Analysis of ph at the enterprise. Analysis of the payroll fund of LLC MS-company. Horizontal analysis of labor costs

GRADUATE WORK

Analysis of the wage fund at the enterprise

Introduction

1. Theoretical basis wages

1.1 Wages - concept, essence, functions

1.2 Basic principles of the organization and regulation of wages, the composition of the wage fund

1.3 Forms and systems of remuneration at the enterprise

1.4 Methodology for the analysis of the payroll

2. Analysis of the wage fund at the enterprise

2.1 Main technical and economic indicators of the machine shop No. 5

2.2 Analysis of the payroll

2.3 Methods of remuneration of employees applied in JSC "NKMZ"

3.1 Effective wage systems in a market environment

(for example, economically developed countries)

3.2 The main directions of the formation of a market system of motivation and remuneration at enterprises of Ukraine

3.3 Explicit remuneration system as a progressive method of personnel motivation

4. Labor protection

4.1 Analysis of hazardous and harmful production factors in the workplace with a personal computer

4.2 Development of measures to ensure safe and comfortable working conditions

4.3 Calculation of the effectiveness of labor protection measures

Conclusion

Applications

INTRODUCTION

At present, the situation in the organization of labor remuneration is as follows. First, in the conditions market economy there was a decline in real wages in almost all industries. The ratio of the minimum wage and living wage began to approach each other only recently, and in the future minimum wage will not be able to catch up with it, since inflation is still taking place. And government decrees that raise the minimum wage are approved with a delay. That is, labor is not valued at its true value. Secondly, there was a huge differentiation of wages between individual social groups, as well as between the same professions, but at different enterprises and organizations. Third, wages have ceased to be a stimulating factor, which makes it difficult to pursue motivating policies. Also, there are still systematic non-payment and delays in wages at individual enterprises and organizations due to inexperience in operating in a market economy. In these conditions, it is necessary to find out the reasons and outline possible ways and measures to optimize the formation of the wage fund. That is, the topic of improving the remuneration system is currently very relevant.

The object of the research is a subdivision of a large industrial enterprise JSC "NKMZ".

NKMZ is the largest supplier of rolls for rolling mills, unique castings and forgings, produces a wide range of consumer goods and auto parts. Machines and equipment of Novokramatorsk Machine-Building Plant operate in 49 countries of the world, including Japan, Germany, France, Italy, Canada.

Powerful production, research and experimental base, modern technologies and qualified personnel allow the company's staff to create high-quality complex equipment in short time, to maintain its long-term operational capabilities at the customer's site.

JSC NKMZ has a closed production cycle from smelting liquid metal to the production of finished mechanical products.

A distinctive feature of this one of the world's largest heavy engineering enterprises is a wide range of products with a significant share of total volume production of products that are unique in their technological parameters.

The subject of the research is the payroll fund of the subdivision, its components, as well as the existing employee remuneration system at the enterprise.

The purpose of this thesis is to conduct research on the state of remuneration at a specific facility, to analyze the current systems and forms of remuneration, to find out their shortcomings. Taking into account the results of the research, develop recommendations and measures to eliminate the discrepancy between wages and costs, to increase employee satisfaction with wages, to improve the existing forms and systems of remuneration.

To achieve this goal, the following tasks must be completed. First, it is necessary to define the essence of the category of wages. Second, consider the current state of wages in national economy in general and specifically at the surveyed object. Determine the basic principles of organizing wages and study the system of organizing wages at the object under study. It is necessary to pay attention to the mechanism of regulation of labor remuneration by the state in modern market conditions. You also need to consider the existing forms and systems of remuneration and how these forms and systems are applied in the surveyed enterprise, consider operating system bonuses and incentives to employees, forms and amounts of remuneration. It is necessary to analyze the cost of labor at this facility, to determine the funds that exist in the enterprise and from which remuneration for labor is paid to employees.

Thirdly, the possibility of using other modern wage systems should be considered. Since wages are currently still in an insufficiently satisfactory state, it is necessary to develop recommendations for its improvement. That is, to develop specific measures that could increase the satisfaction of employees with their wages, bring its size closer to actual cost labor force, to increase the interest of both workers and the company in increasing wages. To develop measures to return the salary to its stimulating function to strengthen the motivational policy of the enterprise.

For the legislative substantiation of remuneration, he used the Labor Code of Ukraine, the Law of Ukraine “On Remuneration”. Our problem is considered in the most detail by such authors as B.M. Genkin, A.V. Kalina. , Prokopenko N.D., Nesterova E.V.

All measures taken should be beneficial to both the enterprise and its employees and should lead to a certain economic effect, such as improving social and financial conditions workers, specialists, employees and managers.

1. THEORETICAL BASIS OF LABOR REMUNERATION

1.1 Wages - concept, essence, functions

In the conditions of the transition to a market economy, enterprises are looking for new models of wages that break the leveling and give scope for the development of personal material incentives. However, before constructing a mechanism of remuneration for labor in the new conditions, it is necessary to determine what exactly wages are, for many economists and practitioners persistently prove. That instead of the concept of "salary" should be used the concept of "earned income".

Here only the source of wages is proved, and this source is not specifically named. 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 economic activity enterprises. Further, changes in property relations are not taken into account. Denationalization and privatization.

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 performance of the workforce.

Taking into account the above, the considered category can be defined as follows. Wages are the main part of funds allocated for consumption, which is a share of income (net production), depending on the final results of the team's work and distributed among employees in accordance with the amount and quality of labor expended, the real labor contribution of each and the amount of capital invested.

