Organization of remuneration at the enterprise and its effectiveness. Organization of labor and wages Organization of labor and wages at the enterprise
The problem of organizing and remunerating labor is one of the key ones in the economy. Both the increase in production efficiency and the growth of people’s well-being and a favorable socio-psychological climate in society largely depend on its successful solution.
One of the basic principles of labor organization and wages V modern economy is the principle of the employee’s material interest in the results of his work.
The main economic indicators of its activities and its stable financial position depend on an effective system of material incentives for the labor of the enterprise’s personnel.
New systems of labor organization and wages should provide employees with material incentives. These incentives can be used most effectively with strict individualization of the wages of each employee, i.e. when introducing a tariff-free, flexible remuneration model, in which a worker’s earnings are directly dependent on the demand for the products he produces and the information services he performs, on the quality and competitiveness of labor products and, of course, on financial situation the society in which he works. It is also necessary to take into account that the formation and amount of profit depend on the chosen remuneration system.
In Kazakhstan, the wage system adopted during the administrative-command economic system is largely widespread. However, new market relations are increasingly penetrating social life, and with them must come new approach to the concept of wages, remuneration for work, material incentives for highly productive labor. Therefore, the chosen topic is currently one of the most relevant.
Labor organization or organizational relations is the form in which economic results are realized labor activity. Therefore, labor organization is considered as component labor economics.
In a market economy, the importance of various factors that affect production efficiency increases, since due to reviving competition, performance becomes a decisive prerequisite for the existence and development of enterprises.
Among the efficiency factors, a significant place is occupied by the organization of labor, which is understood, on the one hand, as a system of production relationships of workers with the means of production and each other, forming a certain order of the labor process, which consists of the division of labor and its cooperation between workers, the organization of workplaces and the organization their maintenance, rational techniques and methods of work, reasonable labor standards, remuneration and material incentives, planning and accounting of labor and which is ensured by the selection, training, retraining and advanced training of personnel, the creation of safe and healthy working conditions, as well as the development of labor discipline.
Labor organization in an enterprise is, on the other hand, actions to establish, streamline or change the order of the labor process and the associated production interactions of workers with the means of production and with each other.
Labor organization or organizational relations is the form in which the economic results of labor activity are realized
Exist various shapes labor organization, which refers to its varieties depending on how planning, accounting, remuneration, its division and cooperation, team management and others are decided. Based on the methods of establishing planned targets and recording the work performed, one can distinguish between an individual form of labor organization and a collective one. The collective form of labor organization, according to the method of division and cooperation, is divided into teams with complete division of labor, with partial interchangeability and with complete interchangeability. The form of labor organization also depends on the form of payment. The following forms of remuneration and distribution of earnings are distinguished: individual, collective according to a tariff, collective using various coefficients for the distribution of collective earnings (KTU - labor participation coefficient, KKT - labor quality coefficient, etc.). According to the methods of interaction with higher-level organizations, there may be the following forms of labor organization: direct subordination, contract agreement, lease agreement, contract. According to the methods of managing a team, they are distinguished: complete self-government, partial self-government, without self-government. Based on the size of work collectives and their place in the management hierarchy at an enterprise, collective forms of labor organization can be: link, brigade, district, shop, etc. All specified forms labor organizations and their varieties can be combined in various combinations, for example, a brigade form of labor organization with complete interchangeability, brigade contracting, renting an enterprise, etc.
There is still no unity and identical approaches in determining its essence and content. In economic literature recent years, in lectures, reports, speeches and speeches of modern scientists, politicians, and practitioners, four are more often highlighted possible options definition of the essence of wages:
Wages are the cost of labor;
Wages are costs work force;
Wages are the price of labor;
Wages are the price of labor power.
According to Labor Code, wages - remuneration for labor, which the employer is obliged to pay the employee for the work performed, depending on its complexity, quantity, quality, working conditions and qualifications of the employee, taking into account the time actually worked, as well as for the periods included in work time.
The income of an employee of an enterprise can consist of wages included in production costs, cash payments for labor and social benefits, incentives from profits, as well as dividends paid on shares and contributions of members of the workforce to the property of the enterprise, the cost of products in kind and other income
The organization of wages is based on collective agreements, concluded, as a rule, for 1-3 years between the employer and the employee of the enterprise represented by trade unions. They regulate the following issues: forms, systems and amounts of remuneration, remuneration, benefits, compensation, additional payments, the mechanism for changing wages in accordance with rising prices, the level of inflation, fulfillment of collective agreement indicators, employment, retraining, conditions for the release of workers, economic security and health protection, employee benefits, etc.
Forms and systems of remuneration . The procedure for calculating wages for employees of all categories is regulated by various forms and wage systems. Forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this purpose, various indicators are used that reflect the results of labor and the actual time worked. In other words, the form of remuneration establishes how labor is evaluated when it is paid: for specific products, for time spent, or for individual or collective performance results. The structure of wages depends on how the form of labor is used at the enterprise: whether it predominates conditionally - a constant part (tariff, salary) or a variable part (piecework earnings, bonus). Accordingly, the influence of material incentives on the performance indicators of an individual employee or a team of a team, site, or workshop will also be different.
