Analysis and planning of the organization's labor indicators. Coursework: Planning and analysis of labor indicators

The transition to a market attitude at the present stage of development of our country poses important tasks regarding the restructuring of economic and analytical work on the study of employment of labor resources, redistribution of labor, retraining of personnel, labor market, etc. It should be emphasized that work, the availability and efficient use of labor resources, and increased productivity play a decisive role in the process of production of products (services).

In this regard, it is of great importance analysis of labor indicators, which includes: analysis of labor, assessment of the effectiveness of its use in the production process, study of the influence of individual labor factors (number of employees, their structure, duration of the working period and working day of one employee, labor productivity, etc.) on the change in the final results of the analyzed enterprise, assessment wage and salary funds.

Based on this, during labor analysis it is necessary to learn the dynamics of the number of workers over recent periods of time, the supply of the enterprise with them, their composition and structure based on individual characteristics, the movement of labor, the efficiency of using working time, analyze labor productivity, determine the influence of labor factors on the performance of production programs.

For an enterprise, labor analysis and assessment of the effectiveness of its use are of great importance.

Analysis of the dynamics of the number of employees for individual periods of time is carried out using the following indicators: the average number of employees and the accounting number of employees at the beginning (end) of the analyzed time periods. For these indicators, the corresponding dynamics indicators are calculated (absolute and relative increases, growth rates, etc.) and, based on their comparison, patterns and individual trends in changes in the personnel potential of the enterprise are identified.

Particularly important when analyzing the number of employees is the study of their composition and structure by gender, age, length of service, qualifications, professions, level of education, forms of organization and remuneration, etc. Grouping workers according to these characteristics makes it possible to improve the composition of the workforce, its distribution and use, and plan the training of personnel, their movement and reproduction.

To analyze labor indicators, it is also necessary to study personnel movement indicators.The movement of labor is a process of updating, releasing and moving the accounting number.

When analyzing the use of working time, three funds of time in man-days are determined:Calendar – the total sum of man-days of attendance and absence from work due to holidays and weekends for the reporting period. The time sheet differs from the calendar sheet by the total amount of absences on holidays and weekends. Effective - differs from the time fund for man-days of tariff holidays.

To determine the structure of working time and indicators of its use, a balance of working time is drawn up in man-days, man-hours. One of the most important labor indicators of an enterprise is labor productivity, which will be described in detail in paragraph 6.4.

Planning of labor indicators. Planning is a natural part of management. Planning is the ability to foresee the goals of a company (organization), predict the results of its activities and evaluate the resources necessary to achieve certain goals.

Planning helps answer four important questions.

1. What does the company (enterprise) want to be?

2. Where is it currently located, what are the results and conditions of its activities?

3. Where is she going to go?

4. How, with the help of what resources can its main goals be achieved?

Planning is the first and most significant stage of the management process. Based on the system of plans created by the company and the analysis of economic and labor indicators, the organization of planned work, the motivation of the personnel involved in their implementation, the monitoring of results and their evaluation in terms of planned indicators are carried out in the future.

One of the “fathers” of modern management, A. Fayol, noted: “To manage is to foresee,” and “to foresee is almost to act.”

Planning is not just the ability to foresee all the necessary actions. It is also the ability to anticipate any surprises that may arise along the way and be able to deal with them. A firm cannot completely eliminate risk from its operations, but it can manage it through effective foresight.

Planning of labor indicators – this is the ability to anticipate changes in the organization’s labor indicators in order to achieve its goals and improve performance. Such prediction is possible only on the basis of an objective analysis of labor indicators and timely consideration of trends in their changes.

Forms and types of remuneration . Self-financing and self-financing introduce into practice a new economic category “self-supporting income”, which becomes the main source of remuneration and material incentives for enterprises. Self-supporting income is formed from proceeds from the sale of products minus material costs, payments to the budget and a higher authority, as well as interest on the loan. The unified wage fund is formed as the remainder of the enterprise's self-supporting income after the formation of funds from it: development of production, science and technology; social development, determined by standards for self-supporting income.

Another procedure for determining funds for wages is also possible: the wage fund can be formed according to the standard for net production, and in the extractive industries - also for the sale of products in kind.

The wage fund for workers and employees consists of the wage fund and payments from the material incentive fund.

A significant place in the wage fund is occupied by the amount of bonus funds. Bonuses are awarded for the main results of economic activity from the wage fund and the material incentive fund and for the fulfillment of certain important indicators in work under special bonus systems.

Salary fund - the total amount of wages accrued to workers and employees for performing work, as well as payment for unworked time in accordance with labor legislation and the collective agreement. The wage fund of enterprises (organizations) includes all amounts accrued for work performed by both payroll and non-payroll personnel. The wage fund includes the following indicators:

· wages accrued for work performed using piecework and time-based forms of remuneration (the main part of the fund);

· bonuses in accordance with the approved permanent regulations on bonuses (for fulfilling and exceeding production plans, meeting and exceeding production standards, reducing equipment downtime, etc.);

· allowances (for length of service, work in remote areas, high qualifications for industrial workers and employees, etc.);

· additional payments (for piece workers in connection with changes in working conditions, at progressive rates, for work overtime and at night, for highly qualified workers engaged in particularly responsible work, workers of 4, 5, 6, 7 and 8 categories for professional skills, combination of professions); payment for downtime beyond the control of workers;

· payment of annual, annual additional and additional vacations; payment of study leaves;

· payment for work breaks in cases provided for by law;

· the cost of free apartments and utilities, food, uniforms, uniforms provided by the enterprise (organization); copyright and other royalties, etc.

The unified material incentive fund created at some enterprises includes one-time bonuses and rewards paid under special bonus systems (rewards for inventions, discoveries, one-time bonuses for the creation and development of new equipment, accrued from a centralized fund, etc.). At enterprises where a unified material incentive fund has not been created, these bonuses are not included in one-time bonuses and remunerations that are not included in the wage fund and the material incentive fund.

Labor statistics studies accrued wages, which include deductions (taxes). To the wage fund and to the fund (single fund) of material incentives don't turn on: one-time assistance, including that paid from the material incentive fund, gratuitous assistance to employees who have joined a housing construction cooperative at the expense of the social development fund, daily allowances for business trips and for transfers and relocation to work in other areas, field allowances, scholarships paid to students at the expense of the enterprise, benefits paid to young professionals during their vacation after graduating from a higher or secondary specialized educational institution, social insurance benefits (for temporary disability, pregnancy and childbirth, for the birth of a child, low-income families, for funerals), pensions for working pensioners.

