How to justify the required headcount of the unit. Calculation of the number of staff. B - a specific attestation point

The relevant laws and regulations have approved the standards for employees:

legal services;
financial services;
accounting department;
labor protection services;
military registration tables;
laundries;
boiler rooms;
health centers, etc.

How the calculation of the number of employees is carried out The number of employees is the number of personnel of the corresponding specialty and qualifications, sufficient to fulfill the assigned tasks. When determining the standard value, it is necessary to use a simple formula: H = V: (Frv × Vpl × Kvn)

V is the planned volume of work, the numbers are requested from the heads of the department;
FRV refers to the fund of working time for the corresponding planning period.

Recommendations for determining the number of staff members of budgetary organizations

Example of justification for the introduction of a new position in the staffing table Example of justification is also called a memo. Consider an example of justification for the introduction of an additional unit in the staffing table due to an increase in workflow. I follow the rules for storing documents, in each department there is a person who is responsible for the timely delivery of the filed folders to the archive of the enterprise or the zonal archive.

Info

Especially a lot of such documents are formed in the course of the work of accountants, personnel workers and economists. Employees of these departments can prepare a memo to substantiate the need for the introduction of a unit, which must timely brochure, file and transfer documents to the production archive. In addition, they can be issued upon request only against signature.

Rationale for the introduction of a staff unit

How to do it? - “Time norms for work on documentary support of administrative structures of Federal executive bodies”, approved by the decree of the Ministry of Labor and Social Development of the Russian Federation of March 26, 2002 No. 23; - "Interindustry consolidated standards of time for work on documentation support of management", approved by the decree of the Ministry of Labor of the Russian Federation of November 25, 1994, No. 72; - "Time norms for work on automated archival technology and documentation support of management", approved by the decree of the Ministry of Labor of the Russian Federation of 10.09.1993 No. 152. The listed norms have a number of significant advantages. First of all, they were developed by government agencies on the basis of conducted surveys, so most heads of organizations (both government and commercial) tend to take them seriously.

An error occurred.

The laws of the Russian Federation stipulate that the organization itself can coordinate the number of hired workers. Also, at the initiative of the head, employees can be added, existing positions can be renamed or reductions made. But for each of the listed actions, it is necessary to have serious justifications, which are expressed through the preparation of official calculations and documents.
The increase in staff and the introduction of an additional unit usually occurs for the following reasons:

The scope of work has been increased;
Additional technologies or directions have been introduced;
Adding a vacancy will help improve the performance of a department, structural unit or enterprise as a whole.

The list is not final and the company may have other reasons that may justify the need for innovation.

An example of justification for the introduction of a new position in the staffing table

What is the CEO happy or dissatisfied with in his work with personnel? Does he have any suggestions for changing the social package or motivation system, or information about the experience of other companies, which, in his opinion, should be adopted? Answering these questions will help you create an HR budget that meets your business needs. This means that such a budget will be easier to protect. Help Important Findings

When drawing up the budget for the HR department for the next year, check with the director if he plans to expand the company. If so, budget for HR staff and manager training.
In the item of training costs, first of all, include the costs of training an OSH specialist and C&B manager, if they are on the staff of the HR department.
Prepare three versions of the budget for defense: optimistic, pessimistic and optimal.

Calculation of the number of staff

Themes:
Personnel Management

The calculation of the number of staff is made taking into account the characteristics of the structure of the organization, functions and levels of management. Find out how to determine the staffing, which formulas to apply. From the article you will learn:

what is the number of employees: definition;
how is the calculation of the number of employees carried out;
how to determine the number of full-time personnel of the organization and departments;
what indicators the structure and staffing depend on;
general rationale for the number of staff.

What is the number of employees: definition The calculation of the number of employees must be carried out in order to optimize the number of employees.

Introduction

The planned volume of indicator V was based on the sales volume planned for the period from January to November 2017. The figure was 1,264,710,000 rubles. The working time fund according to the FRV indicator from January to November 2017 amounted to 1803 hours. The planned output per one specialist according to the indicators of the VPL for the accounting period amounted to 66,699 rubles.

At the same time, the actual output for the considered and compared similar period of the previous 2016 is equal to 60,305 rubles. The planned coefficient for the fulfillment of the norms of Kvn indicators was calculated as follows: 66 699: 60 305 = 1.11. These indicators were substituted into the standard formula and the corresponding result was obtained: 1 264 710 000: (1803 × 66 699 × 1.11) = 9 people.

The figure directly showed that the staffing level was exceeded, and the staff needed to be reduced.

Attention

Industry standards can be used for calculations and guided by them when drawing up local documents. It should be borne in mind that the number of payroll staff cannot always be calculated using industry standards. Some indicators are out of date or missing. Research institutes and developers of such regulatory legal acts carry out calculations mainly for large enterprises.

For small companies, such calculations will have to be done independently. The list value is the norm of employees of the corresponding professional and qualification composition, necessary for the performance of production tasks, management functions, the amount of work in the given technical and organizational conditions. Knowing how to calculate the number of the staffing table, it should be borne in mind that the adopted standards are relative.

Justification of the staffing number sample

The share of all non-working hours according to the DN formula was: 392 hours (absenteeism): 1 803 hours (taking into account the total number of working days). The result was 0.22. Absence rate in January-November: 1 + 0.22 = 1.22. The required headcount is 9 × 1.22 = 11 employees.
Note! The concept of the staffing number is closer to reality than the normative one, which always turns out to be much lower in the calculations. When saving the budget for wages, it is rational to choose an average indicator. What indicators determine the structure and nominal size Structure and nominal size are two comparable concepts. When calculating the number of staff members, it is always worth considering the structural features of the organization.
One specialist is engaged in office work and archives in the organization. His duties include, in addition to maintaining an archive, registration, accounting and control of documents:

outgoing letters (1219) (in brackets - indicators for 8 months of last year);
incoming office correspondence (1215);
citizens' appeals (510);
orders of higher organizations (429);
orders of the head (232);
incoming telephone messages (155).

It is necessary to competently draw up a memorandum to the head of the institution and justify the introduction of a staff unit (budgetary organization) or the redistribution of responsibilities in the department.

Justification for the increase in the number of staff sample

Type of work Number of documents per month Norm, hours per document Total hours Outgoing letters 152 0.080 12.2 Incoming official correspondence 152 0.065 9.9 Appeals of citizens 64 0.083 * 5.3 Orders of higher organizations 54 0.080 4.3 Orders of the head 29 0.080 2, 3 Incoming telephone messages 19 0.200 3.9 470.0 37.8 * Clause 6.5 "Time norms for work on documentary support of administrative structures of the Federal executive authorities", taken only pp. 1 + 2 + 3. That is, it turns out that if only the employee does not perform any additional operations with documents (the case of the simplest processing is taken), then it will take him about 40 hours a month for this work (this is less than 5 minutes per document). Similarly, you need to scrupulously calculate the labor costs for other types of work (execution control, work with the archive, etc.).

