. This is a very high figure, which creates a positive picture educational level frames. 11% of employees are at the stage of obtaining higher education, among them 8 people under 28 years old and 6 people aged 30 to 40 years. 8% of employees have secondary specialized education.

The main number of employees - 53% have been working in the cafe of DK Khimikov LLC for 5 to 10 years; 25% have less than 1 year of experience, therefore they were hired during 2006.

It is also interesting that 7% of employees who have worked in public catering establishments for over 10 years worked in the cafe of DK Khimikov LLC and went through a number of reorganizations together with the cafe of DK Khimikov LLC.

It should be noted that in the cafe of DK Khimikov LLC, the composition of personnel by position is as follows:

Manager - 1 person;

Deputy manager - 1;

Waiter - 4 (including the waiter - administrator);

Bartender - 1 person;

Cooks - 2;

Chef - 1;

Economist - 1;

Accountant - 2 (including the chief);

Cashier - 1;

HR Manager - 1;

Technical staff - 5.

An analysis of the staffing table and the actual availability of workers at the DK Khimikov LLC cafe made it possible to determine that the staff is fully staffed and there are no vacancies at the moment.

As a result, the organizational structure of the cafe LLC "DK Khimikov" is built in accordance with the specifics of its activities, and the management hierarchy is clearly defined. Properly organized work with personnel who have such high quality characteristics can achieve high staff productivity.

The image of any cafe is primarily determined by the person who heads it; the cafe of DK Khimikov LLC is headed by a 48-year-old man. His experience in leadership positions in the public sphere is 7 years, and his total work experience in the food sector is 16 years.

Fig.2.2.1. Organizational structure and organizational relations between the staff of the cafe LLC "DK Khimikov"

Regarding the remuneration system, we can say that each employee has a strictly regulated salary, which is indexed after a certain period of time taking into account the rate of inflation. It should be noted that the catering industry is one of the highest paid today. The lowest wages in the cafe of DK Khimikov LLC are for cleaners, the highest for the manager of the cafe.

The difference in the salaries of the cafe manager and his deputies and chief accountant is 10%. Salary gradation takes place in accordance with positions held. The salary of a cleaning lady is 12 times lower than the salary of a cafe manager and 7 times lower than the salary of department heads. But with an increase in wages, the indexation coefficient for all accepted employees is the same. At the end of the year, based on the results of work in accordance with completed tasks, employees receive a cash bonus. The analysis made it possible to conclude that when distributing bonuses, the contribution of each employee to the activities of the cafe is not always correctly assessed.

It is worth noting that the cafe of DK Khimikov LLC pays little attention to additional benefits for employees. Cafe LLC "DK Khimikov" does not build housing, does not have kindergartens for its employees, and does not subsidize the costs of food and transportation. The cafe of DK Khimikov LLC does not have a psychologist on staff to help solve the personal problems of employees.

DK Khimikov LLC mainly uses the following tools:

The administrative method is fines, mainly for constant lateness or for being drunk at the workplace. Fines amount to 25% of employee salaries.

Economic method - stimulating employees by providing monetary rewards, payments, bonuses;

Social and psychological method - provision of a full social package: conclusion of an employment contract, length of service, recalculation of pensions, medical care; a system of mentoring and regulation of interpersonal relationships has been developed.

To stimulate the work of employees, the management of DK Khimikov LLC uses economic and administrative methods of motivation.

For managers and specialists, a system of official salaries is used. Official salary is the absolute amount of wages established in accordance with the position held.

In addition to the salary, a bonus is paid related to the performance of the enterprise. The bonus amount does not exceed 40% of the official salary.

The company has also established a one-time remuneration for length of service. This remuneration is paid to ordinary firefighters and employees holding senior positions in the garrison and guard services, etc., who have worked at this enterprise for a full calendar year.

In addition to those listed above, employees are paid the following additional payments and allowances:

Payment for all overtime work and on weekends is double;

Additional payment for management in the amount of 20% of the rate.

Employees of the enterprise are paid financial assistance in connection with funerals and difficult financial conditions.

The main method of motivating employees to increase labor productivity - the system of payment, bonuses and social assistance - is aimed mainly at adapting employees to the social environment and increasing the labor activity of enterprise employees. The labor incentive system for managers provides only increased salaries, and periodic bonuses only if the enterprise's profits grow.

Employees of DK Khimikov LLC are provided with piecework wages, bonuses for fulfilling and exceeding the plan, for quality of service, various social benefits(payment for food, transportation services, financial assistance to all employees).

Let us list the incentives aimed at increasing the labor activity of personnel, used by the management of the enterprise in order of their importance:

Salary as the main incentive;

Additional payments (additional payments for length of service, overtime, etc.);

Participation in profits (equity participation) in the event of an increase in the profitability of the enterprise;

Workplace safety;

Social services (medical care, food, transportation);

Pensions, weekends, vacations, sick leave.

The director of the enterprise DK Khimikov LLC believes that the main incentives for active work are: wages that take into account the position (level in the management hierarchy) and a mediocre influence on the growth of key production indicators and social adaptation of employees. Also, the salaries of managers take into account labor costs through compensation payments; as well as the real contribution of each employee to the results of the enterprise through the payment of bonuses. However, there is a certain degree of discrepancy in the timing of bonus payments to specialists and managers.

Salary gradation takes place in accordance with positions held. The salary of a cleaner is 10 times lower than the salary of a manager. But with an increase in wages, the indexation coefficient for all accepted employees is the same. At the end of the year, based on the results of work in accordance with completed tasks, employees receive a cash bonus. The analysis made it possible to conclude that when distributing bonuses, the contribution of each employee to the activities of the enterprise is not always correctly assessed.

Based on the specific activities of the enterprise, it is advisable to have an effective incentive system for remuneration of employees of DK Khimikov LLC.

The following approach to remuneration of specialists from DK Khimikov LLC is proposed:

The salary should consist of two main parts:

Conditionally permanent, depending on the level of qualifications and quality of work (achievement of set goals);

Variable depending on the number of visitors.

The ratio of these parts should be regulated by the enterprise management based on a number of criteria:

Qualifications (specializations) of the employee:

An employee holding a leadership position;

Ordinary employees, etc.

Based on this, in modern conditions it is advisable to have the following ratio (constant / variable parts):

Employee holding management positions: 50/50;

Ordinary employees: 85/15.

The next issue is the choice of approach when determining methods of payment for the variable component.

In our opinion, it is most advisable to use “commissions” on income (commissions on a share of cost recovery).

The difference between revenue and variable costs (the share of cost recovery) is an integral indicator of the efficiency of the enterprise.

It is on the basis of this approach that the percentage of commissions should be determined as a variable component for employees of DK Khimikov LLC. In this case, it is necessary to accurately determine which costs should be taken into account and which should not be taken into account.

The following costs should be taken into account: raw materials, returnable waste, fuel, electricity, social security contributions, business expenses. Unless costs are clearly defined, costing becomes subject to manipulation and the system becomes meaningless.

Differentiation in the ratio of components between employees in management positions (50/50) and ordinary employees (85/15) will protect against the ability to focus only on the profitable sale of dishes.

This approach does not require additional funds, since the constant component is calculated as for any employee of the enterprise, the variable component constantly depends on the profit of the enterprise. At the same time, creating a system that allows you to really and significantly increase your income will effectively motivate the employees of DK Khimikov LLC.

The main tasks when using the day method will be:

Ensuring fairness in determining the percentage of commissions from the point of view of both management and employees of DK Khimikov LLC;

Determining the ratio of the constant and variable components, when the latter becomes an incentive for the employee;

Implementation of the system while making a profit based on a share of cost recovery;

Thus we propose, in order to create effective system wages, take action in the following areas:

Ensuring wage differentiation: that is, providing separate support for the management staff and the specialists of DK Khimikov LLC;

Guaranteed rate (fixed component) is a prerequisite.

Decisions about the use of the remuneration system should be made on the basis of:

Opportunities for change;

Prospects for the development of changes;

Determining payment priorities.

The remuneration system should be considered, first of all, as personnel motivation, therefore, as a subsystem of the overall personnel incentive system.

Any payment system aimed at increasing initiative and responsibility can only be effective if there is a developed and effective system of personnel motivation.

Thus, we have proposed a way to improve the remuneration of DK Khimikov LLC, both in the current situation of the enterprise, and in the conditions of effective development of the enterprise, based on a strategic management approach.

