Comprehensive analysis of the wage system at the dome. Analysis of the current system of remuneration at the enterprise. Theoretical foundations for accounting for remuneration, forms and systems of remuneration

At the next stage, an analysis of the forms and systems of remuneration is carried out. It must begin with a comparative description of the forms and systems of remuneration, designed to be the basis substantiation of the expediency of their application . The analysis in this case is based on identifying the conditions that determine the use of piecework or time wages, based on accounting for the costs and results of labor, as well as the characteristics of equipment, technology, organization of production and labor, requirements for the quality of work, the need to combine personal and collective interests.

Since the expediency of choosing the forms and systems of remuneration stems from compliance with the conditions for their application, the prevalence of various forms and systems of remuneration is a consequence of the peculiarities of the organization of labor and production. It can be determined either by the amount of funds spent on wages for each system, or on the basis of the results of sociological research.

It is also necessary to identify expediency of using the tariff-free option of the organization wages. If a tariff-free wage system is used at an enterprise, then its analysis reveals, first of all, the validity of establishing the qualification levels of employees. In addition, it is very important for tariff-free regulation to analyze the totality and degree of influence of indicators that reflect the contribution of a particular employee to the overall performance of the team.

It is advisable to complete the analysis of forms and systems of remuneration assessment of premium positions, operating in the enterprise.

All applied bonus systems must be cost-effective, i.e. the results from the implementation of the event must exceed the costs, which is also considered as an important aspect of the analysis.

The criterion of economic efficiency is the observance of the following inequalities:

E - P > 0 or > 1,

where E – the effect of the introduction of the bonus system;

P - the amount of the premium paid,

The effect can be expressed in different units, but when comparing it with the costs, i.e. with the premium, the result should be expressed in monetary terms:

where U D, U B are the achieved and basic levels of the bonus indicator, respectively, in units of the bonus indicator;

C i are the terms of the effect;

n is the number of terms of the effect.

The absolute (A D - A B) or relative change in the bonus indicator is adjusted in order to obtain a monetary expression of the effect obtained. With an absolute change in the bonus indicator - by the amount of the effect per unit of the bonus indicator - with a relative change - by the total effect obtained when introducing the bonus system -

When evaluating the effectiveness of the bonus system, it should be taken into account that the amount of the bonus in relation to the main salary should not be less than 10%, which is considered as psychological threshold. It is believed that otherwise the bonus will not be perceived by the employee as a form of incentive. In addition, the size of the bonus should be linked to the labor efforts of the employee necessary to achieve the appropriate level of performance of the bonus indicator. It is also necessary to take into account factors that do not depend on the labor efforts of the employee, but affect the magnitude of the effect achieved.

Individual terms of payment and incentives are provided for in labor agreements (contracts) concluded with employees of the enterprise, therefore, it is necessary to analyze the relationship between the employment agreement (contract) and the collective agreement of the enterprise, as well as compliance with the social protection of the employee.

The implementation of all stages of the analysis of the organization of wages allows you to get a real picture of its state in the enterprise. For each of the aspects of the analysis, a deeper study can be performed using the appropriate set of tools, which depends on the goal and the availability of initial information. Only with a comprehensive approach to conducting research, the results of the analysis will have an effective impact on improving the organization of wages for workers, strengthening its stimulating effect, increasing production efficiency and competitiveness of the enterprise.

Introduction

grade salary work

The traditional system of material compensation involves the division of the monetary remuneration of employees into a constant (base salary) and a variable (premiums, bonuses) parts. At the same time, the base salary is a guaranteed remuneration to the employee for the performance of a strictly established range of duties at a certain workplace, with a certain level of performance and in accordance with the rules and standards adopted by the company. If the salary is also related to the level of qualification required at a given workplace, and the growth of an employee’s qualification entails an increase in his salary within one position, then the fixed part of the salary begins to work as an incentive for the development of the employee, increasing his level of professionalism.

Currently, traditional forms of remuneration are considered ineffective, which makes Russian companies improve the system of remuneration by developing a fair form of incentives for employees to achieve the goals of the organization. But practice shows that not all wage systems meet the expectations of employees and poorly motivate them to devote more of their energy to the prosperity of the company.

To motivate staff, it is necessary to focus on two main tasks: stabilizing the moral and psychological climate in the team and changing the system of material motivation. The development of a remuneration system that takes into account all the necessary requirements is not an easy and resource-intensive task.

The changed relationship between the employer and employees also contributes to its implementation. Employees are becoming more aware of the employer's problems in maintaining the enterprise, since otherwise they will face layoffs, i.e. loss of their source of income. This means that in the conditions of overcoming the crisis, the employee has to remember the need to balance the interests of both parties to the employment contract and understand that he can no longer dictate terms, but on the contrary, he will have to make significant concessions. At this stage, the employee came to understand the need to observe the common interests of labor relations with the employer. The new effective remuneration system should be wider and to a greater extent tie it to the financial and economic achievements of the company, and therefore to the performance of a particular employee.

Too rigid system of remuneration, which is used by the employer, in the near future can lead to negative consequences.

For several years, domestic companies have been actively implementing a position evaluation system - grading - in order to effectively calculate salaries for employees.

The purpose of the study is to develop a system of individual salaries based on grading.

1. Grading as a method of improving the wage system at the enterprise

.1 Grading: goals, concept and essence

Grading is a system of procedures for evaluating and ranking positions, as a result of which they are distributed into groups (grades) in accordance with their value to the company.

The essence of grading is simple: all company positions are evaluated according to a number of criteria, such as the level of responsibility, qualification requirements, impact on financial results, etc., depending on the specifics of the company's business. As a result, a system of functional and job levels is created, where the positions are arranged in a hierarchy in accordance with their value to the business. The “fork” of payment and the amount of social guarantees and benefits are tied to the grade. Thus, the remuneration of employees becomes not only transparent and fair, but, which is very important, manageable.

The grading system came to us from the USA, where in the early 60s of the last century, Edward N. Hay developed a methodology for evaluating positions of various professional profiles based on universal criteria. Since then, the grading system has successfully established itself in the West and today is considered the best basis for a transparent and manageable wage system.

In Russia, the grading system has replaced the Soviet-era pay scale, which proved too clumsy and outdated for booming and rapidly changing businesses. The main bottlenecks of the Soviet tariff scale were the opaque internal logic, the rigidity of the hierarchical structure. Often, when using the pay scale, it was necessary to formally name the position, for example, “an engineer of such and such a category,” only in order to establish the appropriate salary. This problem is solved by the grading system. It allows you to flexibly build a scheme of job levels, taking into account not only qualifications and experience, but also other equally significant factors, such as the level of managerial and financial responsibility, the complexity of decisions made, and others. Thus, in the grading system, each position finds its place in the "table of ranks" and receives an appropriate assessment in the form of a "fork" of salary. A highly qualified expert who "closes" a responsible section of the business process may have a higher grade than the head of a department in a non-core area of ​​the company's activities. This provides employees with not only managerial, but also professional careers, which is certainly important for those who work in large and medium-sized businesses.