In each organization, the staffing table is individually approved, the required number of employees is calculated according to the standards and the actual value, taking into account all profitability indicators. The lack of specialists inevitably leads to situations when during the next vacation or illness of the employee there will be no one to replace him. This will directly affect the production process and can lead to a decrease in the total amount of profit.
Adjustment of all estimates is carried out as necessary, when the number of staff units is insufficient or the state exceeds all permissible parameters, which inevitably entails an increase in costs and an overspending of budgetary funds for its maintenance.

Determination of unified forms of primary documentation for labor accounting and remuneration. Consideration of the features of personnel planning of personnel. Calculation of the number of main workers in terms of labor intensity. Study of the essence of the typical nomenclature of positions.

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How is the average number of employees determined for the year, for the month, for each year. The main unified forms of primary documentation for labor accounting and remuneration

Personnel planning is a component of the overall planning of activities and development of the enterprise, aimed at ensuring proportional and dynamic development of personnel. It provides for the determination of the general and additional needs in the next period, as well as the calculation of its qualification structure.

Personnel planning includes:

* forecasting the future needs of the enterprise in personnel (for its individual categories);

* study of the labor market (market for skilled labor);

* analysis of the state of the workplaces of the enterprise;

* development of programs and activities for personnel development.

Personnel planning contributes to maintaining the competitiveness of the enterprise, the need for its further development and optimal use of labor resources.

The practical basis for planning personnel at the enterprise plans for the economic and social development of teams.

All employees of the enterprise are divided into the following categories: workers, managers, specialists, employees, security guards, apprentices.

Workers, as already noted, are divided into the main ones, directly involved in the performance of technological operations for the manufacture of products (for example, at a machine-building enterprise - casters, turners, welders, etc.), and auxiliary ones, who perform various auxiliary or auxiliary repair operations. transportation, tool making, energy services maintenance, etc. Workers are also differentiated by profession and qualifications. Each profession is divided into specialties and categories, depending on the level of qualifications.

At an industrial enterprise, workers, primarily the main ones, are the main core, since the volume, quality of products, and the level of labor productivity depend on them. The efficiency of the enterprise, the level of technical progress and the level of organization of production depend on the work of managers and specialists, the level of their qualifications, responsibility, creativity, performing and labor discipline, the attitude to their duties.

In modern conditions, it is important to establish the minimum number required for production, improve the structure of personnel at each enterprise.

To determine the required number of workers, their professional and qualification composition, the initial data are the production program, production rates and time, the planned increase in labor productivity, and the structure of work. With aggregate calculations, the total need of the enterprise in personnel ( H) is determined by the ratio of the volume of production ( Ov) to the planned output per worker ( V):

M = Ov / B .

Accurate calculations of the number must be done separately for certain categories of personnel of pieceworkers based on indicators of the labor intensity of products, working hours and the level of compliance; time workers - taking into account the assigned zones and the labor intensity of the service, the norms of the number of personnel, the labor intensity, the standardized tasks, the working time fund; students - taking into account the need to prepare new working and planned terms of study.

Depending on the specifics of production, various methods are used to determine the number of main workers. When calculating the number of main workers according to the labor intensity of work, first of all it is necessary to determine the amount of working time required to fulfill the production program. For this, the number of standard hours required for the program is determined, equal to the number of products multiplied by the current time standard for one product. Taking into account that the established norms of time (output), as a rule, are overfulfilled, it is necessary to adjust the need for standard hours, calculated on the basis of the current norms of time, by the coefficient of overfulfillment of these norms.

To determine the number of basic workers, it is also necessary to determine the real fund of working time. For this, a balance of working time of one worker is developed, in which three types of working time are calculated: calendar - the number of days during the planned year; nominal - the calendar number of days in the planned year minus weekends and holidays; the planned real or effective working time fund, we receive after deducting from the nominal fund all-day losses of working time associated with planned regular vacations, absenteeism due to illness, maternity leave, performance of official and state duties "connections. If to the planned real fund time of one worker, add the actual leave with the permission of the administration, absenteeism and round-the-clock downtime, then we get the reporting balance of the working time of one worker.

The number of days of the next vacation is calculated based on the indicators of the number of employees by category and the duration of vacation of individual groups.

Absenteeism related to the performance of state and public duties is planned at the level of their percentage in the total nominal working time in the reporting year.

Maternity leave is planned on the basis of the reporting data of the base period and the planned change in the proportion of women in the total headcount.

Absenteeism due to illness in the planned balance is determined on the basis of reporting data, taking into account the improvement of sanitary and industrial hygiene and the reduction of diseases due to this.

The actual number of working days in the planned balance sheet is calculated by subtracting from the nominal working hours the absenteeism permitted by law, namely:

1) regular and additional vacations;

2) maternity leave;

3) absenteeism due to the fulfillment of state and public duties.

In the balance sheet, in order to establish the actual number of working days per year, it is necessary to add to the listed deductions the loss of time due to illness, with the permission of the administration, round-the-clock absenteeism and round-the-clock downtime.

After the actual number of working days in a year has been established, the average nominal working time is calculated. The basis for its calculation is data on the number or proportion of workers with different working hours established by law.

However, this duration does not remain unchanged, since there is still a statutory loss of working time for breastfeeding breaks. The size of these losses in the plan is determined on the basis of last year's reported data, adjusted for the rate of change in the proportion of women in the total headcount.

The balance sheet includes losses due to intra-shift downtime, determined by "simple" leaves.Duration of downtime in the balance sheet is calculated as follows: for simple leaves, the number of hours is summed up, the resulting amount is divided by the average number of workers.

Multiplying the actual duration of the working day according to the report and according to the plan, we get the real (effective) working time per worker in hours.

To determine the number of main workers in terms of labor intensity, the calculation is performed according to the formula:

where Chpl- the planned number of the main workers, people;

Tnor- planned scope of work, standard hours;

Kvn- the planned percentage of fulfillment of the norms of time.

Fpl- real fund of working time of one average worker, hour.

In some areas, the number of separate groups of the main workers employed in the same jobs can be determined by the production rates:

where R- the planned volume of work in natural units of measurement;

HB- the planned production rate in the same units for 1 hour.

On apparatus and aggregate works, the number of main workers involved in controlling and monitoring the aggregates is determined according to service standards (in the chemical, oil refining, metallurgical industries, etc.):

where M- the number of pieces of equipment;

WITH- the number of shifts;

Cob- the coefficient of bringing the attendance to the payroll (in continuous production is determined by the ratio of the nominal time to the attendance, in continuous - by the ratio of the calendar to the attendance);

But- service rate, i.e. the number of pieces of equipment that has to be serviced by one worker or a team of workers.

where F

Tno- service time rate.

The purpose of planning the number of auxiliary workers is to establish rational relationships between the main and auxiliary workers, to develop measures to reduce the number of auxiliary workers.

The peculiarity of the labor activity of auxiliary workers determines the specifics in the methods of calculating their number. At work, amenable to standardization, as well as at work, the volume of which is set depending on the number of servicing machines, mechanisms and units, the number of auxiliary workers is calculated by the same methods as the number of main workers in terms of labor intensity of work, production rates, service standards.

In cases where a production facility or equipment is serviced by a group of workers and their placement inside the facility is not determined, the calculation of the number is carried out according to the standards.

