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NORMS AND REGULATIONS FOR REGULATION OF WORKERS' LABOR
On the basis of the Regulations on the Ministry of Labor and Social Protection of the Republic of Belarus, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated October 31, 2001 No. 1589 "Issues of the Ministry of Labor and Social Protection of the Republic of Belarus", the Ministry of Labor and Social Protection of the Republic of Belarus

DECIDES:

2. To the General Directorate of Labor and wages and the Research Institute of Labor of the Ministry of Labor and Social Protection of the Republic of Belarus to ensure the publication of this resolution in the Bulletin of the Ministry of Labor and Social Protection of the Republic of Belarus.

Minister A.P. Morova

APPROVED

Decree of the Ministry of Labor

and social protection of the Republic of Belarus

FOR LABOR RATE OF WORKERS
GENERAL PROVISIONS
In conditions market economy the role of labor standards is growing as one of the components of the economic mechanism that determines the effectiveness of the organization's activities, increasing the interest of the employer and employees in rational use all types of production resources.

The purpose of labor rationing in organizations is to ensure effective use its production and labor potential, the competitiveness of manufactured products on the basis of targeted work to reduce labor costs as a result of the introduction of scientific achievements and best practices, their timely reflection in the standards.

In the conditions of market relations, work on labor rationing should combine as a solution to current tasks:

• 
  identifying the most efficient production conditions, fixing them in the norms and mastering these norms, as well as carrying out work related to the solution of promising strategic objectives;
• 
  assessment of the achieved value of labor costs at the industry-wide level, identifying the possibility of achieving this level and ways to reduce it;
• 
  checks business case reducing labor costs as a result of a set of technical and organizational nature.

In the same time government bodies management began to pay more attention to labor rationing issues, such as:

• 
  development of norms and standards for labor costs that have intersectoral and sectoral application;
• 
  organization of work on tracking and using the achievements of world practice in the field of management of rationing and organization of labor;
• 
  development of unified approaches to optimization of labor standards;
• 
  security vocational training personnel, etc.

• 
  rational organization labor and production;
• 
  current and advanced planning;
• 
  assessment of labor efficiency and the basis for stimulating highly productive labor;
• 
  the basis for ensuring the normal intensity and severity of labor;
• 
  a guarantor of the observance of the interests of the employee in terms of the content of the work assigned to him in accordance with the labor standard, the prospects for his professional and qualification growth (career).

Applied to conditions various industries economy when using various forms of organization of labor processes, the above basic principles for establishing norms and standards may differ somewhat.

Distinctive features the establishment of norms and standards should be reflected in industry guidelines.
1. BASIC PRINCIPLES OF REGULATION OF LABOR
Improving labor rationing contributes to reducing labor costs and at the same time provides lower unit costs for other types of material resources.

Organizations, on the basis of reducing labor and material costs, can receive additional income by increasing the volume of output with the same technical base and production areas.

In connection with the strengthening of the role of labor standards in reducing the price of products (goods, works, services), expanding their functions in planning, as well as their orientation to the capabilities and needs of the employee, Labor regulation should be based on the following basic principles:

• 
  the maximum possible expansion of the scope of labor rationing, which ensures the measurement and evaluation of the labor contribution of each employee (universality of labor rationing);
• 
  rules should reflect necessary costs labor and be uniform for the same work performed in similar organizational and specifications;
• 
  the validity of labor standards, taking into account both organizational and technical, and economic, psychophysiological and social factors;
• 
  taking into account advanced achievements of science and practice;
• 
  formation of a management system for reducing the labor intensity of products, which allows for a targeted impact on saving labor costs at all stages of the cycle "research - design - production - operation".

Severe competition in the field of product marketing requires a real assessment of labor costs at all stages of preparation and release of products, research, technical training, product manufacturing, auxiliary work and management.

This brings to the fore the principle of the universality of labor rationing for all categories of workers - workers, managers, specialists and other employees - mainly by direct rationing methods, which make it possible to determine the labor intensity of work, set the optimal load, increase the efficiency of their work and increase the dependence of its payment on the final results.

