The essence and socio-economic significance of wages. Wage is the price paid to a worker for the use of his labor. It occupies the main place in the total income of the population.
Its value is determined by the labor market, i.e. supply and demand for labor. The mechanism of competition, both on the part of employers and on the part of labor sellers, determines the current price of labor.
The higher the level of competition in the labor market, the more effectively the system of markets and the economy itself compete. At the same time, the more efficiently the economy functions, the higher the price of labor resources is the standard of living of the population. There can be no high wages in an inefficient economy. Its size depends on the degree of development of the productive forces of society, the productivity of labor, its organization, and the scientific and technical process.
The upper limit of wages in the conditions market economy is not limited. There are nominal wages, i.e. its monetary size, and real wages. Under real wages understand the amount of goods and services purchased for it. It is calculated according to the formula Ur Un p, where Ur - real wages Un - nominal wages P - the level of prices for consumer goods and services.
Thus, if prices for goods and services increased by 1.45 times over the quarter, and nominal wages by 1.23 times, then the change in real wages will be 0.85 times 1.23 1.45, i.e. decreased by 15. The labor market determines the differentiation of wages of various categories of workers. Demand and supply for labor have the greatest influence on the value of real wages, along with a number of other factors. In trade, the labor market has its own characteristics, which are expressed in next need in trade workers is growing at a faster rate compared to other industries, which indicates the increasing importance of trade in an emerging market trade attracts a large number of workers from other areas, so many people work here without special knowledge, but with experience in various sectors of the economy attractiveness labor in trade is due to higher profitability compared to other industries, the need for working professions in trade has its own specifics, due to the fact that a steady trend in demand for young workers is revealed.
This trend of the labor market in trade sets the task of creating a new motivational mechanism for stimulating labor.
Therefore, its stimulating role is very great. From the point of view of the employer, wages are the means used to hire labor and constitute one of the main items of distribution costs. At the same time, the employer is interested in reducing the level of costs in relation to turnover. At the same time, in the context of changing trade conditions, the introduction of new forms of service, it may be appropriate to increase labor costs in order to increase the profits of the enterprise.
It should be noted that the level of remuneration has a significant impact on the behavior of both the employee and the employer. At the same time, in modern conditions the elements of the individual income of an employee include, in addition to wages, other components Fig.1. Rice. 1. The main elements of an employee's income in monetary form 1.2. Types, forms and systems of wages at trade enterprises With the transition to market relations, the essence of such concepts as wages and the formation of income of a trade enterprise has fundamentally changed.
Wages are part of the income of the owner of a commercial enterprise, spent to pay the wages of an employee in accordance with the terms of employment. The organization of wages includes the following elements of the tariff system, forms and systems of remuneration. The organization of wages at trade enterprises is carried out in accordance with the following principles 1 stimulating function of wages. This principle of organizing wages involves the establishment of a relative level of wages depending on the quantity, quality and results of labor 2 differentiation of salaries depending on the amount of work, qualifications of the employee, working conditions. The differentiation of wages is closely related to the segmentation of the labor market, which regulates the level of wages for various categories of workers.
Salary is divided into two types of basic and additional. The principal is calculated for the time actually worked and the work performed at the enterprise.
Additional - these are statutory payments for hours not worked. It includes vacation pay, severance pay, preferential hours for teenagers and some other types of payments. In the conditions of various organizational and legal forms of ownership, trade enterprises gained independence in choosing the procedure for remuneration. They independently determine not only the number of employees, but also the forms of remuneration. In the economy of enterprises, time-based, piecework, flexible are indicated as the main systems of remuneration.
The forms in which each of the systems can be implemented are shown in Fig.2. In the case of hourly wages, the employee is paid in accordance with the salary for the time actually worked. The piecework system is a payment depending on the amount of work at a fixed rate. Recently, flexible systems have become widespread, in which wages are linked to the final result. Fig.2. Forms and systems of remuneration The basis of time wages is the principle of the dependence of wages on the amount of time worked. However, due to the fact that labor can be simple and complex, labor rationing is necessary, which is carried out with the help of a tariff system, an integral part of which is the tariff rate - an indicator of wages per hour. It represents the level of wages for simple labor.
