The essence and socio-economic significance of wages. The essence and socio-economic significance of labor and its payment The socio-economic essence and significance of labor and its payment in trade
Introduction.......... 3
1.1 The essence and principles of the organization of remuneration .......... 5
1.2 Modern remuneration systems .......... 11
1.3 Socio-economic significance of wages at the enterprise .......... 23
2.1 General information about the enterprise.......... 30
2.2 Analysis of the main economic indicators .......... 31
2.3 Financial analysis.......... 34
3. Ways to improve the organization of wages at the enterprise
3.1 Introduction of a tariff-free wage system .......................... 49
3.2 Development of design solutions for the quantitative assessment of the labor contribution of the employees of Ak-Niet Akzhar LLP in the context of the transition to market relations......................... 61
Conclusion.......... 72
List of references .......... 73
Introduction
Labor as a concept denotes the expedient activity of a person in the production of products or the provision of services and is always associated with the physical and psychological costs of energy. Labor, being a source of manufactured products and services, is itself a commodity that is sold on the labor market. Consequently, the process of combining human energy (his abilities, skills and the substance of nature, including those of spiritual origin) is sold on the labor market, and the price of labor in this case acts as a monetary equivalent - wages.
Organization of labor - an integral part of the labor economy - is the organization of people's labor in the production process. It contributes to the rational connection of equipment and personnel, optimizes the effective use of human labor, ensures the preservation of the health of workers and increases job satisfaction by changing its content. Under the organization of labor is understood the activity of implementing the recommendations of science in order to rationalize the labor process ...
1. Socio-economic essence and basics of the organization of wages
1.1 The essence and principles of the organization of remuneration
The policy in the field of remuneration is an integral part of enterprise management, and the efficiency of its work largely depends on it, since wages are one of the most important incentives in the rational use of labor. And this must always be remembered.
Wages are the monetary part of the national income, which is distributed according to the quantity and quality of labor expended by each worker, which goes into his personal consumption.
Wage is a reward for work.
Compensation of employees is the price of labor resources involved in manufacturing process. It can also be said that wages are part of the costs of production and sales of products, going to pay the employees of the enterprise.
Distinguish between nominal and real wages.
Nominal wages are the wages accrued and received by an employee for his work for a certain period.
Real wages are the amount of goods and services that can be purchased with nominal wages; the real wage is the purchasing power of the nominal wage. It is quite obvious that real wages depend on the size of nominal wages and the prices of goods and services purchased...
1.2 Modern pay systems
The practical application of one or another class of payment systems is predetermined by many circumstances, but first of all it depends on what influences the choice of the main indicator for taking into account the results of the worker's work, that is, whether this system will be classified as piecework or time-based.
The main factor influencing the choice of the form of payment is the degree of detailing of labor rationing and the forms of its implementation allowed by the organization of production.
The second condition for the use of this or that form of remuneration: the growth in the level of mechanization and automation of work, the requirements for product quality lead to the replacement of piecework pay by time.
Piecework payment is appropriate for such auxiliary work, where it ensures the growth of labor productivity within the limits of the total constant volume of work. These are mainly machine and mechanical repair shops, some loading and unloading, transport and other ...
1.3 Socio-economic significance of wages at the enterprise
In the process of labor, people enter into certain social relations, interacting with each other. Social interactions in the sphere of work, it is a form of social ties realized in the exchange of activities and mutual action. The objective basis of the interaction of people is the commonality or divergence of their interests, close or distant goals, views. The mediators of the interaction of people in the sphere of labor, its intermediate links are tools and objects of labor, material and spiritual benefits. The constant interaction of separate individuals or communities in the process of labor activity in certain social conditions forms specific social relations.
Social relations are relations between members of social communities and these communities regarding their social status, image and way of life, ultimately, about the conditions for the formation and development of personality, social communities. They are manifested in the position of individual groups of workers in the labor process, communication links between them, i.e. in the mutual exchange of information to influence the behavior and results of the activities of others, as well as to assess their own position, which affects the formation of the interests and behavior of these groups ...
2. Economic and financial analysis of the activities of Ak-Niet Akzhar LLP
2.1 Brief description of the enterprise
Ak-Niet Akzhar LLP is created in the form of a limited liability partnership.
The partnership is a legal entity with a commercial type of organization and a private form of ownership.
Date of registration of the organization in the Ministry of Justice of the Republic of Kazakhstan - 30.01.2003.
The founder of LLP "Ak-Niet Akzhar" is LLP "Bogvi" (50%), the remaining percentage belongs to the population.
Location of Ak-Niet Akzhar LLP: Republic of Kazakhstan, North-Kazakhstan region, Akzhar district, s. Gorky.
Ak-Niet Akzhar LLP is guided in its activities by the current legislation of the Republic of Kazakhstan and its Charter.
Ak-Niet Akzhar LLP is considered to be established for an unlimited period, starting from the moment of state registration as legal entity until the moment of reorganization or liquidation.
The goals of the creation of Ak-Niet Akzhar LLP are to provide a range of services in the development of small business, saturate the market with goods and provide various types of services to meet public needs and generate income.
The types of products produced by the company are as follows: seeds of grain crops, marketable grain of soft wheat of the third class, fodder barley, grain waste, corn for silage, flax, sunflower for seed...
2.2 Analysis of the main economic indicators
So, the actual number of workers at this enterprise is 350 people.
The director of Ak-Niet Akzhar LLP establishes the internal labor regulations in relation to working conditions and production requirements. Working conditions are normal, there are no shops with harmful and especially harmful conditions.
Paid sick leave and annual paid leave. Special clothing and special meals are provided according to established standards. Compliance with safety regulations and fire prevention measures.
Economic analysis as a science is a system of special knowledge based on the laws of development and functioning of systems and aimed at understanding the methodology for assessing, diagnosing and forecasting the financial and economic activities of an enterprise.
Profit and income are the main indicators of the financial results of the production and economic activities of the enterprise.
Income is the proceeds from the sale of products (works, services) minus material costs.
Income characterizes the total amount of funds that an enterprise receives for a certain period and, after taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for a certain period, for a share in the authorized property, material assistance, etc. ...
2.3 The financial analysis
Using the company's balance sheet data for three years, a compacted balance sheet was compiled. The condensed balance makes it possible to make a preliminary assessment financial condition enterprises
The condensed balance sheet makes it possible to make a preliminary assessment of the financial condition of the enterprise. First, there are articles that speak of unsatisfactory work - these are losses. Secondly, articles that testify to certain shortcomings are a large amount of accounts payable.
The change in the balance sheet - a decrease in 2006 indicates a decrease in production capabilities.
To obtain overall rating the dynamics of the financial condition is calculated coefficient of the balance sheet.
K b \u003d ((B1- B0) / B) * 100, where
B1 - the average value of the balance sheet total for the reporting year,
B0 is the average value of the balance sheet total for the previous year ...
3. Ways to improve the wage system at the enterprise
3.1 Introduction of a tariff-free wage system
As possible option improvement of the organization and stimulation of labor, I propose to introduce a tariff-free system of remuneration.
The tariff-free variant of the organization of wages makes the employee's earnings completely dependent on the final results of the work of the labor collective. This system is recommended for use where:
It is possible to accurately account for these end results;
There are conditions for a common interest and responsibility for the final results of the work of the labor collective;
Members of the labor collective know each other well enough and completely trust their leaders;
Relatively small team with a stable composition of employees, including managers, specialists and employees.
Considering all these conditions, the tariff-free system of remuneration for the production I am studying is ideal.
The proposed version of the tariff-free system has the following claims:
The level of remuneration of an employee depends entirely on the wage fund accrued based on the collective results of labor; ...
