1. The essence and significance of the wage system

1.1 The concept and essence of the wage system

The employees of the organization are its main capital, since it is on them that the achievement of the goals of the organization, institution and enterprise depends. In order for employees to strive to achieve the goals of the institution, it is necessary that it, in turn, motivate them to do so. Motivation in this case refers to the process of encouraging oneself or others to act in order to achieve personal goals and (or) the goals of the institution.

One of the means by which motivation can be carried out is stimulation.

Stimulation - this is the process of using various incentives to motivate people, where incentives act as levers of influence that cause the action of certain motives.

Stimulus is an external motivation, elements of the work situation that affect a person's behavior in the world of work.

For effective stimulation, three of its functions are considered: economic, social and psychological.

Economic function, i.e. there is assistance in increasing the efficiency of production;

social function, i.e. through income, a social structure is formed, needs are formed, a person develops, etc.;

The moral function, or educational function, directly forms the attitude to work.

They most fully cover progressive social relations, being an impact on the object of control, which involves the creation of such an external situation that encourages a person or a team to act in accordance with worthwhile goals. At the same time, individuals themselves choose precisely these actions, since they create all the necessary and sufficient conditions. The improvement of labor indicators entails an increase in the degree of satisfaction of any needs of the object, and the deterioration of indicators threatens to reduce the completeness of their satisfaction.

Stimulation as a method of management implies the need to take into account the interests of the individual, labor collective, the degree of their satisfaction, since it is the needs that are the most important factor in the behavior of social systems. It should be noted that the set of needs is different for individuals who are part of any social system, is not the same. Such an individual range of needs is due to the process of personality formation and from the influence of the environment.

By itself, the need cannot induce the employee to any specific action. Only when a need meets an object that can satisfy it, can it direct and regulate the activity of the social system, control its behavior. Awareness of needs causes interests, desires, aspirations, drives.

The performance of certain calculations by the control object in stimulating situations indicates that the incentive mechanism is based on direct exchange (symmetric, equivalent and guaranteed). Symmetry manifests itself when, in the presence of a contract for payment of non-gratuitous labor, the efforts of one of the parties imply compensatory actions of the other. Equivalence means the existence of a contractual relationship between actions and remuneration (punishment) that suits both parties. Assurance requires both parties to strictly observe their obligations towards each other.

The essence of employee incentives is as follows:

1) it is the stimulation of high labor performance of the employee;

2) this is the formation of a certain line of labor behavior of the employee, aimed at the development of the organization.

3) this is the motivation of the employee to the fullest use of his physical and mental potential in the process of fulfilling the duties assigned to him.

1.2 Types and forms of labor incentives

The most important type of incentive is material, designed to play a leading role in increasing the labor activity of workers. This type consists of material-monetary and material-non-monetary incentives, the latter contains part of the social incentives.

The second important is spiritual stimulation, which contains social, moral, aesthetic, socio-political and information incentives. In the psychological approach, moral stimulation is the most developed and widely used subsystem of the spiritual stimulation of labor.

Consider the existing classification of types of incentives:

1. Financial incentives - this is the encouragement of employees with cash payments based on the results labor activity.

The use of material and monetary incentives allows you to regulate the behavior of control objects based on the use of various monetary payments and sanctions:

additional payment is a form of remuneration for additional results of labor, for the effect obtained in a particular area;

salary bonus - cash payments in excess of salary, which stimulate an employee to improve their skills, professional skills and long-term performance of combining work duties:

compensation - cash payments established for the purpose of reimbursement to employees of costs associated with the performance by them of labor or other stipulated federal law responsibilities:

bonuses - cash payments for special improved results of work.

2. social stimulation- is presented as material non-monetary. The main focus is the relationship between people, expressed in the appreciation of the management of the merits of the employee. This encouragement is material non-monetary incentives and social relations in the team.

3. moral stimulation- the most developed and widely used subsystem of spiritual stimulation of labor and is based on the specific spiritual values ​​​​of a person.

Moral incentives are such incentives, the action of which is based on a person's need for social recognition.

The essence of moral stimulation is the transfer of information about the merits of a person, the results of his activities in the social environment. The source of information about the merits of a person is the subject of management;

the receiver - the object of stimulation, the employee and the team, the communication channel - the means of transmitting information. Therefore, the more accurately such information is transmitted, the better the system performs its function. One of the main conditions for the high efficiency of moral incentives is to ensure social justice, that is, accurate accounting and objective assessment of the labor contribution of each employee.

Forms of organizational incentives are of great importance in managing the behavior of social objects in the sphere of labor. Let's open each of the forms:

1. Leading and reinforcing forms of stimulation.

The difference between leading and reinforcing forms of organizing incentives lies in the degree of awareness of the control object and the relationship between stimulation and performance results.

In the leading object of stimulation, even before the start of the activity, it is informed about what results need to be achieved and what can be obtained for them. He is told how his work will be measured, how it will be evaluated, and what the incentive function will be.

With reinforcing, the object of stimulation learns that it turned out to be valuable, recognized and encouraged in his work only after the completion of the activity. Stimulation in this case reinforces the actions already taken.

2. Individual and collective forms of stimulation.

The division of the forms of organization of incentives into individual and collective depends on the results of what kind of work the stimulation of specific performers is carried out. If the basis is the results of the work of the employee directly, then this is an individual form of organizing incentives, and if the result of the work of the team as a whole is a collective form. The advantage of an individual form of stimulation is that there is a clear connection between the effectiveness of a particular performer and its encouragement.