Work on labor rationing must be carried out systematically and cover the entire " life cycle"Norms:

• 
  analysis of existing norms;
• 
  setting a new standard new products or replacement of the current norm with a new one);
• 
  mastering the norm, again analyzing and carrying out work in promising areas through the introduction new technology, progressive technology, organization of production and labor so that labor costs are always reduced and ensure the competitiveness of products.

Labor standards should be developed on the basis of organizational and technical conditions (technical equipment of labor, organization of production and labor, composition work force) that actually exist in organizations or can be created by the time the rules are introduced.

In the context of the exacerbation of the problem of sales and competition between producers, marketing requirements will force organizations to take into account the achievements of science and technology and ensure that labor standards comply with at least average progressive conditions, their constant comparison with current standards in organizations that produce similar products.

Based on the analysis, the design of new organizational conditions performance of work: the use of more productive equipment, advanced technology, the introduction of a new rational organization of production and labor by changing the division of labor, using effective methods and techniques of labor, improving the skills of workers, improving working conditions.

The formation of a management system for reducing the labor intensity of products, which allows for a targeted impact on saving labor costs at all stages of the cycle "research - design - production - operation", should cover all participants in this process, starting with the issuance terms of reference for design to substantiate and establish prices (tariffs) for products sold and services rendered.
2. LABOR STANDARDS AND REGULATORY MATERIALS FOR LABOR REGULATION
labor standards determine the amount and structure of labor costs required to perform a particular job, and are the standard against which the actual labor costs are compared. The objectivity of labor standards used in organizations is largely determined by the quality of normative materials for labor rationing, which serve as the basis for calculating labor costs.

Regulatory materials for labor rationing are developed in relation to various options for averaged or typified organizational and technical conditions for performing work at the workplace in specific organizational and technical conditions for performing work.
2.1. Types of labor standards
When rationing the work of workers, apply the following types labor standards: norms of time, production, number, service, as well as normalized tasks.

Norm of time- this is the amount of time spent working, established for the performance of a unit of work by one employee or a group of employees of appropriate qualifications in certain organizational and technical conditions.

Production rate- this is the established amount of work (the number of units of production) that an employee or a group of employees of appropriate qualifications is required to perform (manufacture, transport, etc.) per unit of working time in certain organizational and technical conditions.

population rate- this is the established number of employees of a certain professional and qualification composition, necessary for the implementation of specific production functions or scope of work in certain organizational and technical conditions.

Service rate is the quantity production facilities(pieces of equipment, jobs, etc.) that an employee or a group of employees of appropriate qualifications are required to serve during a unit of working time in certain organizational and technical conditions.

In order to increase the efficiency of the work of time-paid workers, they are assigned normalized tasks based on the above types of labor standards.

Normalized task- this is the established amount of work that an employee or a group of employees perform per shift or in another unit of working time on time-paid work.

Labor standards are set for a separate operation ( operating rate) And interconnected group operations, completed set of works ( enlarged, complex norm). The degree of differentiation of norms is determined by the type of production, the size of the batch of processed parts (products), the characteristics of the products, the forms of organization of production and labor.

Enlarged And comprehensive rules are established for a planning and accounting (accounting) unit of production (works, services), for a finished product, assembly, brigade set, technologically separate operation, volume of agricultural, construction or other work, stage or construction object.

Along with the labor standards established for work, stable according to organizational and technical conditions, apply temporary and one-time norms.

Temporary labor standards are established for the period of development of new products, equipment, technology, organization of production and labor in the absence of norms and regulatory materials for labor rationing. The period of validity of temporary norms is determined by the collective agreement.

One-time labor standards installed on individual works, which are of a single nature (unscheduled, emergency).

The application of one or another type of labor standards depends on the conditions of production, the nature of labor and other factors. The main, most commonly used type of labor standards are time standards, since work time is a universal measure of the amount of labor expended. The costs of working time are taken as the basis for calculating the norms of production, maintenance and number.
2.2. Regulatory materials for labor rationing

Regulatory materials for labor rationing (hereinafter referred to as regulatory materials) are regulated values ​​of labor costs (time) for the performance of elements or work packages, maintenance of a piece of equipment, workplace, team, structural unit etc., as well as the number of employees required to perform production functions or the amount of work taken as a unit of measurement, depending on the specific organizational and technical conditions and factors of production.

