It is legally stipulated that employers must regularly carry out payroll calculations and promptly issue the funds they have earned to their subordinates. For this purpose, managers form a salary fund, which allows them to simplify the process of planning and controlling this expense item.

Concept and forms of remuneration

Salary is considered the most effective method of stimulating the workforce. As a result, state and local regulations regulate the volumes and procedure for issuing such amounts.

Wages are a certain amount of funds provided to an employed subject in cash for the work performed by him on the basis of an agreement with the employer.

The salary may be . The basic remuneration for work is understood as a fixed salary or payment based on the tariff rate. Additional payments include money allocated to employees for overtime, special merits in work activities, bonuses, compensation, etc.

Also in an enterprise, forms of remuneration play an important role, since even in one department employees can receive salaries calculated in different ways.

Thus, the following forms of remuneration are distinguished::

• . It is assumed that such payment is typical for those areas of employment in which the quantity and quality of labor expended by employees varies. It is calculated by multiplying the subject’s income by the tariff rate, based on the worker’s qualifications;
• . It is established based on the time actually worked by the subject, regardless of the volume of production;
• . Determined for the entire production (chord) task, and not for individual types of work.

At the same time, the modern remuneration procedure also presupposes the availability of additional payments to employees, in particular, bonuses and additional payments for special labor merits.

Based on the total amount of all expenses of the enterprise for remuneration of employees, the wage fund is formed.

The concept of payroll

The wage fund is understood as a special aggregate indicator of the company’s costs for ensuring payment for the work of employees in monetary or in-kind terms, without taking into account sources of financing.

Modern legislation does not regulate the concept of a wage fund. In addition, similar standards have not been adopted previously.

Art. 255 of the Tax Code of the Russian Federation regulates the company’s costs for paying employees. In practice, most lawyers agree that this article can be considered as a document regulating the determination of the wage fund.

The fund in question is formed with the following purposes:

The sources for the formation of the fund are the cost of manufactured goods or services provided, the employer’s own funds, as well as target amounts.

The volume of the fund in question can be adjusted during one reporting year. The following factors influence such changes:

• change in the number of working entities (affected both by the adjustment of the number of employees itself and by changes in the personnel structure);
• changes in workers’ working hours (affected by both established time standards and availability);
• adjustment of salary rates (affected by changes in the percentage of rates, as well as the conditions for calculating bonus amounts and additional payments to the basic salary).

A common misconception is that payroll and wages fund have the same meaning. The wage fund refers to the aggregate data on accrued amounts, and the wage fund refers to the financial resources due to employees for their work. The wage fund includes amounts for social purposes. For example, compensation and benefits.

Composition of the wage fund

The salary fund can be divided into the following groups:

1. The basic direct salary of employees for hours worked or production standards met.
2. Payment of employees for unworked time. Amounts are assumed that include payment for labor hours not yet worked. Future amounts of vacation pay and benefit time for employees under 18 are also included.
3. Awards. It is assumed that lump sums will be assigned to individual employees as incentives for high production results and other achievements in the labor sphere.
4. Funds for accommodation and food. The cost of food and housing, which are provided to certain categories of workers on the basis of legislation, is assumed, as well as compensation funds necessary to cover the actual needs identified in fact and which turned out to be more than planned.

In particular, direct salary consists of such positions:

Thus, the wage fund represents the total amount of income of employees for the work they have done. Employers are strongly recommended to make a competent calculation of the fund in advance, as well as regularly optimize labor costs, taking into account the results of its analysis.

Payroll formula

Calculations for the salary fund are carried out using different methods: based on the planned volume of output or taking into account the earnings of each staff member of the company. In the second option, special statements, staffing tables and time sheets for past reporting periods are used for calculations.

Analysis of wage funds in practice shows that a single unified calculation formula cannot exist due to the characteristics of each business entity.

However, there is a general formula that is recommended for calculating the annual salary fund:

FZP = (ZPg + DV) * K,

where FZP is the salary fund;

ZPg – employee salary for the year;

DV – additional payments (allowances and surcharges);

K – regional coefficient, if any.

FZP = ZPm * (OT + DV + K),

where ZPm is the monthly salary of employees;

OT – salary or tariff rate;

DV – additional payments;

K – increasing regional coefficient, if any.

Payroll optimization

By optimizing the wage fund we mean, first of all, optimizing the costs of paying employees. That is, the employer must objectively assess whether a reasonable reduction in labor costs is possible, while ensuring that the company’s income, at a minimum, remains at the same level and, in the future, increases.

Thus, one of the most effective ways to optimize the wage fund is to analyze it and determine the factors for the formation of wage amounts, as well as additional payments for employees. In this regard, it is recommended to analyze the following documents:

• . This document records all payments to the company's employees;
• And . It is a local standard that defines the methods and types of calculation of final payments, the dates of actual receipt of funds, as well as the employer’s responsibility for violating established standards;
• . This local standard defines the procedure for fulfilling the duties and rights of the employer and subordinates, work and rest schedules, incentives and penalties, etc.;
• individual . It outlines all the provisions on the specifics of paying wages to a specific employee.

There are several types of schemes that allow the employer to optimize the wage fund:

1. Consider payment for dangerous or harmful conditions in the total salary of employees. This will require an inspection of workplaces to determine whether working conditions are hazardous. Salaries for harmful and dangerous conditions are not subject to taxation, and the legislator does not fix the volume of the value under consideration.
2. Organization (if such a service is available) in the style of a “buffet”. With this form of food, the corresponding costs of the enterprise will not be subject to UST.
3. Registration with new subordinates. Such an agreement assumes that the employer is obliged to train a new subordinate and provide him with a stipend, the amount of which should not be lower than the minimum wage.
4. Registration of employees who receive high wages as private entrepreneurs and concluding an agreement with them for the provision of certain services. This will make it possible not to pay contributions to the Social Insurance Fund from the salaries of these employees, who, in turn, will not be subject to income tax.

Such an agreement assumes that the individual entrepreneur will be required to pay only 6% of income.

1. Attracting new employees on the basis of civil agreements, which provide lower wages than a standard contract due to less working time.

Employers need to take into account that in such procedures, it is important to correctly prepare all related documents and timely make adjustments to agreements with subordinates. If the optimization process is violated, the company may be subject to a fine for contravening the provisions of labor or tax laws.

