Modern forms and systems of remuneration. Thesis: Forms and systems of remuneration Modern forms and methods of organization of remuneration

Most modern wage systems consist of two parts: basic (unchanged) and additional (variable, depending on various factors), providing incentives for employees.

Within the framework of the system of controlled daily production, the hourly wage rate is reviewed once a quarter or half a year, changing depending on the fulfillment of the norms, the degree of use of working time, compliance with labor discipline, and the combination of professions. Each of these factors is assessed separately and then integrated into an overall assessment that affects the tariff rate.

The basis of the payment system, depending on the level of qualification, is the number of conditional "qualification units" recruited, which can be up to 90. When an employee masters a new specialty, the number of units increases. According to experts, the average worker can master 5 “qualification units”, spending 7.5 months for each.

The main principle of the knowledge fee system is to reward the acquisition of additional skills and knowledge, and not a contribution to the achievement of the organization's goals. In this case, highly skilled workers can earn more than their supervisors. With this system of payment, it is difficult to determine what kind of knowledge should be encouraged.

The fee for competence is applied to managers and specialists, when, along with knowledge, the level of competence is one of the most important factors in the competition. But such a system does not take into account the results of work, therefore, it must be supplemented by others in which payment for knowledge or competence determines the base salary. Taking into account the qualifications, firms pay according to the category of non-work, and the worker and the increase in wages are made dependent not so much on output as on qualifications. Having mastered a new specialty or improved qualifications, the employee receives an increase in wages.

In accordance with the Halsey system, earnings consist of two parts: the first is determined by a fixed hourly rate (based on past working conditions, which is the main drawback of this system) and the actual hours worked; the second is piecework earnings or a bonus for the fact that the actual labor costs turned out to be less than the standard ones. The amount of earnings is determined by the tariff rate, the time saved and a coefficient showing what proportion of the saved time is paid (from 0.3 to 0.7, but most often 0.5). As a result, labor costs are reduced.

In Bedeau's system, each minute of working time is called a "point". In addition to the basic salary, the employee receives remuneration, which is calculated as the product of 0.75 of the number of points filled in by the employee per hour and 1/60 of the hourly wage.

In the Rowan system, a certain norm of time is set for the performance of work, but if the worker does not fulfill the norm, a time rate is guaranteed. The reward is a fraction of the time rate equal to the fraction of time saved. Its size depends on the level of increase in labor productivity, determined by the difference between the actual and standard time, referred to the standard time. Thus, this is hourly pay for the time actually worked, plus a percentage of it.

Barth's system with vibrating distribution does not guarantee the preservation of tariff earnings in case of non-fulfillment of the norm. The amount of wages is determined by the product of the tariff rate by the square root of the product of square and actual time.

In the Scanlon system, the main indicator of bonuses is the reduction in the wage intensity of products due to wage savings compared to the standard value (the corresponding coefficients are most often calculated for 3, 6 or 12 months of the past year). If wage costs are below the standard value, a bonus fund is formed in the amount of 75% of the savings, of which 20% is sent to the reserve for payments during difficult periods. If there are none, then the reserve is distributed at the end of the year Travin V.V., Dyatlov V.A. Enterprise personnel management. - M.: Delo, 2010. - 487 p.

With direct piecework wages with a guaranteed hourly rate, payment at the rate for hours worked is applied when labor productivity does not reach the established level. When it is exceeded, wages rise in accordance with the increase in labor productivity. In a number of cases, a progressive dependence of wages on labor productivity is introduced in the form of a system of "high standard hour" or "high piece rate", and the worker's labor is paid in proportion to the quantity of manufactured products or the coefficient of compliance with the norms at an increased tariff rate (the excess coefficient is 1.25- 1.33).

The piecework regressive wage system assumes that wages increase more slowly than labor productivity increases. Such payment is used for jobs with a high proportion of manual labor, when it is difficult or impossible to calculate the norms. This system is based on experience from previous years and is therefore not accurate. It guarantees time-based payment at the tariff rate if the output has not reached the agreed minimum.

In accordance with the Taylor system with a differentiated piece rate, if the norms are not met, the rate is 0.8, if they are fulfilled and overfulfilled - 1.1-1.3.