In planning and analysis of reporting data on wages, the wage fund of workers is divided into hourly, daily and full (monthly, quarterly, annual). The hourly wage fund represents the wages accrued to workers for hours actually worked under normal shift conditions. The composition of this fund corresponds to the time actually worked by workers and recorded in man-hours.

This fund includes amounts accrued for man-hours worked by workers during regular and overtime hours at basic tariff rates and basic piece rates under direct, progressive and bonus piecework wage systems, additional payments to piece workers at progressive rates; additional payments for work at night, performance of work below the assigned grade, due to changes in working conditions, non-exempt foremen for leading a team and training students; bonuses and premium allowances of this fund.

The daily wage fund includes not only amounts accrued during actual work, but also for unworked intra-shift time paid in accordance with established labor legislation. Consequently, this fund represents payment for man-days actually worked and must correspond to the working time recorded in man-days. The daily wage fund includes: hourly wage fund; additional payment for work overtime and holidays; additional payment for teenagers for shortened working hours; payment for breaks from work for nursing mothers; payment for intra-shift downtime through no fault of the worker; payment for intra-shift time spent on performing state and public duties.

The full wage fund (monthly, quarterly, annual) includes the daily wage fund: vacation pay; long service awards; severance pay; payment for man-days spent on performing state and public duties; payment for all-day downtime; wages for employees sent to other enterprises or undergoing training without exclusion from the enterprise’s lists, and other elements not included in the hourly and daily wage funds.

Calculation of the specific weight of the tariff rate. The tariff system of remuneration includes: tariff rates (salaries), tariff schedule, tariff coefficients. The complexity of the work performed is determined based on their pricing. Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees. These reference books and the procedure for their use are approved in the manner established by the Government of the Russian Federation.

With a rational organization of remuneration, the majority of the wages of a time worker should be the amount accrued at the tariff rate, and a piece worker - the amount accrued at the basic piece rates with one hundred percent fulfillment of production standards (strict compliance of actual output with established standards). Since piece rates are calculated based on the production rate and tariff rates established for piece workers, the amounts accrued at the basic piece rates also represent wages accrued at the tariff rate.

The share of the tariff rate in the total amount of wages is determined by dividing the amount accrued at the tariff rate by the total amount of wages accrued to the worker, excluding the amount of vacation pay, remuneration for long service and bonuses according to the regional coefficient.

Let's consider two ways to calculate the share of the tariff rate in the total wages.

1. The amount of wages accrued at basic piece rates under direct piecework, bonus-piecework and progressive piecework systems is divided by the index of fulfillment of production standards; the result obtained is expressed as a percentage of the total wage fund of piece workers.

2. The average tariff category and the corresponding hourly tariff rate are determined, which relates to the actual average hourly wage.

Calculation using this method is more accurate, since it does not depend on the accuracy of accounting for individual types of wages by section and the correctness of calculating the fulfillment of production standards: the numerator does not use the actual payment at the tariff, the value of which can be distorted, but the absolutely exact amount that should be accrued to the worker for an hour worked in accordance with the tariff rate. This method can determine the share of the tariff rate in the wages of both time workers and piece workers.

Form and systems of remuneration . Two forms of remuneration for workers and employees are used. Time-based form of remuneration - for time actually worked in accordance with the established tariff rate (worker) or official salary (employee). This form has a time-based simple and time-based bonus system, in which a bonus for quantitative and qualitative performance indicators is added to the basic salary.

Piece-rate form of remuneration - at established piece-rate rates for actual work performed. This form has direct, premium, progressive, indirect and chord systems. With a direct piecework system, wages are determined by the work performed at a set rate for each unit; in the case of piecework bonuses, a bonus is added (for fulfilling and exceeding established technically sound standards, etc.); with a piece-rate progressive system, prices per unit of work performed progressively increase as standards are exceeded; under the indirect piece-rate system, the wages of auxiliary workers are determined depending on the results of the work of the main workers they serve.

The indirect piece rate is calculated by dividing the daily wage rate of an auxiliary worker by the shift rate of production of the main worker he serves, and the payment is calculated as the product of the indirect piece rate by the number of units of output produced by the main worker; With the lump sum system, payment is determined by the volume of work performed in accordance with the contract.

Payment of labor to team members using KTU . The payment system can be individual or team. The most common is team payment based on a single work order, the final results of work. It is close to the chord system. The team form of payment is one of the most important factors in increasing the intensification and efficiency of production. Earnings are distributed among team members in accordance with the time worked and tariff category (in proportion to tariff hours), as a rule, using the labor participation coefficient (LFC). Various options for using the CTU are possible, in particular the distribution of all wages or just additional earnings. First of all, the basic (nominal) KTU is determined, which is often taken as a unit. The general meeting of team members establishes the actual KTU of each employee.

If there are positive aspects in the work of individual team members, the actual KTU is set to more than one (for example, for combining professions 0.2 is added, increasing the service area - 0.1, etc.), for violations in work - less than one (for example, for lateness and absenteeism will be deducted 0.15, for defects in work - 0.2). However, the sum of the basic and actual KTU must be equal.

There are other ways to determine the basic KTU, for example, by the ratio of output of team members or the ratio of wages for the previous year. In the latter case, the basic KTU is calculated using the formula

where T is the average salary according to the tariff, P is the amount of bonuses, h is the amount of additional earnings.

When establishing the actual KTU, the basic one is adjusted taking into account the quality of work of each team member.

KTU is used in the distribution of wages not only in industry, but also in other sectors of the economy - agriculture, construction, and consumer services. In agriculture, the entire salary of a team (link) for the year is divided into two parts - payment according to the tariff and payment based on the final results of labor.

Analysis of wage fund expenditure. The size of the wage fund should ensure an optimal combination of two aspects of the process of social reproduction: increasing the material well-being of workers and maximum output at minimum costs, i.e. efficiency of social production.

When distributing the wage fund among individual areas of work, the volume and degree of complexity of the work, working conditions, and the share of various forms and systems of wages are taken into account.

The wage fund is planned and accounted for separately by categories of personnel in core activities and personnel in non-core activities. The wage fund for personnel in core activities is closely related to the volume of output.

