The calculation of UTII usually does not raise questions for an experienced accountant. However, the situation changes if the company, in addition to the activities transferred to the payment of a single tax, also carries out other types of activities taxed in accordance with the general regime or the simplified tax system. In particular, the procedure for calculating such a basic profitability indicator used for certain types of activities as “the number of employees, including individual entrepreneurs” often raises questions. Indeed, if a company carries out several types of activities, the accountant is obliged not only to identify employees directly involved in the type of activity transferred to UTII, but also to decide how to take into account administrative and managerial personnel and whether they need to be taken into account at all. The situation is complicated by the fact that in recent letters the Russian Ministry of Finance has taken a position on this issue that is unfavorable for taxpayers. The article will analyze the point of view of the financial department and propose options for companies combining several types of activities.

What is “number of employees”

Let us briefly recall the procedure for calculating the taxable base for UTII. Taxpayers transferred to pay UTII calculate the tax base for a single tax as the product of the basic profitability for a certain type of business activity calculated for the tax period and the value of the physical indicator characterizing this type of activity (clause 2 of Article 346.29 of the Tax Code of the Russian Federation).

To calculate the amount of the single tax on imputed income when carrying out certain types of activities, the physical indicator “number of employees, including individual entrepreneurs” is used (Article 346.29 of the Tax Code of the Russian Federation).

Among these activities:

• provision of household services;
• provision of veterinary services;
• provision of repair, maintenance and washing services for vehicles;
• delivery and distribution retail trade;
• provision of public catering services through public catering facilities that do not have halls serving visitors (Article 346.29 of the Tax Code of the Russian Federation).

For your information

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The number of employees is the average number of employees for each calendar month of the tax period, taking into account all employees, including part-time workers, contract workers and other civil contracts (Article 346.27 of the Tax Code of the Russian Federation).

Note that from 01/01/2012 the procedure for calculating the average number of employees is defined in the Instructions for filling out federal statistical observation forms: No. P-1 “Information on the production and shipment of goods and services”, No. P-2 “Information on investments in non-financial assets", No. P-3 "Information on the financial condition of the organization", No. P-4 "Information on the number, wages and movement of employees", No. P-5 (M) "Basic information on the activities of the organization", approved by order of Rosstat dated 10/24/2011 No. 435 (hereinafter referred to as the Instructions).

Algorithm for calculating the average headcount

The algorithm for calculating the average headcount can be stated as follows (clause 78 of the Guidelines):

• the list number of employees is summed up for each calendar day of the month (i.e., taking into account non-working holidays and weekends). The payroll number is determined on the basis of data from primary accounting documents, in particular, time sheets. The number of employees on non-working holidays and weekends is calculated based on data for the last working day preceding the holidays or weekends (for example, the number of employees for Sunday will be equal to the payroll number for Friday);
• the resulting amount is divided by the number of calendar days of the month.

It should be taken into account that when calculating the average headcount there are a number of features (clauses 79-81 of the Instructions). Let us recall the most common ones:

1. a number of employees included in the payroll are not included in the calculation of the average payroll (women on maternity leave; persons on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave; employees studying in educational institutions and on additional leave without pay, as well as those entering educational institutions; on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation);
2. persons who worked part-time in accordance with an employment contract, staffing schedule, or transferred with the written consent of the employee to work part-time, when determining the average number of employees, are taken into account in proportion to the time worked;
3. employees who, in accordance with the legislation of the Russian Federation, have a reduced working time, including disabled people, are counted as whole units in the average number of employees.

Example 1

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In December 2012, the organization had 10 employees, of which 5 people worked the entire month; two people (disabled people of group II) also worked the entire month, but in accordance with the requirements of the law, they were given a reduced working time - 35 hours per week; two people worked as part-time workers (4 hours a day). And one employee was on study leave without pay during December.

The number of working days in December 2012 was 21 days.

Average headcount for December 2012 = (5 × 21 + 2 × 21 + 2 × 0.5 × 21 + 1 × 0) / 21 = 8.

If you carry out several types of activities

Unfortunately, the difficulties associated with calculating the average number of employees do not end with counting part-time workers and disabled people. After all, companies often carry out several types of activities, some of which have been transferred to UTII, and some may be under both the “simplified” tax regime and the general taxation regime. And here the difficulties in calculating the average number of employees are just beginning. The main controversial issue in the dialogue with tax authorities in this case is the following: how to take into account administrative and managerial personnel (hereinafter - AUP), that is, those employees who cannot be clearly associated with any one type of activity.

It should be noted that the provisions of Chapter 26.3 of the Tax Code of the Russian Federation do not establish a method for calculating the average number of employees if an organization carries out several types of activities - both those falling under and not subject to the payment of UTII. This procedure is not established by other regulatory legal acts, including the Directives.

However, at the same time, without going into details, legislators pointed out the need to maintain separate records in the following cases:

• if a taxpayer carries out several types of business activities that are subject to UTII taxation, the indicators necessary for calculating the tax are recorded separately for each type of activity (clause 6 of Article 346.26 of the Tax Code of the Russian Federation);
• Taxpayers who, along with business activities subject to UTII taxation, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to UTII taxation and business activities in respect of which taxpayers pay taxes in accordance with other regulations. tax regime (clause 7 of article 346.26 of the Tax Code of the Russian Federation).

That is, by requiring separate accounting of indicators by type of activity, the legislator did not approve specific rules regarding the distribution of AUP when calculating the average number of employees.

Accordingly, taxpayers have the right to independently develop and establish in their accounting policies a method for determining the number of employees engaged in various types of activities, because all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees) (clause 7 of Art. 3 of the Tax Code of the Russian Federation).