At the same time, the experience of implementing the grading system in Russian companies has also shown the weaknesses of this system. Grading is a rather cumbersome and time-consuming procedure, and it also requires the involvement of external consultants. Grading carried out on its own is often subjective: it is not so much the positions that are evaluated, but the people who occupy them, when each manager tries to “knock out” higher grades for himself and his unit.

Grading goals (why do companies introduce job grading? This is done in order to):

establish the objective value of each employee for the company;

increase transparency career prospects for staff;

· increase the efficiency of using the wage fund from 10 to 50%;

Qualitatively assess the current staff;

attract the attention of potential candidates in the labor market.

Grading allows you to systematize all positions in the company, set upper and lower wage limits for each level (grade) and create a payroll tool. After grading, each employee can see the connection between his work and the company's income.

The first step in grading (the first task) is to compare the positions according to the given parameters, or, in other words, in the same coordinate system, and rank the jobs according to their importance to the organization.

In proportion to the points received, you can determine the amount of the base remuneration for each position, starting from the position with the minimum weight or the work that is most significant or massive for the organization (marker or reference position). To do this, we must turn to the market: how is our “minimum” or benchmark position paid there? Having found out this, you can proportionally calculate the salaries for other employees.

There may or may not be clear boundaries between scales. This is not so much a mathematical as an organizational task: after all, it is often necessary to solve the problems of increasing the prestige of a certain employee in an organization or choosing a “horizontal” promotion within a grade - i.e. salary increase. In addition, just intersecting grade boundaries make it possible to implement the so-called horizontal career: an employee can be moved to another grade (raise) without increasing salary.

The second task that the grading method solves is pricing (determining salaries) based on the significance of a particular job or position for the organization. It allows you to pay not only the market value of the employee, but also the value of his work for the company. We must not forget that billing is both a career tool and a way to plan costs and the number of staff in a company.

Since grades combine positions similar in content and different in hierarchical level, this makes it possible to “tie” different levels of additional material and non-material (non-monetary) incentives to different grades, for example, differences in the volume and content of social packages, benefits for different categories of employees and etc.

The third task solved by grading is motivation. For employees, this will be career motivation; for job candidates, it will be attraction motivation.

Grading technologies are different, but have some common features.

Distribution of positions by importance for the organization.

Definition of grades.

Assignment to positions of certain salaries - tariffs.

The study of the market level of wages.

Analysis and correction of inconsistencies.

The essence of grading is to compare the internal significance of positions for the organization (intrinsic value) with their significance in the market (external value). Therefore, grading begins with a study of positions within the organization. The goal is to distribute positions according to their importance to the company. To do this, two types of procedures are used - analytical and non-analytical:

Expert evaluation, classification or paired comparison method, in which positions are ranked “as a whole”, without breaking down into component parts (non-analytical methods);

Comparison of "weights" of positions: works are evaluated "in parts" (compensated factors) within the framework of special procedures: scoring, factorial method, etc. (analytical methods).

The non-analytical approach is ideographic - the data obtained with its help are incomparable, and the rank scale is ordinal: the distance between posts cannot be expressed in numerical form.

The most objective and accurate analytical approach. It is more time-consuming and requires special qualifications of developers, a large amount of data and a significant investment of time to set up the tool.

1.2 Development of a system of individual salaries for personnel of enterprises based on grading

To date, the grading system is the best and only justified system for calculating official salaries based on the point-factor method and matrix-mathematical models. The author of this technique is an American scientist Edward Hay. Therefore, it is often jokingly called the “hey salary meter”.

The growing popularity and demand for grading methods is due to the fact that they have stood the test of time.

First, let's define what is what. Grading (from English grading) - classification, sorting, ordering. Grading is the positioning of positions, that is, their distribution in the hierarchical structure of the enterprise in accordance with the value of this position for the enterprise.

It is very difficult to find such a universal method of remuneration that would take into account the interests of both the employer and the employee. The enterprise always tries to pay taking into account its goals, but just enough so that the employee does not leave, and the latter, in turn, seeks to receive as much as possible. It is the grading system that allows you to “link” wages and business logic, as well as untie the knot of problems associated with staff motivation.

To date, the following grading systems and their modifications are being introduced into practice, depending on the degree of complexity.

The first degree of complexity is a system for ranking positions according to degrees of complexity. It does not require mathematical calculations and can be implemented by top managers of the company after their preliminary preparation. It has nothing to do with the original version of the grading system. But some consultants are massively implementing it in Russian and Ukrainian small and medium-sized businesses.

The second degree of complexity is Edward Hay's system, which is really based on point factor methods. But this is not an original version, but a grading system that American consulting companies have modified for the CIS market. We will present its version (with some simplifications for easier perception) in this publication further. Approximately this option can be implemented in firms with a small staff.

The third and fourth degrees of complexity are real original grading systems, which, despite their copyright protection, have found their way to the markets of Russia and Ukraine. These systems are based not only on the point-factor method, but also on the correct, complex mathematical calculations of weight, step, matrices, profile-guide tables, graphs, and most importantly, on the exact and consistent observance of the stages of the methodology.

These methods are very labor intensive. Their implementation stretches over a period of 6 months to one year and is accompanied by a large amount of workflow and accompanying recommendations. Therefore, an external consultant is indispensable here.

The introduction of this remuneration system makes the enterprise competitive in the domestic and foreign markets, as the company's "transparency" for investors increases and, accordingly, capitalization increases.

In addition, by introducing a grading system, an enterprise can position itself as a serious player in the global labor market and attract top managers, as well as highly qualified specialists from all over the world, to work or cooperate.

The grading system evaluates all types of jobs, making it an extremely valuable tool in shaping the pay structure. The criterion for evaluating positions is the level of influence of the position of the position on the company as a whole and the type of impact on the final result.

Many pay professionals may be under the impression that grading is analogous to tariff system. Undoubtedly, there are similarities. After all, both the pay scale and grades represent a hierarchical structure of positions, where salaries are built on an accrual basis. But there are also significant differences (Table 1).

Table 1.1. Differences between the tariff system and grades

Tariff systems	Grading systems
1. Built on the basis of an assessment of professional knowledge, skills and work experience	1. Provides for a wider range of criteria, including such position evaluation indicators as: - management; - communications; - a responsibility; - the complexity of the work; - independence; - cost of error and others
2. Positions are lined up on an increasing basis	2. Grading allows the intersection of parts of two nearby grades. As a result, a worker or foreman of a lower grade, due to his professionalism, can have a higher official salary than, for example, a labor protection specialist who is in the grade of a nearby higher order.
3. The hierarchical structure of the pay scale is based on the minimum wage multiplied by the coefficients (inter-rank, inter-industry, inter-job and inter-skill)	3. The grading structure is built only on the weight of the position, which is calculated in points
4. All positions are lined up according to a strict increase in the vertical (from worker to manager)	4. Positions are placed only on the principle of importance for the company

So, for example, at an enterprise that is engaged in intellectual development, after the managers, the IT staff will be graded as the main earning and profitable, and only then the grade of employees (lawyers, managers, etc.) will be placed.