The basis for building a system of material and moral incentives for the work of employees of DK Khimikov LLC is based on the principles of mutually beneficial cooperation:

Economic feasibility and priority of the value of the final result of labor and the contribution of each employee to the overall result of the activities of DC Khimikov LLC;

A differentiated approach to the formation of a system of remuneration and incentives for the work of each employee in relation to the level and quality of their professional competence, initiative and entrepreneurship;

Systematic regulation and adjustment of the structure of material and moral incentives for labor, taking into account the level of achieved results of employees’ work and the level of wages formed in the labor market;

Creating conditions for the growth of professional qualifications and creative potential of each employee for the practical application of knowledge and skills in increasing labor productivity.

The material incentive system for each employee of DK Khimikov LLC includes the following components: a personal remuneration system, a social package and compensation payments.

The personal remuneration system - material incentives for employees of DK Khimikov LLC is formed on the basis of two components:

The basic part of remuneration is a constant and fixed (established) salary for a certain period (official salary);

The variable part of the remuneration is an incentive payment, including a bonus based on work results taking into account the KTU (labor participation rate), payment for overtime, and personal allowance.

The personal system of moral incentives for employees of DK Khimikov LLC is formed on the basis of two components using the following elements:

1. Public recognition of the contribution of each employee based on the results of the assessment of work results.

Initiation into permanent employees,

Declaration of gratitude,

Declaration of gratitude with entry in the work book,

Declaration of gratitude with inclusion in the book of honor of DK Khimikov LLC,

Letter of gratitude on behalf of the management of DK Khimikov LLC,

Address message.

2. Public recognition of an employee’s success based on the results of an assessment of professional growth and participation in competitive tests:

Awarding the title “Best Employee of DK Khimikov LLC”

Assignment of the moving title “Best in Profession”,

Awarding the title of “Youth Mentor”

Referral to study to the funds of DK Khimikov LLC,

Awarding the honorary title “Honored Employee of the Company.”

The personal system of moral incentives for each employee of DK Khimikov LLC can be supported by appropriate elements of material incentives based on the decision of the General Director of DK Khimikov LLC on the appropriate submission.

The purpose of the work is to study the formation of wages in the personnel management system of an organization, and to identify ways and directions for increasing the performance of personnel in the enterprise through motivation and incentives.

Research has confirmed the relevance of the topic. The results obtained show the role and importance of the labor system in the activities of the enterprise, the influence of this system on achieving the goals of the enterprise, the role of the system in increasing the working capacity and productivity of personnel.

It is the management of the enterprise that makes the decision to use one or another form of remuneration, and the effectiveness of the remuneration system used and the effectiveness of its impact on the social and production system of the enterprise depend on the knowledge and qualifications of the manager in this matter.

When planning and organizing work, the manager determines what exactly the organization must do, when, how and who, in his opinion, should do it. If the choice of these decisions is made effectively, the manager gets the opportunity to coordinate the efforts of many people and jointly realize the potential capabilities of a group of workers, effectively moving towards the goal. Managers are often called executive leaders because their main purpose is to ensure that the organization's work gets done.

People who are subordinates in modern organizations are usually much more educated and wealthy than in the past. Therefore, the motives for their work are more complex and difficult.

Diagnostics of organizations often shows that staff and managers have little idea of ​​what the organization wants from them: long-term goals, priorities, evaluation criteria, boundaries of what is permitted.

Only A complex approach makes it possible to increase the efficiency of the enterprise by using motivation and incentives through the remuneration system. Thus, the reality of earning money for fulfilling one’s duties plus the opportunity to earn money for exceeding tasks and for contributing to the overall result of the enterprise can be considered as a socio-economic phenomenon of a motivational payment system.

The use of a remuneration system focused on motivating personnel without creating a socio-psychological climate and corporate culture ineffective

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Introduction

2.1. General characteristics of the enterprise JSC "Zhilstroy"

2.2. Analysis of main indicators of economic activity

3.1 Approaches to optimizing the remuneration system at the enterprise Zhilstroy CJSC

3.3 System implementation " Pay for Performance"

Conclusion

List of sources used

Applications

Introduction

salary labor relation

At first glance, labor legislation is much less interesting to business entities than tax legislation. This is understandable - administrative fines for violating it are small, and there is no risk of criminal liability.

However, not a single enterprise can do without employees, and employees need to be paid for their work, sick leave, business trips, and sometimes even paid wages for those periods when they are not working, but, for example, performing their government duties. Wages are one of the important motivational factors for the effective functioning of production. With the help of wages, the contribution of each employee to the activities of the organization is determined.

The relevance of the chosen topic is determined by the fact that the study of wage formation and motivation is necessary to solve many practical problems. Knowledge about this process, human needs, and stimulation has been widely used in practice for many years. And, above all, these questions are of interest to managers involved in managing the personnel of a company and an enterprise, for whom it is very important to know the motives of behavior of people and their groups in order to actively apply this knowledge in everyday work to enhance the activities of the company, to increase the efficiency of the team.

In a market economy, the organization of wages at enterprises is associated with solutions to a twofold problem: to guarantee payment to each employee in accordance with the results of his work and the cost of labor in the labor market; ensure that the employer achieves a result in the production process that would allow him, after selling products on the labor and goods markets, to reimburse costs and make a profit. Thus, through the organization of wages, a compromise must be achieved between the interests of the employer and the employee, promoting the development of social partnership relations between the two driving forces market economy.

The object of the study is the construction organization JSC Zhilstroy.

The subject of the study is the formation of wages for employees at Zhilstroy CJSC.

The purpose of the work is to study the formation of wages and incentive tools in the management system of the organization’s personnel, and to identify ways and directions for increasing material incentives for public catering workers at Zhilstroy CJSC.

To achieve this goal, the following tasks must be completed as part of the course work:

First, it is necessary to determine the essence of remuneration and the procedure for its formation. Determine the basic principles of wage organization.

Secondly, to study the elements of the organization of remuneration at the object under study. It is necessary to pay attention to existing forms and systems of remuneration and how these forms and systems are applied at the enterprise being surveyed, to consider current system bonuses and incentives for employees, forms and amounts of remuneration.

Thirdly, to develop specific measures that could increase workers’ satisfaction with their wages, bring their size closer to the actual cost of labor, and increase the interest of both workers and the enterprise in increasing wages. Develop measures to return wages to their stimulating function to strengthen the enterprise’s motivational policy.

1. Theoretical aspects of wage formation

1.1 The essence of wages, its functions, elements and principles of organization

Among all the resources used in the activities of any organization, labor has an exceptional place. Only labor, as a purposeful human activity, is capable of creating surplus value and ensuring financial results.

In the context of the transition to a market economy, enterprises are looking for new models of remuneration that break the leveling system and give scope for the development of personal material interest. However, before constructing a wage mechanism in the new conditions, it is necessary to determine what wages are.

The category in question can be defined as follows. Wages are the main part of the funds, representing a share of income that depends on the final results of the team’s work and is distributed among workers in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of capital invested.

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

Wages through the eyes of the employer are an element of expense in the cost of production that reduces the profit of the enterprise.

The essence of wages is manifested in the functions that it performs in the phases social production: production, distribution, exchange and consumption. But at any time, regardless of the form of ownership and management system, wages should be aimed at ensuring the following basic functions:

Reproductive;

Motivational;

Measuring and distribution function;

Resource-allocation function;

Functions of formation of effective demand of the population.

The reproductive function is to provide workers with a set of material goods sufficient for reproduction and life activity. An important role in the implementation of this function belongs to the state, which, by establishing the minimum wage, limits the smallest guaranteed amount of material benefits for workers.

The motivational function of wages seems to be most important in a market economy. It is aimed at encouraging employees to work more efficiently by organizing material incentives, rewards and benefits.

The measurement and distribution function is intended to reflect the measure of living labor when distributing the consumption fund between hired workers and owners of the means of production. Through wages, the individual share in the consumption fund of each participant is determined production process in accordance with his labor contribution.

The importance of the resource-allocation function is currently increasing significantly. Its essence is to optimize the deployment of labor resources across regions, economic sectors, and enterprises. In conditions when state regulation in the field of placement of labor resources is reduced to a minimum, and the formation of an effectively functioning labor market is possible only if each employee has freedom in choosing where to apply his labor, the desire to improve the standard of living determines his movement in order to find work, to the maximum extent possible to satisfy his needs.