Let's define the essence of wages. Most consumer income is wages. Therefore, it has a decisive influence on the amount of demand for consumer goods and the level of their prices. V economic theory there are two main concepts for determining the nature of wages:

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

b) wages are the monetary expression of the value of the commodity, "labor power" or "the converted form of the value of the commodity, labor power." Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which there is a deviation of wages from the cost of labor.

"Wages as the price of labor" The theoretical foundations of this concept were developed by A. Smith and D. Ricardo. A. Smith believed that labor enters into the quality of a commodity and has a natural price, that is, "natural wages." It is determined by the cost of production, in which he included the cost of the necessary means of subsistence for the worker and his family. A. Smith did not distinguish between labor and “ labor force”And therefore understood the value of labor power by“ natural wages ”. He determined the amount of wages by the physical minimum of the worker's means of subsistence. In addition, the salary includes historical and cultural elements.

The theory of a minimum of means of subsistence was further developed by D. Ricardo; he linked the initial foundations of definitions of wages with two assumptions of Malthus: the law of "diminishing soil fertility" and the law of population. On the basis of the first law, Ricardo concluded that with the development of society, the value of the means of subsistence increases, therefore, wages should also increase. On the basis of the second law, he came to the conclusion that it is impossible to exceed the wages of workers in excess of the level of the minimum means of subsistence. The essence of this conclusion lies in the fact that with an increase in wages, the birth rate is stimulated, and this leads to an increase in the supply of labor and a decrease in wages. In turn, a decrease in wages is accompanied by a decrease in the population and labor supply in the market, and this leads to an increase in wages. Under the influence of fluctuations in the supply of labor, wages maintain a tendency to establish a certain constant value in the form of a physical minimum of means of subsistence.

Analysis of the wage fund of LLC "MS-company"

Let's analyze the payroll fund of LLC "MS-company". To do this, we first calculate the absolute and relative deviation of the size of the wages fund as a whole for the enterprise, and then analyze the payroll by categories of workers and by types of payments. The data for the analysis of the payroll were taken from Form No. P-4 "Information on the number, wages and movement of employees" (see Appendices 7, 8) and Form No. 2 "Profit and Loss Statement" (see Appendix 4).

Table 3.1. Indicators for calculating the absolute deviation of the payroll

FOT abs = FOT 1 - FOT 0 = 21,716.86 rubles. - 19,145.14 rubles. = 2,571.72 thousand rubles.

The company has seen an increase in labor costs from 19,145.14 thousand rubles. up to 21,716.86 thousand rubles. Despite the fact that, according to the absolute deviation, the revenue increased by 2.98%, the salary fund was overspending by 2,571.72 thousand rubles. The absolute deviation is determined without taking into account the volume of production, therefore the costs in reporting period should be compared with the baseline, recalculated for the growth rate of output, adjusting only the variable part of the wage bill.

Let's calculate the relative deviation of the wage fund in the reporting period from the baseline:

Payroll rel = payroll 1 - (payroll per 0 * I VP + payroll post 0) = 21,716.86 thousand rubles. - - (4,231.17 thousand rubles * 1.0298 + 14,913.97 thousand rubles) = 2,445.63 thousand rubles.

The relative growth of the wage fund in comparison with 2008 amounted to 2,445.63 thousand rubles in 2009. The calculation of both absolute and relative deviations indicates an overspending of the payroll. Let's make a horizontal and vertical analysis of the wage fund in the context of categories of workers.

Table 3.2. Analysis of the wage bill by employee category

The table shows that the payroll in the reporting period increased by 2,571.72 thousand rubles. There is an increase in the wage fund for all categories of workers. The largest increase occurred in the category of workers: by 1,478.64 thousand rubles. (the proportion of their wages is 55.15% in 2008 and 55.43% in 2009). This is due to the greater number of workers in this category compared to managers and specialists. The smallest weight in the structure of the wage fund belongs to the salaries of managers, which in 2008 amounted to 21.84%, and in 2009 - 21.19%. The share of remuneration of specialists in the reporting year is 23.38%, and last year 23%. The salary fund for managers increased by 419.16 thousand rubles, and for specialists - by 673.92 thousand rubles.

Let's analyze the payroll by types of payments in table 3.3.

After examining the structure of the fund according to table 3.3, we see that the largest part in it is occupied by official salaries, that is, the time-based form of remuneration (9,916.26 thousand rubles in 2008 and 10,360 thousand rubles in 2009, the share is 51.8% and 47.7%, respectively).

The next largest percentage in the structure of the fund is the percentage bonus for work in the southern regions of the Irkutsk region (3,456.72 thousand rubles in 2008 and 3,978.0 in 2009, the share is 18.06% and 18.32%, respectively). ), followed by the regional coefficient (2,305.68 thousand rubles in 2008 and 2,652.0 thousand rubles in 2009, the specific weight is 12.04% and 12.21%, respectively).

Table 3.3. Analysis of the structure of the wage fund by type of payment

Another fairly significant part of the fund falls on payment at piece rates (1,288.80 thousand rubles in 2008 and 1,489.20 thousand rubles in 2009, the share is 6.73% and 6.86%, respectively) and premiums (1,238.43 thousand rubles in 2008 and 2,017.50 thousand rubles in 2009, the specific weight is 6.47% and 9.29%, respectively).

Compensation and incentive payments have an insignificant share in the structure of the wage fund (in 2008, respectively, 0.39% and 3.25%, and in 2009 - 0.36% and 3.86%). The share of compensatory surcharges in the reporting period decreased, while incentive payments increased.