3. Positive and negative forms of stimulation.

Positive and negative forms of organizing incentives are based on taking into account deviations in performance from the normative ones. Achieving and exceeding the normative indicators by the object of stimulation is encouraged by the subject of management by increasing the degree of satisfaction of the needs of the object. And vice versa, failure to achieve, lagging behind the established performance indicators is punished by a corresponding decrease in the degree of satisfaction of the needs of the control object.

4. Immediate, current and prospective forms.

Immediate, current and prospective forms of organization of incentives are identified depending on the time gap between the results of activities and the receipt of an appropriate incentive.

The advantage of the direct form is its efficiency and a very clear and direct relationship between the action and the stimulus.

The current form may appear at the end of the quarter, half year and year. Perspective form - the incentive is awarded within a year from the result achieved.

5. General and target forms.

The general form applies to all participants in social production. In this case, the promotion is carried out in connection with the holding of public companies, with anniversaries in life. individual workers or public holidays.

With the target form, it is mandatory to develop special offers.

1.3 Principles of labor stimulation and requirements for its organization

Labor incentive principles:

the principle of transparency and accessibility (incentives must be accessible to the understanding of each employee);

the principle of the reality of the stimulus (the stimulus must be real and effective);

the principle of gradualness, timeliness;

On the one hand, it is necessary to strive for a rigid connection "fulfilled the conditions - received." But, if you immediately overestimate the incentive, then you can not keep this level.

Requirements for the organization of labor incentives:

1. Complexity suggests that a comprehensive approach is needed, taking into account all possible factors: organizational, legal, technical, material, social, moral and sociological. All of these factors should be applied not individually, but in combination, which guarantees good results. It is then that a significant increase in efficiency and quality of work will become a reality.

2. Consistency involves the identification and elimination of contradictions between factors, their linking with each other. This makes it possible to create an incentive system that is internally balanced due to the mutual coordination of its elements and is able to work effectively for the benefit of the organization.

3. Regulation involves the establishment of a certain order in the form of instructions, rules, regulations and control over their implementation. When creating an incentive system, the objects of regulation should be the specific duties of an employee, the specific results of his activities, labor costs, that is, each employee must have a complete understanding of what is included in his duties and what results are expected from him.

4. Specialization- this is the assignment to individual employees of certain functions and works in accordance with the principle of rationalization. Specialization is an incentive to increase efficiency and improve the quality of work.

The Constitution of the Russian Federation of 1993, as one of the fundamental rights and freedoms of a person and citizen, secured the right to remuneration for work without any discrimination and not lower than the minimum wage established by federal law. The mechanism for the implementation of this constitutional right is enshrined in the Labor Code of the Russian Federation through the definition of wages. In accordance with Art. 129 of the Labor Code, wages are a system of relations that are associated with ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

That is, for his work - the work performed, the products produced - the employee receives a salary. This is a reward for his work, recognition by society of the need for this work, which brings a socio-economic effect, which is expressed in the receipt by the employer of income (profit).

But wages are not only payment for the result of labor. Role wages It is expressed in its stimulating effect on a person: the amount of payment, the procedure for payment and the elements of organization usually develop a person's personal interest in work. Thus, wages play a dual role: on the one hand, it is a payment for the result of labor, on the other, it is an incentive to work.

The well-known English economist A. Smith believed that wages are remuneration for labor that an employee sells to an employer. From his point of view, a commodity in the labor market is the very process of activity to create a product (service). A. Smith put forward the position that wages are the price of labor and are reduced to the cost of the minimum means of subsistence necessary for the worker and his family.

According to another classic of economic science, D. Ricardo, labor, like other commodities, has a natural and market value. At the same time, he understood the natural cost of the means of subsistence of the worker and his family, and considered the market wage, which fluctuates around its basis - the natural price - under the influence of supply and demand.

The concept of wages developed by K. Marx is based on the distinction between the concepts of "labor" and "labor force". A specific feature of a hired person as an expedient human activity is that he is after the conclusion of an employment contract. Prior to this, labor does not exist, unlike other commodities, which receive a material form before they are sold. The subject of sale and purchase, therefore, is not labor, but labor - the ability to work as a combination of physical and spiritual abilities that a person has.

In theory, wages are the price of labor power, corresponding to the cost of commodities and services that ensure the reproduction of labor power, satisfying the physical and spiritual needs of the worker and his family members. This approach to understanding the essence of wages, which determines the cost of labor force reproduction through the appropriate level of consumption of goods and services, characterizes the attitude of society towards the justification of wages. At the enterprise level, this value is adjusted taking into account the profitability of the work, the quantity and quality of the employee's labor, but should not be lower than the amounts guaranteed by the state. The actual amount of wages is determined by the funds allocated by the employer for these purposes.

At present, a special role in the structure of employee income belongs to wages, since for the vast majority of workers the main source of income, and therefore the level of remuneration in the future will remain the most powerful incentive to improve labor productivity and production in general.

Table 1.1 - Main functions of remuneration

reproductive

It consists in ensuring the possibility of reproduction of the labor force

Stimulating (motivational)

Aimed at increasing interest in the development of production

Social

Contributes to the implementation of the principle of social justice

Accounting and production

It characterizes the degree of participation of living labor in the process of formation of the price of the product, its share in the total production costs

10. 40. What role does wages play for the employee and the employer?