For which enterprises is the grading system suitable?

First of all, this system is convenient for large and medium-sized enterprises, because, unlike vertical career building, it allows you to build a career horizontally, within your own level. For example, an increase in workers' qualifications and education will affect the level of payment, since the weight of the knowledge factor will increase, and wages will increase, despite the fact that the employee will remain in his position. In addition, large enterprises have a large number of jobs, which creates a lot of problems. Therefore, in the previously used systems for determining official salaries, it was necessary to formally name positions in order to somehow place them in a hierarchical vertical. This problem is solved by the grading system.

1.3 Development and implementation of the grading system

The development of the grading system includes the following steps.

) Preparation for evaluation, selection of factors. Establishment of a circle of employees who will be directly involved in the development of the system. To avoid evaluating positions according to a point system, based on the fact that “just such a person”, the optimal ratio is five employees of the enterprise and two external consultants. The key factors are selected by the method of expert assessment and ranked according to the degree of importance, significance for the organization (table).

Table.1.2. Key Factors and their weight

) Describing factors by impact levels and adjusting for differences between levels within each factor. The following table describes one of the factors, such as the level of responsibility.

Table. 1.3. Responsibility Factor

	Level of responsibility
	Responsibility only for their work, there is no responsibility for the financial result of their activities.
	Responsibility for the financial result of individual actions under the control of the immediate supervisor.
	Responsibility for financial results regular activities within the framework of functional duties.
	Development of decisions that affect the financial result of a group or division, coordination of decisions with the head.
	Full responsibility for the financial results of the department, for material values, organizational expenses within the budget of the department.
	Full responsibility for the financial and other results of the whole area of ​​work (group of departments).

) Development of a point factor scale. The maximum score for evaluation is 500 points. To determine the maximum score for each factor, 500 points are multiplied by the weight of that factor and divided by 100%. Next, the interval on the level scale is set. All obtained calculations are entered into the score-factor matrix (the following table).

Table.1.4. Score-factor matrix for determining grades

		Maximum score	Points by levels
Level of responsibility
Tension and conditions
Contribution to achievements
Knowledge and skills
Required Education
Number of subordinates

) Based on the selected evaluation factors and determining their weight, all positions in the company are evaluated. Evaluation of positions is carried out jointly with experts using pre-prepared documents:

description of the organizational structure with a breakdown of positions;

description of the score-factor matrix by levels.

The scores obtained for various factors are summed up, on the basis of which the final result of the position evaluation is obtained.

Table.1.5. The results of the evaluation of the position "Metrology Engineer"

Level of responsibility
Tension and working conditions
Contribution to the achievement of the organization's goals
Knowledge and skills
Required Education
Number of subordinates

For each position, such a table is compiled. Further, a generalized table is compiled for all positions.

Table. 1.6. Evaluation results for all positions

Job title	Factor score						Sum of points
Director
Referent
Chief Accountant
Accountant
Metrology engineer
Head of the Marketing Department
Operator

The result of such an assessment is the alignment of all positions in the hierarchy from the maximum number of points equal to 500 to the minimum - 54 points.

) The number of grades in the company is determined by dividing the maximum number of points by the minimum, in our case the result will be 9 grades. The same grade includes positions that are close and equal in importance and value of the contribution to the organization based on the score-factor assessment.

) Establishment of the ranges of official salaries included in each grade is carried out using the intervals of the ratio coefficients (a coefficient of 30% is used). The intervals (ranges) of the values ​​of the coefficients of the ratios in payment reflect individual differences in the labor contribution of an employee of each qualification group, i.e. rules for determining the quantitative values ​​of the coefficients by skill groups. The flexibility of the coefficients within the range established for a certain grade creates additional opportunities for building career growth for employees under conditions of limited opportunities for career advancement in the organization. Let's form the coefficients of ratios and grades in the table.

Table. 1.7. Ratio coefficients

	Number of points				Bandwidth

) Further, the intervals of the coefficients are translated into a "fork" of official salaries by multiplying the minimum and maximum coefficients in the "fork" by the minimum wage established at the enterprise of 12.5 thousand rubles. The result is a "fork" of official salaries in the table.

Table. 1.8. Salary matrix, rub.

	Minimum salary	Average salary	Maximum salary

When establishing a “fork” of salaries for each grade, enterprises are often guided by market salaries. Various approaches are used for this:

the lower value of the official salary - at the level of the average market value, the upper value - exceeds it, for example, by 30%;

the average value of the official salary is at the level of the average market value, the maximum one exceeds it by 15-30%, the minimum one is lower than the average by 15-30%, etc.

Indeed, in order to develop a competitive compensation policy, it is necessary to take into account the market values ​​of wages and official salaries of specialists of the relevant professional groups. But no less important is the provision of objective inter-job ratios of official salaries. Orientation only to the market values ​​of wages can lead to a violation of internal justice in the establishment of official salaries. In this case, the value of the position will be determined solely by the labor market situation without taking into account the internal needs of the enterprise, its specifics, which can lead to workers feeling unfair in wages with all possible consequences.

In fact, in order to prevent the growth of the wage fund, it is necessary to revise all stages of the formation of the matrix several times in order to ensure that the remuneration of employees corresponds to the average market value and does not lead to an increase in the wage fund.

The salary forks of the previous grade overlap with the salary forks of the next grade, i.e. the salary of a specialist with a high level of professionalism may be higher than the salary of a manager with little experience in this position.

This way of building a billing system is a good tool for securing specialists in an organization. Employees have an incentive to develop in their profession in their position, specialization increases, the knowledge of employees becomes narrow, but deeper.

An increase in salary within one grade can be associated with the professional growth of an employee, which will be determined based on the results of an annual or semi-annual assessment of an employee in terms of competencies, subject to its effectiveness. In this case, competencies are developed, and the required level of their expression is established for different categories of salaries within the same grade.

The practitioners of this system suggest revising the salaries under the proposed system once a year in order to adjust salaries in time in accordance with changes in the market situation.

Grading is a way to optimize the allocation of an organization's resources.

It allows you to link the system of bonuses and distribution social benefits; helps to calculate the correspondence of salary expectations to labor market dynamics; allows you to streamline wages (the principle of internal justice, which is the basis of the system, allows you to avoid the spread of salaries within the organization); increases manageability (since each employee begins to understand that his income directly depends on the assessment of his position); increases the transparency of the company for investors (due to the standardization of the management system) and, accordingly, increase its capitalization (value).

Grading is the positioning of positions, their distribution in the hierarchical structure of the organization in accordance with the value of this position for the enterprise and with the size and salary structure determined for each group. However, the use of the grading system not only contributes to the optimization of the wage fund of employees, but also requires resources to maintain. The main problem of the organization is to assess the ratio of the cost of implementation and the expected financial return.

2. Analysis of the wage system

2.1 General characteristics of the enterprise PKF Stroymontazh LLC

PKF Stroymontazh LLC is an independent business entity with the rights of a legal entity.

Full name of the enterprise: Limited Liability Company "Production and commercial firm Stroymontazh"

PKF Stroymontazh LLC is located at Chelyabinsk, st. Stalevarov, 5.