In the practice of organizing wages, two forms are most widely used - piecework and time-based. They are based on the tariff system, but on different approaches to determining the rate of labor costs.
Piecework is a form of remuneration in which the amount of a worker’s earnings depends on the quantity of products produced or the volume of work performed of a certain quality.
Time-based is a form of remuneration in which the amount of an employee’s earnings depends on his tariff rate, the amount of time worked, the standardization of the task and the quality of work.
Enterprises independently choose the forms and systems of organizing wages that are acceptable to them. In this case, it is necessary to comply with a number of conditions that determine the feasibility of their use.
Piecework and time-based forms of remuneration have their own varieties, which are commonly called systems.
In wage organizations at enterprises, the following piecework payment systems are used:
Direct piecework (individual or team);
Piecework-bonus (individual or team);
Indirect and indirect piecework-bonus (individual or team);
Chord-piecework and chord-bonus (individual or team);
Piece-progressive (individual or team).
To organize labor and wage accounting, for reporting and monitoring the wage fund, it is recommended to divide employees of pharmaceutical trading enterprises into categories:
· executives(director, general director, warehouse manager, department head or department head, Chief Accountant, Chief Engineer and etc.);
· specialists, including:
without pharmaceutical education (accountant, economist, administrator, legal adviser, programmer, managers, etc.);
with higher and secondary pharmaceutical education (pharmacists and pharmacists, managers with special education);
· support staff(nurses-washers, packers, loaders, etc.).
When distributing employees of an organization into personnel categories (when filling out labor reporting forms), one should be guided by the classifier of worker professions, employee positions and tariff categories RK. In addition, employees of an organization can be divided by length of service and qualifications.
The primary documents for recording the number of employees and their movement are unified forms of primary accounting documentation for labor accounting: staffing schedule, order (instruction) on hiring workers, order (instruction) on termination of the employment agreement (contract) with the employee, vacation schedule and etc.
For registration organizational structure, staffing and staffing levels of the organization, the unified form No. T-3 is used "Staffing schedule". The staffing table contains a list structural divisions, positions, information on the number of staff units, official salaries, allowances and monthly payroll. It is approved by order (instruction) of the head of the organization or a person authorized by him.
For all employees hired for permanent or temporary work under an employment contract, fill out "Employee personal card"(Form T-2). A personal card is created in one copy and stored in a separate file cabinet. Entries in the personal card are made on the basis of documents submitted by the employee (passport or other identification document; documents on education, receipt qualification categories; employment history; insurance certificate of state pension insurance, etc.). For persons entering work for the first time, a work book and an insurance certificate of state pension insurance are issued by the employer.
On executives and specialists and financially responsible persons are additionally being carried out personal sheet for personnel records or a personal file is being formed.
To correctly calculate wages, it is necessary to constantly keep records of the use of working hours in “Working Time Usage Sheet”(Form No. T-13). The timesheet is drawn up in 1 copy by the timekeeper or a person authorized to do so.
The report card is filled out for all employees hired for permanent or temporary work for a period of one day or more from the date of enrollment, except for those hired under contract agreements.
All taken into account time is divided into three types:
· paid time worked (temporary work, business trips, supervision of student practice, etc.).
Maximum working hours for various categories employees are established by law;
· unworked paid time (preferential hours for teenagers, advanced training, educational and regular vacations, etc.);
· unworked (working and non-working) unpaid time (administrative leave, weekends and holidays, tardiness, absenteeism, etc.).
The timesheet is filled out daily by noting the amount of time worked, absences, sick days, business trips, etc. Marks in the report card must be made only on the basis of properly executed documents (certificates of incapacity for work, certificates of performance of government duties, business trip orders, etc.). For ease of filling out, the title page of the report card contains symbols hours worked and not worked, days of business travel, illness, etc.
Based on the information contained in the “Work Time Usage Sheet”, the accounting department pays wages to employees.
Remuneration (salary)- remuneration established for the employee for performing work duties.
The remuneration of each employee is determined by the employer depending on the quantity and quality of work performed and is not limited to a maximum limit.
Distinguish two types of wages:
· basic salary includes payments for the time actually worked, additional payments due to deviation from normal working conditions, overtime work, work at night and in holidays, awards, etc.;
· additional salary made up of payments for unworked time, but their accrual is provided for by law, for example, payment for vacations, performance of state and public duties, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay upon dismissal, etc.
The organization of remuneration at an enterprise is determined by three elements:
· tariff or non-tariff systems;
· labor standardization (time standard, service standard, headcount standard, etc.);
· forms of remuneration.
There are two forms of remuneration:
· time-based– earnings depend on the amount of time worked, taking into account the employee’s qualifications and working conditions;
· piecework– earnings depend on the quantity of products produced, taking into account its quality, complexity and working conditions.
Varieties of these forms of remuneration are wage systems.
For the piecework form of remuneration, the systems are the following:
· direct piecework– payment for each unit is made at the same rate;
· piecework-bonus– in addition to payment for each unit, a bonus is provided at the same rate for achieving specific performance indicators;
· piecework-progressive– payment for a unit of production in excess of established standards is made at higher rates.
For the time-based form of remuneration, the systems are:
· simple time-based– wages depend only on the amount of time worked;
· time-bonus– employees are paid not only for the time worked, but also bonuses.