The initial base is the minimum tariff rate or the tariff rate of the first category Tariff scale - a scale that determines the differentiation of the tariff part of wages depending on qualifications.
This is a set of tariff categories of wages that characterize the qualification level of the worker and the tariff coefficient, showing the ratio of the tariff rate of this category to the tariff rate of the first category. At the federal level, methodological recommendations have been developed to improve the organization of wages for employees of institutions, organizations and enterprises that are on budget financing.
In total, 18 categories of payment have been established. Table 1 . The higher the qualification of the worker, the higher the rank. Table 1 Tariff coefficients used in the remuneration of employees public sector Wage category Tariff coefficient Wage category Tariff coefficient 1st 1.00 10th 2.44 2nd 1.11 11th 2.68 3rd 1.23 12th 2.89 4th 1 .36 13th 3.12 5th 1.51 14th 3.36 6th 1.67 15th 3.62 7th 1.84 16th 3.9 8th 2.02 17th 4.2 9th 2.22 18th 4.5 Wages of employees under a simple time-based system are determined as wages at a fixed rate for the hours worked in a given period.
Under the time-bonus system, additional payments to the basic wage rate in the form of a bonus. Time-based payment with controlled production provides for a change in the tariff rate in one direction of increase or decrease, depending on the production rates, labor discipline, trade and technological factors.
As practice has shown, when remunerating at tariff rates and coefficients, it is difficult to link wages with final results, especially in conditions of economic instability and inflation. Therefore, the system of floating salaries is increasingly being used. With this system, at the end of the month, taking into account the results financial activities new salaries are set. The amount of salaries rises or falls depending on the growth or decrease in the established performance indicators, this can be either turnover or income. This system is designed to simulate an increase in the results of the enterprise, since if they deteriorate, the salary for the next month can be reduced.
Piecework wages, depending on the method of accounting for revenue and incentives, have the following systems: direct piecework, piece-bonus, piece-progressive, commission. Under the direct piecework system, the employee's wages are paid at a fixed rate. An employee's total earnings are determined by multiplying the piece rate by the amount or quantity of goods sold.
With this system, the personal interest of an individual employee is significantly increased, but the disadvantage is that it does not interest the employee in improving the efficiency of the entire enterprise. Under the piece-bonus system, the employee, in addition to earnings at piece rates, receives a bonus provided for by the terms of the bonus. Under the piece-progressive system, the work of an employee within the established planned task paid at direct piece rates, and in case of overfulfillment - at higher rates.
The value of prices is set depending on the specific working conditions, the structure of turnover, seasonality. The commission system of remuneration of labor is used for remuneration of labor depending on the volume of the result of the activity of the turnover, the value of transactions concluded on the stock exchanges, in wholesale trade. This system can be used as a combination of time wages with performance-based remuneration.
At the same time, it is advisable for each employee to keep an operational record of his work results. Each of these systems can be individual or collective. In trade, both individual and collective wages are used. According to the method of calculating the rate, the following types of piecework payment are used at rates for a given volume of trade, at rates for the percentage of the implementation of the plan of trade, at rates for natural indicators.
Sellers, cashiers, controllers - cashiers, packers can be transferred to piecework wages. Due to the fact that trade in most goods is seasonal, it is advisable to set prices seasonally, taking into account the impact of inflation. The season may include several months. When making piecework wages, preparatory work, aimed at the introduction of progressive forms of labor organization, the rationalization of the modes of operation of stores, the introduction of progressive technology for the distribution of goods, new types of trade services. Collective brigade remuneration at piece rates is payment for collectively performed work.
Collective brigade piecework payment is most effective in department stores, sections with at least 6 people, with a relatively constant flow of customers and a stable assortment. The calculation of the brigade rate is made taking into account the average annual volume of trade and the amount of monthly salaries.