State regulation of wages. Ensuring this principle currently includes:

Legislative establishment and change of the minimum wage;

Tax regulation of funds allocated to pay for labor by organizations, as well as income of individuals;

Establishing a procedure for wage indexation when consumer prices rise;

Regulation of wages in state and municipal organizations;

Introduction and establishment of the procedure for applying the unified tariff system for remuneration of workers in public sector sectors and the establishment of a tariff rate (salary) of the first category, as well as an increase in tariff rates (salaries);

Establishment of regional coefficients and percentage (northern) premiums;

Establishment of state guarantees for wages.

Accounting for labor market impacts. The fact is that the labor market offers a wide range of wages both in public and private companies, and in the unorganized sector, where the workforce is not covered by trade unions, and wages are completely determined by the administration. The labor market is the area where, ultimately, the assessment of various types of labor is formed. The salary of each individual employee is closely related to his position in the labor market, in addition to the fact that the situation in this market determines the possibility of employment.

Simplicity, consistency and accessibility of forms and systems of remuneration, which ensures wide awareness of their essence. An incentive becomes such only when the employee has clear and detailed information about it. Performers must clearly understand in which case the amount of wages, i.e., the level of their financial status will increase.

It is most appropriate to classify the principles of organizing wages in accordance with the functions they are aimed at implementing. Each principle is associated not with one, but with a set of functions.

The considered functions and principles of wages are aimed at creating a unified system for organizing remuneration as an integral set of elements that reflect the employee’s contribution to the labor process, taking into account his costs, assessing the results of activities and ensuring proportionate reimbursement of invested costs.

1.2 Regulatory regulation of labor relations

The main legislative document containing articles on labor is the Constitution of the Russian Federation. In accordance with the Constitution of the Russian Federation, everyone has the right to work, which he freely chooses or to which he freely agrees, the right to manage his ability to work, choose a profession and occupation, as well as the right to protection from unemployment.

According to Art. 5 of the Labor Code of the Russian Federation: Regulation of labor relations and other directly related relations in accordance with the Constitution of the Russian Federation, federal constitutional laws is carried out by labor legislation (including labor protection legislation) and other regulatory legal acts containing labor law norms:

Labor Code of the Russian Federation;

Other federal laws;

Decrees of the President of the Russian Federation;

Decrees of the Government of the Russian Federation and regulatory legal acts of federal executive authorities;

Constitutions (charters), laws and other regulatory legal acts of the constituent entities of the Russian Federation;

Acts of local government bodies and local regulations containing labor law norms.

The current labor legislation understands the term “wages” not just as the amount of wages established for the employee, but as the entire system of relations associated with ensuring that the employer establishes and makes payments to employees for their work in accordance with laws, other regulations, collective agreements, and agreements , local regulations and employment contracts (Article 129 of the Labor Code of the Russian Federation).

In Russian accounting of labor and its payment, you have to use a lot of regulatory documents in your work: the Labor Code of the Russian Federation, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, Federal Law N 166 “On the budget of the social insurance fund of the Russian Federation for 2004”, Federal Law of December 15, 2001 “On compulsory pension insurance in the Russian Federation”, Decree of the Government of the Russian Federation of April 11, 2003 No. 213 “On the peculiarities of the procedure for calculating average wages”, and a huge number of other documents, the list of which alone could fit in a separate brochure.

The general part of labor law covers the norms of institutions that have general significance, since they are manifested in the regulation of all or the vast majority of elements of labor and other directly related social relations.

The General Part of Labor Law includes norms related to the legal regulation of all workers as a whole, and not on its individual elements and working conditions.

The Special Part of Labor Law is much broader than the General Part. At the same time, the role and functions of the legal institutions of this part are not the same. Some institutions are designed to regulate individual elements of the content of the labor relationship; others - any one of the relations directly related to labor.

The Labor Code of the Russian Federation is the main collection of legislative acts on labor, the goals of which are to establish state guarantees of labor rights and freedoms of citizens, create favorable working conditions, and protect the rights and interests of workers and employers.

1.3 Types, forms and systems of remuneration, procedure for calculating wages

There are basic and additional wages.

The main one includes payment accrued to employees for the time worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for piece workers and time workers, additional payments in connection with deviations from normal working conditions, for work at night, on holidays days, overtime, for crew leadership, payment for downtime through no fault of the workers, bonuses, premium allowances, and the like.

Additional wages include payments for unworked time provided for by labor legislation: payment for vacation time, breaks in the work of nursing mothers, preferential hours for teenagers, for the time they perform state and public duties, severance pay upon dismissal, and others.

The tariff system is a set of standards with the help of which the wages of workers of different categories are differentiated. Currently, all public sector organizations must use the tariff system

The tariff system of remuneration includes: tariff rates (salaries), tariff schedule, tariff coefficients. The complexity of the work performed is determined based on their pricing.

Tariff rate (salary) is a fixed amount of remuneration for an employee for fulfilling a standard of work (Labor duties) of a certain complexity (qualification) per unit of working time (hour, day, month).

Tariff schedule - indicates the ratio of categories and tariff coefficients assigned to them.

Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees (Article 143 of the Labor Code of the Russian Federation).

A non-tariff system is a system in which the amounts of salaries, bonuses, and other incentive payments, as well as the ratio of their amounts between individual categories of personnel, are determined by organizations independently and are fixed in collective agreements, employment contracts and other local regulations.

The non-tariff wage system makes the employee’s earnings completely dependent on the final results - the work of the team and represents his share in the wage fund earned by the entire team. Under this system, a fixed salary or tariff rate is not established, but, as a rule, this share determines the basis of the coefficient assigned to the employee, which determines the level of labor participation. For example, a tariff-free wage system can be built on the basis of two coefficients: qualification and labor participation (KTU).

The use of such a system is advisable only in cases where there is a real opportunity to take into account the results of an employee’s work with the general interest and responsibility of each member of the team. Therefore, a tariff-free system, as used in small businesses, limited liability companies and other similar organizations.

In the practical activities of organizations that apply tariff-free wages, questions often arise, especially when applying the guarantee articles of the Labor Code of the Russian Federation (payment for labor in the manufacture of products that turned out to be defective through no fault of the employee, payment for downtime) since the amount of guarantee payments is linked to the rate (salary) . Because of this, mixed systems are used, combining elements of tariff and non-tariff remuneration systems.

A mixed system is a remuneration system that simultaneously has the characteristics of a tariff and non-tariff system. For example, such a system is possible in a budget organization, which, in accordance with its charter, has the right to engage in entrepreneurial activities.

Mixed systems include a system of “floating” salaries, a commission form of remuneration, and a dealer mechanism.

The system of “floating” salaries is based on the monthly determination of the size of the employee’s official salary (subject to the fulfillment of a production task) depending on the results of work in the service area (increase or decrease in labor productivity, increase or decrease in the quality of products (works, services), fulfillment or non-fulfillment labor standards). This system is used to remunerate managers and specialists.

Remuneration related to the employee’s performance has a number of varieties. Commissions can be set as a fixed percentage:

From income received from the sale of products produced by the employee;

From the amount of products sold by the employee;

From the quantity sold by an employee of a certain type of product;

From the amount of payments transferred by clients for repair, technical, consulting and other services provided by the employee.

2. Analysis of the economic activities of the enterprise

2.1 General characteristics of the enterprise CJSC Zhilstroy

One of the large construction organizations in the city of Orel is a closed Joint-Stock Company"Zhilstroy" is a construction organization that builds houses from large panels, bricks and conducts frame housing construction.

CJSC Zhilstroy is constructing 9-10 storey large-panel brick houses, as well as other social and civil buildings in the city of Orel and is the general contractor. With its own resources it carries out special work (plumbing, gas and electrical installations), construction of engineering structures (central heating points, transformer substations, boiler rooms, pumping stations), landscaping, small architectural forms and landscaping, laying utility networks and communications.

For successful work reconstruction and technical re-equipment of the equipment base was carried out with the organization of workshops for the production of gas pipe and plumbing blanks, and a gas pipe insulation line.

These measures allowed Zhilstroy CJSC to improve its control over the timely execution of construction contracts by customers and to improve the quality of work performed.

Currently, to carry out the main contracting activities, JSC Zhilstroy has four installation flows on large-panel residential buildings, two brick. Their tasks are to carry out work on the installation of foundations, boxes and transfer for installation to the plumbing, gas and electrical installation departments of JSC Zhilstroy and for finishing work - to the finishing departments. To carry out work on laying utility networks and communications, landscaping, small architectural forms, there is a landscaping area , and to execute earthworks and cargo transportation - area of ​​mechanization and motor transport.

