How to draw up a work plan for the shop. Abstract: Planning work and wages. Payroll planning

Ministry of Education of the Republic of Belarus

UO Grodno branch Institute of Contemporary Knowledge

Course work

in the discipline "Planning at the enterprise"

Topic: "Planning work and wages"

Is done by a student

faculty of Humanities and Economics, IV course

D. A. Slobodenyuk

Supervisor:

____________________

Grodno 2002

INTRODUCTION .. - 3 -

CHAPTER 1. PLANNING LABOR. five

1.1. Cadres are the most mobile part of the productive forces. five

1.2. Labor productivity. 6

1.3. Planning to improve labor productivity. 7

1.4. Planning the number of workers in the shop, on the site. eight

CHAPTER 2. Wages as the main motive of productive activity. eleven

2.1. Fundamentals of payroll planning. 11

2.2. Factors influencing the choice of the form and system of remuneration. 13

2.3. Remuneration for managers. fourteen

2.4. Payroll planning. sixteen

CHAPTER 3. ESTABLISHMENT OF THE LABOR PAYMENT FUND FOR SUB-DIVISIONS OF ZAO AKLOTOPS. 20

3.1. General information. 20

3.2. Wage structure. 21

3.3. The procedure for calculating the wage fund. 23

3.4. Remuneration for work under contract. 25

3.5. Conclusion. 26

CONCLUSION. 28

REFERENCES: 31

INTRODUCTION

The production of each country and each industry depends on a number of factors. These factors are personnel, labor and wages.

Human resources are a valuable and important part of the productive forces of society. In general, the efficiency of production depends on the qualifications of workers, their placement and use, which affects the volume and rate of increase in the output, the use of material and technical means. This or that use of personnel is directly related to changes in labor productivity. The growth of this indicator is the most important condition for the development of the country's productive forces and the main source of growth in national income.

The growth of labor productivity is influenced by the system of remuneration that exists at each moment of time, since remuneration is a stimulating factor for the growth of labor qualifications, improving the technical level of the work performed.

Labor force, as interpreted in the course of economics, is a combination of a person's physical and mental abilities, his ability to work. In a market economy, the “ability to work” makes labor a commodity. But this is no ordinary commodity. 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 circulating production assets.

So how do you get the workforce to work most efficiently? The answer to this question is at the heart of any personnel policy. And in the first place in terms of importance among the factors affecting the efficiency of the use of labor, is the wage system. It is wages, and often only that, that is the reason that brings the worker to his workplace. Therefore, the importance of this problem can hardly be overestimated.

The plan for labor and wages (annual plan) of the enterprise includes planning indicators of labor productivity, calculating the number of industrial and production personnel by categories of workers, planning the wage fund, calculating the average wages of workers.

When developing the annual plan, proceed from the need to ensure the given growth rates of labor productivity and the correct ratio between the growth rate of labor productivity and the growth rate of average wages in accordance with the five-year plan for economic and social development, in which ministries, associations and enterprises are approved with distribution over the years the following indicators and standards for labor and wages:

· Growth of labor productivity, calculated on the basis of normative-net production or other indicator;

· Wage standard for 1p. products according to the indicator used in planning labor productivity;

· The limit of the number of workers and employees.

Enterprises, based on the indicators and standards for labor and wages approved by them in the annual plan, set targets for the growth of labor productivity, wages and the number of workers working at the planned production volumes in workshops and sections. Next, we will consider each of the above concepts in more detail.

CHAPTER 1. PLANNING LABOR.

1.1. Cadres are the most mobile part of the productive forces.

The composition and structure of personnel is constantly changing in accordance with changes in technology, technology, organization of production and management. The composition of the staff is characterized by the following indicators: educational level, specialty, profession, qualifications, work experience, age, the ratio of certain categories of workers.

All workers, depending on the tools used, are divided into professions and specialties.

A profession is a certain set of knowledge and practical skills that a worker must possess to perform a job. Within the profession, narrow specialties are distinguished.

There is a qualification division of labor for the correct organization of work and personnel training.

It is associated with the presence of jobs of varying complexity, with the need to separate simple low-skilled jobs from complex ones, the performance of which requires great knowledge and skills from the worker.

The composition of employees by category, profession, specialty and qualifications is constantly changing and improving. The number of employees involved in all types of industrial training is increasing from year to year, however, due to technical progress, with the introduction of new equipment and priori, and with the complication of technology, the need for personnel does not decrease. The composition of practicing specialists is systematically improving as a result of retraining, raising the theoretical level, and involving them in the system of evening and distance learning.

At the same time, if quantitative changes mainly reflect the ongoing growth of industry, then qualitative changes in the composition of personnel are associated with the improvement of the technical base and technology of production processes. So, at first, personnel were trained by retraining, then training was organized in universities and technical schools. New professions appeared. Recently, the need for specialists in the field of automation, telemechanics, radio electronics, electronic computers, physical chemistry, etc. has arisen and is constantly growing.

1.2. Labor productivity

Labor productivity characterizes the cost-effectiveness of living concrete labor that creates use values \u200b\u200band is determined by the output per worker per unit of time or labor time spent on the production of a unit of output. Labor costs for the production of products consist of the costs of living labor in the production process, past labor materialized in the means and objects of labor used in production.

But the final result of the labor activity of the collective and of each employee cannot be estimated only by the output of products per unit of working time. When assessing labor productivity, it is important to take into account the economy of labor embodied in raw materials, otherwise the value of the labor productivity indicator will sharply fall. From these positions, they consider methods for measuring labor productivity - natural, labor and cost:

1. According to the natural method, labor productivity is calculated as the ratio of the amount of production in physical terms to the average number of employees. But this method is inapplicable in cases where workers produce several types of products and, by their nature and organization, affect the consumption of material resources, which is just typical for the oil refining and petrochemical industries. Nevertheless, this method can be more objective in comparison with others in separate areas and installations when producing one type of product with a high level of automation of production processes.