Payroll utilization analysis

The analysis of the wage fund sets the following tasks::

• determining the relationship between actual and planned production performance indicators;
• calculation of deviations and identification of the causes of their occurrence;
• determining the dynamics of labor productivity, as well as the growth of production volumes and fund volumes;
• searching for reserves for subsequent accruals;
• searching for ways to reduce costs while maintaining income at the current level (and in the future - at a higher level);
• determining the degree of justification of the applied forms of wages;
• analysis of the dynamics of changes in employee earnings;
• determining the effectiveness of current bonus methods;
• formation of a production activity control system;
• searching for ways to eliminate negative deviations from standard values.

The analysis of the fund is based on accounting, statistical, personnel and other internal documentation.

Responsibilities for conducting analysis are assigned to analysts, economists or human resources employees in the absence of the first two personnel units in the company's staff. Its implementation is often controlled by the chief accountant.

To conduct a competent analysis of the fund in question, it is first necessary to determine its actual volume. To do this, the volume of the fund for the previous period can be identified, and all relevant indicators contained in the accounting documents can also be summarized.

The main types of analysis are horizontal and vertical.

Thus, horizontal analysis will allow you to monitor changes in salary volumes over time. It is assumed that with such a procedure, information for the reporting and previous (one or more) periods is compared. This type of analysis is carried out for:

• identifying factors that influence the reduction of wage costs;
• comparison of actual costs and costs included in planning documents. This practice is typical for government agencies.

Vertical analysis determines the ratio of the fund's performance to other positions. This procedure is carried out for the following purposes:

• calculation of earnings of one subject;
• calculation of sales revenue per ruble of salary costs;
• determination of profit per ruble of salary costs.

It is advisable to carry out vertical analysis based on data from one period.

The procedure for calculating the wage fund using a practical example

The company Sever LLC carries out production activities in the Far North, in the city of Murmansk. Z and in 2017 the company has such indicators:

• the total salary of all employees was 25 million rubles;
• the volume of allowances and bonuses amounted to 8,900 thousand rubles;
• the regional coefficient for 2017 in Murmansk is 1.8.

Thus, the salary fund of Sever LLC will be: (25,000 + 8900) * 1.8 = 61,020 thousand rubles.

The main requirement for optimizing wages, which meets both the interests of the employee and the interests of the employer, is to ensure the necessary growth of wages while reducing its costs per unit of production, which guarantees an increase in wages for each employee as the efficiency of the enterprise as a whole increases.

An analysis of the labor resources of OJSC Orenburg Minerals, the efficiency of their use and the state of remuneration showed both positive and negative aspects of personnel management and labor costs.

Typically, managing labor costs comes down to reducing them, but this is not always legal. Labor cost management is, first of all, their optimization.

When developing a mechanism for optimizing wages, it is necessary to focus on the goals that should be achieved as a result of its implementation:

• 1. Attracting workers, primarily young and qualified.
• 2. Retention of employees in the organization. To avoid the loss of employees, who are a valuable resource, as well as the funds spent on professional training and development by the organization, managers must ensure the competitiveness of the material incentive system.
• 3. Stimulating productive behavior. Remuneration should focus employees on carrying out those actions that are necessary for the organization.
• 4. Control over labor costs. A well-thought-out incentive system will allow an organization to control and effectively manage labor costs while ensuring the availability of the required employees.

In order to improve the quality of work, it may be more profitable to incur additional costs than to reduce wages or leave them at the same level.

To stabilize the number of workers and specialists and reduce staff turnover, Orenburg Minerals OJSC should take measures to optimize wages:

• - increase the level of professional skills of production workers, for this purpose systematically send workers to advanced training courses, training and retraining of personnel. These measures help to ensure that there is less involvement of external part-time workers from outside and under contract agreements;
• - constantly study advanced techniques and methods of labor in order to facilitate the work of workers;
• - take measures to improve the structure and placement of personnel;
• - strengthen labor and production discipline in order to eliminate absenteeism and downtime without a good reason;

At the present stage of economic development, it becomes obvious that no management system can function successfully if it does not include an effective labor motivation system that encourages each individual employee to work productively and efficiently to achieve a specific goal. Developing a labor motivation system that makes it possible to combine the interests and needs of employees with the strategic objectives of the enterprise to the greatest extent is a key task of the personnel service.

The choice of a work motivation system may depend on a variety of factors. Let's name just a few of them.

OJSC "Orenburg Minerals" uses a tariff system of remuneration, the form of remuneration is time-based and bonus. The advantages of the tariff system are manifested in its traditional nature. The tariff system of remuneration provides for advanced training of workers. Preservation of the current tariff system is possible subject to modern approaches to assessing the conformity of labor results and remuneration.

Obviously, the use of an incentive remuneration system makes it possible to ensure the achievement of set goals to the greatest extent. Currently, enterprises are given complete independence in terms of developing and applying a bonus system that takes into account all the features of production activities, the financial situation of the enterprise and other aspects.

In order for the bonus to play the role of an active simulating factor, its value must be at least 30% of the basic earnings. In addition, the effectiveness of bonuses is predetermined by the correct choice of a system of indicators, their differentiation depending on the role and nature of the departments, the level of positions, focus on the real contribution to the final results, efficiency and quality of work, the overall results of the organization’s activities, specificity, fairness, and flexibility of criteria for assessing achievements workers.

Thus, the following directions for optimizing remuneration can be recommended for Orenburg Minerals OJSC:

• - improvement of the bonus system on the basis of revised provisions on remuneration and bonus systems;
• - a strictly targeted focus of funds on a reasonable increase in income per employee, and the correct correlation of funds for wages, other payments and benefits;
• - a normal relationship between the growth of an employee’s income and the corresponding increase in volume, improvement in the quality and consumer properties of products;
• - in order to reduce turnover, encourage duration and experience in the position held.
• - to reduce vacation days without pay, develop a vacation schedule so that it satisfies the wishes of workers.

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Labor costs, ways to optimize them in order to increase the profit of an industrial organization

Introduction

consumption labor market

The labor of workers is a necessary component of the process of production, consumption and distribution of the created product. In accordance with the economic law of distribution according to labor, each worker is rewarded according to the quantity and quality of his work. Compliance with this requirement is of decisive importance in stimulating the growth of labor productivity and its efficiency. A specific form of distribution by labor is the wages of workers and employees. It is expressed taking into account the share of each worker in that part of the national income that is distributed among workers in accordance with the quantity, quality and final results of the labor of each of them.