Employees of shoe stores, ready-made dresses, televisions and other goods can be transferred to piecework wages for natural indicators with the provision of prompt qualitative and total accounting for the sale of goods. The rate for 100 pieces of goods sold is determined by dividing the sum of the monthly salaries of all members of the team by the average monthly number of goods sold. In retail and small-scale wholesale trade, wages are mainly paid depending on the volume of trade.
The percentage of production is determined in each case individually, depending on the labor intensity of the goods sold, so this must be taken into account in the calculations. The tariff-free system, as a rule, is used in a well-organized team. Each employee is assigned a labor remuneration coefficient, a labor participation coefficient or KTU, which takes into account his qualifications and the effectiveness of work in a team when performing a certain amount of work. The contractual system of remuneration provides for the conclusion of an employment contract. In addition to the size of the tariff rate, the employment contract may provide for various additional payments and allowances for professional excellence and high qualifications, for knowledge of foreign languages, for deviation from normal working conditions.
In addition, the amount of additional payments for combining professions and positions may be indicated. Various types of incentives for employees can also be reflected in an individual labor contract, for example, bonuses, remuneration at the end of the year, payment for length of service. To increase the labor activity of personnel, a system of material incentives is widely used, in which various forms are used - bonuses for current results economic activity, additional payments and allowances, various one-time incentives for the results of work and social benefits.
The enterprises are developing a provision on material incentives, which contains general provisions, the procedure and amount of bonuses, deprivation and reduction in the amount of bonuses, rules for paying bonuses for years of service. AT general position established different kinds incentives such as monthly, quarterly and annual bonuses according to the results of work for each employee, bonuses for the performance of special important tasks interest allowances for long service subsidies for lunches one-time material assistance in the event of annual leave payment for sanitary and spa treatment.
The procedure and amounts of bonuses, deprivations and reductions in the amount of bonuses are developed by a trading enterprise, taking into account the specifics of its activities.
Bonuses, as a rule, are made according to the results of work for a month or a quarter. If necessary, other periods for the bonus season may be established. The section on bonuses should include specific indicators and conditions for bonuses for all categories of employees, the procedure for paying bonuses, increasing or decreasing their size. The indicators and conditions of bonuses must be specific and clearly formulated. They should be quantifiable and based on existing accounting and reporting.
Their calculation should be simple and understandable for employees. It is advisable to differentiate the indicators and conditions of bonuses by categories of employees. At the same time, a plurality of indicators and bonus conditions should not be allowed. 1.3.
End of work -
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organization of wages
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Introduction.......... 3
1.1 The essence and principles of the organization of remuneration .......... 5
1.2 Modern systems wages .......... 11
1.3 Socio-economic significance of wages at the enterprise .......... 23
2.1 General information about the enterprise.......... 30
2.2 Analysis of the main economic indicators.......... 31
2.3 Financial analysis.......... 34
3. Ways to improve the organization of wages at the enterprise
3.1 Introduction of a tariff-free wage system .......................... 49
3.2 Development of design solutions for the quantitative assessment of the labor contribution of the employees of Ak-Niet Akzhar LLP in the context of the transition to market relations......................... 61
Conclusion.......... 72
List of references .......... 73
Introduction
Labor as a concept denotes the expedient activity of a person in the production of products or the provision of services and is always associated with the physical and psychological costs of energy. Labor, being a source of manufactured products and services, is itself a commodity that is sold on the labor market. Consequently, the process of combining human energy (his abilities, skills and the substance of nature, including those of spiritual origin) is sold on the labor market, and the price of labor in this case acts as a monetary equivalent - wages.
Organization of labor - an integral part of the labor economy - is the organization of people's labor in the production process. It contributes to the rational connection of equipment and personnel, optimizes the effective use of human labor, ensures the preservation of the health of workers and increases job satisfaction by changing its content. Under the organization of labor is understood the activity of implementing the recommendations of science in order to rationalize the labor process ...
1. Socio-economic essence and basics of the organization of wages
1.1 The essence and principles of the organization of remuneration
The policy in the field of remuneration is an integral part of enterprise management, and the efficiency of its work largely depends on it, since wages are one of the most important incentives in rational use work force. And this must always be remembered.