Both piecework and time-based wages can be carried out individually and collectively, when the work process requires a combination of professions and interchangeability of performers (team organization of work). In pharmaceutical trade organizations Most often, a time-based bonus payment system is used, i.e. wages are paid based on official salary and the amount of time worked, as well as additional remuneration above the basic salary for achieving certain performance indicators (sales volume, quality of service, etc.).
LITERATURE
Main:
2. Bagirova V.L. Management and economics of pharmacy. – Moscow: Medicine, 2004. – P. 423-431.
Additional:
1. Krikov V.P., Prokopishin V.I. Organization and economics of pharmacy. – Moscow: Medicine, 1999. – P. 307-313.
CHECK QUESTIONS (FEEDBACK)
1. Government regulation labor relations.
2. Legislative acts regulating labor relations.
3. Organization of labor and wages.
4. Classification of pharmaceutical personnel.
5. Personnel records documents.
6. Types of wages.
7. Forms (systems) of remuneration.
Questions:
1. Personnel composition enterprises.
2. Qualitative and quantitative characteristics of the enterprise personnel.
3. Staff turnover. Personnel turnover indicators.
4. Rationing of labor resources at the enterprise.
5. Labor productivity, labor productivity indicators.
6. Factors and reserves for growth of labor productivity.
7. Characteristics of working time balance.
8. Principles and mechanism of organizing wages at the enterprise.
9. The concept of labor motivation. Forms of motivation.
10. Tariff system remuneration, its essence, composition and content.
11. System of time-based and piecework wages, scope, advantages and disadvantages.
Lecture:
Frames or labor resources enterprises- this is a collection of employees of various professionally qualified groups employed at the enterprise and included in its payroll.
The payroll of an enterprise includes all payroll employees hired for work related to both its main and non-core activities.
Labor resources- these are the main resources of any enterprise from quality and effective use which largely depends on the results of the enterprise’s activities and its competitiveness.
Labor resources set in motion the material elements of the enterprise creating a product, value and profit.
Personnel composition and its changes are reflected in absolute and relative indicators:
· Headcount
· Turnout number
Average number of employees
· Work experience
· Population growth rate
· Average level of workers
· Staff turnover
· Capital-labor ratio
· Share of employees.
The combination of all these indicators gives an idea of the quantitative and qualitative state of the enterprise’s personnel.
The quantitative characteristics of labor resources determine the following indicators:
1. Headcount– this is the number of workers on the payroll as of a certain date, taking into account the employees hired and retired for that day.
2. Turnout number– this is the number of payroll employees who showed up for work.
3. Average headcount– is determined by summing the number of employees on the payroll for each calendar day of the month, including holidays and weekends, and dividing the resulting amount by the number of calendar days.
Qualitative characteristics determined by the degree of professionalism and qualifications of its employees to achieve the goals of the enterprise and the implementation of work by them.
The personnel or labor resources of an enterprise have a certain structure.
Personnel structure– composition and quantitative ratio of individual categories and groups of employees of the enterprise.
Depending on the functions performed, employees are divided into several groups:
1. Non-industrial personnel– trade workers and Catering, housing, medical and health institutions, educational institutions and courses, as well as preschool education and cultural institutions on the balance sheet of the enterprise..
2. Industrial and production personnel– these are employees engaged in the main production activities of the enterprise.
In addition, industrial production personnel can be divided into:
Main workers are payroll workers engaged in primary production activities.
Auxiliary workers are employees serving the main production activities of the enterprise (adjusters, electricians, drivers).
Managers - persons authorized to take management decisions and organize their implementation.
Specialists – workers engaged in engineering, technical, economic, accounting, legal and other similar activities.
Employees – workers who prepare and process documentation, accounting and control, housekeeping and office work (agents, cashiers).
Depending on the nature of work activity, the company’s personnel are divided into professions, specialties and skill levels.
Profession– implies a type of work activity that requires certain theoretical knowledge and practical skills.
Speciality– type of activity within the profession that has specific features and requires additional special knowledge and skills from employees.
Qualification– characterizes the degree of workers’ mastery of a particular profession or specialty and is reflected in qualification (tariff) categories and categories.
The personnel of an enterprise in terms of number and level of qualifications is not a constant; it changes all the time: some workers are fired, others are hired. As a result, the concept of staff turnover arises.
Staff turnover– is understood as the ratio, expressed as a percentage, of the number of people dismissed by at will for absenteeism and other violations of labor discipline of employees for a certain period of time according to their average number for the same period.
Various indicators are used to analyze changes in the number and composition of personnel
Staff turnover rates
1. Frame acceptance rate ( Kp.k) is determined by the ratio of the number of employees hired for a given period to the average number of employees for the same period:
Where Rp– number of employees hired for a given period, people;
R– average number of employees for the same period, people.
2. Frame stability coefficient ( Ks.k) is recommended to be used when assessing the level of organization of production management both at the enterprise as a whole and in individual divisions:
Where Ruve– the number of employees who left the enterprise at their own request and due to violation of labor discipline during the reporting period, people;
R– average number of employees at this enterprise in the period preceding the reporting period, people;
Rp– number of newly hired employees during the reporting period, people.