In accordance with the Merrick system, if the task is completed up to 60%, the employee is threatened with dismissal, if the task is completed in the amount of 61-83%, he receives a rate, in the amount of 81-100% - 1.1 rates, more than 100% - 1.2 rates.

The Gantt system involves a combination of variable and piecework payments applied depending on the achieved level of labor productivity. When the task is less than 100%, time-based payment at low rates is applied;

Empirical wage systems (Emerson, Bigelow, Knappel, etc.) differ in the rate adjustment coefficients with an increase in the level of compliance with the norms. When the latter changes from 67 to 100%, payment is made at tariff rates that rise to 20-25%. The coefficients are determined empirically, but usually increase by 1-1.25% for each percentage increase in efficiency. Calculations in such systems are usually carried out on the basis of the deviation of average weekly or average monthly indicators. For example, under the Emerson system, standards are set for this and the actual time to complete the task is recorded.

Ownership can be secured by selling stock options to employees at fixed prices. Shares are free, so transferring them to employees is beneficial to the company and at the same time ties employees to it. The transfer of joint-stock property to workers and employees as a whole contributes to an increase in the quality of work, satisfaction with it, and an increase in labor productivity by about 1.5%.

Profit sharing has been used since the end of the 19th century. and consists in the distribution of its additional value; at the same time, up to 75% of it can go to the staff. Such payments are usually made on a monthly basis so that people can visually see the concrete results of their efforts. Profits can be paid both as part of the general salary and as an addition to the bonus. The system of profit sharing is limited by the fact that not all factors of its increase depend on the worker; it is difficult for employees of large organizations to evaluate their own contribution to the overall results, and in addition, there is a risk of losing income. So participation in profits can turn into "participation in losses" Erokhin R.I., Samrailova E.K. Analysis and modeling of labor indicators at the enterprise / Ed. A.I. Rofe. - M.: "MIK", 2010..

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primarily for developing country members of the WTO. In the event that Russia violates its obligations, such countries, in order to compensate for possible damage caused by such a violation, can apply to the WTO dispute settlement body, the mechanism of which, after joining the WTO, extends to Russia.

Bibliography

1. Bautin V.M., Ovsyannikov S.V., Shatalov M.A. State support of investment activities in the agro-industrial complex of the Voronezh region// Proceedings of the Orenburg State Agrarian University. 2008. Vol. 2. No. 18-1. pp. 136-137.

2. Radzievskaya T.V. Global regulation of the world economy: Russia and the WTO // Modern economy: problems and solutions. 2014. No. 2 (50). pp. 122-129.

Voronkova K. I., Filatov Yu. Yu.

MODERN PAYMENT SYSTEMS,

APPLICABLE IN DOMESTIC AND FOREIGN

PRACTICE

Voronezh State University, Voronezh State Technical University

Key words: wages, grading, tariff system.

Abstract: the article deals with modern wage systems in accordance with domestic and foreign practice.

Keywords: pay, grading, tariff system.

Abstract: This paper examines the current system of remuneration in accordance with the domestic and foreign practices.

In a modern society characterized by a high level of competition in all areas, one of the key resources is a person who has a certain set of competencies necessary for a company to establish and maintain a leading position in the market. In the struggle for the best personnel, companies need to offer not only decent working conditions, but also decent wages. The desire of modern companies to develop the most effective approaches to the organization of remuneration, reflecting the specifics of the enterprise, has led to the emergence of a variety of remuneration systems.

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Today, in Russia and in the world, the organization of wages based on the introduction of a grading system has become widespread. Grading (from English Grading) - classification, sorting, ordering. Chemekov Valery defines grading as a grouping of positions on certain grounds (definition of "weight", classification, etc.) in order to standardize remuneration in an organization. Each grade corresponds to a certain amount of salary, or "salary fork", which may be reviewed from time to time, but the grading system itself remains unchanged.

Modern methods of grading in large companies are most often based on one of two approaches: assessment of positions and assessment of the competencies of specific people occupying certain positions. Depending on the approach, there are two types of grading: formal and personal.