Possible options for calculating the number of AUP

Let's figure out how the number of AUP can be taken into account when calculating the average number of employees:

1. AUP employees are not taken into account at all when calculating the average number of employees. The rationale is as follows: these workers are not directly employed in the type of activity transferred to UTII. This calculation option seems to be the most risky, however, there are a number of court decisions on this issue in favor of the taxpayer (see section “Court Position”);
2. the share of AUP included in the calculation of the average headcount is calculated based on a certain proportion. The proportion may, for example, be based on a comparison of the number of employees by type of activity. The calculation algorithm itself should be established in the accounting policy of the enterprise. This option was proposed in a number of letters from the Ministry of Finance and the Federal Tax Service of the Russian Federation (see the section “What financiers think”);
3. All AUP employees are included in the calculation. This option seems to be the least risky, but also the most costly for the taxpayer.

Example 2

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The company carries out two types of activities, one of which is transferred to the payment of UTII, and the second - on the general regime. The average number of employees for December 2012 is 50 people, of which 20 are directly employed in the type of activity transferred to UTII, 10 are AUP, 20 people are employed in the type of activity transferred to the general taxation regime.

In its accounting policy, the company has established the provision that the number of AUP is distributed by type of activity in proportion to the number of employees directly engaged in this type of activity.

Let's calculate the number of AUP per type of activity subject to a single tax:

20 / (50 - 10) × 10 = 5.

Therefore, the number of employees as a base indicator for calculating UTII for December 2012 will be 5 + 20 = 25.

Unfortunately, in addition to the norms of the Tax Code of the Russian Federation, one should not forget about the position of the financial department.

What do financiers think?

It should be noted that representatives of the Russian Ministry of Finance changed their position over the course of several years. Letters from the department on this issue can be divided into two groups:

• letters in which the Ministry of Finance of Russia indicated the legality of using the method of calculating the number of employees, which assumes the distribution of the average number of AUPs in proportion to the average number of employees calculated per month for each type of activity carried out (letters of the Ministry of Finance of Russia dated October 25, 2011 No. 03-11-11/265 , dated October 6, 2009 No. 03-11-09/335). In addition, letters of the Federal Tax Service of Russia dated June 25, 2009 No. ShS 22 3/507@ and dated May 8, 2009 No. 3-2-16/49@ separately indicate that the actual number of employees should be determined by taxpayers based on the total number of their employees. , which includes employees of administrative, managerial and support (service) personnel, only if it is impossible to distribute the number of employees by type of business activity (there is no assignment of employees to specific types of business activity);
• letters in which representatives of the Ministry of Finance of Russia expressed the opposite opinion, demanding that when calculating the number of employees, all administrative and managerial personnel should be taken into account without distribution by type of activity (letters dated August 16, 2012 No. 03-11-06/3/61, dated July 26, 2012 No. 03-11-06/3/55, dated 09/06/2011 No. 03 11 06/3/98, dated 10/07/2010 No. 03-11-06/3/139, dated 02/02/2010 No. 3-2-11/1 @, dated 03/06/2009 No. 03-11-09/88). At the same time, as a justification for this approach, representatives of the financial department referred to the fact that the Tax Code of the Russian Federation does not define the procedure for distributing the number of administrative, managerial and general business personnel when carrying out several types of business activities, for one of which UTII is paid.

In contrast to the position of the Russian Ministry of Finance, it should be noted that although in Ch. 26.3 of the Tax Code of the Russian Federation does not really prescribe a method for distributing the average number of employees of AUP and general business personnel by type of activity, however, the method proposed by the financial department is also not directly provided for by tax legislation.

Judges' position

Now let's turn to judicial practice. To date, a unified position of judges has not been formed. As already noted, there are three possible ways to calculate the average headcount if a company carries out several types of activities. However, there are court rulings in favor of each method. Let's look at the arguments given by judges in favor of one decision or another:

1. There are a number of judicial acts in favor of the method of proportional distribution of AUP employees (decrees of the Third Arbitration Court of Appeal dated 04/09/2008 in case No. A33 7538/2007, the Sixth Arbitration Court of Appeal dated 28.11.2008 in case No. A73 9481/2007, FAS Volga District of 07.07 .2006 in case No. A65-25565/2005).
   To substantiate their position, the judges put forward the following argument: accounting for the entire number of employees without distribution between types of activities does not comply with tax legislation and leads to double taxation.

   Arbitrage practice

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   In addition, in the decision of the Sixth Arbitration Court of Appeal dated November 28, 2008 in case No. A73 9481/2007, the court separately indicated that the taxpayer has the right to independently develop and approve in the accounting policy a method for determining the number of employees employed in various types of activities.

2. A number of judges came to the conclusion that when calculating the number of employees, only employees directly engaged in the type of activity transferred to UTII should be taken into account (resolution of the Federal Antimonopoly Service of the North-Western District dated November 28, 2008 in case No. A56-42855/2007, Seventh Arbitration Court of Appeal dated 08/25/2008 in case No. A03-3698/2008-14, FAS Volga District dated 06/26/2007 in case No. A65 27513/2006-SA2-41, etc.).

   Arbitrage practice

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   In the resolution of the Federal Antimonopoly Service of the Ural District dated June 24, 2010 No. A07-18263/2009-A-VKV, the court, referring to clause 7 of Art. 3 of the Tax Code of the Russian Federation, came to the conclusion that when calculating the number of employees, in principle, administrative and managerial personnel should not be taken into account, since the physical indicator “number of employees, including individual entrepreneurs” characterizes a certain type of business activity, and these employees do not directly participate in the activity, subject to UTII taxation.

   Arbitrage practice

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   When determining the list of employees directly involved in the implementation of the type of activity transferred to the payment of a single tax, it is advisable to pay attention to the decision of the Twelfth Arbitration Court of Appeal dated March 14, 2012 in case No. A57 13829/2011. The judges confirmed the validity of including in the calculation only those workers who directly carry out the type of activity subject to UTII, without taking into account management personnel, but pointed out that an accounting employee who is exclusively engaged in processing work orders and certificates of work performed at a car service station directly participates in the provision of services for the maintenance and repair of vehicles, subject to UTII, and therefore is subject to inclusion in the calculation of the number of employees.