The organizational and legal form of the enterprise is a limited liability company.

Firms formed on the basis of a limited liability company are production and other commercial organizations created by agreement legal entities and citizens by pooling their contributions in order to implement economic activity and earning income. Such companies are legal

Members of a limited liability company bear material liability within the limits of their contributions.

The company has a company name, which indicates the type and subject of its activities.

Companies can conclude contracts on their own behalf, acquire property and personal non-property rights and bear obligations, be plaintiffs and defendants in arbitration, court, arbitration court. A company may consist of two or more members. Among them may be enterprises, institutions, organizations, state bodies, as well as citizens.

The Company may establish branches acting as its separate subdivisions and open representative offices on the territory of Russia. At the same time, branches and representative offices do not enjoy the status of a legal entity. At the same time, a company may have subsidiary and dependent economic structures with the rights of a legal entity.

Limited Liability Company "PKF Stroymontazh" is an independent business entity with the rights of a legal entity. LLC "PKF Stroymontazh" carries out the purchase, movement, storage and sale of goods, the provision of services, as well as other types of economic activities not prohibited by law and provided for by its charter.

The main activities of the company: construction and installation of gas pipelines, water pipelines, sewerage from polyethylene and steel pipes. Services in welding of polyethylene pipelines.

To carry out the main function, PKF Stroymontazh LLC performs many additional functions, such as:

Conclusion of contracts for the supply of goods;

Organization of the promotion of goods from manufacturers to places of consumption;

Study of customer demand;

Ensuring the storage of goods;

Formation of the trade assortment.

The company has at its disposal office space, a trading floor, warehouses and a fleet of 3 medium-duty vehicles.

The organizational structure of the enterprise can be depicted in the form of a diagram (Figure 1).

Figure 1 - Organizational structure of PKF Stroymontazh LLC

The structure of the enterprise PKF Stroymontazh LLC is functional.

The functional structure has developed as an inevitable result of the management process. Peculiarity functional structure lies in the fact that although unity of command is preserved, special units are formed for individual management functions, whose employees have knowledge and skills in this area of ​​management.

The traditional functional blocks of the company are the departments of production, marketing, finance. These are the broad areas of activity, or functions, that each firm has to ensure that its goals are achieved. If the size of the entire firm or this department great, then basic functional departments can in turn be subdivided into smaller functional units.

They are called secondary or derivative. The main idea here is to maximize the benefits of specialization and not allow leadership to be overloaded.

The advantages of a functional structure include that it encourages business and professional specialization, reduces duplication of effort and consumption. material resources in functional areas, improves coordination of activities

2.2 Analysis of the wage system on the example of the enterprise PKF Stroymontazh LLC

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

The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has its own set of indicators for evaluating business productivity, but at the same time, we can talk about several groups of indicators that are typical, common to most companies and form the basis for analyzing the remuneration system.

Consider the composition and structure of the personnel of the enterprise (table 1).

Table 2.1. The composition and structure of the personnel of PKF Stroymontazh LLC

Index
		Leaders		Specialists
1. Enterprise personnel
2. Structure of personnel by gender
3. Age composition of the staff
4. Distribution of personnel by length of service
over 5 years
5. Educational level
Secondary special
Incomplete Higher

Thus, from table 1 it can be seen that a total of 81 people work for the enterprise, while 12 people (14.81%) occupy managerial positions, 17 people (20.99%) are specialists, 52 people (64.20%) are workers . At the same time, there are 19 women at the enterprise, 62 men (Figure 2). A large proportion of managers are men (10 people), workers are also mostly men (48 people), but the specialists at the enterprise are mostly women (13 people out of 17).

Figure 2 - Structure of personnel by gender

The organization employs mostly young professionals. The main age of the personnel of the enterprise is 37-50 years old (37% or 30 people), 32% of employees are aged 26 to 36 years old, 25% are aged 18 to 25 years old, and only 6% of the staff are over 50 years old (Figure 3) .

Figure 3 - Age composition of the staff

Figure 6 shows that 31% of employees have been working for the company for more than 5 years, 27% have been working for the company for 3 to 5 years, 28% for 1 to 3 years, and 14% have less than one year of work experience.

Figure 4 - Distribution of personnel by length of service

Figure 4 shows that 47% of employees have higher education, 16% have incomplete higher education, and 37% have specialized secondary education. This indicates the high qualification of the staff of the organization.

Figure 5 - Educational level

Imagine the staffing of the company's employees (table 2.2).

Table 2.2. Staffing of PKF Stroymontazh LLC

	Job title	Number of employees	Salary, rub.
	CEO
	Chief Accountant
	Production director
	HR Director
	Commercial Director
	CFO
	Head of Transportation and Storage Department
	Head of Sales Department
	Head of Procurement Department
	Head of the Marketing Department
	Accountant
	HR manager
	Sales Manager
	Purchasing Manager
	Marketing Manager
	Economist
	Foreman
	Installer
	Forwarding driver
	Warehouse Manager
	Secretary
	Junior service personnel

Table 2 shows that CEO the enterprise receives a salary of 53.6 thousand rubles. per month. First-level managers have a salary of 40.2 thousand rubles. per month. Managers of the second level have a salary of 29.48 thousand rubles. per month. The company's specialists have a salary of 20.1 to 24.12 thousand rubles. per month. Workers of enterprises have a salary of 12.06 to 18.76 thousand rubles. per month.

Thus, the company uses a simple time-based wage system.

The disadvantage of the time-based form of remuneration is that the official salary or tariff rate is not able to take into account differences in the amount of work performed by employees of the same profession and qualifications. Such differences are due different levels labor productivity.

Consider the level of wages of various categories of workers (table 2.3).

Table 2.3. The level of wages by categories of employees LLC "PKF Stroymontazh"

As can be seen from Table 3, the wages of management personnel differ significantly from the wages of specialists (by 11.42 thousand rubles) and workers (by 18.85 thousand rubles).

3. Development of a base salary system for the enterprise

.1 Application of the grading system on the example of PKF Stroymontazh

In order to ensure uniform principles for organizing remuneration and labor rationing for employees of the enterprise’s divisions, a regulation on remuneration and labor rationing for employees of PKF Stroymontazh LLC was developed. The main components of remuneration according to the regulation are:

regulations: labor cost standards, instructions for the workplace and labor protection, job descriptions, regulations on divisions, etc .;

a tariff system that determines the differentiation of payment depending on the complexity of the work, the qualifications of the employee, working conditions at the workplace;

additional payments and bonuses of a stimulating nature, linking the amount of an employee's wages with personal business qualities;

surcharges and allowances of a compensatory nature, guaranteeing the employee payment in the amounts provided for by law;

one-time bonuses and remunerations applied for the purpose of material interest of the employee.

To perform production tasks, PKF Stroymontazh LLC has the following remuneration systems:

time - bonus and salary - bonus pay;

piecework - bonus pay and individual.

