3.4.1 Customization costs

To improve the reliability of audit evidence, information on the reasons for termination obtained from employees who left within a year of hiring should be carefully analyzed. In this regard, the auditor, most likely, will have to pay attention to the working conditions and adaptation of newly hired personnel.

The recruitment costs listed above are only a fraction of the cost of bringing a new person into the business. Audit expertise should also include an analysis of the costs of socialization (addiction, training, adaptation).

Any newly hired person, regardless of the type of organization and field of activity, goes through three phases in sequence:

* informational phase;

* the phase of vocational training;

- the phase of personal contribution to the enterprise.

The information phase begins from the moment of entering the organization and corresponds to the period that the new employee has devoted to mastering his job duties and documents of his predecessor, presenting to employees with whom he will work directly, as well as studying information about the enterprise and his own functional duties. During this phase, which lasts from several days to several months, new employee plays a mostly passive role. Its effectiveness during this period is considered as low.

The second phase corresponds to the stage of mastering the profession. The new employee begins to solve the tasks for which he was hired. This phase lasts until the moment when he acquires practical skills in his profession, i.e. will be able to carry out the task independently, avoiding fundamental errors.

The third phase is the "personal contribution" phase. The new worker acquires sufficient experience for a critical approach to his work and begins to take the initiative. It is during this third phase that it becomes possible to state the first results and correct the mistakes made.

The newcomer gets an idea about the life of the company, about the people who make it up and, most importantly, who form the organizational and information environment for the performance of his own job duties. Only by overcoming this threshold of knowledge can he play the role of an initiator.

In the process of negotiating with the management of the organization, the auditor can estimate the cost of adaptation. Including:

- an estimate of the average time required for a new employee to familiarize himself with the position;

* description of the main phases of adaptation;

- an assessment of the amount of time devoted to the employee by new colleagues;

If similar duties were previously performed by another employee of the organization, then his level of efficiency can be taken as normal (at least equal to 100%). The cost is lower -- the efficiency corresponds to the difference between successive beginner efficiency levels (all< 100%) и нормальным уровнем (100%).

The cost of adaptation is represented by the area of ​​the figure enclosed between the curve and the 100% level (shaded area in Figure 2). When calculating the cost, it is enough to estimate the number of days or months that made up this site and, on this basis, assign a monthly salary to a beginner (taking into account all costs).

It is also necessary to take into account the increased consumption of materials by new workers, mistakes by the new accountant that will need to be corrected, etc. The issue of evaluating the contribution of these factors to the decrease in profitability is very delicate.

As for the workers, the control over the number of failures of the equipment on which he works, and the percentage of defects allowed through his fault, when compared with the norm, can establish this measure, but for employees or managers, especially in the case of creating a new service in the enterprise, the problem is more difficult. : what to take as a unit of productivity, what norms to refer to?

The time of inefficiency (the area shaded above the curve) is an excellent metric to compare different adaptation policies; determine not only the total period of adaptation, but also the rate of growth in efficiency during the development period.

Assess the significance of the cost of adaptation For the possible ratio:

Per = Customization Cost / Set Cost (2)

Significance of onboarding costs as a share of hiring costs has led to the need for further accounting research human resources. When an enterprise implements a recruitment and onboarding program, the financial year results are degraded by these costs, which constitute an investment.

In management accounting, there is a technique based on the repayment of adaptation costs for the probable time that the worker will spend at the enterprise: in the event of the employee's dismissal, the costs that have not yet been repaid are related to losses.

Such a system makes it clearer to take into account the consequences of some staffing decisions, including those related to the cost of rotation and the use of inefficient human resources. Social analytic accounting becomes a management tool as valuable as analytic accounting for exploitation.

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5.2. Personnel adaptation management and evaluation of its effectiveness

Adaptation management is a process of active influence on the factors that determine the course of its development and reduce adverse consequences.

The development of measures that positively affect adaptation requires knowledge of both the subjective characteristics of the employee (gender, age, education, experience, psychophysiological characteristics) and the factors of the working environment, the nature of their influence on the results of adaptation. Therefore, when optimizing the adaptation process, one should proceed from the existing capabilities of the organization (in terms of working conditions, flexible working hours, labor organization, etc.). At the same time, it should be remembered that there are natural limitations in changing the behavior of an employee (development of certain abilities, exemption from bad habits etc.). It is also necessary to take into account the differences between the new and the old place of work, the features of the new and former professions because they can be significant.

We must not forget and age features workers. A young employee who first came to the organization faces all aspects of industrial adaptation, and for an adult employee who has transferred from another division of the same organization, the requirements for social and psychological adaptation will be weakened.