The table shows that the fixed part of the payroll significantly exceeds its variable part, since their share in the base period is 77.90% and 22.10%, respectively, and in the reporting period - 72.27% and 27.73%. In the reporting period, there was a significant decrease in the share of the fixed part of the payroll (by 5.63%) and an increase in the share of the variable part.

It should be noted that the overspending of the payroll is allowed mostly due to its variable part. The absolute deviation of the variable part of the payroll compared to 2008 is 2.29 times greater than the absolute deviation of the constant part. The variable part of the payroll depends on the volume of production and sales of products. In the reporting period, there was an increase in the volume of production and sales and due to this revenue, and, consequently, the variable part of wages. In LLC "MS-company" fixed costs prevail in the structure of the wage fund, since in this case, with an increase in production and sales, it is possible to get the greatest profit, but there is a danger that with a decrease in sales, the company will incur greater losses than under the conditions of prevalence piecework and commission payment.

Knowing the constant and variable part of the wage bill, it is possible to determine its impact on profit growth.

Table 3.4. Analysis of the ratio of growth rates of average wages and growth of profits

The change in the constant and variable parts of the average annual wage can be determined as follows:

I salary post. = post. part of s / g salary 1 / post. part of s / g salary 0 = 186.846 / 175.458 = 1.0649

I ZP perm. = perm. part of s / g ZP 1 / perm. part of s / g salary 0 = 71.688 / 49.779 = 1.4401

Profit 1 / Profit 2 = 59 103/52 176 * 100 = 113.28%

144,01% > 113,28% > 106,49%

It can be seen that profit grows faster than the constant part of the payroll and slower than its variable part. Since in LLC MS-Company fixed costs prevail in the structure of the wage fund, the profit growth at the enterprise is higher than if the structure of the fund was dominated by variable costs... Enterprises whose cost structure is dominated by fixed costs have higher profits, and lower - by enterprises that mainly bear variable costs.

To assess the effectiveness of the use of payroll G.V. Savitskaya offers the following odds:

Salary productivity = revenue / payroll

Salary intensity = payroll / revenue

In addition, G.V. Savitskaya, in her methodology, analyzes how much profit falls on 1 ruble. payroll fund, for which the ratio of profit from sales (P) to the payroll fund (payroll) is determined:

Profit for 1 rub. FOT = P / FOT

Let us assess the effectiveness of the use of payroll.

Table 3.5. Analysis of the effectiveness of the use of the wage fund

Salary productivity decreased in 2009 compared to 2008 by 1.34. V this case the use of the relationship between the size of wages and the labor contribution of workers can be assessed as insufficiently effective. There has been a decrease in the stimulating role of wages, and, therefore, insufficient rational spending of the wages fund. LLC "MS-company" should pay attention to the fact that the increase in wages is accompanied by an improvement in production indicators. Salary intensity is the coefficient of labor costs in the output of the final social product. Salary intensity in 2009 increased by 0.01. Consequently, there is a slight increase in the cost of production, since this includes the amount of accrued wages. This happened as a result of a discrepancy between the growth rates of average output and average wages, which can be explained by an increase in salaries at the enterprise. It follows that less products were produced by 1 ruble of wages in the reporting year. Also in the reporting year, 1 ruble of salary received less profit from sales by 0.01, which is not entirely favorable for the results of the enterprise.

In the course of further analysis, it is necessary to establish the reasons that influenced the change in the payroll.

Table 3.6. Analysis of the wage fund

For the factor analysis of the absolute deviation in the wages fund of LLC MS-Company, the following model is used:

FZP = H H D H P H W

The wage fund is influenced by such factors as the average number of employees (H), the number of days worked by one employee per year (D), the length of the working day (P) and the average hourly wage of one employee (W).

FOT h =? H H D 0 H P 0 H W 0 = (-1) H 248.85 H 7.9566 H 113.76 = -225.245 (t. Rub.)

FOT d = H 1 H? D H P 0 H W 0 = 84 H (-2.03) H 7.9566 H 113.76 = -154.345 (t. Rub.)

FOT n = H 1 H D 1 H? P H W 0 = 84 H 246.82 H 0.0249 H 113.76 = 58.728 (t. Rub.)

FOT w = H 1 H D 1 H P 1 H? Z = 84 H 246.82 H 7.9815 H 17.48 = 2 892.581 (t. Rub.)

PHOT =? PHOT h +? PHOT d +? PHOT n +? PHOT s

Payroll = (- 225.245) + (-154.345) + 58.728 + 2 892.581 = 2 571.72 (thousand rubles)

In the reporting period, the payroll increased by 2,571.72 thousand rubles.

Factor analysis showed that the increase in payroll was mainly due to an increase in the average hourly wages by 0.01748 thousand rubles, which led to an increase in the wages fund by 2,892.581 thousand rubles. The increase in the average hourly wage was mainly due to the increase in salaries, as well as due to the increase in production and sales. Due to the increase in the average working day by 0.0249 hours, the payroll increased by 58.728 thousand rubles.

In addition, there are factors that influenced the decrease wage fund. These include, firstly, a decrease average headcount per 1 person, which led to a reduction in the wages fund by 225.245 thousand rubles, and secondly, whole-day losses of working time led to a decrease in the wages fund by 154.345 thousand rubles. The reason for whole-day losses of working time is the days of incapacity for work of workers.

Let us analyze the reasons that influenced the change in the payroll of workers:

Table 3.7. Analysis of the wage fund for workers

For the factor analysis of the absolute deviation in the wages fund of workers of LLC "MS-company", a two-factor model is used:

FZP = H H Z,

where H is the number of workers,

З - the average annual wage of one worker.