Formal - comes from the value of the position for the organization. This approach is appropriate for companies with fixed and, preferably, clearly defined job functions, where different employees can occupy similar positions and perform similar functions. The formal approach, for example, was used by the industrial company RUSAL. Personal - the value for the company of the work performed, the value of the employee himself, with his unique set of competencies, that is, knowledge and experience, is taken into account. This approach is typical for companies where the functions and tasks performed by employees depend to a greater extent not on the position, but on the qualifications and abilities of the employee himself. For example, this approach was used when developing a grading system in the Russian company Information Business Systems.

Just like the grading system, the tariff-free system allows you to take into account factors that the tariff system does not take into account. With a tariff-free wage system, an employee's earnings depend on the final results of the enterprise as a whole, its structural unit in which he works, and on the amount of funds allocated by the employer for wages. The individual salary of each employee is his share in the wage fund earned by the whole team.

The share of an employee in the payroll is determined by the following factors: the amount of time worked, the coefficient of the qualification level, the coefficient of labor participation, the number of employees in the team. The individual salary is calculated as follows:

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FOTKhKKU! *KiyiTi" Ep=1KKlxKB'ixri

where FOTk is the payroll fund of the collective to be distributed, KKYi is the coefficient of the qualification level of this employee, KTyi is the labor participation coefficient of this employee in the current performance results, Ti is the amount of working time worked by this employee, N is the number of employees in the team.

The wage fund is determined monthly based on the results of the work of the entire workforce. The size of the coefficients is calculated in accordance with the methodology of the organization, established at the general meeting of employees and approved in the Regulations on wages or in the order of the head of the organization.

Sometimes, as a kind of tariff-free wage system, a system of "floating" salaries and wages on a commission basis are distinguished. Gorelov, for example, generally considers them separately from the tariff system. E.B. Elgina in her work indicates that they belong to mixed wage systems, as they include signs of tariff and non-tariff wage systems.

The system of floating salaries is based on the fact that, subject to the fulfillment of the task for the production of products, depending on the results of the work of employees, there is a periodic

adjustment of the tariff rate (salary). At the same time, an increase or decrease in wages depends on the amount of money that can be used to pay wages. The salary of an employee is calculated based on the tariff rate (salary) and the coefficient of increase (decrease) in wages determined by the enterprise.

Remuneration on a commission basis involves establishing the dependence of the amount of wages on the proceeds received as a result of the activities of a particular employee. Commissions can be determined in various ways: by setting

a fixed amount of money for each unit sold, a fixed percentage of the contract margin, a fixed percentage of the base salary when the implementation plan is met, and a fixed percentage of payments received by the company from contractors as a result of work performed by a particular contractor.

If companies place special emphasis on the knowledge and skills of employees, then in this case they use SBP-systems (skill-

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based pay systems). Here workers are paid according to the extent, depth, and types of labor skills they are able to use, rather than according to the work they have done. This type of system is also known as wages for skill, for knowledge, for multi-professionalism, etc. . The introduction of this system guarantees the acquisition of the necessary skills and knowledge, the acquisition of which leads to an increase in the quality of labor resources. In order to encourage employees to improve their performance, this system is combined with pay systems for work performed.

The next system is a universal system of key performance indicators - KPI (Key Performance Indicators), which allow assessing the effectiveness of management as a whole. KPI is built on the basis of the strategic goals of the organization, i.e. management by goals - MVO (Management by Objectves) on the principle of decomposition of goals and building a matrix of goals. The general strategic goals of the organization are divided into groups, within which tasks are defined, depending on them, each employee of the corresponding position is formed a work plan.

When building a KPI-based payment system, special attention is paid to rewards associated with results, which are evaluated based on the volume of tasks performed. It is recommended to combine all the tasks solved by each employee into 3-5 tasks. This makes it possible to bring the accuracy of the description of the employee's behavior up to 8090%. The manager who sets the tasks evaluates the degree of their achievement according to the established criteria. The resulting assessment is integrated with the assessment of the unit's performance, which in turn correlates with the assessment of the company's performance. These data provide information about the behavior of the subject of management at each level, and the task of management is to distribute a certain allocated amount in accordance with the results achieved. When using the KPI payment system, penalties may be applied by reducing the variable part of earnings. The effectiveness of the distribution of material incentives is assessed through the improvement in the performance of employees in the subsequent period.

The desire of the management of organizations to link the wages of employees with the final results of the activities of the entire enterprise has led to the formation of wage systems based on profit sharing and cost reduction. These

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wage systems act as complementary and are used in combination with other systems.