Let's look at the technology of the adaptation management process in relation to young workers who have come to the organization.

First of all, it is necessary to analyze the expectations of employees (having found out, on the basis of a conversation with them and their questioning, the goals of employees upon admission, as well as the motives for their activities associated with this organization). Where necessary, vocational guidance activities should be carried out.

This is followed by the introduction of a newcomer to the team and control of adaptation during periodic meetings of management and personnel managers with a new employee or in absentia, asking for the opinions of his colleagues.

It is necessary to eliminate the arising causes of conflict situations or dissatisfaction with the solution of the problems of adaptants in relation to those who are obliged to solve these problems, i.e. immediate supervisors and HR managers.

It is necessary to constantly summarize materials on the course of adaptation of newcomers, to acquaint the administration of the organization and line managers with them.

Particular attention to young workers should be shown in the first three months of their work, when the insufficient level of mastery of the profession affects, and the production standards seem to be quite tense.

Measures that help reduce the adaptation process are well-placed career guidance and professional selection of personnel, which make it possible to identify employees whose probability of successful adaptation to the factors of a given production environment is the highest.

Successful psychophysiological adaptation is facilitated by measures to adapt the environment to a person: improving working conditions, ergonomic requirements for organizing a workplace (selection of appropriate equipment, layout of a workplace), measures aimed at reducing human fatigue.

In many ways, the effective adaptation is influenced by the system of professional and qualification advancement of employees in the organization.

Adaptation to the new economic situation. Here there is a requirement to link wages with its results, forcing to increase the intensity of labor due to a higher pace of work, longer working hours, ignoring the rules of labor protection and safety. Disadaptation of an employee in such conditions is manifested in an increase in injuries, diseases, the development of uncompensated fatigue of an employee who does not have time to restore working capacity by the beginning of the next working period.

Obviously, the psychological climate in the team plays an important role in social adaptation.

The adaptation of employees requires a lot of organizational work, therefore it is reasonable to create personnel adaptation services or introduce the positions of special adaptation managers (depending on the number of personnel, the management structure, the organization of personnel management, the orientation of the administration towards solving social problems in the field of production management, etc.). Such services can act as independent structural units (department, laboratory) or be part of other functional units (group, individual specialists) in the personnel management department, sociological service, etc.

The main tasks of such a service are the development and implementation, with the participation of the functional services of managing the organization of measures to reduce the adverse effects of the work of an unadapted employee, to stabilize the workforce, increase the labor productivity of employees, increase job satisfaction and coordinate the activities of all departments of the organization related to adaptation, to implementation of specific activities.

The total effect of the activities of the adaptation service should be - reducing the level of staff turnover, the level of marriage, reducing the number of equipment breakdowns due to errors of maintenance personnel, the number of violations labor discipline.

Evaluation of adaptation results.

The success of adaptation depends on the characteristics of the working environment and the worker himself. The harder the new Environment the more it differs from the usual for the employee, the more difficult the process of adaptation. To determine the timing of adaptation, certain quantitative indicators are of great importance. Two groups can be distinguished:

1) objective - the level and stability of quantitative indicators of labor (systematic implementation of standards, high-quality manufacturing of products, absence of disturbances in the rhythm of work (during conveyor or in-line production), professional stability, growth of qualifications, level of labor discipline, etc.);

2) subjective - the level of satisfaction with their profession, working conditions, team, etc.

Another approach to assessing adaptation comes from the characteristics and results of each of its parties.

To assess the psycho-physiological adaptation (at work with high physical stress), you can use indicators of production and energy consumption, as well as indicators of human health (to assess fitness as one of the results of adaptation) - the state of the cardiovascular system, the functions of blood circulation, respiration, recovery rate, etc. .P.

Professional adaptation is characterized by such indicators as the degree of mastering the norms of time (achieving the average percentage of completion that has developed in the team), reaching the average level of defective products due to the fault of the employee, etc.

The indicators characterizing socio-psychological adaptation include the level of psychological satisfaction with the new production environment for a person as a whole and the most important components for him, the nature of relationships with comrades, administration, satisfaction with his status, the level of satisfaction of his life aspirations. Thus, the main task of personnel adaptation management is to accelerate this process and reduce the negative aspects that are inevitable when a person adapts to the conditions of a new external and internal environment.

Labor potential is one of the basic components of the overall economic potential commercial enterprise, which includes a set of resources in the form of the main and working capital, as well as employees using these resources in accordance with a given purpose. The most important goal of the cumulative labor activity personnel is the turnover, the increase of which is always considered as a positive result of the work of a trading enterprise. If such a result is achieved with a simultaneous increase in labor productivity, then this indicates an increase in the efficiency of the production and trade process in terms of minimizing the cost of human labor. The indicator of labor productivity characterizes the volume of sales of goods achieved by one employee per unit of time.