This topic is one of the most relevant, because wages are the main source of satisfying the growing material and cultural needs of workers. It ensures the consistent implementation of the principle of distribution according to work. The establishment of a closer relationship between wages and the final results of production is considered at the present stage as one of the most pressing tasks for improving the economic mechanism.

Improving material incentives is focused on increasing the interest and responsibility of workers, on the increasingly direct dependence of wages on the final results of activities, and, above all, on increasing the profitability and profitability of industrial organizations, on accelerating the growth rate of trade turnover.

Wages based on labor are the basis for determining the amount of indexation in connection with rising prices for consumer goods and services; amounts of contributions to the fund for promoting employment of the population; income tax.

The labor income of each employee, regardless of the type of organization, is determined by his personal labor contribution, taking into account the final results of the organization’s work, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all types of organizations is established by legislative acts.

The main indicators of labor and wage accounting include the payroll and wage fund. Based on this, one of the factors for the successful development of an organization is the provision of labor resources, the correctness of the establishment of a working regime, the efficiency of using working time, and the growth of labor productivity. Therefore, in addition to accounting, it is very important to analyze these indicators, since a correct analysis will allow you to make correct decisions regarding labor and its payment. Labor costs are one of the most significant items of sales costs, which require full control, since reducing sales costs is one of the main tasks that every organization sets for itself.

The study is based on forms of labor organization and material incentive systems.

The object of research in the work is the labor costs of the branch of RUE “Borisovkhlebprom” Vileyka Bakery.

Subject of research: labor costs.

The purpose of the course work is a systematic and comprehensive study of theoretical and practical issues of labor costs, methods and organization of accounting and analysis of labor costs in industrial organizations. To achieve the goal of the study, the following main tasks are set:

Determine the main directions of organizing labor costs in industrial organizations of the Republic of Belarus;

Explore the main directions of the methodology for analyzing labor costs in trade organizations;

To develop ways and reserves for optimizing labor costs in order to increase the profits and profitability of an industrial organization.

The work uses methods of general logical knowledge of the phenomena under study (comparison, analysis, synthesis, analogy, generalization), methods of theoretical research (typologization, specification).

When writing the work, various sources were used, including textbooks and periodicals, the authors of which quite fundamentally consider the issues of remuneration for employees of industrial organizations. Electronic resources were also used, as well as reporting data from the branch of RUE “Borisovkhlebprom” Vileika Bread Factory.

1 . Labor costs, methodological approaches to analysis in market conditions

1.1 Labor costs in industry, their types, essence and development trends in the conditions of formation of the labor market

Labor costs are the costs of an organization that are associated with attracting, maintaining and optimizing the number of personnel. The composition of labor costs in the republic is regulated by the Instruction on the composition of the wage fund and other payments, approved by Order of the Minister of Statistics and Analysis of the Republic of Belarus No. 3.12.2007 No. 439 in agreement with the Ministry of Finance, the Ministry of Economy, the Ministry of Labor and the National Bank of the Republic of Belarus. According to this Instruction, the organization’s labor costs have the following structure:

According to Art. 57 of the Labor Code of the Republic of Belarus, wages are a set of remunerations, calculated in monetary units and/or in kind, which the employer is obliged to pay to the employee for the work actually performed, as well as for periods included in working hours.

1) payment for time worked and work performed, which includes:

Wages accrued to employees at tariff rates and official salaries;

Wages accrued to employees for work performed at piece rates;

Bonuses and rewards, regardless of the sources of their payments;

A significant part of incentive and compensation additional payments and allowances;

Wages of employees on the payroll of the organization for performing part-time work other than the main job (internal part-time work);

Payment for work under civil contracts, etc.

2) payment for unworked time, which includes:

Payment for labor and social leave provided in accordance with the legislation of the Republic of Belarus and the collective agreement;

Payment of vacations in connection with training provided to employees studying in educational institutions on the job;

Wages retained by employees while they perform state, public, and military duties;

Payment for downtime through no fault of the employee;

Payment for forced absence, etc.

3) compensatory payments, which include:

Increased wages applied in special conditions (additional payments for heavy work, for work with hazardous working conditions, in areas of radioactive contamination, for work in areas with difficult climatic conditions);

Additional payments for labor intensity, for irregular working hours;

Additional payments for working at night, for working in multiple shifts and dividing the working day into parts;

Payment for work on public holidays, holidays (non-working days) and weekends;

Cash compensation for unused vacation, etc.

4) incentive payments, which are divided into:

Regular (monthly, quarterly) payments:

Supplements (additional payments) to tariff rates and salaries for professional excellence, class, honorary title, academic degree, high achievements in work, for the complexity and intensity of work;

Supplements to wages for the duration of continuous work (remunerations for length of service, length of service);

Bonuses and rewards, regardless of the source of their payment;

One-time payments:

One-time (one-time) bonuses and remuneration, regardless of the sources of their payment;

Remuneration based on annual work results, annual remuneration for length of service (work experience);

One-time financial assistance (cash compensation) paid to all or most employees;

Rewards for anniversaries, holidays, special events (including gifts and financial assistance), etc.

5) social payments include:

Payment of food costs for employees;

Payment for vouchers for treatment and recreation;

Payment of housing rental expenses;

Payment for travel of personnel to the place of work, etc.

Other labor costs include payments that are not included in the wage fund. These include:

Severance pay (compensation) paid in the event of termination of an employment agreement (contract);

Expenses for training and retraining of personnel;

Travel expenses within and in excess of the norms established by the legislation of the Republic of Belarus;

Benefits from the Social Protection Fund;

Expenses for cultural, educational and recreational events;

Expenses for paying for the cost of uniforms;

Financial assistance for family reasons;

Expenses for repaying loans, loans for employees, etc.

One of the main expense items included in the cost of production of industrial organizations is labor costs. Their analysis usually begins with a study of labor and wage indicators. In the process of analysis, they determine compliance with the planned number of workers, study its dynamics, the efficiency of using working time, the applied system of organization and remuneration, study patterns of changes in revenue from sales of products and funds spent on labor costs or the rate of growth (decrease) in labor productivity and average wages per employee. If it is established that the growth rate of revenue from product sales outstrips the increase in labor costs, this means that the industrial organization complies with one of the basic principles of rational management.