3.2 Development of design solutions for the quantitative assessment of the labor contribution of employees of Ak-Niet Akzhar LLP in the context of the transition to market relations
Organization of remuneration of LLP employees in the transition to market relations
In a market economy, the organization of wages at the enterprise is associated with the solution of a two-pronged task:
Guarantee remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
Ensure that the employer (regardless of who acts as him: the state, a joint-stock company, a private person, a cooperative or someone else) achieves such a result in the production process that would allow him (after the sale of products on the labor market goods) reimburse costs and make a profit.
Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, contributing to the development of social partnership relations between the two driving forces of the market economy ...
Conclusion
The organization of labor or organizational relations is the form in which the economic results of labor activity are realized. Therefore, the organization of labor is considered as an integral part of the labor economy.
Among the factors of production efficiency, the organization of labor occupies a significant place. Yes, even the most modern equipment and high-performance equipment will not give the desired result with a low organization of their maintenance, and vice versa, with a scientific organization of labor, you can get from the appropriate technical equipment production maximum result.
An important element of the organization of labor is the division of labor, i.e. separation of types of labor activity between employees, teams and other divisions in the enterprise. This is the starting point for the organization of labor, which, based on the goals of production, consists in assigning to each worker and each subdivision of their duties, functions, types of work, technological operations ...
List of used literature
30. Forms and methods of training workers at the enterprise: Methodological guide for teachers of theoretical training, ed. MM. Sibiryakov. - Sverdlovsk, 1988, 115 pages.
31. Man and his needs
32. Cherkasov G.N., Gromov F.A. Working conditions: analysis and ways of improvement. - M.: Profizdat, 1974, 176 pages.
33. Shobotov V.M. Methodological development of “Emergency situations of a technical nature. Radiation accidents
34. Shobotov V.M. Tutorial"Assessment of the situation in emergency situations"
35. Economics and sociology of labor / Electronic textbook of the Russian Academy of Economics. G.V. Plekhanov;
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Introduction
1. The essence and significance of wages in modern conditions
1.1 The economic essence of wages in a market economy
1.2 Forms and systems of remuneration in a market economy
2. Organization and improvement of accounting for payroll calculations in Erzine
2.1 Documentation and accounting of the payroll of the head
2.2 The procedure for recording deductions made from wages
3. Economic analysis of labor costs
3.1 Analysis of the dynamics and structure of labor costs
3.2 Factor analysis of labor costs
3.3 Ways to better manage wages
Conclusion
Bibliographic list
Introduction
In accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy are assigned directly to enterprises that independently establish the forms, systems and amounts of remuneration, material incentives for its results. Currently, there is no unambiguous, much less standard definition of wages. The term "wages" means, by whatever name or method of calculation, any remuneration or earnings calculated in money and established by agreement or national law, which, by virtue of a written or oral contract of employment, the employer establishes for work which is either performed or for services which are either rendered or should be rendered. This determines the relevance of this topic.
The labor income of each employee is determined by his personal contribution, taking into account the results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all organizational and legal forms is established by law.
Currently, there is a crisis situation in wages, which is as follows. First, the transition to a market economy led to a decline in real wages in almost all industries. The ratio of the average wage and the subsistence minimum has significantly decreased. That is, labor power is not valued at its natural value. Secondly, there was a huge differentiation of wages between individual social groups. Thirdly, wages have ceased to be a stimulating factor, which makes it difficult to conduct a motivating policy. And systematic non-payment of wages has become a serious problem for workers and enterprises.
Wages, according to research results, in the general structure of incomes of the population is only 70%. A sharp drop in the share of wages in the total income of the population leads to a decrease in the motivational potential of wages.
Object of study is wages in modern conditions.
Subject research is wages.
aim of this work is the study of the methodology and methodology for calculating wages, consolidating the theoretical knowledge gained during training and applying them in practice.
To achieve this goal, we have identified the following tasks:
To study the essence and significance of wages in modern conditions;
Consider the organization and improvement of accounting for payroll calculations in the city of Erzine;
Reveal the economic analysis of labor costs.
The first chapter examines the economic essence of wages in modern conditions, the forms and systems of payment, their effectiveness in a market economy.
The second chapter discusses the methodology for accounting for payroll, compliance with labor laws and automated processing of accounting information for payroll.
The third chapter is devoted to the analysis of payroll calculations and labor cost management.
In conclusion, conclusions were drawn on the course work.
1. The essence and significance of wages in modern conditions
1.1 The economic essence of wages in a marketuheconomics
In the context of the transition to a market economy system in accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many state functions for the implementation of this policy are transferred directly to enterprises that independently establish the forms, systems and wages, material incentives for labor results. The concept of "salary" has been filled with new content and covers all types of earnings (as well as various bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts of money accrued to employees in accordance with the law for time not worked (annual leave, holidays, etc.).
The transition to market relations has caused new sources of cash income in the form of amounts accrued for payment on shares and contributions to the members of the labor collective in the property of the enterprise (dividend interest).
Thus, the labor income of each employee is determined by personal contributions, taking into account the final results of the enterprise, are regulated by taxes and are not limited to maximum taxes. The minimum wage for employees of enterprises of all organizational and legal forms of ownership is established by law.
For a fair remuneration of an employee, this work, first of all, must be correctly measured and taken into account. This is mainly the responsibility of the administration, but the accountant must also know the composition of the accounting documentation and its content.
Accounting for labor and wages is a central issue in the entire accounting system of an enterprise. Any process of economic activity is associated with the costs not only of the means (objects) of labor, but also with the costs of living labor. The increase in labor productivity is due to the growth of production efficiency. The cost of living labor is the most important element of total costs, the costs are measured in hours worked. This makes it necessary to calculate the wages of each worker and attribute them to the cost of production of circulation, the cost of selling.
The organization of accounting for labor and its payment is regulated by legislative and regulatory acts of the Russian Federation.
In the new economic conditions, the most important tasks of accounting for labor and wages are: the timeliness of settlements with the personnel of the enterprise for wages (calculation of wages and other payments, amounts to be withheld and handed over). Timeliness and correctness of attributing to the cost of production (works, services) the amounts of accrued wages and contributions to social insurance bodies. Summarize and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting. Accounting for labor and wages should ensure operational control over the quantity and quality of labor, over the use of funds included in the wage fund and social payments.
The definition of wages as a share of the social product (total social product, national income, etc.) distributed according to work among individual workers is contrary to the market. Here, only the source of wages is proved; moreover, this source is not quite specifically called. In addition, wages are distributed only according to the quantity and quality of labor. But its size also depends on the actual labor contribution of the employee, on the final results of the economic activity of the enterprise. And, finally, the definition of wages as part of the total social labor, national income, which are formed at the level of society, obscures the connection between wages and the direct source of its formation, with the overall results of the work of the labor collective Podolsky P.M. Accounting registers in the Russian accounting system // Accounting - 2004 - No. 10 - p. 5-9;
In view of the foregoing, the category under consideration can be defined as follows. Wages are the main part of the funds allocated for consumption, which is a share of income (net output), which depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.
Let's define the essence of wages. Most of the income of consumers is wages. Therefore, it has a decisive influence on the magnitude of demand for consumer goods and the level of their prices. In economic theory, there are two main concepts of the nature of wages:
a) salary is the price of labor. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand;
b) salary - is the monetary value of the commodity "labor power" or "labor power, a transformed form of the value of a commodity." Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.
Salary - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.(Labor Code, Chapter 20, Article 129).
1.2 Forms and systems of remuneration in a market economy
The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages. The forms and systems of wages are a way of establishing a relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is evaluated when it is paid: for specific products, for time spent, or for individual or collective results of activity. Depending on what form of labor is used at the enterprise, the structure of wages depends: whether it is dominated by a conditionally constant part (tariff, salary) or a variable (piecework earnings, bonus). Accordingly, the impact of material incentives on the performance of an individual employee or team of a brigade, section, workshop will also be different.
