The main provisions of the theory of wage planning in the enterprise. payroll structure. Essence and characteristics of methods of detailed (element-by-element) planning, calculation of individual elements. Consolidated plan for the work of the enterprise "Revik Pro".

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Introduction

With the transition to market relations, there is a search for new sources of cash income in the form of amounts accrued for payment on shares and contributions to members of the labor collective in the property of the enterprise in the form of dividends, interest. The efficiency of the enterprise largely depends on the state of intra-company planning.

The enterprise establishes the staffing table, determines the forms and systems of remuneration and bonuses, in accordance with the law.

An unresolved problem in the field of planning and organization of remuneration for Russian enterprises is the lack of specific information to determine the absolute and relative level of rates and prices. However, it is known that the principle of fairness in wages is the main principle of regulation of rates and prices.

Wages are the main motivational factor in improving labor efficiency. In Russia in motivational connection wages and the efforts of the employee can not fully act as productivity, because the strength of motivation depends on the level and dynamics of the purchasing power of wages. At the enterprises of countries with market economies, various material incentives are used, these are not only bonuses, but also bonuses for productivity.

Solving the methodological problems of payroll planning involves mastering it methodological foundations, the choice of forms and methods of planning, in the relevant specifics of enterprises.

The relevance of the course work lies in the fact that currently entrepreneurs are faced with the problem of formation and planning of the wage fund. IN modern conditions growing need for more up-to-date information, and, consequently, there is a need to eliminate ignorance and inability to correctly form the wage fund.

The object of writing the term paper was the Society with limited liability Revik Pro.

The subject of the research is the data accounting payroll, as well as the payroll of the company.

The purpose of the course work is to consider the issue of wage planning in the enterprise. Based on the goal, there are a number of tasks that are set in this work:

1) to study the meaning, goals and objectives of the features of the direction of planning;

2) consider the composition and structure of the payroll;

3) study the information used for payroll planning;

4) to characterize the methods of planning the payroll;

5) study in detail the calculations of individual elements of planning.

IN term paper Various research methods were used, which are defined by goals and objectives:

Collection, study, generalization of theoretical material;

Methodological description of theoretical material;

Comparison of available data;

Analysis and synthesis of the obtained data;

Research and analytical methods for studying the topic.

In a theoretical sense, the value of the work lies in the study of the theory of payroll planning at the enterprise, and in practical terms, in the possibility of using the findings and factual material of the study for the company Revik Pro LLC.

theoretical and methodological basis works are the works of such classics and economic theorists as A. Smith, K. Marx, R.V. Waterman M.A. Agafonov, I.L. Batukhin, L. Lapatova, A.I. Rofe, A.M. Smirnova.

The structure of the course work is determined by the research tasks set in it and includes: an introduction, two chapters, a conclusion, a list of references.

The introduction reflects the relevance of the topic, defines the goals and objectives of the work, describes the research methods, highlights the practical value of the theme of the course work.

The first part presents the main part of the theoretical material relating to payroll planning in the enterprise.

The second chapter presents methods for planning wages on the example of the reporting data of the company "Revik Pro" LLC.

The conclusion contains the main conclusions drawn from the study.

Chapter 1. The main provisions of the theory of payroll planningat the enterprise

1.1 Meaning, purpose, tasks, features of the direction of planning

At present, the situation in the economy has developed in such a way that income labor collectives or individual workers are practically independent of the efficiency of resource use. Under these conditions, there is an acute question, to which economics, as a science and practice, has not yet given an answer: how to interest people, provoke them to work efficiently, save living and embodied labor, and timely and efficiently fulfill their tasks.

Wages are part of the fund for individual consumption of material goods and services, which is received by employees in accordance with the quantity and quality of labor, as well as its effectiveness. This payment is the amount of cash payments and the value of payment in kind for work performed under an employment contract. Salary is aimed at remuneration for the work performed and achievement motivation desired level performance. In turn, the accounting of wages in its importance and significance occupies one of the central places in the accounting system of the organization.

Accounting for labor and wages should provide:

1) control over the implementation of the developed measures to increase labor productivity, use of working time and ensure the production of workers;

2) timely identification of reserves for further growth in labor productivity;

3) accurate calculation of the earnings of each employee and the distribution of wages by cost areas;

4) the correct calculation of deductions from wages and its timely payment;

5) control over the use of the wage fund and the payment of bonuses;

6) obtaining data on labor and wages necessary for planning and operational management of production;

7) timely and reliable preparation of the established and financial statements on labor and wages.

Among all the resources used in the process of the organization's activities, the prominent place belongs to labor. Labor, as an expedient human activity, is able to create surplus value and provide financial results

labor issues, labor relations wages are the most important for the employee and for the employer. The basis of all these relationships is the Constitution of the Russian Federation, Labor Code, as well as legal acts.

Payroll planning should ensure:

1) growth in the volume of manufactured products, increasing the efficiency of production and its competitiveness;

2) improving the material well-being of the working people.

Payroll planning includes the calculation of the amount of the fund and the average salary of all employees of the enterprise, as well as by category of employees.

When developing a plan for labor and wages, the following tasks should be followed:

1) ensuring high and sustainable growth rates of labor productivity;

2) the excess of the growth rate of labor productivity over the growth rate of wages of employees at the enterprise.

When developing a plan for labor and wages, special attention in developing a plan for labor and wages should be directed to:

On the rational use labor resources;

Reducing the complexity of manufacturing products;

Reducing the number of personnel in auxiliary and ancillary work;

Improving the use of the working time fund while reducing its losses and unproductive costs.

Formation of the salary plan is carried out in three stages. So, at the first stage, preliminary proposals are being prepared on areas for increasing labor productivity, determining the wage standard for one ruble of marketable output at the enterprise and the headcount limit. At the second, a draft plan is developed with distribution by quarters. But at the third, a draft plan is discussed, in which adjustments are made, and it is approved by the head of the enterprise.

Work on planning the payroll should be carried out by the planning and economic department. When forming the salary plan, the indicators that were achieved by the company last year are taken into account, then the change in the number of personnel that occurred in the last period and is planned for the next year is taken into account.

So, summing up under paragraph 1.1, it follows that the purpose of wage planning is to increase the volume of production at the enterprise, its efficiency and competitiveness, as well as to improve the well-being of employees of the enterprise. The tasks follow from the goal of wage planning, and are to achieve high growth rates of labor productivity in the enterprise, as well as to optimize the working time fund of the enterprise employees. The peculiarities of the direction of payroll planning in modern enterprises is that planning takes place in three stages, in which all aggregate indicators are taken into account for calculating the payroll fund at the enterprise.