TO normative materials relate:

• 
  standards for operating modes of equipment;
• 
  time standards (including microelement);
• 
  norms of regulated breaks;
• 
  population standards;
• 
  service time standards;
• 
  norms of time, production and service, differentiated according to the elements of the labor process and the degree of consolidation of which is lower than the established labor norms.

The standards are developed taking into account the type of production, the type of equipment, the materials being processed, the nature of the processing, the tools used and the characteristics of the products being manufactured.

Time standards- regulated amounts of time spent on individual elements of the labor process, designed to calculate specific labor standards, standardized tasks, and develop time standards of a higher degree of consolidation.

Time standards are developed for the following elements of the labor process: labor movement, labor action, labor reception, a set of techniques, a labor operation, as well as types of working time costs: main, auxiliary operational time, workplace maintenance time, preparatory and final time, part-time piece time.

Service time standards- regulated values ​​of time spent on maintenance of a piece of equipment, workplace and other production units.

Number standards- the regulated number of workers necessary to perform a unit of work volume or its individual function.

In accordance with the division of the labor process into its structural components and types of working time costs, time standards are divided into differentiated and consolidated.

TO differentiated include time limits for the implementation of individual labor practices, actions and movements. Differentiated time standards developed for the performance of labor movements and actions are called microelement standards.

Enlarged standards are established for individual techniques for several components of the norm of time or for larger elements of the labor process - complexes of techniques, an operation.

According to the scope of application, normative materials on labor are divided into intersectoral, sectoral and local.

Cross-industry regulatory materials are developed in the manner determined by the Ministry of Labor and Social Protection, and are used to standardize the work of workers engaged in the performance of work using the same technology in similar production conditions in organizations of various sectors of the economy.

Industry regulatory materials are developed by decision of industry bodies government controlled and are used to standardize the labor of workers engaged in the performance of work specific to a given industry, or in the absence of intersectoral regulatory materials for any type of work.

Local regulations are developed for certain types of work in cases where organizations do not have relevant intersectoral or sectoral regulatory materials, as well as when creating more progressive organizational and technical conditions in the organization compared to those taken into account, when developing existing intersectoral and sectoral regulatory materials for labor rationing.
3. METHODS OF REGULATION OF LABOR
Under normalization method labor is understood a set of techniques for setting labor standards including:

• 
  analysis of the labor process;
• 
  designing a rational organization of labor;
• 
  norm calculation.

Varieties of experimental-statistical (total) methods:

• 
  experimental method based on the use personal experience rater;
• 
  statistical method- on statistical data on the performance of similar work.

The analytical method ensures the development of scientifically based norms and standards of labor costs. The analytical method of establishing labor standards has two varieties: analytical-calculative and analytical-research.

Analytical-calculative method provides for the establishment of specific labor standards based on the existing standards for equipment operation modes, technical data and time standards for elements of the labor process. Depending on the degree of differentiation of labor processes, the calculation of norms can be carried out according to microelement, differentiated or enlarged standards.

At analytical research method labor standards are established based on the results of a direct study of the labor costs of workers and the time of using equipment when the labor process is divided into its constituent elements.

Through analysis, a rational order for the implementation of each element of the labor process and a more complete use of equipment power over time are revealed.

The sequence and types of work performed when establishing labor standards by analytical-calculative and analytical-research methods are shown in Table 1.

Table 1

The sequence and types of work performed in the establishment of labor standards by analytical methods

When choosing a method for establishing labor standards, preference should be given to the analytical calculation method, as the most economical, or a combination of analytical calculation and analytical research methods, which provides for the possibility of normalizing at least part of the labor process according to standards.

According to the degree of differentiation of the labor process, analytical methods are divided into differentiated and enlarged.

Differentiated Methods provide for the division of the labor process into elements (up to labor movements and actions), the study of factors affecting the duration of each element, the design of the composition, sequence and duration of the element of the labor process.