The ability of JSC Zhilstroy to carry out the bulk of construction on its own supports the high rating of the enterprise. Customers take this point into account when concluding construction contracts. BEHIND last years the quality and performance characteristics of commissioned housing have improved.

In general, the structure of Zhilstroy today allows us to carry out a full turnkey construction cycle, involving subcontractors only to perform specialized work. In addition, the company acts as a co-founder of housing maintenance sites that service the houses it has built. All this is done so that Oryol residents receive maximum convenience and benefit from cooperation with Zhilstroy.

Indeed, already at the construction stage, the company, due to a well-thought-out and self-sufficient structure and efficient organization of work, significantly reduces its costs, and therefore the cost per square meter of housing. Installation of modern, economical equipment and autonomous boiler rooms allows new residents to significantly reduce their utility bills. And co-founding in housing and communal services makes it clear that builders do not relieve themselves of responsibility even after the house is put into operation.

CJSC Zhilstroy is a legal entity, has an independent balance sheet, bank account and seal. The Company organizes its activities on the basis of the Usatva and current legislation.

2.2 Analysis of the main indicators of economic activity

To analyze the financial performance indicators of the enterprise, Zhilstroy CJSC needed a balance sheet, a profit and loss statement, as well as a tax return on the property of the enterprise.

This type of analysis is necessary for assessing the results of business activities and is widely used in business activities.

Table 1. Key financial performance indicators of Zhilstroy CJSC for 2009, 2010. (thousand rubles)

1) The gross profit ratio shows how much gross profit a company earns for each ruble of revenue.

Gross Profit Ratio = gross profit: sales proceeds.

To v.p. = Vp/V.ot.pr

K v.p(2009)= 16723/872113*100=0.019

K v.p (2010) = 26096/1220588 = 0.021 2) Capital productivity shows how many products the enterprise produces for each unit of value of fixed assets that were invested in it. In terms of importance and even semantic load, it can be compared with the profitability of products or depreciation of fixed assets, because it is on the basis of the capital productivity indicator that one can draw a conclusion about how efficiently any enterprise operates.

1) Fo = V / Ssr

Fo - capital productivity

B - annual output in value or physical terms

Avg - average annual cost of fixed assets.

CSR- is calculated as the cost of fixed assets at the beginning of the reporting year + the cost of fixed assets at the end of the reporting year and divide this by two.

USSR (2009)=(25710+22000)/2=23855 thousand rubles.

USSR (2010)= (22000+20537)/2=21268.5 thousand rubles

Fo(2009)= 872113\23855=36.6

Fo(2010)=1220588/21268.5=57.4

3) Capital intensity, the cost of production fixed assets (fixed capital) per unit of production.

Fe - capital intensity.

Fe(2009)= 1/36.6=0.027

Fe(2010)= 1/57.4=0.017

4) Profitability is a relative indicator of economic efficiency. Profitability comprehensively reflects the degree of efficiency in the use of material, labor and monetary resources, as well as natural resources.

Product profitability is the ratio of (net) profit to total cost.

Rpr = (PP/Cost) *100%

Rpr(2009)= (645/855390) *100%=0.075

Rpr(2010)=(13800\1194492)) *100%=1.155

5) Profitability of fixed assets - the ratio of (net) profit to the value of fixed assets.

Ros = PE/Fixed Assets *100%

Russia (2009)= (645/25710) *100%=2.51

Russia (2010) = 13800/22000 = 62.73

6) Sales profit = gross profit - the sum of commercial and administrative expenses (recurring expenses)

P - profit from sales

Вп - gross profit

Red - commercial expenses

Uras-administrative expenses

At this enterprise for 2009-2010. Selling and administrative expenses are equal to 0 because not reflected in the income statement (Appendix A)

Profit from sales = gross profit = 16723 for 2009 and 26096 for 2010 respectively.

As Table 1 shows, in 2010 the enterprise Zhilstroy CJSC worked more efficiently compared to 2009. Sales profit, fixed asset profitability, product profitability and capital productivity increased significantly. A decrease in capital intensity, in turn, indicates a faster growth rate of production volume, which means more efficient use of capital.

2.3 Analysis of remuneration and bonuses for employees of the enterprise

At the enterprise Zhilstroy CJSC, the salaries of employees are set individually for each person, depending on the level of professionalism, responsibility, the degree of realization of physical and intellectual capabilities, initiative, the ability to make and implement proposals to improve production efficiency, the nature of the scope of work approved job descriptions. At the same time, an egalitarian approach to each specific category of workers is excluded.

Piece workers and time workers of all services, with the exception of drivers of the “Machine and Transport” (M&T) section, are set hourly tariff rates within the wage fund with an increasing coefficient of 44.19 to the base hourly tariff rates, taking into account the corresponding inter-category coefficients.

Table 2 - hourly tariff rates

Dz/p = ChTS*8,

Sz/p = Dz/p*18,

where 8 is the number of working hours per day, h;

18 - average monthly number of working days, days.

For example, the daily wage of a 4th category employee will be equal to:

Dz/p(4 digits)= 34.91*8=279.28

The average monthly salary of a 4th category employee is:

Сз/п(4 digits)= 279.28*18=5027.04

When paying piece workers, wage standards are applied based on basic labor costs and wages for each type of construction and installation work, according to the developed estimate documents and the increasing coefficient for the reporting period.

In order to increase economic interest, enhance creative activity and responsibility of employees for their personal contribution to increasing the volume of construction and installation work, an increase to the official salary is applied.

The organization of CJSC Zhilstroy provides the following allowances:

For combining professions, increasing the volume of work performed and expanding service areas in the amount of up to 50% of the workers' tariff rate, within the limits of wage fund savings.

For completion heavy work and work in harmful conditions labor to pay bonuses in the amount of 8 to 12% for performing particularly harmful conditions, respectively, in the amount of up to 24% of the established tariff rates for workers.

When the volume of construction and installation work is carried out on a monthly basis using one’s own resources, a premium is established in the contract prices for the corresponding period.

Table 3 - allowances for construction and installation work (CEM)

Line managers of productions No. 1,2,3,4 are not given a salary increase (except for directors of productions No. 1.2,3). For directors of the 1st-3rd productions, a salary bonus is established for the volumes performed by the corresponding production. For combining professions and performing the duties of a temporarily absent employee, an additional payment to the salary of up to 50% is allowed.

If there is no balance sheet profit for the company as a whole, no bonus is given to management employees for the volume completed at contract prices.

The main bonus criterion should be the amount of accumulated balance sheet profit.

Managers, specialists and employees are paid a monthly bonus in the amount of 20% of the volume of work performed.

For each percentage increase in profitability above 2%, the premium increases by 10%. The total amount of bonuses for profitability and bonuses for volume completed should not exceed 75% of the official salary. The performance of bonus indicators is assessed based on the results of work since the beginning of the year. The basis for calculating bonuses is data from statistical and accounting reports.

For bonuses to line production managers, the main criterion is to ensure the estimated level of profitability and fulfillment of labor productivity targets. If losses are incurred, no bonuses are paid. For ensuring the estimated level of profitability, a bonus is paid in the amount of 20% of the monthly official salary. For each percentage increase in the level of profitability above the estimate, an increase in the amount of 10% of the official salary is paid.

For each percentage decrease in profitability compared to the estimated level, the bonus is reduced by 10%

For fulfilling the task of labor productivity, a bonus is paid in the amount of 55% of the official salary.

For a decrease in labor productivity to 10%, the bonus amount is reduced by 10%.

For a decrease in labor productivity of more than 20%, no bonus is paid.

If the monthly target for the volume of construction and installation work is not met, the bonus amount is reduced by 50%.

The size of the bonus for line engineers (engineering and technical workers), who do not bear financial responsibility and do not have planned targets, is determined in the amount of 70% of the senior foreman.

Bonuses for production directors are made for ensuring the estimated level of profitability included in the contract price of construction and installation works, and is paid as a monthly bonus in the amount of 20% of the official salary. For each percentage increase in the level of estimated profitability, the bonus increases by 10%. For each percentage decrease in the level of profitability, the premium is reduced by 10%, respectively. If there is no profit in production, bonuses are not given. The size of the bonus for profitability and the bonus for volume completed should not exceed 75% of the official salary.

When analyzing the work of production facilities, the item “overhead costs” takes into account the overexpenditure (savings) of contributions for social needs on the wage fund of production workers, and other items of overhead costs are taken into account within the standard. Bonuses for production directors are based on the profitability of the respective productions.