3. There are a number of court decisions in favor of the tax authority, confirming the need to include in the calculation of the number of employees all employees of the AUP (resolutions of the Federal Antimonopoly Service of the Volga District dated 08/10/2010 in case No. A55-32444/2009, the Eleventh Arbitration Court of Appeal dated 05/05/2010 in case No. A55- 32444/2009, Thirteenth Arbitration Court of Appeal dated 09/03/2009 in case No. A56-11771/2009).

   Arbitrage practice

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   In the decision of the Eleventh Arbitration Court of Appeal dated August 10, 2010 in case No. A55 32444/2009, as a substantiation of its position, the court referred to the provisions of Art. 346.27 of the Tax Code of the Russian Federation, from which it follows that the number of employees is the average number of employees for each calendar month of the tax period, taking into account all employees, including part-time workers, contract workers and other civil contracts. The court came to similar conclusions in the decision of the Federal Antimonopoly Service of the Far Eastern District dated February 22, 2012 in case No. A37 432/2011.

The variety of court decisions on the issue under consideration does not make it possible to predict the outcome of litigation with the tax authority in the event of claims regarding the procedure for calculating the average number of employees. However, by following a number of recommendations, you can increase your chances of success in court.

How to be safe

Let's consider what arguments can be put forward in the event of a dispute with the tax authority. As follows from letters from the Russian Ministry of Finance and judicial practice, it is advisable to approve a list of employees divided by type of activity as an annex to the accounting policy. For example, in a number of court decisions, the absence of a fixed list of employees engaged in various types of activities served as an additional argument in favor of the tax authority (see the resolution of the Federal Antimonopoly Service of the Far Eastern District dated February 22, 2012 in case No. A37 432/2011).

In addition, if the taxpayer, when calculating the basic indicator, distributed the number of AUP in proportion to the number of employees directly engaged in the relevant type of activity, during the trial it would not be out of place to refer to the implementation of the relevant recommendations of the Ministry of Finance, intended for an indefinite number of persons (see letters from the Ministry of Finance of Russia dated October 25 .2011 No. 03-11-11/265, dated 06.10.2009 No. 03-11-09/335). This circumstance, taking into account the norms of sub. 3 p. 1 art. 111 of the Tax Code of the Russian Federation and clause 8 of Art. 75 of the Tax Code of the Russian Federation exempts from guilt in committing a tax offense and even in the most unfavorable case will allow you to avoid additional penalties and fines by the tax authority.

In conclusion, I would like to remind you that as of January 1, 2013, a rule came into force according to which taxpayers carrying out certain types of activities switch to paying UTII on a voluntary basis (clause 1 of Article 346.28 of the Tax Code of the Russian Federation as amended by Federal Law dated June 25, 2012 No. 94 Federal Law). It is often believed that companies under a special regime save significantly on taxes compared to those who apply a general taxation regime. However, one should not lose sight of the presence in Ch. 26.3 of the Tax Code of the Russian Federation of norms that allow for dual interpretation. Therefore, when assessing all the advantages and disadvantages of this special regime, special attention should be paid to controversial issues that are not regulated at the legislative level. This measure will help companies assess risks in advance and prepare to justify their chosen position.

Ministry of Education and Science of the Russian Federation

North Caucasus State Technical University

Department of Management

COURSE WORK

Discipline: Human Resources Management

On the topic : “Managing the number and structure of personnel”

Completed by: 4th year student,

FEF; Groups GMU-011,

Vinogradskaya A.P.

Checked by: Chuprova D.B.

Stavropol, 2004

The topic of this course work is “Managing the number and structure of personnel.”

This paper examines such issues as the concept of the number and structure of personnel, planning the number of personnel and managing the number and structure of personnel using the example of Iney OJSC.

The course work contains an application.

This course work is written on the basis of 12 literary sources and occupies a volume of 31 typewritten pages.

Introduction

For all organizations - large and small, for-profit and non-profit, for all businesses, managing people is essential. Without people there is no organization. Without the right people, without specialists, no organization will be able to achieve its goals and survive. There is no doubt that people management, i.e. labor resources is one of the most important aspects of management theory and practice.

Creating a world-class production is always about the people who work in the enterprise. The correct principles of production organization, optimal systems and procedures play, of course, an important role, but the implementation of all the opportunities inherent in new management methods depends on specific people, on their knowledge, competence, qualifications, discipline, motivation, ability to solve problems, receptivity to learning.

Competence is required for a worker involved in the development of new products or equipment, if only because the creation of new good technology requires, at a minimum, knowledge of how old machines and equipment work. But for an enterprise that has decided to succeed in the competition today, it is necessary that each employee has very extensive knowledge.

As a result of forecasting the supply and demand for labor resources, any organization can find out the number of people it needs, their level of qualifications and the placement of personnel.

As a result, a coordinated personnel policy can be developed, including systems for recruiting, training, improving and paying personnel, as well as a policy for relations between management and employees. This strategic plan can be broken down into specific workforce programs.

The greater the number, the greater, other things being equal, the volume of production.

All of the above determined the relevance of the presented topic.

The purpose of the work is to study the influence of enterprise personnel on the production capabilities of the enterprise.

To achieve this goal, it is necessary to solve the following tasks: consider theoretical issues of the composition, structure of the enterprise’s personnel, indicators of movement and labor productivity and the main problems of personnel policy at the enterprise.

The object of the study is the enterprise personnel.

The subject of the study is the influence of personnel on labor productivity and production capabilities of the enterprise.

The presented work consists of three parts. The first and second examine theoretical issues of managing the number and structure of personnel. In the third chapter, management of the number and structure of personnel is considered using the example of Iney OJSC.