The salary of employees consists of two parts: fixed and variable. The permanent part includes wages accrued on the basis of the base salary, allowances and additional payments paid under the law. The variable part consists of a variety of bonuses for the quality of work and the effectiveness of individual indicators, bonuses based on the results of the work of the unit, bonuses for personal participation in projects.

The grading system is convenient for large and medium-sized companies, because, unlike vertical career building, it allows you to build a career horizontally, for example, an increase in the qualifications of a worker will affect the level of payment, since the weight of the knowledge factor will increase, and the salary will increase, although the employee will remain in his position .

Grading has the following goals:

reduction of personnel costs, payroll optimization;

transparent and understandable relationship between the level of income of the employee and the value of the position for the company among all positions;

simple determination of the level of payment for new positions;

the employee has an idea about the possible changes in his income with various career development options;

increases the level of staff motivation and contributes to its retention;

increases manageability, as each employee begins to understand that his income directly depends on the assessment of his position;

increases the transparency of the company for investors.

Achieving these goals forms an effective system of management, motivation and remuneration of personnel at the enterprise.

Grading principles: economic feasibility, clarity and transparency, fairness, uniformity.

The scheme of the grading process includes the following steps

Description of positions. Positions are described through such methods of work analysis as interviewing, questioning, observation. Based on the results of the analysis of work, a description of the positions is carried out, which may contain the following data:

general information (position title, date of preparation of the description, name of the structural unit; name of the head, etc.);

performance standards and working conditions;

personal qualities, character traits, skills and level of education, etc.

Determining the value of positions. To do this, in practice, two types of procedures for determining the value of a position are used, given in Appendix 1.

Building grades. Depending on the number of points scored (according to the factor-point method) or the established ranks (according to non-analytical methods), positions can be arranged hierarchically. After that, they need to be combined into grades. A grade is a range of points or job ranks in which they are considered equivalent and equivalent to the company and have the same pay range.

Grades are formed in a variety of ways. When using non-analytical methods, grades are formed based on the ranks established for positions. Ranks are divided into ranges based on the subjective understanding of managers and specialists and are acceptable for a particular company. When using the factor-scoring method, the main task that needs to be solved to combine positions into grades is to determine the ranges of scores in each grade.

At this stage, it is important to define the boundaries of the grades, therefore, approximately equal steps are taken to mark the boundaries between the grades. For convenience, more enlarged categories of personnel are introduced, including several grades. For example, employees (occupied from the 10th to the 6th grade), highly qualified employees (grade 7-9), managers (grade 3-5), top managers (grade 1-2)

Establishment of interqualification ratios (official salaries) for each grade. When establishing a “fork” of salaries for each grade, enterprises are guided by market (external) salaries and internal factors (the value of the respective positions, the financial capabilities of the company, etc.). Various approaches are used for this:

the lower value of the official salary should be at the level of the average market value, the upper value - exceeds it, for example, by 30%;

the average value of the official salary should be at the level of the average market value, the maximum - exceeds it by 15-30%, and the minimum - below the average by 15-30%.

Ranges can be formed in two ways:

establish for each grade a “fork” of official salaries;

determine the intervals of interqualification ratios (coefficients).

These coefficients show how many times the official salaries of the corresponding grade are higher than the minimum wage established at the enterprise. The established intervals of the coefficients are translated into the “fork” of official salaries by multiplying the minimum and maximum coefficients in the “fork” by the minimum wage established at the enterprise. An example of constructing coefficients of interqualification ratios is considered in Table 3.

Table 3.1. An example of building interqualification ratios

			Average value in the range, Kavg.	Absolute growth, Xred	Relative growth, Kaverage, %	Bandwidth	Overlap in range

The final procedure of this stage is the comparison of the actual official salaries of the company's employees with the "plugs" of official salaries established for the corresponding grade. Based on the comparison, it is necessary to adjust official salaries: raise them for those positions whose salaries are lower than those provided for by the “fork”. As for salaries above the upper limit of the "fork", they should in no case be reduced. These positions should also be revalued or temporary allowances introduced. Gradually, salaries should level out as the minimum official salary increases.

Implementation of the grading system. At this stage, it is important to inform the employees of the enterprise about the change in official salaries. The implementation of the grading system is carried out according to the Deming cycle, which includes planning, testing, making adjustments and implementation.

The result of grading should be a rating of positions in the enterprise, which can be used to streamline base salaries, distribute social packages, draw up personnel development plans, and more. The rating can be presented in the form of a standard format that describes all positions within the enterprise. The format should include: the title of the position, its linear affiliation, indicators on work evaluation scales, an integral indicator of the value of the work, grade number, requirements for standards of labor behavior, salary range, possible benefits.

The Department of Organization of Labor and Wages (hereinafter referred to as UOTiZ) is a structural subdivision of PKF Stroymontazh LLC. The head of the UOTiZ is directly subordinate to: the department of organization of labor and wages (hereinafter - OOTiZ) and the department of labor rationing (hereinafter - ONT). The following tasks are entrusted to UOTiZ:

improvement of the organization and regulation of labor in the structural divisions of the company;

organization of payment and incentives for employees;

accounting for the use of working time.

Thus, UOTiZ has all the necessary powers and has sufficient information to develop and implement a grade-based remuneration system at PKF Stroymontazh LLC. The whole process for this work was divided into stages:

Preparatory;

Evaluation of positions and professions;

Determination of grades of positions and professions based on grades;

Establishment of tariff rates for each grade for workers and a salary range for grades of specialists and managers;

formalization of the grading system at the enterprise.

The main feature in the development of the grading system for PKF Stroymontazh LLC was the establishment of occupational grades separately for each structural unit of the enterprise. This is due to their fragmentation geographically, according to the work performed and the services provided. For each stage, the following scope of work is allocated with an indication of the period of their implementation, shown in Table 3.2.

Table 3.2. The structure of the grading process at PKF Stroymontazh LLC

Stage name	Scope of work
1 Preparatory
2Description of positions and professions	Development of questions for assessing employees Conducting a description and systematization of the information received
3 Evaluation of positions and professions	Identification of the most significant factors for assessment Description of assessment levels for each of the factors Definition for each category of factors relevant to it Filling out the list of assessment of positions by columns
4Determining grades	Assigning a weight to each assessment factor Determining a grade score for each position and profession Establishing a grade
5 Establishment of tariff rates for employees and salary ranges for specialists and managers	Analysis of salaries (internal and external trend) Setting tariff rates and salaries Correction of assessment Development of a procedure for establishing tariff rates and salaries for transfers and hiring positions and professions
6 Formalization of the remuneration system based on grades in the company	Preparation and issuance of an order on the introduction of a new system of remuneration and development of a new regulation on the system of remuneration and labor rationing Transfer of employees to new salaries and tariffs Adjustment of employee remuneration
TOTAL for the whole process, weeks

Preparatory stage. The transition to a new wage system leads to a change in the wage fund, its size and structure. The HSE determined that the transition to the new wage system would result in an increase in the wage bill of 8 to 15 percent on average. After that, a list of all positions and professions is compiled on the basis of the current staffing table of PKF Stroymontazh LLC. Such type of personnel as top managers got into the grading system, for the category of specialists the difference in remuneration will be taken into account when setting the salary within the grade fork. As for the categories of workers, the grade of the profession will be set taking into account the category for this profession.