The tariff system is a set of standards by which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main norms included in the tariff system and thus being its main elements are tariff scales and rates, tariff qualification reference books.
Work of employees is paid by the hour, piecework or other wage systems. Payment can be made for individual and collective results of work.
Currently, the traditional forms of remuneration are time, piecework and mixed, which are quite widely used in the practice of enterprises. At the same time, if earlier payment by piecework systems prevailed, now private (small) enterprises are increasingly using hourly payment (salary systems).
Increasingly, enterprises are distributing accrued funds using coefficients that reflect the contribution of employees and take into account the complexity of work, hours worked, and the employee's contribution to overall performance. This uses the experience of distribution practiced in brigades.
Remuneration of labor of such categories of workers as salespeople, heads of sections, departments or in retail trade enterprises, not released from their main work (behind the counter), as controllers, cashiers, controllers should be made depending on the turnover.
With mixed wages, a monthly salary (time wage) and a specific percentage of turnover are established by each enterprise. This form of remuneration has become more widespread in the remuneration of workers in the trade of consumer cooperatives.
The legal form of regulation of labor relations is currently collective agreement.
A collective agreement is a legal act that regulates social and labor relations in an organization and is concluded by employees and the employer represented by their representatives (Chapter 7, Article 40 of the Labor Code). It becomes the main type of social partnership regulation of labor relations directly in organizations.
The composition of wages currently includes the amounts of remuneration in cash and in kind for the hours worked and unworked, stimulating additional payments and allowances, compensation payments related to the mode of work and working conditions, bonuses and one-time incentive payments, accrued by the enterprise, institution, organization, as well as payments for food, housing, fuel, which are of a regular nature.
2 Organization and improvement of accounting for payroll calculations in Erzine
2.1 Documentation and accounting of payrolldirector's fees
The purpose of the trade enterprise is to satisfy the material and other needs of the inhabitants of Erzin.
The authorized capital was created in the amount of 41.0 thousand rubles, additional capital - 817.0 thousand rubles.
A loss for 9 months of 2003 in the amount of 74.0 thousand rubles was received from the results of economic activity, which increased by 47.0 thousand rubles compared to the corresponding period of the previous year.
The average headcount in 2003 was 58 people.
The share of labor costs excluding contributions for social needs in the total amount of expenses was 59.8% in 2002, 56.2% in 2003, and 75.4%, taking into account contributions. In 2002, the share of expenditures on wages, excluding deductions for social needs, in the total amount of expenditures was 77.9%. The main labor indicators are shown in Table 1.1.
Based on the analysis of labor indicators, we can conclude that labor costs for the year increased by 377 thousand rubles, or 59.1%. Attention is drawn to the increase in the cost of living labor, which can be dangerous for the financial condition of the organization. Labor costs have grown at a rapid pace.
The central place in the production activity of any organization is occupied by labor and the results of labor, since only with the help of labor is a surplus product created. This circumstance predetermines the attitude towards the rational use of labor resources, since without a team of workers there is no organization and without the required number of people of certain professions and qualifications.
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Indicators |
Change |
% change |
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Sales proceeds at current prices, thous. |
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Expenses, thousand rubles |
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Average annual salary, thousand rubles |
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Average productivity, thousand rubles |
Table 1.1. Indicators for the work of a trade enterprise in 2002-2003.
Specifically for accounting employees, these documents are divided into the following groups:
Documents on movement in the service (hiring, dismissal, transfer, combination, change of payment);
Documents on additional payments in the form of bonuses, remuneration, compensations and benefits;
documents for the right of separation from the main work (vacation, fees, training, etc.);
Other documents of this profile.
Accounting for time worked and the quality of work begins from the first moment an employee is hired for a specific position.
Accounting for working time allows you to have the necessary information about the hours worked and hours and days not worked, provides ongoing monitoring of going to work and the state of labor discipline.
The indicators grouped for the month make it possible to characterize the labor resources for the enterprise as a whole.
They are necessary to control the use of the labor force, reduce absenteeism, eliminate unproductive costs of working time, and also for compiling labor reports.
The movement of personnel - the reception, movement, dismissal of employees is carried out taking into account the staffing table. The main document evidencing employment is an employment order (F. No. T-1) - drawn up for each member of the labor collective by employees of the personnel department or by the person responsible for hiring employees.
On the reverse side of the order, it is indicated who the new employee can be used for, his rank, salary, probationary period. After that, the order is endorsed by the relevant service in order to confirm the salary and its compliance with the staffing table and signed by the heads of the organization.
In regions and localities where regional wage coefficients are applied in accordance with the established procedure, the maximum amount of temporary disability benefits is determined taking into account these coefficients (clause 1 of Decree No. 508 of March 15, 2000).
Accounting for wages in accordance with the Chart of Accounts is carried out on account 70 “Settlement with personnel for wages”.
Passive account - on the credit of account 70 “Settlements with personnel for wages” is fixed by the enterprise for remuneration to employees, that is, accrued but not paid wages (until the moment the salary is paid, employees are creditors of the enterprise, and unpaid wages are a source of funds). The debit of account 70 “Settlements with personnel for wages” reflects the wages issued to employees, all types of deductions made from wages. Information about these calculations is kept on account 70 “Settlements with personnel for wages” both for personnel who are on the staff of the enterprise and not included in the payroll. Accounting is kept for all types of wages, bonuses, pensions for working pensioners and for all other payments, as well as payments of income from shares and other securities and made out of accounting records:
Debit 20,23,25,26,28,29,44,96Credit 70 The amount of accrued wages.
Debit 84 Credit 70 Amounts accrued in the form of income to participants, founders of the organization.
Settlements with personnel for remuneration include the amounts:
Calculation of benefits from contributions to the State Social Insurance Fund, pensions, etc.
Wages accrued to employees in correspondence with production cost accounts in all forms;
Salaries accrued at the expense of the reserve formed in accordance with the established procedure for paying holidays to employees and the reserve for remuneration for length of service paid once a year (account 96 “Reserves for future expenses” is indicated here in debit).
The registers of analytical accounting of wages include settlement and payroll statements, tax cards. This also includes the personal account of the K-18 employee and other documents.
Typical accounting entries for payroll for the month of August 2003. are presented in table 2.1.
The main accounting register used to process settlements with workers and employees is the payroll statement (form No. T-54), which indicates the accrual by type of payment, deductions from wages and amounts to be handed over. Based on the payroll, a payroll is compiled for the payment of wages.
Wages not received on time are deposited. The payroll closes with two amounts: issued in cash and deposited.
Table 2.1. Payroll accounting entries
for the month of August 2003
Analytical accounting of deposited wages is organized for each unclaimed amount directly in the register or book of deposited wages. The deposited salary of the enterprise is kept for three years, after which it is subject to transfer to the budget no later than the 10th day of the next month Komisarova A.P.
At the enterprise under study, accounting is carried out in accordance with the Regulations on Accounting and Reporting in the Russian Federation developed on the basis of the Federal Law “On Accounting”. Order of the Ministry of Finance of the Russian Federation No. No. 34n. Documentation is carried out in accordance with the Decree of the State Statistics Committee of the Russian Federation dated 06.04.2001 No. No. 26 and Tsentrosoyuz of the Russian Federation.
2.2. Porreflection poison in deduction accountingproduced from
wages
The second part of the Tax Code of the Russian Federation, which entered into force, changed the procedure for calculating income tax, which is now called income tax, from January 1, 2001 individuals. Not only the tax rate has become new, but also the amount of deductions that reduce the taxable base for this tax.
However, as before, the entity must account for its total taxable income on an accrual basis from the beginning of the year. As total income rises, the employee loses the right to some deductions.
taxpayers tax on income of individuals are recognized by individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources located in the Russian Federation, who are not tax residents of the Russian Federation.