1 The concept of the number and structure of personnel

In this question we will look at the basic concepts.

There are a variety of approaches to the concept of organization.

An organization is a type of social system, an association of people who jointly realize some common goal and act on the basis of certain principles and rules.

Another concept of organization can be given. An organization is an element of a social system, one of the common forms of human community and the primary unit of society.

The most important internal variable of an organization is its personnel.

Staff- these are personnel or employees of an institution, enterprise, who make up a group based on professional or service characteristics.

Number of staff– is the number of people employed at the enterprise.

Personnel structure– this is the qualitative composition of the enterprise’s employees. Personnel can be characterized by their level of education, degree of qualification, and professionalism.

People are the central factor in any management system.

Management is understood as an element of the functioning of organizational systems of various natures, ensuring the preservation of their specific structure, maintaining the mode of activity, and the implementation of their programs and goals.

The management of the number and structure of personnel in an organization is mainly carried out by the human resource management department or the personnel department.

The most important individual characteristics of personnel are:

Capabilities;

Needs;

Expectation;

Nature of perception;

Social attitudes.

For the effective functioning of any organization, quality personnel management is necessary. People management includes ensuring cooperation between all members of the workforce, personnel policies, training, information, motivation of employees and other important components of the manager’s work. The concept of “personnel (personnel) management” is close in meaning to the concept of “human resource management”. In both cases, the object of managerial influence is the same; the difference is in the specific approach to the employee, to his labor force as a resource.
The object of management is an individual worker, as well as a certain combination of them, acting as a labor collective. The totality of employees can include both the entire personnel of the enterprise (organization, firm), which is subject to general management decisions, and the personnel of a structural unit (department, workshop) or production cell (team). A distinctive feature of a group of workers as an object of management is a certain interconnection of the activities of workers due to common goals, which characterizes them as a team.

The subjects of personnel management are a group of specialists performing relevant functions as personnel service employees, as well as managers at all levels performing the management function in relation to their subordinates.

One of the most important functions of personnel management in connection with the increased role of the human factor in modern production is the development of personnel, and not just bringing its number in line with the availability of jobs.

Personnel management is a systemic, systematically organized influence with the help of interrelated organizational, economic and social measures on the process of formation, distribution, redistribution of labor at the enterprise level, on creating conditions for the use of the labor qualities of the employee (labor) in order to ensure the effective functioning of the enterprise and comprehensive development of its employees.

Determining the need for personnel, taking into account the enterprise development strategy, the volume of production of products and services;

Formation of the numerical and qualitative composition of personnel (recruitment system, placement);

Personnel policy (relationship with the external and internal labor market, release, redistribution and retraining of personnel);

System of general and professional training;

Adaptation of employees at the enterprise;

Remuneration and incentives for work, a system of material and moral incentives;

Performance assessment and certification of personnel, its orientation towards the encouragement and promotion of employees based on the results of work and the value of the employee for the enterprise;

Personnel development system (training and retraining, increasing flexibility in use in production, ensuring professional and qualification growth through working career planning;

Interpersonal relations between employees, between employees, administration and public organizations;

The activities of a multifunctional personnel service as a body responsible for providing the enterprise with labor and for reliable social protection of the employee.

The goals of the personnel management system of an enterprise (organization) are:

Increasing the competitiveness of the enterprise in market conditions;

Increasing production and labor efficiency, in particular achieving maximum profits;

Ensuring high social efficiency of the team’s functioning.

Successful achievement of set goals requires solving such problems as:

Ensuring the enterprise's need for labor in the required volumes and required qualifications;

The concept of “labor resources” is used to characterize the working population on a country, region, economic sector or organization scale. Within an individual organization, the most commonly used concept is “personnel”.

Staff (from lat. personalis – personal) is the personnel of the organization, including all employees, as well as working owners and co-owners.

The main criterion for classifying an individual as a member of the “personnel” group is his involvement as a carrier of labor power in labor relations within a particular organization.

The main characteristics of the personnel are:

• – the existence of his labor relationship with the employer, which is formalized by an employment contract;
• – possession of certain qualitative characteristics (profession, specialty, qualifications, competence, etc.), the presence of which determines the employee’s activities in a specific position or workplace;
• – target orientation of personnel activities, i.e. creating conditions for the employee to achieve the goals of the enterprise.

Providing a unified and comprehensive impact on the organization’s personnel as a whole, personnel management:

• – firstly, it is integrated into the overall management system of the organization, linking it with strategic guidelines and corporate culture, as well as with planning of research, production, sales, quality improvement, etc.;
• – secondly, it includes a comprehensive system of permanent and program measures for regulating employment, planning jobs, organizing the selection, placement and training of personnel, forecasting the content of work, etc.;
• – thirdly, it involves careful consideration of the personal qualities and professional characteristics of employees, as well as the assessment of their activities;
• – fourthly, it centralizes labor management in the hands of one of the organization’s leaders, and also takes measures to improve the mechanism of personnel work.

The organization's personnel can be considered according to physiological, psychological and sociocultural characteristics (Fig. 1.3).

The main characteristics of the organization's personnel are number And structure.

Rice. 1.3.

Number and structure of personnel

Number of staff is an economic, statistical indicator that determines the number of people belonging to a particular category according to a certain criterion.

The number of personnel in an organization depends on the nature, complexity, labor intensity of production (or other) and management processes, the degree of their mechanization, automation, and computerization.

In the practice of personnel accounting, a distinction is made between payroll, average payroll and attendance.

IN payroll The organization's personnel should include all employees hired for permanent, seasonal, and temporary work for a period of one day or more, from the day they were hired. The list of employees for each calendar day must include both those actually working and those absent from work for any reason.

To determine the number of employees for the reporting period, it is calculated average number, which is used to calculate labor productivity, average wages, turnover rates, staff turnover and other indicators.