2. The labor method of measuring labor productivity is based on calculating the labor intensity of each product. According to this method, labor efficiency is assessed by comparing actual (planned) costs with standard ones. The labor intensity of each type of product is calculated as the ratio of labor costs for the production of this product to its quantity.

3. In general, for the enterprise and the industry, the labor method is practically inapplicable, since it does not provide reducibility of the meter and practically reflects the productivity of only individual labor. But this method has several advantages for in-house planning. According to it, labor productivity is determined by the ratio of the volume of production in value terms to the average number of employees. There are several varieties of this method, depending on which indicator is taken to measure the volume of production in value terms. The most common of these is gross output, but this variety, due to its many shortcomings, can significantly distort the actual contribution of an individual work collective. The main disadvantage is that the production of marketable products per worker does not reflect the savings of past labor.

In a number of sectors of the national economy, the indicator of production per worker of normatively pure production is widely used. But as a measure of labor productivity, normatively pure production also does not reflect the savings of past labor and, ultimately, characterizes the growth in the volume of work per worker. This figure is commensurate with the national income per worker. Its dynamics reflects the growth in output, taking into account the savings of all types of resources used in production. Labor productivity for the production of clean products is a complex measure of the efficiency of the work of the team. It reflects the cost of labor, both living and invested in the material values \u200b\u200bused.

Thus, net output per worker is the most promising measure of labor productivity.

Labor is an expedient, useful activity, as a result of which a person creates the necessary means of subsistence, and increasing the efficiency of labor is an important task in any socio-economic formation. In total, 4 groups of factors affecting labor productivity have been identified:

1. increasing the technological level;

2. improving the management of the organization of production and labor; concentration and specialization of production;

3. change in the volume and structure of production; growth in production and relative decrease in the number of PPP;

4. industry factors.

1.3. Planning to improve labor productivity.

Labor productivity in the planned year is determined both in absolute terms and in relative terms - in the form of its growth as a percentage of the base year.

To determine the growth of labor productivity (%) in the planned year, it is necessary to calculate:

a) the number of employees in the planned year for the development of the base year,

where is the volume of production in the planned year;

- the level of labor productivity in the base year.

b) reducing (saving) the number of employees on the basis of the task for the growth of labor productivity in the planned year in accordance with the five-year plan for the economic and social development of the enterprise ,

where is the growth of labor productivity in the planned year according to the five-year plan,%;

c) reducing (saving) the number of employees due to the introduction of organizational and technical measures in the planned year;

d) the ratio of the planned savings in the number of employees and the savings in the number of employees in accordance with the growth of labor productivity according to the five-year plan, which should be ;

e) growth of labor productivity in the planned year (%) or ,

where - labor productivity in the planned year, calculated by the formula.

1.4. Planning the number of workers in the shop, on the site.

Distinguish between calendar, nominal and effective (calculated) annual funds of working time.

Calendar annual fund of time - the total number of hours per year.

The nominal annual fund of working hours is the number of hours per year in accordance with the operating mode (excluding losses).

The nominal annual fund of working hours of workers and equipment at 41- and 36-hour working weeks in accordance with the norms of technological design of enterprises of mechanical engineering, instrument making and metalworking is given in Table 1.

The effective (calculated) annual fund of time is the nominal fund of time minus the inevitable losses. Losses of working time at enterprises of mechanical engineering, instrument making and metalworking are associated with annual leaves, leave for study, illness, pregnancy and childbirth and other absenteeism permitted by law. Table 2, the effective annual fund of workers' time is shown.

The total number of workers in the workshop for the planned period ,

where is the volume of standard-net (commercial) products for the planned period;

- labor productivity in terms of standard-net production or marketable products in wholesale prices for the reporting period;

- growth of labor productivity according to the production target,%.

The number of the main workers is determined based on the labor intensity of the production program for the site (workshop) and the balance of time of one worker.

The number of basic piecework workers of the main production,

where is the planned volume of production of products, pieces;

- labor intensity of a product unit, standard-h;

- the planned rate of fulfillment of norms.

The number of time workers of the main production is determined based on the labor intensity of time works,

where is the labor intensity of the production program for temporary work, standard hours.

The need for auxiliary piecework workers is determined based on the labor intensity of work, the average percentage of fulfillment of norms and the balance of working hours, similarly to the calculation of the number of pieceworkers of the main production.

The number of auxiliary pieceworkers is calculated by jobs and service standards in accordance with the standard standards ,

where is the volume of service (the number of machines taking into account the shift of work, units of complexity of repair of installed equipment, etc.);

- service rate.

The calculation of the needs of a workshop, a site in engineering and technical workers, employees and MOP is carried out on the basis of the staffing table of the enterprise.

CHAPTER 2. Wages as the main motive of productive activity.

The system of economic management that has developed over the 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 resource use. Because of this, the working people do not treat them like a business. In these conditions, more than ever, the question is acute, to which economic science and practice have not yet given an answer: how to interest people, encourage them to work effectively, save living and materialized labor, and timely and efficiently fulfill their tasks.

2.1. Fundamentals of Payroll Planning

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

· An increase in the volume of products (services, works), an increase in production efficiency and its competitiveness;

· Increasing the material well-being of the working people.

Planning the payroll includes the calculation of the amount of the fund and the average wages of both all employees of the enterprise and by categories of workers.

Initial data for planning the payroll:

· Production program in physical and value terms and its labor intensity;

· The composition and level of qualifications of workers required to implement the program;

· The current tariff system;

· Applied forms and systems of remuneration;

· Norms and service areas, as well as legislative acts on labor that regulate wages (type of payments and additional payments taken into account when paying for labor).

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

Additional wages include such payments to employees of enterprises that are made not for work performed, but in accordance with current legislation (additional payments for night work, foremen, for a shorter working day for adolescents and nursing mothers, payment of regular and additional vacations, execution of state duties, payment for training students).

The planned payroll does not include additional payments for deviations from normal working conditions (payment for overtime work, 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 problem can be best 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: first, the standards must be stable, long-term, change only if the production volume is influenced by factors not related to the labor 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 standardized amount of labor costs included in the cost of production;

· The procedure for taxation of labor costs in excess of the standard value.