The tax base. When determining the tax base, all income of the taxpayer, received by him both in cash and in kind, or the right to dispose of it, as well as income in the form of material benefits, determined in accordance with Article 212 of the Tax Code of the Russian Federation, are taken into account.
If the amount of tax deductions in a tax period turns out to be more than the amount of income for which a tax rate of 13 percent is provided for, subject to taxation for the same tax period, then for this tax period the tax base is applied equal to zero. For the next tax period, the difference between the amount of tax deductions in this tax period and the amount of income for which a rate of 13 percent is subject to taxation is not carried over, unless otherwise provided by Article 210 of the Tax Code of the Russian Federation.
According to Article 25 of the Tax Code, the amount of tax is determined in rubles. The amount of tax less than 50 kopecks is discarded and more rounded to the full ruble, therefore, the amount of income tax on personal income is 373 rubles. Recorded in the accounts:
Debit 70 “Settlements with personnel for wages”, Credit 68 “Calculations for taxes and fees” 373 rubles. 1% trade union dues of 32.68 rubles were deducted from wages, accounting entry:
Debit 70 Credit 76 - 32.68 rubles.
The amount of the advance payment for the first half of April was withheld - 1800 rubles. In total, deductions made for the month of May amounted to 2598.28 rubles.
The result after this subtraction is the amount due to the employee in the issue.
Accounting records for deductions from wages for August 2003 are shown in Table 2.2.
Table 2.2. Accounting records for withholding from wages
payments for the month of August 2003
As can be seen from Table 2.2, remuneration of employees is carried out in kind. However, the accountant violated the accounting methodology. In this case, make an entry in the accounting accounts:
Debit 70 Credit 90.91 Payment of wages using payment in kind;
Debit 90.91 Credit 68 - value added tax.
In the event that the accounting department has writ of execution against the employee, fine documents or the payment of loans, all these amounts are withheld by the accounting department already from the amount that is due to the employee after the collection of income tax.
Thus, after the deductions provided for by law are made, other deductions of the employee's earnings are made to pay off their debts to the enterprise by order of the administration:
Deduction of an advance paid on account of wages.
1. Overpaid amounts of wages in the previous billing period due to a counting error.
2. Deductions under executive documents.
3. Withholding debts on accountable amounts.
4. Withholding insurance premiums under contracts with insurance organizations upon a written application from the employee.
5. Withholding partial payments of the loan received.
6. Compensation for material damage caused by an employee to the enterprise, in an amount not exceeding his average monthly salary.
7. Withholding amounts for paid but not worked vacation days.
When calculating deductions from wages, an accountant must remember that according to the Labor Code of the Russian Federation (Article 138), the total amount of all deductions from wages should be no more than 20% of the wages due to be paid to the employee. When deducting from wages under several executive documents, in all cases, the employee must retain 50% of earnings Posherstnik N.V., M.S. Meikin Salary in modern conditions (8th ed.) - St. Petersburg: Gerd Publishing House; 2002-720s.
Usually, the accrued wages and deductions for social needs are reflected in the debit of account 29 “Serving industries and farms” (from the credit of accounts 70.69). At the end of the month, the costs recorded on account 29 are written off, depending on the available sources of financing, to the debit of account 91 “Other income and expenses” or 86 “Target financing”.
3. Economic analysis of labor costs
3.1 Analysis of the dynamics and structure of labor costs
The most important role in ensuring an expedient wage rate belongs to economic analysis, the purpose of which is to identify internal opportunities for a more rational use of labor resources, a relative reduction in labor costs while increasing their stimulating role. Analysis of labor costs is the most important tool for managing production and distribution costs.
Thus, wages accumulate social and economic aspects of the functioning of the enterprise. The social and material security of each of its employees depends on the financial stability of the organization, and it, in turn, is related to the validity of wages. Therefore, wages have become the object of not only managerial, but also financial analysis.
In this regard, the analysis of the wage bill in an emerging market has a number of features. It has acquired a more pronounced complex character and is linked not only to volume indicators of activity (sales, number of employees), but also to the achieved financial results. Attention has increased to assessing the stimulating, motivational role of wages, a more modern, flexible approach has appeared to assessing the size and differentiation of wages by categories of workers and the quality of individual work. The composition of factors influencing wages has increased, the nature of the impact of which has become more complex and indirect. Wages are increasingly linked to minimum social standards, to the current system of income taxation.
The analysis of labor costs begins with determining the share of this item in the total cost of the organization, which allows us to identify its impact on costs and financial results.
The share of labor costs of a trade enterprise, excluding contributions for social needs, in the total amount was 59.8% in 2002, 56.2% in 2003, and 75.4% and 77.9%, taking into account contributions, respectively. . The main labor indicators are shown in Table 3.1.
|
Indicators |
Change |
rate of change, |
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|
Sales proceeds in current prices, thousand rubles |
|||||
|
Sales revenue at comparable prices |
|||||
|
Labor costs, thousand rubles |
|||||
|
Level in % of sales proceeds at current prices |
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|
Labor costs (ROT), thousand rubles |
|||||
|
ROT level in % of revenue in current prices |
|||||
|
Share of ROT in total expenses,% |
|||||
|
Average headcount, pers. |
|||||
|
Average annual salary, thousand rubles |
|||||
|
Average productivity, thousand rubles: at current prices |
|||||
|
in comparable prices |
Table 3.1. Labor indicators of a trade enterprise for 9 months of 2002-2003.
Based on the analysis of labor indicators, we can conclude that labor costs for the year increased by 377 thousand rubles. or by 59.1%, and their share in the total cost increased by 5.2% for the analyzed period. It reverses the increase in the cost of living labor, which can be dangerous for the financial condition of the organization. The increase in the level of labor costs from 9.7% to 14.4% of sales volume is negatively assessed, with an overall positive dynamics in the level of expenses of the organization. Labor costs have grown at a rapid pace. Therefore, the most important reserve for reducing costs and ensuring break-even is the rational use of funds for wages.
The analysis of labor costs as the most important element of the distribution costs of a trading enterprise includes an assessment of the entire complex of analytical indicators characteristic of them:
Absolute deviation (savings or cost overruns);
The amount of reduction (increase) in the level of labor costs;
The rate of change (decrease or increase) in the level of labor costs;
Relative deviation in terms of level (as a percentage of sales volume) and amount (relative amount of savings or overspending) of the wage fund.
When starting to analyze the use of the wage fund included in the cost of production, it is first necessary to calculate the absolute and relative deviation of its actual value from the planned one.
Absolute deviation (FZP abs) is determined by comparing the actually used funds for wages ( FZPf) with a planned payroll ( FZPpl) in general for the enterprise:
FZPabs=FZPf-FZPpl
FZPabs= 1015-1000=+15 thousand rubles
From the above calculation it follows that the actual overspending of the planned wage fund is 15 thousand rubles.
However, it should be borne in mind that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of implementation of the plan for the sale of goods.
Relative deviation is calculated as the difference between the amount of wages actually accrued and the planned fund, adjusted for the coefficient of fulfillment of the plan for the sale of goods. The percentage of fulfillment of the plan for the sale of goods is 121%. However, it must be taken into account that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of product sales. This is the wages of workers at piece rates, bonuses to workers and management personnel for production results and the amount of vacation pay. The constant part of wages does not change with an increase or decrease in production volume (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers non-industrial production and the corresponding amount of holiday pay Kostyleva Yu.Yu., Kostylev AA, Registration of the document for the organization's training policy / / Auditor statements - 2004 - No. 1 - pp. 72-81;
The relative savings (overspending) of the wage fund is calculated as general view by multiplying the actual value of the sales volume (P1) of the enterprise by the amount of change in the level of labor costs and dividing by 100:
FZPotn=__??*Р1(3.2.)
where? y=y1-y0;
y1 - the actual level of labor costs;
y0 is the planned level of labor costs.