Headcount rates are determined through service rates or service time rates.

or

where R- scope of work;

But- the rate of service, expressed in the same units as the volume of work;

F- working time fund (shift, month);

Tno- the service time norm for the corresponding period.

The number of auxiliary workers, for whom it is impossible to establish the amount of work, service rates, is calculated by workplace. These include: crane operators, storekeepers, pickers, etc.

The calculation can be made according to the formula:

where O- number of workplaces;

WITH- number of shifts;

Cob- coefficient of bringing the attendance to the payroll.

Further improvement of rationing should contribute to a wider introduction of methods for planning the number of auxiliary workers according to the labor intensity of the work performed and service standards.

To calculate the number of specialists, the normative method is most often used, based on the application of load standards, maintenance, controllability and the number of specialists.

Load and service standards can be applied in non-industrial sectors (for example, in health care, education, consumer services, etc.). It is advisable to apply the standards for the number of specialists at enterprises in the material production sectors. They provide for the establishment of a relationship between the quantitative and qualitative indicators of the activity of specialists and the main technical and economic indicators of the enterprise, such as the range or range of products, labor productivity, the cost of fixed assets, etc.

where LF-the number of specialists with higher or secondary specialized education;

World Cup- the number of specialists;

AND- the value of the selected technical and economic indicator of the enterprise.

At enterprises, the use of the staff-nomenclature method, based on planned indicators of production development, standard structures and states, as well as the nomenclature of positions to be filled by specialists with higher and secondary specialized education, is becoming more widespread. Using this method, it is possible to determine both the quantitative need for specialists on the basis of staffing tables, and the qualitative one based on the typical nomenclature of positions, determines the level of classification and the profile of training of specialists.

A typical nomenclature of positions is developed at all levels of management - from the enterprise to the ministry and is the initial basis for the standards for the saturation of specialists and the need for them in the context of specialties.

The normative saturation factor in each planning period is calculated by the ratio of the normative number of specialists to the average number of employees. The total need is determined by multiplying the standard coefficient of saturation with specialists (Kn) by the planned number of employees in a given year (NPP):

FM = Kn Chpp*

At enterprises, the implementation of the plan for the number and composition of employees is analyzed. The purpose of this analysis is:

* determination of the correspondence between the actual and planned number of employees in general and for individual categories;

* distribution of workers by the nature of production (main and auxiliary);

* determination of the composition of employees by gender, length of service, age and education;

* clarification of the reasons for the deviation of the actual number from the planned;

* establishment of qualitative changes in the composition of employees;

* identification of sizes and reasons for fluidity.

To determine the correspondence between the actual number of employees for each category and the planned, it is necessary to determine the absolute and relative surplus or shortage of employees. The absolute values of the surplus or shortage are equal to the difference between the actual and planned number. The relative surplus or relative shortage is determined taking into account the fulfillment of the production plan. staff position

Example. The planned number of workers is 4000, while the actual number is 4200. At the same time, the production plan was fulfilled by 110%. The absolute surplus is 200 people (4200 - 4000). The same will be the relative shortage of 4200 - (4000 - 110/100) = - 200 people.

A detailed analysis of the number of employees in terms of the structure of personnel reveals a trend in the change in the number of employees. As a result of the analysis of the composition of workers by profession and qualifications, the average qualification category is determined. For example, the average category of workers is 2.64, and that of jobs is 2.34; if the average category of work is below the average category of workers, then in this case it is necessary to load the enterprise with heavy and complex work, otherwise the enterprise must pay extra for those workers whose category is higher than the category of work they perform. This will lead to overspending of the payroll and an increase in production costs. If the average grade of work is higher than the average grade of workers, then it is necessary to draw up a plan for the training and advanced training of workers at the enterprise by specialties and categories.

The correspondence of managers and specialists of the qualification category can be determined by the results of certification using an analytical indicator - the average certification score:

where Ab is the average attestation score for this functional group of managers, specialists and employees;

B - a specific attestation point;

H is the number of managers, specialists and employees who have a given certification score (according to a three-point system - "excellent", "good", "satisfactory").

The additional need for skilled workers and specialists is determined separately. The technique for calculating such a need is the development of balance calculations.

Balance sheet calculations at enterprises is an integral part of comprehensive plans for economic and social development. They are closely related to the prospects for the development of production, with the introduction of organizational and technical measures.

The additional need of an enterprise for workers of separate vocational qualification groups is determined as the difference between the actual number of workers, adjusted for the reduction of workers assumed in the billing period, and the number calculated for the future. The quantitative value of the change in the number of workers in the planned period may be with a "plus" sign, which indicates an additional need for personnel in individual professional and qualification groups. On this basis, the need for training and advanced training of personnel is determined. In the case of a minus sign, the total need for this vocational qualification group decreases. This leads to the release of workers.

At enterprises, it is advisable to provide additional need, primarily through retraining and advanced training of their employees. To do this, it is necessary to analyze the actual vocational and qualification composition of workers, taking into account the decrease in the number of some employees who, in the planned period, remain at the enterprise or will be released according to individual vocational qualification groups. At the stage of analysis, the need for advanced training and retraining of employees of the enterprise is determined. This creates the prerequisites for their successful professional and qualification advancement, identifying the contingent of those employed in unskilled, low-skilled and unattractive work. On the basis of this, a plan is being developed to improve the professional and qualification level of workers.

In the balance sheet calculation, it is essential to determine the size of the subsequent decrease in workers and the amount of attracting personnel in professional qualification groups.

The development of a balance planning method, taking into account the demand and supply of labor in the labor market, technical development, changes in the nature and essence of labor, in the professional and qualification composition of workers makes it possible to ensure the necessary rates and proportions of expanded reproduction of the labor force.

If the need for skilled workers is identified, it is necessary to determine the circle of persons related to qualified workers. It is advisable to distinguish three groups of workers' qualifications, depending on the categories: low-skilled (I-II category), qualified (III-IV category), highly skilled (V-VIII categories).

The qualification requirements of workplaces and the qualifications of workers is characterized by a coefficient that is determined by the ratio of the number of workers occupying jobs in accordance with the qualification requirements to the required number of workers.

Based on the data on the additional need for workers, the required number of students in vocational schools is determined.

The total need for specialists and employees is determined depending on the labor intensity of the assigned functions, control standards, the level of mechanization of management and taking into account typical staffing tables. The total demand for specialists (Cs) is the sum of the number of specialists at the enterprise at the beginning of the planning period (Cs) and the amount of additional demand for specialists (where):

FM = Chsb + Ds

When calculating the need for specialists, it is necessary to scientifically substantiate the necessary need for an increase (or decrease) in positions replaced by specialists in connection with the expansion of the scope of work; to partially replace practitioners holding positions of specialists with higher and secondary specialized education, to cover the natural dropout of workers holding the positions of specialists and managers.

The additional need for job growth is the difference between the total need for specialists in the planned and base periods.

The issue of registration of primary accounting documents is extremely important for business entities. After all, documents drawn up in accordance with the legislation, in particular, confirm the expenses incurred by the taxpayer for the purpose of calculating income tax, and also prove the validity of the application of VAT deductions. Therefore, the use of documents, the forms of which do not meet the established requirements, may entail unfavorable consequences for business entities.