1.2 Structurepayroll

When planning the payroll, the following conditions should be observed:

1) the growth of labor productivity must outstrip the growth of wages;

2) total amount wages of all categories of workers should not exceed the limit determined by the wage standard for one ruble of output, approved for each year in the five-year plan for economic and social development enterprises.

Salary is the cash equivalent received by an employee in exchange for work. For each employer, the cost of remuneration of employees represents a large part of the total cost of production, which the employer must bear in the process of its sale in the market of goods and services.

Labor costs are determined by the number of employees, the terms of remuneration provided for by law, individual employment contract, labor efficiency.

The wage fund reflects:

Terms of remuneration;

Guarantees and compensations, which are defined in the individual labor contract.

Guarantees and compensations are calculated values ​​used for the correct calculation of the financial results of the enterprise. They are necessary to determine the amount of taxes levied on the enterprise, insurance payments and other payments.

Thus, the payroll is the totality of individual income accrued to the employee.

The wage fund includes the amounts of remuneration in cash and in kind accrued by the enterprise for the time worked and not worked, additional payments and allowances, compensation payments related to the mode of work and working conditions, bonuses and lump sum payments in addition, payments for food, housing, fuel and lubricants.

The total annual wage fund for all categories of working enterprises, workshops, calculated according to the wage rate for 1 ruble of production is calculated by formula 1:

Wage standard for 1 ruble of commercial products of the enterprise for the planned year in accordance with the five-year plan or for the workshop for which the standard is approved by the enterprise;

The planned volume of marketable output at constant prices.

The planned wage fund is expressed by the following inequality formula (2):

payroll planning detailed

Spl. - salary in the planned period;

Z ob.n. - the total annual payroll.

The payroll includes amounts at tariff rates and salaries, as well as all types of additional payments, with the exception of payments from the fund financial incentives.

The structure of the wage fund for workers for the planned period includes:

Fund of direct and piecework payment (tariff fund);

Additional payments, bonuses from the payroll fund;

Additional salary.

In order to consider in more detail the structure of the wage fund, it is necessary to analyze its composition element by element. Thus, direct time wages are a form of remuneration in which the employee's salary depends on the time actually worked and the employee's wage rate, and not on the number of work performed. Depending on the unit of accounting for hours worked, hourly, daily and monthly tariff rates are applied. The annual fund of direct time wages of time workers is calculated according to the following formula:

Effective annual fund of working hours of one worker, h;

Number of working shifts per day;

Hourly tariff rates of the 1st, 2nd and subsequent categories, rub;

The attendance number of workers in one shift, respectively, by category of work, people.

The piecework form of remuneration is used when taking into account the quantitative indicators of the result of labor and, thus, it is possible to normalize labor by establishing production standards, time standards, normalized production order. In the piecework form, labor is paid at piece rates in accordance with the quantity of output produced.

The calculation of earnings in case of a piecework form of remuneration is carried out according to a piecework job, which indicates:

1) production rate and actually performed work;

2) an order on bonuses for overfulfillment of the plan;

3) shop outfit for the performance of the task by the shop.

The annual fund of direct piecework wages of pieceworkers is calculated by the formula:

Annual output of parts, pcs.;

Number of operations technological process part processing;

The complexity of processing the part on the 1st, 2nd and subsequent operations, h;

Hourly rate for work performed on the 1st, 2nd and subsequent operations, rub.

This value of the annual payroll reflects the cost of wages when planning the cost of production.

When calculating the average monthly wage of a worker, which is the basis for establishing the ratio of the growth rate of labor productivity and the growth rate of wages, the amount of bonuses from the material incentive fund is additionally taken into account.

The next element of the payroll are additional payments and bonuses. Surcharges are payments of a compensatory nature, established to the tariff part of the wages of employees in order to compensate for:

Adverse effects of working conditions on health and performance;

For work at night;

In areas of radioactive contamination;

For combining positions;

Performing the duties of a temporarily absent employee.

The bonus is a stimulating part of the remuneration, incentive payments of a stimulating nature. The main elements of premium systems include:

1) indicators and conditions of bonuses;

2) circle of bonus workers;

3) frequency of bonuses;

4) the procedure for calculating bonuses and their distribution between teams and individual workers; the procedure for paying premiums.

The amount of the award is determined by the results of the work performed.

Also in the element of the payroll is additional wages. Wages accrued to workers and employees not for actually performed work or hours worked, but in accordance with applicable law, including payment regular holidays workers and employees, preferential hours for teenagers, time associated with the performance of state and public duties, is an additional wage

In accordance with Article 151 of the Labor Code Russian Federation an employee who performs for the same employer, along with his main job stipulated by an employment contract, additional work in another profession (position) or performs the duties of a temporarily absent employee without release from his main job, must be paid an additional payment for combining professions (positions) or performance of the duties of a temporarily absent employee.

At the same time, the amounts of such additional payments are established by agreement of the parties to the employment contract.

Additional wages are taken into account in the same way as the main one, and are necessarily included in the payroll of the enterprise. The fund of additional wages includes additional payments, allowances, guarantee and compensation payments provided for by law, bonuses for the performance of production tasks and functions.

1.3 Information used for fund planningwages

Payroll planning includes the calculation of the amount of the fund and the average wages of all employees of the enterprise. For effective payroll planning, the following data is used:

1) the production program in physical and value terms, its labor intensity;

2) the composition and level of qualification of employees necessary for the implementation of the program;

3) the current tariff system;

4) applicable forms and systems of remuneration;

5) norms and service areas, as well as legislative acts on labor, regulating wages.

The fund includes basic and additional wages. The main one includes remuneration for work performed, it includes piecework wages, a tariff wage fund, and bonuses.

Additional wages include such payments to employees of enterprises that are not made for work performed, in accordance with applicable law.

The planned wage fund does not include additional payments for deviations from normal working conditions. overtime work, downtime, marriage and more.

IN current practice various methods of formation of the wage fund are used both for the enterprise as a whole and for structural divisions. The best way this problem can be solved by the normative method of formation of the wage fund. This method used by most companies in countries with developed market economies. It can only be effective if the following conditions are met:

1) the standards should be stable, long-term, change only in case of influence on the volume of production of factors not related to working conditions collective;

2) the standards for the formation of the wage fund should be group.

The payment cost control algorithm contains the following elements:

Organization of determination of the normalized value of labor costs included in the cost of production;

The procedure for taxation of labor costs exceeding the standard value.

Planning of additional payments and additional wages must be carried out according to the following elements:

extra pay for night work;

weekend pay and holidays;

additional payments to unreleased foremen for leading a brigade;

student tuition fees;

additional payments for deviations from the working conditions established by the technology;

surcharges for teenagers for reduced working hours;

payment for marriage through no fault of the worker;

payment for regulated intra-shift downtime;

payment for the next and additional holidays;

other types of additional payments for unworked time, considered at the beginning of the question.