The specifics of wage systems that involve profit sharing is that part of the employee's labor income is converted into entrepreneurial income. The employee, along with the owner, shares the risk of a short-term decrease in income in order to increase profits in the long term. That is, in those periods when the company achieves significant financial success, employees receive more income, respectively, when the company suffers financial failures, the employee does not receive any payments from profits. The percentage of profit to be distributed among employees can vary from 5 to 50% of the total amount of profit. The distribution of profits can be carried out equally to all employees, or on the basis of their permanent salary, quality of work, seniority. There are various forms of profit sharing, including the payment of bonuses and the provision of stock options to employees (Employees Share Options Plans).

Cost-cutting wage systems involve the worker sharing the cost savings generated by group efforts. Today there are many varieties of this system, this article will consider one of the most famous - the Scanlon system. Within the framework of this system, an agreement is concluded between the administration and workers, which establishes a certain percentage of direct labor costs in the total cost of finished products. If the actual labor costs for any period are less than the specified, the saved amount forms a bonus fund. Of it, a certain percentage is deducted to the reserve fund, from which

additional costs of the company, when, with a decrease in output, the share of labor costs in the cost of finished products exceeds the established one. The remaining funds are distributed among employees: 25% - administration, 75% - workers.

The systems presented above can be used in various combinations depending on the objectives, nature of the activity, the size of the company, the methods of production used. At the same time, the effectiveness of the enterprise's activity, its ability to quickly respond to changing market conditions and the requirements of the fight against competitors largely depend on the degree of validity of the selected systems.

Bibliography

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1. Akhmedov A.E. The main directions of improving the stimulation of labor in countries with a market economy / / FES: Finance. Economy. Strategy. 2007. No. 5. S. 33a-36.

2. Vyrkovsky A. Grades for the upgrade / A. Vyrkovsky // Secret of the firm. - 2005. - No. 2 (89).

3. Gorelov N.A. Employee compensation. Compensatory management: a textbook for students studying in the specialty "Labor Economics" / N.A. Gorelov. - St. Petersburg: LIK, 2007. -816 p.

4. Dashkova E.S. Modern systems of personnel remuneration: monograph / E.S. Dashkov; [Voronezh. state un-t; scientific ed. A.A. Fedchenko]. - Voronezh: CPI VGU, 2010. - 112 p.

5. Ekaterina Prokhorova. To each according to his ability: how the grading system helps IBS in its work with personnel / Ekaterina Prokhorova. - 2007. - (http://www.ibs.ru/content/rus/480/4806-article.asp?archive=1)

6. Stoyanovskaya Irina. Building a system of material

labor motivation: current trends / Irina Stoyanovskaya // Coaching for business. - 2011. - (http://coaching2b.ru/stati?

mode=view&post_id=1838601)

7. Fedchenko A. A. Flexible wage systems: efficiency and productivity / A. A. Fedchenko // Rationing and wages in industry. - 2009. - No. 12. - from. 14 - 18.

8. Chemekov V.P. Grading: technology for building a personnel management system / Chemekov V.P. - M.: Vershina, 2007. - 208p.

Davydova E.Yu.

SOME FEATURES OF THE PROCESS FOR FORMATION OF THE INFORMATION FLOW MANAGEMENT SYSTEM

Voronezh Institute of Economics and Law

Key words: information flows, control system, modernization.

Abstract: the article discusses the methodology for designing an enterprise information flow management system.

Keywords: information flow control system modernization.

Abstract: The article discusses the technique of designing information management system of the enterprise.

The organization of remuneration is understood as a set of measures aimed at remuneration for work, depending on its quantity and quality. When organizing labor, the following measures should be taken into account related to the regulation of labor, tariff regulation of wages, the development of forms and systems of remuneration by bonuses to employees. Labor rationing is based on the establishment of certain proportions in the labor costs required for the manufacture of a unit of output or for a given amount of work in certain organizational and technical conditions. The main task of labor rationing is the development and application of progressive norms and standards.

The main elements of the tariff regulation of wages: tariff rates, tariff scales, tariff and qualification guide.

Tariff rate - expressed in monetary terms, the absolute amount of wages per unit of working time (there are hourly, daily, monthly).