In accordance with h. 1 tbsp. nine Law N 402-FZ, each fact of economic life is drawn up as a primary accounting document. Note that before January 1, 2013, according to clause 1 of Art. nine Federal Law of 21.11.1996 N 129-FZ "On accounting" (hereinafter referred to as Law N 129-FZ), this document was drawn up for each business transaction. However, the concepts of "business transaction" and "fact of economic life" are not identical.

A fact of economic life is a transaction, event, operation that has or is capable of influencing the financial position of an economic entity, the financial result of its activities and (or) cash flow ( clause 8 of Art. 3 Law N 402-FZ). V The law 129-FZ of December 31, 2006, the concept of "business transactions" was not defined, but from clause 2 of Art. 1 of this Law, it followed that all operations carried out by organizations in the course of their activities were recognized as such.

Thus, contained in The law 402-ФЗ, the concept of "fact of economic life" is broader than the concept of "business transaction", which was used in The law N 129-FZ. And here the main question arises that worries specialists: what facts of economic life can be formalized by primary accounting documents, which are drawn up according to forms independently developed by the organization, and when the use of unified forms remains mandatory? After all, the resolutions of the State Statistics Committee of the Russian Federation, which approved the unified forms of primary accounting documentation, have not been canceled.

It should be noted that from January 1, 2014 in h. 1 tbsp. 9 of Law N 402-FZ clarified: it is not allowed to accept for accounting documents that formalize the facts of economic life that did not take place, including those underlying the imaginary and sham transactions. Definitions of the concepts of imaginary and feigned accounting objects are contained in h. 2 tbsp. ten Law N 402-FZ. In addition, from the specified date in h. 3 tbsp. nine Law N 402-FZ, a clarification comes into force, according to which ensuring the timely transfer of primary accounting documents for entering the data contained therein into the accounting registers and ensuring the reliability of such data is carried out by the person responsible for registering the fact of economic life. At the same time, the person entrusted with the accounting, and the person with whom the contract for the provision of accounting services has been concluded, are not responsible for the compliance of the primary accounting documents drawn up by other persons with the fait accompli of economic life.

According to h. 4 tbsp. nine Law N 402-FZ, the forms of primary accounting documents used by the organization (with the exception of public sector organizations) must be determined by the head of the organization. At the same time, the specified Law does not require the mandatory application of unified forms. Recall that until January 1, 2013, it was possible to apply independently developed forms of primary documents only if the required form was absent in the albums of unified forms of primary accounting documentation ( clause 2 of Art. nine Law N 129-FZ). However, we note that even when drawing up primary documents not according to unified forms, taxpayers managed to defend in court the legality of recognizing expenses (for more details, see Encyclopedias disputable situations on income tax).

When developing your own forms of primary accounting documents, you can take unified forms as a basis by adding or removing some of the details. In addition, it is advisable to use GOST R 6.30-2003"Organizational and administrative documentation. Requirements for paperwork."

When developing, it should be borne in mind that the primary accounting document must necessarily contain the details listed in h. 2 tbsp. nine Law N 402-FZ:

- name and date of preparation of the document;

- the name of the economic entity that compiled the document;

- the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

- signatures, surnames (with initials), as well as the positions of the persons who completed the transaction, the operation and those responsible for its execution, or persons responsible for the registration of the event.

It should be borne in mind that the list of details for individual primary accounting documents can be expanded by other regulations. For example, the requirements for the details of the waybill are contained in The order Ministry of Transport of Russia dated 09/18/2008 N 152, adopted in execution h. 1 tbsp. 6 Federal Law of 08.11.2007 N 259-FZ "Charter of road transport and urban land electric transport".

In addition to their own forms, business entities can use the recommended by the Federal Tax Service of Russia in Letters dated 10.21.2013 N ММВ-20-3 / [email protected] the form of a universal transfer document. This the form developed on the basis of the current shape invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137. In addition to the mandatory details of the invoice listed in p. 5, 6 tbsp. 169 Tax Code of the Russian Federation, a universal transfer document contains the mandatory details of the primary accounting document established by h. 2 tbsp. nine Law N 402-FZ. In this regard, such a document can be used both to reflect the fact of economic life for accounting purposes, and for the purpose of taxing VAT and income tax. The procedure for filling out individual details, as well as a list of operations for the execution of which a universal transfer document can be used, are contained in the annexes to the specified Letter... In addition, as explained by the Federal Tax Service of Russia, the form can include additional columns and (or) enter additional information required by the participants in the transaction being drawn up (Letter of 24.01.2014 N ED-4-15 / [email protected]).

As already mentioned, the head of the organization needs to determine the applicable forms of primary accounting documents ( h. 4 tbsp. nine Law N 402-FZ).

You should also pay attention to the fact that the primary accounting document can be drawn up in electronic form ( h. 5 art. nine Law N 402-FZ). And as you know, for the exchange of electronic documents, it is necessary that the participants in the electronic document circulation have compatible document formats. Accordingly, when developing your own forms of documents and their formats, it will be difficult to implement electronic document management. Note that on the basis of unified forms have already been developed by the Order of the Federal Tax Service of Russia dated 03.21.2012 N ММВ-7-6 / [email protected] recommended formats of widely used documents were approved: consignment note(TORG-12) and act acceptance and delivery of works (services). In electronic form, these documents can be transferred to the tax authority (to confirm expenses for the purpose of calculating income tax and for other purposes at the request of the inspection) and counterparties.

From January 1, 2013, the requirement for the use of unified forms in the preparation of primary accounting documents in The law 402-ФЗ is absent, but their use is customary for many business entities. In addition, the independent development of forms of documents other than unified ones requires time, special knowledge and additional costs for setting up software for new forms, and the use of such forms can cause difficulties in working both within the organization and with counterparties.

The prohibition on the use of uniform forms in The law 402-ФЗ is not contained, so they can still be applied by approving such a decision in the accounting policy or by a separate order of the head.

In addition, it is risky to abandon the use of all uniform forms.

V Information PZ-10/2012, the Ministry of Finance of Russia noted that forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on their basis (for example, forms of cash documents) remain mandatory.

Really, Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on 12.10.2011 N 373-P), the following unified forms are provided for:

- incoming and outgoing cash orders ( form N KO-1 and KO-2);

- cash book (form N KO-4);

- a book of accounting of funds received and issued by the cashier (form N KO-5);

- payroll and payroll ( form N T-49 and T-53).

These forms were approved by the Resolutions of the State Statistics Committee of the Russian Federation of 08/18/1998 N 88, dated 01/05/2004 N 1.

Note that these are not all unified forms, which have been mandatory since 2013, despite the freedom to develop their own forms.

In addition, the non-use of unified forms of documents when accounting for labor and its payment may entail undesirable consequences for organizations. The next section of this special issue is devoted to the application of these forms.

There are other mandatory forms of primary documents. However, the requirement contained in h. 4 tbsp. nine Law N 402-FZ, general: the form must be determined by the head of the economic entity. Therefore, in order to avoid disagreements with the regulatory authorities, it is better to approve the use of unified forms by order of the head or provide for it in the accounting policy.