The planning of additional payments for the hours worked and not worked for the listed elements is carried out in accordance with the current methodology for calculating the labor economy for industrial enterprises. The law establishes minimum dimensions surcharges The management of the enterprise has the right to establish their sizes in excess of those established by law, based on their financial situation.

The planned salary fund for managers, specialists and other employees is determined on the basis of approved staff, established official salaries and personal allowances. In some enterprises, a similar method of payroll planning is used for workers.

The payroll fund for official salaries is calculated as the sum of the products of each official salary by the number of employees who have it, and the number of months of work of each of them in the planned period.

When planning additional payments to managers, the necessary amounts are provided for replacing those employees during the holidays, without which normal work at the enterprise cannot be carried out.

The wage fund of non-industrial personnel is determined on the basis of the calculation of its number, staffing, tariff rates, official salaries, useful time fund of one worker in the planned year and other indicators.

In developed market economies, as the most important means of achieving equilibrium in the field of employment and increasing economic efficiency production, many experts recommend switching to flexible wages.

In modern market relations, wages change depending on the dynamics of the economic indicators of the development of the country as a whole. However, for enterprises, this is the coordination of wages with the results of its economic activity, the efficiency of production, in which it is necessary to formulate the principles, the procedure for remuneration of all categories of workers, to establish a direct dependence of the amount of remuneration on the achieved end results.

The main part of the salary is its constant component, it does not depend on the profit received, sales volume and other indicators. The main part of wages is accrued for the time actually worked or the work actually performed at tariff rates, official salaries.

When setting the main part of wages, the employer should be guided by the following principles, defined in Articles 129 and 132 of the Labor Code of the Russian Federation: the wages of each employee should depend on his qualifications, the complexity of the work performed, the quantity and quality of labor expended.

At the same time, the employer must remember that any kind of discrimination is prohibited when establishing and changing the conditions of remuneration (Articles 3, 132 of the Labor Code of the Russian Federation). For work of equal value, the employer is obliged to provide employees equal pay(Article 22 of the Labor Code of the Russian Federation).

The structure of the payroll is a complex element of planning in the enterprise. The wage fund must be sufficient for the normal functioning of the enterprise. The surplus of the wage fund falls on the cost of production, reduces profits and reduces profitability. So, payroll planning plays a huge role. First of all, this refers to the detailed planning of the fund for all elements and divisions of the enterprise.

Chapter 2. Characteristics of payroll planning methods inOOO "Revik Pro»

2.1 Essence and characteristics of the methods of detailed (element-by-element) planning of the payroll, calculations of individual elements

Revik Pro Limited Liability Company has been operating under the current legislation since 2000.

The company "Revik Pro" is engaged in the provision of technical services:

1) Maintenance cars and trucks, road construction equipment;

2) assembly and pre-sale preparation of road construction equipment;

3) related services.

Revik Pro LLC has been operating on the market for more than 10 years.

The profit of the company is distributed in proportion to the shares of participants in authorized capital society.

The managing body of Revik Pro LLC is the general meeting of the company's participants. Management of the company's activities is carried out by the sole executive body of the company - the general director of the company.

The sole executive body of Revik Pro LLC - CEO society, elected general meeting members of the company for a period of five years.

Total employees in the company - 22 people:

Administrative and management staff - 9 people

Technical department - 10 people

Economic department - 3 people.

Figure 1 shows the control scheme in Revik Pro LLC.

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Figure 1 - Management scheme of Revik Pro LLC

In accordance with Article 6 of the Law “On Accounting”, the company has an accounting service that performs the following operations:

Cash transactions;

Settlements with employees for wages;

Accounting for inventories;

Settlements with customers;

Settlements with the budget for taxes and fees;

Accounting for production costs.

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Figure 2 - Scheme of the accounting service of Revik Pro LLC

In order to consider and characterize the methods of payroll planning in Revik Pro LLC, it is necessary to analyze the main technical and economic indicators and their changes.

Table 1. Technical and economic indicators of Revik Pro LLC

Based on the results of the feasibility study conducted by Revik Pro LLC, it follows that the company's activities are not unprofitable, there is a tendency to increase qualitative and quantitative indicators, which will further affect the wage fund. Thus, the wage fund in 2012 increased by 7423 thousand rubles, and this indicates that the wages of employees increased by 0.8 thousand rubles. The number of employees in 2012 increased by 2 people and amounted to 22 people.

It should be noted that the provision of an enterprise with labor resources is determined by comparing the actual number of employees by category with the previous year; for this, an analysis is made of the provision of employees of Revik Pro LLC (Table 2)

table 2 . Addiction Dynamics work force at the enterprise

From table 2 it follows that the company has seen a decrease in the number of laid-off workers. Thus, in 2012, the number of dismissed people decreased by 0.5% or by 1 person. The number of people hired in 2012 compared to 2011 increased by 0.4% or 3 people.

The number of permanent employees at the enterprise increased by 1.13% or by 1 person. The average annual number of employees of the enterprise in 2012 compared to 2011 increased by 1.1% or 2 people. The dynamics of the movement of the workforce of Revik Pro LLC is characterized by high rates of staff constancy of about 74.5%. In dynamics, the staff turnover rate and the staff retention rate decreased. An increase in the growth rate of workers is not observed, but this does not mean a decrease in total output.

The activities of Revik Pro LLC are characterized by low staff turnover and a high rate of staff constancy.

The procedure for the formation of the payroll fund in Revik Pro LLC is established by the "Regulations on the Formation of the Payroll Fund".

The indicators are developed by the IEO LLC "Revik Pro" and approved by the director, the indicators may be changed by the IEO LLC "Revik Pro" depending on the production, economic and financial situation.

The results of economic activity are reviewed on a monthly basis by the 10th day of the month following the reporting month at the balance commission.

LLC "Revik Pro" has the right to spend its payment fund not in full. OTiZ reserves the unspent amount for wages in the following months.

The payroll fund of Revik Pro LLC includes:

1) accrued amounts of remuneration in cash and in kind for hours worked and unworked;

2) surcharges and allowances;

3) payments compensatory nature associated with the regime and working conditions.

Table 3 presents the data on the formation of the payroll by the number of employees, salary, additional payments to the basic income of employees.

Table 3. Remuneration fund for administrative and managerial personnel of Revik Pro LLC for 2011 - 2012 (thousand rubles)

According to the averaged data for 2011-2012, it follows that the material incentives for administrative and managerial personnel increased by 0.9% and amounted to 800 rubles. However, the total percentage of revenue in 2012 decreased by 3%, but in turn, the percentage of additional payments to the basic salary increased by 3%.

Administrative and managerial personnel receive a fixed salary, which is set according to the staffing table. In addition, AUP is rewarded from payroll funds due to its savings. The percentage of premiums depends on the profit turnover of Revik Pro LLC.