Tariff scale - a scale consisting of wage categories and wage coefficients that allow you to determine the wages of any employee. Different industries have different scales.

Tariff and qualification guide - a regulatory document, in accordance with which each tariff category is subject to certain qualification requirements, that is, all the main types of work and professions and the necessary knowledge for their implementation are listed.

Salary elements

Currently, the main elements of remuneration are salary schemes and types of wages. The minimum wage (formulation of the Ministry of Labor of the Russian Federation) is a social norm and represents the lowest limit of the cost of unskilled labor, based on 1 month.

The wages of engineers and employees are determined according to the staffing table, that is, on the basis of the official salary scheme and the number of employees in each group.

The salary fund of pupils is determined from the number and allowance they receive. The wages of workers, pieceworkers and time workers are calculated separately. The wages of workers are determined on the basis of technical rationing, that is, on the basis of the development of norms for the expenditure of working time per unit of output. Labor cost rates include time rates, production rates, and service rates. The production rate is a task for a worker-pieceworker in the production of products of the required quality per unit of time under certain conditions. The norm of time is the length of working time (hours, days) during which a certain amount of production must be produced. The service rate determines the number of mechanisms that this (or several) should serve during the shift.

In modern conditions, labor relations in firms are built on the basis of labor contracts.

Employment contracts are in the form:

• Labor agreement - a legal act regulating social and labor relations between employees and employers; is at the level of the Russian Federation, the subject of the Russian Federation, the territory, industry and profession. An employment agreement is established between the contractor and the customer, the employee and the employer.
• Collective agreement - a legal act regulating social and labor relations between employees of the organization and the employer; provides for the rights and obligations of the parties in the field of social and labor relations at the enterprise level.

An employment contract (contract) can be concluded as a temporary one for a trial period, for the duration of work, for a fixed period or indefinite (for life).

Forms of remuneration

Currently, depending on the economic indicators in which labor costs are measured, various forms of remuneration are used. Piecework wages are set depending on the quantity and quality of labor expended. Time wages are set depending on the working hours of the worker and his qualifications. With piecework wage systems, an employee's income is determined by multiplying the price by the volume of output. The rate is the product of the hourly tariff rate corresponding to the complexity of the technological operation or work performed, by the time norm. Piecework wages are established not for each production operation, but for the entire cycle of work, that is, for a piecework task.

Currently, in the practice of firms, the general trend in improving the systems of remuneration and incentives for personnel is the use of time-based systems in combination with additional payments, bonuses for the employee's personal contribution to increasing the income of the company.

With a simple time-based system, the work of an employee is paid only depending on the length of time he worked for a particular period. The contract form of remuneration involves remuneration for work performed with indications: general position, duties of the employee, duties of the company, remuneration, working hours and rest time (the irregularity of work is indicated here), social benefits, social services benefits (vouchers, etc.). liability of the parties for non-fulfillment of obligations. Commission wages are based on a commission agreement, which is concluded between the commission agent and the committent.

Forms and systems of wages

Nominal wages - the amount of money received for a certain period of time. Nominal wages do not reflect the price level, so an increase in wages does not mean a real rise in living standards.

Real wages - the number of goods and services that can be purchased with a nominal wage.

Real wage = (nominal wage) / (consumer price index)

The study of the dynamics of wages is carried out using indices.

The individual wage index can be determined by the formula:

i f = f 1 / f 0

• f1- wages in the current (reporting) period
• f 0- wages in the base (previous) period

Wages can be paid for both hours worked and hours not worked.

To determine the amount of remuneration, taking into account its complexity and working conditions for various categories of workers, the tariff is of great importance.

The tariff system is a set of norms, including tariff and qualification reference books, tariff rates, official salaries.

The Tariff and Qualification Guide contains detailed characteristics of the main types of work, indicating the requirements for the qualification of the contractor.

The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time.

There are two main systems of remuneration: piecework and time. Piecework payroll

The piecework wage system is carried out at piece rates in accordance with the quantity of products (works, services) produced. It is subdivided into:

1. Direct piecework (earnings for an employee are set at a predetermined rate for each type of service or product produced);

Example: the hourly rate of a worker is 30 rubles. The norm of time for the manufacture of a unit of production is 2 hours. The price per unit of production is 60 rubles. (30 * 2). The worker made 50 parts.