3. Staff turnover rate ( Kt.k) is determined by the ratio of the number of employees of an enterprise (workshop, site) who left or were dismissed for a given period, to average number personnel for the same period:
Where Ruve– number of employees who left or were dismissed during a given period, people.
Quite often, layoffs at an enterprise are inevitable, and in some cases desirable, (for example, when sent to study), so the formula takes the following form:
Where Kchmk– net staff turnover rate (%);
WELL– inevitable layoffs, people.
The level of staff turnover is influenced by many factors, however, the main ones are:
Type of activity of the enterprise;
Gender and age of workers;
General state of the market, etc.
Organization and remuneration of labor is an important area of activity of the enterprise. Existence itself production activities impossible without employees actively participating in production process using tools to influence objects of labor in order to create goods. In turn, workers expect material rewards for their work, that is, the calculation and payment of wages to them.
Wage - this is wages employees. Under wages refers to what the employer pays to the employee for a certain quantity and quality of work. Wage rate (Wа) - the price paid for the use of a unit of labor for a certain time or for the volume of work performed. The amount of wages is determined by a number of factors (Fig. 13).
Rice. 13. Factors determining the amount of wages
For an employee, the main circumstance influencing the amount of wages is the need to support themselves and family members, pay for training and medical expenses, etc. For an enterprise, labor costs are part of production costs. The size of wages is influenced by the economic situation - during a crisis, wages fall, and during a recovery they rise. Unfavorable working conditions, harmful and dangerous production conditions are often compensated for by increased pay.
Distinguish main And additional wages. Basic wages are usually understood as payments for time worked, additional payments due to deviations from normal working conditions, payment for downtime, bonuses, etc. Additional wages include payments for time not worked, provided for by labor legislation and collective agreements.
There are two main forms of wages: time-based And piecework. With time-based wages, the employee receives compensation for the time worked. Wп = Wa∙t (where t is time worked, and Wa - price of one hour of working time). Time wages are used in cases where the pace and working conditions are set technological process, do not depend on the employee (the work of an engineer, a fitter, an operator, a conveyor worker, etc.). With time-based wages, the employee is interested in working more hours.
With piecework wages, the employee receives for the amount of work completed. Wп = Wa Q (Where Q - the amount of work completed during a certain time, and Wa - prices per unit of production). Piece wages are applicable where the volume of production is easy to determine (the wages of a seamstress, painter, harvester, mason, etc.). The use of piecework wages stimulates an increase in the volume of work performed.
The feasibility of using a piecework or time-based wage system depends on many factors that have developed in the enterprise.
The time wage system can be applied even in the production process, in the main production. It is most beneficial to use it if:
- - the enterprise operates production and conveyor lines with a strictly specified rhythm;
- - the functions of the worker are reduced to observation and control of equipment and the progress of the technological process;
- - the costs of determining the planned and accounting for the quantity of products produced are relatively high:
- - the quantitative result of labor cannot be measured and is not decisive;
- - the quality of labor is more important than its quantity;
- - the work is dangerous;
- - the work is heterogeneous in nature and irregular in load;
- - at the moment, increasing the output of products (works, services) at a particular workplace is inappropriate for the enterprise;
- - an increase in product output may lead to defects or a decrease in its quality.
The piecework wage system at an enterprise is most appropriate to use in the following cases:
- - there are significant orders for manufactured products, and the number of workers is limited;
- - a structural unit is a “bottleneck”, i.e. it hinders the production of products in other technologically interconnected units;
- - the use of this system will not negatively affect the quality of products;
- - there is an urgent need to increase production output for the enterprise as a whole.
Rice. 14. Forms and systems of wages
In addition to forms, there are wage systems that increase the employee’s interest in the results of work. The most common are bonus salary systems (Fig. 14).
Piece-bonus - This is a wage system where the worker receives not only piecework earnings, but also a bonus. The bonus is usually set for achieving certain indicators: early fulfillment of the production plan, targets for product quality, and savings material resources etc.
At piece-progressive system remuneration rates for overfulfillment of tasks are higher than for regular piecework wages. This encourages exceeding the plan.
Example 11. A generalist turner is tasked with turning out the parts. The production order is 200 parts. Price for 1 product - 80 rub. If the plan is fulfilled from 100 to 130%, the price for overfulfillment will be 90 rubles. If the plan is exceeded by 130 to 150%, the price for overfulfillment will be 100 rubles. 275 products were produced. The salary will be: 200∙80 + 60∙90 +15∙100 = 22900 rub.
Chord salary is used in cases where a certain, specified amount of work is paid. If it is desirable to complete this work ahead of schedule, a lump sum bonus payment system can be used. The chord system is most often used in construction. In table 23 shows an example of a task for tiling floors with ceramic tiles. In this case, a lump sum wage system can be used (30,000 rubles for the entire scope of work). This amount will be distributed within the team according to the labor participation rate (LCR). For example, an auxiliary worker has a KTU of 19%, tilers - tilers - 27% each. For the work performed, an auxiliary worker will receive 5,700 rubles, and three tilers will receive 8,100 rubles each. The flooring is planned to be completed in 8 shifts. It is possible to apply a bonus for work completed ahead of schedule.