Tariff-free wage systems - forms of organizing remuneration that do not use guaranteed tariff rates and official salaries; Most types of bonuses, surcharges and allowances are excluded from them. At the heart of B.s.o.t. - shared distribution of funds earned by the team among employees in accordance with accepted ratios (coefficients) in remuneration for labor of different quality (depending on the qualifications, position, specialty of employees, etc.).

A tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The greater the volume of products sold, the more efficiently the enterprise operates. Consequently, wages are adjusted depending on the volume of production. It is used, as a rule, in small teams in which people know each other well.

The basis of the non-tariff remuneration system is the qualification level, which characterizes the actual productivity of the employee. The qualification level is established for all members of the workforce and is determined as the quotient of dividing the employee’s actual salary for the previous period by the minimum salary level established at the enterprise.

Based on qualification levels, as well as taking into account the qualification requirements for workers in various professions, all team members are distributed into certain qualification groups. Each of them has its own qualification level. For managers of leading departments, for example, the qualification level is 3.6, for specialists and workers of various qualifications it is set from 3.1 to 1.8. For unskilled workers it is equal to 1.
The system of qualification levels creates significantly greater opportunities for assessing the growth of workers' qualifications compared to the system of tariff categories. In most cases, workers reach grades V-VI by the age of 35-40 and in the future they have no prospects for increasing the grade, and the qualification level can increase throughout their working life. The issue of including a certain specialist or worker in a particular qualification group is decided taking into account the individual characteristics of the worker.

Over time, the qualification levels of individual employees may change - this is decided by the labor council. The tariff-free system changes the proportions of the wage fund: the earnings of some workers increase, while others decrease. This ensures greater fairness in the distribution of earnings. In addition to the qualification level, the amount of time worked, QC and KTU are also taken into account. The qualification coefficient reflects qualifications and is determined on the basis of data on previous work and the general qualification characteristics of the specialty. The value is fairly constant. KTU has already been mentioned. The base value is 1. It can be higher or lower than it.

Remuneration for work performed under conditions other than normal.

The minimum wage is established simultaneously throughout the entire territory of the Russian Federation by federal law and cannot be lower than the subsistence level of an able-bodied person.

The system of remuneration and labor incentives, including increased pay for work at night, weekends and non-working holidays, overtime work and in other cases, is established by the employer taking into account the opinion of the elected trade union body of the organization.

The terms of remuneration determined by the employment contract cannot be worsened in comparison with those established by the Labor Code of the Russian Federation, laws, other regulatory legal acts, collective agreements, and agreements.

The terms of remuneration determined by the collective agreement, agreements, local regulations of the organization cannot be worsened in comparison with those established by this Code, laws and other regulations.

Remuneration for workers engaged in heavy work, work with harmful, dangerous and other special working conditions is made at an increased rate.

Workers engaged in work in areas with special climatic conditions are also paid at an increased rate.

Remuneration for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions is set at an increased rate compared to the tariff rates (salaries) established for various types of work with normal working conditions, but not lower than the rates established by laws and other regulatory legal acts.

The list of heavy work, work with harmful and (or) dangerous and other special working conditions is determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations. Wages are increased on the specified grounds based on the results of workplace certification.

The specific amounts of increased wages are established by the employer, taking into account the opinion of the representative body of employees or by a collective agreement or employment contract.

Remuneration for work in areas with special climatic conditions is made in the manner and amounts not lower than those established by laws and other regulatory legal acts.

Normal conditions work is considered to be those in which workplaces, in accordance with work orders, route sheets and other documents, are fully provided with raw materials, materials, semi-finished products, operating equipment, special tools and devices. If these conditions are not met and the worker has to spend additional time on work, then it is necessary to calculate this time and pay for it.

When performing work in working conditions that deviate from normal (when performing work of various qualifications, combining professions, working outside the normal working hours, at night, on weekends and non-working holidays, etc.), the employee is paid appropriate additional payments stipulated by the collective agreement, employment contract. The amounts of additional payments cannot be lower than those established by laws and other regulatory legal acts.

When an employee with a time wage performs work of various qualifications, his work is paid for work of a higher qualification.

Overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate. Specific amounts of payment for overtime work may be determined by a collective agreement or employment contract. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.

Work outside the normal working hours, performed part-time, is paid depending on the time worked or output.

Work on weekends and non-working holidays is paid no less than double:

· for piece workers - no less than double piece rates;

· employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate;

· for employees receiving a monthly salary - in the amount of no less than a single daily or hourly rate in excess of the salary, if work on a weekend or non-working holiday was carried out within the monthly working time standard, and in an amount of no less than double the hourly or daily rate in excess of the salary, if the work was produced in excess of the monthly norm.

At the request of an employee who worked on a day off or a non-working holiday, he may be provided another day of rest. In this case, work in A non-working holiday is paid in a single amount, and a day of rest is not subject to payment.

Pay for night work. Night time is considered to be from 10 pm to 6 am. A night shift is considered to be one in which at least 50% of the working time is spent at night.

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by laws and other regulatory legal acts. (The surcharge is set at 40% of the tariff rate for each hour of work. When working at night, the established work duration is reduced by 1 hour for a normal working day)

The specific amounts of the increase are established by the employer, taking into account the opinion of the representative body of employees, a collective agreement, and an employment contract.

Failure to comply with labor standards (job duties) through the fault of the employer, payment is made for the time actually worked or work performed, but not lower than the average salary of the employee calculated for the same period of time or for work performed.

If labor standards (job duties) are not met for reasons beyond the control of the employer and employee, the employee retains

In case of failure to comply with labor standards (job duties) due to the fault of the employee, payment of the standardized part of the salary is made in accordance with the volume of work performed.

Remuneration for labor in the manufacture of products that turned out to be defective. Defects not caused by the employee are paid on an equal basis with suitable products. Complete defects caused by the employee are not subject to payment. Partial defects due to the fault of the employee are paid at reduced rates depending on the degree of suitability of the product.

Payment for downtime. The time of forced breaks in work, during which the employee is at the enterprise, but cannot be provided with work, is called downtime. Downtime caused by the employer, if the employee warned the employer in writing about the start of downtime, paid in the amount of at least two thirds of the average salary employee. Downtime due to reasons beyond the control of the employer and employee, if the employee warned the employer in writing about the start of downtime, is paid in the amount at least two-thirds of the tariff rate (salary). Downtime due to employee fault not paid.