Wages are the monetary part of the national income, which is distributed according to the quantity and quality of labor expended by each worker, which goes into his personal consumption.
Wage is a reward for work.
Compensation of employees is the price of labor resources involved in manufacturing process. It can also be said that wages are part of the costs of production and sales of products, going to pay the employees of the enterprise.
Distinguish between nominal and real wages.
Nominal wages are the wages accrued and received by an employee for his work for a certain period.
Real wages are the amount of goods and services that can be purchased with nominal wages; the real wage is the purchasing power of the nominal wage. It is quite obvious that real wages depend on the size of nominal wages and the prices of goods and services purchased...
1.2 Modern pay systems
The practical application of one or another class of payment systems is predetermined by many circumstances, but first of all it depends on what influences the choice of the main indicator for taking into account the results of the worker's work, that is, whether this system will be classified as piecework or time-based.
The main factor influencing the choice of the form of payment is the degree of detailing of labor rationing and the forms of its implementation allowed by the organization of production.
The second condition for the use of this or that form of remuneration: the growth in the level of mechanization and automation of work, the requirements for product quality lead to the replacement of piecework pay by time.
Piecework payment is appropriate for such auxiliary work, where it ensures the growth of labor productivity within the limits of the total constant volume of work. These are mainly machine and mechanical repair shops, some loading and unloading, transport and other ...
1.3 Socio-economic significance of wages at the enterprise
In the process of labor, people enter into certain social relations, interacting with each other. Social interactions in the sphere of work are a form of social ties realized in the exchange of activities and mutual action. The objective basis of the interaction of people is the commonality or divergence of their interests, close or distant goals, views. The mediators of the interaction of people in the sphere of labor, its intermediate links are tools and objects of labor, material and spiritual benefits. Constant interaction separate individuals or communities in the process of labor activity in certain social conditions forms specific social relations.
Social relations are relations between members of social communities and these communities regarding their social status, image and way of life, ultimately, about the conditions for the formation and development of personality, social communities. They are manifested in the position of individual groups of workers in the labor process, communication links between them, i.e. in the mutual exchange of information to influence the behavior and results of the activities of others, as well as to assess their own position, which affects the formation of the interests and behavior of these groups ...
2. Economic and financial analysis of the activities of Ak-Niet Akzhar LLP
2.1 Brief description of the enterprise
Ak-Niet Akzhar LLP is created in the form of a limited liability partnership.
The partnership is a legal entity with commercial look organizations and private ownership.
Date of registration of the organization in the Ministry of Justice of the Republic of Kazakhstan - 30.01.2003.
The founder of LLP "Ak-Niet Akzhar" is LLP "Bogvi" (50%), the remaining percentage belongs to the population.
Location of Ak-Niet Akzhar LLP: Republic of Kazakhstan, North-Kazakhstan region, Akzhar district, s. Gorky.
Ak-Niet Akzhar LLP is guided in its activities by the current legislation of the Republic of Kazakhstan and its Charter.
LLP "Ak-Niet Akzhar" is considered to be established for an unlimited period, starting from the moment state registration as legal entity until the moment of reorganization or liquidation.
The goals of the creation of Ak-Niet Akzhar LLP are to provide a range of services in the development of small business, saturate the market with goods and provide various types of services to meet public needs and generate income.
The types of products produced by the company are as follows: seeds of grain crops, marketable grain of soft wheat of the third class, fodder barley, grain waste, corn for silage, flax, sunflower for seed...
2.2 Analysis of the main economic indicators
So, the actual number of workers at this enterprise is 350 people.
The director of Ak-Niet Akzhar LLP establishes the rules for internal work schedule in relation to working conditions and production requirements. Working conditions are normal, shops with harmful and especially harmful conditions no.
Paid sick leave and annual paid leave. stands out special clothing and special meals according to established standards. Compliance with safety regulations and fire prevention measures.