In the Erzinsky kozhpo, the planned level of labor costs is provided in the amount of 1,000 thousand rubles. or 17.2% of the planned implementation.
Y= 14.4-17.2=-2.8%
The relative deviation, calculated taking into account the growth in sales, shows the real value of the wage fund savings:
FZP rel= (-2,8)* 7039 = -197.1 (thousand rubles)
Based on the study, we can conclude that the relative savings in the wage fund of a trading enterprise, taking into account changes in the volume of sales, amounted to 197.1 thousand rubles.
The same result can be obtained using another calculation method, as the difference between the actual and recalculated (adjusted) payroll. Its recalculated amount is determined by multiplying the planned level of labor costs by the actual sales volume, i.e.
Rel= FZP 1- FZPcorr.
FZPcorr.= y0*P1 = 17,2*7039 = 1210.7 thousand rubles.
FZPotn \u003d 1015-1210.7 \u003d -195.7 thousand rubles.
Since the organization uses both time-based and piecework forms of remuneration, the calculation should be deepened, since only the variable part of the wage fund, which changes in proportion to the volume of sales of goods, is subject to recalculation. In this case, the relative is calculated as follows:
FZPotn \u003d FZP1- FZPcorr. \u003d FZP1- FZP0*(100+? R%*Kn) ,(3.4)
where? Р% - percentage of overfulfillment (underfulfillment) of the sales volume plan;
Kn is a correction factor or the share of the variable part in the total payroll fund.
The economic meaning of the correction factor is as follows. It shows by how many percent the planned wage fund should be increased (decreased) for each percentage of overfulfillment (underfulfillment) of the implementation plan.
The plan provides for a sales volume of 5817 thousand rubles, the share of the variable part in the total, the volume of the payroll is 41.8%, and the percentage of overfulfillment of the implementation plan is 20.9%
In this case, the relative savings in the wage fund will be 198.2 thousand rubles:
FZPotn = 1015-1000* (100+20,9*0,418) = -198.2 thousand rubles
Based on the calculation, we can conclude that the variable part of wages varies in proportion to the volume of sales, resulting in a relative savings in the payroll amounted to 198.2 thousand rubles.
The next step in the analysis of the dynamics of labor costs is the assessment of labor costs by type of activity category. The share of trade expenses is the largest in the total wages, and by 2003 it had slightly increased (by 0.6%) and amounted to 56.0% (Table 3.2.).
The data in the table show that labor costs in 2003 increased by 377,000 rubles. The share of expenditures on remuneration of employees of public catering in 2003 is 13.3%. There is a decrease over the year specific gravity labor costs in public catering by 4.3%. At the same time, labor costs in production increased by 139.7 thousand rubles, and their share in the total cost - by 3.7%.
In the course of the analysis of wage costs, their dynamics and compliance with budgets (plans) are assessed not only for the organization as a whole, but also for individual departments. At the same time, it is important to determine the overspending (savings) for each of them and identify the reasons for the allowed overspending:
|
Kind of activity |
Deviation |
||||||
|
in total, thousand rubles |
specific weight, % |
in total, thousand rubles |
Specific weight, % |
in total, thousand rubles |
specific weight, % |
||
|
Trade |
|||||||
|
Catering |
|||||||
|
Production |
|||||||
Table 3.2. Dynamics of labor costs by types of activity for 2002-2003
- irrational number of employees;
- excessive expenses for the maintenance of the administrative apparatus;
- increase in the share of more labor-intensive goods in total sales;
- the disproportion between the growth of labor productivity and the dynamics of the average wage;
- uneven and irregular sale of goods, etc.
Table 3.1 data. confirm the conclusion that the rate of productivity growth in comparable prices is much higher than wage growth of 138.8% and 101.8%, respectively.
To determine the amount of savings (E) or overspending (P) of the wage fund due to changes in the ratio between the growth rates of labor productivity and its payment, it is proposed to use the following algorithm.
E(P)=FZP1* Jh-Jin, (3.5)
Where Jz is the average wage index, that is, the ratio of the average wage for the reporting period (Z1) to the average wage in the base period (Z0);
Jв - labor productivity index, that is, the ratio of the average output for the reporting period (B1) to the average output in the previous period (B0).
Using the data in Table 3.1. we will calculate (in comparable and current prices):
Es.c. = 1015* 1,651 - 0,9389 = 437.78 thousand rubles.
E d.c. = 1015* 1,651 - 1,1087 = 333.39 thousand rubles.
Based on the calculation, we can conclude that in the Erzinsk kozhpo, a significant part of the wage fund is weakly linked to the real results of labor and is “not earned”. As a result, there was an unreasonable increase and overspending of the payroll in comparable prices by 437.78 thousand rubles, and in current prices by 333.39 thousand rubles.
The payroll fund, according to the current instructions of the statistical authorities, includes not only the payroll fund, attributable to the current costs of the enterprise, but also payments from social security funds and net profit remaining at the disposal of the enterprise. Information on the use of funds allocated for consumption is presented in Table 3.3.
The largest share in the composition of the funds used for consumption is occupied by the payroll fund, which is included in the cost of goods. In fact, the share of the wage fund amounted to 96.2%. There were no payments from net profit in 2007, as there was a loss as a result of operations. Payments from the social protection fund amounted to 40.2 thousand rubles, or 3.8% of the total funds allocated for consumption.
|
Payment type |
Amount, thousand rubles |
|||
|
deviation |
||||
1. Wage fund1.1. At piece rates1.2. Tariffs and salaries1.3. Surcharges1.4. Payment of annual and additional holidays1.5. Compensation for part-time workers |
1000 |
|||
2. Payments from net income2.1. Compensation for performance at the end of the year2.2. Material aid2.3. Lump sum payments to pensioners2.4. Payment for vacations beyond the established deadlines2.5. Student scholarships and tuition fees |
6,0 |
|||
3. Payment of a social natureTemporary Disability Benefits |
||||
|
Total funds spent on consumption |
||||
Share in the total amount,%:payroll fund Payments from net profit |
||||
|
Payments from the social security fund |
Table 3.3. Use of funds allocated for consumption in 2007
In order to determine the factors on the performance of the enterprise, many techniques and methods are used that make up the content of factor analysis, which will be discussed in the next paragraph of this work Shadilova S.N. Calculation of wages at enterprises of all forms of ownership. - M .: Publishing house "DIS", 2002.-176 p.
.
3.2 Factor analysis of labor costs
With the transition to market relations, the costs of the organization, including labor costs, are systematically growing, which is caused by the influence of various factors. Factors with some conventionality can be divided into objective and subjective, i.e. independent and dependent on the activities of the organization.
Wage costs are formed under the influence of objective (changes in prices for goods, tariffs, rates for services) and subjective factors: changes in average wages; uniformity and rhythm of product sales; applied forms, systems and mechanisms of remuneration; labor motivation; changes in the financial condition of the organization.
Among the objectively acting factors, the change in prices for goods has a significant impact. The increase in prices leads to an increase in turnover, and therefore to a decrease in the level of labor costs.
Table 3.4. Calculation of the impact of objective factors on labor costs for 9 months. 2002-2003
The impact of price changes on labor costs will be:
By level: 14.42-17.02 = -2.6%;
In total: -2.6 * 7039/100 \u003d - 183 thousand rubles.
That is, an increase in prices by 1.18 times over the analyzed period caused a decrease in the level of labor costs by 2.6% of turnover, or by 183 thousand rubles.
Of the subjective, internal factors affecting the cost of wages, first of all, the volume of turnover is distinguished. Its changes affect different parts of wage costs differently. At the same time, a conditionally variable part of the wage fund and a conditionally constant part are distinguished.