The average number of employees for the reporting month is calculated by summing the number of employees on the payroll for each calendar day of the reporting month, i.e. from the 1st to the 31st, including holidays (non-working days) and weekends, and dividing the amount received by the number of calendar days of the reporting month.

To correctly determine the average number of employees, it is necessary to keep daily records of the number of employees on the payroll, which should be updated on the basis of orders (instructions) on the hiring, transfer of employees to another job and termination of the employment contract.

The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

It is necessary to distinguish from the payroll of employees turnout, which shows how many people on the list showed up for work. The number of people actually working shows the number of personnel who not only showed up, but also actually started work. The difference between the turnout number and the number of actual workers shows the number of people who are idle all day (for example, due to lack of electricity, materials, etc.).

Organization personnel structure is a collection of separate groups of workers, united according to a number of characteristics and categories. Depending on participation in the production process, the following are distinguished:

• – industrial production personnel (PPP) are workers directly related to production;
• – non-industrial personnel – these are employees not directly related to production and its maintenance, and employees of the enterprise’s social infrastructure (employees of children’s and medical institutions on the balance sheet of the enterprise, etc.).

Industrial and production personnel, depending on the nature of their job functions, are divided into categories:

– workers – these are workers directly involved in the creation of material assets or the provision of production and transport services. Workers under

are divided into main ones, directly related to the production of products; auxiliary related to production maintenance;

• – specialists – employees performing economic, engineering, technical, legal, administrative and other functions. These include economists, engineers, technologists, lawyers, personnel inspectors, accountants, etc.;
• – employees (technical performers) - employees performing financial and accounting functions, preparation and execution of documents, business services and other functions. These include secretaries, timekeepers, cashiers, forwarders, etc.;
• – managers, performing enterprise management functions. Managers can be conditionally divided into three levels: the highest (director, general director, manager and their deputies); medium (heads of main structural units - workshops, departments, departments, as well as chief specialists); grassroots (working with performers - heads of bureaus, sectors, foremen).

The division of the organization's personnel into categories is carried out in accordance with the regulatory document - the Qualification Directory of Positions of Managers, Specialists and Other Employees, developed by the Institute of Labor and approved by Resolution of the Ministry of Labor and Social Development of the Russian Federation dated August 21, 1998 No. 37 (with additional).

The gender and age structure of an enterprise’s personnel is the ratio of personnel groups by gender (men, women) and age. The age structure is characterized by the proportion of persons of corresponding ages in the total number of personnel. When studying the age composition, the following groupings are recommended: 16, 17, 18, 19, 20–24, 25–29, 30-34, 35-39, 40-44, 45-49, 50-54, 55-59, 60- 64, 65 years and older.

The structure of personnel by level of education characterizes the division of employees with higher education, incomplete higher education, secondary specialized, secondary general.

The structure of personnel by length of service can be considered based on the total length of service and length of service at a given enterprise.

The professional structure of an enterprise's personnel is the ratio of representatives of various professions or specialties (economists, accountants, workers) who have theoretical and practical skills acquired as a result of training and work experience in this field.

The qualification structure of personnel is the ratio of workers of different skill levels (degree of professional training) required to perform certain job functions. In our country, the skill level of workers is determined by rank or class, and for specialists - by category, rank or class.

Organizational structure – this is the composition and subordination of officials in accordance with the organizational structure of the enterprise.

Functional structure reflects the functional division of labor in the field of enterprise management and the relationship between individual groups of personnel depending on the specific management functions they perform (personnel management, finance, repairs, etc.).

Staff structure reflects the composition of personnel in accordance with the staffing table of the enterprise, provides for the delimitation of rights and responsibilities and is expressed in a system of positions, in the order in which they are held.

Social structure characterizes the workforce of an enterprise as a set of groups divided by gender, age, marital status, level of education, income level, etc.

Role structure of the team determines the composition and distribution of creative, communicative and behavioral roles between individual employees. Creative roles are typical for organizers and inventors. Communicative roles determine the content and participation of workers in decision making. Behavioral roles characterize typical patterns of employee behavior at work, at home, and in conflict situations.

The analysis of the personnel structure should be carried out systematically with the aim of timely decision-making by the head of the enterprise and the personnel service to improve it and comply with the management and production tasks being solved.

What is more important to control: current or voltage, vehicle speed or engine speed? It varies in different cases. Control is not an end in itself, but a tool for solving a certain task (more correctly, supporting a certain business function). Therefore, to begin with, we need to decide on two questions: what problem we want to solve and which employees (more correctly, which business processes) we want to control. Otherwise, it resembles the question: “Who do you love more – dad or mom?”
As part of organizational performance management, Process/Result monitoring can be used to solve at least two problems:

1. Personnel achievement management.

2. Personnel management.

The methodology for solving these problems in the project form of organization and in the process form of labor organization is different. In this publication, we will consider a methodology that corresponds to the process form of labor organization.

Personnel achievement management

One of the main ways to manage organizational performance is achievement management. The key element of achievement management is an effective system of personnel motivation, which is impossible without monitoring the Result. Thus, the result must be controlled almost always. Necessary, but not sufficient.

If the Result suits us, then, in most cases, it is not very important how exactly it was achieved. If the result leaves much to be desired, then, as a rule, it is necessary to find out what the reason is. For example, an employee doesn’t know how to do something and needs training. Or he is not motivated enough. Or he was given unattainable goals (unrealistic targets). Each of these diagnoses has its own treatment plan. To make a correct diagnosis, it is not enough to control only the Result; you need to know how the Process took place. Lack of Process control is one of the reasons why achievement management systems projects often fail.

Thus, in general, to effectively manage achievements, it is necessary to control not only the Result, but also the Process. However, the significance of these types of control depends on the achievements of which employees we want to manage. In this regard, management personnel can be divided into three categories.

Regulated labor workers.