Calculation: 60 rubles. * 50 parts = 3000 rubles;

2. Piecework-progressive (worker's output within the limits of the norm is paid at established rates, above the norm payment is made at increased piece rates).

Example: the price per unit of production at a rate of 100 units is 40 rubles. Over 100 units the price increases by 10%. In fact, the worker made 120 units.

Calculation: 40 * 100 + (40 * 110% * 20) = 4880 rubles;

3. Piece-bonus (salary consists of earnings at basic rates and bonuses for fulfilling the conditions and established bonus indicators).

Example: the price per unit of production is 50 rubles. According to the regulation on the bonus payment of the enterprise, in the absence of marriage, a bonus of 10% of earnings is paid. In fact, the worker made 80 units.

Calculation: 50 * 80 + (4000 * 10%) = 4400 rubles;

4. Indirect piecework (earnings depend on the results of the work of employees).

Example: the remuneration of an employee is set at 15% of the salary accrued to the team. The brigade's earnings amounted to
15000 rub.

Calculation: 15000 * 15% = 2250 rubles;

5. Lump-sum (the amount of payment is set for the entire range of works).

Time-based form of remuneration

Time-based is such a form of remuneration in which wages are accrued to employees according to the established tariff scale or salary for the time actually worked.

With time wages, the earnings of working time are determined by multiplying the hourly or daily tariff rate by the number of hours or days worked.

The time-bonus system of remuneration has two forms:

1. Simple time-based (an hourly rate multiplied by the number of hours worked).

Example: the salary of an employee is 2000 rubles. In December, out of 22 working days, he worked 20 days.

Calculation: 2000: 22 * ​​20 = 1818.18 rubles;

2. Time-bonus (a percentage bonus is set to monthly or quarterly wages).

Example: the salary of an employee is 2000 rubles. The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of wages.

Calculation: 2000 + (2000 * 25%) = 2500 rubles.

Remuneration of labor of managers, specialists and employees is made on the basis of official salaries established by the administration of the organization in accordance with the position and qualifications of the employee.

In addition to remuneration systems, remuneration to employees of organizations based on the results of finished work can be established. The amount of remuneration is determined taking into account the results of the work of the employee and the duration of his continuous work experience in the organization.

The administration of the enterprise may make additional payments due to deviations from normal working conditions in accordance with applicable law.

Modern approaches to solving this problem involve the rejection of traditional time-based systems or payment by the coefficient of complexity and replacing them with wages consisting of a base rate and additional incentive payments (depending on individual results and / or the efficiency of the unit / company).

GLAZOVSK ENGINEERING AND ECONOMIC INSTITUTE

(branch) of the state educational institution

higher professional education

"Izhevsk State Technical University"

DEPARTMENT OF FINANCE AND CREDIT

COURSE WORK

MODERN PAYMENT SYSTEMS

Prepared by a student 2221 Kalinina M.V.

___________________________

scientific adviser

Candidate of Economics, Associate Professor Kabirov R.G.

___________________________

Admitted to the defense.

Department head

Doctor of Economics, Associate Professor Kabirov R.G.

___________________________

Glazov 2007

Introduction……………………………………………………………………………. 3

1 The concept of the wage system. Factors influencing the choice of the form and system of remuneration……………………………………………………………………. five

2 Tariff system of wages and its forms…………………………………... 7

3 Tariff-free wage system……………………………………………. 24

4 Mixed pay systems……………………………………………. 27

5 Financial incentives. Incentive systems………………….. 29

6 Improving the wage system in market conditions…………. 35

Conclusion……………………………………………………………………….... 40

List of used literature……………………………………………….. 41

INTRODUCTION

The problem of wages is one of the key ones in the Russian economy. Both the increase in production efficiency and the growth of people's well-being, a favorable socio-psychological climate in society, largely depend on its successful solution.

One of the basic principles of the organization of wages in the modern economy is the principle of the material interest of the worker in the results of his work.

In the new conditions, the solution of problems in the field of wages is impossible without developed mechanisms of social partnership. In the plane of wage reform there is also the problem of state social standards, which represent normative indicators of the standard of living and social development and are used as targets in the practice of state management of economic and social development processes.

The problem of wage arrears remains one of the most acute problems causing social tension.