The calculation of the influence of factors according to this model will be made by the method of absolute differences:

FOT h =? H H Z 0 = -1 H 195.5 = -196 (thousand rubles)

FOT W = H 1 H? Z = 53 H 31.6 = 1,675 (thousand rubles)

Verification of the calculations:

FOT =? FOT h +? FOT Z = -196 + 1 675 = 1 479 (thousand rubles)

In the reporting period, the wages fund of workers increased by 1,479 thousand rubles. Factor analysis showed that the increase in the payroll was due to an increase in the average annual wages by 31.6 thousand rubles, which led to an increase in the wages fund by 1,675 thousand rubles. The increase in the average annual salary was mainly due to the increase in salaries.

A decrease in the average headcount by 1 person in the reporting year led to a reduction in the wage bill by 196 thousand rubles.

And now let's consider the reasons that influenced the change in the payroll of employees:

Table 3.8. Analysis of the payroll of employees

The factor analysis of the absolute deviation of the payroll of employees of LLC "MS-company" is carried out in the same way as the model of the analysis of payroll of workers:

FOT h =? H H Z 0 = 0 H 276.97 = 0 (thousand rubles)

FOT W = H 1 H? W = 31 H 35.26 = 1,093 (thousand rubles)

Verification of the calculations:

FOT =? FOT h +? FOT Z = 0 + 1 093 = 1 093 (thousand rubles)

The increase in the payroll of employees was solely due to an increase in the average annual salary by 35.26 thousand rubles, which led to an increase in the wages fund by 1,093 thousand rubles.

The reserves for the relative saving of the wage fund are the increase in the efficiency of its use. The main condition for increasing the efficiency of the use of wages in LLC "MS-company" is cost savings due to the growth of labor productivity and reducing the labor intensity of products. Improving working conditions, improving safety, the use of the latest technologies will increase the quality of production and service. In turn, an increase in the pace of work, the number of services provided, the speed of product circulation, etc. will lead to an increase in labor productivity. The volume of production and sales of products will increase, the financial condition of the enterprise will significantly improve and there will be a real opportunity to increase the wages of workers.

The rate of growth of labor productivity should outstrip the rate of growth of wages. This indicates the efficiency of production management, as a result of which real prerequisites are created for increasing the rate of expanded reproduction and increasing living standards workers.

Now it is necessary to determine the relationship between the growth rate of average annual wages and the growth rate of labor productivity.

Table 3.9. Analysis of the ratio of growth rates of average wages and labor productivity

The change in average earnings is characterized by its index I salary, which is determined by the ratio of the average annual wage current year and for last year... The labor productivity index (I PT) is calculated in a similar way. This is the ratio of the average annual output of one worker in the reporting period to the output in the base period.

I ZP = ZP 1 / ZP 0 = 258.534 / 225.237 = 1.1478

I PT = PT 1 / PT 0 = 3 413.73 / 3 276.06 = 1.042 1.1478> 1.042

The calculation showed that the growth rate of the average annual wages outstrips the growth of labor productivity. This indicates the ineffectiveness of production management.

In the reporting period, wages increased by 14.78%, and labor productivity - by 4.2%, that is, for the analyzed period, the growth rate of labor productivity is lower than the growth rate of wages. To determine the amount of savings (- E) or overexpenditure (+ E) of the wage fund in connection with a change in the ratio between the growth rate of labor productivity and its payment, we use the formula:

E = FOT 1 * (I RFP - I PT) / I RFP

E = (21 716.86 H (1.1478 - 1.042)) / 1.1478 = 2 001.78 (thousand rubles)

Existence of payroll overruns in the amount of 2,001.78 thousand rubles. indicates a slower growth in labor productivity in comparison with the growth of average wages, which leads to an increase in wages per ruble of output, and cost overruns.

In order for the work and activities of the organization as a whole to become more effective, LLC "MS-Company" needs to intensively introduce the latest technologies, improve the existing industrial production... For the same purposes, the enterprise needs to effectively use the number of employees, increase labor productivity. For expanded reproduction, obtaining the necessary profit and profitability, it is important that the growth rate of labor productivity outstrips the growth rate of its payment. With an increase in labor productivity, the revenue and profitability of the organization will increase.

Performance and employee benefits are closely intertwined within each business structure. With the growth of labor productivity, there are real grounds and opportunities for increasing labor remuneration. On the other hand, an increase in an employee's salary is the best way to motivate, which leads to an increase in the efficiency of his work activity. Therefore, the analysis of the payroll (payroll) is of great importance for understanding the general situation in the company.

The task of a competent leader is to systematically monitor the use of payroll, track trends and identify opportunities to reduce costs by increasing productivity or changing the motivation system.

The sum of the salaries of all employees of the company gives the wage fund, which becomes a significant part of the company's expenses. The share of payroll in the total aggregate of costs for organizations of different industries varies from 5 to 65%. It affects the final cost of goods or services.

Payroll analysis is necessary to address the following problems and issues:

• comparison of the real value of the payroll with the past and planned values, the calculation of deviations and the identification of their causes;
• comparison of the dynamics of growth of labor efficiency and payroll;
• search for existing reserves of the company and ways to reduce costs or increase efficiency.

The main sources of information for an economist or analyst are accounting information, statistical reporting, personnel department data.

How are deviations evaluated?

Analysis of wages begins with identifying deviations of the actual value of the payroll from the planned one. To find the absolute deviation, you should use the formula:

AO = FFOT - PFOT, where

FFOT - real level payroll fund;

PFOT is its planned value.

The formula is applicable for the company as a whole, for individual departments or certain categories of employees.