Wages perform several functions, the most important of which are reproductive, stimulating, status, regulating (distributive), production-sharing, etc.

The reproductive function of wages is the ability of wages to be sufficient to compensate for physical, mental, and other costs that take place in the process of a person’s labor activity and preparation for it. That is, the degree (completeness) of the implementation of the reproductive function of wages is determined by its size, and also depends on the level of prices for goods and services, inflation, the timeliness of payment of remuneration and some other aspects.

The degree of implementation of the reproductive function of wages can be assessed, measured and analyzed by comparing two values ​​- the subsistence minimum and the wages received by a particular worker. If wages are not less than the officially established subsistence level, then it fulfills its reproductive function.

In order to ensure not only simple, but also expanded reproduction of the labor force, it is not enough that the wages of the worker be equal to the subsistence level alone. Wages must exceed the subsistence level, so for its expanded reproduction, a person needs funds for physical, cultural, intellectual development, as well as the maintenance of disabled, young family members, etc.

The status function of wages implies that the status, determined by the amount of wages, corresponds to the labor status of the employee. By "status" is meant the position of a person in a particular system social relations and connections. Employment status is the place of a given employee in relation to other employees, both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration.

The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have in other firms and the orientation of personnel to a higher level of material well-being.

The stimulating function of wages is its property (ability) to direct the interests of workers to achieve the required results of labor (more of it, more High Quality etc.), primarily by ensuring the relationship between remuneration and labor contribution. That is, the degree of implementation of the stimulating function of wages is determined, first of all, by its organization, and not by the amount of wages. For example, main reason half of all workers in the real sector of the Russian economy do not fully realize their potential abilities and opportunities is precisely the lack of interconnection and dependence of the size of their wages on the actual results of labor, qualifications and professionalism.

The stimulating function of wages is to provide a certain, necessary for the employer, labor return from the employee, to create a certain stereotype of the employee's behavior in the production process, to realize his physical and spiritual abilities in the process of work. In the process of implementing its stimulating function, wages force the employee to a certain labor efficiency necessary for the employer, sufficient to not only cover his labor costs, but also bring a certain profit, from which taxes will be paid for national and local needs and ensure the expansion of production.

The regulatory function of wages affects the ratio between the demand and supply of labor, the formation of personnel (number of employees and professional qualifications) and the degree of its employment. This function plays the role of balancing the interests of employees and employers. The objective basis for the implementation of this function is the principle of differentiation of wages by groups of employees, according to the priority of activities or other grounds (signs), i.e. development of a specific policy for setting the level of remuneration various groups(categories) of workers in specific production conditions. This is the subject of regulation of labor relations between social partners on mutually acceptable terms and is reflected in the collective agreement.

The production-share function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor (no matter how great it is), which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits salary increase. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, etc., the procedure for their calculation and dependence on the wage fund.

The production-sharing function is important not only for employers, but also for employees.

11. What is the difference between nominal wages and real wages??

Wages, in the common people - wages, is one of the most important and main economic resources. This type of income is the only one for most people, which is why wages are so important. In Soviet times, wages were part of the total national income. Each worker had the right to receive monetary remuneration for his work, which was given to him for personal use. Today, wages are defined as payment for labor that is used by the employer and is expressed in monetary terms. Labor here has several definitions - it is not only labor, in the direct sense, for example, the labor of workers who produce material goods, but also intangible labor: creativity, the service sector, etc.

thesis

1.1. Social economic entity and the importance of labor and its payment in trade

Labor is necessary condition for the existence of society. To obtain certain benefits, a person must work. “Labor,” wrote F. Engels, “is the first condition for all human life, and, moreover, to such an extent that in a certain sense we must say: labor created man himself.”

In everyday language, the word “labor” has several meanings, which is reflected in the “Dictionary of the Russian Language” by S. I. Ozhegov: 1) expedient human activity aimed at creating, with the help of tools of production, material and spiritual values ​​\u200b\u200bnecessary for people's lives; 2) work, occupation; 3) an effort directed towards achieving something; 4) the result of activity, work, product”.

In the Soviet encyclopedic dictionary a slightly different interpretation of the concept of "labor" is given: "this is an expedient human activity aimed at modifying and adapting natural objects to meet their needs."

From the point of view of the nature of labor, on the one hand, the work of an entrepreneur is distinguished, and, on the other hand, wage labor, collective or individual. The work of an entrepreneur is distinguished by a high degree of independence in decision-making and its implementation, as well as a high degree of responsibility for the results. hired labor- this is the work of an employee called upon by the terms of the agreement to perform official duties in relation to the employer. And further, work can be individual or collective. Individual labor is most often characterized as self-sufficient and independent. The most typical in modern conditions is collective labor, i.e., work in a team to achieve common goals of activity.

The nature of work has a great influence on its productivity. Differences in the nature of work must be taken into account in its organization. Such labor characteristics as complexity, independence, responsibility, labor incentives, etc. require special attention.

The social division of labor is conditioned by the evolution of society. Due to the accumulation of skills, knowledge and skills, the use of certain forms of division of labor makes it possible to achieve higher productivity.

At present, it is difficult to point out professions in which this or that form of division of labor exists in its pure form; one can only speak of the predominance of one form or another in a given profession. So, the work of a loader is simple, physical, monotonous, it can be both living and materialized. For the work of a marketer, mental, lively and creative work is more characteristic. Most professions can be called combined according to the forms of division of labor. These include the work of the seller, economist and manager.