In countries with developed market economies, many experts recommend the transition to flexible wages as the most important means of achieving a balance in employment and increasing the economic efficiency of production. At the level of the national economy, this is understood as a change in wages depending on the dynamics of economic indicators of the country's development 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 activities, 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 final results achieved.

2.2. Factors affecting the choice of the form and system of remuneration.

In order to achieve high final results, it is advisable to build remuneration for managers, specialists, workers in a market economy on the following principles.

First, the main criterion for differentiating wages across enterprises and employees should be the end result of their work. An increase in wages should be made only to the extent of the growth of the final results of the work of the collective.

Secondly, it is necessary to ensure the outstripping growth of labor productivity in comparison with the growth of wages, since this is an indispensable condition for the normal development of production and productive forces. Recall that one of the main tasks of economic regulation in Japan is to control the labor cost index.

Third, it is advisable to combine individual and collective interest and responsibility in the results of labor.

Fourthly, the mechanism of remuneration should stimulate the improvement of the qualifications of workers and take into account working conditions.

Fifth, remuneration systems should be simple and understandable to all employees.

When choosing a remuneration system, it is advisable to take into account the form of ownership, the size of the enterprise, its structure, the nature of the products (services) produced, as well as the features of the values \u200b\u200band goals that dominate the team. In this case, it is necessary, first of all, to bear in mind the functional responsibilities of managers. Their main task is to ensure a steady growth in the volume of production (services) with high-quality products at a minimum cost of resources based on the acceleration of scientific and technological progress and the use of advanced experience. The focus of managers should be on issues of social development of the team, working conditions and living conditions of employees.

In addition, when deciding questions of remuneration, the following four factors must be kept in mind:

1) the financial position of the enterprise;

2) the level of the cost of living;

3) the level of wages paid by competitors for the same work;

4) the framework of state regulation in this area.

In practice, two forms of remuneration are used - piecework and time-based , as well as many systems. The first is based on the determination of piece rates, taking into account the category of work performed and the tariff rate of the first category. Piecework wages of workers are based on wages in direct proportion to its results, expressed in products manufactured or operations performed.

With a time-based form of payment, earnings depend on the category of the worker and the number of hours worked. The use of time wages can stimulate highly efficient work only if there are standardized tasks, i.e. time wages must be paid subject to the performance of a specified amount of work or the release of a specified quantity of high quality products.

At present, purely piecework and time-based wages are used extremely rarely. The existing methods of remuneration are based on the use of different bonus systems. In this case, the indicators of bonuses, as a rule, are the achievement or overfulfillment of the daily norm of production, maintenance, combination of various types of activities, the level of qualifications, as well as working conditions.

Pay systems must be constantly evolving. It is advisable for the administration of the enterprise, together with the trade union organization, to systematically evaluate the effectiveness of funds for wages.

2.3. Remuneration for managers.

In the conditions of market relations, individual enterprises have begun to introduce new systems of remuneration for managers.

Thus, at a number of enterprises in the construction complex, agriculture, and motor transport, the wages of managers are directly dependent on their average level among workers of enterprises.

In the context of rising prices at agricultural enterprises and building materials, it is advisable to make wider use of natural indicators in bonuses. So, at some enterprises for the production of building materials, the wages of managers with the transition to the market are directly dependent on the increase in the volume of products in physical terms, their quality and supplies under contracts, which immediately affected their activities.

At some factories, the salaries of managers are directly dependent on the level of material well-being of the teams they manage. The salary of the general director increases by 5 percent for each percentage increase in the salary of all employees, and when it decreases, it decreases. Complex directors have the same ratio. At the sub-complex level, the ratio is 3: 1, and at the production cycle level –1.5: 1. Certain enterprises have abandoned the guaranteed remuneration for their activities. Top managers are paid according to a share of the income generated by the work collective under their leadership.

In countries with developed market economies, the remuneration of top managers includes the so-called compensation packages, which usually consist of salaries, bonuses, bonuses, a profit-sharing system, share capital, as well as all kinds of benefits and privileges that emphasize the high status of employees of this management level ...

In US industry, lower-level managers (so-called job managers - foremen, team leaders, etc.) have an average annual income 1.5 times higher than industrial workers, although small administrators can receive the same remuneration as an average worker. qualifications.

Mid-level managers tend to earn nearly 2.5 times that of workers, and this gap has widened in recent years in part because firms are hunting for competent and promising managers and talent, recruiting them salaries. Top managers usually receive compensation for their labor 3-5 and sometimes many tens of times higher than ordinary employees of hired labor in production and management.

Financial incentives for managers are associated primarily with indicators of maximizing profits that are of higher priority than gross sales. This indicator is still considered to reflect the final result of the economic activities of managers, in accordance with which their bonuses are organized. The premiums account for a fairly significant part of the income: the top managers and chairmen of the board of directors have 25-35%, the general manager of the department with a turnover of about $ 500 million. 20-25%, from the manager of a department with a turnover of $ 150 million. 15%, the head of the department of the general directorate 10-15%, the manager of the plant, regional sales office, auditor 7.5%. Together with salaries, they make up pretty solid sums.

Management bonuses can be paid both in cash and in company shares, and most often in a mixed form in varying proportions. Most of the income of top managers is realized in the form of large blocks of shares in their company. Often the shares included in the premium are not issued immediately. This is done in order to "tie" the manager to the firm, since if he leaves it, he loses the right to receive the remaining unpaid bonus.

In individual firms, in self-renewing organizations, rewards are used to encourage innovation. Increasingly, these include shareholdings for successful future activities or some measures that provide a certain percentage of income from a new product or new type of business.

However, according to some management specialists, it is not enough to take into account the results of economic activity when assessing the work of managers. For example, Walter Wriston believes that it would be important to assess the extent to which key managers are able to manage people. Therefore, part of the assessment of managers is based on the results of a survey of their subordinates. The calculations of their premiums depend on this, in particular.

In the context of the transition to market relations, in order to solve the problem of increasing production efficiency and the competitiveness of products, the main form of remuneration for managers and specialists should be a contract system. Therefore, the role of the collective agreement is growing.