The absolute deviation characterizes only the nature of the use of payroll and does not correlate it with the labor productivity of the company. In order to compare salaries and fulfillment of plans, you need to use a relative indicator. It is calculated by the formula:

OO = FFOT - PFOT * K, where

K is the rate of execution of the plan.

Analysis of labor costs from the standpoint of efficiency

To understand how effective the costs of motivating employees are, it is necessary to compare the rate of increase in payroll with the dynamics of growth in labor productivity. For this, the following algorithm is used:

The rate of increase in salaries in the company is calculated

1. FROM = NWF / NWP, where
   • NWF is the actual average salary level at the enterprise;
   • NWP is the planned value of the average salary.
2. The index of performance gains is calculated
   • PI = VPF / VPP, where
   • VPF - actual production for the company;
   • Runway - planned production value
3. The coefficient of advance is determined
   • K = PI / FROM

The optimal situation is when labor productivity increases faster than material incentives for employees: K> 1. If everything is the other way around, we can talk about the overspending of the payroll. The cost of goods increases unjustifiably, net profit organization falls. It is necessary to find ways to improve labor efficiency or reduce salaries for the company, cut staff.

To analyze the use of the payroll in dynamics, you can use the following indicators: revenue per ruble of salary or net profit per ruble of salary. Their increase indicates an increase in the efficiency of use labor resources... The payroll is being applied correctly, and the company has every opportunity to improve its profitability.

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Galkina Yulia Evgenievna- Candidate of Economic Sciences, Associate Professor of the Department of Management of Vladimirsky state university named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.

Elena Shirokova- Master's student of the Department of Economics, Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.

Annotation: The article examines and analyzes the main components of the wages fund of an industrial enterprise on the example of a department of the RFNC-VNIIEF subdivision - Sanatorium-preventorium. An important task is to control the use of the wages fund, to identify the possibility of reducing costs. Salary is one of the main components of expenses in the enterprise. Therefore, the analysis of the wage bill is of great importance.

Keywords: Wage fund, average payroll, average monthly wages.

VNIIEF has implemented the EUSOT (unified unified remuneration system). From a practical point of view, the unity of the system is also necessary when introducing unified standards for reporting, budgeting, cost accounting, production and economic forecasts, etc. in the industry. The existing ("historical") systems of remuneration were noticeably different in different organizations of the industry, but they were in many ways united only by the fact that they did not change at times for decades and by this fact alone lost their motivating effect and relationship with work performance.

A unified remuneration system increases the overall transparency and clarity of remuneration. The structure of remuneration in the EUSOT consists of the following elements:

1. Guaranteed monthly wages for labor - base salary / tariff calculated on the basis of an assessment of the market competitiveness of work by position / profession, taking into account economic condition organizations.

2. ISN (integrated incentive premium), which is introduced as a tool to differentiate the monetary remuneration of employees in accordance with the level of professional competencies and work performance (assigned based on the results of employee assessment).

3. Bonus at the end of the year based on key performance indicators (KPIs), which is paid if the organization and the employee achieve the set goals, objectives and performance indicators. The higher the cumulative result, the higher the level of remuneration.

4. In the case of special results and outstanding achievements - individual employees, in addition to key managers, may be paid an operational one-time bonus.

5. Compensation payments regulated at the level of legislation are paid in strict accordance with the law. Thus, the structure of payments and their motivational effect is concentrated in the context of rewards of quality results, overall progress and continuous professional development.

Table 1. Dynamics of payroll (fact).

The wage fund is growing steadily. The average salary per employee in 2015 was 32.17 thousand rubles, in 2016 - 33.91 thousand rubles.

Table 2. Payroll of the subdivision by the structure of payments (plan).

Based on the data in tables 1 and 2, we will analyze the deviation of the actual value of the wage fund from the planned one. The absolute deviation is defined as the difference between the actual and planned value of the wage bill.

Absolute deviation in 2014 = -889 thousand rubles.

Absolute deviation in 2015 = -1112.83 thousand rubles.

The absolute deviation in 2016 = -1176.9 thousand rubles.

Thus, the savings of the fund are observed. The resulting savings were formed due to a decrease in the average number of employees.

Table 3. Analysis of the composition and structure of payroll (plan).

The largest share falls on the official salary / tariff (30.03 and 31.62% in 2015-16, respectively).

The table shows that it is planned to increase the wage bill in 2016 compared to 2015 by 1,599.97 thousand rubles. The increase was mainly due to an increase in tariffs, zonal payments, and an increase in the vacation reserve. As can be seen from the table, there has been a regrouping of surcharges - fewer payments are planned for expansion, combination of service areas, and the amount of other surcharges, surcharges and compensations has been increased.

Bibliography

1. Sklyarenko V.K.Economics of the enterprise: tutorial/ V. K. Sklyarenko, V. M. Prudnikova. - M .: INFRA-M, 2006 .-- 505 p.
2. Savitskaya G.V. Analysis of the economic activity of the enterprise: a tutorial / G.V. Savitskaya. - Minsk: New knowledge, 2008 .-- 704 p.
3. Bashirova ZS Analysis of the wage fund on the example of the enterprise LLC "Stroyprogress DV" // Young scientist. - 2016. - No. 12. - S. 1120-1124.