The specific amounts of bonuses for employees are approved by the bonus commission. The performance of indicators is assessed on a monthly basis.

Piece workers are paid piece-rate wages for all volumetric work, according to the estimate documentation for the construction of residential buildings. A bonus has been established for the completion and overfulfillment of tasks by a team (link) in the amount of 20 to 40% of piecework earnings, depending on the results achieved, the quality of the existing wage fund for the object of work performed, taking into account the complexity of the object.

In order to ensure a closer relationship between the wages of each employee and the quantity and quality of his work, apply labor participation coefficients (LPCs) to the overall results of the team’s work. Evaluating the work of each employee is taken base value KTU - “one”, the maximum value when increasing KTU for the most distinguished workers to 1.5 and decreasing value to 0.5.

The procedure for determining the KTU is discussed for each employee based on labor results on a monthly basis and is documented in a protocol of the Brigade Council indicating the factors for increasing and decreasing the KTU.

Remuneration for the workers of the chief power engineer service, woodworking shop, and M&T section is made on a time-based bonus system, according to the assigned categories.

When paying drivers road transport hourly tariff rates are established in amounts corresponding to the load capacity, class and purpose of the vehicle.

Temporary workers receive bonuses based on the tariff rates of assigned categories, subject to the fulfillment of production tasks, exemplary maintenance of mechanisms, compliance with safety regulations and labor discipline.

Table 4 - Bonus amount by profession:

Table 5 - Indicators that reduce the amount of bonuses:

Reductions in the amount of premium surcharges are formalized by order (instruction) of the enterprise.

Workers in mechanical workshops and the pipe billets shop are remunerated based on the results of work as a whole for the month, taking into account standard costs for each type of product.

At the enterprise Zhilstroy CJSC, an additional payment has been established for drivers of motor vehicles for class if they have a certificate:

For 1st grade -25%

For 2nd grade -10%

Based on the tariff for actual time worked.

For piecework workers, for working overtime, an additional payment is made to the piecework earnings for the first two hours in the amount of 50% of the tariff rate in the amount of 100% of the tariff rate of the corresponding category for the subsequent hours.

For work on holidays, piece workers are paid at double piece rates for the volume actually completed, and time workers are paid at double the hourly rate of the assigned category for the time actually worked.

For work in the evening, an additional payment is made in the amount of 20% of the hourly tariff rate of the assigned category, for work at night, respectively, 40% for the time actually worked.

For team leaders who are not exempt from their main work, if there are up to 10 people in a team, an additional payment for leading a team is established in the amount of 1000 rubles for a full month, respectively, for team leaders 500 rubles; if there are 10 to 15 people, an additional payment of 1,500 rubles for foremen and 700 rubles for supervisors.

If there are more than 15 people in the team and work at 2-3 sites and in two shifts, make an additional payment for management in the amount of 2000 rubles, and for the team members, respectively, 1000 rubles per month.

The specified additional payments to foremen and team leaders are made subject to the fulfillment of planned tasks with good quality work performed, absence of violations of production discipline and safety regulations. If one of the specified conditions is not met, the additional payment for leading a team (unit) is not paid. Bonuses have been introduced for completing important and particularly important tasks.

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

3. Ways to improve the formation of wages at the enterprise

3.1 Approaches to optimizing the wage system at an enterprise JSC "Zhilstroy"

The main task of organizing remuneration is to make remuneration dependent on the team and the quality of the labor contribution of each employee and thereby increase the stimulating function of everyone’s contribution. The organization of remuneration involves:

Determination of forms and systems of remuneration for 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 salary system for employees and specialists.

In a market economy, the practical implementation of measures to improve the organization of remuneration should be based on compliance with a number of principles of remuneration, which must be based on the following economic laws: the law of reimbursement of costs for the reproduction of labor, the law of value. From the requirements of economic laws, a system of principles for organizing remuneration can be formulated, which it is advisable to take into account in JSC Zhilstroy when organizing remuneration:

The principle of payment based on 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 modern level of economic development. Currently, the principle of payment based on costs and results of labor, and not just costs, is more strict;

The principle of increasing the level of wages based on an increase in production efficiency, which is determined, first of all, by the action of such economic laws as the law of increasing labor productivity, the law of increasing needs. It follows from these laws that an increase in employee wages should be carried out only on the basis of increasing production efficiency;

The principle of faster growth of social labor productivity compared to the growth of real wages, which follows from the law of increasing labor productivity. It is designed to ensure the necessary savings 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 ensure a material interest in certain results of labor, but also to interest the employee in increasing labor efficiency. The implementation of this principle in the organization of remuneration will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.

As you know, wages can act as a factor that destimulates the development of labor productivity. For example, slow work is often rewarded with overtime pay. The mere fact of spending more time is not an automatic indicator of more work being done, although compensation schemes often make these assumptions.

The current remuneration system at JSC Zhilstroy has a number of shortcomings. The main disadvantage is that wages are poorly, and often not at all, related to the final results of work. The results of labor are collective, but the payment is individual. To overcome it, one must do one of two things: either individualize results or collectivize the payment system.

At JSC Zhilstroy, it is necessary to organize the work process, as well as its subsequent payment, in such a way that every worker and employee understands why he receives wages. I strived to improve my quality and productivity, knowing that the better the performance, the greater the reward.

It is necessary to make each employee feel not as an individual, but as part of a team, because the productivity of the team increases several times, with an increase in the productivity not of a specific employee, but of the team as a whole. In this situation, it is necessary to take into account the human factor, and one of the solutions to unite the team can be to improve working conditions. Also, do not forget about material incentives for the team for completing the task over time, since monetary compensation for the collective work done has a very good effect on improving labor productivity in the future.

For the modern economy, remuneration systems based on profit sharing and income distribution are more suitable. The essence of the flexible “profit sharing” remuneration system is that a bonus fund is formed from a predetermined share of profits, from which employees receive regular payments. The amount of payments depends on the level of profit, overall results of production and commercial activities enterprises. In many cases, the system provides for payment of all or part in the form of shares. In the "profit sharing" system, bonuses are paid for achieving specific results of the enterprise's production activities. Bonuses are awarded in proportion to each person's salary, taking into account the personal and work characteristics of the performer: seniority, absence of tardiness and absenteeism, rationalization activities, etc. But the system existing at JSC Zhilstroy has a number of disadvantages:

The amount of profit received by the company, therefore, the amount of bonuses depends on many external factors, which often do not directly depend on the company’s employees;

For employees of such a large enterprise, it is often difficult to assess the impact that their work has had on the bottom line.

When using this system, it must be remembered that increased profits may depend on market factors and be short-term in nature. Therefore, profitability is not always the best basis for salary increases. The system also implies participation in the risk of suffering losses, since the enterprise is affected by many external, uncontrollable factors.

Also, one of the disadvantages of all of the above may be that with excellent work and performance of one team, the performance of other teams, whose work directly affects profits, can be very low. In this case, the option of paying a bonus from the profit received is not suitable; for such situations it is necessary to organize a special cash fund and in case of receiving no sufficient quantity profits should pay a bonus to the team that distinguished itself. Such payments must be made to avoid demoralization of the brigade.

When assessing the qualifications of enterprise personnel, you need to look not at the qualifications obtained by diploma, but at the level of qualifications of the work performed or used when making decisions. This way, you can abandon time-based wages and pay workers based on their qualifications, and not on the number of man-hours spent at their workplace. Pay incentives for the overall results of the enterprise as a whole. Actual qualifications mean the employee’s ability not only to perform his duties, but also the ability to participate in solving production problems, to know them and understand any aspect of the economic activity of his enterprise.

It would be logical to replace mandatory personnel certification with a personnel qualification system, which involves passing an exam and, based on the number of points scored, receiving a qualification coefficient that affects the final salary.

For employees, encouragement of initiative and creativity should act as payment “on merit” or “for personal contribution”. The assessment of merit or personal contribution is established using criteria defined by the enterprise itself.

The term “merit” or “contribution” can also mean workplace and the manifestation of the employee’s personal qualities, and the assessment of performance results using criteria. Although payment for personal contribution is somewhat in conflict with the collective nature of work, it can still be used to assess the qualifications of a worker, taking into account the overall contribution. Collectivism should be the principle of formation of labor encouragement.

Taking into account the huge staff of JSC Zhilstroy, it is impossible to immediately identify the most distinguished employees. Therefore, this responsibility falls on the heads of the structural divisions of the enterprise.