These are workers who spend most of their working time performing standard business operations, usually using a computer. First of all, these are back office workers (accounting, operations officers, etc.), call center employees, editors, etc. To manage the achievements of this category of personnel, the importance of Process control is higher than Result control. This is explained by the fact that the result, in this case, is the precise implementation of the business process (strict compliance with accepted regulations).

Workers of “creative” (unregulated) labor.

(The quotation marks in the word “creative” mean that there may not be anything truly creative in the work being performed.) These are workers who spend most of their working time performing standard tasks (both with and without using a computer), most often not requiring “creativity.” This category includes the majority of employees of the HR service, IT service, etc. To manage the achievements of this category of personnel, controlling the Result is more important than controlling the Process. This is explained by the fact that the tactics for achieving set goals can be different and are mainly determined by the employees themselves. Process control is also important, but secondary. Its main purpose is to identify best practices and diagnose failures.

"Creatives".

These are creative workers (without quotes). First of all, all middle managers (and above), as well as developers of new technologies, planners, designers, etc. Managing the achievements of this category of personnel is a debatable issue. Obviously, the Process should not be controlled in this case, but with the control of the Result, not everything is clear. The idea that managing the achievements of “creatives” is not a science, but an art, is finding an increasing number of supporters. The author of this publication is one of them.

Headcount management

Another important tool for increasing business efficiency is headcount management. For workers in regulated and “creative” labor, this problem is solved differently. First, let's consider a simpler case - managing the number of regulated workers.
Managing the number of workers in regulated labor is determining the relationship between the volume of available work, on the one hand, and the number of workers required for this, on the other hand. This problem can be solved in different ways: using benchmarking, microelement rationing, factor rationing of labor, etc. To manage the number of office workers who work with a computer most of the time, I consider the most effective method: “Examination of Actual Labor Costs.” The idea of ​​the method was proposed by ECOPSY Consulting. The method is implemented by ProLAN in the Hamburg Account solution.

How many employees do you need?

The essence of the “Examination of Actual Labor Costs” method is as follows:

1. Using special tools installed on employees’ computers, the current workload of personnel is continuously measured. The workload indicator is the proportion of net time spent on business operations using a computer. For example, the share of net time during which the accountant makes transactions using the ERP system, the operator carries out payment orders using the ABS, etc.
2. Using special tools installed on application servers, the volume of work performed is continuously measured (number of documents processed, calls made, etc.).
3. Based on the analysis of historical data characterizing the workload of personnel and the volume of work performed corresponding to this workload, a dynamic model of the number of personnel is created using a special mathematical apparatus.

A dynamic headcount model allows you to determine how many employees are necessary and sufficient to support each business process (business function) depending on the values ​​of certain external factors. This is usually called "what if analysis". For example, how many tellers does a bank branch that has a certain number of clients need? How many operators should a COC (Call Processing Center, call center) have in order to process a certain number of calls, etc., with minimal waiting time? The model is called dynamic, because it automatically learns itself. Let’s say that after training, the tellers began to work faster, their workload decreased, which means that the requirements for the required number of tellers decreased (in the model, such changes are tracked automatically).

Thus, to manage the number of workers in regulated labor, it is necessary to control, first of all, the Process. But it is impossible not to control the Result, since the workload of personnel (the required number) depends not only on external factors, but also on the quality of the work performed, i.e. on the Result. For example, if the call center operators do their job poorly, then the number of calls to the call center, and, consequently, its workload, will increase.

Therefore, simultaneously with measuring the workload of personnel, it is necessary to monitor the quality of work performed corresponding to this level of workload (Result). When optimizing the number of personnel, the assessment of the Result (KPI) is a limitation. For example, a task to optimize the number of call center personnel could sound something like this: “How many call center operators are needed to process 150 calls per hour, provided that the quality of call processing (KPI) should be no lower than 0.95.”

But control of the Result is especially important for managing the number of workers in “creative” labor. In this case, the required number depends not only on the amount of work, but also on the tactics for achieving the goals. In the case of “creative” work, the tactics for achieving goals are usually determined by the employees themselves. This, by the way, is the main difference between regulated and “creative” labor. Therefore, in the case of “creative work” we have one equation with two unknowns: Number = F (amount of work, tactics). Simultaneous control of the Result and Process allows you to determine the best tactics (best practice), remove one unknown and, thus, solve the equation.

Sergey Yuditsky, CEO of PROLAN

• Corporate culture

Keywords:

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Determining the number of personnel

Headcount calculations should not be approached in a simplified manner, since they determine subsequent work on staffing the enterprise. For this reason, when determining the need for labor, one does not limit oneself to formal calculations using generally accepted formulas, but carries out additional analytical calculations to identify the peculiarities of the production situation.

Thus, in practice, the planning methodology “from the achieved level” is often used. In accordance with this approach, the number of workers in the planning period (Npl) is calculated as follows:

Chpl = Chb (Iq / Iw), where Chb is the average number of employees in the base period, people; Iq - index of changes in production volume in the planning period; Iw - labor productivity growth index.

However, in this case, there is a danger of automatically transferring shortcomings in the use of workers in the reporting period to the planning period. Therefore, calculations should be supplemented with an analysis of the use of workers’ working time fund, and on its basis a plan of measures aimed at better use of labor should be drawn up, which should be reflected in the labor productivity growth index.

This kind of analysis is especially necessary in cases where the personnel policy of an enterprise is focused on saving labor costs and on an intensive path of production development.

Since calculations of the required number using generally accepted formulas provide an annual average, it is necessary to analyze whether there are fluctuations in labor requirements in certain periods relative to this annual average caused by differences in output.

Moreover, the range of fluctuations can be especially significant if analyzed from a professional perspective.

The planned number of production workers for standardized work is determined based on the labor intensity of the product:Chpl = Tp.n / (Fr.v * Kv.n), where Tp.n is the planned standard labor intensity, standard hours;
Fr.v - useful annual time fund of one worker, h; Kv.n - planned coefficient of fulfillment of standards.