The implementation of a set of adaptation measures should help reduce staff turnover, stabilize human resources, and, consequently, increase the efficiency of the labor process at the enterprise. As a result, it should reduce the time required for new employees to reach the level of productivity and downtime. Thus, through the improvement of the use of such a factor as work time, the enterprise should increase labor productivity and turnover.

Each managerial decision requires certain costs. At the heart of labor productivity as the most important indicator of the use labor resources is a comparison of the results obtained with labor costs.

One of the ways to assess the cost of funds spent on the development and implementation of a personnel adaptation system at an enterprise is the method of functional cost analysis. To apply this methodology, the development, implementation of the system is presented as a process - a sequence of internal and interdependent functional actions and is calculated hourly payment labor of each participant in the process.

Approximate data for estimating the costs of conducting the adaptation process of one new employee are given in table 16.

Table 16 - Estimation of costs for the adaptation process in Laska LLC

Table 17 - Indicators of the movement of personnel in Laska LLC for 2009-2011

If consider indicators of personnel movement (table 12), it can be assumed that after the introduction of adaptation procedures, the number of those who left for subjective reasons will decrease, and the number of those who leave for objective reasons will remain at the same level, then the company will have to adapt about 8 people per year. And then the cost of adaptation of newly hired workers per year will amount to 23,000 rubles. (2875 rubles x 8).

The efficiency of using the working time of sales and operational personnel, as one of the important elements of the organization of their work, significantly affects the productivity of employees. How less loss working hours (due, for example, to the absence of an employee or a long time for a new employee to reach an acceptable level of productivity in the company), the greater the fund of working hours and the higher the output per sales employee, and consequently, the average labor productivity in the whole enterprise.

The formula for the relationship between labor productivity and the main factors of the degree of use of working time sales staff can be expressed as follows:

PT \u003d Y x D x P slave x PT hour,

Where is PT average annual productivity labor of one employee, thousand rubles; Y - the share of trade workers in total strength, coefficient; D - the average number of days worked by one employee, days; P slave - the average duration of the working day, hours; Fri hour - the average hourly labor productivity of one employee, thousand rubles.

It is advisable to determine the degree of influence of these factors on labor productivity on the basis of the calculation of absolute deviations, which will immediately reveal the influence of a particular factor on the analyzed indicator. Initial information for calculations is presented in Table 17.

Table 18 - Labor productivity and indicators of the use of working time of employees in Laska LLC

An increase by 8 days in the average number of days worked by one sales worker per year (from 213 days to 221 days) will be a factor in increasing labor productivity by 32.94 thousand rubles:

0.655 x 8 x 9.5 x 0.6617 = 32.94 thousand rubles.

Growth in average length of time effective work per day by 0.5 hours (from 9.5 hours to 10 hours) should contribute to an increase in labor productivity per year of one trade and operational employee by 47.89 thousand rubles:

0.655 x 221 x 0.5 x 0.6617 = 47.89 thousand rubles.

The cumulative impact of these two factors will amount to 80.83 thousand rubles. That is, by reducing the time of inefficient work of new personnel and downtime due to layoffs, the enterprise will receive a profit from increasing labor productivity in the amount of 2909.86 thousand rubles.

If we consider efficiency as the ratio of the result obtained to the costs, then the effectiveness of the implementation of the adaptation system at the enterprise will be 126.52.

As a result of the costs of developing, implementing and maintaining an effective tailoring procedure, the organization should achieve the following results:

• - reducing the number of layoffs of employees undergoing probation, both at the initiative of the administration, and at their own request;
• - reducing the cost of finding new staff;
• - formation personnel reserve(mentoring is an opportunity for an experienced employee to gain leadership experience);
• - reducing the time to reach the point of profitability for new employees.

The benefits received by an employee after undergoing adaptation can be: obtaining complete information required for effective work; reducing the level of uncertainty and anxiety; increasing job satisfaction and developing a positive attitude towards the company as a whole; mastering the basic norms corporate culture and rules of conduct; building interaction schemes with colleagues; getting " feedback» from a mentor and a line manager following the results of a probationary period.

The benefits received by a company with a built-in adaptation system are: creation of a mechanism for assessing the professional and managerial competencies of an employee and his potential based on the results of work in the first months; identification of shortcomings of the selection system existing in the company; the possibility of planning the career of a new employee for a period of 1-2 years; development of managerial competencies of mentors and line managers; justification of personnel decisions regarding both newcomers and mentors after the end of the adaptation period; increasing employee loyalty to the employer.