This division of labor is conditional. But it allows you to correctly approach the determination of the measure of remuneration for an employee of a given profession based on its measure of labor contribution and role in society.

The category "Nature of labor" reflects the qualitative characteristics of labor, its features, regardless of the content of labor. It is precisely what unites or separates different types of labor, forms its features, that refers to its character. Labor of one specific nature may be inherent in the labor of workers of different specialties, different types and spheres of activity, i.e., labor of different content, and labor of the same content may have a different character.

However, if the ideological orientation is discarded in the interpretation of the nature of labor, then the features of the functioning of labor, i.e. his character, are manifested in his varieties. Under the varieties of labor understand the form of expression of the nature of labor. The varieties of labor are visualized in Fig. one.

Rice. 1. Classification of labor

The concept of free labor is formulated in the Constitution Russian Federation. There in st. 37 says: “Labor is free. Everyone has the right to freely dispose of their abilities to work, to choose the type of activity and profession.

Forced labor is when a person does not have the opportunity to independently manage their abilities to work, choose a profession and type of activity.

Personal labor is labor only for oneself and one's family without attempts to use the results of such labor for others. Such work is typical, as a rule, in housekeeping.

Social labor is labor in production, in the service sector, etc. The products of such labor are intended for exchange, they serve to satisfy social needs. Production here is understood not only as an enterprise. You can knit sweaters or socks at home, but then offer them for sale.

Individual labor is labor performed by a person independently on his own initiative or based on the receipt by the employee of a personal task, with individual accounting and payment for his labor.

Collective work is based on the participation in the performance of any work by a group of people for whom a common task is established, accounting for the work performed and remuneration are carried out based on the results of the work of this team as a whole.

Mental work involves intellectual activity or activity associated mainly with neuropsychic stress. Physical labor is characterized by only physical loads. Mental and physical types of labor have many gradations. Considering the two extreme cases, we note that in their pure form they are rare. More often they talk about labor predominantly mental or predominantly physical.

Labor can also be characterized by the level of prestige - its significance, importance, popularity, attractiveness. If labor possesses such qualities in full, then it will be considered prestigious, and vice versa. To a large extent, the assessment of the prestige of work is subjective, and is also subject to market circumstances. So, in the Soviet period, the work of, for example, an accountant and a notary was not distinguished by prestige and was poorly paid, while in the modern period it is a well-paid, quite prestigious, and therefore very popular work.

An important characteristic of labor is the state of its severity, tension, harmfulness. According to this criterion, when resolving issues of remuneration, it is divided into: work of normal gravity, normal tension, work under favorable conditions; hard work, intense, harmful; work is especially hard, especially harmful and especially intense. To assign labor to one of these categories, there are physiological and sanitary-hygienic standards.

Directions for increasing labor activity and initiatives of employees include: increasing their awareness and involvement in the problems of the enterprise; determination of the target parameters of the unit's activity (reduction of labor intensity, improvement of product quality, reduction of production costs); formation of target rationalization groups; training employees in methods of searching for economic reserves; creation of conditions for rationalization activity; moral support labor initiative and its material incentives, including through the priority promotion of the most enterprising on the steps of a career.

The labor of trade workers, depending on the functions they perform, can be both productive and unproductive. Labor aimed at the continuation and completion of production processes in the sphere of circulation (i.e., the performance of operations for the transportation, refinement, packaging, sorting, packaging and storage of goods) is productive labor. All these operations contribute to the preservation of the quality of goods or give a form convenient for the consumer. The productive labor of trade workers does not create new use value, but increases the value of the commodity and thereby increases the value of the total social product and participates in the creation of the national income.

Labor that ensures a change in the form of value (purchase and sale of goods, bookkeeping, documentation on accounting and reporting, organization of advertising, study of demand, etc.) is unproductive labor, it does not participate in the creation of new use value and does not increase its size, but it is necessary and useful.

Despite the dual nature of labor in trade, both types of labor are interrelated, it is difficult to separate them from one another. For this reason, separate accounting of productive and unproductive labor in trade is difficult. Nevertheless, understanding the essence of the two types of labor helps to navigate the processes of trade, to have a more correct idea of ​​the rationality of the amount of costs for the circulation of goods in the sphere of material production and the non-productive sphere, to influence the change in their ratio, to identify reserves for growth in the productivity of aggregate labor.

As you know, the main goal entrepreneurial activity in a market economy - the desire to maximize profits. To create a maximum profit in the definition of productive and unproductive labor in trade in market conditions, one can approach from different angles:

From the standpoint of the owner of the means of production, productive labor is any labor that brings him a certain amount of profit; unproductive labor is labor that does not bring profit, although it creates material wealth;

If we consider productive and unproductive labor from the point of view of the production of material wealth, then the labor of trade workers does not produce any goods and does not increase the physical volume of output in the sphere of material production. From this point of view, the labor of trade workers is unproductive;

From the point of view of the worker himself, any work is productive for him, because in the labor process he reproduces his labor power through wages, that is, he replaces the consumed values;

From point of view social production trade labor is productive. Indeed, in the process of expanded reproduction, the production cycle is considered complete only after the product of labor has found public acceptance, i.e., a product created in the sphere of production will be a commodity when it reaches the consumer. The trade sphere, like transport, although it does not significantly affect use value product, but increases its value.