The standard labor intensity of product output (number of formulas) is a summary indicator; it does not take into account how evenly the labor intensity is distributed across months or quarters of the year in accordance with fluctuations in production volumes. And these fluctuations can be quite significant.

Therefore, having calculated the average annual indicator using the formula, in certain periods of time an enterprise may experience either a shortage of personnel or an excess of it.

However, it is important to know not only the range of fluctuations in the number of workers (from maximum to minimum requirements), but also the duration of the period characterized by excess or understaffing. Only after this can the issue of recruiting personnel be resolved in accordance with the average annual demand and methods for regulating emerging discrepancies.

It is also necessary to take into account the nature of the relationship between changes in production volume and the number of workers: how these two processes are linked in time, whether a decline (or growth) in production is always immediately followed by a proportional change in the number or a change in the number indicator occurs after a certain period of time, i.e. with a certain time shift.

As practice shows, changes in indicators of production volume and the number of employees do not occur synchronously: the reaction to changes in production volume is not immediate. The fact is that production labor intensity in conditions of growth (or decline) of production is formed under the influence, first of all, of factors related to the organization of the production process at the enterprise.
The justification for the growth of labor productivity at many operating Russian enterprises is based on factors. In this case, the calculation is carried out based on the need to save the number of workers for all factors of labor productivity growth. In this case, the number of employees of the enterprise in the planning period can be determined using the following formula:Chpl = Chb * Iq + E, where Chpl is the average planned number of employees, people. E - general change (decrease - "minus", increase - "plus") in the initial number of employees, people.

This method of calculating the total labor demand of an enterprise can only be applied to existing enterprises with a stable, smooth change in the production program. It is not applicable for newly created enterprises and facilities, as well as for enterprises with significant fluctuations in the production program and structure of employees. More accurate and reasonable, including for newly created enterprises and facilities, is the method of determining the planned number of employees of an enterprise in a direct way.
The most common basic methods are:

determining the need for labor;

by labor intensity of work;

according to production standards;

for workplaces based on standards for servicing machines and units, and monitoring the technological process.

When planning the number of workers, the turnout and average composition are determined. The turnout number of workers per shift (Chyav) is the standard number of workers to complete the production shift task for product output:Chiav = Tr / (Tcm * Dn * S * KVn), where Tr is the labor intensity of the production program, standard hours; Tcm - duration of a work shift or shift fund of working time for one worker, hours; S - number of work shifts per day; Dn is the number of days the enterprise operates in the planning period.
To calculate the required average number of workers, two main methods can be used: calculation by the average payroll coefficient and by the planned percentage of absenteeism:

Chsp = Chyav * Ksp, where Ksp is the coefficient of the average staff. This coefficient is calculated as:

Ksp = Fn / f , Where Fn is the nominal working time fund (number of calendar working days);f is the actual working time of one worker (planned number of working days).

Planning the number of auxiliary personnel performing work for which there are service standards comes down to determining the total number of service objects, taking into account the work shifts. The quotient of this quantity divided by the standard of service is the number of workers present.
The number of employees can be determined based on the analysis of industry average data, and in their absence, according to the standards developed by the enterprise. Headcount standards, depending on their purpose, can be developed not only for each individual management function, groups of functions, and the enterprise as a whole, but also for individual types of work (accounting, graphic, computing, etc.), as well as for positions (designers, technologists, economists, etc.). The number of service personnel can be determined by aggregated service standards. For example, the number of cleaners - by the number of square meters of premises, wardrobe attendants - by the number of people served, etc.

The number of managers can be determined taking into account controllability standards and a number of other factors.

Professional composition planning

Changes in production volumes, equipment and technology, and product range affect not only the total number, but also the professional and qualification structure of workers. Various approaches and methods are used to plan it. Thus, it is possible to calculate the number of workers for each profession (professional group), and on the basis of this, the total number of workers is determined by summation, and then the share of each professional group in the total number.
The calculation can be done in another way: first, the total number of workers is determined, and then it is distributed in accordance with the existing (or given or predicted) structure by profession (professional groups).

In the first case, there is a danger that the total number by profession, calculated for each of them on the basis of its own methodology, will not correspond to the total number calculated using the aggregated method, and the differences can be quite significant.
In the second case, the accuracy of the calculation depends on the correct determination of the professional structure itself in the upcoming period. There are at least three methods for calculating the structure. The first of them is based on the use of the extrapolation method: comparing the professional structure of the enterprise’s workers over a long period (several years), identifying emerging trends and spreading them to the future.

As shown by the results of periodically conducted surveys of the professional composition of workers in industry by statistical bodies, the occupational structure is quite stable: significant changes are detected only over a long period (5-10 years). True, these conclusions related to the conditions of a planned economy and relatively stable operating enterprises. Therefore, an approach based on data extrapolation in its “pure” form is hardly justified at the level of an enterprise operating in market conditions. The structure of workers obtained using this method should be adjusted taking into account the introduction of technology, the planned restructuring of production, and changes in the specialization of the enterprise in production.

Another approach to calculating the future structure of workers by profession is based on an analysis of changes in the level of labor productivity by occupational group. The higher the labor productivity, the smaller the number required to perform the same amount of work. A prerequisite for applying this method of calculating the future professional structure of workers is the organization of accounting for changes in the level of labor productivity not as a whole for all workers, but for workers in the most popular professions. In addition, an increase in labor productivity must be accompanied by the release of excess numbers, and hence a change in the share of this professional group of workers in the total number.

When predicting the professional structure of personnel, you can use the apparatus of Markov processes. This method is based on assessing the likelihood of interprofessional transitions due to turnover reasons (including returning to the previous group after dismissal) and extrapolating existing trends. The easiest way to estimate transition probabilities in a Markov model is to obtain them as particulars of the corresponding transitions. However, when using this method, an important requirement must be observed: the current direction and intensity of the professional movement of workers at the enterprise must be to a certain extent stable and inertial, which is revealed by the corresponding preliminary analysis.