Aggregate Methods suggest the division of the labor process into complexes of methods and operations. The necessary time costs are established, as a rule, on the basis of aggregated standards or previously developed aggregated calculated values, which are the expenditures of working time for operations or types of work performed under certain organizational and technical conditions.

According to the nature of the dependence of labor standards on factors affecting their value, analytical methods are divided into direct and indirect.

Using direct methods labor standards are calculated on the basis of establishing a direct relationship between the value of the norms and the labor intensity of the corresponding work. Usage indirect methods involves the establishment of a norm based on the statistical dependence of its value on factors that indirectly affect the labor intensity of the relevant work. In their content, indirect methods are "borderline" between analytical and summary.
4. COMPOSITION OF LABOR STANDARDS
The norm of time for the manufacture of a unit of production or the performance of a unit of work ( H in) consists of the following categories of working time costs:

H in \u003d t op + t obs + t ex + t pt + t pz,

where t op- operational time, which includes the main ( t about) and auxiliary ( t in) time; t obs- the time of maintenance of the workplace, which includes the time of technical ( t thoset org) workplace; t exc- time for rest and personal needs; t Fri- time of unrecoverable breaks due to technology and organization of the labor process; t pz- preparatory and final time.

In the case when the norm of time for the manufacture of a unit of production or the performance of a unit of work is established no set-up time, it is called piece time (H vsh).

The norm of time, established taking into account the preparatory-final time, is called piece-calculation (H high school) and is calculated by the formula:

H high school = H vsh +,

where n- number of product units in a batch (series).

The establishment of the norm of piece time for the labor process is carried out by determining the time for each category of costs by analytical methods with their subsequent summation.

If the labor process is performed by several workers, then the time spent by all workers (in man-min) for each category is summed up. At the same time, such categories of costs as the time of maintenance of the workplace, the time of unrecoverable breaks due to technology and organization of the labor process, time for rest and personal needs are determined as a percentage of the operational time.

All components of the norm of time are determined in the same units of measurement.

In this case, the unit time rate is calculated by the formula:

H vsh =
,

where g obs- the time of maintenance of the workplace as a percentage of the operational time, which includes the technical time ( g those) and organizational services ( g org) workplace; g Fri- time of unrecoverable interruptions due to technology and organization of the labor process, as a percentage of the operational time; g exc- time for rest and personal needs as a percentage of operational time.

In cases where maintenance time of the workplace is expressed as a percentage to the main one, the norm of piece time is calculated by the formula:

H vsh =
,

When determining g exc the possibility of using breaks due to technology and organization of production for the rest of workers is taken into account. These breaks, as well as the time of passive observation during the period of computer and hardware time, are used for rest. In this case the set rest time is reduced by the amount of these breaks.

There are cases when there is no need to allocate preparatory and final time, then it is also determined as a percentage of the operational time, And time limit for labor process(H exp =
;

2nd way:

H exp =
,

where T cm- shift working hours; T obs- time of service of the workplace per shift; T exc- time for rest and personal needs per shift; T Fri- time of unrecoverable breaks due to technology and organization of the labor process per shift; T pz- preparatory-final time related to the shift.

Norm of productivity (production) of equipment (machines, aggregates, devices) H on is determined by the formula:

H by \u003d P K pv K n,

where P- hourly design productivity of the equipment during its continuous machine or cyclic operation (determined on the basis of passport data based on the established rational operating modes of the equipment and taking into account its design features); TO pv- coefficient of useful time of equipment operation; TO n- coefficient taking into account the incomplete use of equipment due to technical reasons that are not dependent on workers and production (load factor of an excavator bucket, fill factor of a mechanism for wrapping curd cheeses, etc.).

Useful operating time coefficient of non-cyclic equipment is determined by the formula:

TO pv =
,

where T m- machine time per shift.

When determining T m from shift duration exclude:

• 
  the necessary time for interruptions in the operation of equipment at the beginning and end of the shift, caused by the acceptance and delivery of the shift, inspection, adjustment and maintenance equipment;
• 
  non-overlapping auxiliary time (starting, stopping equipment and other time costs);
• 
  non-overlapping time for rest and personal needs;
• 
  breaks caused by the established technology and organization of production.