Based on this, the labor of trade workers to ensure the continuity of the cycle of expanded reproduction is necessary and, therefore, productive.

Labor in the field of trade has features due to the specifics of activities in this area. The main features include the following:

The result of labor is not the quantity of products (as in the sphere of material production), but the volume of sold mass of commodities in value and physical terms. Therefore, to evaluate the results of the work of sales workers, along with indicators of labor productivity, a more capacious indicator of labor efficiency is taken into account, taking into account the quality of trade services or the time spent by the buyer on the purchase of goods;

In contrast to the sphere of material production (where in the total labor costs there is a significant specific gravity occupy the costs of embodied social labor), trade is dominated by the cost of living labor. IN retail the share of living labor is much higher than in wholesale, which is due to the very nature of labor and the level of mechanization of labor processes;

In trade, the share of small enterprises is large, so the mechanization of labor processes is difficult, as a result of which trade workers often bear a rather significant physical and emotional burden, which is reflected in their labor productivity;

A feature of labor in retail trade is the significant influence of probabilistic factors on it. The uneven intensity of customer flows over time leads in some cases to inevitable downtime of workers, in others to the extreme intensity of their work, which negatively affects the efficiency of using labor resources;

IN total strength there is a large proportion of women workers. However, this ratio may vary depending on the specialization of the enterprise and the type of goods sold (computers, auto parts, sporting goods, audio and video cassettes). Awareness about the properties of goods of this kind is higher among men than among women.

In modern conditions, the features of labor are supplemented by:

An increase in the intellectual potential of the labor process, which is manifested in the strengthening of the role of mental labor, the growth of a conscious and responsible attitude of the employee to the results of his activity, the manifestation of initiative and creativity;

The growing importance of the social aspect of the labor process. Currently, the factors of growth in labor productivity are considered not only to improve the skills of an employee, or the level of mechanization of his labor, but also the state of human health, his mood, relationships in the family, team and society as a whole.

The social significance of the labor of trade workers lies in their contribution:

To meet the needs of the population in a variety of goods and services;

In the quality of trading services;

In the level of culture of public service;

In the time spent on the purchase of goods.

The mechanism of social and labor relations in the non-market and market systems differs. Previously, the employer was only the state, which distributed the labor force and regulated wages. During this period, there was one state channel for mobilizing resources for social sphere. The distribution of these resources was carried out on the principles of social security. In a market economy, the number of subjects of social and labor relations has increased from two to three: the state, the employer and the employee. The distribution of the labor force and the establishment of the level of wages takes place in the labor market. The basis of wages should be the price (cost) of labor (labor). The main place is occupied by the contractual (contractual) form of social and labor relations. There is the importance of implementing social reforms. It is necessary to reorient the system of social protection from providing assistance to preparing people for work, involving them in production and stimulating the latter. Thus, we are talking about creating a mechanism for stimulating individual savings and an important element of the mechanism for stimulating labor. One of the main links in an effective mechanism for market regulation of wages is a multi-level collective bargaining system, which makes it possible to adequately reflect the requirements of the labor market for the workforce. This system should provide for the delimitation of the range of issues in the field of remuneration, resolved by each of the provisions of the Law on Collective Agreements and Agreements and the Law on Trade Unions, the type of agreements - the general, sectoral, territorial and collective agreement of the enterprise. It is very important to strictly observe the sequence of concluding agreements and contracts: the general tariff agreement must precede the territorial and sectoral agreements, and the latter must precede the conclusion of agreements between enterprises. main goal reform of labor relations is the creation in Russia of an effective civilized labor market that promptly provides the employer labor force necessary qualifications, and the worker - a job worthy salary and acceptable working conditions.

The wages of specific employees are formed during the implementation of the trade and technological process, it is carried out, as a rule, after certain work and is determined not only by the price of labor, but also by its qualitative characteristics and results. Wage acts as a modification of the price of labor (labor power), its main form.

Two main concepts of determining the nature of wages.

1. Wages are the price of labor. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand for labor.

2. Wages are the monetary expression of the value of the commodity "labor power". Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.

3. Art. 129 Labor Code RF gives a more specific definition of the concept of "wages". Salary is a remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

The essence of wages is manifested in its functions (Fig. 2)

Rice. 2. The main functions assigned to wages

1. Reproductive function. It determines the absolute level of labor necessary to meet the basic necessities of life of the worker and his family. It implements the economic law of the rise of needs. The starting point for wages to fulfill its reproductive function is the formation of the minimum wage at an objectively necessary level. He is in normal conditions must correspond to the cost of a set of goods and services included in the consumer basket and allowing for the normal reproduction of the physical and mental abilities of an employee with the minimum necessary vocational training who performs simple work in normal working conditions for health and copes with his job duties.

2. Stimulating function. Its essence is to establish a quantitative relationship between the amount of payment and the quantity, quality and result of the work of trade workers. The stimulating function is implemented.

3. Regulatory function. On the one hand, being one of the most important elements of the population's monetary income, wages significantly affect the demand of the population, and through it actively influence the volume, structure and dynamics of production and, to a large extent, investment policy. On the other hand, acting as an integral part of the employer's labor costs, wages affect the demand and supply of labor in the labor market.