1. Theoretical aspects of the analysis of the wage fund.

1 Payroll and its composition.

2 The essence of the analysis of the wage fund.

3 Forms and systems of remuneration.

Analysis of the payroll in Progress LLC

1 Brief economic characteristic LLC "Progress"

2 Analysis of the number of employees and labor productivity

The estimated part of the analysis of the payroll in Progress LLC

Introduction

In the context of the transition to a system of market economy 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 transferred directly to enterprises, which independently establish the forms, systems and amounts of remuneration, material incentives for its results. The concept of "salary" has been filled with new content and covers all types of earnings (as well as various bonuses, bonuses, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including sums of money accrued to employees in accordance with the legislation for unworked time (annual leave, holidays).

The dynamic development of a market economy presupposes a competitive struggle between various manufacturers, the victory in which remains with those organizations that most effectively use all types of available resources, including labor.

Labor resources are one of the most important factors in any production. Their condition and efficient use directly affects the final results of economic activities of enterprises. The reasons for the need to analyze labor resources are the study of the composition of personnel in order to identify their provision and the reasons for the turnover of labor resources, increasing the efficiency of the use of labor resources and funds for wages.

The relevance of the chosen topic does not raise doubts, because for the normal functioning of any enterprise, it is necessary to have a sufficient number of qualified personnel. Analysis of the efficiency of using production factors is impossible without attention to labor costs.

The purpose of the work is to analyze the wages fund of Progress LLC.

To achieve the goal term paper in the course of its implementation, the following tasks must be solved:

study production and economic activities;

assessment of the use of funds for wages;

Theoretical aspects of the analysis of the payroll

1 Payroll and its composition

The wage fund - on the scale of a socialist society - is a part of the national income, distributed between workers and employees in accordance with the quantity and quality of their labor and used for personal consumption. The wage fund is one of the main indicators of the labor plan; envisaged in long-term and annual plans of economic and social development enterprises.

The payroll includes the sums of money accrued for the work performed to all employees - permanent, seasonal, temporary, as well as the sums accrued to workers in accordance with the current legislation for unworked time (payment for breaks in work for nursing mothers, etc.).

Payments are made from the wage fund at tariff rates and official salaries, piecework bonuses, bonuses to workers, additional payments and allowances for difficult and harmful working conditions, professional skill, achievement of high labor results, combination of professions and expansion of service areas, payment of annual (regular ) and additional vacations, lump sum remuneration for length of service. At self-supporting enterprises and associations, the wage fund is used for wages at tariff rates, official salaries, as well as for additional payments and allowances.

This fund is formed from the self-supporting income of the enterprise according to stable standards. The use of the normative planning method makes it possible to increase the dependence of the wage fund on the final results and, on this basis, to expand the rights of the enterprise in the use of earned funds. The enterprise is obliged to use wages as the most important means of stimulating the growth of labor productivity, accelerating scientific and technological progress, improving product quality and increasing production efficiency.

In most organizations and institutions of the non-production sphere, the planned wage fund is determined based on the number of personnel and average wages. The radical restructuring of the organization of wages carried out in the country is aimed at achieving a direct dependence of the wages of all workers on individual and collective labor results, eliminating elements of equalization in wages, and eliminating the possibility of receiving unearned money. The funds earned by collectives remain at their complete disposal and are distributed in accordance with the labor contribution of each (see also Wages under socialism, Distribution according to work, Material incentives).

2 The essence of the analysis of the payroll

payroll analysis

Analysis of wages. The analysis begins with determining the amount of excess (decrease) in labor costs for the personnel of the enterprise engaged in the main activity, included in the cost of sold services in comparison with their normalized value. At the same time, the standardized amount of labor costs is calculated in accordance with the Law on Taxation of Profits of Enterprises, Associations and Organizations, which provides for an increase or decrease in taxable profit by the amount of excess or decrease in labor costs in comparison with their normalized value. The standardized amount of labor costs is determined based on the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the growth rate of labor costs established by the government.

Labor costs are analyzed not only for the enterprise as a whole, but also for individual shops. At the same time, the divisions that have exceeded the standardized value of these costs are distinguished, they study the reasons, develop effective solutions on their warning.

The object of taxation is the amount of excess funds allocated for consumption (labor costs included in the cost of services, various payments from profit, income from shares and other funds spent on consumption), in comparison with the non-taxable amount of these funds, determined in established by law okay. In these conditions, the object of analysis of the use of the wage fund also becomes the determination of the correspondence of the amount of funds allocated to consumption, non-taxable size of these funds, identifying the reasons that caused the excess of this amount, developing recommendations for improving systems and forms of remuneration. For the analysis, the data of calculations on the tax governing the expenditure of funds allocated for consumption are used.

Unlike the personnel engaged in the production of services and products, the salary fund for employees serving the enterprise does not depend on the volume of sales of services and products, therefore, in the course of the analysis, its dependence on changes in the number of employees, official salaries, and the effective working time fund is established. Based on the results of the analysis, measures are developed to eliminate the causes of the irrational use of funds for wages.

Analysis of the use of funds for wages by categories of personnel. In the process of analysis, the deviation of the actual wages fund by categories of personnel from previous year under the influence of changes in the number of employees and the average salary of one employee, they reveal the reserves of saving the wage fund associated with the elimination of the reasons causing an unjustified increase in the number and wages of employees.

Analysis of the composition of the wage fund. In the process of analysis, the deviation of the reporting fund from the plan for certain types of wages is determined, the reasons for the deviations are established, and the reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase are identified. For the analysis, the data of the current wage fund is used.

Analysis of the reserves of savings on labor remuneration. Saving money on labor costs is achieved, first of all, as a result of a decrease in the labor intensity of the production of services and products, the introduction of a brigade form of organization and remuneration of labor, a revision of outdated production standards and prices, service standards, the elimination of staff excesses, and other measures that ensure an increase in labor productivity, and also due to the elimination of unproductive payments and the elimination of unjustified increases in the wages of individual workers. Therefore, the calculation of the amount of possible savings of the fund is based on the results of the analysis of reserves for the growth of labor productivity.