Conduct job and job descriptions. All the necessary information is taken from the regulations for departments, departments and divisions, as well as job descriptions enterprise employees. For each position and profession, the following information is collected:

general information (position title, date of preparation of the description, name of the structural unit; name of the head, etc.);

duties, responsibilities and authorities;

relationships with other employees and external organizations;

performance standards and working conditions.

Conducting an assessment of the positions of positions and professions. Positions are evaluated using the position content approach, i.e. Jobs are valued based on their value to the company. To assess the position, UOTiZ chose from a variety of factors the most significant for PKF Stroymontazh LLC:

Error price;

Working conditions;

Need for a search non-standard approaches;

The need to work with sophisticated equipment;

The volume of collected and processed information;

The need to update knowledge;

Intensity of internal interaction;

Intensity external interaction;

Independence of decision-making;

The number of subordinates.

UOTiZ specialists carry out a preliminary assessment of the positions and professions of the company in the following order:

Positions are evaluated on a scale basis, i.e. the position evaluation sheet is filled in by columns, a sample sheet is presented in accordance with table 4.

Each position is evaluated according to the described level for each of the factors. All employees of PKF Stroymontazh LLC are divided into three categories - managers, specialists and workers. The relationship between the category of personnel and the factors related to it is shown in table 3.3.

Table 3.3. Position evaluation scale

		Managers (middle and line managers)	Specialists
Influence on the result	The price of a mistake
	Working conditions
Working with information and interaction
Control
	Number of subordinates

The assessed position is compared with already assessed positions for the considered factor;

A sheet with preliminary assessments of positions is transferred to the head of the department for expert assessment;

The position evaluation sheet with the expert evaluation of the head of the department is submitted to the position evaluation committee (hereinafter referred to as the CPC). The COP includes chief specialists and heads of departments in all areas of activity.

The assessment is carried out without the participation of employees occupying these positions. In order to ensure greater accuracy in the assessment of positions, the specialists of the Department of Health and Safety and the COP have the right to invite experts. When evaluating the positions of middle managers, the head of the unit is an expert. When evaluating the positions of line managers, specialists, workers, the expert is the head of the unit or an employee to whom the head of the unit has delegated his authority (head of department, head of shop).

Determining the grades of positions and professions based on position ratings includes a number of steps:

Each assessment factor is assigned a weight that determines its importance relative to other factors in accordance with Table 6.

Table 3.4. Weights of position evaluation factors

Factor name	Weights of position evaluation factors, %
	Middle managers	Line managers	Specialists
The price of a mistake
Working conditions
The need to look for non-standard approaches
The need to work with complex equipment
The volume of collected and processed information
The need to update knowledge
Intensity of internal interaction
Intensity of external interaction
Autonomy of decision-making
Number of subordinates

For each position, a grade score is determined as the sum of scores by factors, taking into account the weighting coefficient of each factor. The range of grade points values ​​is determined in accordance with Table 3.5.

Table 3.5. Table of correspondence of the grade score to the grade of the position and profession

Grade number of position and profession	Range of grade points
	Middle and line managers	Specialists

Determination of grade for different categories of workers. The grade of positions of managers and specialists is determined in accordance with formula 1:

GradeRiS = ∑(position assessment on scale 1* weight 1+ position assessment on scale 2* weight 2 + … + position assessment on scale N*weight N) (1)

The grade of positions of workers is determined in accordance with the formula:

GradRAB \u003d ∑ (occupation score on a scale of 1 * weight 1 + profession score on a scale of 2 * weight 2 + ... + profession score on a scale N * weight N) + grade (2)

Establishment of tariff rates for workers and a range of salaries for managers and specialists, depending on the grade they occupy. Hourly wage rates for workers were determined depending on the length of the working week. The level of remuneration of managers, specialists and employees depends on the level of their competence. Differentiation of remuneration of employees within the range of grade salary is carried out in accordance with the procedure for setting salaries:

three steps within the salary fork for specialists and employees;

five steps within the salary fork from grades 4 to 15 for executives (line managers and middle managers);

nine steps inside the salary fork from the 16th grade for executives (top managers and middle managers).

The first (minimum) salary step is set for newly admitted employees to the organization within the salary fork of the corresponding grade. In the event of a permanent (temporary) transfer to another position, the employee is set the first (minimum) salary level within the salary range of the grade according to new position. When transferring within a unit to a new position during career growth, the employee is set the salary of a new grade one step higher than the current salary.

Employees of the personnel movement and development department must make appropriate changes to the salary in the employee's employment contract in the form of an agreement to the employment contract.

Formalization of the grading system at the enterprise. The introduction of a grading system entails changes in personnel documents. In this case, there is a change in organizational working conditions. The employer is obliged to notify the employee in writing no later than two months in advance about the change in salary or tariff rate.

In addition to the organizational formalities of the grading system in the documents of the organization, it is required to introduce the system into the minds of the staff, show all its advantages and teach the heads of departments to work in this system. The introduction of the grading system at PKF Stroymontazh LLC should take place through the creation of a new wage system in the company, which should include:

an order to introduce a grading system;

regulation on the system of remuneration and labor rationing of employees on the basis of grades;

the procedure for introducing a new position in the staff list;

procedure for evaluation / re-evaluation of positions;

measures to update the grading system

Practice shows that the system of remuneration based on grades has the following advantages:

helps to manage the payroll and makes the payroll system flexible;

allows you to quickly analyze the structure of the wage fund, official salaries and track their dynamics;

a convenient tool for determining the size of the base salary of a new position;

allows you to track levels and departments where there are inconsistencies in payroll;

solves the problem of calculating additional payments for work performed according to standards that are lower or higher than official ones;

allows you to determine how much the company costs a position of any level;

is effective way integration of various divisions of the company into a single structure;

optimizes placement labor resources

The grading system increases the transparency of career prospects for employees and helps to attract the attention of potential candidates in the labor market. There are two options for how a worker can increase his tariff:

by changing qualifications, by improving one's qualifications and obtaining a higher rank or changing one's profession to a more significant one for a company with a grade higher than the previous one;

by changing working conditions as they become more hazardous.

For specialists, there are also options for increasing their salary:

due to a change in grade, when moving to another position, which belongs to a higher grade, involves more difficult work or with harmful conditions;

by increasing the level within the grade, if the specialist does not have disciplinary action and worked for at least 3 years.

Thus, employees confirm their grade with their results, it becomes possible to have a flexible approach to assessing positions in accordance with the importance of the workplace for the company, and the composition of the team is stabilizing.

The organization does not stand still, it develops, and the priorities set earlier can be changed. These changes should be reflected in the composition and number of labor evaluation factors.

To keep the developed system of remuneration based on grades up to date, a regular “upgrade” of the system is required. To begin with, the frequency of monitoring is determined, usually the adequacy of the system is checked once a year: on the one hand, this allows you not to let important changes out of control both within the company and in the labor market, on the other hand, such a frequency will not allow you to change it beyond recognition .