Economic analysis as a science is a system of special knowledge based on the laws of development and functioning of systems and aimed at understanding the methodology for assessing, diagnosing and forecasting the financial and economic activities of an enterprise.
Profit and income are the main indicators financial results production and economic activities of the enterprise.
Income is the proceeds from the sale of products (works, services) minus material costs.
Income characterizes the total amount of funds that an enterprise receives for a certain period and, after taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for a certain period, for a share in the authorized property, material assistance, etc. ...
2.3 The financial analysis
Using the company's balance sheet data for three years, a compacted balance sheet was compiled. The condensed balance sheet makes it possible to make a preliminary assessment of the financial condition of the enterprise
The condensed balance sheet makes it possible to make a preliminary assessment of the financial condition of the enterprise. Firstly, there are articles that talk about unsatisfactory work - these are losses. Secondly, articles that testify to certain shortcomings are a large amount of accounts payable.
The change in the balance sheet - a decrease in 2006 indicates a decrease in production capabilities.
To obtain a general assessment of the dynamics of the financial condition, the balance currency coefficient is calculated.
K b \u003d ((B1- B0) / B) * 100, where
B1 - the average value of the balance sheet total for the reporting year,
B0 is the average value of the balance sheet total for the previous year ...
3. Ways to improve the wage system at the enterprise
3.1 Introduction of a tariff-free wage system
As a possible option for improving the organization and stimulating labor, I propose to introduce a tariff-free system of remuneration.
The tariff-free variant of the organization of wages makes the employee's earnings completely dependent on the final results of the work of the labor collective. This system Recommended for use where:
It is possible to accurately account for these end results;
There are conditions for a common interest and responsibility for the final results of the work of the labor collective;
Members of the labor collective know each other well enough and completely trust their leaders;
Relatively small team with a stable composition of employees, including managers, specialists and employees.
Considering all these conditions, the tariff-free system of remuneration for the production I am studying is ideal.
The proposed version of the tariff-free system has the following claims:
The level of remuneration of an employee depends entirely on the wage fund accrued based on the collective results of labor; ...
3.2 Development of design solutions for the quantitative assessment of the labor contribution of employees of Ak-Niet Akzhar LLP in the context of the transition to market relations
Organization of remuneration of LLP employees in the transition to market relations
In a market economy, the organization of wages at the enterprise is associated with the solution of a two-pronged task:
Guarantee remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
Provide the employer (regardless of who acts as him: the state, joint-stock company, private person, cooperative or someone else) achievement in the production process of such a result that would allow him (after the sale of products on the labor market of goods) to recover costs and make a profit.
Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, contributing to the development of social partnership relations between the two driving forces of the market economy ...
Conclusion
Organization of work or organizational relations is the form in which the economic results of labor activity are realized. Therefore, the organization of labor is considered as an integral part of the labor economy.
Among the factors of production efficiency, the organization of labor occupies a significant place. So, even the most modern equipment and high-performance technology will not give the desired result with a low organization of their maintenance, and vice versa, with a scientific organization of labor, you can get the maximum result from the appropriate technical equipment of production.
An important element of the organization of labor is the division of labor, i.e. separation of types of labor activity between employees, teams and other divisions in the enterprise. This is the starting point for the organization of labor, which, based on the goals of production, consists in assigning to each worker and each subdivision of their duties, functions, types of work, technological operations ...
List of used literature
30. Forms and methods of training workers at the enterprise: Toolkit for teachers of theoretical education, ed. MM. Sibiryakov. - Sverdlovsk, 1988, 115 pages.
31. Man and his needs
32. Cherkasov G.N., Gromov F.A. Working conditions: analysis and ways of improvement. - M.: Profizdat, 1974, 176 pages.
33. Shobotov V.M. Methodical development « Emergencies technical nature. Radiation accidents
34. Shobotov V.M. Training manual "Assessment of the situation in emergency situations"
35. Economics and sociology of labor / Electronic textbook of the Russian Academy of Economics. G.V. Plekhanov;
Wages, being the main source of income for workers, are a form of remuneration for work and a form of material incentives for their work. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers.