The adaptation of personnel is a complex and time-consuming process, the effectiveness of which depends on many conditions. First of all, these are the characteristics of the environment in which the new employee needs to work, and the employee himself. The more complex the new environment is organized in relation to the conditions in which the employee was previously, the more changes he will have to make, respectively, the more difficult it will be for him to go through the adaptation process.

It is quite difficult to determine the completion of the adaptation process, in contrast to the same probationary period, which is standard for all employees, without taking into account their personal characteristics.

However, in many companies, formally, the end of the adaptation period usually coincides with the end of the probationary period of a new employee, so the result of an assessment of an employee's adaptation is a decision to continue or terminate further work with him. labor relations.

In this case, the effectiveness of the adaptation passed by the employee is usually judged on the basis of the following indicators:

• 1. The absence of all sorts of barriers in the workplace for a new employee. Work in this case does not cause any tension on the part of the beginner, it becomes familiar and does not cause additional stress.
• 2. The knowledge and skills acquired by the employee reach a level at which he is able to independently and fully perform the tasks assigned to him in the work process.
• 3. The employee achieves acceptable performance indicators, meets service standards.
• 4. The desire of the employee to develop in his professional field, his involvement in the process and motivation to achieve higher goals.
• 5. The establishment of friendly relations in the team, the employee is no longer recognized as a "stranger", but has equal positions with other members in the social group.

Since the adaptation of employees is not regulated by any legal norms, these criteria are only advisory in nature and are not at all mandatory for each organization. Companies themselves decide how to determine the level of adaptation of an employee and what indicators should be paid more attention to.

The generally accepted indicators of the effectiveness of adaptation programs are the following indicators:

• 1. The cost of adaptation of one employee. This indicator is calculated on the basis of the cost of the work of all employees who are involved in the newcomer adaptation process.
• 2. Share of employees targeted for adaptation. The standard is 100%, that is, any employee who has entered a new position must undergo an adaptation program.
• 3. The share of employees who successfully passed the adaptation in relation to the total number of newcomers.
• 4. The share of employees who have not passed adaptation in relation to the total number of newcomers in the company.

From the foregoing, we note that the criteria for assessing the effectiveness of adaptation can be both objective and subjective. The objective ones include compliance with the standards of the organization, compliance professional requirements, fulfillment of key norms. Subjective ones are characterized by the employee's own perception of the adaptation process.

In addition, there are different sets of criteria for the adaptation of employees, depending on the types of adaptation in content.

For professional adaptation objective evaluation criteria are the fulfillment of production standards, the correct execution of documentation, compliance with standards, etc. Subjective criteria include a positive attitude to the work process, involvement in the activities of the organization, job satisfaction, the desire for professional development and career growth.

For socio-psychological adaptation, objective criteria can be compliance with the standards of corporate culture, acceptance of the values ​​of the organization, following the traditions existing in it, interest and involvement in the life of the team, not only in work, but also in non-working hours. The role of subjective criteria can be satisfaction with interpersonal relationships in the team, acceptance of one's role in the team, openness to communication with colleagues and a desire to participate in all kinds of events held in the company.

For psychophysiological objective criteria are the degree of morbidity of employees in the first year of their work, the degree of fatigue of employees at the workplace, the level of efficiency. The subjective criteria are the mood of the employee at the workplace, his well-being, the degree of compliance of the workplace with the level at which the employee feels comfortable.

The objective criteria for passing the organizational and administrative adaptation are the employee's compliance with the norms of organizational behavior, labor discipline. The subjective ones include the employee's understanding of his tasks, their decisions, the employee's readiness to accept changes, satisfaction with the degree of awareness of organizational processes.

Finally, speaking of economic efficiency, objective criteria should be the adoption of the economic mechanisms of the organization, the existing system of remuneration and bonuses. The subjective criteria in this case is the degree of satisfaction of the employee with the level of his wages, existing system material motivation in the company.

In addition to evaluating the effectiveness of the adaptation of an employee and the adaptation program as a whole, the work of the HR manager responsible for the processes of adaptation of newcomers to the company is evaluated.

As a rule, such an assessment is carried out on the basis of two main indicators: staff turnover during the probationary period, as well as the number of those who did not pass the probationary period in relation to the total number of employees multiplied by 100%. In some companies, in addition to this assessment, they use KPI indicators trained (adapted) employees.

A rationally developed system for evaluating adaptation programs in an organization will allow determining the level of skills acquired in the course of adaptation by employees of the organization, identifying strengths and weak sides adaptation program for its subsequent adjustment, to accept correct solution in relation to a new employee on the continuation or termination of labor relations, assess the potential of a newly hired employee, develop the necessary managerial competencies of mentors and managers, and so on.

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