2.4. Payroll planning.

When planning the payroll (WF), the following conditions must be met:

· The growth of labor productivity should outpace the growth of wages;

· The total amount of wages of all categories of workers should not exceed the limit determined by the wage standard by 1p. products approved for each year in the five-year plan for the economic and social development of the enterprise.

The total annual wage fund for all categories of employees of the enterprise, workshop, calculated according to the wage standard for 1p. products ,

where is the wage standard for 1p. normative-pure or marketable products of the enterprise for the planned year in accordance with the five-year plan or of the workshop, to which the standard is approved by the enterprise;

- the planned volume of normative-net production or marketable output at constant prices.

The planned payroll.

The wage fund includes amounts at tariff rates and salaries, as well as all types of additional payments, with the exception of payments from the material incentive fund.

The structure of the workers' wages fund for the planned period includes: direct payment fund (tariff fund); additional payments, including bonuses from the payroll fund; additional salary.

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

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

The annual fund of direct piecework (tariff) wages of the main pieceworkers,

where is the annual volume of production of parts, pieces;

- the number of operations of the technological process of processing a part;

- labor intensity of part processing at the 1st, 2nd and subsequent operations, h;

- hourly tariff rate for work performed on the 1st, 2nd and subsequent operations, rubles.

Table 1

Characteristic

production

Nominal annual fund of time, h

Note

equipment with the number of shifts

Production with continuous technological process and working conditions:

normal

harmful

Continuous production

technological process and working conditions:

normal

harmful

normal

harmful

normal

harmful

41-hour workweek

36-hour work week

Continuous year-round work

Continuous year-round operation except 8 public holidays

24/7 work, except weekends and holidays

The annual fund of direct time (tariff) wages of the main time workers,

where is the effective annual fund of working time of one worker, h;

- the number of work shifts per day;

- hourly tariff rates of the 1st, 2nd and subsequent categories, rubles;

- the turnout number of workers in one shift, respectively, by category of work, people.

table 2

CHAPTER 3. ESTABLISHMENT OF THE LABOR PAYMENT FUND FOR SUB-DIVISIONS OF ZAO AKLOTOPS

3.1. General information.

The procedure for the formation of the wage fund for the divisions of CJSC "Aklotops" as part of production costs for the execution of tasks in terms of production volumes. sales of products, works, provision of services, to reduce production costs and cost estimates are established by the “Regulations on the formation of a wage fund for the divisions of ZAO Aklotops”.

The system will allow you to regulate the level of the wage fund and establish the material responsibility of managers, specialists, employees and working divisions of JSC "Aklotops" for the performance of economic activities.

The main indicators for calculating the wages fund are:

· Plan for the production of marketable products, works, services of JSC;

· Profit on the balance sheet of CJSC;

· Plan of production (sale) of marketable products, works, services of divisions;

· Costs (cost estimates) for production.

The indicators are developed by the CJSC PEO and approved by the Deputy General Director for Economics and Finance, the indicators can be changed by the CJSC PEO depending on the production, economic and financial situation of the CJSC.

The results of the economic activity of the plants and functional services of the General Directorate are reviewed monthly by the 20th day of the month following the reporting month at the balance sheet commission.

Each of the subdivisions of the CJSC has the right to spend its payment fund not in full. Health and Safety reserves the unspent amount for the remuneration of subdivisions in the following months.

When calculating the wages fund, the performance of indicators of economic activity for the month and from the beginning of the year is taken into account. In case of non-fulfillment (over-fulfillment) of the specified indicators of economic activity, the wage fund of the division decreases (increases) for each unfulfilled (over-fulfilled) indicator.

The ratio of the constant part to the variable is on average 30%: 70%.

Formation and payments from the wage fund are made monthly for the reporting month, based on the results of the implementation of the volume of marketable products for the reporting month and indicators of the economic activities of the CJSC divisions for the month preceding the reporting one.

When switching to this system for the first month, the indicators of economic activity are not taken into account.

Payments from the payroll of each division are regulated by a separate provision.

3.2. Wage structure.

The basis for the formation of the wage fund (payroll) is based on:

Piece-rate bonus;

· Time-premium;

· Contractual.

The wages fund of the CJSC consists of two main parts:

· Wage fund (FZP) CJSC;

· Material incentive fund (FMP) CJSC.

Payroll - the fixed part is 20% -40% of the payroll (excluding contractors).

Material incentive fund - the variable part is 60% -80% of the wage fund (excluding contractors).

The composition of the wage fund includes the accrual of the amount of wages in cash and in kind for the worked and unworked time at the tariff (salary), incentive payments and allowances, compensation payments related to the regime and working conditions.

The structure of the material incentive fund of the CJSC includes accrued monthly bonuses for the performance of indicators of economic activity. one-time incentive payments from the Fund for material incentives of the subdivisions of the CJSC, as well as incentive payments from the fund of the General Director, the fund of directors of the Automotive Assembly and Automotive Aggregate Plants.

Payment for labor at tariffs, salaries, incentive supplements and allowances, compensation payments related to the regime and working conditions, payments from the material incentive fund are regulated by separate provisions.

The payroll includes:

Payment for hours worked:

· Wages accrued to employees at tariff rates and salaries for hours worked;

· Wages accrued to employees for work performed at piece rates;

· The cost of products issued in kind;

· Stimulating additional payments and allowances to tariff rates and salaries (for professional skills, combination of professions and positions, etc.);

· Compensation payments related to the regime and working conditions;

· Additional payments for work in harmful or dangerous conditions and for heavy work;

· Additional payments for work at night;

· Payment for work on weekends and holidays;

· Payment for overtime work;

· Remuneration of skilled workers, managers, specialists, who are released from their main job and are involved in training, retraining and advanced training of workers;

· Payment for the services of accounting employees for the fulfillment of written orders of employees for the transfer of insurance premiums from wages;

· Payment of the difference in salaries during temporary substitution;

· Remuneration of persons employed part-time;

· Remuneration of unscheduled employees.