In this case, the analysis of the rationality of the use of labor is of great importance, since the increase in the need for new workers can often be offset by a more complete use of the hired labor.

When carrying out planned calculations of the required number of personnel for structural divisions, their managers should be involved in this work.

Features of the modern stage of personnel management

Speaking about the current stage of the evolution of personnel management, they increasingly talk about the transition from personnel management to human resource management.

Human resource management is characterized by considering personnel as one of the most important resources of an organization necessary to achieve its goals. Employees are the most important resource of an organization that must be preserved, developed and used in competition. The effective use of all other resources depends on the personnel.

Integrating personnel management into the overall strategy of the organization is the most important difference between human resource management and personnel management.

Current trends in the evolution of human resource management, in addition to those indicated above, are as follows:

moving from fragmented service-based HR activities to integration of management and HR functions;

professionalization of the human resource management function;

internationalization of the human resource management function;

an increase in the role of deepening social partnership and regulating labor relations in human resource management;

transition from advanced training to human resource development.

As for Russia, for decades a technocratic approach to management has dominated in our country. Plans, budgets, structures, etc. were put at the forefront.

Ideologized personnel policy was the prerogative of state and party bodies. Monopoly in the labor sphere led to a narrowing of labor motivation and low productivity.

Currently, with the transition to the market, the situation is changing. Practice shows that human capabilities are decisive in achieving any goals. The main potential of any enterprise is its staff. Managing people is of utmost importance to every organization.

Most experts agree that there are five main functions that managers perform: planning, organizing, recruiting, directing and controlling. Together, these functions constitute what is commonly referred to as the management process.

Meanwhile, the force of inertia is great. Not all enterprise managers have realized the need to abandon traditional personnel policies (based on authoritarian principles and administrative methods) and move to a human resource management policy.

Nowadays, every organization needs a department that deals with personnel management. The name and structure of this division may be different (personnel management service, human resources department, human resources department, etc.). It is not enough for modern personnel services, as it was before, to only issue orders for employees and store personnel information. This unit must manage personnel in accordance with the goals of the organization, must be constantly improved and updated in accordance with changes in the goals of the organization.

HR managers must have knowledge in the field of personnel management in organizational, managerial, legal, accounting and documentation, pedagogical, social, psychological, sociological and other aspects that would allow them to carry out the entire cycle of work with personnel.

Until recently, the very concept of “personnel management” was absent from management practice. True, the management system of each organization had a functional subsystem for managing personnel and social development of the team, but most of the work on personnel management was carried out by line managers of departments.

The main structural unit for personnel management in an organization is the personnel department, which is entrusted with the functions of hiring and dismissing employees, as well as organizing their training, advanced training and retraining. To perform the latter functions, personnel training departments or technical training departments are often created

HR departments are neither a methodological, nor an information, nor a coordinating center for personnel work. They are structurally separated from the departments of labor organization and wages, departments of labor protection and safety, legal departments and other departments that perform personnel management functions. To solve social problems, social research and service services are created in organizations.

Human resource management services, as a rule, have a low organizational status and are weak professionally. Because of this, they do not perform a number of tasks related to personnel management and ensuring normal working conditions.

Among them are the most important ones:

socio-psychological diagnostics;

analysis and regulation of group and personal relationships, relationships between managers and subordinates, management of industrial and social conflicts and stress;

information support for the personnel management system; employment management;

assessment and selection of candidates for vacant positions, analysis of personnel potential and personnel needs; personnel marketing;

business career planning and control;

professional and socio-psychological adaptation of workers;

management of work motivation;

regulation of legal issues of labor relations;

compliance with the requirements of psychophysiology, ergonomics and labor aesthetics.

If earlier, under the conditions of a command-administrative system, these tasks were considered as secondary, then during the transition to the market they came to the fore, and every organization is interested in solving them.

The basis of the concept of personnel management of an organization at present is the increasing role of the employee’s personality, knowledge of his motivational attitudes, the ability to form and direct them in accordance with the tasks facing the organization.

The situation created in our country, changes in the economic and political systems simultaneously bring both great opportunities and serious threats to each individual, the sustainability of his existence, and introduce a significant degree of uncertainty into the life of almost every person.

Personnel management in modern socio-economic conditions acquires special significance: it allows us to generalize and implement a whole range of issues of adapting an individual to external conditions, taking into account the personal factor in building an organization’s personnel management system. There are three factors that influence people in an organization.

The first is the hierarchical structure of the organization, where the main means of influence are relations of power and subordination, pressure on a person from above through coercion, control over the distribution of material goods.

The second is culture, i.e. shared values, social norms, behavioral guidelines developed by a society, an organization, or a group of people that regulate the actions of an individual, force the individual to behave one way and not another without visible coercion.

Third - market - a network of equal relations based on the purchase and sale of products and services, property relations, balance of interests of the seller and buyer

Conclusion

For the effective functioning of any organization, quality personnel management is necessary. People management includes ensuring cooperation between all members of the workforce, personnel policies, training, information, motivation of employees and other important components of the manager’s work.

Personnel management is a systemic, systematically organized influence with the help of interrelated organizational, economic and social measures on the process of formation, distribution, redistribution of labor at the enterprise level, on creating conditions for the use of the labor qualities of the employee (labor) in order to ensure the effective functioning of the enterprise and comprehensive development of its employees.

Planning for personnel needs includes: assessment of the available potential of labor resources; assessment of future needs; development of personnel development programs.

The most common are the following basic methods of personnel planning: determining the need for workers; by labor intensity of work; according to production standards; for workplaces based on standards for servicing machines and units, and monitoring the technological process.

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