1.2 Methodology for analyzing labor costs

Methods for forming the wage fund are presented in Table 1.1.

Table 1.1. Methods for forming the wage fund

Organizations, regardless of their form of ownership, and individual entrepreneurs must create reserve wage funds.

According to the “Regulations on the wage reserve fund”, developed on the basis of Article 75 of the Labor Code, the size, grounds, and procedure for creating and using the wage reserve fund are determined.

The reserve wage fund is created to ensure payments of wages due to employees, as well as guarantee and compensation payments provided for by law, collective and labor agreements in the event of economic insolvency (bankruptcy) of the employer, liquidation of the organization, termination of the activities of an individual entrepreneur and in other cases provided for by law. For other purposes, funds from the reserve fund can be used only with the consent of employees represented by their representative body. In this case, it is recommended, on the basis of a collective agreement (agreement), to establish the procedure and period for restoring the reserve fund.

The source of creation of the reserve fund is the profit remaining at the disposal of the organization or individual entrepreneur after paying taxes and other obligatory payments to the budget.

The reserve fund is set at up to 25% of the annual wage fund. The specific size of the reserve fund, the basis, the procedure for its creation and use are determined in collective agreements (agreements).

Contributions to the reserve fund are made from the profit of the reporting year. In the current year, if there is profit, advance contributions may be made to the reserve fund.

The reserve fund is set at up to 25 percent of the annual wage fund. The specific size of the reserve fund, the basis, the procedure for its creation and use are determined in collective agreements (agreements). The funds of the reserve fund are included in the funds of the organization, individual entrepreneur and are stored in their current account.

When starting to analyze the use of the wage fund, it is first necessary to calculate the absolute and relative deviation of its actual value from the planned one.

The absolute deviation (?FZPabs) is determined by comparing the funds actually used for wages (FZPf) with the planned wage fund (F3Ppl) as a whole for the economy, production divisions and categories of workers:

FZPabs = FZPf - FZPpl. (1.1)

However, it must be taken into account that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of implementation of the production plan.

The relative deviation is calculated as the difference between the actual accrued salary amount and the planned fund, adjusted for the coefficient of fulfillment of the production plan.

FZPotn = FZPf - FZPsk = FZPf - (FZPpl.trans. Kvp + FZPpl.DC), (1.2)

where? FZPotn - relative deviation in the wage fund;

FZPf - actual salary fund;

FZPsk - planned salary fund, adjusted to the coefficient of fulfillment of the production plan;

FZPpl.per. - variable amount of the planned salary fund;

FZPpl.post - constant amount of the planned wage fund;

KVP is the coefficient of fulfillment of the production plan.

In the process of subsequent analysis, it is necessary to determine the factors of absolute and relative deviation according to the FZP.

The influence of factors can be calculated using the methods of chain substitution, absolute differences, relative differences, the integral method and the logarithm method. Calculation using the absolute difference method is carried out as follows:

FZPchr = (ChRf - ChRpl) Dpl Ppl ChZPpl, (1.3)

FZPd = ChPf (Df - Dpl) Ppl ChZPpl, (1.4)

FZPp = ChPf Df (Pf - Ppl) ChZPpl, (1.5)

FZPchzp = ChRf Df Pf (ChZPf - ChZPpl), (1.6)

where CR is the average annual number of employees;

D - the number of days worked by one employee per year;

P - average working day;

NWP is the average hourly salary of one employee.

It is also necessary to study the reasons for changes in the amount of wages for certain types of products produced.

Conclusion: in the first chapter of the work, based on literary sources, it was established that labor costs are expenses of the organization that are associated with attracting, maintaining and optimizing the number of personnel.

The organization's labor costs have the following structure:

Expenses included in the payroll fund;

Other expenses for maintaining labor resources.

The wage fund is the amount of money intended for the salaries of the organization's employees.

The wage fund reflects:

1) payment for time worked and work performed,

2) payment for unworked time,

3) compensation payments,

4) incentive payments,

5) social payments

Other labor costs include payments that are not included in the wage fund.

Labor costs are one of the most significant items of sales costs, which require full control, since reducing sales costs is one of the main tasks that every organization sets for itself.

The main indicators of labor and wage accounting include the payroll and wage fund. Based on this, one of the factors for the successful development of an organization is the provision of labor resources, the correctness of the establishment of a working regime, the efficiency of using working time, and the growth of labor productivity. Therefore, in addition to accounting, it is very important to analyze these indicators, since a correct analysis will allow you to make correct decisions regarding labor and its payment.

2. Economic analysis of labor costs of an industrial organization

2.1 Socio-economic characteristics of an industrial organization and the volume of its activities

Vileyka Bakery Plant is a branch of RUE "Borisovkhlebprom", registered in the national registration register under No. 600009710 based on the decision of the Minsk Regional Executive Committee No. 457 dated June 26, 2001.

The company is not a legal entity, but has a bank account, a seal, stamp and forms with its name.

RUE "Borisovkhlebprom" is part of the Department of Bakery Products of the Ministry of Agriculture and Food of the Republic of Belarus.

The bakery in the city of Vileika began operations in 1944. The plant has a production capacity for bakery products of 19,489 tons per year, confectionery products - 244 tons per year. Currently, capacity is being used at half capacity. A special feature of production is the production of products according to the requests of trading organizations, since the manufactured products have a limited shelf life.

In order to increase the timing of product sales, it is planned to expand the production of packaged products and the production of confectionery products using preservatives.

In the structure of the enterprise:

1. Three main production areas:

Bread;

Bakery;

Confectionery;

2. Two auxiliary production areas:

Mechanical repair workshops;

Sales area for finished products.

The company has a store and a kiosk on the market, selling mainly its own products and products from the Department of Bakery Products.

The main goals and objectives of the plant’s long-term development remain:

Production of bakery and confectionery products to fully satisfy the consumer demand of the population, improving the quality of products;

Improving working conditions;

Saving resources;

Introduction of new technologies;

Expanding the production of import-substituting products.