4. Social function. Currently, none of these functions is being fully implemented. In modern conditions in Russia wages as economic category loses the ability to ensure the normal reproduction of the labor force and encourage workers to work effectively. It is important to return wages to their reproductive, stimulating and regulating functions and to promote development market mechanisms wage regulation.

The primary tasks in the field of wages are:

growth of real wages;

Ensuring timely payment of current wages, repayment of accumulated debt;

· Consistent increase in the minimum state guarantees for wages.

The increase in the minimum state guarantees for wages, combined with the measures taken to reform the tax system, has a positive effect on wage growth, an increase in its tariff part, a reduction in hidden wages and contributes to an increase in the tax base and, accordingly, an increase in revenues and payments to state off-budget funds, motivation of employers to active work to improve labor efficiency.

The role of labor in the development of man and society is manifested in the fact that in the process of labor not only material and spiritual values ​​​​are created to meet the needs of people, but also the staff itself develops, which acquires new skills, reveals its talent and abilities.

The reward for work is wages. Often, the productivity of employees, and hence the final result of the organization's activities, depends on its size. However, the entrepreneur cannot set disproportionately high wages at the enterprise. Therefore, in order to calculate its optimal size, in the course of its activities, it uses special indicators that characterize the efficiency of the use of labor in the enterprise.

Analysis and evaluation of indicators on labor and wages of the enterprise LLC "Gurman"

labor payment wages personnel Labor is a necessary condition for the existence of society. To obtain certain benefits, a person must work “Labor,” wrote F. Engels ...

Analysis of indicators on labor and wages

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Wage- remuneration for labor allocated for personal consumption of employees, in accordance with the quantity and quality of labor expended.

Wages are for the worker the main item of personal income, a means of increasing the level of his well-being. For the employer, wages are an item of production costs.

Socio-economic essence of wages consists in the presence of opposing interests of the employee and the employer in their relationship regarding the work performed by the employee. The employee's interest is to increase wages by increasing his labor contribution to the results of labor, and the manager's interest is to minimize labor costs.

Salary performs three functions:

1) reproductive;

2) motivational;

3) regulatory.

Reproductive function of wages provides the employee with the volume of consumption of material goods at a sufficient level for the normal reproduction of the labor force and the increase of intellectual potential in accordance with changing technical and social factors production.

Motivational function is the ability to encourage the employee to labor activity, increase labor efficiency. This function is implemented through various ways wages. The regulatory function acts as a regulator of the demand for labor in the labor market.

Regulating function It is implemented through the differentiation of wages for workers of various categories (workers, employees).

The mechanism of organization of wages at the enterprise reflects the process of turning the price of labor into wages. Through the organization of wages, a compromise is reached between the interests of the employee and the employer.

The amount of wages is determined not only by the number Money but also what he can buy with that money. Therefore, there are nominal, disposable and real wages.

Nominal wages- this is the entire amount of wages accrued, regardless of taxes and mandatory payments (income tax, deductions to funds).

disposable salary- this is the accrued amount of wages minus income tax and mandatory payments for social needs.

Real wage is the amount of material goods and services that can be purchased with disposable wages.

Wages can be paid in cash and non-monetary form, for example, manufactured products, but the monetary form is mainly used.

The structure of remuneration of employees of the enterprise shows the composition and proportion of the elements of remuneration:

1) basic salary-50%;

2) additional salary-10%;

3) remuneration for the final result - 5%;

4) bonuses for the results of work for the year - 30%;

5) social payments - 5%.

Types of wages:

1) main;

2) additional.

Basic salary- this is wages at tariff rates and salaries, bonuses and a belt coefficient.

Additional salary This is payment for time not worked. It includes surcharges and surcharges for harmful conditions labor, additional payments for work at night (from 22:00), for the level of employment during the shift, vacation pay. Employee bonuses are introduced to stimulate the efficiency of their work: personal allowances managers and specialists - for qualifications (for example, for an academic degree, title), for combining professions, for performing additional duties. Remuneration for the final result is paid for the achievement of planned indicators and their overfulfillment. For example, for the growth of labor production, saving resources. The bonus for the results of work is paid according to the results of the month, quarter, year at the expense of the profit of the enterprise. It stimulates the achievement of high final results. Social payments include full or partial payment of expenses for transport, medicines, voluntary life insurance for employees, financial assistance. They are made from the profits of the enterprise.

Payroll organization includes:

1) establishment of labor standards: time standards; service standards; staffing standards; management standards;

2) development of the tariff system;

3) determination of forms and systems of remuneration.

Tariff wage system is a set of norms and standards that provide the possibility of differentiation and regulation of wages of various categories of workers, depending on the quality of their work.

The tariff system includes:

1) tariff scale- this is a scale of ranks, each of which is assigned its own coefficient for remuneration;

2) tariff rate - the amount of wages of various groups of employees per unit of time;

3) the tariff-qualification guide is a collection normative documents, containing qualification characteristics workers. It serves to determine the category of work by profession, depending on the complexity, working conditions. Now common tariff-free systems, in which they refuse guaranteed rates, and wages depend on the products sold.

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system in an organization, which should ensure operational control over the quantity and quality of labor, over the use of funds included in the wage fund and social payments.

According to M.P. Lozneva, the term "salary" means remuneration for work paid to employees who are labor relations with the organization (regardless of its organizational and legal form), for their work.

There is also such a definition: "Wage is understood as the price of labor resources involved in the production process."