A collective agreement or employment contract may provide for the retention of the employee’s previous salary for the period of development of a new production (product).

The employer has the right to establish various bonus systems, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems can also be established by collective agreement.

Procedure, place and terms of payment of wages. When paying wages, the employer is obliged to notify each employee in writing about the components of the wages due to him for the relevant period, the amounts and grounds for deductions made, as well as the total amount of money to be paid.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the bank account specified by the employee under the conditions determined by the collective agreement or employment contract.

The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract.

Wages are paid directly to the employee, unless a different method of payment is provided for by law or employment contract.

Wages are paid at least every half month on the day established by the organization’s internal labor regulations, collective agreement, or employment contract.

Salaries are issued within three days, counting the day the money is received from the bank. After these three days, the cashier sums up the wages issued, and against the names of those who did not receive it, in the “Receipt for receipt” column, puts a stamp and writes by hand “deposited”, writes out an expense order for the issued salary amount. and passes it to the cashier for registration in the cash book. Salary not received stored for 3 years.

If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day. Payment for vacation is made no later than three days before it starts.

Wages overpaid to an employee (including due to incorrect application of laws or other regulations) cannot be recovered from him, except in the following cases:

· counting error;

· if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards;

· if the wages were overpaid to the employee in connection with his unlawful actions established by the court.

The total amount of all deductions for each payment of wages cannot exceed 20 percent, and in cases provided for by federal laws - 50 percent of wages due to the employee.

When deducting from wages under several executive documents, the employee must, in any case, retain 50 percent of the wages. The amount of deductions from wages in cases of serving correctional labor, collecting alimony for minor children, compensation for harm caused by the employer to the health of an employee, compensation for harm to persons who suffered damage due to the death of the breadwinner, and compensation for damage caused by a crime cannot exceed 70 percent.

In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for the 12 months preceding the moment of payment. Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last three calendar months by dividing the amount of accrued wages by 3 and by 29.6 (the average monthly number of calendar days).

The average daily earnings for payment of vacations provided in working days, as well as for payment of compensation for unused vacations, are determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.

According to Article 236 of the Labor Code of the Russian Federation, if the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and other payments, the employer is obliged to pay them with interest (monetary compensation) in an amount not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time (as of December 26, 2005 it amounted to 12%) of the amounts unpaid on time for each day of delay, starting from the next day after the due date for payment up to and including the day of actual settlement. The Criminal Code of the Russian Federation establishes liability for non-payment of wages for more than two months.

In case of delay in payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. Suspension of work is not allowed: during periods of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency; in bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations, etc.

Remuneration of heads of organizations. In institutions financed from the budget, remuneration for managers is set in accordance with budget levels: in organizations of federal subordination it is regulated by the Government of the Russian Federation, in subjects of the Federation - by the relevant government bodies, in the localities - by local government bodies. Official salaries of heads of federal state unitary enterprises are established depending on the tariff rate of the 1st category worker of the main profession, determined by the industry (tariff) agreement, based on the following indicators:

Headcount of the enterprise(Human)	Multiplicity of the tariff rate of the 1st category worker of the main profession
200	To 10
From 200 to 500	Up to 12
From 1500 to 10000	Up to 14
Over 10000	Up to 16

In all cases, the official salary of the head of a state enterprise should not be less than 10 times the minimum wage established in accordance with current legislation. The procedure for determining the amount of remuneration for the named positions of management employees (by agreement of the parties) in non-state structures is legally established in part two of Article 145 of the Labor Code. At the same time, the existence of an agreement does not mean that the owner cannot establish some general principles for organizing the remuneration of executive employees in the interests of implementing a unified approach to the implementation of salary policy. General approaches to evaluating managers are also needed. This is evidenced by both foreign and domestic experience. When establishing the level and composition of executive remuneration, they usually take into account: the general state of the business, the company’s development plans, the intensity of competition in the industry; compliance of the amount of remuneration of the company's executives with the ideas of shareholders and creditors about fairness in general and in comparison with the level of wages of other company employees. Foreign firms regularly conduct a kind of “scanning” of the pay levels of their competitors, and then determine base salaries for the main categories of management personnel: usually in the range of +(-)3% of the average salaries of competitors. At each level, individual salaries, depending on labor results, can be set within 80-120% of average salaries. In addition to salaries, an important component of executive compensation is options, those. providing them with special conditions for purchasing shares (at a price below the market price). If the stock price falls, executives are compensated for the difference between the original value and the value after it falls on the stock market. The option price for executives may be set above the market value; executives can borrow against shares, obtain them at below-market interest rates, and use them to purchase additional shares or real estate. This allows managers to be protected from the consequences of financial turmoil on the securities market or at least to minimize losses from stock price fluctuations. Another element of executive remuneration is reimbursement of expenses for personal purposes. We are talking about various kinds of services, paid in full or in part (provision of transport, payment for plane tickets, car parking, vouchers to sanatoriums and boarding houses, sports activities). It is obvious that it is advisable to expand this practice of additional incentives for managers in our country. The basic principles of remuneration for managers involve reflection in their salaries of the complexity of work, the scale of management, responsibility and, most importantly, the results of the enterprise. The attitude towards the remuneration of executives that has developed in our country is rather inconsistent: in the budgetary sector of the economy, the terms of their remuneration are overly regulated, in the entrepreneurial sector they are left to their own devices. If the organization uses for remuneration tariff-free system then to establish the official salary of a manager, it is necessary to determine the actual quarterly wages of employees included in the first (lowest) qualification group. The qualification coefficient of this group is assumed to be equal to one. As a rule, this group includes workers with the first qualification category. At the same time, the time worked is determined from the timesheet. The resulting salary is then divided by the time worked. Based on the received hourly (or daily) salary, the monthly rate is determined and the official salary of the head of the organization is calculated from it (in a multiple amount). In cases where all earnings are distributed according to a non-tariff principle, the approximate share of the bonus in funds for wages should be determined and the tariff rate should be calculated depending on it. For example, if the share of bonus payments is 30%, then to calculate the rate of the 1st category, the actual salary for the first qualification group is multiplied by a factor of 0.7, if the share of bonuses is 40%, then by 0.6, etc. In Russia, an unwritten procedure has been established when the contract specifies an official salary that is not linked to either the strategic or tactical results of the enterprise. At the same time, the manager can receive very significant bonuses for the results of work that he determines for himself. Of course, this practice will be eliminated over time, but so far neither the state, nor the community of entrepreneurs, nor trade unions can significantly influence the positions of entrepreneurs and their managers. For comparison: in France, for example, the state, as the owner, concludes with the manager not just a contract, but a contract-plan, which stipulates the most important aspects of the enterprise’s activities, a system of socio-economic indicators within which it operates The accounting department of an enterprise produces not only payroll, but also deductions and deductions from it:

· personal income tax;

· according to executive documents in favor of other enterprises and persons;

· to compensate for material damage caused to the enterprise;

· for goods purchased on credit;

· on loans received;

· professional contributions;

· to repay debts on advances issued, overpaid amounts, as well as accountable amounts not processed in a timely manner;

· for payment of administrative and judicial fines;

· on written instructions for the transfer of insurance premiums under a personal insurance agreement.