When calculating the payroll fund, the performance of economic activity indicators for the month and from the beginning of the year is taken into account. In case of non-fulfillment or overfulfillment of the specified indicators of economic activity, the payroll fund of the unit decreases or increases for each indicator.

The ratio of the fixed part of wages to the variable in Revik Pro LLC is 40% to 60%. An indicator of the change in wages in the company is:

1) profit growth;

2) profitability;

3) gross income in trade

Formation and payments from the wage fund are made monthly for the reporting month, based on the results of the volume of marketable products for the reporting month and the company's business performance indicators for the month preceding the reporting month.

When switching to this system for the first month, indicators of economic activity are not taken into account. Payments from the wage fund of each unit are regulated by a separate provision.

In order to consider in detail the formation of the payroll of Revik Pro LLC, it is necessary to reduce these indicators to single system, for a more visual representation of the data. So, the data on the salaries of employees of Revik Pro LLC are presented in Table 4.

Table 4. Calculation of the annual payroll of employees of the technical department

After analyzing the data in the table, it follows that Revik PRO LLC has created a single payroll fund, which consists of a payroll fund and a material incentive fund. Deductions from the payroll fund to the material incentive fund is 7.2%.

LLC "Revik Pro" has developed an equation for calculating the unified wage fund:

K=D+H=D 7.2%?100% (5)

K - a single wage fund;

D - annual payroll, which is equal to the sum of the hourly payroll and additional wages; H is the hourly wage fund, which consists of the amount of additional payments and the direct wage fund. The wage planning methodology carried out at Revik Pro LLC shows that this process is quite laborious and it is necessary to take into account each payroll item when planning it.

2.2 Characteristics of the method of detailed (element-by-element) planning of the payroll, calculations of individual elements

On a monthly basis, on the 1st day, OTiZ determines the payroll fund for the divisions of Revik Pro LLC, taking into account the results of meeting the indicators for the month, and the actual volume of production of marketable products, works, services for the reporting month.

On a monthly basis, on the 10th, the accounting department of Revik Pro LLC prepares materials on the implementation of business performance indicators for the reporting month and brings them to the director.

The initial values ​​of the standards for the formation of funds are formed. based on the current actual size of the wage fund of Revik Pro LLC.

The standards are determined for the following funds:

1) wage fund;

2) wage funds of departments;

3) management fund;

The wage fund of Revik Pro LLC is formed according to the standard from the actual volume of production of marketable products, works, services. The payroll fund for departments is organized according to the standard from the payroll fund of Revik Pro LLC.

The standards are constant values ​​and can change in extreme cases, approved by management.

In clause 2.1, the general payroll fund of Revik Pro LLC was considered. So, having general initial data, it is necessary to study in detail the formation of the payroll on the basis of administrative and managerial personnel. Table 5 presents the wage fund of the AUP.

Table 5. Calculation of the payroll of Revik Pro LLC

Every month, the payroll fund of Revik Pro LLC is planned, based on the planned volume of production of marketable products, works, services and standards. Planned payroll funds are used to plan wage costs in the cost of marketable products.

Based on the data on planned and actual indicators of economic activity for the reporting month, OTiZ calculates the percentage of an increase or decrease in the volume of production of marketable products, works, services, labor productivity (production, provision of services per 1 person) in Revik Pro LLC.

The CJSC payroll increases (decreases) by 0.1% for each 1% increase in the volume of marketable products, works, services, labor productivity for the reporting month against the corresponding planned indicators, but not more than 5%.

OTiZ calculates the payroll funds of Revik Pro LLC and is approved by the director. Based on the report on the performance of business performance indicators by departments and divisions for the month preceding the reporting month, the payroll fund is adjusted, reducing the payroll fund of Revik Pro LLC for the reporting month and a material incentive fund is determined.

The payroll fund of Revik Pro LLC cannot be reduced by more than 10% for the performance of indicators for the month and from the beginning of the year.

The average annual output or labor productivity of one employee is calculated as the ratio of the volume of sales of services to the number of employees.

The average annual output of one worker is the ratio of the volume of services sold to the number production staff. The average annual salary of an employee is calculated as the ratio of the annual payroll of employees to the total number, one employee as the ratio of the annual payroll of production personnel to the number of production personnel. The average annual salary, taking into account payments from the material incentive fund, is also calculated, but a single wage fund is used in the calculations.

For the most visual reflection of a detailed study of the wage fund, it is necessary to summarize all the labor indicators of Revik Pro LLC, which are presented in table 6.

Table 6. Consolidated labor plan of Revik Pro LLC

So, after analyzing the data in the table, it should be noted that a lot of information is required to form the payroll. This is a time-consuming and complex process that requires attention to compilation.

Also, the compilation of the payroll should be combined with the conditions and trends market economy, and should be based on its current indicators. Practice shows that when compiling the payroll, an accountant and an economist face some difficulties, since at present each enterprise has its own requirements for the formation of the salary, as well as for the bonus fund. It follows that the head of any enterprise is free to set the salary and bonus part himself.

Conclusion

The cadres, which are the most valuable and important part of the productive forces, are divided into groups depending on many factors, and each branch of industry is characterized by a special composition of workers, which is constantly changing and improving with technological progress and an increase in the general cultural level of the population.

Having considered how the provision of the enterprise with employees and their movement and planning of the wage fund is analyzed, we can conclude that economic analysis the company pays great attention, since with its help the company has achieved an increase in the efficiency of the use of payroll funds and has identified opportunities for cost savings due to increased labor productivity and reduced labor intensity of products.

The analysis of economic activity is the most important element in the production management system, an effective means of identifying an on-farm reserve, the basis for the development of science-based plans and management decisions.

Improving labor efficiency is an important task in any socio-economic formation. The main factors influencing the increase in labor productivity are the increase in the technological level, the improvement of production management, the change in the volume and structure of production, and various industry factors.

A characteristic feature of production is the material and moral encouragement of labor. This is the essence of wages, wages, which must comply with a number of principles. Thus, the rate of growth in labor productivity must outstrip the rate of wage growth; wages must be in full accordance with the results of work; the amount of wages should be calculated in relation to tariff rates and official salaries; the complexity and significance of work in a separate enterprise should be taken into account. The skill level of employees is one of the most important conditions for high labor productivity. Therefore, simultaneously with the justification of the growth of labor productivity due to the action of material and technical factors, an appropriate selection of personnel or an increase in their qualifications, and, if necessary, retraining, is provided.

Wage accounting should help increase the labor activity of workers, better use of the means of production and working time, and a steady increase in labor productivity.

Thus, the considered indicators for this course work represent an inextricable chain of the main elements of production, and their ratio and regulation directly affects the decrease or increase in the efficiency of enterprises in any industry.