The sources of financing for the development of the enterprise are: profit remaining after tax deductions, depreciation deductions and funds allocated by the Department of Bakery Products from the innovation fund.

Currently, the Vileika Bread Factory branch produces and sells bakery and confectionery products in a wide range.

The financial stability of an enterprise is characterized by a whole system of economic indicators. Therefore, an objective assessment of the degree of financial stability of an enterprise can be given using the following indicators in combination (Table 2.1).

Table 2.1. Main financial and economic indicators of the branch of RUE "Borisovkhlebprom" Vileika Bakery

Revenue from product sales in 2013 compared to 2012 increased by 13.8% or 3,122 million rubles. In 2014, compared to 2013, revenue from sales of products, works, and services increased by 61.2% or by 15,715 million rubles.

Table 2.2 presents an analysis of the cost structure for production of products in the Vileika Bakery Plant, a branch of RUE Borisovkhlebprom.

Table 2.2. Dynamics and structure of production costs

Analysis of the data in Table 2.2 shows that material costs have a steady growth trend (the increase was 5.4% compared to 2013). The increase in material costs is mainly due to an increase in prices for basic and additional raw materials for the production of bakery products, as well as for consumed heat and electricity (the increase was 1.5% compared to 2013), etc.

Based on the analysis of the costs of production and sales of products, it should be noted that it is necessary to pay more attention to supplying the enterprise with basic and additional raw materials, auxiliary materials, and to establish strict control over the implementation of estimates of general production and general business expenses.

The profit indicator has a steady increase in dynamics, which has a positive effect on the economic activity of the enterprise.

That is, a decrease in the profitability of sold products indicates a decrease in the financial stability of the enterprise.

In the branch of RUE "Borisovkhlebprom" Vileika Bakery, the supply of labor resources for 2012-2014. characterized by the data given in Table 2.3.

Table 2.3. Provision of the branch of RUE "Borisovkhlebprom" Vileika Bakery with labor resources for 2012-2014.

As the data in Table 2.3 shows, the number of employees of the enterprise in 2014 increased by 8 people compared to 2013. (by 2.7%). In 2013, compared to 2012, the total number and number of industrial production personnel increased by 3 people. (by 1.0%).

The number of workers in 2014 compared to 2013 increased by 10 people. (by 4.3%), in 2013 compared to 2009 by 3 people. (by 1.3%), the number of employees in 2014 compared to 2012 decreased by 2 people.

2.2 Economic analysis of labor costs and the factors that determine them

The main goal of a business owner (or manager) is to create a team that wants and can take responsibility for performing production tasks, has all the necessary resources for this and sufficient moral and material motivation to complete this task.

Table 2.4. Analysis of the use of working time for 2013-2014

An important part of labor force analysis is the analysis of the use of working time.

The working time fund (WF) depends on the number of workers, the number of days worked by one worker on average per year and the average working day:

PDF = CR * D * P, (2.1)

where CR is the average annual number of workers, people;

D - days worked by one worker, days;

P - average working day, hours.

In the branch of RUE "Borisovkhlebprom" Vileika Bakery in 2014, the working time fund is 11,955 people less than in 2013. - h, including due to changes:

a) number of workers:

FRV CR = (CR 2014 - CR 2013) * D 2013 * P 2013

FRV CR = (244 - 234) * 225 * 7.7 = +17325 people. - h;

b) the number of days worked by one worker:

FRV D = CR 2014 * (D 2014 - D 2013) * P 2013

FRV D = 244 * (215 - 225) * 7.7 = -18788 people. - h;

c) duration of the working day:

FRV P = CR 2014 * D 2014 * (P 2014 - P 2013)

FRV P = 244 * 215 * (7.5 - 7.7) = -10492 people. - h.

Due to the combined influence of factors, the working time fund in 2014 is 11,955 people less than in 2013. - h.

FRV = 17325 - 18788 - 10492 = - 11955 people. - h.

As can be seen from the above data, the company does not use the available labor resources fully enough. On average, one worker worked 215 days instead of 225, which is why the excess daily loss of working time amounted to 10 days per worker, and 2,440 days for all, or 18,788 people. - hours. Intra-shift excess working time losses are also significant: for one day they amounted to 0.2 hours, and for all days worked by all workers - 10,492 people. - hours. Total loss of working time - 29280 people. - h (18788 + 10492), or 7.4% (29280 / 393450).

A generalizing characteristic of the use of labor resources is given by labor productivity. It is characterized by the system of indicators given in Table 2.5.

Having analyzed labor productivity in the branch of RUE “Borisovkhlebprom” Vileika Bakery for 2013-2014, we can draw the following conclusion:

The average annual output of one PPP employee increased in 2014 compared to 2013 by 57.0%, which in absolute terms amounted to 48.64 million rubles;

Table 2.5. Labor productivity indicators at the enterprise

The average annual output per worker also increased in 2014 compared to 2013 by 54.6%, which in absolute terms amounted to 59.9 million rubles.

The following factors can influence output deviations: the share of workers, days worked by one worker per year, the average length of a working day and the average hourly output. The influence of these factors on average annual production can be determined by chain substitution.

GV ud = (UD 1 - UD 0) D 0 P 0 SV 0

GWood = (0.79 - 0.78) 225 7.7 0.063 = 1.09 thousand rubles.

GVd = (D 1 - D 0) UD 1 P 0 SV 0

GVd = (215 - 225) 0.79 7.7 0.063 = -3.83 thousand rub.

GVp = (P 1 - P 0) UD 1 D 1 SV 0

GVp = (7.5 - 7.7) 0.79 215 0.063 = -2.12 thousand rub.

DHW = (SV 1 - SV 0) UD 1 P 1 D 1

DHW = (0.105 - 0.063) 0.79 215 7.5 = 53.5 thousand rubles.

Due to the combined influence of factors:

GV = 1.09 - 3.83 - 2.12 + 53.5 = 48.64 thousand rubles.

Analysis of the use of labor resources in an enterprise and the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are created for increasing the level of labor remuneration. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages. Only under such conditions are opportunities created for increasing the rate of expanded reproduction.

To analyze the wage fund, we use the data in Table 2.6.

Table 2.6. Data for wage fund analysis

The wage fund, which includes the wages of workers, employees, as well as all types of additional payments, depends on the average number of employees and average earnings for the corresponding period of time.