To determine the impact of the dynamics of the volume of turnover on the level of labor costs, we will perform several recalculations and arrange them in table 3.5.
The basic level of the constant part of the payroll (Vo, post) is recalculated for the volume of turnover of the reporting period (P1):
Woah post = FZPO, post.
Woah, post.= 638 * 100 = 9,064%
The difference between the recalculated and the base levels of labor costs will show the size of the impact of turnover dynamics on the level of these costs:
Y \u003d 9.064 - 9.714 \u003d -0.65%;
The basic amount of the variable part of the payroll (FZPO, lane) is recalculated to the actual volume of turnover (P1):
FZPO, trans. = Wow, lane * R1 (3.7.)
FZPO, trans. = 5,4*7039 = 380.1 thousand rubles.
The difference between the recalculated and the base amount of the part of the payroll will show the impact of the dynamics of the volume of sales on the cost of wages: wage bill = 380.1 - 354.6 = + 25.5 thousand rubles.
3.3. Ways to make better use of wages
Increasing the efficiency of spending funds on wages is facilitated by: the transition to rent, including financial, the elimination of multi-link in the management of trade, the reduction to optimal sizes the number of sales workers, improving the use of working time, developing rational work schedules, expanding customer service areas, combining professions, positions and functions, hiring part-time students and students of technical schools.
All these factors help to more fully identify and implement reserves for increasing the efficiency of using funds for wages.
To assess the effectiveness of the use of funds for wages, indicators such as the volume of turnover (commodity turnover), gross income, the amount of profit from sales, profit before tax, balance, net wages per ruble are used. In the process, the dynamics of these indicators and the implementation of the plan in terms of their level are studied, as well as a comparative analysis is carried out for enterprises of a similar profile and competitors (table 3.6.).
These tables confirm the previously made conclusion about the inefficiency of the use of funds for wages in the enterprise under study. Moreover, the process of reducing the return on the use of funds for wages is intensive and may in the near future lead to a significant decrease in the efficiency of financial and economic activities.
Table 3.6. Indicators of the effectiveness of the use of the wage fund for 9 months. 2002-2003
E fzp \u003d Pfzp x Pfzp, (3.13)
Where Rfzp is the volume of sales (turnover) per ruble of wages;
Pfzp - net profit per ruble of wages.
The dynamics and comparative (for related enterprises) assessment of this indicator makes it possible to comprehensively measure the effectiveness of the use of funds for the remuneration of employees of a given organization.
Using the method of adjusted numbers, it is possible to evaluate the influence of factors on the indicator of the efficiency of the use of the wage fund, for example, on the volume of turnover per ruble of wages:
Rfzp (corr.) = P1 =7039 = 11.03 rubles
Increasing the efficiency indicator Rfzp due to the growth of turnover:
Рfzp (Р) = Рfzp (corr.) - Рfzp 0 = 11.03-10.29 = +0.74 rub.
decrease in the efficiency indicator Rfzp due to the growth of the wage fund:
Rfzp (fzp) \u003d Rfzp 1 - Rfzp (adjusted) \u003d 6.94-11.03 \u003d -4.09 rubles.
The cumulative influence of the factors was: +0.74 -4.09 = -3.35 (rubles).
Thus, the level of wage management is insufficient; overexpenditure of funds for wages in significant amounts and a disproportion between the growth of average wages and labor productivity are allowed; the effectiveness of the use of the wage fund and its stimulating value are decreasing.
The enterprise must draw the appropriate conclusions and take vigorous measures in the field of labor management (optimize the number of employees, strengthen internal control over the spending of funds, ensure that the growth of labor productivity is ahead of its payment, improve the regulation and stimulation of labor).
The effectiveness of wage management is manifested in the achievement of standard (estimated) labor costs with a simultaneous increase in personal income of staff and differentiation of their payments in accordance with the labor contribution of individual employees to the overall results.
Conclusion
The state of payroll calculations in modern conditions, including the analysis of existing types, forms and systems of payroll, as well as compliance with labor legislation for payroll calculations, has been studied.
The current practice of accounting for payroll calculations in the city of Erzine, including the procedure for accounting for payroll and deductions from it, has been studied.
The analysis of calculations for wages was carried out, including the study of the dynamics and factor analysis funds for wages, evaluation of the efficiency of the use of labor resources; the main directions for a more rational use of funds for wages and management of wage costs have been developed.
In the course of the study, it was found that the accounting methodology is violated, so when using payment in kind, deductions from wages are not made correctly and payment in kind is not reflected in account 90 “Sales”, and, accordingly, value added tax is not transferred to the budget. In business transactions, primary documents of non-standardized forms are used.
Based on the analysis of labor indicators, we can conclude that labor costs for the year increased by 377 thousand rubles. or by 59.1%, and their share in the total cost increased by 5.2% over the analyzed period. Attention is drawn to the increase in the cost of living labor, which can be dangerous for the financial condition of the organization. The increase in the level of labor costs from 9.7% to 14.4% of sales volume is negatively assessed, with an overall positive dynamics in the level of expenses of the organization. Labor costs have grown at a rapid pace. Therefore, the most important reserve for reducing costs and ensuring break-even is the rational use of funds for wages.
Labor costs in 2003 increased by 377 thousand rubles. The share of expenses is 13.3%. During the year, there is a decrease in the share of expenditures on wages in public catering by 3.4%. At the same time, labor costs in production increased by 139.7 thousand rubles, and their share in the total cost - by 3.7%.
In the Erzinsk kozhpo, a significant part of the wage fund is poorly linked to the real results of labor and is “not earned”. As a result, there was an unreasonable increase and overspending of the payroll in comparable prices by 437.78 thousand rubles, and in current prices by 333.39 thousand rubles.
Thus, the level of management is insufficient salary; overexpenditure of funds for wages in significant amounts and a disproportion between the growth of average wages and labor productivity are allowed; the effectiveness of the use of the wage fund and its stimulating value are reduced. The enterprise must draw appropriate conclusions and take vigorous measures in the field of labor management.
Competent management of wages will allow more rational use of funds for wages, optimize the costs of the enterprise and, in general, increase the efficiency of operations.
Bibliographic list
Tax Code of the Russian Federation Part 1. Approved. July 31, 1998 No. 146-FZ. Amendments and additions of 03/30/1999, 07/09/1999, 01/02/2000, 08/05/2000, 03/24/2001, 07/24/2002, Part II Approved. 08/05/2000 No. 117-FZ As amended and supplemented on 12/29/2000, 05/30/2001, 08/06/2001, 08/08/2001
Federal Law No. 82-FZ of June 19, 2002 “On the Minimum Wage”
Bibliography
1. Kostyleva Yu.Yu., Kostylev A.A., Registration of a document on accounting
Organization policy//Auditor statements - 2004-№1-p. 72-81;
2. Komisarova A.P. On the accounting of expenses of organizations for economic
elements//Accounting-2003-№2 - p.60-61 (Professional judgment);
3. Accounting registers a b Russian system accounting Podolsky P.M. //accounting - 2004 - № 10 -p. 5-9;
4. Self-tutor on accounting Bakina S.I., Zlobina L.V., Isaeva I.A.
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Wages, being the main source of income for workers, are a form of remuneration for work and a form of material incentives for their work. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers.
Remuneration of labor is the monetary expression of that part of the labor of workers in the social product, which goes into personal consumption.
In accordance with Art. 80 of the Labor Code of the Russian Federation, types, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their sizes between certain categories of personnel, enterprises, organizations determine independently, which is reflected in the remuneration system of the enterprise.
There are two types of remuneration basic and additional.
The main ones include payment accrued to employees for hours worked, the quantity and quality of work performed. Payment at piece rates, tariff rates, salaries, bonuses to pieceworkers and time workers, surcharges due to deviations from normal conditions work, for work at night, for overtime, for foremanship, payment for downtime through no fault of the workers, etc.