Based on the calculations of the payroll indicators, it follows that Revik Pro LLC is a financially stable economic entity capable of independently forming the payroll fund. According to the analyzed years 2011-2012, it is possible to track the dynamics of the movement of workers, and, accordingly, the change in wages. Thus, in 2012 the number of employees increased and, consequently, the wage fund also changed upwards. But despite the period of staff turnover, the activity of Revik Pro LLC is characterized by low staff turnover and a high rate of staff constancy.

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V. I. Lenin emphasized the need for the strictest control on the part of society over the measure of labor and the measure of consumption. For an individual enterprise, workshop or section, this requirement means a comparison of the wage fund with the overall results of its production activities. Therefore, it is especially important to plan and effectively control the expenditure of the wage fund in relation to the volume of production.

Determination of the planned payroll

The planned payroll fund for an enterprise, workshop, section is determined by calculating the amounts payable in the coming period for the percentage completion of tasks production plan at the projected level of output (service staff), current tariff rates and wage systems.

Consequently, the wage fund and the average wage in the labor plan are determined by the value production program, the level of labor productivity, the number of employees and their composition by profession and qualification, the current tariff conditions, wage systems, labor legislation.

When drawing up an enterprise plan, the wage fund and the average wage are determined separately for each group of workers (workers, apprentices, engineering and technical workers, employees and junior service personnel).

The planned payroll includes only the costs necessary for normal work. Any kind of surcharges arising from shortcomings in the organization of production and labor, surcharges for deviations from normal working conditions, for downtime, for the correction of defects, etc., are included in the reporting wage fund, but are not included in the planned wage fund. A different procedure would mean a violation of the principles of the enterprise's work on the basis of economic accounting, since it would be an attempt to shift onto society, onto the consumer, the costs caused by shortcomings in the organization of production and labor at this enterprise.

All payments to piecework workers at basic piece rates for operations and work required to complete the production task are determined by product based on the production program, established technology and projected time standards for each operation. Thus, the wage plan for the main group of workers - pieceworkers - is formed as the sum of prices for operations per product, multiplied by the number of products established by the plan.

The scheme of this calculation is as follows. For example, a shop must produce 2,000 parts. Each part goes through two operations in the shop. To release one part, according to the time standards projected for the upcoming period, it is required to spend 3 hours of work on the first operation III category, for the second operation - 2 hours of work of the V category.

In accordance with the tariff rates in force in the workshop, for a normalized hour of work of the III category, payment is 39.3 kopecks, for 1 hour of work of the V category - 52.5 kopecks. Then the fund to be paid to the workers of this workshop at piece rates for one part will be equal to:

Consequently, 4460 rubles must be provided for payment at prices for 2 thousand parts in the workshop plan. wages (2 p. 23 k. * 2 thousand). The same calculations for other parts and products make it possible to determine the general fund for payment at piece rates for the planned output of the enterprise.

With a stable composition of products, this calculation is simplified, since it is not made every time anew, but is limited only to clarifying for each workshop and section of the available consolidated normalization maps and piece rates for the operation, product, taking into account the measures planned for the coming period to reduce the labor intensity of products.

The wage fund of piecework workers in auxiliary shops is most correctly determined by the same method, i.e., based on the data of technical regulation and the production program of the shop.

The wage fund for the tariff for time-paid workers is determined based on the required number of hours (or shifts) for time work, taking into account the tariffication of these works. The number of required hours (shifts) of work is determined by workplaces based on the nature of the equipment used or according to established service standards,

For example, the number of hours worked by crane operators is determined by taking into account the number of working cranes per shift. The work time of adjusters, inspectors, scrapers, repair workers is determined by shifts, taking into account the number of jobs served by one adjuster or controller, the number of pieces of equipment per repair fitter or electrician.

The wage fund of employees and engineering and technical workers is determined on the basis of the staffing table and official salaries, mainly by the same methods as for time-paid workers. Some change in the calculation methodology is made only by the fact that employees and engineering and technical workers are paid according to monthly official salaries. Thus, in the annual plan (a fund of 12 monthly rates), the maximum possible pay fund at official rates is immediately determined, including payment for vacation time, for the performance of state duties, etc. Since during illness and for maternity leave, some employees receives payment from social insurance, then a certain reserve is formed in the regular fund. Moreover, it must be taken into account that the actual average annual population usually below standard. These reserves are taken into account when determining the planned wage fund.

In addition to paying by tariff, it is necessary to take into account payments for bonus systems. The plan includes only systemic bonus payments arising from 100% completion of the plan. Funds for bonuses for overfulfillment of the plan cannot be included in the planned payroll fund. They must be obtained on the basis of overfulfillment of the plan. All payments under bonus systems made during the past year are subject to analysis and verification.

In addition to the wages payable to workers, engineers and technicians, employees and other employees on the staff of the enterprise, the payroll plan also includes payments to persons who are not on the payroll (staff) of employees for work performed for the enterprise. This includes one-time payments to third parties for short-term work not related to the main production of transportation, cleaning, repair, etc. e. This fund cannot be used to pay for work for which the enterprise has permanent employees, just as additional permanent (full-time) employees cannot be maintained.

Thus, the labor plan determines the wage fund for each enterprise based on the volume and nature of the production task. The plan establishes the necessary correlations between labor costs and production results.

1. A little about the importance of proper payroll planning

Payroll planning is part of business planning and allows you to estimate in advance the estimated costs of a business for labor resources. This is especially true in such areas of the enterprise, where the share of labor costs is a significant part of the cost of production. In companies selling services of a different nature, this share can reach 70% of the total costs. And in industry (metallurgy, mechanical engineering, timber industry, etc.), this figure is in the range of 20-40%. It is also worth considering the scale of the business, when seemingly small percentages in absolute terms have very weighty values. With an annual production cost of, say, 3 billion rubles, you can calculate the 18% weight of labor costs yourself.

Therefore, the planning of labor costs should be approached thoughtfully and seriously. This is the first step towards actually managing it. Of course, it is also necessary to payroll analysis, but you can read about it in the next article.

One more thing I want to convey: the payroll fund is not the only item of expenditure that the company allocates to the provision of labor resources. It always makes sense to look at the totality of costs, which include various areas: social policy, cultural and sports events, health improvement, all types of personnel insurance, etc.

2. General algorithm for planning the wage fund

This is a common sub-process of planning the activities of an enterprise, I will write it down step by step (clickable):

Step-by-step payroll planning algorithm

3. Preparation of information for planning the payroll

We will start planning labor costs by collecting the necessary information. Here is the data we will need:

• average headcount for the planned period;
• the number of employees on a specific date;
• payroll at the beginning of the planning period;
• organizational structure of the organization and its staffing;
• information on the actual indicators of personnel movement and forecast for the planned period (staff turnover, the number of hired and the number of dismissed);
• actual indicators of average wages;
• planned indicators for the production of goods (services) for the planning period;
• position on wages;
• bonus provision (if any).