Time-based bonus - this is such remuneration when the worker receives not only earnings for the amount of time worked, but also a certain percentage of the bonus to this earnings.
The Constitution of the Russian Federation guarantees remuneration for work without any discrimination and not lower than the minimum wage established by federal law. The minimum wage determines the lowest wage limit for unskilled workers when performing simple work under normal working conditions. From January 1, 2014 minimum size salary is 5554 rubles.
In the Russian Federation, employees are provided with additional payments and allowances based on legislative acts. Additional payments and allowances depend on the nature and conditions of work, the characteristics of the functions performed. A significant number of additional payments and allowances are used, differentiated by industry, region, and profession. Additional payments and allowances are additional payments to employees that are accrued to them in addition to wages and are included in the remuneration system.
Bonuses, as a rule, mean incentive payments that are awarded for specific merits or characteristics of an employee. The purpose of such bonuses is to reward employees for high professional quality, make them want to improve further. They are designed to reduce staff turnover in jobs with special conditions labor.
A surcharge is usually a payment compensatory nature. It is awarded for increased intensity of work or work in conditions deviating from normal ones.
Additional payments and allowances can be classified as follows:
- 1. Regional allowances, associated with working and living in areas with unfavorable conditions. These are territories near dangerous objects with unfavorable natural and climatic conditions, significantly removed from the central regions of the Russian Federation. The calculation of wages and social benefits in regions with unfavorable living conditions is carried out with an increasing factor (from 1.1 to 3). For example, the regional coefficient (regional premium) for the city of Tomsk is provided in the amount of 1.3. For the city of Seversk Tomsk region this premium is equal to 1.45 due to the location of this territory near a dangerous facility - the Siberian Chemical Plant. The increasing coefficient also applies to other allowances and additional payments, social benefits (pensions, unemployment benefits, scholarships, etc.). When calculating wages, an enterprise, regardless of its organizational and legal form, must necessarily apply a regional allowance, the so-called regional coefficient.
- 2. Compensating surcharges and allowances used when deviating from normal working conditions. These are additional payments for work at night and on holidays; additional payments for the traveling nature of work; for harmful production conditions; for danger to life and health, etc. The list of compensating additional payments and allowances, the procedure for their use is regulated by industry instructions and other legislative acts.
- 3. Incentive additional payments and allowances are used to stimulate and evaluate the quantity and quality of work that differs from usual. This includes additional payments and allowances for overtime work; for combining professions; for an increased service area. Additional payments are made to foremen who are not exempt from performing production functions. As for bonuses that stimulate growth in the quality of work and professionalism, these include additional payments for class, category, and professional skill.
In the Russian Federation, there is a significant differentiation of wages by industry and type of activity (Table 25).
Table 25
Average monthly accrued wages of employees of organizations by type economic activity in 2012 (b.)
To organize labor and wage accounting, for reporting and monitoring the wage fund, it is recommended to divide employees of pharmaceutical trading enterprises into categories:
· executives(director, general director, warehouse manager, department head or department head, chief accountant, chief engineer, etc.);
· specialists. including:
without pharmaceutical education (accountant, economist, administrator, legal adviser, programmer, managers, etc.);
with higher and secondary pharmaceutical education (pharmacists and pharmacists, managers with special education);
· support staff(nurses-washers, packers, loaders, etc.).
When distributing employees of an organization into personnel categories (when filling out labor reporting forms), one should be guided by the classifier of worker professions, employee positions and tariff categories of the Republic of Kazakhstan. In addition, employees of an organization can be divided by length of service and qualifications.
The primary documents for recording the number of employees and their movement are unified forms of primary accounting documentation for labor accounting: staffing schedule, order (instruction) on hiring workers, order (instruction) on termination of the employment agreement (contract) with the employee, vacation schedule and etc.
To formalize the organizational structure, staffing and staffing levels of the organization, a unified form No. T-3 is used "Staffing schedule". The staffing table contains a list of structural units, positions, information on the number of staff units, official salaries, allowances and monthly payroll. It is approved by order (instruction) of the head of the organization or a person authorized by him.
For all employees hired for permanent or temporary work under an employment contract, fill out "Employee personal card"(Form T-2). A personal card is created in one copy and stored in a separate file cabinet. Entries in the personal card are made on the basis of documents submitted by the employee (passport or other identification document; documents on education, receipt of qualification categories; work book; insurance certificate of state pension insurance, etc.). For persons entering work for the first time, a work book and an insurance certificate of state pension insurance are issued by the employer.
Managers and specialists, financially responsible persons are additionally subject to personal sheet for personnel records or a personal file is being formed .
To correctly calculate wages, it is necessary to constantly keep records of the use of working hours in “Working Time Usage Sheet”(Form No. T-13). The timesheet is drawn up in 1 copy by the timekeeper or a person authorized to do so.
The report card is filled out for all employees hired for permanent or temporary work for a period of one day or more from the date of enrollment, except for those hired under contract agreements.
All taken into account time is divided into three types:
· paid time worked (part-time work, business trips, supervision of student internships, etc.).