16.1 The essence and significance of labor planning. Labor indicators.

16.2 Types of labor plans. Labor indicators as a component of a business plan.

16.3 Methods for planning labor indicators. Planning of labor productivity, number of personnel, payroll.

16.4 Planning the social development of work collectives.

16.5 Economic analysis and audit in the field of labor.

16.7 Labor reporting.

Terms and concepts.

Questions and tasks for individual work.

Literature for in-depth study of the topic.

Planning, analysis, and audit in the labor sphere are important management functions that involve the development and adoption of decisions to ensure the effective functioning of the workforce and the progressive development of all areas and areas related to the use of labor. Therefore, the study of labor economics involves familiarization with the main types of economic and managerial work in these areas. However, these issues are studied in more detail in the courses “Planning”, “Enterprise Economics”, “Accounting and Auditing”.

When studying the materials of the chapter, the student’s task is to clearly clarify the socio-economic essence, functions, importance of labor planning, understand labor indicators and methods of planning labor productivity, number of personnel, wage fund, as well as the social development of work collectives; find out the meaning of economic analysis and audit in the field of labor, directions, stages and methods of its implementation; understand the importance of labor reporting for regulating social and labor relations in Ukraine.

The essence and significance of labor planning. Labor indicators

The planning process is carried out by defining goals and ways to achieve them. In the broadest sense, a plan is an image of something, a model of the desired future. In a narrower sense, planning is the process of developing special documents - plans that define specific steps in achieving goals within the planning period. In general, through planning, effective rhythmic work is achieved, the negative effect of future uncertainty is eliminated, and full use of potential is ensured.

Planning unites the structural divisions of an enterprise with a common goal, provides all processes with a single direction and mutual consistency, which allows for a more complete and effective use of available resources, and a comprehensive, high-quality and timely solution to various management problems.

In modern rapidly changing conditions of a market economy, an enterprise carries out the entire complex of planned work independently, which means not only the refusal of complete regulation of all activities and the acquisition of broad rights to determine and implement the production program, ways of developing production, labor motivation, but also an awareness of the importance of continuous study of the external environment and willingness to bear responsibility for business results.

To effectively plan the work of an enterprise, it is necessary to observe a number of planning principles, among which the most important are: target direction, consistency, continuity, balance, economy, scientific nature of planning, methodological unity of plans, optimality, etc.

In market economic conditions, labor planning acquires special importance in management activities at all levels. Labor planning and analysis are interconnected and interdependent elements of human potential management, as well as a necessary component of the essence of labor organization both at an individual enterprise and across society as a whole.

Labor planning as the establishment of appropriate and desired proportions of labor, its productivity, number of personnel, wage fund for the implementation of the production program, etc. is part of the overall system of labor organization, which ensures its effective functioning.

In the organization of work, planning and analysis of work are considered in interaction with its other elements, in particular the following: selection, training and advanced training of workers; creating safe and healthy working conditions; division of labor; establishing reasonable labor standards; labor cooperation; workplace maintenance; development of rational techniques and methods of work; organization of payment and material incentives for labor; education of work discipline.

The most important tasks of labor planning are to ensure full employment and high labor productivity, create favorable conditions for the work of personnel and increase the level of wages, achieve a high quality of working life for employees.

The labor and wage plan is an important section of the strategic plan and the entire set of planning documents of the enterprise; it consists of a plan to improve productivity; wage fund plan; labor organization plan; plan for the number of employees, etc.

In this context, the main tasks of analyzing labor indicators are to identify opportunities to save labor, reduce the number of workers through more rational use of equipment working time, reduce the labor intensity of the production program and improve product quality.

In modern conditions, planning of labor indicators takes on a new, special meaning. The priority and primary task becomes the implementation of the production program for the production of competitive products due to the use of the best means, with the least expenditure of living and material labor, which helps to increase the importance of labor indicators and their influence on the production process.

The main labor planning indicators traditionally include the following: labor productivity, number of employees, wage fund and average wage. However, along with them, in market conditions, a number of new labor indicators appear, the priorities and place of these indicators in labor planning change. Therefore, a system of labor indicators adequate to modern economic conditions should be created in Ukraine, which would take into account the experience of foreign countries in this area and the peculiarities of the domestic economic situation. This system should be the same for all business entities and regularly published in official sources.

At enterprises, it is advisable to use a comprehensive system of labor indicators for planning and analysis, which contains the following groups of indicators:

· General economic indicators (production volume or cost of manufactured products, the size of fixed assets, the share of fixed assets for non-production purposes, etc.);

· Work efficiency (output in physical, value and labor terms, labor intensity, shift ratio, profit, total working time costs, share of consumption funds in profit, etc.);

· Personnel indicators (number of personnel, share of certain categories of personnel, staff turnover, level of education, average age of employees, average level of employees, average level of work performed, frequency of advanced training, etc.);

· Remuneration (the total value of the wage fund, the share of wages in the costs of production, the average wage of workers, qualification differentiation of wages, wage dynamics for several periods, etc.);

· Expenses on social payments (expenses on social payments provided for by law, expenses on additional social payments and benefits, the share of expenses on social payments in production costs, expenses on maintaining social infrastructure, expenses on profit sharing, average size of dividends, etc. .d.);

· General personnel costs (expenses for wages, personnel development, social benefits, personnel costs per unit of production, the share of personnel costs in total production costs, dynamics of personnel costs)

· Working conditions (number and share of workers working in difficult and hazardous working conditions, level of injuries, illness, costs of paying benefits and compensation for unfavorable working conditions, dynamics of these indicators, etc.).