4. Calculation of the number of personnel for payroll planning

In this section, I will not talk about how to calculate the number of employees for the purposes of optimal use of labor resources. We believe that you already know the number required to perform specific work, operate and maintain equipment, etc. I'll tell you in detail how to calculate average headcount personnel for planning purposes.

I want to draw attention to one point: very often, when planning wages, the number of staff units (hereinafter referred to as n.u.) in an organization is used. This is appropriate if the organization is small and you are firmly convinced that all vacancies will be filled during the year. Another thing is if the staff is large (more than 500 s.u.). Approximately from this, or even a smaller amount, the factor of staff turnover begins to act. Due to the constant movement of personnel at the enterprise (dismissal, hiring, internal and external transfers), the so-called “current shortfall” is formed. It rarely happens that new employee the next day he takes a vacancy that has appeared, usually some time passes. And very significant, if we analyze the real situation.

For example, at one of the enterprises of the pulp and paper industry with headcount in 2900 employees there were constantly from 80 to 120 vacancies that were not “closed” long time. Agree that it is unreasonable to accept these “dead souls” for planning (unless you are an ardent admirer and follower of the notorious Chichikov).

Therefore, in such a situation, it is not the staffing number that is accepted for planning, but the average number of employees of the enterprise (AMS). Planning becomes more accurate and subsequently there are no ridiculous situations when the headcount is indicated in the “plan” column in the labor reports, and the average number is indicated in the “fact” column. The absurdity lies in the fact that there is an attempt to compare the number on a specific date with the average value for the reporting period, which leads to distortion of reporting and misinterpretation of the data.

Let's move on to the planning stage. To do this, it is necessary to take the values ​​​​of the staffing and payroll at the beginning of the period, for example, on 01/01/2015. Then think over all the factors that in the month of January can lead to the fact that first the regular, and then the payroll number of employees of the enterprise will change. This must be done for each of the departments and for the organization as a whole.

For example, you know that no events are planned in the month of January that will lead to the need to change the staffing table. Such activities can be:

• creation of new jobs;
• elimination of any of the existing jobs (reduction of the number of the organization);
• change organizational structure and staffing without changing the number of staff (for example, the transfer of staff units from one unit to another).

Then you move on to the next stage, where you analyze the current understaffing and the prospects for its “closure”. For example, in a motor transport shop with a staffing of 72 s.u. There are 6 vacancies for drivers. The reception turnover in this division was approximately 1.7 persons per month. If you are an optimist, you can round up to 2 :). But the turnover on dismissal amounted to 2.4 employees. It can be predicted that by February 1, 2015, the headcount of the workshop will be 72-6+1-3=64 people, and the AMS will be (66+64)/2 = 65 employees. Thus, you need to view each planned month. It can be considered quarterly, but the error will increase.

When considering turnover figures, pay attention to their seasonality. For example, in January, the staff is not very willing to get a job. Long holidays and the need to pass a preliminary medical examination before employment, they can delay the actual date of entry of a newcomer to work as early as February. Just look at your statistics and output the seasonality.

The calculation will become a little more complicated if there is a significant change in staffing in the motor transport workshop in January. In this case, it is better to use not absolute values ​​of turnover indicators, but relative ones. That is, we take the turnover ratio for admission and multiply it by the payroll at the beginning of the period to get a forecast for an increase in the number of staff. We will do the same with turnover on dismissal.

I painted everything in great detail so that you understand the essence of the approach to planning the SSC. With the help of regular MS Excel, this work is very easy to automate and does not require much effort.

5. Choice of payroll planning structure

After the planned number of personnel is determined, we proceed directly to the planning of the wage fund. First you need to define the planning structure. In the picture below, I showed how it might look.

First of all, decide on the degree of depth of planning. It can vary on a scale from a staff unit to an enterprise or group of enterprises:

Choose the depth of planning yourself. If you want to get high planning accuracy, “dive” to a specific staff unit (employee). If accuracy is not so important (for example, you want to make a preliminary assessment of the planned payroll), go to the level of the department or even the entire enterprise as a whole.

In addition to choosing the planning depth, it is also necessary to determine the planning elements for the payroll. In the table below, I give a variant of the elements of planning:

Here is not full list. Each company has its own characteristics. Some types of payments are available, some are not. The main thing is to correctly group the types of accruals for ease of planning. Do not forget anything, so that “in fact” there are no surprises and exceeding the plan.

In this way, you can determine for yourself the main planning parameters. For example, you can decide to plan payroll by types of wages and departments. So in the future, it is by these parameters that you will monitor the implementation of the plan.

6. Methods for calculating payroll

So all preliminary work done and you can start planning.

Planning from the fact

The first acceptable method is the method of planning “from the fact”, or from what has been achieved. Applying it is quite simple. It is necessary to take a forecast of the value of the payroll for the current period, take into account all the planned changes in the production program, the number of personnel and the size of the average wage. To do this, you can use the formula (clickable):

For organizations in which production volumes and headcount correlate well, this option can be applied quite freely. For example, in passenger traffic, in certain types mechanical engineering, in construction, in the service sector.

However, there are enough a large number of activities where there is no such explicit dependency. For example, in the pulp and paper industry, in metallurgy, in hydrochemistry and other industries where the volume of production is largely determined by technology and equipment. In such enterprises, this method can be applied selectively for individual departments.

When using this method, you will continue to plan inefficient payments, along with reasonable ones. Used to work a lot of overtime for double pay - you will plan these funds for the future, and other similar situations. This is one of its most significant shortcomings.

Average salary planning

The next planning method is planning by average wage. Also a fairly simple method, but allows you to get an acceptable planning accuracy. It takes into account changes in the labor market, the dynamics of consumer price growth.

To apply it, you first need to distribute all employees into categories and then set a planned salary for each of the categories. Then you can calculate the planned payroll as the sum of planned wages for all categories of employees. I will not write the formula, I think everything is clear.

Please note that you set the average salary by category yourself. You can take into account inflation, changes in production volumes and other parameters.

Among the shortcomings, I will mention that with this method of planning, the actual use of the payroll usually occurs in such a way as to “select” all the planned average salaries as completely as possible. As a rule, regardless of the results. This method is good in that it eliminates the disadvantage of the previous method regarding inefficient payouts.

Precise planning

Both previous methods are quite simple and not very accurate. The last method of planning payroll I called “precise planning”. This method is time consuming, but is often used when planning for large enterprises. It avoids all the disadvantages mentioned above.