Maximum working hours for various categories of workers are established by law;
· unworked paid time (preferential hours for teenagers, advanced training, educational and regular vacations, etc.);
· unworked (working and non-working) unpaid time (administrative leave, weekends and holidays, tardiness, absenteeism, etc.).
The timesheet is filled out daily by noting the amount of time worked, absences, sick days, business trips, etc. Marks in the report card must be made only on the basis of properly executed documents (certificates of incapacity for work, certificates of performance of government duties, business trip orders, etc.). For ease of filling out, the title page of the report card contains symbols of hours worked and not worked, days of business trips, illness, etc.
Based on the information contained in the “Work Time Usage Sheet”, the accounting department pays wages to employees.
Remuneration (salary)- remuneration established for the employee for performing work duties.
The remuneration of each employee is determined by the employer depending on the quantity and quality of work performed and is not limited to a maximum limit.
Distinguish two types of wages :
· basic salary includes payments for the time actually worked, additional payments due to deviations from normal working conditions, overtime work, work at night and on holidays, bonuses, etc.;
· additional salary made up of payments for unworked time, but their accrual is provided for by law. for example, payment for vacations, performance of state and public duties, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay upon dismissal, etc.
The organization of remuneration at an enterprise is determined by three elements:
· tariff or non-tariff systems;
· labor standardization (time standard, service standard, headcount standard, etc.);
· forms of remuneration.
There are two forms of remuneration:
· time-based– earnings depend on the amount of time worked, taking into account the employee’s qualifications and working conditions;
· piecework– earnings depend on the quantity of products produced, taking into account its quality, complexity and working conditions.
Varieties of these forms of remuneration are wage systems .
For the piecework form of remuneration, the systems are the following:
· direct piecework– payment for each unit is made at the same rate;
· piecework-bonus– in addition to payment for each unit, a bonus is provided at the same rate for achieving specific performance indicators;
· piecework-progressive– payment for a unit of production in excess of established standards is made at higher rates.
For the time-based form of remuneration, the systems are:
· simple time-based– wages depend only on the amount of time worked;
· time-bonus– employees are paid not only for the time worked, but also bonuses.
Both piecework and time-based wages can be carried out individually and collectively, when the work process requires a combination of professions and interchangeability of performers (team organization of work). In pharmaceutical trade organizations, a time-based bonus payment system is most often used, i.e. wages are paid based on the official salary and the amount of time worked, as well as additional remuneration above the basic salary for achieving certain performance indicators (sales volume, quality of service, etc.).
2. Bagirova V.L. Management and economics of pharmacy. – Moscow: Medicine, 2004. – P. 423-431.
1. Krikov V.P. Prokopishin V.I. Organization and economics of pharmacy. – Moscow: Medicine, 1999. – P. 307-313.
CHECK QUESTIONS (FEEDBACK)
1. State regulation of labor relations.
2. Legislative acts regulating labor relations.
3. Organization of labor and wages.
4. Classification of pharmaceutical personnel.
5. Personnel records documents.
6. Types of wages.
7. Forms (systems) of remuneration.
2.2 Forms and systems of remuneration
The Constitution of the Russian Federation guarantees remuneration for work without any discrimination and not lower than established Federal Law minimum wage (minimum wage), and the enterprise provides the minimum wage guaranteed by law 9.
The monthly wage of an employee who has fully worked the standard working hours determined for this period and fulfilled his job duties cannot be lower than the minimum monthly wage (Article 133 of the Labor Code of the Russian Federation).
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The minimum wage determines the lowest limit of remuneration for unskilled workers when performing simple work under normal working conditions.
The main forms of remuneration are time-based and piece-rate. Each of them has varieties called remuneration systems. Forms and systems of remuneration are shown in Fig. 3.
Rice. 3. Forms and systems of remuneration
Time-based is a form of remuneration in which wages depend on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions 10.
There are simple time-based and time-based bonus payment systems:
simple time-based – payment is made in accordance with the tariff rate or salary for the time actually worked, regardless of the amount of work performed;
time-based bonus - in addition to payment in accordance with the time worked and the tariff rate, a bonus is established for ensuring certain quantitative and qualitative indicators.
Piecework is a form of wages in which earnings depend on the number of units produced, taking into account their quality, complexity and working conditions.
With piecework wages, prices are determined based on established grades of work, tariff rates (salaries) and production standards (time standards).
The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate 11.
Piece-bonus wages provide for bonuses for exceeding production standards and specific indicators of their production activities (absence of defects, complaints, etc.). When calculating wages in accordance with the bonus system adopted at the enterprise, all bonuses provided for in the Regulations on bonuses will be integral part the employee's actual earnings. The bonus amount is usually set as a percentage of salary.
Piece-progressive wage system. In accordance with this system, the work of a worker within a certain amount of output (called the base) is paid at the initial single rate, and products produced in excess of this base are paid at progressively increasing rates, but not above the double piece rate.
The most important element of this system is the rate scale, which indicates the degree of increase in piece rates depending on the level of excess of the base.
The indirect piece-rate wage system is used in cases where it is necessary to make the wages of service workers (mechanics, repairmen, etc.) directly dependent on the results of the labor of the workers they serve.