Adjustments can be either soft or hard. Soft changes in the grading system include a change in the weights of compensated factors. For example, it used to be important to focus on such a factor as “the content of labor”, but after a certain unification of activities, the emphasis may shift, for example, to “work experience”. Hard ways of adjusting the system usually include changing the number or content of the factors themselves, the scale of the severity of a particular factor. In this case, it is necessary to re-evaluate all positions and professions according to new factors. This is almost a complete overhaul of the system.

There are situations when it is not necessary to revise the grade model as a whole. For example: it is required to revise the assignment of a separate position to the grade or determine the place of a new position in the system. In this case, the procedure for adjusting grades and situations that can be considered a signal about the need to make changes to the grading system are determined. As a rule, the following events lead to the correction of the model:

The emergence of a new position, which must go through the same assessment procedure as all positions and professions in the company and assigned to one or another grade.

Changes in the market value of individual specialists - which is associated with the opening of new competing companies in the region or a massive layoff of personnel, an excess or shortage of university graduates, etc. It is better to do this by introducing allowances, transferring employees to a contract, or revising the salary.

You should keep a journal of adjustments or record all deviations from the accepted grading methodology.

A well-designed grading system has long term life, but, as practice shows, requires a complete review every 2-3 years.

For PKF Stroymontazh LLC, the introduction of a payroll system based on grades will allow:

optimize the wage fund and make this group of costs manageable;

streamline wages and eliminate fragmentation in the distribution of the wage fund between departments;

make a simple determination of the level of payment for new positions;

increase the level of staff motivation and contribute to its consolidation;

increase transparency of career prospects for employees, which helps to attract the attention of potential candidates in the labor market;

tie a system of bonuses and distribution of social benefits among employees;

take into account the complexity and working conditions when setting the salary or tariff rate for employees.

As any project contains risks, the process of developing and implementing a grading system in an organization carries the following risks, for which management should be prepared: it requires large expenses for development and implementation; constant support of the system up to date is required; there is a danger of a subjective approach in the development and evaluation of grades; difficulty adapting to new system wages from staff

Conclusion

Grading can significantly increase the motivation of employees. It is effective due to the variable approaches to the use of motivators, i.e. the same motivational factor is used in different ways. Grading not only allows you to optimally evaluate the position, set salaries, but also determines the place of this position in the organizational structure of management, indicates its importance, and gives a clear direction for further advancement. Along with the above, grading has other advantages:

allows you to optimize the payroll, eliminate duplication of functions, remove unimportant positions from the staff list, adjust salaries in relation to the importance of positions, reduce the payroll by up to 10%, without negative consequences for the company, because there is a more rational use of funds;

contributes to the creation of internal fairness in the remuneration system, which is achieved by developing or adjusting the permanent part of the salary, taking into account the value of the position and its impact on the company's performance;

grading is a convenient tool that allows you to manage staff turnover. Reducing turnover, which may be one of the goals of grading, allows the company to save money on the selection and training of new employees. Many companies, on the contrary, when introducing a grading system, consciously go to the

Received in the editorial increase in staff turnover, since grading provides a clear system for assessing and selecting personnel in accordance with the required competencies, and specialists who do not meet these requirements can be replaced. Grades also highlight strategically important positions, for which the stability of personnel is important, and insignificant positions, the frequent change of employees in which does not affect the activities of the organization. Thus, managers can manage personnel more rationally.

The main disadvantage of grading is the rather high cost of implementing this system in an enterprise, as well as the difficulty in determining the expected financial return. At the same time, not only the initial costs for creating a grading system are high, but also for further maintenance of it. The introduction of a grading scheme as a tribute to fashion is inappropriate.

Grading justifies itself, especially in large companies. In them, the personnel structure can be very fuzzy, and its optimization can lead to significant benefits in the future. In small companies, only a certain category of employees can be subjected to grading, for whom the grading system, due to the specifics of their activities, will be most effective. In any case, the introduction of grades is a revolutionary change that requires significant costs, no matter how progressive it may be. The organization must be internally ready for such reforms, and the management is convinced that it is grading that will optimize personnel costs

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In modern educational and regulatory literature, the following definition is given accounting:

Accounting is an ordered system of selection, registration and generalization of information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

Thus, a modern accountant carries out extensive activities, including the reflection of business transactions in the accounts of accounting, planning and management decisions, control and auditing, review, evaluation and analysis of the economic activities of the organization.

One of the main activities of the accounting department of any organization is accounting for the wages of employees of the enterprise. This area of ​​work of accounting is one of the most time-consuming and responsible, and rightfully occupies one of the central places in the entire accounting system at the enterprise.

This topic is relevant, because in the conditions of a market economy system, in accordance with changes in the economic and social development the country is changing significantly and the policy in the field of remuneration, social support and protection of workers. Many functions of the state for the implementation of this policy have been transferred directly to enterprises that independently establish the forms, systems and amounts of remuneration, material incentives for its results.

One of the main factors affecting labor productivity, and hence the result of economic activity in general, is wages.

The current labor legislation under the term "remuneration" understands not just the amount of wages set for the employee, but the whole system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements , local regulations and employment contracts (Article 129 of the Labor Code of the Russian Federation).

Salary - 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 concept of “salary” has been filled with new content and covers all types of earnings (as well as various types of bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts of money accrued to employees in accordance with legislation for time not worked (annual leave, holidays, etc.).

Market relations have brought to life new sources of cash income in the form of amounts accrued payable on shares and members' contributions. labor collective in the property of the enterprise (dividends, interest).

Thus, the labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all organizational - legal forms established by law.

The statutory legal form of regulation of labor relations, including in the field of remuneration of employees, is the collective agreement of the enterprise, which fixes all the conditions for remuneration that are within the competence of the enterprise.

The purpose of this work is to conduct a study of accounting for payroll calculations at a particular facility, analyze the existing systems and forms of remuneration, find out their shortcomings, and analyze the use of the payroll fund.

To achieve this goal, the following tasks must be completed. First, define the essence of wages. Secondly, to consider the existing forms and systems of remuneration, the procedure for calculating certain types of wages and how these forms and systems are applied at the surveyed facility, to consider the current bonus system. It is necessary to analyze the costs at this facility, determine the funds that exist at the enterprise and from which remuneration is paid for the work of employees. Thirdly, it is necessary to consider the accounting of deductions and deductions from the wages of employees, as well as their reflection in the accounts of accounting.

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

This work is done on the example of work Individual Entrepreneur"Levin".

1. Theoretical foundations for accounting for wages, forms and systems of wages

1.1 Essence and functions of wages

Remuneration of labor is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements and labor contracts.

In a market economy, enterprises are looking for new models of remuneration. Before constructing a mechanism for remuneration in the new conditions, it is necessary to determine what wages are, because many economists and practitioners persistently argue that instead of the concept of “salary”, the concept of “labor income” should be used.

The most important thing is not to look for new terminology, but to reveal in more detail the essence and properties of the economic category “salary” in the changed conditions. The definition of wages as a share of the social product (total social product, national income, etc.) distributed according to work among individual workers is contrary to the market.