The average annual salary of employees also depends on the number of days worked on average by one employee per year, the average duration of a work shift and average hourly earnings.

The influence of these factors can be calculated using the absolute difference method, using the data in Table 2.6.

FZPchr = (CR 1 - CR 0) GZP 0

FZPchr = (309 - 301) 31.28 = +250.24 million rubles.

FZPgzp = CR 1 (GZP 1 - GZP 0)

FZPgzp = 309 (31.28 - 22.6) = +2682.12 million rubles.

Including:

FZPd = CR 1 (D 1 - D 0) P 0 CHZP 0

FZPd = 309 (215 - 225) 7.7 0.013 = -309.3 million rubles.

FZPp = CR 1 D 1 (P 1 - P 0) CHZP 0

Federal wages = 309215 (7.5 - 7.7) 0.013 = - 172.73 million rubles.

FZPchzp = ChR 1 D 1 P 1 (ChZP 1 - ChZP 0)

FZPchzp = 309,215 7.5 (0.019 - 0.013) = 2989.6 million rubles.

Based on the above analysis, we can conclude:

Let us analyze the composition of the wage fund for the period 2012-2014. - table 2.7.

An analysis of table 2.7 shows that the increase in the tariff salary is due to an increase in the 1st category tariff rate in force at the enterprise from 250.0 thousand rubles in 2013 to 350.0 thousand rubles in 2014.

The growth of payments, according to Decree No. 29 of the President of the Republic of Belarus, which provides for an increase in the tariff salary from 10 to 50% for those working under a contract form of employment, as a percentage of the composition of the wage fund has changed (increased from 21% in 2012 to 23% in 2014 year).

Table 2.7. Dynamics of the composition of the wage fund

The local regulatory document regulating wages at the enterprise of the Vileika Bakery Plant, a branch of RUE Borisovkhlebprom, is a collective agreement.

In order to reward employees for additional work results, high quality work and professionalism that characterize their personal contribution, the company uses a system of incentive payments in addition to their basic earnings. In the above-mentioned system of remuneration for employees of an enterprise, bonuses and allowances as an integral part of wages contribute to improving the labor results of each employee and, as a consequence, the overall performance of the organization.

Conclusion: the structure of the second section is determined by the topic, goals and objectives of the work. This chapter contains an analysis of the main financial and economic indicators, the efficiency of use of labor resources, the composition and dynamics of the wage fund of the Vileika Bread Factory, a branch of the RUE Borisovkhlebprom.

Revenue from product sales in 2013 compared to 2012 increased by 13.8% or 3,122 million rubles. In 2014, compared to 2013, revenue from sales of products, works, and services increased by 61.2% or by 15,715 million rubles. The growth rate of revenue from product sales in 2014 compared to the level of 2013 was 161.2%, and the growth rate of revenue from product sales in 2013 compared to the level of 2012 was 113.8%.

The cost of products sold in 2014 amounted to 29,289 million rubles. The growth rate in 2014 compared to 2013 was 164.1%. The growth rate of cost in 2013 compared to 2012 was 113.5%. The increase in the growth rate of the cost of goods sold is associated with an increase in material costs (increase in the selling price of basic and additional raw materials and supplies, the cost of heat and energy resources, etc.).

The profitability of products sold in 2012 was 12.7%. In 2013, profitability was 11.6%, which is 1.1 percentage points higher. less than in 2012, and at the end of 2014 it decreased by 0.9 percentage points. compared to 2013, and amounted to 10.7%.

The main source of profit at the enterprise is profit from sales of products.

In 2014, the company received a profit from the sale of products in the amount of 3129 million rubles, which is 1059 million rubles. more than in 2013, in 2013 it amounted to 2070 million rubles, which is 72 million rubles. more than in 2012.

The enterprise does not use the available labor resources fully enough. On average, one worker worked 215 days instead of 225, which is why the excess daily loss of working time amounted to 10 days per worker, and 2,440 days for all, or 18,788 people. - hours. Intra-shift excess working time losses are also significant: for one day they amounted to 0.2 hours, and for all days worked by all workers - 10,492 people. - hours. Total loss of working time - 29280 people. - h (18788 + 10492), or 7.4% (29280 / 393450).

Labor productivity analysis showed that:

Due to the increase in the share of workers in the structure of the labor force in the branch of RUE "Borisovkhlebprom" Vileika Bakery, the average annual output per worker increased by 1.09 thousand rubles;

Due to the increase in average hourly output, the increase in average annual output per worker in 2014 amounted to 53.5 thousand rubles;

Due to the decrease in the number of days worked in 2014, the decrease in average annual output per worker in 2014 amounted to 3.83 thousand rubles;

Due to a decrease in the average working day, the loss of average annual output per worker in 2014 amounted to 2.12 thousand rubles.

Thus, due to the combined influence of factors, the increase in average annual output per worker in 2014 amounted to 48.64 thousand rubles.

An analysis of the wage fund showed that:

Due to the increase in the average number of employees in 2014, the Vileika Bread Factory branch of RUE “Borisovkhlebprom” saw an increase in the wage fund by 250.24 million rubles;

Due to the increase in average annual wages, the wage fund increased by 2682.12 million rubles.

Due to a decrease in the number of days worked in 2014, the loss of the wage fund amounted to 309.3 million rubles;

Due to a decrease in the average working day, the loss of the wage fund in the branch of RUE "Borisovkhlebprom" Vileika Bakery in 2014 amounted to 172.73 million rubles;

Due to the increase in average hourly wages, the increase in the wage fund in 2014 amounted to 2989.6 million rubles.

Thus, due to the combined influence of factors, the increase in the wage fund in the branch of RUE “Borisovkhlebprom” Vileika Bakery in 2014 amounted to 2862.4 million rubles.

The dynamics of the composition of the wage fund shows that the increase in the tariff salary is due to an increase in the tariff rate of the 1st category, operating at the enterprise from 250.0 thousand rubles in 2013 to 350.0 thousand rubles in 2014.

The tariff part of wages in 2014 was 44.1%, the additional part - 55.9%. In 2013, the share of basic wages was 47.6%, additional wages - 52.4%.

The existing system of incentive payments at the enterprise meets the norms of labor legislation, but does not sufficiently encourage workers depending on their personal contribution, that is, there are no individual bonus indicators, and therefore no incentives for highly productive work. The absence of these conditions minimizes the entire purpose of the bonus system.