The chord system is a system in which the amount of remuneration is set not for each operation separately, but for the entire complex of work as a whole, subject to its completion within the specified deadlines. The amount of lump sum wages is determined on the basis of the current standards of time, production and prices, and in their absence - based on the standards and prices for similar work.
The collective agreement may establish tariff-free wages. The non-tariff (distribution) option is the opposite of the tariff option for organizing remuneration.
The non-tariff wage system makes the employee’s earnings completely dependent on the final results of the team’s work and represents his share in the wage fund earned by the entire team. There are two options for a non-tariff wage system.
The first option is based on the use of two coefficients - the qualification level coefficient and the labor participation coefficient.
The second version of the tariff-free system uses one aggregate distribution factor instead of two. When calculating it, both factors of the employee’s qualification level and factors of the effectiveness of his work and attitude to work are taken into account.
The use of a tariff-free system is advisable only in cases where there is a real opportunity to take into account the contribution of each employee in the overall results of labor. In addition to tariff and non-tariff systems, new forms include: mixed systems, and among them - first of all, a commission form of remuneration and the so-called dealer mechanism. These systems are called mixed because they have characteristics of both tariff and non-tariff forms of remuneration.
The commission form involves payment for the employee’s actions in concluding a transaction (agreement) on behalf of the enterprise as a commission percentage of the total size of this transaction 12. This method is used, for example, for employees of sales departments, foreign economic service, advertising agents and so on.
The dealer mechanism provides for the employee to purchase part of the enterprise’s products at his own expense with its subsequent sale. on our own.
Dealer is a person or firm that acts as an intermediary in trade transactions for the purchase and sale of goods, securities and currency.
By agreement between the enterprise and the employee, the goods can be received without advance payment, and payment is made after the products are sold at a predetermined price.
Upon conclusion employment contract remuneration is an essential condition, therefore rates, coefficients, and percentages established on wages must be stipulated in the employment agreement 13 .
Bonuses should be understood as payment to employees of amounts of money in excess of their basic earnings for the purpose of incentives achieved successes, fulfilling obligations and stimulating their further increase.
2.3 Additional payments and allowances
Additional payments are compensatory payments related to work hours and working conditions. A salary supplement is paid to employees above the tariff rate (salary), taking into account the intensity and working conditions.
A wage supplement is cash payment in excess of wages, which aims to encourage workers to improve their skills, professional excellence, as well as long-term execution labor responsibilities in a certain area or in a certain field of activity (unfavorable climatic conditions, hazardous production, etc.) 14.
Table 2 - Additional payments and wage supplements
Groups of surcharges and allowances
for class rank, diplomatic rank;
for knowledge of a foreign language
3. Analysis of labor organization and wages at JSC Nadezhda
3.1 a brief description of enterprises
JSC "Nadezhda" is located in the city of Novosibirsk at the address: st. Krasny Prospekt, building 6. Organizational and legal form - open Joint-Stock Company. Form of ownership: private. The purpose of society: making profit. Society has civil rights and bears the responsibilities necessary to carry out any activities not prohibited by law. Society is legal entity and has the right to own separate property reflected on its independent balance sheet, including property transferred to it by shareholders as payment for shares. The company is liable for its obligations with all its property.
Management bodies of the company: — general meeting shareholders, - board of directors, - CEO, - board, - liquidation commission. The body for control over financial, economic and legal activities of the company is the audit commission.
The accounting policy of JSC Nadezhdy provides: accounting at the enterprise is carried out by the accounting department under the leadership of the chief accountant. In its activities, the accounting department is guided by the “Regulations on maintaining accounting And financial statements in the Russian Federation", a working chart of accounts and other regulatory documents.
The main activity of the enterprise is sewing clothes for the population. Throughout its existence, the factory has produced and continues to produce high-quality, inexpensive clothing.
Today, the company operates stably; the market segment is represented by the city of Novosibirsk and the Novosibirsk region. The company's activities contribute to market expansion.
2. Organization of labor and wages
The average number of workers for the reporting year was 450 people. During the year, 30 people were hired, 17 people were fired, including 5 people for violating labor discipline, and 9 people at their own request. Determine turnover and turnover rates.
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H av =450 people
H uv = 17 people, incl. Ch uvnar =5 people, Ch uv.sob =9 people
The overall turnover ratio is determined by the ratio of the sum of those hired and fired to the average number of workers or employees.
2) Staff turnover is characterized by the number of workers who quit of their own free will or were dismissed for absenteeism and other violations of labor discipline. The ratio of this quantity to the average number allows us to determine its relative level. K t =(5+9)/450*100%=3.1%
The base number of employees is 1200 people. In the planned year, it is planned to increase the volume of output by 4% with an increase in labor productivity by 6%. Determine the planned number of employees.
H b =1200 people
We use the planning methodology “from the achieved level”. In accordance with this approach, the number of workers in the planning period (N pl) is calculated as follows:
The plant employs 2,860 workers; The annual working time of one person is 1860 hours. In the planned year, it is planned to save 400,000 man-hours. Determine the planned increase in labor productivity at the plant, expressed in labor savings (in absolute and percentage units)
H b =2860 people
2860*1860= 5319600 man-hours present
5319600-400000= 4919600 man-hours planned
Planned growth in labor productivity:
On production site 50 thousand parts need to be processed within a year. The replacement production rate is 25 parts. The completion rate is on average 120%. Determine the number of workers on the site if there are 226 working days in a year.