Payment for unworked time:

· Remuneration based on the results of work for the year. annual remuneration;

· Payment of annual and additional vacations (without monetary compensation for unused vacation);

· Additional payments when granting annual leave (in excess of normal vacation amounts in accordance with the law);

· Payment of additionally provided (over and above those stipulated by the legislation) employee vacations;

· Payment of preferential hours for teenagers;

· Payment for study leave granted to employees studying in educational institutions;

· Payment for the period of training of employees aimed at vocational training, advanced training or training in a second profession;

· Remuneration of employees involved in the performance of state or public duties;

· Remuneration at the place of main work of labor of workers involved in agricultural and other work;

· Sums paid for non-worked time to employees who were forced to work part-time at the initiative of the administration;

· Payment to donor workers for the days of examination, blood donation and rest, provided after each donation day;

· Payment of downtime through no fault of the employee;

· Payment for the time of forced absenteeism.

The material incentive fund includes:

· Monthly bonus for performance indicators of economic activity;

· Premium for the quality of products;

· Payment from the funds of the General Director, directors of the Auto Assembly and Auto Aggregate Plants.

3.3. The procedure for calculating the wage fund.

Every month, on the 20th of the day, the PEO prepares materials on the implementation of indicators of economic activity for the reporting month and brings them to the heads of departments.

Every month, on the 20th, materials on the implementation of indicators of economic activity for the reporting month are considered at the balance sheet commission, on the basis of which the results of the work of subdivisions are summed up and the results of the performance of indicators of the subdivisions of CJSC in percentage terms are approved.

Every month on the 1st day of the Health and Safety Department determines the wage fund for the subdivisions of the CJSC, taking into account the results of the performance of indicators for the month preceding the reporting month, and the actual volume of production of marketable products, works, services for the reporting month.

The initial values \u200b\u200bof the standards for the formation of funds are formed. based on the current actual size of the wage fund of CJSC, departments, divisions.

The standards are determined for the following funds:

· Wages fund of JSC;

· Funds of remuneration of departments, divisions;

· Fund of the General Director;

· Funds of directors of factories.

The wage fund of CJSC "Aklotops" is formed according to the standard of the actual volume of production of marketable products, works, services for CJSC.

The wage fund by departments and divisions, funds of the General Director, directors of plants are formed according to the standard from the wage fund of ZAO Aklotops.

The standards are constant and can change in extreme cases. The standards are approved by the General Director.

Every month, before the 1st day of the planned month, OTiZ makes calculations and plans wage funds for CJSC, departments, divisions, based on the planned volume of production of marketable products, works, services and standards. Planned wage funds are used to plan wage costs in the cost of marketable products.

Monthly on the 1st day of health and safety based on the actual volume of production of marketable products, work, services for the reporting month.

- the planned volume of commercial products, works, services;

- labor productivity for the reporting month;

- planned labor productivity;

- number for the reporting month.

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

OTiZ calculates wage funds of CJSC, departments and divisions of CJSC and approves from the deputy. General Director for Economics and Finance.

Based on the report on the performance of economic performance indicators by departments and divisions for the month preceding the reporting month, the payroll is adjusted, reducing (increasing) the payroll of the CJSC divisions for the reporting month, and the material incentive fund is determined.

The payroll of CJSC divisions for the performance of indicators for the month and from the beginning of the year cannot be reduced (increased) by more than 10%.

3.4. Remuneration for work under contract.

At this time, the contractual wage system is being widely implemented in all structures of the CJSC. Its essence is as follows:

In the contract signed by the person concluding the contract and the head of the enterprise, the following points are stipulated:

The monthly salary of the contractor and the bonus as a percentage of profit are established according to the following method.

Depending on the financial and economic results of the JSC's work, the monthly remuneration is made in the following amounts:

In the absence of profit and sales volumes, 4 minimum wages established by law are paid.

In the absence of nailed, but receiving sales volumes, the salary specified in the previous paragraph is paid.

In the case of teaching profit and sales volumes, salary and% of profit are paid according to the above proportion.

One-time and insurance premiums or other remuneration are paid in the manner and in the amount determined by other provisions in force in the A / O.

3.5. Conclusion.

Having considered in general terms the wage system at JSC "Aklotops", it is worth noting many good sides and clear advantages achieved by its organizers.

But for a fuller satisfaction of personal and social needs, solving the problem of increasing the efficiency of production, the competitiveness of the products, the workers of the enterprise must be placed in such conditions that will induce them to build up highly efficient equipment, to improve the use of production resources. For this, the mechanism of material incentives should be based on scientifically based criteria for assessing the activities of an enterprise and structural divisions. We are talking about the need to use indicators that reflect the final economic result of the labor of each member of the team.

At present, in the field of remuneration of the managers of the enterprise, a situation has developed that is characterized by a complete discrepancy between the previously proclaimed principles and reality. Their material well-being is not only not related to the efficiency of production, the social utility of the products produced, but even to the volume of products produced. Therefore, the first step towards improving the remuneration of managers should be a change in the mechanism for forming their remuneration at the enterprise.

CONCLUSION.

So, having analyzed in detail the calculations performed, having considered these main components of production - labor, personnel and wages, we can draw the following conclusions:

Personnel, which are the most valuable and important part of the productive forces, are divided into groups depending on many factors, and each industry is characterized by a special composition of workers, which is constantly changing and improving as technical progress and the overall cultural level of the population.

This results in easier management, greater production efficiency and improved product quality.

For the correct organization of work and training of personnel, there is a qualification division of labor based on the differentiation of the complexity of the production process.

Many quantitative and qualitative changes have also taken place in the oil and gas industry through the many measures taken to improve human resources. This was facilitated by the growth of production, its saturation with technology, an increase in the level of automation. At the same time, training is being carried out in a number of universities in the country, as well as other educational institutions.

Activity, labor of people is characterized by an indicator of labor productivity. The result of labor activity is assessed by the production of products per unit of time, taking into account the saving of labor, embodied in raw materials.