K pv \u003d K 1 K 2,

where TO 1 - coefficient expressing specific gravity computer time as part of the operational time, taking into account interruptions in the operation of equipment caused by the established technology and organization of production; TO 2 - coefficient of operational time and technological breaks per shift.

K 1 =
,

K 2 =
,

where t m- machine time per unit of production; t opm- operational time per unit of production; t ptm- breaks in the operation of equipment per unit of production, provided for by the technology and organization of production.

The useful time coefficient of operation of cyclic equipment is determined by the same formulas as for continuous equipment, but instead of T m And t m are substituted into the formulas T c And t c, where T c- time of cyclic work during the shift, t c is the time of one cycle. In this case K 1 = 1, and TO pv = TO 2 .

If the machine (unit) is serviced by a team of workers, then in addition to calculating the rate of productivity of the machine, equal to the rate of output, is determined brigade size (H):

H =
,

where T zo- the time the workers are busy servicing the machine, including the time of active observation (man-min).

Guidelines for the rationing of working capital in blanks for Arina LLC

Rationing working capital in blanks for Arina LLC is carried out by developing economically sound norms and standards that provide conditions for uninterrupted procurement, organization of the process of underworking, sorting and processing of harvested products, as well as selling them to consumers.

Taking into account the specific conditions of procurement activities, the following nomenclature of normalized working capital has been determined: products and raw materials (prepared goods); containers and packaging materials; auxiliary materials; fuel; other excises; cash.

Rationing of working capital is carried out in LLC "Arina" on the basis of plans for economic and financial activities.

As defined above, the working capital ratios for all items, with the exception of other assets, are calculated by multiplying the norms in force for a number of years by the corresponding turnover. For other assets, working capital ratios: are set directly in monetary terms.

Rationing of working capital in Arina LLC is accompanied by the development and implementation of organizational measures to accelerate the turnover of working capital by improving the organization of procurement; reduction of the period of part-time work of purchased products for manufacturing and raw materials; improving the organization of material and technical supply; reducing the consumption of material assets; mechanization of warehouse operations; accelerate the shipment of purchased products; application of progressive forms, calculations and acceleration of turnover documents.

When normalizing working capital in the context of individual elements, it is necessary to proceed from the characteristics of the circulation of specific inventory items and their share in the total standard, therefore, for the main elements and their main components, which occupy the largest share in the total standard of working capital, the method of direct or combined accounts, which ensures maximum accuracy of calculations with minimum labor intensity. Other items of working capital, occupying a small share, are normalized according to the simplified account method, which is simple and sufficient in this case, economic feasibility. In this case, the calculation method is applied taking into account the nature of the circulation of normalized funds. So, for elements whose stocks are subject to sharp fluctuations during the year (fuel, sometimes billets), the calculation of the norm and standard is based on their average minimum balance for the last three years. At the same time, for items whose value is stable during the year (for example, auxiliary materials), it is recommended to calculate the norm and standard on the basis of the average annual balance for the reporting period.

Procurement goods include products and raw materials purchased both for local sale and for industrial consumption (going for processing). When rationing working capital in the goods of blanks, one should proceed from their division into two groups. The first of them includes those purchased throughout the year, the second - purchased and sold only in a certain season. Due to a long break in the procurement and sales of procurement goods classified in the second group, their stocks are absent for several months of the year. No standard is set for such goods, and the entire need for working capital invested in their stocks must be covered by short-term loans.

Therefore, the rate of working capital is calculated only for the first group of goods of blanks, and by the method of direct counting or simplified.

The method of direct counting is used by procurement organizations whose turnover is dominated by seasonal goods of blanks, this organization also includes Arina LLC. At the same time, the working capital rate is calculated for the main types of non-seasonal products and raw materials, which occupy at least 70% of the turnover of this group. It consists of the time: the presence of blank goods in enterprises for their purchase; preparation of goods blanks for sale; their stay in the current warehouse stock. The calculation of the norm is carried out for each of its components. The time spent by procurement goods at Arina LLC for their purchase is calculated only by those procurement organizations that conduct purchases through own network. If an organization receives certain types of products and raw materials from other organizations and simultaneously purchases them through a network of its own procurement points, then the residence time of the procurement goods is determined as a weighted average.