3. Ways to optimize labor costs in order to increase the profit of an industrial organization

3.1 Information technology in labor cost analysis

At present, the issue of further intensification of production, increasing its efficiency and ensuring the release of competitive products is especially acute.

The world that recently surrounded us was more or less stable and predictable. The realities of the modern world are completely different: unexpected shifts and changes arise in it every now and then, giving rise to enormous opportunities for the development of some and the rapid death of others. Most of these changes are due to new information technologies, with the help of which it becomes possible to process huge layers of information, which leads to the globalization of the economy and the acceleration of change. Fundamentally new types of organizations are emerging - “mobile” and “virtual” enterprises.

Based on an analysis of the enterprise’s operation in new economic conditions, it can be argued that a modern competitive enterprise must have:

A range of high-tech products that are in high and stable demand on the world market, tested at the level of a pilot batch or sample;

Technologies and technological equipment that ensure serial and economical production of products, retained human resources and production experience and knowledge, stable markets and product sales services;

Forms of enterprise organization and management methods that ensure highly economical, dynamic management with a quick response to all changes in the external environment and conditions. This should be flexible, so-called “mobile” production. Such production should be able to switch from one product to another within 24 hours;

Long-term plans for the development of the enterprise, based on scientific methods of analysis and modeling of complex production systems, on developed promising models of the enterprise;

Modern methods of information support and support at all stages of the enterprise’s production activities, based on new information engineering technologies;

Availability of complex automation systems (first of all, necessarily for information flows) of all stages of the enterprise’s production activities based on corporate intelligent systems and software and methodological tools for their accelerated development and self-development;

Availability of a system of corporate relations with related enterprises, suppliers, operators based on a unified methodology, information integration, telecommunication networks;

The enterprise has an educational and scientific complex for training professional personnel.

It is obvious that enterprises that have all the elements listed above are able to become competitive without requiring any support from the state or other structures. However, it is also clear that not a single domestic enterprise currently has the opportunity to own the totality of the elements listed above, firstly, due to the fact that the economy of the enterprise does not allow it to acquire or create all of the listed elements, and secondly, because that many problems require state-level solutions, the creation of a national program, and work on a state scale.

With the introduction of flexible automated production complexes and systems, important and significant changes occur in the organization of production, labor, and management. It is GAPs that make it possible to implement in practice a flexible (variable) structure for organizing and managing production, placing equipment and technological preparation of production. Under these conditions, real prerequisites are created for the highly efficient functioning of automated control systems, computer-aided design (CAD) systems for manufactured products, technologies and production preparation, and production software.

The creation of an accounting and reporting system is a key link in the organization of the management system. The accounting system creates enterprise databases that are maintained by specific performers. Accounting system databases are constantly used in the processes of control, analysis and management decision-making.

In modern conditions, accounting and reporting systems (databases) are computerized, which makes it possible to significantly reduce the number of enterprise management staff.

In addition, the accounting system establishes a reporting system for specific departments and specific performers (who, when, what). The reporting results are also recorded in the corresponding accounting system database. Thus, the cycle of organizing the accounting and reporting system is carried out.

The accounting and reporting system is a very important mechanism for streamlining and implementing the enterprise management process, the main objective source, control and analysis of its activities.

The accounting system includes the following subsystems:

1. Accounting for incoming and outgoing correspondence of the enterprise.

2. Accounting for regulatory documents, impact...

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Recently, when communicating with business leaders, I increasingly hear that the main goal of their companies is “increasing the efficiency of personnel.”

Including, of course, reducing the costs of maintaining personnel and the wage fund. At one time, I heard the setting of such a task for myself and in our company from my general director. To solve this problem, we chose a tool such as “Management by Objectives”.

The concept of management by objectives was first mentioned by its author Peter Drucker in 1954 in the book “The Practice of Management”. It describes the general principles of management by objectives and recommendations for setting and monitoring the implementation of goals.

Management by objectives, or management by objectives (abbr. - MBO), in the narrow sense, is a method of management activity that involves anticipating performance results (KPI) and planning ways to achieve them (tasks, projects).

I would like to immediately note that at that time in our company, most managers (and even their subordinates) had goals, written out on dozens of sheets of paper, stored in a thick folder, which lay like dead weight on the shelves of our managers. Therefore, when preparing a project to introduce this management approach, I was prepared for a lot of counter questions and some resistance from management.

Management by objectives is a method of management activity that involves anticipating performance results and planning ways to achieve them.

At the time of implementing management by objectives, errors were identified that can be called typical for many companies:

• the goals of the departments and their leaders were non-specific, vague and more like a list of job responsibilities;
• goals were most often prescribed by subordinates independently, without reference to the strategy and goals of the business;
• the written goals ended up in a paper folder and remained stored there until the end of the year without systematic monitoring of their implementation, possible adjustments and analysis of errors;
• there were no criteria for the effectiveness of achieving goals.

In a broad sense, management by objectives is a method of personnel and organization management that ensures the setting of goals and objectives for the implementation of the company’s business plan, monitoring their implementation and assessing the effectiveness of the performance of employees and departments.

The implementation of MBO gives us the following:

1. Management efficiency increases.

2. Improved planning. This method is a mechanism that forces an employee to concentrate on completing the tasks that are assigned to him as part of the overall strategy of the company.

3. Control becomes more effective.

4. Relationships between managers and subordinates improve. This happens for a number of reasons: the need for strict control is reduced; subordinates are given more opportunities to participate in the planning process, and managers strengthen the basis on which the results of their work can be discussed with subordinates.

5. Opportunities for training managers are expanding. Using MBO, senior management pays more attention to the training and development of managers.

6. Standards and criteria are established to evaluate task performance..

At the time of implementing management by objectives, errors were identified that can be called typical for many companies

After preliminary preparation of the project and its presentation to the company's top managers, it was decided to launch a pilot project first - exclusively at the level of the company's top management, in order to fully understand the implemented tool and its further productive use in managing their departments.

Stage of forming goals and KPIs

• At the strategic session, top managers, together with the owners, formed the company's goals for the next year.

When setting goals, we used the well-known SMART principle, according to which the goal should be specific, measurable, achievable, important and time-bound.