A. Nikitin writes that wages are the price paid for the use of labor.

V.I. Petrova in the article “Accounting at a machine-building enterprise - expectation and reality” gives the following definition: “Salary is not only an economic category, but also a social one, designed to provide a person with a certain social status.”

The following concepts of wages are given:

Wages are one of the main factors in the socio-economic life of every country, team, and person.

In the most general sense, wages are the amount of money paid to a worker for the use of his labor.

V. Mishenko, G. Davydova write: “The concept of wages has been filled with new content and covers all types of earnings accrued in cash and in kind (regardless of the source of funding), including sums of money accrued to employees in accordance with the law for hours not worked. They also write that the transition to market relations gave rise to new sources of income in the form of amounts accrued for payment on shares and contributions of the labor collective to the property of the organization (dividends, interest)

Wages can be monetary, or nominal, and real. Nominal wage is the amount of cash that a worker receives for his work. Real wages are the amount of goods and services that can be purchased with nominal wages.

On this occasion, E. Antosenkov and O. Petrov write: “During the years of economic reform, there has been an unprecedented drop in real wages. It was assumed that initially the wages and standard of living of the population would decrease for some short period of time, but in the future they would begin to grow along with an increase in the efficiency of the economy as a whole. But that did not happen".

Wages perform a number of functions in a market economy. The most important of them are reproductive and stimulating. Along with them, one can single out a regulatory function, consisting in its ability to act as a regulator not only for the labor force in the labor market, but also for end-use products and services.

R.L. Alborov in the article "Wage reform ..." noted that self-supporting income is the most important financial indicator from which the wage fund is formed. It is especially important that in our time there is material incentives.

A.N. Lubkov in the article “Improving the tariff system in industry” says that in order to increase the interest of rural producers and residents, as well as construction organizations in the development of the social sphere of the village, it is necessary to exempt from taxation all profits aimed at social reconstruction and the development of the rural construction industry, to open preferential long-term loans for these purposes.

N.A. Volgin in the book "Modern models of wages" noted that in agriculture very low wages. If in 1990 the average monthly wage in the national economy as a whole was 2% higher, and in industry 7% higher than in agriculture, then in 1998 this gap widened to 2.2 and 2.5 times, respectively. Payment for agricultural labor does not even ensure the biological survival of man.

The clarification "On the norm of working hours and the procedure for determining the hourly wage rate from the established monthly rate in 1998" states that the norm of working hours for certain periods of time is calculated according to the calculated schedule of a five-day working week with two days off on Saturday and Sunday.

The book "Labor Protection" says that for time workers, foremen, specialists and department heads, the number of workdays is determined by the number of full days of going to work according to the time sheet per month, multiplied by the tariff coefficient of the assigned category according to the ETS.

The article “Wages in modern conditions” discusses some questions, for example, can the labor collective, in connection with the expansion of its rights, independently determine the procedure for calculating average earnings for paying holidays and paying benefits? The answer to this question is no.

Here the question is considered: “What is the procedure for transferring funds to Pension Fund for agricultural enterprises applying workday wages?” It turns out that agricultural enterprises that use workday wages must transfer funds to state extra-budgetary funds until the final calculation of the results for the year on a monthly basis. deadlines and at established rates based on the advance accrued on workdays.

IN Lately in practice, piecework-progressive rates have found wide application. At the same time, work performed within the limits of the norm is paid at direct rates, and in excess of the shift rate of output - at progressively increasing rates.

It is necessary to ensure equal pay for equal work, it is necessary, along with the quantitative measurement of labor, to carry out its qualitative rationing or tariffing, which provides for the assessment of specific types of labor depending on the quality and conditions in which it is carried out.

The forms, systems and amount of remuneration of employees of enterprises, as well as other types of income, are established by the enterprise independently. The main forms of remuneration are piecework and time.

Piecework - a form of wages in which earnings depend on the number of units produced, taking into account their quality, complexity and working conditions. With piecework wages, prices are determined based on the established categories of work, tariff rates and production standards.

Types of piecework wages include:

• a) direct piecework - in which the remuneration of workers rises in direct proportion to the number of products produced by them and the work performed on the basis of fixed piecework rates established taking into account the necessary qualifications;
• b) piece-bonus - provides for bonuses for overfulfillment of production standards and specific indicators of production activity;
• c) chord - a system in which a complex of various works is evaluated with an indication of the deadline for their implementation;
• d) piecework-progressive - provides for payment for finished products within the established norms at direct prices, and products in excess of the norm are paid at higher prices according to the established scale, but not higher than double piecework;
• e) indirect piecework - used to increase the productivity of workers servicing equipment and jobs. Their labor is paid at indirect piece rates based on the amount of output produced by the main workers they serve.

Time-based - a form of wages in which wages depend on the amount of time spent, taking into account the qualifications of the employee and working conditions.

In case of hourly payment, normalized tasks are set for employees. For the performance of individual functions and scope of work, service standards or norms for the number of employees may be established.

Distinguish between a simple time-based wage system and a time-bonus system:

• a) simple time-based - payment is made for a certain amount of time worked, regardless of the number of work performed;
• b) time-bonus - payment not only for hours worked at the rate, but also bonuses for the quality of work.

In an unstable financial position in the country, employees of many enterprises have been transferred to work on a part-time basis. For some of them, a part-time work week is established, for others, part-time work. Pay for part-time work working week or part-time work is done, as a rule, in proportion to the time worked or depending on the output.