There are several methods for measuring labor productivity: natural, labor and cost. At the same time, the cost method is the most common (in particular, in the petrochemical and oil refining industries), since this method allows you to take into account the output of both one employee and reflects the efficiency of the whole workforce.

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

A characteristic feature of production is material and moral encouragement of labor. This is the essence of remuneration, wages, which must comply with a number of principles. Thus, the rate of growth of labor productivity should outpace the rate of growth of wages; wages should be in full accordance with the results of work; the amount of wages should be calculated in relation to tariff rates and official salaries; the complexity, the importance of working in a particular enterprise, etc. must be taken into account.

To control the spent working time, time records are organized. To account for the volume of work performed, primary documents are drawn up. Various forms and details of these documents depend on the technology and organization of production.

There are many types of wages, such as simple time-based, time-bonus, individual piece-worker, progressive piece-rate. Significant changes in the calculation of wages are introduced by the application of the labor participation rate, with the help of which the contribution of each employee to the result of the work of the entire team is taken into account.

In general, accounting for wages should contribute to an increase in the labor activity of workers, a better use of the means of production and working time, and a steady increase in labor productivity.

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

For a more complete satisfaction of personal and social needs, solving the problem of increasing production efficiency, the competitiveness of products, the employees of the enterprise must be placed in conditions that will encourage them to build up highly efficient equipment, improve the use of production resources. For this, the mechanism of material incentives should be based on scientifically grounded criteria for assessing the activities of an enterprise and structural divisions. We are talking about the need to use indicators that reflect the final economic result of the labor of each member of the team.

The involvement of workers in the management of production, the development of collective forms of organization and remuneration of labor necessitate an increase in the objectivity of its assessment, linkage of remuneration to the achieved final results. Such an assessment should take into account the amount of labor invested, worn out by the duration of working hours, as well as the efficiency of production. To develop such a mechanism for assessing labor used as a measure of the labor contribution of each employee and divisions means finding the key to solving the global problem of consciously including the law of saving time in the motivational mechanism of management.

LIST OF REFERENCES:

1. Gruzinov V.P. Enterprise economics and entrepreneurship. -M .: "Soffit", 1994.

2. Filyev V.I. Labor rationing in a modern enterprise. Toolkit. - M .: JSC "Accounting Bulletin". 1997.

3. Economic theory. Under. Ed. Bazyleva N.I., Gurko S.P. Minsk, BSEU, 1996.

4. MacDonald M. Strategic planning of labor and wages. - SPb .: Peter, 2000.

5. Golubkov E.P. Fundamentals of labor planning. - M .: Finpress, 1999

Planning at the enterprise: lecture notes Galina Afanasyevna Makhovikova

Lecture 7 Planning work and wages

7.1. Goals, objectives and technology of planning work and wages

The most important point in the use of labor resources at the enterprise is the justification of the need for personnel and the placement of workers in workplaces in accordance with the composition and structure of departments and production facilities of the enterprise, their mode of operation, the technological layout of the main production and auxiliary equipment, service areas, qualifications of workers and employees, and etc.

The plan for labor and its remuneration substantiates the need for the enterprise in the number of employees and the wage bill, as well as labor productivity in the planned period and its increase in comparison with the base period.

The plan for labor and its payment contains the following subsections:

HR plan;

Labor productivity plan;

Pay plan.

The main tasks for developing a plan for labor and wages are:

Ensuring constant growth of labor productivity and its outrunning growth in comparison with wages;

Ensuring a rational ratio of the number of personnel employed directly in production, with the number of personnel engaged in maintenance and management;

Establishing the correct ratio of wages for various categories of workers in accordance with the quantity and quality of their work;

Stimulating the work of each member of the team, as well as the team as a whole, to improve the performance of the enterprise;

Providing personnel with the necessary qualifications.

The work planning process is an integral part of tactical planning. In terms of labor and the number of enterprises, indicators of labor productivity are calculated; the labor intensity of manufacturing a unit of production and the planned volume of commodity output, the number of employees in the context of various categories of personnel, the planned amount of costs for the maintenance of personnel of the enterprise and its structural divisions, the number of released (dismissed) and recruited employees are determined; measures are planned to improve the organization of labor, training, retraining and advanced training of personnel, the formation and use of a personnel reserve; initial data are being prepared for planning the wage fund and the wage fund, the average wage of the company's employees, etc.

The plan for labor and personnel is developed on the basis of the plan for the production and sale of products, since the number of personnel is directly related to the volume of products and services provided. At the same time, the need for personnel depends on the degree of validity of the norms and standards of time, service, number, controllability and efficiency applied at the enterprise.

The technological process of planning labor and headcount is a sequence of interrelated procedures that have a certain set of initial data, an algorithm for calculating indicators and a finished result. In the planning process, the following planned calculations are performed:

Analyzes the implementation of the plan for work and number for the previous period;

Planned indicators of labor productivity are calculated;

The standard labor intensity of manufacturing a unit of production, works and commodity output is determined;

The planned balance of the working time of one worker is calculated;

The need for personnel, its planning structure and movement are calculated;

Staff development is planned.

An important element in planning the number of employees in an enterprise is the calculation of the planned balance of working hours, i.e., determining the average number of hours that the worker will work during a certain planned period (year, quarter, month). The basis for calculating the planned balance is the reporting data for the last year, taking into account the measures aimed at reducing the loss of working time.

7.2. Planning the number of employees

The planning of the needs of the enterprise in labor resources is carried out separately for workers and for managers, specialists and employees. This is explained by the fact that production rates and service rates are not established for the management apparatus. To determine the number of workers, three main calculation methods are used: according to the labor intensity of work, according to service standards and according to workplaces.

Planned number of workers by labor intensityis determined on the basis of the following initial data: the volume and range of the production program, the labor intensity of manufacturing products for each item, the rate of fulfillment of time norms, the planned useful (effective) fund of working time.