Example: Increase in the number of “X” profile clients by 40% by the end of 20xx.

• Having held a series of working sessions, we formulated and consolidated the main key business performance indicators, by which in the future both the owners and clients of the company will be able to evaluate the performance of the business.

Example:Quality of delivery of client cargo - 99%.

• We have developed a strategy for assessing intermediate results and “modifying” the motivation and reward system, which is based on the principle of payment for the results of work done for a certain period.

So, in our company, based on this strategy, the salary of all company employees ultimately consists of a fixed and variable part, where the variable part depends only on the fulfillment of KPIs, both individual and collective. The performance of the CEO is assessed annually, the company's top managers are assessed quarterly, and all other employees are assessed monthly with appropriate payments of the variable part of their salary.

We calculated and made appropriate changes regarding payroll to the annual budget. I would like to clarify right away that thanks to the introduction of the MBO, we have significantly reduced such an expense item as the wage fund.

Using internal communication tools in the company, as well as at general meetings and work meetings, we presented the approved strategy, goals and KPIs of the business to all company employees and key clients.

Negotiation and training stage

• Business line directors defended their annual goals and performance indicators to the board of directors. At the same time, annual goals were divided into quarterly goals and tasks for departments.

Important: understanding by all company managers of the goals and objectives of each structural unit, taking into account all wishes for structural and functional interaction.

• Together with the department directors, we formed goals/tasks for their subordinates with a further presentation for each department and department on a top-down basis.

Important: at the presentation of goals and objectives, receive feedback from subordinates, and, if necessary, make the necessary additions and adjustments. After confirming that all goals and objectives are clear and achievable, they are documented and approved by the CEO.

• A mini-training “Achievement Management & Feedback & Rules for Conducting Current Monitoring of Goal Achievement” was conducted for directors of business areas.

Stage of development of KPI and motivation systems

• We developed and approved a new system of wages and motivation, which described the principles of calculation and calculation of wages, as well as the size of the variable part in relation to the rate for each level of positions.

Example: for specialists, salary = 70% constant part of salary + 30% variable part of salary.

The variable part of the salary is calculated only if the key performance indicators of the position are met accordingly.

• We developed KPIs for each position.

This is one of the most significant stages of the project, requiring significant time, pedantry and thoroughness. Many articles, trainings and even conferences are devoted to this issue. There are different opinions about what level of positions this method of motivating employees should be “lowered” to.

The variable part of the salary is calculated only if the key performance indicators of the position are met accordingly

Many experts believe that there is no need to implement performance indicators for employees at levels below middle management. After weighing all the pros and cons, we decided to introduce KPIs for all positions, taking into account that for ordinary employees the indicators should be simpler and in fewer quantities (2-3 indicators).

Example

In our company, this part of the project was carried out by a project team, which included the general director, the director of personnel management and the heads of the relevant structural divisions.

Important: when developing performance indicators for a particular position, it is necessary to involve employees occupying this position to receive their feedback, as well as clarify all controversial issues before the start of the project implementation. KPIs should be as transparent and objective as possible in order to, if possible, exclude the subjective assessment of the manager, and also so that they can be easily verified by a “third” party. For example: in the above KPI calculations, the subjectivity of the assessment is completely excluded, since these two indicators are recorded monthly in a specific software environment (ERP system) and are checked by the quality department. Accordingly, a representative of the HR department at the end of the month can freely check the accuracy of bonus accrual.

Evaluation stage

At this stage, we approved methods for assessing employee performance and calculating KPIs for each position:

• Top managers, using self-assessment, calculate the implementation of performance indicators of their divisions, and also prepare reports that are based on the implementation of these indicators (financial, operational, strategic, project). The reporting accumulates the practical results of the past period and forecast results displaying the risks of future periods. Thus, quarterly reporting of interim results makes it possible to identify the risks of not achieving goals and developing solutions to minimize the negative effect of such failure, not being of an informational nature, but being a real tool for managing future results;
• employees whose variable part of their salary is based on the results of meeting monthly targets, after self-assessment, which is recorded in a pre-approved form, is redirected to their immediate supervisor for approval. The latter, in turn, makes comments and adjustments with the obligatory provision of feedback to the employee about his assessment of the subordinate’s performance. The manager sends completed forms for each employee to the HR department for verification.

We have introduced an annual mandatory performance assessment of all employees (except for blue-collar specialties), which consists of two parts: an assessment of the implementation of planned goals and objectives for the year, as well as an assessment of the competencies necessary to achieve them. At the meeting of the annual evaluation commission, successes and failures for each employee are discussed, as well as ways to improve the performance of a particular employee for the next year.

When developing performance indicators for a specific position, it is necessary to involve employees occupying this position

1. Goals are developed not only for the organization, but also for each of its employees. Moreover, the goals of employees should directly follow from the goals of the organization.

2. Goals are developed top-down to ensure linkage to strategy and bottom-up to achieve relevance to the employee.

3. All goals must comply with the SMART rule, then they can be used to build an effective staff motivation system.

4. Participation in decision making. The procedure for developing goals for an employee is a process of joint creativity with his immediate supervisor. In the MBO system, goals are not just “descended from above”; they are actually developed jointly by the manager and the subordinate.

5. Evaluation of the work done and constant feedback.

6. The results obtained are compared with the assigned tasks and changes are introduced if necessary.

7. Upon achievement of agreed goals, employees have the right to expect remuneration.

Several years after the implementation of this project, I can safely say that this system has increased the productivity of employees, which in turn has increased the efficiency of the entire business. I would like to note that it took more than a year to fully implement this tool, and, of course, we encountered some resistance and misunderstanding from middle management and ordinary employees. However, constant feedback and presentation of all the advantages of this approach allowed us to further develop in this direction, with constant improvements in our practice. Today we have the following advantages of management by objectives:

• increased the level of employee motivation;
• We identify problems on the way to achieving the goal;
• optimized the payroll, making it a “flexible” cost item and proportional to the revenue side of the business;
• We promptly identify areas where changes are needed;
• plan succession of managers and identify areas for development and training of managers;
• made methods for assessing results objective;
• improved communication and interpersonal relationships between management and subordinates;
• optimized many business processes

Anna Kalenskaya - HR Director at UVK, expert at HRMagazine magazine

• Motivation, Incentives and Remuneration

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