3.2 Introduction of a tariff-free wage system

It is worth recognizing that the Unified Tariff Schedule, which was created as a guarantor of a decent income for a worker, has today become a serious brake on its growth, and at the same time a financial burden for business executives. Indeed, in recent years, the market level of salaries in many specialties has exceeded that offered by the Unified Tariff Schedule, especially in the capital. Enterprises struggling for personnel are still forced to satisfy the demands of workers, paying them salaries from profits. The business community is increasingly demanding the abolition of the mandatory use of the Unified Tariff Schedule (UTS), which limits the attribution of wages to expenses and increases the tax burden on enterprises. The timing is right: this measure would help many survive the global economic crisis.

As an alternative remuneration system for some departments in RUE Beltelecom, we can recommend a tariff-free system.

The basis of the proposed non-tariff model of wage organization is the ratio of wages different quality depending on the qualification groups of workers, categories, professions, positions, etc. Taking into account these ratios, funds intended for wages (payroll) should be distributed among employees, using the following formula for calculating wages:

where ZPi is the salary of the i-th employee;

n is the total number of employees of the enterprise;

Ki is a coefficient showing how many times the wages of a given (i-th employee) are higher than the minimum;

Ti - the amount of working time worked by the employee during the period for which payment is made.

This formula shows what share of the unified wage fund a specific employee should receive according to his qualification level and quality of work. Moreover, the ratios in wages for workers of different categories (Ki) should not be “point-specific”. It is advisable to install them in the form of “forks” with a fairly wide range, which will more actively stimulate creative, effective work, and a responsible attitude of workers to their duties in production.

Specific sizes of ratios in a given interval in accordance with the developed mechanism can be determined by team councils, work collectives, and immediate economic managers, taking into account the specific, actual labor contribution of workers to the final results of the enterprise and its production divisions. Thus, the “forks” of the ratios will create conditions for taking into account not only the qualifications of workers, their potential capabilities, but also their real labor contribution in wages.

The formula also shows the direct dependence of the level of remuneration of an employee not only on the degree of realization of his potential abilities and labor contribution, but also on the results of the work of the workforce as a whole. With this model of organizing wages, it is no longer financially profitable to “sit out” at work and wait for the end of the shift. Thus, in practice, an organic combination of collective and personal interests, the interests of the enterprise and each employee can be ensured.

Of course, it is necessary to take into account the intensity of labor, compliance with standards and established tasks, actual time worked and other conditions that are easy to foresee. Taking into account the above, it is possible to develop a grid of relationships in the remuneration of workers and use it when organizing wages.

The gap between the extreme ratios in wages of the first and last of the qualification groups of workers should be sufficient to stimulate work of varying complexity and at the same time not allow unreasonably high differentiation in wages.

The implementation of the proposed concept of organizing remuneration can significantly reduce the scale and range of application of various types of bonuses, additional payments and allowances or abandon them completely. This is due to the fact that the indicators that are currently stimulated by the mechanism of bonuses, additional payments and allowances can be taken into account in the proposed version of the organization of wages by correctly using the “forks” of ratios in wages of different quality. In addition, in the proposed model of organizing remuneration, a single payroll is distributed among employees practically without a remainder, so there will be no permanent source for the payment of bonuses, additional payments and allowances.

Reducing the number of various bonuses, additional payments and allowances, completely excluding them from the organization of wages will significantly simplify the remuneration mechanism, making it more understandable and accessible to workers.

As an exception, bonuses for the development, implementation and mastery of new equipment and technologies can be retained, and a special fund should be created as a source of bonuses, formed from funds received from the introduction of innovations into production.

It is advisable to introduce a non-tariff payment option at an enterprise in four stages.

The first stage is the issuance of an order for the enterprise on preparation for the transition to new model wages, which sets out the main reasons for the need for changes in the organization of wages. The essence and advantages of the newly elected incentive system, the main activities that need to be implemented, indicating the deadlines and those responsible for their implementation, as well as approval of the composition of the commission for carrying out the preparatory work, etc.

The second stage is the development of a regulation on a tariff-free wage model at the enterprise, a grid of ratios in wages of different quality and other regulatory documents.

A particularly responsible job is to create a grid of relationships in wages of different quality as the basis for organizing this model. The effectiveness of the implemented model, its sensitivity to the quantity, quality and results of workers’ labor, and therefore the ability to interest them in working highly productively and fully realizing their intellectual and physical potential in their workplace, will largely depend on this. The perfection and validity of the grid will largely determine the complete implementation of the principle of social justice in the distribution of earned funds among workers, the reliability of their social security in a market economy.

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The concept of wages, forms and systems of remuneration. Statistical study of wages. Composition and calculation of the wage fund. Analysis of the level, dynamics and differentiation of wages. The relationship between the fund and the level of wages.

As an economic phenomenon, wages arose at the stage of development of commodity production, when industrial capital arose and hired workers, on the one hand, and entrepreneurs, on the other, appeared in society. The hired worker was distinguished by the fact that, being free, he did not own the means of production, but had the ability to work and could offer this ability on the labor market as a commodity. The entrepreneur, owning everything necessary for production and being free, unlike the slave owner and landowner, did not own workers and offered work on the labor market, so that, by connecting hired workers with the means of production in the production process, he could produce something that was in demand. product and sell it to make a profit. An employee received a salary for his work at the enterprise.

The concept of wages is ambiguous, which is associated with different approaches to the question of what is sold on the market - labor power or labor.

Wages are the main part of the funds allocated for consumption, representing a share of income (net output), depending on the final results of the work of the team and distributed among workers in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of capital invested.

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

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

b) wages are 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 production conditions and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.

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

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

The most important condition for organizing social production and stimulating highly effective labor activity is the establishment of a measure of labor and a measure of its payment. The measure of remuneration is the remuneration or wages received by workers for providing their labor. In practice, wages, or the income of a particular employee, can take the form of various monetary payments: monthly salaries, hourly wage rates, bonuses, rewards, fees, compensation, etc.

It is also necessary to distinguish between nominal and real wages. Nominal wage or income expresses the total amount of money received by a worker for labor expended, work performed, service rendered, or time worked. It is determined by the current wage rate or the price of labor per unit of work time.

Real wages are the amount of goods and services that can be purchased with a nominal wage.

The essence of wages is that it represents the share of workers expressed in money in that part of the national income that is allocated for the purposes of personal consumption and distribution according to the quantity and quality of labor expended by each worker in social production.

Wages play a huge role in the development of the state’s economy and the improvement of the well-being of the people. It expresses a broad aspect of economic relations between society, the labor collective and workers regarding their participation in social labor and its payment.

On the one hand, wages are the main source of increasing the well-being of workers and employees, and on the other hand, they are an important lever for material stimulation of growth and improvement of social production. In order for production to continuously develop and improve, it is necessary to create a material interest for workers in the results of their work.

There are a number of reasons that influence the amount of remuneration, first of all, equalizing the differences in its size. They are mainly associated with the attractiveness and unattractiveness of professions. Hard, monotonous, dirty and dangerous work should naturally be paid much higher (miners, nuclear workers, dockers, garbage collectors, etc.), otherwise it will not be possible to select people for these specialties. Night work, overtime work, work on weekends and holidays should also be paid. It is this kind of payment that is intended to compensate for the unattractive features of the above professions and working conditions. Such differences caused by non-material reasons are called equalizing differences, since they are not directly related to labor costs and labor productivity.

Professions and types of work that attract a large number of those who want and are considered prestigious should be paid lower wages, however, wage rates or fees in prestigious professions (lawyers, doctors, teachers, etc.) should take into account the large costs that these people incurred while learning their professions.

In modern conditions, during the transition to a market economy, in order to stimulate the work of workers, wages are not the only source of income for the employee. The employee's total income includes the following types payments: wages at tariff rates and salaries, additional benefits and compensation, incentives and bonuses, social payments, dividends, etc. The relationship between these elements forms the structure of income, or wages, of individual employees and the entire organization.

The salary structure in a particular organization is determined on the basis of a microeconomic analysis of the level of remuneration of workers, existing additional payments, costs and results of personnel labor, productivity and profitability of labor, as well as conditions in the regional labor market, in particular, the balance of supply and demand for labor etc.

The structure of income at enterprises in our country is determined by the ratio of three main components: tariff rates and salaries, additional payments and compensation, allowances and bonuses. Tariff rates and salaries determine the amount of remuneration in accordance with its complexity and responsibility under normal working conditions and corresponding labor costs.