The complexity of the production program at the enterprise can be calculated in two ways: 1) direct account and 2) based on reporting data. With a direct account, the labor intensity of the production program is determined by multiplying the quantity of products for each item by the planned costs of working time required to manufacture a unit of production. The costs of time are calculated for the manufacture of comparable and newly mastered products, for changing the remains of work in progress, as well as for the production of special tools, fixtures, spare parts, for the overhaul of fixed assets, for the provision of services for capital construction, for the production of other products. When calculating the labor intensity of that part of the product that is not included in the nomenclature, proceed from the specific labor intensity per one thousand rubles of the same or similar products. The second method for determining the labor intensity of the production program is simpler, but less accurate: the reported labor intensity is corrected using coefficients that take into account activities aimed at reducing the labor intensity of the products. This method of calculation can be used if there is no development of new, incomparable products in the planning period.

If the shifts in labor intensity are insignificant, then only the number of production workers changes. The number of auxiliary workers, specialists, employees remains unchanged in this case.

The planned number of main and auxiliary workers employed in standardized jobs (Chn) is determined by the formula:

This text is an introductory fragment. From the book Theory of accounting: lecture notes author Daraeva Yulia Anatolievna

LECTURE No. 6. Accounting for labor and wages

From the book Theory of accounting: lecture notes author Daraeva Yulia Anatolievna

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From the book Budget accounting. Organization and management author Sosnauskene Olga Ivanovna

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From the book Accounting author Sherstneva Galina Sergeevna

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From the book Typical mistakes in accounting and reporting author Utkina Svetlana Anatolyevna

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From the book Accounting: Cheat Sheet author Team of authors

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From the book Human Activity. A treatise on economic theory author Mises Ludwig von

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author Tursina Elena Anatolievna

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From the book Salary: accruals, payments, taxes author Tursina Elena Anatolievna

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From the book The Story of My Success [collection] author Ford Henry

The work plan plays a huge role in planning the activities of a commercial enterprise. The main task in drawing up the plan is to ensure continuous growth in labor productivity and average wages, economical and productive use of labor, and raising the qualifications and cultural level of workers.

Personnel planning should address the issues of increasing labor efficiency, developing the abilities of workers and creating working conditions worthy of a person. Personnel planning should answer the following questions: how many employees, what qualifications, when and where will be required; how to attract the necessary and reduce unnecessary personnel without causing social harm; how best to use staff according to their abilities; how to ensure the development of personnel for new jobs; how to maintain the knowledge of employees in accordance with the needs of the enterprise; what costs will be required for the planned personnel activities; determination of the wage system and labor incentives.

The work plan includes the following main sections.

1. Planning for staffing - the need for staff is determined by comparing the future need and its predicted availability. Based on this, measures are planned to achieve or maintain a quantitative and qualitative correspondence between need and availability. These activities consist of:

Study and optimization of labor organization and technological processes;

Attraction, redistribution, release and development (training) of personnel;

Specialization and cooperation of personnel, improvement of social services.

2. Planning the number of employees - determining the minimum number of employees required to fulfill the planned volume of sales of products and services. When determining the number, it is necessary to take into account turnover, expansion of production, retirements for studies, conscriptions, etc. - additional need for personnel.

3. Planning the payroll - payroll is the amount of funds required by the enterprise and its departments to pay for all types of work performed by the employees of the enterprise. When planning the payroll, salary systems for employees are determined (minimum wage, wage scale, rates for piecework).

4. Planning labor efficiency - the efficiency of living labor that creates value and is measured by the number of values \u200b\u200bcreated in a unit of time by one worker.

5. Planning the labor intensity of products - characterizes the costs of human labor.

Social development planning - determining the socio-demographic structure of personnel, the provision of workers with household, housing, cultural benefits, assessing the level of hard work, injuries, industrial diseases. Additional information about the socio-psychological climate in the team is obtained as a result of interviewing, questioning and testing employees.

One of the most important factors in the successful commercial operation of an enterprise is the efficient use of human resources. The analysis of indicators for labor and wages, in this regard, is one of the most important stages in the general analysis of the activities of economic entities.

The analysis of the composition, movement and efficiency of using the personnel of the enterprise begins with the study of the number of employees, their composition by groups and movement within the enterprise.

A whole system of indicators is used to characterize the human resources of a trading enterprise.

The quantitative characteristics of personnel is measured primarily by indicators such as payroll, attendance and average number of employees.

The payroll is the number of employees on the payroll for a certain date, taking into account the employees who were hired and left for that day.

The turnout includes only workers who show up for work.

To determine the number of employees for a certain period, the average headcount indicator is used. The average number of employees per month is determined as the quotient of dividing the sum of all payroll data for each day by the calendar number of days in a month.

In order to effectively manage the processes of formation and use of personnel at trade enterprises, a classification is applied according to the following main features:

Management personnel

Sales and operating personnel

Support staff

The division of the personnel of a trading enterprise into categories of workers is the most general form of the functional division of their labor.

· By positions and professions. At trade enterprises, managers (managers), specialists, etc .; as part of trade and operational personnel - positions (professions) of sellers, cashiers, controllers-cashiers, etc .; as part of the support staff - the professions of packers, loaders, cleaners, etc.

· By specialties. The positions of specialists include economists, financiers, commodity experts, accountants, etc .; among the sellers, specialties are distinguished as sellers of food products, sellers of non-food products, etc.

· By skill level. Employees of basic positions, professions and specialties, depending on the level of knowledge, skills and labor skills, are subdivided into a number of qualification categories (sellers and cashiers - by 3, specialists - by 4, loaders - by 6, etc.).

· By gender and age. In accordance with the current accounting procedure, trade enterprises are allocated men under the age of 30, from 30 to 60, over 60; and women, respectively, up to 30 years old, from 30 to 55 years old, over 55 years old. In order to effectively manage the movement of personnel at large trade enterprises, a more detailed grouping of employees by age can be adopted.

· By work experience in trade. The current accounting practice provides for the grouping of employees of trade enterprises with work experience in trade up to 1 year; from 1 to 3 years; from 3 to 10 years old; over 10 years. For specific purposes of personnel management, this grouping can also be detailed.

· In relation to property. Depending on this feature, trade enterprises distinguish workers - the owners of its property and employees.

· By the nature of labor relations. On this basis, employees of trade enterprises are divided into permanent and temporary.