The formation of labor indicators is influenced by technical, economic and other factors of production, in particular the technical and organizational level of production, social conditions, natural conditions and the level of environmental management, foreign economic relations and the level of their effectiveness. Technical and economic factors of production include scientific and technical progress and the technical level of production and products, their competitiveness, the structure of the economic system and the level of organization of production and labor, the level of management.

The development of a system of planned labor indicators is carried out on the basis of a production program, a plan for increasing production efficiency, norms and standards for labor costs and wages.

Labor productivity indicators occupy a central place in the system of labor indicators, since its growth is the main factor in the growth of efficiency and development of all production. It is directly related to other labor indicators, in particular to a reduction in the labor intensity of products, rational use of working time, worker qualifications, labor organization and labor incentive system, etc. (see Chapter 14). In turn, the labor intensity of a unit of production is the basis for the formation of the number of employees, the composition of personnel and is directly related to the formation of the wage fund and the implementation of its standardization.

The entire system of labor indicators is interconnected with other indicators of operational and strategic plans, since it is a component of technical, economic and financial planning.

For an enterprise, labor analysis and assessment of the effectiveness of its use are of great importance.

To analyze labor indicators, it is also necessary to study personnel movement indicators. The movement of labor is a process of updating, releasing and moving the accounting number.

When analyzing the use of working time, three funds of time are determined in man-days: Calendar – the total sum of man-days of attendance and absence from work due to holidays and weekends for the reporting period. The time sheet differs from the calendar sheet by the total amount of absences on holidays and weekends. Effective - differs from the time fund for man-days of tariff holidays.

Planning helps answer four important questions.

1. What does the company (enterprise) want to be?

2. Where is it currently located, what are the results and conditions of its activities?

3. Where is she going to go?

4. How, with the help of what resources can its main goals be achieved?

One of the “fathers” of modern management, A. Fayol, noted: “To manage is to foresee,” and “to foresee is almost to act.”

Planning of labor indicators– this is the ability to anticipate changes in the organization’s labor indicators in order to achieve its goals and improve performance. Such prediction is possible only on the basis of an objective analysis of labor indicators and timely consideration of trends in their changes.

In planning labor indicators at an enterprise, general planning methods are widely used, as well as those that are typical for developing plans for a certain group of labor indicators, in particular, labor productivity, number of employees and wages.

Let's consider the methodological foundations of labor productivity planning. Labor productivity is the main indicator of production efficiency and the entire system of labor indicators; all the main indicators of the enterprise’s performance depend on its level and dynamics: volume of production, number of employees, wage fund, reduction in production costs, profit margin, profitability, etc.

To plan labor productivity at an enterprise, cost and natural production indicators can be used. When planning labor productivity, the level, rate and factors of its growth are determined.

The most common method of planning an indicator for increasing labor productivity is planning it according to growth factors, which include: structural changes in production, improving management and organization of production and labor, increasing the technical level of production, changes in the volume of production, industry factors, etc. (See Chapter 14) . By determining the quantitative influence of individual factors on increasing labor productivity, we come from the relative savings in the number of workers due to the influence of one or another factor or their combination.

This method of planning labor productivity growth also has certain disadvantages, since it often overestimates the planned number of workers and negatively affects the increase in labor productivity. Therefore, it is advisable to expand the practice of planning to increase labor productivity based on calculating the effectiveness of organizational and technical measures aimed at reducing labor intensity and improving the use of working time.

Developing a labor productivity plan presupposes the availability of a plan of organizational and technical measures, reporting and planned balances of working time for one worker, data on lost working time for the reporting period or timesheet data.

The main stages of labor productivity planning: analysis of the level and dynamics of labor productivity in the previous period; identifying reserves for increasing output in the next period; determining the expected level of labor productivity in the current period; development of an action plan for the use of identified reserves; calculation of the effectiveness of each activity aimed at increasing labor productivity and determining the possible level of labor productivity in the planning period1.

Planning the number of workers of all categories is important for the rational use of labor resources, increasing labor productivity and production efficiency. The most important task of planning the number of employees is to determine the reasonable need for personnel to ensure a rhythmic production process and fulfill production tasks.

The basic principles of planning the number of employees include: compliance of the number and qualifications of employees with the volume of planned work and its complexity, conditionality of the personnel structure by objective factors of production, maximum efficiency in the use of working time, creation of conditions for advanced training and expansion of the production profile of employees.

The need for personnel, its number at various enterprises or firms is determined by the amount of demand for products, work or services. The workforce planning process involves three stages: assessing the current workforce, assessing future needs, and developing a program to meet the needs for appropriate workers.

Personnel planning involves calculating it on the basis of full labor intensity, that is, calculating the number of workers of all categories and various specialties capable of completing the entire volume of work in the production program. Next, the required number of workers, specialists, employees and managers is determined by type of labor intensity and standards of service and management.

Planning the number of employees is based on such indicators as the number of personnel on the payroll, the average number of industrial production personnel and their categories, the structure of employees, the need for personnel, the balance of working time of one average employee.

Payroll planning covers planning of the payroll and average wages.

The planned wage fund is the entire amount of funds allocated to pay employees in the planning period. The planned wage fund must be rationalized as much as possible, which means that, first of all, the quantitative and qualitative composition of the personnel must be sufficiently justified. It must take into account both the planned production volume and the requirements for product quality, its material consumption, energy intensity and labor intensity, as well as the need for personnel development, maintaining the entire infrastructure of the enterprise in working condition and solving other current and future problems.

The planned wage fund should take into account, as much as possible and at the same time quite realistically, the need to reduce losses of working time and increase the validity of labor cost standards, indicators and conditions for bonuses and other forms of material incentives for workers. However, the rationalization of the wage fund should not entail a reduction in wages and the guarantee of payments for work performed, or a drop in real wages. Although the wage fund should be rational, the wage fund must first of all be sufficient for the normal functioning of the enterprise and to maintain high work motivation of employees.

Payroll planning methods, depending on the stages of planning, can be divided into consolidated and detailed. Integrated methods are used at the stages of preliminary planning for the future and are based on taking into account the dynamics of the number of employees and average wages. The second method of integrated planning is planning based on quantitatively identified standard values.

Methods of detailed planning of the wage fund are used to calculate the wage fund for the next planned year with a quarterly breakdown and indicating specific measures to reduce wage costs per unit of production.