The above calculation takes into account that for the main types of raw materials taken to determine the norm, purchases are made during the day, then the prepared products are delivered to the warehouse. The duration of stay in the enterprises for their purchase will in this case be no more than one day.

Preparation of products and raw materials for sale includes the time required for labeling, packaging and other operations to bring them to the requirements that meet established standards.

The preparation time for sale (shipment) is calculated for the average shipment lot and depends primarily on the type of purchased raw materials, of course, taking into account the specific working conditions of the organization. For example, scrap of ferrous and non-ferrous metals usually does not require time to prepare for sale, and products such as meat and milk - no more than one day.

The residence time of prepared products in the current warehouse stock is calculated based on the duration of the intervals between their adjacent shipments.

The average interval for shipment of large raw materials to Arina LLC is 23.9 days. After defining constituent parts individual rates for each type of goods of blanks of the first group calculate the rate of working capital for their entire set. The norm of working capital, calculated for the main types of goods of blanks of the first group, applies to all their types not included in the direct calculation. Then this rate is calculated by the weighted average for the entire procurement turnover, including the turnover for the second group of products and raw materials.

The rate obtained in this way (7.5 days) is accepted for this organization as a long-term one and is used for the annual calculation of the standard for procurement goods.

A simplified procedure for calculating the rate of working capital for the goods of blanks for Arina LLC is shown in table 11.

Table 11 shows that the average minimum balance of blanks is 291.2 thousand rubles. Hence, the rate of working capital for the goods of blanks will be equal to 4.7 days.

Containers and packaging materials include items for packaging purchased products and raw materials, as well as products of their processing.

When normalizing working capital in stocks of containers and packaging materials, one should proceed from dividing them into two groups. The first of these includes containers and packaging materials for packaging raw materials purchased and sold throughout the year, the second includes containers and packaging materials for packaging raw materials purchased and sold only during a certain season.

Since containers and packaging materials of the second group are intended for packaging goods of procurement and processing, the stocks of which are not available for several months due to long interruptions in their procurement and processing, the norm of own working capital is not established for them. The entire need of the organization for its own working capital, pledged in containers and packaging materials of the second group, should be formed at the expense of short-term loans.

Therefore, the general rate of working capital for containers and packaging materials is established on the basis of individual norms calculated by the direct counting method for the main types of containers and packaging materials of the first group, constituting at least 10% of the total consumption of this group.

The individual rate of working capital for certain types of containers and packaging materials of the first group consists of time: current warehouse stock containers; its guarantee (insurance) stock; being under the goods of blanks; for repair and cleaning. The residence time and the current warehouse stock is determined by those types of containers and packaging materials that, in connection with the shipment of the types of raw materials packed in it, are removed from the economy irrevocably or with subsequent return by buyers based on the duration of the intervals between receipts from buyers (for returnable containers) and suppliers (for new container).

The duration of the intervals is set on the basis of contracts and delivery schedules. In the absence of agreed terms for the delivery of containers, the intervals are determined by one of two methods;

based on the actual number of deliveries;

based on their actual frequency data.

The first method for calculating the average delivery interval is applied in the case of uniform receipt of containers and packaging materials by dividing 360 (the number of days in a year) by the actual number of deliveries per year. For example, cardboard gaskets were received twice during the reporting year. In this case, the average delivery interval will be 180 days (360:2). The second method is applied in the case when the packaging and packaging materials arrive various types transport or the same type, in terms of unequal carrying capacity, in connection with which deliveries differ sharply in volume and interval.

Table 12 provides an example of calculating the average delivery interval for cardboard boxes for Arina LLC.

For containers that are exchanged upon delivery to buyers of the goods packed in it, the current warehouse stock is equal to the average interval between the delivery of goods of preparations. The latter is calculated by dividing the number of days in a year by the number of delivery of blank goods for the reporting year, adding the time required for their preparation, transportation, unloading and delivery to customers.