Analysis of the relationship between the growth rates of labor productivity and average wages and its impact on the use of the wage bill. Analyzing the relationship between the growth of labor productivity and its remuneration, the average salary of one employee is determined based on the wage fund of workers involved in the production of goods and services, and their number. The relationship between the growth of labor productivity and its remuneration is judged by the coefficient of advance.

In the process of analysis, they not only determine the ratio between the growth rates of labor productivity and average wages, but also establish the fulfillment of the planned ratio between them.

3 Forms and systems of remuneration

The work of the employees of the organization is paid according to the rates (salaries) and piecework rates approved in the organization, and those who are accepted under the labor agreement - on the conditions stipulated by this labor agreement.

The organization sets the production rates and prices for work itself, if necessary, they are revised taking into account the specific conditions of management and are subject to approval in the manner prescribed by the collective agreement.

For the achievement of high performance indicators, the development and implementation of rationalization proposals, cost savings, flawless work, continuous work experience and other services to the organization, various types of material incentives (bonuses, remuneration) are used.

Organizations themselves determine the forms and systems of remuneration for all persons working in them. The earnings of each member of the labor collective are determined by his labor contribution and the size of that part of the income received, which is directed to labor remuneration. The forms of remuneration are very diverse. Time-based (simple time-based, time-based bonus), piecework (individual, collective), piecework wages are widely used. Some organizations use wages based on the final result (as a percentage of the income or profit received).

With time-based wages, employees' earnings are calculated depending on the amount of time worked and the tariff rate (salary).

Organizations can use hourly and daily wages as a type of time wages. In this case, the employee's earnings are determined by multiplying the hourly (daily) wage rate by the number of hours (days) actually worked. As a rule, such forms are used to pay for the work of the personnel of auxiliary and service divisions of the organization, as well as persons working on a part-time basis.

With a time-based bonus form of remuneration, employees additionally receive a bonus, which, as a rule, is set as a percentage of wages calculated for the actual hours worked. Bonuses can be paid based on the results of work for a month or a longer period (quarter).

In the case of piecework wages, employees are paid for the actually performed work (manufactured products) on the basis of the current rates per unit of work. The piece-rate form of remuneration has several varieties: direct piece-rate, piece-rate progressive, indirect and piece-rate bonuses. In the direct piece-rate form, earnings are calculated for the work performed (manufactured products) at the established piece-rate rates for any number of manufactured products.

With the piece-rate progressive form, prices are increased to pay for products manufactured in excess of the established rate.

The indirect form, as a rule, is applied to workers performing auxiliary work, providing basic work.

With a piece-rate form of remuneration, employees are additionally charged a bonus for fulfilling the conditions and indicators of bonuses: quality of work, urgency, lack of justified complaints from the client, and more. The amount of the bonus is usually set as a percentage of piecework earnings. Other approaches to bonuses are also possible.

Piecework wages can be individual and collective (brigade). With the brigade form of remuneration, the earnings of the entire brigade are determined by multiplying the price per unit of work by the amount of work actually performed. The earnings of the brigade should be distributed among its members in accordance with the quantity and quality of work. Different approaches are possible here. The simplest is the distribution of earnings among the members of the brigade in proportion to the hours worked.

Most large and medium-sized organizations use a tariff system of remuneration, which implies the dependence of the amount of remuneration on the complexity of the work performed; working conditions (normal, difficult and harmful, especially difficult and especially harmful); natural and climatic conditions of work performance; intensity and nature of work. The tariff system includes the following elements: tariff rate, tariff scale, tariff coefficients, tariff and qualification reference books. Tariff rate - the amount of remuneration for work of a certain complexity, performed per unit of time (hour, day, month). The ratio between the sizes of tariff rates, depending on the category of work performed, is determined by means of the tariff coefficient. The tariff coefficient of the 1st category is equal to one. The size of the tariff rate of the 1st category cannot be lower minimum size wages stipulated by law (currently RUB 83.49). the tariff coefficients of the subsequent categories show how many times more complex work is paid higher than the work of an employee of the 1st category. The tariff and qualification reference book contains a list of professions and main types of work, indicating the requirements that are presented to an employee of appropriate qualifications. The advantage of the wage tariff system is that, firstly, when determining the amount of remuneration for work, it allows taking into account its complexity and the conditions for performing work; secondly, it provides individualization of remuneration, taking into account work experience, professional skill, continuous work experience in the organization, attitude to work; thirdly, it makes it possible to take into account the factors of increased labor intensity (combination of professions, team leadership) and performance of work in conditions deviating from normal (at night and overtime, weekends and holidays). These factors are taken into account when wages are paid by means of allowances and surcharges to tariff rates and salaries. Some allowances and surcharges are provided for by the current legislation and cannot be lower than the established rates, others are determined by local regulations. Their sizes and conditions of appointment are fixed by general rule in collective agreements.