Special attention should be paid to the issue of using unified forms for registration of events that occur in the field of labor relations (hiring, dismissing an employee, granting him leave, etc.).

According to Rostrud, after the entry into force Of the law 402-ФЗ, that is, from January 1, 2013, non-governmental organizations have the right to use the forms of primary accounting documents developed by them independently (Letters dated 01/09/2013 N 2-TK, dated 01/23/2013 N PG / 10659-6-1, dated 02/14/2013 N PG / 1487-6-1).

As an example, Rostrud mentions the employee's personal card (form N T-2) and notes that the primary accounting document must contain all the mandatory details established h. 2 tbsp. nine Law N 402-FZ. Similar explanations were given to non-governmental organizations in relation to form N T-3"Staffing table" ( Letter Rostrud from 23.01.2013 N PG / 409-6-1).

Employee personal card form (form N T-2), as well as other unified forms of primary accounting documents for labor accounting and remuneration, was approved by the Resolution of the State Statistics Committee of the Russian Federation of 05.01.2004 N 1 (hereinafter - Resolution N 1).

At the same time, it is necessary to take into account that the requirements for the application of this unified shape for keeping military records established p. 27 Regulations on military registration (approved by Decree of the Government of the Russian Federation of November 27, 2006 N 719 in accordance with clause 6 of Art. eight Federal Law of 28.03.1998 N 53-FZ "On conscription and military service").

Considering the issue of processing primary documents when sending an employee on a business trip, the Ministry of Labor of Russia in Letters of 02/14/2013 N 14-2-291 noted that the relevant documents (in particular, a travel certificate) must be drawn up according to the forms approved by Decree N 1. Rostrud in the Letter of 03/04/2013 N 164-6-1 also explained that when issuing a travel certificate, you should use the unified form N T-10 and follow the instructions for filling it out, approved by this Resolution.

When clarifying the issue of accounting for working hours in the case of employees working on a shift schedule, the Ministry of Labor of Russia ( p. 3 Letters from 24.05.2013 N 14-1-1061) noted that h. 4 tbsp. 91 The Labor Code of the Russian Federation established the employer's obligation to keep records of the time worked by employees. For this, unified timesheet forms are provided. N N T-12 and T-13, approved by Resolution No. 1.

As pointed out by the Ministry of Finance of Russia in Information PZ-10/2012 from January 1, 2013, the forms of primary accounting documents established by the authorized bodies in accordance with other federal laws and on the basis of such laws remain mandatory.

In addition, it should be noted that the requirements for primary accounting documents contained in Art. nine Law N 402-FZ, can only be partially applied to documents used to register events in the field of labor relations. So, in h. 5 art. nine Law N 402-FZ provides for the possibility of drawing up a primary accounting document in electronic form. At the same time, Trudovoy the code RF and other regulatory legal acts containing labor law do not allow this possibility. For example, in par. 3 p. 26 The regulations on the specifics of sending workers on business trips, approved by the Government of the Russian Federation of 13.10.2008 N 749, expressly established that the employee's report on the work performed on the business trip is submitted to the employer in writing. Unified forms of a service assignment, a report on its implementation and a travel certificate are also contained in Decree N 1.

Taking into account the foregoing, it can be concluded that the execution of documents using independently developed forms for accounting for labor and its payment may cause claims from the inspection authorities, since the new form may not take into account (not fully taken into account) the requirements of labor legislation for a specific document.

For example, the employee's personal card must contain columns in which it is necessary to enter information about the work performed, transfer to another permanent job and dismissal ( p. 12 Of the Rules for maintaining and storing work books, making work book forms and providing employers with them, approved by the Decree of the Government of the Russian Federation of 04.16.2003 N 225). At the same time, this information is not included in the list given in h. 2 tbsp. nine Law N 402-FZ.

Thus, with regard to the preparation of documents for accounting for labor and its payment, at present it is more expedient for organizations to use unified forms approved by Decree N 1. And, as already noted, the use of these unified forms in accordance with h. 4 tbsp. nine Law N 402-FZ must be approved either by a separate order of the head of the organization, or by an appendix to the accounting policy.

Technology of justification (planning) of the number of personnel "

On the example of a specific organization (enterprise, institution)

Information about the enterprise where the study of the planning methodology of the labor indicator (personnel work) is carried out

- Name

- location

-the actual carried out types of economic activities

- present in the analytical table the following indicators (table 1)

Figures are produced for the most recent reporting year (2012-13)

Table No. 1 Implementation of the plan for the main socio - economic indicators of the enterprise

Indicate whether it will be studied in the organization of headcount planning as a whole for the enterprise or for a separate structural unit

Schematically (in the figure) to display the functional interaction of structural units (positions), for which the personnel planning was assigned.

Expand the planning methodology

- stages (terms) of planning

- frequency

-information base of the plan employees (on the basis of which documents, information the plan is developed)

- formulas for calculating the planned indicator

- plan form (photocopy)

Give a specific example of planning headcount with calculations of the category of personnel.

Table 2. Balance of working time of one employee

Balance indicator	Calculation procedure
Calendar fund of time, days
Number of weekends and holidays	According to the operating mode	10 (holiday only)
Number of calendar working days
Number of days of absence from work	According to planned absenteeism estimates
Number of actual business days
Changes in working hours due to a shorter or longer working day, h	In accordance with planned calculations
Average working day, h	Normal duration subject to change
Normative (useful) fund of working time F t, h	p. 7 x p. 5 + p. 6	10 x 350 + 8 = 3508

Table 3 - calculation of the number of personnel of the repair shop of the LWC based on data on the labor intensity of the working process

Index	Repair diagnostics
	automatic brake.	automatic brake.	coupling system	coupling system
Labor intensity of the product, h
Production program, units
Total, the complexity of the program, h
Time to change the balance of work in progress, h
Total, labor intensity of work under the program for both types of diagnostics and repair, h
Planned percentage of compliance with standards,%
Time required to complete the program, h
Standard (useful) time fund of one employee, H
Estimated number of personnel, h
Accepted number of personnel, people

Thus, according to the calculations made, the planned number of workers in the repair shop of the LWCH in 2011 will be 60 people.

The results obtained will make it possible to make informed decisions on the provision of the enterprise with personnel.

Solution

A variation of the method under consideration is the method for determining the number of administrative and managerial personnel Ch and using the Rosenkrantz formula in general form:

,

where n- the number of types of organizational and managerial work that determine the workload of this category of specialists;

m i- the average number of certain actions (calculations, order processing, negotiations, etc.) within the i-th organizational and managerial type of work for a set period of time (for example, for a year);

t i- the time it takes to complete a unit m within the framework i-go organizational and managerial type of work;

T- the working time of a specialist in accordance with the labor agreement (contract) for the corresponding period of calendar time, taken in the calculations;

t R- time for various works that cannot be taken into account in preliminary (planned) calculations;

K n.r.v - coefficient of the required distribution of time;

K d.w. is the coefficient of the actual distribution of time.