Its essence is that it is necessary to calculate the planned salary for each employee in the context of types of payments. At the same time, it is necessary to normalize all types of payments, and then apply them to each position (profession) in staffing organizations. The figure below shows an example of one such calculation:

A little more about how to normalize payments. First, you look at all the documents regulating wages at the enterprise. Partial information is there. For example, it indicates percentages or amounts of payment for leading a team, the amount of additional payment for work during harmful conditions labor, etc.

Then you need to analyze payments by type of accrual, and derive the actual or estimated coefficient relative to the base part of the salary (i.e., relative to the tariff rate for hours worked or official salary).

For example, we need to provide and plan the amount of additional payment for work at night. For this we can use two methods.

The first one is calculated. You can analyze shift schedules and calculate the average number of hours worked during the night. Then divide this value by the total balance of working hours (Tn/Ttot). Thus, the value of the coefficient will be obtained, which can be applied to calculate the planned amount of additional payment for work at night.

The second method of calculation is in fact. We form a summary statement of payments by type of accrual for any period for employees (divisions) with night shifts. IMPORTANT: The work schedule for this period should not differ from the normal one. In this statement, we are interested in the amount of payments for hours worked and piecework pay, as well as the type of pay for night work. With these figures we perform the same operation as in the first case. We get the desired coefficient.

After all the coefficients or amounts of surcharges are displayed, this information is entered into a summary table, in which the planned payroll is calculated.

Wage planning provides for the calculation of its fund for each category of employees, as well as the determination of its average level.

The wage fund is a part of the national income intended for the personal consumption of workers and distributed according to the quantity and quality of labor expended. Payroll planning aims to justify required size Money to pay employees of enterprises, stimulating the unconditional fulfillment of planned targets for output with a maximum increase in labor productivity.

The wage fund is determined separately by categories of employees of the enterprise. largest specific gravity in the general wage fund of employees of the enterprise is the wages of workers.

The wage fund of workers consists of various elements, therefore, depending on their composition, they determine: tariff, hourly, daily and monthly funds.

The tariff fund is the wages of workers accrued at piece rates for the work performed and at tariff rates for hours of time work.

The hourly fund includes the tariff fund and all other types of wages accrued to workers for the hours actually worked in production: piecework earnings, bonuses according to the provisions in force at the enterprise, additional payments for work at night, on holidays, to non-released foremen for leading the team .

The daily fund includes the hourly wage fund and all types of additional payments for unused work time: payment for breaks established for nursing mothers, additional payment for teenagers for a reduced working day, payment for intra-shift breaks related to the performance of public duties.

The monthly fund consists of daily and all other types of wages: payment for regular and additional holidays, absenteeism in connection with the performance of public duties, severance pay, remuneration for long service, allowances according to the district coefficient.

Thus, the wage fund includes the basic salary (payment for work performed) and additional, i.e., various additional payments provided for by labor legislation.

To calculate the wage fund of workers, the following initial data are required: the placement of workers in workshops, sections, jobs; distribution of workers according to tariff categories; planned time budget.

The calculation of the planned wage fund begins with the determination of the tariff wage fund of 3 t "pieceworkers and time workers, the value of which is

where C™ is the hourly wage rate of a worker (piecework or time-based) of the corresponding category, rub.; F E (- effective fund of working time of one worker, h; 4 pt- the number of workers of the corresponding category; P- number of tariff

discharges.

For pieceworkers, the wage fund at the rate can be determined at piece rates per unit of output or based on the norms of labor costs for the production program in standard hours and the average hourly wage rate.

The wage fund, determined at piece rates, is equal to

where Q- volume of production in physical terms; Р С d - piece rate per unit of production, rub.

If the labor intensity of the production program is known (in standard hours), then the tariff fund will be equal to

where Ster is the average hourly tariff rate equal to the product of the tariff rate of the first category by the average tariff

coefficient, rub.

In drilling and oil and gas producing enterprises, the tariff fund is mainly determined using tariff rates.

All other elements of the payroll are calculated as a percentage of the tariff fund. The calculation is carried out for each element separately.

1. Piecework earnings

where P\- the planned percentage of piecework earnings.

When planning piecework earnings, they proceed from the actual percentage of piecework earnings for the previous year, taking into account planned measures to reduce costs.

2. Premium co-payments under current regulations

where "2 - premium, %

3. Surcharges according to the district coefficient

where K R is a regional coefficient reflecting working conditions.

4. Surcharge for work at night (with a seven-hour work
at the bottom) where / c.v - the duration of the night watch; IN n- number of night shifts.

5. Surcharge for work on holidays

where C t, is the hourly wage rate of a worker of a certain category, taking into account piecework earnings; ^ „r.d - the number of hours worked by one worker on holidays.

6. Surcharge for non-released foremen

where B(- the number of non-released foremen with a certain rank; d- additional payment for the management of the team, %.

7. Student tuition fee

where H at- the number of students provided for in the training plan; W at- the amount of payment for the education of one student, rub.

8. Additional payment for regular holidays

where 3 0 i- the main wage fund of this group of workers, rub.; 4 pi- number of workers; t O i- the duration of the vacation of this group of workers; F uh % - effective fund of working time of this group of workers, days.

9. Other surcharges (for breastfeeding mothers for a reduced working day, payment of preferential hours for adolescents, surcharge for the time of performing state duties, etc.) are determined based on an analysis of the actual data for the previous period and the establishment of the percentage of these surcharges in the planned year from the basic salary.

10. Compensation for long service

where in- the average amount of remuneration for the length of service, shares of the monthly tariff rate.

The summation of wages according to the tariff and all types of additional payments determine the annual (monthly) wage fund of workers.

The planned wage fund for engineering and technical workers, employees, junior service personnel and fire and guard guards is calculated on the basis of approved staffing tables,

To calculate the planned wage fund for the specified category of workers, use the formula

where 4 ii- number of staff units for a specific position; could- monthly official salary, rub.; 7 \ - the planned number of months; Ks- correction factor taking into account the payment of sick days at the expense of social insurance funds; Dg - various additional payments provided for by law (surcharge for replacing certain employees during vacation, remuneration for length of service, payment for the work of junior service personnel on holidays).

The wage fund of pupils is determined on the basis of the number of pupils and their rates, taking into account extra earnings, if their work is paid by the piece.

After calculating payrolls for all categories
workers determine the average wage on the plan
new.period, i.e. the amount of wages due
on average per person over a given period. ,

The average monthly wage is calculated by dividing the annual wage fund by the number of man-months of work, the average daily wage by dividing the annual fund by the number of man-days of work, and the average hourly wage by dividing the annual fund by the number of man-hours of work.

Various types of average wages are determined to compare wage rates with the corresponding indicators of labor productivity.