Currently, the legal form of regulation of labor relations are tariff agreements and a collective agreement. Enterprises have the right to choose systems and forms of remuneration on their own, based on the specifics and tasks facing the enterprise.

Accounting for labor and wages should provide: control over the fulfillment of the task of increasing labor productivity; for labor discipline; the use of time and the fulfillment of work norms by workers; timely identification of reserves for further growth in labor productivity; accurate calculation of wages due to each employee, and its distribution by cost areas; control over the correctness and timeliness of settlements with employees of the enterprise on wages; control over the spending of the wage fund (wages) and the payment of bonuses, etc. The rational organization of accounting for labor and wages contributes to a conscientious attitude to work. Of great importance is the strengthening of the dependence of the wages and bonuses of each worker on his personal labor contribution and the final results of the work of the team, the decisive elimination of elements of equalization, and the further improvement of the rationing of labor costs and forms of remuneration.

New systems for organizing labor and wages should provide employees with material incentives. These incentives can be used most effectively with a strict individualization of the wages of each employee, that is, with the introduction of a tariff-free, flexible model of remuneration, in which the employee's earnings are directly dependent on the demand for their products and information services, on the quality and competitiveness of the services they provide. work and, of course, the financial situation of the enterprise where he works.

It should also be taken into account that the formation and amount of profit depend on the chosen system of remuneration.

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise.

The relevance of the chosen research topic is explained by the dependence of wages on the standard of living of the population of any country. For the vast majority of people, wages are the main source of income. Therefore, issues related to wages (its amount, form of accrual and payment, and others) are among the most relevant for both employees and employers.

THE CONCEPT OF THE PAYMENT SYSTEM

The organization of wages in economic formations based on a variety of forms of ownership and relations of employment by employers of workers suggests two main levels of relations between workers and employers.

The first level is their interaction in the labor market, where the price of the functioning force (wage rate) is determined. Employers and employees in modern conditions agree on the price of labor either through their representatives through collective bargaining at various levels (most often), or directly without representatives on the basis of individual agreements.

The second level is interaction within the enterprise. In order for the abilities of workers to be realized, and their work to be effective, i.e. in order for the employer and employee to receive what each of them is counting on, their work at the enterprise must be organized in a certain way, and between the price of labor (labor service) and indicators characterizing the efficiency of the employee, a certain relationship must be established, which is organization of wages in the enterprise. Each employee must be informed of the norms of labor activity (labor duties) that establish specific quantitative and qualitative parameters of his activity. For each employee, based on the price of his labor force and labor standards, a quantitative relationship should also be established between the degree of fulfillment of labor standards, i.e. actual results of labor, and the level of remuneration of the employee. In other words, each unit of quantitative measurement of the labor rate must receive a monetary value based on the price of labor power. Moreover, the employee and the employer must also agree between themselves on payment for work exceeding the established labor standards (labor duties). These issues are also more often the subject of negotiations between employees and employers and determine the scope of the internal labor market of the enterprise. During these negotiations, a relationship is established between wages and the degree of overfulfillment of labor standards (in cases where it is necessary for the employer and suits employees). Various variants of the relationship between the levels of fulfillment and overfulfillment of labor standards and the level of remuneration of workers represent wage systems. Thus, under payment system refers to a certain relationship between indicators that characterize the measure (norm) of labor and the measure of its payment within and above labor standards, which guarantees the employee to receive wages in accordance with the actual results of labor (relative to the norms) and the price of his labor force, agreed between the employee and the employer .

FACTORS INFLUENCING THE CHOICE OF THE FORM AND SYSTEM OF PAYMENT

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

1. The main criterion for the differentiation of wages in enterprises, employees should be the end result of their work. An increase in wages should be made only in proportion to the growth of the final results of the work of the team;

2. it is necessary to ensure the outpacing growth of labor productivity in comparison with the growth of wages, since this is an indispensable condition for the normal development of industries and productive forces;

3. it is advisable to combine individual and collective interest and responsibility in the results of work;

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

5. wage systems should be simple and understandable to all employees.