The safety margin in case of possible interruptions in the receipt of containers is determined by analyzing these interruptions that occurred in the reporting year, however, taking into account measures to eliminate them in the future. The time spent by containers and packaging materials under the goods of blanks is calculated by their types, based on the average duration of the turnover of the stocked goods of blanks.

In cases where certain types of containers and packaging materials are used for packaging various kinds raw materials, the time spent by containers under the goods of blanks is calculated as an arithmetic weighted average based on the current stock certain types products and raw materials and the volume of their purchases in the reporting year.

Table 13 shows the calculation of the norm of working capital for containers and packaging materials for the blanks of Arina LLC.

The norm obtained as a result of the calculation in this way (58.4 days) is taken as the norm, which is used for the annual calculation of the norm for containers and packaging materials for the header.

For fuel and auxiliary materials, we recommend applying the simplified calculation method based on average actual balances over the last three years. Here, as an example, a simplified procedure for calculating the norm and standard for goods of blanks can be taken.

In this case, the consumption of fuel and auxiliary materials, respectively, is taken as revolutions.

For other normalized assets, the standard is determined based on their average balance in the reporting year and the ratio between the percentage increase or decrease in the actual balances of other normalized assets and the volume of purchases turnover in the reporting year compared to the previous one.

The average balance of other normalized assets is determined by the chronological average for quarterly dates (excluding surplus and unusable material assets). By money the working capital ratio is set at the level of the cash limit set by the bank for this organization.

The total need for working capital for the procurement activities of Arina LLC is determined by adding the standards for individual elements of working capital for commercial blanks (tare and container materials, fuel, auxiliary materials, other normalized assets and cash).

The proposed methodology for calculating the norms and standards of working capital makes it possible for Arina LLC to improve the quality financial planning sizing needs financial resources for the successful functioning of the procurement industry.

on the establishment of norms and standards

to standardize the work of workers

In order to improve labor standards, I ORDER:

2. Department of Labor and social partnership ensure the publication of this order in the media mass media and also on the website of the Ministry.

3. This order shall enter into force from the date of its signing.

Minister B. Saparbayev

Approved

by order of the Minister of Labor and

social protection of the population

Republic of Kazakhstan

on the establishment of norms and standards for the regulation of the work of workers

Regardless of the accepted economic conditions, labor rationing is essentially the only tool with which you can reasonably determine the required number of employees and the number of jobs, plan the use of working time, evaluate the achieved level of labor productivity (efficiency) of employees and the available reserves for its growth, ensure the adequacy of the level remuneration for the quantity and quality of work or functions performed.

The purpose of labor rationing in organizations is to ensure the effective use of its production and labor potential, the competitiveness of products on the basis of targeted work to reduce labor costs as a result of the introduction of scientific achievements and best practices, their timely reflection in the norms. The work on labor rationing solves the following tasks: identifying the most effective production conditions, fixing them in the norms and mastering these norms, and carrying out work related to solving long-term strategic tasks; assessment of the achieved value of labor costs at the industry-wide level, identifying the possibility of achieving this level and ways to reduce it; checking the economic justification for reducing labor costs as a result of a set of technical and organizational measures. Labor standards, which in their economic essence are a measure of labor, perform the following functions: rational organization of labor and production; current and long-term planning; assessment of labor efficiency and the basis for stimulating highly productive labor; the basis for ensuring the normal intensity and severity of labor; a guarantor of the observance of the interests of the employee in terms of the content of the work assigned to him in accordance with the labor standard, the prospects for his professional and qualification growth (career). Work on the organization and improvement of labor rationing in market conditions is carried out by the employer. With the strengthening of the role of labor standards in reducing tariffs (prices, rates of fees) for services (goods, works), due to the need for their orientation to the capabilities and needs of the employee, labor rationing should be based on the following principles: the maximum possible expansion of the scope of labor rationing, ensuring measurement and evaluation of the labor contribution of each employee (universality of labor rationing); the norms should reflect the necessary labor costs and be the same for the same work performed in similar organizational and technical conditions; the validity of labor standards, taking into account both organizational and technical, and economic, psychophysiological and social factors; taking into account advanced achievements of science and practice; formation of a management system for reducing the labor intensity of products, which allows for a targeted impact on saving labor costs at all stages of the cycle "research - design - production - operation". Work on labor rationing must be carried out systematically and cover the entire "life cycle" of the norm: analysis of existing norms; establishment of a new norm (for new products or replacement of the current norm with a new one); development of the norm, re-analysis and work in promising areas through the introduction of new technology, advanced technology, organization of production and labor.