The average salary of one employee is determined by dividing the planned wage fund by the number of personnel in the corresponding period. When determining the average wage, it is necessary to proceed from the principle that an increase in labor productivity should contribute, on the one hand, to an increase in the enterprise's accumulation fund, and, on the other hand, to an increase in the material well-being of workers.

The system of production efficiency indicators is part of the organization's management mechanism and is aimed at ensuring a reduction in production costs, saving costs and resources per unit of output. These goals are also served by a system of labor indicators - indicators characterizing the state and level of use of the organization's labor potential, the factors that determine it, as well as the degree of its influence on the final results of the organization's activities.

A comprehensive system of labor indicators can be structurally represented by five functional and one integral subsystems (Table 5.11).

The first subsystem is labor. It contains indicators characterizing the formation and use of the workforce: indicators of the number of personnel, its composition and structure, level of qualifications, dynamics of changes in the functional and qualification structure and shifts in the use of labor. This group also includes indicators characterizing the conditions for the use of labor: employment in hard, hazardous work, lack of prestige, monotony of work, injuries, occupational diseases, staff turnover.

The second subsystem is working time. It includes extensive and intensive indicators of the use of working time. Extensive indicators include; intra-shift and full-day losses of working time, as well as losses of working time due to defects and deviations from normal working conditions. Intensive indicators should include the compaction of the working day (the saturation of each unit of working time with labor) and the reduction of time spent on rest (based on the factors of people’s fatigue due to unfavorable working conditions).

The third subsystem is the quality of work. It is characterized by indicators of the level (percentage) of delivery of products from the first presentation, the number of product returns due to defects made during its manufacture; reducing losses from defects against the permissible level and yield of a suitable product; reducing the number of justified complaints, yield of higher grades, scoring, etc.

The fourth subsystem is labor productivity. It is represented by performance impact indicators

A comprehensive system of labor indicators for the organization of human factors, equipment and technology, organization of the production process and production structure. The impact of the human factor is taken into account through changes in the level of general and special education, qualifications and production experience. Equipment and technology - factors that have a major impact on the productive power of labor, are taken into account through the mechanization of labor (partial, complex, complete), progressive technology, modernization and new design, changes in objects of labor and natural conditions. The influence of organizational factors is taken into account based on the results of labor rationalization and the production management system, and the structure of production is carried out based on the volume of cooperation and shifts in the production process (nomenclature, assortment).

The fifth subsystem is labor costs. This subsystem presents indicators: the structure of total labor costs; labor costs, payments and social benefits; structure of spending of funds in the main areas of labor costs; main directions of use of the wage fund and social payments by categories of personnel; dynamics in spending funds on wages and social payments; wages in comparison with achieved production efficiency indicators.

Integral subsystem - socio-economic efficiency of labor. It is represented by indicators of total income or general profit, volume of production or sales of products, labor productivity, labor intensity or wage intensity per unit of production, the share of personnel costs in total production costs, absolute income per person by personnel category.

Labor indicators are determined by a number of factors related to the territorial location of the organization, its industry, size of production, age since commissioning, etc. (Fig. 5.8). Therefore, it is necessary to take a differentiated approach to studying the state of labor indicators of each organization, determine their level for a given period, and also plan their changes in the future.

The presented complex system of labor indicators is the object of analysis and planning.

Analysis of labor indicators in an organization consists of:

Analysis of the efficiency of using the organization’s personnel;

Analysis of the efficiency of using working time;

Analysis of productivity and labor quality;

Analysis of the efficiency of using funds for wages and social payments.

When solving specific analysis problems:

The reasons for the discrepancy between basic, planned and actual data are established;

Reserves for improving labor performance are identified, and their impact on production volumes, production costs, and profits is determined;

Materials are accumulated for making management decisions.

Rice. 5.6. Factors influencing labor performance

Analysis of labor indicators has various types, presented in Fig. 5.9.

Organization of analysis of labor indicators consists of the following stages:

Drawing up an analytical work plan:

Approval of the topic and objectives of the analysis of labor indicators;

Program development, selection of performers, distribution of work between performers;

Determination of the information base and sources of its acquisition;

Development of layouts of analytical tables and guidelines for filling them out;

Development of methods for graphical presentation of analysis results (tables, graphs, diagrams).

Preparation of materials for analysis:

Collection of information to be analyzed;

Rice. 5.9. Types of analysis of labor indicators

Analytical processing of collected information: grouping, decomposition, generalization, determination of average and relative values;

Analysis of theoretical patterns inherent in the indicator or process being studied;

Empirical data on the structure and characteristics of an indicator or process;

Determination of methods and techniques of analysis;

Development of an algorithm for solving the problem;

Statement of the ultimate goal, i.e. performance criteria by which the analysis results will be compared.

Analysis of the task using traditional techniques or methods of economic and mathematical modeling.

Preliminary assessment of the analysis results:

Analysis of the reasons for changes or deviations in labor indicators;

Determining the influence of factors on changes in indicators;

Assessment of damage caused by negative factors.

Final grade:

Summarizing the results of the analysis;

Summary calculation of reserves;

Conclusions based on the results of the analysis;

Proposals for the use of analysis results, development of a plan of organizational, technical and socio-economic measures.

To increase the efficiency of analytical work, it is necessary to comply with the requirements of systematicity, complexity, regularity, simultaneous verification of all indicators, reliability of the information base, and economic feasibility.

The information base for the analysis of labor indicators is primarily the current legislative and regulatory acts regulating the work of enterprises. An important component of the information base is planning and regulatory documentation, and the main information sources for analysis are accounting and statistical reporting, audit reports, certificates of surveys and inspections, explanatory notes, minutes of production meetings, data from questionnaires, statements and complaints from employees.

Planning of labor indicators is an important part of intra-organizational management. Market relations not only do not deny the need to plan labor indicators as an element of overall strategic production management within enterprises, but also increase its importance. This is explained by the presence of competition, forcing entrepreneurs to anticipate the expected result taking into account market conditions. As economic management becomes more and more complex, planning of labor indicators is carried out comprehensively, including economic, technological and social indicators. To implement this approach, tools are used to forecast and develop a general concept of labor and social policy at the enterprise in order to achieve the set goals and obtain the highest results. Planning of labor indicators is the basis for ensuring the social responsibility of the enterprise administration to personnel and society. Finally, the social effectiveness of the enterprise’s personnel and social policies depends on the quality of planning of labor indicators. Planning of labor indicators is necessary to justify the need for human resources, which are needed for the effective use of all production capacities, all levels of production, as well as for coordinating activities between various departments within the enterprise and interaction with other enterprises. Labor indicators are interconnected with other indicators of current or long-term (strategic) plans, since they are part of technical and economic planning.