Remuneration of labor is the monetary expression of that part of the labor of workers in the social product, which goes into personal consumption.
In accordance with Art. 80 of the Labor Code of the Russian Federation types, wage systems, sizes tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their sizes between certain categories of personnel, enterprises, organizations determine independently, which is reflected in the system of remuneration of the enterprise.
There are two types of remuneration basic and additional.
The main ones include payment accrued to employees for hours worked, the quantity and quality of work performed. Payment at piece rates, tariff rates, salaries, bonuses for pieceworkers and time workers, additional payments due to deviations from normal working conditions, for night work, overtime, for foremanship, payment for downtime through no fault of workers, etc.
Additional wages include payments for time not worked, provided for by labor legislation: regular holidays, breaks in the work of nursing mothers, preferential hours for adolescents, during the execution of state and public duties, severance pay upon dismissal, etc.
The main forms of remuneration are time, piecework and piecework. The first two forms of remuneration have their own systems: simple time-based, time-bonus, direct piece-work, piece-bonus, piece-progressive, indirect piecework.
The wage system is a method of calculating the amount of remuneration payable to employees in accordance with the labor costs they have incurred or based on the results of labor.
With time-based forms, payment is made for a certain amount of time worked, regardless of the amount of work performed.
With a time-bonus system of remuneration, a bonus of a certain percentage to the tariff rate or to another meter. primary documents according to the accounting of work of workers at time payment are tables.
Under the direct piecework system, workers are paid for the number of units of products they manufacture and work performed on the basis of fixed piecework rates established with due regard for the required qualifications.
The piece-bonus system of remuneration of workers provides for bonuses for overfulfillment of production standards and the achievement of certain quality indicators (the absence of marriage, complaints, etc.).
Under the piece-progressive system, payment is increased for production in excess of the norm.
With an indirect piecework wage system used for auxiliary workers, the amount of wages depends on the results of the work of the main jobs they serve.
chord form remuneration provides for the determination of total earnings for the performance of certain stages of work or the production of a certain volume of products.
Other forms of wages apply.
Contract -- This is an agreement under which one party, the contractor, undertakes to perform certain work on the instructions of the other party, the customer, who, in turn, undertakes to accept and pay for the work performed. Payment for labor is made only according to the final result. Funds for the remuneration of the contracting site include the basic salary, which is formed, as a rule, according to the established salary standards for the final result of work, and bonuses for collective results, in addition, some individual payments, mainly of an incentive nature, may be made.
Various payment systems can be applied.
The tariff system is a set of standards that regulate the level of wages of various groups and categories of workers, depending on the following conditions:
the complexity of the work performed;
levels of labor, including those deviating from normal;
natural and climatic conditions in which the work is performed;
intensity of labor (combination of professions, team leadership, etc.);
the nature of work.
The main elements of the tariff system include tariff-qualification directories, tariff scales, tariff rates.
The basis of the tariff-free system remuneration is assigned a qualification level that characterizes the actual productivity of the employee. It is defined as the quotient of the employee's actual salary per past period on the minimum level of wages established at the enterprise, based on the proportions set by the tariff system. The base can be taken not by the qualification level, but by salaries and tariffs with or without the relevant bonuses.
In recent years, the system of payment with determination of the amount of remuneration of the employee based on the salary of the manager; in this case, the monthly salary of the manager is taken as 100%, and a coefficient is set for each position (given its importance in the structure of the enterprise).
In addition, the employer may establish any other form of remuneration that does not violate the interests of the employee, and also does not worsen his position in comparison with that provided for in the collective agreement and in the legislation.
In accordance with Article 78 of the Labor Code, the monthly wage of an employee who has worked out the norm of working hours fully determined for this period and fulfilled his labor duties cannot be lower than the minimum monthly amount of work. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments.
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 in labor relations with an 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 financing), including amounts 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 wages and the 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 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 wages are very low in agriculture. 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 tariff rate from the established monthly rate in 1998" states that the norm of working hours for certain periods time is calculated according to the settlement schedule of a five-day working week with two entrance days 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.