The movement of employees in the enterprise (turnover) is characterized by the following indicators:

· The coefficient of recruitment turnover is the ratio of the number of all hired employees for a given period to the average number of employees for the same period;

· The turnover ratio on retirement is the ratio of all retired employees to the average number of employees;

· The staff turnover rate is the ratio of those who left the enterprise for disrespectful reasons (at the initiative of the employee, due to absenteeism, etc.) to the average headcount (determined for a certain period).

Personnel management is associated with the development and implementation of personnel policy, the main objectives of which are:

· Meeting the needs of the enterprise in personnel;

· Ensuring rational placement, professional qualification and job promotion of personnel;

· Effective use of the labor potential of the enterprise.

Labor productivity is the efficiency and effectiveness of the use of the company's human resource. Two indicators are used to measure labor productivity: output and labor intensity.

The main factors for increasing labor productivity can be classified in three areas:

1.factors creating conditions for the growth of labor productivity: the level of development of science, advanced training of workers, strengthening labor discipline, reducing staff turnover, etc.)

2.Factors contributing to the growth of labor productivity: material and moral incentives, improvement of labor remuneration, the introduction of scientifically and technically sound labor standards, the introduction of advanced technology, etc.

3.Factors directly determining the level of labor productivity at the enterprise: mechanization and automation of production processes, improving the quality of labor, eliminating downtime, eliminating defects, improving management and organization of labor, etc.

The labor plan contains indicators such as labor productivity, number of employees, payroll and average monthly wages.
Under the current planning system, the development of a labor plan is carried out on the basis of the limit of the wage fund established by the superior organization, the number of workers in transportation and a given percentage of growth in labor productivity in transportation.
When calculating the percentage of productivity growth, they proceed from the base, which is taken according to the report of the year preceding the planning period.
The limit on the number of employees for transportation to railway departments is set by the roads, and to linear enterprises - by railway departments. At the same time, factors that reduce the number of employees (introduction of new technical means, resource-saving technologies, improvement of technologies, improvement of operational indicators, etc.), and factors that increase the need for a contingent (newly commissioned production facilities and production facilities) are taken into account.
The number of employees in the railway transport is determined in three stages.
At the first stage, the total number of employees is calculated based on the planned volume of work and the output of one employee.
At the second stage, the number of employees is determined by type of activity, sections, workshops on the basis of progressive production rates, time rates and a planned program of work (services). Moreover, the number of employees of all types of activities should not exceed the number of employees of a linear enterprise.
At the third stage, the professional and qualification composition of workers is determined on the basis of the technological process and a unified tariff and qualification reference book of workers' jobs and professions. On the basis of the ETKS, each work (operation) is assigned to the corresponding tariff category.
The number of employees is determined in the plan in one of three ways:
according to the planned volume of work and production rates or planned labor intensity and time rates;
by the number of equipment, technical devices, serviced workplaces and service standards per shift;
by the number of structural divisions and the staffing table, which is established depending on the class and group of the division.
The first method is used to calculate the planned (payroll) number of workers in locomotive crews in freight traffic, workers employed in the depot repair of wagons, loaders, etc.
The planned labor intensity determines the number of workers engaged in the repair of locomotives.
The number of managers, specialists and technical executors is determined by the class and group of the line enterprise, its structure (departments, workshops, sections) and the staffing table.
The percentage on the replacement of vacation pay and sick people depends on the average length of vacation for a given group of workers. Annual paid leave is granted to employees for at least 28 calendar days. When calculating the percentage for the replacement of vacation pay, annual additional leaves are also taken into account, provided to workers employed in jobs with harmful working conditions, with irregular working hours, etc. The number of workers to replace vacation pay and sick people varies on average from 8 to 11%, and for locomotive crews reaches 20%.
The number of employees for the replacement of vacation pay, sick people increases if, due to the nature of production, it is impossible to replace absent employees with others available.
The planning of the payroll is carried out based on the limit on the number of personnel employed in transportation and the average monthly salary.
The base is the average monthly wage of the reporting period and its indexation by the percentage of growth in prices for food products and services in the planning period.
The wage fund and the number of workers employed in loading and unloading operations, overhaul of tracks, buildings and structures, and unscheduled employees are determined by the liner independently. Average monthly wages are indexed in the same amount as for transportation.

The labor and wages plan has the following structure:

  • -plan for increasing the productivity of workers;
  • -plan of the number of employees;
  • -plan of the payroll fund;
  • -plan of the necessary human resources and the degree of their training.

The main tasks of forming this type of plan are:

  • - constant increase and excess of labor productivity over the wage fund;
  • -proportional ratio of administrative and managerial personnel and shop workers;
  • - Tariffication of wages depending on employment and the level of professional training of workers, as well as the quality of their work;
  • -development, implementation and control of the system of material incentives for employees;
  • -increasing the qualification level of the company's employees.

Documents used in drawing up a labor plan and its payment: production program, labor costs, actual data on the implementation of plans, etc.

The plan for increasing labor productivity involves determining the level and prospects for increasing the level of productivity. Labor productivity is the number of items produced, tasks completed by one worker per unit of time.

When planning work, the following indicators are applied:

  • -worker development;
  • - labor intensity of production in standard hours.

The main factors affecting the productivity of workers are:

  • -increasing the level of technical equipment;
  • - improvement of the organizational structure and management system;
  • -changing the volume of production;
  • - changes in environmental conditions.

The number of employees required to achieve the set goals can be determined using the adjusted baseline or the direct counting method. The adjusted base headcount is calculated by multiplying the planned headcount by the production growth factor. Direct counting focuses on the division of employees by category.

Payroll planning is mainly calculated by multiplying the average annual salary by the planned number. Here it is necessary to take into account not only the basic, but also additional wages. The planned wages do not include only pay for downtime and marriage, overtime pay and other similar payments.

Planning to attract additional workforce is aimed either at increasing the number or at filling vacant positions. Thus, targets are calculated both for the management team and for lower-level employees. The need for workers of a certain qualification is determined separately for each profession and specialty.