2. Development of regulatory materials for labor rationing

The development of normative materials for labor rationing is a research work based on the analysis and systematization of source materials, the choice of factors affecting the value of norms, and the use of methods for mathematical processing of normative values, taking into account psychophysiological, socio-economic and other factors.

Regulatory materials are the basis for establishing labor standards in specific organizational and technical conditions, and the quality of labor standards is largely determined by the quality of the regulatory materials on the basis of which they are calculated.

The quality of standard materials depends on many factors, in particular, on the degree of their differentiation, the nature of the objects and means of labor, the range of products, the repeatability of manufacturing the same type of products, the number of factors that affect the amount of labor costs when performing elements of the operation, etc. But, despite certain differences, regulatory materials must meet the following general requirements:

be progressive, i.e. reflect modern level techniques, technologies, organization of production and labor;

when developing standards, take into account as much as possible all factors (technical, organizational, psycho-physiological, social and economic) that affect the amount of labor costs, and also more fully cover various options for organizational and technical conditions for performing work;

meet the required level of accuracy, since the level of accuracy of the labor standards established by them also depends on the accuracy of the standards;

be user-friendly and provide minimum costs time for setting labor standards.

2.1. Stages of development of regulatory materials

The process of development and verification in production conditions of reasonable regulatory materials consists of the following enlarged stages:

First step :

establishing a list of works for which regulatory materials will be developed;

study of available methodological and regulatory materials, literature, data on the implementation of existing standards;

selection of equipment passports, characteristics of the tool used, fixtures, materials, blanks and raw materials;

development of terms of reference and working methodology;

preliminary study of organizational and technical conditions and methods of performing work at workplaces;

selection of workplaces for observation and selective carrying out of individual measurements at workplaces;

the establishment of factors affecting the magnitude of labor costs;

preliminary development of layout tables and a collection of regulatory materials.

Second phase:

carrying out chronometric, photochronometric observations, photographs of the working day and other research work;

preprocessing of collected materials.

Third stage:

systematization of initial data based on the materials of normative observations;

clarification of the list of main factors affecting the amount of labor costs;

derivation of empirical formulas of dependencies between the values ​​of influencing factors and the values ​​of labor costs;

clarification of layouts of tables and collection;

carrying out calculations of standard values;

preparation of a draft collection in the 1st edition and an explanatory note to it.

Fourth stage:

preparation of instructive materials on the procedure for approbation of the draft collection in the 1st edition in a production environment;

processing and systematization of testing results;

collection of additional materials.

Fifth stage:

making changes and additions (preparation of the 2nd edition of the collection);

preparation of an explanatory note to the draft collection;

approval of the draft collection in the prescribed manner.

2.2. Technical task

The terms of reference include the following sections:

purpose of the collection being developed. The section defines the goals of the work performed, the scope of the collection (types of work and type of production), the total complexity of the work and the expected result from the use of the collection.

work sequence;

the main source materials that are proposed to be used in the development of the collection;

list of organizations involved in the development of the collection, procedure joint work with them;

a list of organizations on which the collection will be tested.

The main stages of work and the timing of their implementation . The section determines the complexity (cost) of the work by stages, the start and end dates for each stage.

List of submitted materials. The section indicates the materials that are submitted for consideration to the customer for subsequent approval of the collection of standards.

Mandatory of these materials are:

technical task;

draft 1st edition of the normative collection;

a summary of the responses of organizations to the draft 1st edition of the normative collection;

draft of the 2nd edition of the collection, finalized taking into account the comments and suggestions based on the results of approbation of the collection in production conditions.

2.3. Working Method