The question is also considered here: “What is the procedure for transferring funds to the Pension Fund for agricultural enterprises that apply workday wages?” It turns out that agricultural enterprises that use workday wages must transfer funds to state off-budget funds until the final settlement on the basis of the results for the year on a monthly basis within the established time limits and at the established tariffs based on the advance accrued on workdays.
In recent years, piecework-progressive rates have been widely used in practice. 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.
We need to ensure equal pay for equal labor, 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 increases 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 the context of the unstable financial situation 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 the 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 among various categories of personnel. The coefficients should take into account the differences, as in qualification level performance of work, and in their significance for this 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 to 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, on 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 limits of 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 is 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 using the main 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. In these conditions, the question is more acute than ever, which economics and practice have not yet given an answer: how to interest people, encourage them to work efficiently, save living and embodied labor, and fulfill 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 working 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:
- a) 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 for regular and additional holidays, fulfillment of state responsibilities, student fees).
The planned payroll does not include additional payments for deviations from normal working conditions (overtime pay, downtime, marriage, etc.).
In the current practice, various methods are used to form the wage fund both for the enterprise as a whole and for structural divisions. It should be noted that this task can best be solved by the normative method of forming the wage fund. This method is 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 countries with developed market economies, as the most important means of achieving equilibrium in the field of employment and increasing the economic efficiency of production, many experts recommend moving to flexible wages. At the level of the national economy, this means a change in wages depending on the dynamics of the economic indicators of the development of the country as a whole (gross national product, labor productivity, inflation, foreign trade balance), and at the level of an enterprise, 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.
graduate work
1.1. Social economic entity and the importance of labor and its payment in trade
Labor is a necessary condition for the existence of society. To obtain certain benefits, a person must work. “Labor,” F. Engels wrote, “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”.
The Soviet Encyclopedic Dictionary gives a slightly different interpretation of the concept of "labor": "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 measure of responsibility for the results. Wage labor is the labor of a worker who, under the terms of an agreement, is called upon 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 work, that is, 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. special attention require such characteristics of labor as complexity, independence, responsibility, labor incentives, etc.
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 of the 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. AT to a large extent the assessment of the prestige of work is subjective, and 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 with 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; creating conditions for rationalization activities; moral support for labor initiative and its material incentives, including through priority promotion of the most enterprising people through 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 products produced 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 the point of view of 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 social recognition, that is, the product created in the sphere of production will be a commodity when it reaches the consumer. The trading sphere, like transport, although does not significantly affect the use value of the goods, however, 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 commodity mass 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 occupied by the costs of materialized social labor), trade is dominated by the costs of living labor. In retail trade, 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 consumer 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 the use of labor resources;
There is a large proportion of women in the total number of employees. 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:
The growth of the intellectual potential of the labor process, which is manifested in the strengthening of the role of mental labor, the growth of the conscious and responsible attitude of the employee to the results of his activities, the manifestation of initiative and creativity;
The growing importance of the social aspect of the labor process. At present, 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 labor relations in 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 the social sphere. The distribution of these resources was carried out on the principles 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. Need to reorient the system 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, solved by each of the provided by law on collective agreements and agreements and the Law on trade unions, the type of agreements - general, sectoral, territorial and collective agreement enterprises. 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. The main goal of the reform of labor relations is the creation in Russia of an effective civilized labor market that will promptly provide the employer with the labor force of the necessary qualifications, and the employee with work, decent wages and acceptable working conditions.
The wages of specific employees are formed during the implementation of the trade and technological process, it is usually carried out after the completion of 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. Under normal conditions, it should 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 who has the minimum necessary professional training, performs simple work in normal working conditions 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 cash 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 an economic category are losing their ability to ensure the normal reproduction of the labor force and encourage workers to work efficiently. It is important to return wages to their reproductive, stimulating and regulating functions and to promote the development of market mechanisms for regulating wages.
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 non-budgetary funds, motivation of employers to work actively 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 \u200b\u200bare 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.
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