Additional payments and compensations are established as compensation for additional labor costs when existing deviations working conditions. Allowances and bonuses are provided to stimulate high creative activity of personnel, improve the quality of work, labor productivity and production efficiency and for high quality products are established depending on the total profit received or the total income of the enterprise in the amount of 20-40% of the tariff rate.

Bonuses are provided for high-quality and timely completion of production tasks, as well as for the personal creative contribution of employees to the final results of production.

Social benefits include partial or full payment of staff expenses for the following types: transportation, medical care, vacations and days off, meals during work, employee training, life insurance, out-of-town trips, financial assistance, etc. .

Salary performs several functions:

The reproduction function consists in ensuring the possibility of reproduction of the labor force at a socially normal level of consumption, that is, in determining such an absolute amount of wages that allows the conditions for normal reproduction of the labor force to be realized, in other words, maintaining, or even improving, the living conditions of the worker who should be able to to live normally (pay for rent, food, clothing, i.e. basic necessities), who should have a real opportunity to take a break from work in order to restore the strength necessary for work. Also, the employee must have the opportunity to raise and educate children, future labor resources. Hence the initial meaning of this function, its determining role in relation to others.

The social function is sometimes separated from the reproductive function, although it is a continuation and addition of the first. Wages, as one of the main sources of income, should not only contribute to the reproduction of the labor force as such, but also enable a person to take advantage of a set of social benefits - medical services, quality recreation, education, raising children in the system preschool education etc. And in addition, to ensure a comfortable existence for workers at retirement age.

The stimulating function is important from the position of the enterprise management: it is necessary to encourage the employee to be active at work, to achieve maximum output, and increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each person. The separation of payment from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.

An employee should be interested in improving his qualifications in order to earn more money, because... higher qualifications are paid higher. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the incentive function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the connection between the size of the wage fund (WF) and the efficiency of the enterprise.

The status function of wages presupposes the correspondence of the status, determined by the amount of wages, to the labor status of the employee. Status refers to a person’s position in a particular system of social relations and connections. Labor status is the place of a given employee in relation to other employees, both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one’s own labor efforts allows one to judge the fairness of remuneration. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

The regulatory function is the regulation of the labor market and the profitability of the company. Naturally, all other things being equal, the employee will be hired by the enterprise that pays more. But another thing is also true - it is not profitable for a company to pay too much, otherwise its profitability decreases. Enterprises hire workers, and workers offer their labor on the labor market. Like any market, the labor market has laws for the formation of labor prices.

The production-share function of wages determines the extent of participation of living labor (through wages) in the formation of the price of a product (product, service), its share in total production costs and in labor costs. This share allows us to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets materialized labor in motion, and therefore presupposes mandatory compliance with the lowest limits of the cost of labor and certain limits for wage increases. This function embodies the implementation of previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, the procedure for their calculation and dependence on the payroll.

The organization of wages at an enterprise involves solving a twofold problem:

Guarantee payment to each employee in accordance with the results of his work and the cost of labor in the labor market;

Ensure that the employer achieves a result in the production process that would allow him (after selling the products on the goods market) to recover costs and make a profit.

Thus, through the organization of wages, the necessary compromise is achieved between the interests of the employer and the employee, promoting the development of social partnership relations between the two driving forces of the market economy.

The economic purpose of wages is to provide conditions for human life. For this reason, a person rents out his services. It is not surprising that workers strive to achieve high wages in order to better satisfy their needs. Moreover, a high level of wages can have a beneficial effect on the country’s economy as a whole, ensuring high demand for goods and services.

For the employer, the amount of wages that he pays to employees, along with other costs associated with hiring personnel (social benefits, training, etc.) form the cost of labor - one of the elements of production costs.

While employees are primarily interested in the amount of money they receive and what they can buy with it, the employer views compensation from a different angle. To the cost of labor, he adds the cost of raw materials, fuel, and other production costs in order to determine the cost of production and then its selling price. Ultimately, the size of the salary affects the amount of profit that the employer receives.

Thus, the main requirements for organizing wages at an enterprise, meeting both the interests of the employee and the interests of the employer, are:

1) ensuring the necessary wage growth;

2) a guarantee of increasing wages for each employee as the efficiency of the enterprise as a whole increases.

1. Tariff and qualification reference book is a normative document with the help of which the tariffing of works and workers is carried out, i.e. The tariff category is determined depending on the complexity of the work. It should be noted that currently many organizations, institutions and organizations are adopting their own local qualification reference books, which take into account the characteristics of jobs and job responsibilities by profession and specialty.

1. The tariff rate is the established absolute amount of remuneration for an employee per unit of time (hour, shift, month) depending on the tariff category assigned to him.

1. The tariff schedule is a set of qualification categories and the corresponding tariff coefficients.

• average tariff coefficient of employees - the arithmetic average of the tariff coefficients of a group of employees, weighted by their number in the group;
• average tariff coefficient of work - the arithmetic average of the tariff coefficients of work, weighted by the labor intensity of the work. They are determined by the formulas:

1. Workers are engaged in technologically regulated processes (working on the assembly line, communication equipment operators, etc.).
2. Support workers servicing equipment (machine adjusters, repairmen, local electronic network administrators, etc.).
3. Support workers who do not have quantitative performance indicators (storekeepers, assistant secretaries, etc.).
4. Workers engaged in new projects and experimental production.

1. Employees have a real opportunity to increase the volume of products produced or services produced.
2. There is a need to stimulate growth in quantitative indicators.
3. Direct labor rationing is quite accurate and relatively labor-intensive.
4. It is possible to ensure the specified quality of products or services while increasing their production.

B is the output of the employee, units of production.
With a piece-rate-bonus wage system, in addition to earnings at direct piece rates, the employee receives a bonus for meeting and exceeding specific quantitative and qualitative indicators. Total earnings are calculated using the formula:
_ 0 Zs(P1 + P2 Ppl)
Zo - Zs +
100
where Zs is the employee’s piecework earnings at direct piecework rates, rubles;

The remuneration of auxiliary workers is often made dependent on the remuneration of the main workers using an indirect piece-rate wage system. There are two main methods used:

1. Calculation of differentiated indirect piecework prices per unit of work performed by the main workers.

1. Calculation of the average percentage of production tasks (production standards) fulfilled by key employees for all service facilities.

TshP
ix = ,
100
where Zks is the employee’s piecework earnings according to the indirect piecework system, rubles;
Тс - employee’s tariff earnings, rub.;
P is the average percentage of compliance with standards by the main employee.
The collective (team) piecework wage system is used in the collective (team) organization of labor. In this case, two main methods are used to calculate collective piece rates:

1. Calculation of brigade piece rates by dividing the sum of workers' tariff rates by the brigade production rate.
2. Calculation of team piece rates based on data on standard labor intensity and tariff categories as the sum of the products of the standard time per unit of operation and the tariff rate for this operation.

Nn - Nf
Sf = - x 100,
Nn
where Ср is the percentage of reduction in standard time according to calculation;
Sf - actual percentage reduction in standard time; Нн - working time according to standards, man-hour;
Нр - working time according to calculation, man-hour;
Nf - actual time worked, man-hour.
The amount of the bonus for reducing standard time is determined by the formula:
P=ZooZ^,
100
where P is the amount of the bonus for reducing standard time, rub.; Zosn - salary according to the chord order, rub.;
Sf - actual percentage reduction in standard time; K is the percentage of the bonus from piecework earnings for each percentage reduction in standard time.
The piece-rate progressive wage system is designed to stimulate production in excess of the established plan. Its essence lies in the fact that the employee’s output within the established norm is paid at regular piece rates, and all output produced in excess of the norm is paid at increased piece rates.
When paying for all work according to the piece-rate progressive system, the formula is used:
3o = 3s+ ZsShchn-VDKr Mon
When paying for part of the work according to the piece-rate progressive system, the formula is:
Zo = Zs - 3pP(Pn ~ Bp)kP ° s P
where Zo is the employee’s total earnings according to the piecework-progressive system, rub.;