The coefficient of the necessary distribution of time K n.r.v is calculated as follows:

K n.r.v = K d.p x K about x K p,

where K d.r is a coefficient that takes into account the costs of additional work that were not previously taken into account in the time required for a certain process? m it i(as a rule, it is in the range of 1.2 ... 1.4);

K about - coefficient that takes into account the time spent on rest of employees during the working day (set at 1.12);

K p - the coefficient of recalculation of the attendance number in the payroll.

The coefficient of the actual distribution of time K d.r.w is determined by the ratio of the total fund of working time of any department to the time, calculated as? m it i.

It should be noted that, in general terms, the Rosencrantz formula serves to check the compliance of the actual number of personnel (for example, of any department) with the required one, which depends on the workload of this department.

To use the Rosenkrantz formula in planned calculations, you should give it the following form:

,

since the quantities t p and K d.f. in this case are unknown.

Let's give an example of calculating the number of administrative and managerial personnel using the Rosenkrantz formula based on the following initial data.

Number of work steps:

A - 500

B - 3000

В - 300

Time required to perform actions for each job, h:

A - 1

B - 0.5

· AT 3

Monthly (normative) time fund of one employee according to the contract, h - 170

The coefficient of time spent on additional work - 1.3

The coefficient of time spent on rest of employees - 1.12

The conversion factor of the attendance headcount into the payroll headcount - 1.1

Time allotted for various works not taken into account in planned calculations, h - 200

The actual number of units, people -- thirty

The total time for the implementation of organizational and managerial work:

(500 x 1) + (3000 x 0.5) + (300 x 3) = 2900.

The coefficient of the required distribution of time:

K n.r.w = 1.3 x 1.12 x 1.1 = 1.6.

Actual distribution ratio:

The required number of units is calculated using the full Rosencrantz formula:

As indicated in the initial data, the actual size of the unit is 30 people. Thus, the calculation of the required headcount showed the surplus (1 person) of the actual number of employees.

Calculation method according to service standards

The number of workers Ch p according to service standards is calculated by the formula:

Service rates are determined by the formula:

Where f t - normative (useful) fund of the employee's working time per day (shift);

n- the number of types of work on the maintenance of the facility;

t units i - the time required to complete a unit of volume i-th type of work;

n R і - number of units of volume i-th type of work per unit of equipment or other object of calculation (for example, per unit of production area);

T d - the time required for the employee to perform additional functions that are not included in t units i.

It is possible to calculate the number of workers using service rates based on the following data:

Operation time for such works, h:

Unit loading - 0.02

Control of the work process - 0.08

Unloading of the unit - 0.03

Number of operations per shift:

Unit loading - 60

Workflow control - 120

Unloading of the unit - 60

Number of units - 8

Load factor - 1.5

Normative (useful) fund of time of one worker per shift, h - 7.0

Time for additional operations on the unit maintenance, h - 1.4

First, the maintenance norms are determined:

Hence the number of workers:

Calculation method for jobs and headcount standards

This method is used in the case of using the calculation method according to service standards, since both the required number of employees by the number of jobs and the number of staff are set based on service standards. The number of employees by workplace is determined by the formula:

.

The numbers are calculated as follows:

As you can see, it is quite simple to calculate the required number of employees, and the results obtained will make it possible to make informed decisions on staffing the enterprise.

Bibliography

1. Rich, IN Accounting. Series "Textbooks" / I. N. Bogataya, N. N. Khakhonova. Rostov n / a: Phoenix, 2012 .-- 608 s

2. Egorshin, AP Personnel Management: Textbook for universities. 3rd ed. / A.P. Egorshin. - N. Novgorod: NIMB, 2011 .-- 720 p.

3. Information base http://www.consultant.ru/document/cons_doc_LAW_144025/

Posted on Allbest.ru

...

Justification of the number of workers

The initial data for the preliminary calculation of the flow is the number of workers K r. Currently, in the garment industry, the optimal number of workers ranges from 18 to 23 people. Based on this, an average figure of 20 people was taken for the projected flow.

The cost of working time for the manufacture of garments, labor productivity, the cost of products, as well as meeting customer demand depend on this decision.

Preliminary calculation of the sewing workshop

Analysis of the labor intensity of manufacturing products

The initial technological information for the design of a sewing workshop is the technological sequence of manufacturing the designed product and its labor intensity.

To select the organization of the flow form and the launch method, it is necessary to analyze the labor intensity of manufacturing each model, to identify deviations in labor intensity from the average value (Table 12).

Choosing and justifying the type of stream

Calculation and design of production processes for the manufacture of garments is an important and crucial stage in the preparation of production, ensuring the well-coordinated work of all links of production, the production of high-quality clothing and a variety of models.

The most perfect organization of industrial production, including sewing, is in-line.

In-line production provides for the specialization of the production of a certain type of product, the division of the technological process into operations that are strictly repeated for a long period of time, the use of specialized equipment, the transportation of objects of labor, the placement of jobs along the technological process, taking into account the better use of the production area.

Inline production is an effective form of organizing technological processes. It contributes to the growth of labor productivity, the further use of mechanization and automation, which ensure high quality processing. In-line production in sewing workshops is organized in the form of technological streams, which form production lines or groups.

Based on the analysis performed (Section 3.5.1), it is necessary to select the type of stream.

The type of flow is determined by the level of equipment and technology used, power, organizational form and structure, vehicles for moving semi-finished products, the method of launching products, the method of supplying workplaces, the number of simultaneously sewn models, etc.

Most of the streams operating in the industry are sectional. All sections must be strictly coordinated with each other in terms of power. Each section can be a stream of a certain type. The flow projected in this work can be divided into preparation and assembly sections.

Table 12 - Analysis of labor intensity

Blank section

Mounting section

Lining

Aggregate flows are flows with straight-line movement of a semi-finished product and a free rhythm of work. They do not have means of mechanized movement of a semi-finished product, objects of labor are transferred using stationary or mobile wireless vehicles.

They have their pros and cons. The advantages include the fact that the individual labor productivity of workers can be fully used, there is no monotony in work, it is easier to replace workers when they are absent from work. The disadvantages are the need to follow the sequence of the operation, returns are possible, but not desirable.

Choosing and justifying a method for launching models into a stream

More efficient for the projected flow will be sequential - assortment launch (PAZ). With this method of launching the models in the thread, they are launched sequentially and at each specific moment in time. The stream is specialized for the manufacture of one model, and during one or several shifts, refilling from one model to another is performed. PAZ is used in the manufacture of any types of products, if the differences in labor intensity by models are not higher than 15%? at low power. The projected stream is multi-model. The chosen method of launching makes it possible to react more quickly to the loss of customer demand, shortages of raw materials, removing the ineffective model from the flow, the rhythm of the work of both the flow and the enterprise is not disrupted.

Table 13 - Characteristics of the selected flow type

Calculation of flow parameters

Calculation of flow parameters with ESD models when setting its power by the number of performers is shown in Table 14.

The number of the company's personnel according to the staffing table is 100 people. As of December 1, there were 90 employees, 10 vacancies, and 20% turnover. 20 people. Suppose another 10% or 10 workers leave. It turns out that even to maintain the existing number, you need to recruit 40 people (10 + 20 + + 10).