Additional wages include payments for time not worked, provided for by labor legislation: payment for regular holidays, breaks in the work of nursing mothers, preferential hours for teenagers, for the time of fulfillment of state and public duties, severance pay upon dismissal, etc.
The main forms of remuneration are time, piecework and piecework. The first two forms of remuneration have their own systems: simple time-based, time-bonus, direct piece-work, piece-bonus, piece-progressive, indirect piecework.
The wage system is a method of calculating the amount of remuneration payable to employees in accordance with the labor costs they have incurred or based on the results of labor.
With time-based forms, payment is made for a certain amount of time worked, regardless of the amount of work performed.
With a time-bonus system of remuneration, a bonus in a certain percentage to the tariff rate or to another meter is added to the amount of earnings at the rate. The primary documents for accounting for the work of employees with time wages are timesheets.
Under the direct piecework system, workers are paid for the number of units of products they manufacture and work performed on the basis of fixed piecework rates established with due regard for the required qualifications.
The piece-bonus system of remuneration of workers provides for bonuses for overfulfillment of production standards and the achievement of certain quality indicators (the absence of marriage, complaints, etc.).
Under the piece-progressive system, payment is increased for production in excess of the norm.
With an indirect piecework wage system used for auxiliary workers, the amount of wages depends on the results of the work of the main jobs they serve.
chord form remuneration provides for the determination of total earnings for the performance of certain stages of work or the production of a certain volume of products.
Other forms of wages apply.
Contract -- This is an agreement under which one party, the contractor, undertakes to perform certain work on the instructions of the other party, the customer, who, in turn, undertakes to accept and pay for the work performed. Payment for labor is made only according to the final result. Funds for the remuneration of the contracting site include the basic salary, which is formed, as a rule, according to the established salary standards for the final result of work, and bonuses for collective results, in addition, some individual payments, mainly of an incentive nature, may be made.
Various payment systems can be applied.
The tariff system is a set of standards that regulate the level of wages of various groups and categories of workers, depending on the following conditions:
the complexity of the work performed;
levels of labor, including those deviating from normal;
natural and climatic conditions in which the work is performed;
intensity of labor (combination of professions, team leadership, etc.);
the nature of work.
The main elements of the tariff system include tariff-qualification directories, tariff scales, tariff rates.
The basis of the tariff-free system remuneration is assigned a qualification level that characterizes the actual productivity of the employee. It is defined as the quotient of dividing the actual salary of an employee for the past period by the minimum salary level established at the enterprise, based on the proportions set by the tariff system. The base can be taken not by the qualification level, but by salaries and tariffs with or without the relevant bonuses.
In recent years, the system of payment with determination of the amount of remuneration of the employee based on the salary of the manager; in this case, the monthly salary of the manager is taken as 100%, and a coefficient is set for each position (given its importance in the structure of the enterprise).
In addition, the employer may establish any other form of remuneration that does not violate the interests of the employee, and also does not worsen his position in comparison with that provided for in the collective agreement and in the legislation.
In accordance with Article 78 of the Labor Code, the monthly wage of an employee who has worked out the norm of working hours fully determined for this period and fulfilled his labor duties cannot be lower than the minimum monthly amount of work. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments.
Remuneration of employees of the enterprise
Lecture 5
Questions.
1. Socio-economic essence of wages
2. The structure of remuneration of employees of the enterprise
H. Forms and systems of wages
As a socio-economic category, wages require consideration in terms of its role and significance for the employee and employer. For an employee, wages are the main and main item of his personal income, a means of improving the well-being of himself and his family members. Therefore, the stimulating role of wages is to improve the results of labor in order to increase the amount of remuneration received. For the employer, the wages of employees is one of the main cost items for production.
The salary has three main functions:
reproductive;
Motivational;
Regulatory.
The reproductive function provides the worker with the volume of consumption of material goods and services at a level sufficient for the normal reproduction of the labor force and the increase of intellectual potential in accordance with the changing technical and social factors of production.
The motivational function consists in the ability to encourage the employee to labor activity, to increase labor efficiency. The implementation of this function is carried out by the management of the enterprise through specific wage systems.
The regulatory function plays the role of balancing the interests of workers and employers. It acts as a regulator of demand for the products and services of the enterprise, as well as for labor in the labor market. The basis for the implementation of the regulatory function is the differentiation of wages by groups of employees, according to the priority of activities or other characteristics. Thus, a certain policy is developed to establish the level of remuneration for various categories of workers.
The amount of wages is determined not only by the amount of money that the worker will have, but also by what he can buy with this money. That is, the purchasing power of money is determined by the ratio of nominal and real wages.
The nominal wage is the total amount of the employee's wages, regardless of taxes and mandatory payments.
The disposable wage is the accrued amount of the employee's wages minus income tax and mandatory payments.
Real wages - the amount of material goods and services that can be purchased with nominal wages, i.e. purchasing power of nominal wages.
There are also monetary and non-monetary forms of wages. (limitation of wages in kind to 20% of wages actually due.)
The essence and socio-economic significance of wages. Wage is the price paid to a worker for the use of his labor. It occupies the main place in the total income of the population.
Its value is determined by the labor market, i.e. supply and demand for labor. The mechanism of competition, both on the part of employers and on the part of labor sellers, determines the current price of labor.
The higher the level of competition in the labor market, the more effectively the system of markets and the economy itself compete. At the same time, the more efficiently the economy functions, the higher the price of labor resources is the standard of living of the population. There can be no high wages in an inefficient economy. Its size depends on the degree of development of the productive forces of society, the productivity of labor, its organization, and the scientific and technical process.
The upper limit of wages in a market economy is not limited. There are nominal wages, i.e. its monetary size, and real wages. Under real wages understand the amount of goods and services purchased for it. It is calculated according to the formula Ur Un p, where Ur - real wages Un - nominal wages P - the level of prices for consumer goods and services.
Thus, if prices for goods and services increased by 1.45 times over the quarter, and nominal wages by 1.23 times, then the change in real wages will be 0.85 times 1.23 1.45, i.e. decreased by 15. The labor market determines the differentiation of wages of various categories of workers. Demand and supply for labor have the greatest influence on the value of real wages, along with a number of other factors. In trade, the labor market has its own characteristics, which are expressed in the following: the need for trade workers is growing at a faster pace compared to other industries, which indicates the increasing importance of trade in a developing market. Trade attracts a large number of workers from other areas, so many people work here. without special knowledge, but with experience in various sectors of the economy, the attractiveness of labor in trade is due to higher profitability compared to other industries, the need for working professions in trade has its own specifics, due to the fact that a steady trend in demand for young workers is revealed.
This trend of the labor market in trade sets the task of creating a new motivational mechanism for stimulating labor.
Therefore, its stimulating role is very great. From the point of view of the employer, wages are the means used to hire labor and constitute one of the main items of distribution costs. At the same time, the employer is interested in reducing the level of costs in relation to turnover. At the same time, in the context of changing trade conditions, the introduction of new forms of service, it may be appropriate to increase labor costs in order to increase the profits of the enterprise.
It should be noted that the level of remuneration has a significant impact on the behavior of both the employee and the employer. At the same time, in modern conditions, the elements of the individual income of an employee include, in addition to wages, other components. Fig.1. Rice. 1. The main elements of the employee's income in cash 1.2. Types, forms and systems of wages at trade enterprises With the transition to market relations, the essence of such concepts as wages and the formation of income of a trade enterprise has fundamentally changed.
Wages are part of the income of the owner of a commercial enterprise, spent to pay the wages of an employee in accordance with the terms of employment. The organization of wages includes the following elements of the tariff system, forms and systems of remuneration. The organization of wages at trade enterprises is carried out in accordance with the following principles 1 stimulating function of wages. This principle of organizing wages involves the establishment of a relative level of wages depending on the quantity, quality and results of labor 2 differentiation of salaries depending on the amount of work, qualifications of the employee, working conditions. The differentiation of wages is closely related to the segmentation of the labor market, which regulates the level of wages for various categories of workers.