The planned increase in average wages must be compared with the planned increase in labor productivity in individual sections and shops of the enterprise. At the same time, the rate of growth of labor productivity must be ensured to exceed the rate of wage growth.

An important step in improving the development of a labor plan is the transition to a normative method of planning

wages.

The planning of wages according to the standards for the ruble of production is aimed at providing an economically justified link between the volume of production and the amount of money spent on wages. This makes it possible to increase the dependence of the wages of the employee and the entire staff of the enterprise on the increase in labor productivity and the final results of the enterprise.

The normative method of wage planning is used at enterprises that have switched to estimating the volume of production according to normative net products.

The wage rate is set in kopecks per 1 rub. normative net production. The standard includes the cost of wages only for the industrial and production personnel of the enterprise, the wage fund for non-industrial personnel is planned separately. Wage standards are set by the years of the five-year plan by the ministry, they change only if the working conditions of the enterprise deviate from those planned for the five-year plan.

Payroll fund of industrial and production personnel of the enterprise for a year (FZP PL ) is equal to the product of the wage standard (R: ,. p) and the volume of standard net output (NCP)

Enterprises are interested in saving the planned wage fund in that the savings at the end of the year can be transferred to the material incentive fund.

The planned annual wage fund of a structural unit (FZPpi), the firm as a whole (FZPp) are determined by the formulas:

FZPpi = FOTpi + VFPpi, (5.54)

FZPp \u003d FZPpi + VFP`p, (5.55)

FZPp \u003d FOTpi + VFP``p, (5.56)

where FOTpi is the payroll fund of the i-th unit for the planning period, rubles;

VFPpi - payments from the consumption fund of the corresponding period, rubles, for the i-th subdivision;

VFP`p - part of the consumption fund of the planned period centralized at the company level, rub.;

VFP``p - planned payments from the consumption fund for the enterprise (if the consumption fund before structural divisions not brought, but distributed among employees at the firm level), rub.;

n is the number of divisions.

The distribution of the annual payroll fund of the enterprise and structural divisions by planning periods (quarters, months) is made according to the formula

FZPpj = FZPp (Usdb Vopj + Upvb Ufj + Wokb Vokj), (5.57)

where FZPpj is the planned wage fund of the j-th quarter, rub.;

Usdb - share in the payroll of the base year of payment at piece rates, in fractions of a unit;

Vopj is the share of the production volume of the j-th quarter in the planned production volume for the year;

Upvb - the share of time wages in the annual wage fund of the base year;

Уфj is the share of the working time fund of the j-th quarter in the planned annual working time fund;

Wokb - the share of wages in terms of salaries in the basic annual wage fund;

Wokj - the share of wages based on salaries in the planned wage fund for the year.

In order to simplify the calculations, the planned wage fund by quarters (months) can be distributed in proportion to the number of working days or the planned working time fund in hours.

When planning the payroll, it is necessary to calculate the average salary according to various categories working. The calculation is based on the planned hourly, daily and monthly (annual) payroll funds. Their ratio is shown in Figure 5.1

Wage Fund for Workers Wage Fund for Employees (FZPsl)

Wage fund for other categories of workers (FZPpc)

working (FZPpc) Hourly payroll

(FOT) Surcharges for teenagers Surcharges for nursing mothers Payment for basic and additional holidays Payment for state duties Remuneration for long service Payments from the consumption fund Direct piecework wage fund

Direct tariff wage fund Systemic bonuses and additional payments of a compensatory nature Daily fund (FOTd) Monthly (annual) fund (FZPm (g)) General payroll fund of the company (FZP)

Rice. 5.1. Structure of the payroll

The average hourly wage of workers (ZPshr) is determined by the formula

ZPsp = , (5.58)

where Fchr is the planned fund of working time of workers, man-hours.

Average daily salary plan workers (ZPsd) is determined by the formula

ZPsdr, (5.59)

where Fdr is the planned fund of working time of workers, man-days.

The average monthly (average annual) wages of workers (ZPsm (g)) is calculated by the formula

ZPcm(g), (5.60)

where Chssr is the planned average number workers, pers.

The average monthly (average annual) salary of other categories of employees is determined by dividing the planned monthly (annual) wage fund of these employees by their average number.

The salary fund of pupils is not taken into account when calculating the planned average salary.

The average planned monetary wages of one operating firm is determined by dividing the total wage fund (FZP) by the average number of employees of the firm (NPP) in a given period.

Benefits received by workers and employees from social insurance funds are not included in the wage fund and in the average wage.

The planning of labor remuneration ends with a verification calculation for the ratio of wage growth and labor productivity, which is calculated by the formula

where Ipt is the labor productivity growth index;

Izp - the index of wage growth in the planning period in relation to the base.

This ratio should be less than unity and is achieved by the maximum use of all reserves of labor productivity growth.

In the process of planning wages, it is necessary to control this ratio. The following recommendations have been adopted in planning practice. Wage growth per one percent increase in labor productivity for the group of technical measures should be in the range of 0.1-0.4%, and for the group of organizational and economic factors - 0.6-0.9%. At the same time, the overall level of wages should increase.

Comparison of the planned coefficient with the actual one makes it possible to judge the degree of compliance with the planned ratio of labor productivity growth rates and wage growth rates in a given period.

Savings (overspending) of wages (?ZP) due to the gap in the growth rates of labor productivity and wages (in percent) is determined by the formula

ZP = 100 - 100 (%), (5.62)

where Tzp, Tpt - the growth rate of wages and labor productivity of the planned period compared to the base period, respectively.

L6, section 6.3, p. 198–209.

L17, section 11, p. 463–506.

L18, section 6, p. 239–261.

L40, section 27.2, 27.3, p. 472–479.

L41, section 16, p. 314–328.

5.3. Security questions for self-examination

1. List the goals and objectives of wage planning.

2. Name the articles of the wage fund.

3. Name the items of expenditure that are not included in the wage fund.

4. What is the initial data for planning payroll?

5. State the differences between the payroll and payroll.

6. Expand the content of the planning methods of the wage fund (wage fund).

7. Name the structure of the hourly, daily and monthly wage funds of workers.

8. Describe the method of planning the average wage at the enterprise.

9. How is the ratio between the average wage and labor productivity planned.

More on the topic 5.1.3. Payroll planning:

1. 19.1. METHODOLOGY FOR PLANNING THE MAIN FUND OF THE SALARY
2. METHODOLOGY FOR PLANNING THE WAGE FUND FOR THE PRODUCTION OF AGRICULTURAL PRODUCTS
3. 19.3. PLANNING THE NUMBER OF EMPLOYEES AND THE WAGE FUND IN THE PLAN OF THE PRODUCTION AND FINANCIAL ACTIVITIES OF AGRICULTURAL ORGANIZATION