If sales are expected to increase by 20% (and to increase the number of personnel by 10-30%), then at least 10 more people are needed. Consequently, in the planned year, it is necessary to employ 50 employees, which is 50% of their current number in accordance with the staffing table.

Personnel planning is a reflection of not only the long-term strategy of the company, but also the principles of its work, corporate culture, as well as the mentality of owners and managers.

In practice, personnel planning in large companies is accompanied by following events.

1. Analyzing the availability of the personnel required by the company.
2. Determination of the qualitative and quantitative needs for personnel.
3. Optimization of the ratio of internal and external recruitment of personnel.
4. Development of criteria for the selection of personnel.
5. Distribution of new workers by workplace.
6. Determination of the content of work at each workplace.
7. Creation of more favorable working conditions.
8. Conducting control over the work of personnel.
9. Short-term planning of personnel development.
10. Determination of the maximum permissible number of employees in the company, at which the implementation of the adopted development strategy of the company and the actual surplus or deficit of the number of employees by the time the strategy begins to be implemented will be ensured.
11. Carrying out the following measures in case of excessive number of employees:
- sociological survey;
- analysis of the reasons for the impossibility of providing a workplace for certain workers;
- determining the need for financial resources required to provide guarantees and compensation to employees that can be involved in the company.
12. Taking measures to increase the attractiveness of the company in the labor market for workers in the event of a shortage of necessary workers.

The practice of personnel optimization using the example of AvtoVAZ is schematically shown in Fig. 5.1.

Planning for staffing requirements is shown in Fig. 5.2.

Speaking about determining the needs of the organization for personnel, one cannot ignore the need to draw up an organization

Rice. 5.1. Personnel optimization scheme for JSC "AvtoVAZ"

a comprehensive staffing plan that should include:

a program of activities to attract personnel;
methods for evaluating candidates;
calculation of financial costs for attracting and evaluating personnel;
assessment procedures and activities for working employees;
personnel development programs;
an estimate of the costs of implementing personnel development programs.

When it comes to planning the structure of your workforce, you can follow the core and periphery model of the Institute for the Study of the Labor Force. According to this model, workers located in the center should be permanent and functionally flexible, i.e. interchangeable. In order to stimulate this flexibility, it is necessary to provide them with adequate remuneration and provide training.

"Peripherals" can consist of the following groups:

Mobile workers engaged in forced routine work (administrative, secretarial, low-skilled work);

Rice. 5.2.

additional personnel recruited under the terms of a fixed-term employment contract to perform certain jobs;
temporary staff.

At the same time, it is also necessary to highlight the main sources of coverage of personnel needs, which include:

external - educational institutions, commercial training centers, intermediary recruitment firms, employment centers, professional associations and associations, free labor market;
internal - own sources.

Allocate active and passive ways of covering staffing needs.

Active:

recruitment in educational institutions on the basis of bilateral agreements;
applications for vacancies at the labor exchange;
recruiting through their employees;
recruiting in educational institutions;
leasing agreements with other employers. Passive:
job vacancies in the media;
waiting for applicants after local advertisements. Table 5.5 presents the advantages and disadvantages of various sources of staffing the organization with personnel.

Table 5.5

Advantages and disadvantages of various sources of staffing an organization

Sources of

Advantages

disadvantages

The possibility of self-realization within the organization is perceived as an incentive. Your employees are already known, the risk of error is less. Reduced recruiting costs

The risk of complication of personal relationships between employees is possible, "nepotism" can arise. The possibility of an influx of new ideas is reduced

The ability to choose from a large number of candidates.

New people - new ideas and examples of work

Adaptation of a new employee, possible deterioration of the moral and psychological climate among long-term employees

In addition to determining the required number of personnel and sources of staffing, it is necessary to touch upon another important aspect of personnel planning - optimization of the number of personnel. Under optimization it should be understood the definition of the values of economic indicators at which the best state of the system is achieved. Optimization of the personnel structure is not only minimizing personnel costs and maximizing the profit of the enterprise, but also harmonizing the ratio of personnel costs and its quality, bringing the characteristics of employees into line with the requirements of the technological process, the functions performed, as well as creating a team that can work productively in a dynamic environment ...

When cutting staff, it is necessary to answer three questions: why cut; whom to cut; how to shorten?

In the practice of companies, two main methods of headcount optimization are used - hard and soft.

Hard the method presupposes the classical reduction of personnel. Its disadvantages include the following:

in the case of quick and harsh reductions, there is a risk of error, which can result in conflicts between the organization and the dismissed staff;
in the case of industries of social importance (for example, city-forming enterprises), the occurrence of mass unemployment can lead to social tension in the region and affect relations with the regional administration;
there is a deterioration in the moral climate in the organization and, as a result, a decrease in labor productivity.

As an example of using the rigid method, we can consider the experience of the Russian Railways company. Optimization of the number of company personnel carried out by:

implementation of the Program to promote the employment of redundant employees of Russian Railways;
long-term planning of activities related to the future development of the holding.

The objectives of the Program of Assistance to Employment of Released Workers of JSC "Russian Railways" are:

- guaranteed provision of the company's sustainable activities in the face of reduced work volumes and optimization of the number of personnel;
- a combination of anti-crisis measures aimed at preserving human resources, with actions that ensure effective work in the post-crisis period due to the professional development of employees, enhancing their involvement in solving corporate problems;
- fulfillment of the obligations assumed by the company within the framework of the collective agreement and confirmation of the status of a socially responsible employee.

In crisis conditions optimization of the number of personnel and bringing it in line with the volume of work achieved through:

reduction of labor costs through the use of part-time work and the provision of unpaid leave at the initiative of employees;
restrictions on the admission of new employees, with the exception of graduates of universities, technical schools, colleges, trained in targeted areas, and workers previously called up for military service and returned after graduation;
training, retraining, training of workers in second (related) professions and advanced training (sending an excess contingent, for example, locomotive crews, to technical schools and training centers to improve the class of skills, obtaining second management rights, as well as obtaining a second (related) profession: train compiler , car inspector, track fitter, etc.);
joint work with regional employment centers to attract workers to regions with a tense labor market;
organization of training in technical schools and training centers of Russian Railways for workers for the regions in accordance with the requests of regional employment services on a contractual basis;
implementation of other activities provided for by the relevant corporate programs.

Soft methods staff reduction - prevention of mass layoffs and management stimulation of "natural" methods of staff reduction.

"Natural retirement" of personnel implies a temporary ban on hiring employees and retirement of employees who have reached retirement age (lump-sum payments are used as a source of motivation).

When downsizing, it is necessary to comply with following conditions:

business case for downsizing;
employees should not be included in a group of persons whose positions cannot be liquidated (employees on vacation, on maternity leave, pregnant women, single parents);
taking into account the presence or absence of the preemptive right of employees to remain at work, which is granted to employees with higher labor productivity and qualifications.