Salary is divided into two types of basic and additional. The principal is calculated for the time actually worked and the work performed at the enterprise.
Additional - these are statutory payments for hours not worked. It includes vacation pay, severance pay, preferential hours for teenagers and some other types of payments. In the conditions of various organizational and legal forms of ownership, trade enterprises gained independence in choosing the procedure for remuneration. They independently determine not only the number of employees, but also the forms of remuneration. In the economy of enterprises, time-based, piecework, flexible are indicated as the main systems of remuneration.
The forms in which each of the systems can be implemented are shown in Fig.2. In the case of hourly wages, the employee is paid in accordance with the salary for the time actually worked. The piecework system is a payment depending on the amount of work at a fixed rate. Recently, flexible systems have become widespread, in which wages are linked to the final result. Fig.2. Forms and systems of remuneration The basis of time wages is the principle of the dependence of wages on the amount of time worked. However, due to the fact that labor can be simple and complex, labor rationing is necessary, which is carried out with the help of a tariff system, an integral part of which is the tariff rate - an indicator of wages per hour. It represents the level of wages for simple labor.
The initial base is the minimum tariff rate or the tariff rate of the first category Tariff scale - a scale that determines the differentiation of the tariff part of wages depending on qualifications.
This is a set of tariff categories of wages that characterize the qualification level of the worker and the tariff coefficient, showing the ratio of the tariff rate of this category to the tariff rate of the first category. At the federal level, developed guidelines to improve the organization of wages for employees of institutions, organizations and enterprises that are on budget financing.
In total, 18 categories of payment have been established. Table 1 . The higher the qualification of the worker, the higher the rank. Table 1 Tariff coefficients used in remuneration of public sector employees Wage category Tariff coefficient Wage category Tariff coefficient 1st 1.00 10th 2.44 2nd 1.11 11th 2.68 3rd 1 .23 12th 2.89 4th 1.36 13th 3.12 5th 1.51 14th 3.36 6th 1.67 15th 3.62 7th 1.84 16th 3.9 8th 2.02 17th 4.2 9th 2.22 18th 4.5 Wages of employees under a simple time-based system are determined as wages at a fixed rate for hours worked in a given period .
With the time-bonus system, additional payments are provided to the basic wage rate in the form of a bonus. Time-based payment with controlled production provides for a change in the tariff rate in one direction of increase or decrease, depending on the norms of production, labor discipline, trade and technological factors.
As practice has shown, when remunerating at tariff rates and coefficients, it is difficult to link wages with final results, especially in conditions of economic instability and inflation. Therefore, the system of floating salaries is increasingly being used. With this system, at the end of the month, taking into account the results financial activities new salaries are set. The amount of salaries rises or falls depending on the growth or decrease in the established performance indicators, this can be either turnover or income. This system is designed to simulate an increase in the results of the enterprise, since if they deteriorate, the salary for the next month can be reduced.
Piecework wages, depending on the method of accounting for revenue and incentives, have the following systems: direct piecework, piece-bonus, piece-progressive, commission. Under the direct piecework system, the employee's wages are paid at a fixed rate. An employee's total earnings are determined by multiplying the piece rate by the amount or quantity of goods sold.
With this system, the personal interest of an individual employee is significantly increased, but the disadvantage is that it does not interest the employee in improving the efficiency of the entire enterprise. Under the piece-bonus system, the employee, in addition to earnings at piece rates, receives a bonus provided for by the terms of the bonus. Under the piecework-progressive system, the work of an employee within the established plan target is paid at direct piece rates, and if it is overfulfilled, at higher rates.
The value of prices is set depending on the specific working conditions, the structure of turnover, seasonality. The commission system of remuneration of labor is used for remuneration of labor depending on the volume of the result of the activity of the turnover, the value of transactions concluded on the stock exchanges, in wholesale trade. This system can be used as a combination of time wages with performance-based remuneration.
At the same time, it is advisable for each employee to keep an operational record of his work results. Each of these systems can be individual or collective. In trade, both individual and collective wages are used. According to the method of calculating the rate, the following types of piecework payment are used at rates for a given volume of trade, at rates for the percentage of the implementation of the plan of trade, at rates for natural indicators.
Sellers, cashiers, controllers - cashiers, packers can be transferred to piecework wages. Due to the fact that trade in most goods is seasonal, it is advisable to set prices seasonally, taking into account the impact of inflation. The season may include several months. When making piecework wages, preparatory work, aimed at the introduction of progressive forms of labor organization, the rationalization of the modes of operation of stores, the introduction of progressive technology for the distribution of goods, new types of trade services. Collective brigade remuneration at piece rates is payment for collectively performed work.
Collective brigade piecework payment is most effective in department stores, sections with at least 6 people, with a relatively constant flow of customers and a stable assortment. The calculation of the brigade rate is made taking into account the average annual volume of trade and the amount of monthly salaries.
Employees of shoe stores, ready-made dresses, televisions and other goods can be transferred to piecework wages for natural indicators with the provision of prompt qualitative and total accounting for the sale of goods. The rate for 100 pieces of goods sold is determined by dividing the sum of the monthly salaries of all members of the team by the average monthly number of goods sold. In retail and small-scale wholesale trade, wages are mainly paid depending on the volume of trade.
The percentage of production is determined in each case individually, depending on the labor intensity of the goods sold, so this must be taken into account in the calculations. The tariff-free system, as a rule, is used in a well-organized team. Each employee is assigned a labor remuneration coefficient, a labor participation coefficient or KTU, which takes into account his qualifications and the effectiveness of work in a team when performing a certain amount of work. The contractual system of remuneration provides for the conclusion of an employment contract. In addition to the size of the tariff rate, the employment contract may provide for various additional payments and allowances for professional skills and high qualifications, for knowledge foreign languages for deviation from normal working conditions.
In addition, the amount of additional payments for combining professions and positions may be indicated. Various types of incentives for employees can also be reflected in an individual labor contract, for example, bonuses, remuneration at the end of the year, payment for length of service. To increase the labor activity of personnel, a system of material incentives is widely used, in which various forms are used - bonuses for current results of economic activity, additional payments and allowances, various one-time incentives for labor results and social payments.
The enterprises are developing a provision on material incentives, which contains general provisions, the procedure and amount of bonuses, deprivation and reduction in the amount of bonuses, rules for paying bonuses for years of service. AT general position established different kinds incentives, such as, for example, monthly, quarterly and annual bonuses based on the results of work for each employee bonuses for performing particularly important tasks percentage bonuses for long service subsidies for lunches one-time financial assistance when providing annual leave payment for sanitary-resort treatment.
The procedure and amounts of bonuses, deprivations and reductions in the amount of bonuses are developed by a trading enterprise, taking into account the specifics of its activities.
Bonuses, as a rule, are made according to the results of work for a month or a quarter. If necessary, other periods for the bonus season may be established. The section on bonuses should include specific indicators and conditions for bonuses for all categories of employees, the procedure for paying bonuses, increasing or decreasing their size. The indicators and conditions of bonuses must be specific and clearly formulated. They should be quantifiable and based on existing accounting and reporting.
Their calculation should be simple and understandable for employees. It is advisable to differentiate the indicators and conditions of bonuses by categories of employees. At the same time, a plurality of indicators and bonus conditions should not be allowed. 1.3.
End of work -
This topic belongs to:
organization of wages
Therefore, we believe that the study of the organization of wages is becoming one of the most relevant in the labor economy. Among them are such aspects as the socio-economic content of wages. The problem of the effectiveness of the organization of wages is strategic, since it depends on its solution..
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