Remuneration for labor under labor agreements. An employment agreement is concluded between an organization and an employee who is outsourced to perform a specific job, if it cannot be performed on its own. An employment agreement, the form of which the organization develops itself, must contain required details: Title of the document; place and date of its preparation; name of company; position, surname, name and patronymic of the person signing the employment agreement; the content of the agreement, indicating the responsibilities of the organization and the employee; the term of the work and the amount of remuneration due to the employee; requirements for the quality of work, and the procedure for its acceptance; the term and procedure for payment of wages to the employee; addresses of the parties, signatures of the parties, seal of the organization. An employment agreement is subject to registration by a person who is obliged to keep work books, or in the accounting department of the organization. The labor agreement is drawn up in at least two copies: one is issued to the executing employee, the second remains in the organization. The work performed under the employment agreement is paid on the basis of the invoice-statement of the contractor for payment of the work performed, which is submitted to the name of the head of the organization by the persons who performed the work under the employment agreement. The basis for the payment of money under this document is the resolution of the head of the organization. The organization develops the form of the invoice-statement itself.

For the correct organization of the enterprise's labor, it is necessary to know how much labor is required to perform a particular job, otherwise, to establish the measure of labor of each employee, i.e. labor rate.

Labor rationing is the determination of the maximum allowable amount of time for performing a specific work or operation under the conditions of a given production (the minimum allowable amount of products manufactured per unit of time: hour, shift). Labor rationing at an enterprise is the basis for the correct organization of labor and wages; it should be based on the introduction of progressive, technically sound norms. Distinguish between experimental-statistical and analytical methods of labor rationing. The most progressive is the analytical method, since it involves scientific approaches to the formation of norms, and the experimental-statistical method only fixes the current situation at the enterprise in the previous planning period and considers it as a comparison base for the new period.

Analysis of the payroll at Progress LLC

1 Brief economic characteristics of LLC "Progress"

Limited Liability Company "Progress" in accordance with the current legislation is recognized as a limited liability company, which operates on the basis of the charter and legislation of the Russian Federation. According to its form, a limited liability company LLC "Progress" is an economic entity. The term of the Organization's activity is not limited in time. The form of ownership of the Company is private.

"Progress" as entity is considered to be created from the moment of its state registration in accordance with the established procedure for state registration of legal entities.

The company in its activities is guided by the Civil Code Russian Federation and the Charter. The enterprise was established for an indefinite period.

Limited Liability Company "Progress" was founded on March 11, 2010. The organization has an independent balance sheet, bank account, company name, seal with the name and brand name.

The main activity of the organization is activity in the field of law, accounting and audit. LLC "Progress" is a consulting company that provides accounting services to many organizations.

The Company can carry out other types of activities, in the manner and under the conditions determined by the current legislation, with the receipt of appropriate permits and licenses.

The enterprise through the settlement, produces cash transactions in rubles in cash and cashless payments, and other means of payment.

Table 1

Enterprise profitability

Profitability indicators Indicator values ​​Change 2014 2013 Profitability of operations 1.35% 6.00% -4.65%

Profitability is calculated as the ratio of profit to expenses of the organization. Calculations of profitability are presented in Table 1. Having analyzed the profitability on the basis of the statement of financial results, the second form of reporting of the enterprise, we can say that the profitability of the company is extremely low; you can also say about the negative tendency of their change.

The average number of employees for 2013 is 2 people, 2014 - 3 people, 2015 - 4 people. The average salary at the enterprise in 2014 is 5600.00 rubles, in 2015 - 6000.00 rubles.

2 Analysis of the number of employees and labor productivity

The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need. Particular attention is paid to the analysis of the provision of the enterprise with employees of the most important professions. It is also necessary to analyze the qualitative composition of the labor force in terms of qualifications. At Progress LLC, all employees of the enterprise are related to management personnel, there is no division by categories and professions.

Table 2.

Indicators 2013 2014 Absolute deviation Relative deviation,% Number of full-time employees 231150 Incl. managers 110,100 specialists 121,200

The table shows that the average headcount in 2014 compared to 2013 increased by one person.

The estimated part of the wage fund in Progress LLC

Analysis of the use of the payroll in each organization is of great importance. The analysis of wage costs is faced with the following tasks: control over the use of the wage bill; finding reserves for further reducing wage costs in the unit cost of a service.

Starting to analyze the use of the payroll, first of all, it is necessary to calculate the absolute deviation of its actual value from the planned (baseline) (Table 3)

Table 3

Payroll Analysis

Indicators Indicator value Deviation 2013 2014 Absolute% Wages fund, thousand rubles 8514055164 Average headcount, people 231150 Average monthly wages, thousand rubles 5.35,60.3105 Cost, thousand rubles 121781681400 Labor productivity per employee, thousand rubles 65953983

From the received calculations, we see that the payroll increased by 55 thousand rubles. This was influenced by an increase in the average payroll per person and an increase in the average salary by 300 rubles.

The given data in Table 3 indicate that in Progress LLC there is an increase in average wages, with a simultaneous increase in labor productivity. In fact, the average wage per worker at the enterprise increased by 5% in 2014 compared to 2013. Labor productivity growth has increased almost 10 times.

The given data also show that in the analyzed enterprise the growth rate of labor productivity outstrips the growth rate of wages.

Conclusion

In new market relations a lot of enterprises appeared with different forms of ownership, with different volumes of production, with different numbers of employees. New venture leaders are motivated to hire as few workers as possible and to be productive. high level, i.e. strive to reduce the number and raise labor productivity - for these indicators are directly related to the cost of production and financial results eventually.

Particular attention should be paid to issues such as average monthly wages, payroll. Much depends on these categories: from the material security of a particular employee and ending with the level economic development country.

The study of this topic was carried out on the example of Progress ... The study revealed that the average annual level of income per worker increased, and there were no delays in the payment of wages.

Over the past 2 years at Progress LLC there has been a large increase in the growth rate of labor productivity in comparison with the growth rate of wages. This was due to an increase in the average number of employees.

In the organization, the payroll in 2014 compared to 2013 increased by 55 thousand rubles.

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