G.I. Grinman in the book "Accounting" notes that it is necessary to abandon the indexation of the existing tariff rates. The organization and management of wages in an organization are currently reduced to the development and monitoring of a certain system of coefficients, in accordance with which the wage fund of the organization should be distributed between various categories personnel. The coefficients should take into account differences, both in the qualification level of work performance, and in their significance for a given organization, their severity, as well as working conditions in the workplace. For each organization, it is necessary to build its own tariff system, which would correspond to the maximum extent with its inherent production, technical and organizational structure.

Aganbegyan A. believes that the minimum wage should no longer be considered as a basis for determining the amount of other payments, benefits, fines. To restore the role of the minimum wage as a guarantee of the subsistence minimum, the Ministry of Labor of the Russian Federation proposes a transition to a new labor normative minimum hourly wage, which makes it possible to look for a direct connection between this standard and the calculation of social and administrative payments, as is customary in a number of countries, for example, in USA.

It is necessary to make additional payments and allowances of a compensatory and incentive nature, they are associated, as a rule, with the special nature of the work performed (seasonality, uncertainty in the volume and multiplicity of work) or with working conditions that deviate from normal (work at night and overtime, holidays, for work, for work with difficult working conditions). The amount of compensation surcharges will be determined by the enterprise independently. Incentive payments (surcharges and allowances for high qualifications, professional skills, work with a smaller number, bonuses, rewards) are determined by organizations independently and are made within the available funds.

N.P. Kondrakov noted that huge wage arrears should be regarded as a manifestation of not only a crisis of non-payments, but also a crisis of all levels of power. "I am convinced that without a fundamental change in the financial and credit system, it is impossible to count on overcoming the crisis of non-payments and chronic wage arrears."

Although wages are not primary in relation to labor, nevertheless, only for an appropriate wage can a person really work, and not be present at the workplace.

The labor force, as interpreted in the course of economics, is the totality of the physical and mental abilities of a person, his ability to work. In the conditions of market relations, the “ability to work” makes labor power a commodity. But this is no ordinary product. Its difference from other goods lies in the fact that, firstly, it creates value more than it costs itself, secondly, without its involvement it is impossible to carry out any production, thirdly, the degree (efficiency) of the use of basic and working capital assets.

So how do you get your workforce to work most efficiently? The answer to this question lies at the heart of any personnel policy. And in the first place in importance among the factors affecting the efficiency of the use of labor, is the system of remuneration. It is wages, and often only wages, that is the reason that brings the worker to his workplace. Therefore, the importance of this problem cannot be overestimated.

The system of economic management that has developed over many years has led to the emergence of the phenomenon of alienation of workers from the means of production. This is expressed in the fact that the incomes of labor collectives and individual workers practically did not depend and do not depend on the efficiency of the use of resources. Because of this, the workers do not treat them in a businesslike manner. Under these conditions, the question that economic science and practice have not yet given an answer is more acute than ever: how to interest people, encourage them to work efficiently, save living and materialized labor, and perform their tasks in a timely and high-quality manner.

Wages - a set of remuneration in cash and/or in kind received by employees for the work actually performed, as well as for the periods included in work time. Since the source of payment of wages is the national income, the value of the wage fund of the labor collective, each employee should be made directly dependent on the final results achieved. Payroll planning should ensure:

• a) an increase in the volume of products (services, works), an increase in the efficiency of production and its competitiveness;
• b) raising the material well-being of the working people.

Payroll planning includes the calculation of the amount of the fund and the average wage, both for all employees of the enterprise and for categories of employees.

Initial data for payroll planning:

• but) manufacturing program in physical and value terms and its labor intensity;
• b) the composition and level of qualification of employees necessary for the implementation of the program;
• c) the current tariff system;
• d) applicable forms and systems of remuneration;
• e) norms and service areas, as well as legislative acts on labor regulating wages (type of payments and additional payments taken into account when remunerating labor).

The fund includes basic and additional wages. The main one is wages for work performed. It includes piecework wages, wage bill, bonuses.

Additional wages include such payments to employees of enterprises that are made not for work performed, but in accordance with applicable law (surcharges for night work, foremen, for reduced working hours for adolescents and nursing mothers, payment of regular and additional holidays performance of public duties, payment for the education of students).

The planned wage fund does not include additional payments for deviations from normal working conditions (payment for overtime work, downtime, marriage, etc.).

IN current practice various methods of formation of the payroll fund are used both for the enterprise as a whole and for structural divisions. It should be noted that the best way this problem can be solved by the normative method of forming the wage fund. Exactly this method used by most companies in countries with developed market economies. However, it can be effective only if the following conditions are present: firstly, the standards must be stable, long-term, change only if the volume of production is influenced by factors not related to the working conditions of the team. Secondly, the standards for the formation of the wage fund should not be individual, but group.

The mechanism for regulating payment costs contains the following elements:

• - the procedure for determining the normalized value of labor costs included in the cost of production;
• - the procedure for taxation of labor costs exceeding the standard value.

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. At the level of the national economy, this is understood as a change in wages depending on the dynamics economic indicators development of the country as a whole (gross national product, labor productivity, inflation, foreign trade balance), and at the enterprise level - linking wages with the results of its economic activity, production efficiency, which is very effectively implemented through a collective agreement.

It is necessary to clearly 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 final results.