Zs - the employee’s piece-rate earnings at basic piece-rate rates for the entire monthly output, rub.;
Zpr - the employee’s piece-rate earnings, accrued at the basic piece-rate rates for work paid according to the progressive piece-rate system, rubles;
Mon - percentage of fulfillment of production standards;
BP - the initial base for accrual of progress, expressed as a percentage of fulfillment of production standards;
Kr is the coefficient of increase in the basic piece rate, taken on a progressive scale from the current payment regulations.
A simple time-based wage system can be hourly, daily or monthly. The amount of an employee's wages for hourly wages is determined as the product of the employee's hourly tariff rate and the actual time worked in hours; for daily wages - as the product of the daily tariff rate for the number of days (shifts) actually worked; for monthly wages, the employee is given a fixed monthly salary, which is paid independently from the number of working days in a given calendar month.
The time-based bonus system encourages employees to achieve high-quality work results. Salary is calculated using the formula:
„ „ Zp(P1 - P2 Ppl)
Zo = Zp + ,
100
where Zp is the employee’s time-based earnings at the tariff rate for the time worked, rub.;
P1 - percentage of bonus for fulfilling the plan, %;
P2 - percentage of bonus for each percentage of exceeding the plan, %;
Ppl - percentage of production plan exceeded, %.
The dynamics of average wages is an important indicator of the use of the wage fund. At the same time, the growth of labor productivity should outpace the growth of average wages, which creates the necessary conditions for the development of production. In this regard, the following are calculated:
Koper = JnT: Jc3,

Іззп = J330: Jsno.
where Koper is the coefficient of advance of the growth rate of labor productivity over the growth rate of average wages;
Jnr - labor productivity index;
Jc3 - average wage index;
Ізп - index of wage costs for the production of a unit of output;
Jsno and Jsno are wage costs for the production of a unit of output, respectively, in the reporting and base periods, which are defined as the ratio of the wage fund to the volume of output for a given period.
Organization of remuneration based on a non-tariff system
With a non-tariff wage system, an employee's wages represent his share in the wage fund and depend on his qualification level, labor contribution and time worked.
The qualification level is established based on the employee’s actual labor output and can be determined on the basis of:

• actual salary;
• tariff wage.

An employee’s salary is determined using the formula:
Zpi = x Ki,
ZKiBi
where Зпі is the salary of the i-th employee;
n - the total number of employees of this enterprise;
Ki - qualification coefficient of the i-th employee;
Ві - time worked by the i-th employee during the billing period;
Payroll - monthly wage fund of the enterprise.
Selecting compensation and incentive systems based on labor factors
Requirements of labor legislation, features of corporate personnel policy, the need to stimulate an increase in quantitative and qualitative performance indicators and product quality, compliance with production and labor discipline lead to the need to use compensation and incentive payments.
One of the most common methods of increasing the material incentives of employees is bonuses.
The main principles of bonuses are:

• the source of the bonus is part of the additionally obtained economic effect;
• The size of the bonus is determined based on the economic effect obtained.

• volume of work performed;
• product quality;
• product cost level;
• compliance with work deadlines;
• use of working time fund.

• for working in difficult and harmful working conditions;
• for labor intensity;
• for working on weekends and holidays;
• for working overtime;
• for night work;
• minors due to a reduction in their working hours;
• for combining professions (positions);
• for expanding the service area or increasing the volume of work performed;
• for performing the duties of a temporarily absent employee;
• for work under irregular working hours in cases where provided for by law;
• for transportation of dangerous goods;
• up to average earnings in cases provided for by law.

• for the traveling nature of the work;
• for increasing the technical level of production and product characteristics;
• for responsibility for the technical condition of equipment.

• payment or subsidies for food;
• payment of transportation costs;
• payment for sports clubs, swimming pools, etc.;
• payment for travel packages;
• payment for tickets to concerts, theaters, exhibitions, etc.;
• payment for the maintenance of the employee’s children in child care institutions;
• payment for education of employees' children;
• housing lending;
• payment of expenses of gardening associations;
• additional health insurance;
• life insurance;
• additional pension insurance and pension provision;
• financial assistance in case of illness, accident or death of an employee or his family members, etc.

1. What are the similarities and differences between the process of motivating and stimulating staff?
2. How do remuneration for work and wages relate to each other?
3. What are the main elements of organizing wages in an enterprise?
4. Analyze the basic conditions for organizing remuneration.
5. On what basis are the qualification characteristics of workers and jobs formed?
6. Under what conditions are uniform, progressive and decaying tariff scales applied?
7. What are the main indicators of the tariff schedule?
8. What are the main conditions for the use of piecework and time-based wage systems?
9. What is the relationship between wages and productivity?
10. How are bonus indicators and the company’s industry characteristics related?
11. Can additional payments and benefits exceed the basic salary and why?
12. Evaluate the advantages and disadvantages of wage systems with distributed business risk.
13. Analyze the disadvantages and advantages of establishing surcharges and surcharges in absolute and percentage terms in relation to the tariff rate.
14. List the main elements of compensation packages of large Russian and Western companies and their purpose.

Salaries of employees in real conditions exists in two forms of its organization: time-based and piecework. In the first case, the salary is formed in proportion to the standard time worked. This can be an hourly rate, a weekly rate, but most often in our conditions a monthly rate is established, which is usually called the monthly salary. When setting the monthly salary, the length of the working week and working day is specified.

With the piecework form of remuneration, the employee’s earnings are made dependent on the quantitative indicators of the work performed through the establishment of payment standards for each unit of output.

By the end of the 20th century, the time-based form of remuneration became relatively more widespread in the modern economy. The reason for this is the technical process, one of the features of which is the replacement of manual labor with machines. At the same time, the final result is often very difficult to determine based on specific workers servicing the machines, which, in principle, excludes the use of piecework in its pure form.

However, where it is possible to determine the results of individual workers, the piecework system works effectively. In practice, various combinations of the principles of both time-based and piece-rate forms of payment can also be used.

When forming salaries at specific enterprises based on these two forms, it is possible to use various systems wages taking into account the economic characteristics of a particular production. There are a lot of such systems. There are, however, several most general principles for the formation of one or another wage system. The following fundamental approaches are identified, which with a certain degree of convention can be defined as theoretical concepts of remuneration systems:

1. Taylorism.

2. System of analytical evaluation of work.

3. Profit sharing system.

4. Fordism.

The Taylorism system is named after the American engineer Taylor, a famous specialist in the scientific organization of labor. In this system, the basis for setting the salary is the condition of meeting fairly strict production standards assigned to the employee for the working day. If the norm is met, a fairly high salary is paid, but if the norm is not met, significant penalties are applied. Accordingly, exceeding the standards is encouraged with bonuses. The system encourages workers to work with maximum efficiency, often by increasing the intensity of work to the detriment of health.

The analytical work evaluation system takes into account several different factors that influence labor productivity (including factors such as skill level, participation in rationalization work, labor discipline). Each factor is assessed by a certain amount of credit points, and the amount of points scored affects the salary level.

Profit sharing systems are used by entrepreneurs in industries where the final results depend on the efficient work of teams of teams, workshops, and sections. Workers are promised bonus payments from the enterprise's profits if the planned profit is exceeded due to strict adherence to technology, the absence of losses and defects in the production process, and saving resources.

The Fordism system (on behalf of the famous entrepreneur Ford) is used in the formation of wages in assembly line production. The final result here is directly related to the speed of the conveyor. Wage rates increase if workers agree to work under conditions of some increase in assembly line speed (due to increased labor intensity).

When assessing the level and dynamics of wages, it is necessary to distinguish between nominal and real wages. The nominal amount of wages in dynamics can change quite significantly due to inflation, changes in the price scale and some other factors. Therefore, it is imperative to take into account the real amount of goods that can be purchased with the amount of wages. Real wages are determined by comparing the prices of a standard set of goods in the base and current periods and are always expressed in relative terms. For example, consider data on nominal and real wages in Russia over the past 20 years.

Table 7.1

The data presented show that in the process of transition to a market economy, on average across the country, wages of employees in real terms decreased by more than 2 times compared to 1985, in the 90s of the 20th century. Despite the positive dynamics of real wage growth after 2000, the pre-reform level was reached only after 17 years. Note, however, that here are official statistics, which do not take into account part of the actual salary received by employees of some enterprises (salaries in envelopes, not reflected in the reporting).

Comparing the level of wages in Russia with wages of employees in other countries also does not inspire much optimism. In developed countries, for example, the hourly wage rate for a qualified worker is at least $15/hour, while the same figure in Russia is $1/hour. In our usual monthly terms, the average salary in England, for example, was in 2005. more than $3,000, while in Russia – $200.

The main factor that determines possible level wages in any country is the level of productivity of social labor. According to this indicator, Russia lags behind developed countries by about 6-7 times (but not 15 times, as in wages). According to many economists, the noted disproportion between wages and the level of labor productivity has a negative impact on the pace of economic development in Russia.