N ext.= 25*120/100=30 children.
Q cm (number of manufactured parts per shift) = H vyv. / T = 50000/226 = 221 parts.
Then H worker = 221/30 = 8 people.
In the workshop of the mechanical assembly plant there are 60 devices for anti-corrosion treatment of the unit. Each device is serviced by a team of 3 people. The work schedule is 4-shift (6-hour shifts). The enterprise operates continuously, and each worker works 225 days a year. Determine the turnout and payroll number of workers.
1) Turnout number of workers per shift (N turnout) is the standard number of workers to complete the production shift task for product output:
H turnout = 60*3*1= 180 people per shift – the number of workers present
With a 4-shift work schedule
180*4 = 720 people
2) Determine the number of workers on the payroll.
H s = 720*(365/225) = 1168 people
Calculate the actual wages of a time worker for 24 shifts worked, the shift duration is 8 hours. The standard working time fund is 166 hours. For hours worked in excess of the norm, the worker is paid a 40% bonus to the salary; the hourly tariff certificate for a 5th category worker is 17.86 rubles. Allowance for harmful and difficult working conditions – 14%, pH = 30%. The worker has two dependents.
24*8=192 hours – actual time worked
192*17.86 = 3429.12 rubles. – payment for actual work performed (piecework earnings)
3429.12*0.4=1371.65 rub. – bonus
3429.12*0.14=480.08 rub. – allowance for harmful and difficult conditions
3429.12*0.3=1028.74 rub. – RN
3429.12+1371.65+480.08+1028.74=6309.59 rub. – actual salary
Calculate the worker’s wages according to the piecework-bonus wage system according to the following data: standard labor costs - 0.4 standard hours per product; the hourly tariff rate for a 4th category worker is 8.50 rubles; 184 hours worked; 500 products were produced. The bonus is paid for 100%, fulfillment of standards - 10%; for each percentage of overfulfillment - 1.5% of piecework earnings.
184 / 0.4 = 460 parts – monthly norm
184*8.50 = 1564 rub. – payment for actual time worked (piecework earnings)
1564*10 /100 =156.4 rub. - bonus for fulfilling the norm
500 /460 x 100 =108.7% - actual performance relative to the norm
1564*1.5/100=23.46 rub./% - bonus for each % of exceeding the norm
(108.7-100) *23.46 = 204.10 rub. – bonus for exceeding the norm by 8.7%
1564+156.4+204.1=1924.5 rub. – monthly salary according to the piecework-bonus wage system.
Organization of labor accounting and wages of enterprise personnel
The economic essence of labor and its payment
In the system of labor incentives, wages occupy the leading place. The wages of workers and employees of enterprises and organizations represent their share in the individual consumption fund of national income. As the basic form of the necessary product, it is distributed in accordance with the quantity and quality of labor expended and its individual and collective results. Remuneration in our country plays a dual function: on the one hand, it is the main source of income for workers and increasing their living standards, on the other hand, it is the main lever for material stimulation of growth and increased production efficiency.
Labor and wages are one of the most important areas of accounting and require enough from the accountant high level qualifications. From proper organization labor accounting, the employee’s interest and high-quality performance depend on the rational establishment of forms and remuneration systems job responsibilities. Compliance with current labor and wage laws will allow organizations to avoid tax penalties.
Tasks of labor and wage accounting
Labor and wage accounting occupies one of the central places in the accounting system of any enterprise.
Wages are the main source of income for workers and employees; with its help, the level of labor and consumption is controlled, and it is used as the most important economic lever for managing the economy.
IN Russian Federation The minimum monthly wage for workers of all types of enterprises is legally established.
The labor remuneration of each employee is determined by his personal labor contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited by law to maximum amounts.
The objectives of labor and wage accounting are:
in a timely manner, make settlements with the company’s personnel regarding wages (calculation of wages and other payments, amounts to be withheld and handed over);
timely and correctly include in the cost of products (works, services) the amount of accrued wages and mandatory contributions to extra-budgetary funds ( Pension Fund Russian Federation, Compulsory Medical Insurance Funds, Social Insurance Fund of the Russian Federation, State Employment Fund);
collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with state social extra-budgetary funds.
Organization of remuneration at the enterprise, forms and systems of remuneration
Enterprises have the right to choose the type, remuneration system, bonus conditions, staffing, and increase tariff rates (salaries). There are two forms of remuneration - piecework and time-based with their varieties (systems)
Time-based wages mean that work is paid per unit of time in accordance with the tariff rate. Tariff rates can be hourly, daily or monthly. Wages are determined by multiplying the hourly wage rate by the time worked, using a simple time-based system.
With a time-bonus system, the terms of the collective agreement or contract stipulate a percentage increase to the monthly or quarterly salary, which is a monthly or quarterly bonus. This bonus is paid in accordance with the terms of the agreement or contract if the employee and the department as a whole fulfill the work plan for the reporting period.
With piecework wages, a worker’s earnings depend on the quantity of products actually produced and the time spent on their production. It is calculated using piece rates, production standards, and time standards.