Other methods of headcount optimization include:

determination of the share of participation in business processes, accompanied by the compilation of a list of business processes, in which the contribution of each division, the amount of work of each division, the professional competencies necessary for the division to perform the work, as well as the amount of work per employee of each qualification are assessed. The advantage of this method is a clear quantitative and qualitative definition of the need for personnel within the business process;
assessment of the profitability of human resources, which involves the definition of the structure of competencies in accordance with the structure of work for each business process. The results of using this method are to reduce the number and optimize the cost of the wage bill while maintaining productivity, which is also an advantage of this method;
assessment of the contribution of employees to the strategic goals of the company, which consists in determining the contribution of each department in achieving the goals of the organization. The advantages of this method are the orientation of the calculation to strategic goals and the simplicity of the calculation.

The methods for optimizing the number of personnel also include the legitimate methods set forth in the Labor Code of the Russian Federation:

reduction in the number or staff of employees;
granting unpaid leave;
transfer to a part-time or part-time work week;
provision of administrative leave with payment at the rate of 2/3 of the tariff;
inconsistency of employees with the position held and the work performed, revealed as a result of certification.

The degree of applicability of certain optimization methods common among companies is presented in table. 5.6.

Table 5.6

Applicability of optimization methods by different companies

The following modern methods of optimization and reorganization of the personnel structure also deserve special attention.

Outsourcing- withdrawal of a certain function outside the company, i.e. an entity purchases a specific service (for example,

organization of cleaning and catering, marketing research, etc.).

Outstaffing- a personnel management tool that allows a company to regulate the number of employees without changing the official number of employees. That is, this is the withdrawal of employees from the staff (cleaners, drivers, accountants, etc.).

Personnel leasing- involves the leasing of personnel by a recruiting agency to the employer for a certain time for a fee.

An important aspect of headcount optimization is the determination of the optimal personnel structure (especially from the point of view of a high-tech organization). It is generally accepted that in modern conditions the optimization of the age structure is most relevant, which is due to the aging of the personnel and the need to maintain a balance between the experience and conservatism of the older generation and the dynamism and innovation of the younger generation. With this in mind, the optimal age structure should correspond to the following proportions:

30% - young people, due to which dynamism, activity and innovation are ensured;
45% - middle-aged personnel - a source of professionalism, creativity and modern experience;
20% - senior staff - bearers of conservatism, specialized experience and knowledge.

Optimization of the professional qualification structure deserves special attention. It is a well-known fact that the lack of workers of a certain profession and qualifications leads to deviations from the established technology, overtime work, overpayments in wages, etc. etc.

Let us consider the experience of optimizing the number of personnel using the example of Rosenergoatom (Table 5.7).

Table 5.7

Headcount optimization programs

The company optimized the number of personnel by optimizing the number of NPP employees, transferring social infrastructure facilities to the ownership of municipalities or spinning them off into independent enterprises.

In order to optimize the number of personnel, the company has implemented the following industry programs.

1. Program for attracting young personnel to the industry.
2. The program for the support and development of the educational and material base of industry and basic educational institutions.
3. Programs in the field of training and retraining of personnel.
4. Programs to optimize the number of NPP employees.
5. Programs for the preservation and development of the potential of specialists in demanded professions.

Headcount optimization technology suggested the following steps.

1. A phased transition to a new organizational structure of nuclear power plants based on functional maps of structural units, with a detailed description of the tasks performed by employees and unification of organizational structures at different nuclear power plants.
2. Reducing the costs of non-core industries by transferring to municipalities the functions of servicing social facilities (the stations remained the owners of movable and immovable property).
3. Optimization of the number of personnel in such service divisions as departmental security, AXO, motor transport department, railway administration, repair and construction department.
4. Adoption of a personnel cost management program, which included:
- determination of the corporate standard for the cost of a workplace;
- development of draft standard contracts with company employees, allowing for personnel rotation;
- development of draft standard contracts with company managers - with a description of responsibility for compliance with budget parameters;
- development of a corporate system of incentives to reduce costs, which ensures the distribution of the responsibility of managers according to cost indicators.
5. Adoption of a comprehensive employment program in order to reduce social tension while optimizing the number of personnel, which consider the following issues:
- analysis and forecast of the labor market in cities where nuclear power plants are located;
- assistance in employment and development of forms of employment;
- support for entrepreneurial activity and self-employment of the population;
- assistance in choosing a profession and vocational training for unemployed citizens of the cities where the NPP is located;
- interaction with employers to preserve and create new jobs.

The problem of planning labor resources and ensuring their effective employment is inseparable from the problem of ensuring the efficient use of labor resources. The economic efficiency of the use of labor resources depends on how rationally the labor force is used in the labor process (full use of working time, savings in labor costs at each workplace), as well as on the proportions of the distribution of labor in sectoral and territorial aspects. Increasing the efficiency of labor costs on the scale of the whole society implies the need to redistribute labor resources in favor of the most progressive industries that meet the needs of society at lower costs, which leads to an increase in the productivity of social labor.

In planning labor resources in the country's economy, one can distinguish two aspects.

1. Determination of the total size of labor resources at the preliminary stage of developing the balance of labor resources.
2. Determination of the most effective proportions in the distribution of labor resources and the creation of conditions for ensuring full employment.

The determination of the number of people employed in the national economy at the preliminary stage of the development of the labor balance is based on a general analysis of the growth rates of labor resources for the reporting period and for the future and a preliminary calculation of their distribution by type of employment. This makes it possible to determine the state's capabilities in the use of labor resources. Accordingly, at the preliminary stage of drawing up the balance of labor resources, it is necessary to determine the material and technical conditions, which include:

the size of the increase in fixed assets, which would provide an opportunity to attract the entire increase in labor resources into social production;
the appropriate structure of production in the national economy, in which the most rational distribution of the labor resources of society would be achieved.

To solve these problems, it is necessary to improve the methodology for developing the balance of labor resources, linking it with the balances of national income and social product, which determine the growth rates and structure of social production. This linkage should be carried out when drawing up both preliminary and detailed balance of labor resources.

At the same time, the requirements for the accuracy of calculations of individual items of the balance of labor resources, for the methodology for compiling the balance itself, are increasing. At the same time, the improvement of the regulatory framework for the balance and the development of a detailed system of standards are of the utmost importance.

Planning the distribution of labor resources in the national economy is associated with the establishment of the most important proportions between the number of people employed in material production and in the non-productive sphere; the number of people employed by industry sectors; the number of people employed by industry within the non-production sphere; the number of labor resources of the city and village. The problem of ensuring rational employment is inseparable from the problem of determining the optimal proportions of the development of social production and its structure. The most effective for the country's economy should be considered such proportions in the distribution of labor in society, at which the maximum growth rates of population consumption, maximum labor savings and full employment of the population will be ensured.

It is important to note that the change in the proportions of the distribution of labor in the national economy depends on the level of development of productive forces and labor productivity, as well as on the degree of satisfaction of society's needs in the products of the branches of material production and the sphere of services and their development in the future.

In general, solving the problem of planning labor resources requires an analysis of demographic and socio-economic factors that determine this indicator, and taking into account the peculiarities of their action in the planning period.

Cole J. Human resource management in modern organizations. M.: Vershina, 2004.S. 235-246.
According to OJSC "OMKB" (E. A. Kutlunin), 2004.
Dikinova M. Yu. Optimization of personnel costs // Handbook of personnel management. 2004. No. 11.