In market conditions, an enterprise independently decides what and how to plan, what plans to develop. However, regardless of the type and content of the plan (whether it is a plan for setting a problem by revising goals, their significance and deadlines for achievement, or a plan that forms a long-term strategy, or a medium-term plan, or a rolling short-term plan), it includes a section of labor indicators.

The purpose of developing and implementing in-production plans is to ensure the maximum possible profit from the results of the enterprise's activities. The same goal is pursued by planning labor indicators.

The main tasks of in-production labor planning:

Development of plans to increase productivity and quality of work;

Determining the need for personnel by specialty, profession and skill level;

Calculation of personnel costs, including funds for consumption, wages by category of employees.

The basis for planning labor indicators is planning the growth of labor productivity - an important tool for reducing labor costs. Issues of labor productivity planning are discussed in detail in paragraph 5.6 of this textbook.

Another area of labor performance planning is personnel planning, designed to answer the questions: how many personnel and what qualifications are required, when, in what period of time, where, in what area of production?

When planning the number of employees at an enterprise, they are guided by the following principles:

Correspondence of the number and qualifications of workers to the volume of planned work and its complexity;

The dependence of the structure of the enterprise personnel on objective factors of production;

Maximum efficiency of working time use;

Creating conditions for improving skills and expanding the production profile of workers.

When planning the number of personnel, the following indicators are used: payroll number of personnel; average number of industrial production personnel (IPP) and its categories; staffing needs; balance of time of one average employee (worker).

The number of personnel is planned by groups (PPP and non-PPP) and categories - workers, employees. The number of employees is calculated taking into account structural divisions, professions and skill levels for the enterprise as a whole.

The classic version of headcount planning involves calculating it based on labor intensity, i.e. calculating the number of the required set of workers in various specialties capable of performing the entire volume of work associated with the production of the planned product, with the subsequent determination of the required number of specialists, employees and managers by type of labor intensity and standards of service and controllability.

The number of main workers is determined based on the planned or actual labor intensity or can be established by dividing the planned volume of production in physical terms by the planned rate of production of these products per worker.

The number of auxiliary workers is established according to service standards, number standards and workplaces.

Planning of the number of managers, specialists and employees is carried out on the basis of the goals, strategy, forecast of the enterprise, its structure and management scheme, the list of functional and job responsibilities of individual employees or groups of similar positions, industry standards or standards developed by the enterprise itself. Direct calculation is carried out according to workplaces or service standards (foremen, standard adjusters, etc.), or according to the volume of work performed (designers, technologists, etc.). For planning, standards for the number of management personnel calculated per 100 workers can also be used.

The number of non-industrial personnel is planned based on service standards, labor intensity, planned volume of work and staffing standards.

The additional need for working personnel is calculated in the same way as the need for basic personnel.

Calculating the additional need for managerial personnel includes three main elements:

Scientifically based determination of the increase in positions filled by specialists in connection with the expansion of production or an increase in the volume of work;

Partial replacement of practitioners holding positions of specialists with higher and secondary specialized education;

Compensation for the natural attrition of employees holding specialist and managerial positions.

When planning the number of workers, attendance and payroll are taken into account, and other categories of workers are planned only according to payroll. Since planning the number of workers at an enterprise is associated with the use of working time during the year, measured in man-hours and man-days, for planning purposes a distinction is made between the average payroll and the average turnout number. The number of workers planned by attendance is calculated as the quotient of dividing the sum of attendance for each day by the number of working days in the month; In this case, an adjustment is made for the percentage of absenteeism.

When planning personnel costs, especially for the long term, in addition to direct costs, one should take into account the costs associated with the development of a personnel incentive system, which is the basis for the formation of positive motivation to work.

When planning total personnel costs, it is necessary, in addition to internal ones, to take into account external factors that influence the amount of personnel costs, for example, decisions of government bodies (President of the Russian Federation, State Duma of the Russian Federation, Government of the Russian Federation, local administrations).

When planning personnel costs, the following are taken into account:

Socio-political and macroeconomic trends (expected inflation rate);

Forecasted development of legislation and tariff agreements;

Changes in tariff agreements, entailing an increase in enterprise costs (increasing the duration of vacations, reducing working hours);

Periodic review of pensions paid by firms;

Changes in tax regulations;

Changes in social insurance contributions;

Negotiated or expected increases in tariff rates.

Planning of the consumption fund is carried out in the following areas:

Payroll fund (funds accrued for wages to all employees);

Payments on dividends, interest (on shares and contributions to the property of the enterprise, accrued for payment);

Funds of labor and social benefits provided by the enterprise, including financial assistance.

Planning of expenses for remuneration of employees of an enterprise is carried out based on an understanding of the mechanism for generating funds for remuneration of employees at the enterprise. Revenue or gross income, gross profit, net profit of the enterprise, and employee income are determined.

Gross income (revenue) depends on the volume of products sold and their price. Gross profit is obtained only if the gross income (revenue) from sales is higher than production costs. Gross income (revenue) from sales can be divided into two parts:

The cost of material costs for the production of sold products, including the cost of depreciation (this amount shows the amount of costs of past or materialized labor);

Cost of pure or newly created products.

The value of net production, in turn, consists of wages; deductions from it for social insurance, pension fund, etc.; net profit; deductions from gross profit in the form of taxes, fees, payments.

Part of the net profit can be directed to accumulation funds to finance the expansion and development of production.

The amount of funds intended for consumption is determined by subtracting from the value of net production the amount of deductions from wages, the amount of income taxes along with other payments from it, and the amount of funds allocated for accumulation.

Planning of labor costs, carried out using direct accounting according to standards of labor intensity (number of employees) and wages, is most common in the practice of economic calculations. This approach allows you to plan the main payroll and incentive fund both for the enterprise as a whole and for its structural divisions.

The data for planning the main wage fund (its permanent part) are:

Number of piece workers and time workers;

Number of employees (managers, specialists);

Average hourly tariff rates of workers and salaries of employees;

Effective planned working time fund for one average worker;

Planned percentage of compliance with standards;

Amount of basic and additional leaves for workers;

Amount of additional payments and allowances.