When choosing a wage 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 characteristics of the values ​​and goals that dominate the team. In this case, it is necessary first of all to keep in mind the functional responsibilities of managers. Their main task is to ensure a steady growth in the volume of production (services) of high-quality products at a minimum cost of resources based on the acceleration of scientific and technological progress, the use of advanced experience. The focus of attention of managers should be on the issues of social development of the team, working conditions and living conditions of workers.

There are many different forms and systems of remuneration. But with all the variety of forms and systems of remuneration, two main systems can be distinguished: tariff and tariff-free.

One of the most important elements of the cost of production is wages, let's define it.

Salary is a remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

The salary of all employees of the enterprise is the wage fund. The payroll includes:

• accrued wages in cash and in kind for hours worked and unworked;
• various surcharges and allowances;
• incentive payments and rewards;
• compensation payments to employees (depending on the mode and working conditions);
• payments for housing, food, fuel, which are of a regular nature.

Depending on the policy of the management and the sectoral affiliation of the enterprise, the total share of the wage fund can take from a few percent to half of the total cost of the enterprise. The payroll fund is part of the company's working capital.

The system of remuneration is - piecework, time and chord. The classification of types of remuneration is shown in the figure below.

Time wage system - payment for the amount of time worked. The timesheet is a timesheet. With this form of remuneration, normalized tasks are set for employees. For the performance by an employee of certain volumes of work, service standards or norms for the number of employees may be established.

Simple time wages are calculated by multiplying the hourly or daily wage rate by the number of hours or days worked. For employees (managers, specialists and technical performers), official salaries are established. Wages are paid according to the established official salaries and depending on the number of days worked in the reporting month (see Figure 1).

Figure 1. Forms and systems of remuneration.

The piecework wage system is associated with piece rates and the quantity of products produced, taking into account the quality of products, the complexity of production and working conditions. When calculating piece rates, the following are taken into account: the category of work, tariff rates (salaries) and production rates (time rates) and does not take into account at what time the products were produced - in the daytime, at night or overtime. With a piecework wage system, earnings are calculated if there is an order for piece work, which indicates the rate of production and, in fact, the work performed; shop order (performance of a production task by a shop or section). In addition to these documents, a bonus order is required (in case of overfulfillment of the task), a chord task.

Wages under the direct piece-rate wage system are calculated by multiplying the piece-rate indicator by the quantity of actually produced products.

The piece-bonus system of remuneration consists of the basic salary calculated on the basis of a direct piece-rate and a bonus. The amount of the bonus is set as a percentage of wages at piece rates or in fixed amounts. The amount of the bonus is established in accordance with the provisions on bonuses, with the inclusion of their amounts in the cost of production. With time-bonus and piece-bonus wages, bonuses are an integral part.

An indirect piecework wage system is used to pay employees of auxiliary and service industries.

When performing work, providing services, service industries bear direct costs. Auxiliary and service production is necessary for the normal functioning of the main production. Thus, the wages of workers in auxiliary and service industries are calculated as a percentage of the total earnings of workers in the main production they serve.

Under the piece-progressive system, wages for working above the norm increase with each percentage of overfulfillment of the task. Piece rates under this system of remuneration directly depend on the quantity of goods produced for the period.

When performing a production task by a team of workers or when performing a set of works, a piecework remuneration system is applied. In this case, the wages paid to the brigade are divided among the brigade employees, but taking into account how much time each employee of the brigade worked.

With a piecework system of remuneration, prices are set for the entire scope of work, indicating the deadline for their completion.

In the cost of production, only the wages of production workers stand out as an independent item. The wages of workers of auxiliary production are reflected in the items of expenses for the maintenance and operation of equipment, as well as transport and procurement costs. The wages of auxiliary production workers are included in the cost of energy resources (steam, water, electricity) and affect the cost of commercial products through those items that include the consumption of energy resources (steam, water and energy).

Thus, wages are defined as a set of remuneration in cash and/or in kind received by an employee for the work actually performed, as well as for the periods included in working hours. The salary of employees for the work performed depends on the quantity and quality of their work, on the contribution of each employee to the results of the organization, his qualifications, business enterprise and professional qualities. It is the most important source of monetary income of the population and is not limited to maximum sizes.

Literature:

1. Skripchenko D.G. Salary and its inclusion in the cost price. In questions and answers. Mn.: Amalthea. 2010.

2. Violinist R.S. Wages and their role in production. Almaty, 2013.