Wages are distributed not only according to the quantity and quality of labor, but their size also depends on the actual labor contribution of the employee, on the final results of the economic activity of the enterprise.

The category under consideration can be defined as follows. Wages are the main part of the funds allocated for consumption, which is a share of income (net output), which depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.

AT economic theory There are two main concepts for determining the nature of wages:

a) wages are the price of labour. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand;

b) wages - this is the monetary expression of the value of the commodity "labor power" or "the transformed form of the value of the commodity labor power". Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.

The cost of labor has both qualitative and quantitative sides. The qualitative characteristic of the value of labor power lies in the fact that it expresses certain relations of production, namely, the sale by workers of their labor power and the purchase of it in order to increase profits. Quantitatively, the value of labor power is determined by the value of the means of subsistence needed to produce, develop, maintain, and perpetuate labor power.

In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piecework and hourly wages. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.

The purchase and sale of labor occurs under labor contracts (contracts), which are the main documents regulating labor Relations between employer and employee.

Exist following features wages: distribution function, social function and stimulating (motivational) function.

The market economy eliminates the command distribution system, which consists in breaking the functions of production and distribution (enterprises create national wealth, the state distributes it). Distribution functions are transferred to the direct manufacturer or private owner of the enterprise. Only the owner has the right to independently dispose of the means of production and the results of labor. The adoption of laws on property, on entrepreneurship and others finally determined the fate of the previously centrally established mechanisms for the formation of wages. Under the new conditions, the decentralized form of distribution relations is guided by cost indicators, competition in the market and reflects the financial and market position of the enterprise.

With the transition to the market, wages become the main element in the reproduction of the labor force, and for the entrepreneur, the employer of the labor force, the social function of the labor force begins to play a completely equal role along with the stimulating one. The employee's budget should provide him with expenses not only for clothes and food, but also for the purchase of a house, apartment, wages household services and so on. There are two levels of ensuring the social orientation of wages. The first is regulated by the state. Its direct impact on the level of wages is expressed in the form of establishing a minimum guaranteed level of wages. The indirect impact is associated with the indexation of the cost characteristics of the standard of living depending on inflation and price increases. In this way, the state protects the labor income of the worker from the tendency, characteristic in some cases of a market economy, to save on labor costs. Second main level of implementation social function wages are carried out directly at the enterprises. If wages are considered in terms of the income required to ensure the normal reproduction of only the worker himself, then the most common division of all personnel into groups according to the type and magnitude of the social costs for the reproduction of their labor force. In the general case, wages should be differentiated according to the complexity of the work and the qualifications of the workers. If, however, wages are considered as income necessary to ensure the normal reproduction of not only the worker, but also his family, then the wage mechanism will be built taking into account the level of consumption in the worker's family.

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abstract

Course work contains 57 pages, 6 formulas, 16 tables, 34 used sources.

Salary, remuneration system, form of remuneration, personnel, wage function, bonus, allowance, rate, additional payment, labor productivity, labor resources.

The object of the study is VKM-Steel LLC.

The purpose of the work is to explore the remuneration system in VKM-Steel LLC and formulate the main directions for its improvement at this enterprise.

Research methods - survey, questioning, analytical, economic-statistical and comparison method.

The degree of implementation is partial.

Scope - in the practice of personnel management of VKM-Steel LLC.

Introduction

1. Theoretical basis wage systems in the enterprise

1.1 Essence and functions of wages

1.2 Forms and systems of remuneration

1.3 Foreign experience in the application of modern forms and systems

wages

2. Analysis of the wage system at the enterprise on the example of VKM-Stal LLC

2.1 Study of the current state of labor resources

at the enterprise

2.2 Analysis of the current wage system at the enterprise

2.3 Evaluation of the effectiveness of the remuneration system at the enterprise

3. Improving the wage system at VKM-Stal LLC

Conclusion

List of sources used

Introduction

AT modern Russia many domestic industrial enterprises are introducing new management mechanisms in order to ensure the required level of performance. In a situation of the global financial crisis, the heads of enterprises are faced with the task of creating such management mechanisms that will be able to ensure the maximum efficiency of the business as a whole. Undoubtedly, this task is complex, and in order to solve it, it is necessary to implement a number of measures aimed at optimizing all managerial and economic processes of the functioning of enterprises.

On the one hand, the practice of anti-crisis measures has shown that the processes and systems of human resource management, especially the system of remuneration and incentives for personnel, have become the primary objects of optimization. And this is not unreasonable: the remuneration of employees is one of the most significant cost items of any enterprise whose owners want to get a management tool for this article, understanding where the levers of possible optimization and influence on the performance of employees are located.

On the other hand, the principles and rules for regulating remuneration and labor incentives that have been preserved at many industrial enterprises since Soviet times do not meet the requirements of a changing market and business needs in today's realities, especially in a situation of economic crisis, as a result of which there is an objective need to improve remuneration and labor incentives. enterprise personnel.

Based on the practice of recent years, we can conclude that the key goal of the system of remuneration and incentives for personnel is the progressive solution of the main tasks of the "triangle of business" in the field of remuneration and incentives, namely: on the part of shareholders - this is to ensure maximum return on investment to personnel in terms of the payroll fund; on the part of managers - ensuring communication of results labor activity income earners; on the part of the staff - the search for a job that satisfies key needs and corresponds to the main motivators of labor activity. The success of activities within the framework of building various models pay and incentive systems for staff.

The relevance of solving the above problems for the Russian economy determined the theme of the course work.

The purpose of this course work is to explore the wage system in VKM-Steel LLC and formulate the main directions for its improvement at this enterprise.

To achieve this goal, the following tasks were solved:

To reveal the essence and functions of wages;

Consider the forms and systems of remuneration;

To study foreign experience in the application of modern forms and systems of remuneration;

Conduct a study of the current state of labor resources in VKM-Steel LLC;

Analyze the current wage system in VKM-Steel LLC;

Assess the effectiveness of the wage system in VKM-Steel LLC;

Propose the most advanced system of remuneration in VKM-Stal LLC.

The object of study in the work is VKM-Steel LLC.

The theoretical and methodological basis for writing a term paper was the works and publications of Russian and foreign specialists on the issues under consideration.

1. Theoretical foundations of the wage system at the enterprise

1.1 Essence and functions of wages

Wages are the main part of the funds allocated for consumption, which is a share of income (net output) that depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.

In economic theory, there are two main concepts for determining the nature of wages:

a) wages are the price of labour. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand;

b) wages are the monetary expression of the value of the commodity "labor power" or "the converted form of the value of the commodity labor power". Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.

In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piecework and hourly wages. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.

The purchase and sale of labor occurs under labor contracts (contracts), which are the main documents regulating labor relations between the employer and the employee.

The most important condition for organizing social production and stimulating highly efficient labor activity is the establishment of a measure of labor and a measure of its payment. A measure of remuneration is the remuneration or wages received by workers for the provision of their labor. In practice, the salary or income of a particular employee can take the form of various monetary payments: monthly salaries, hourly wage rates, bonuses, remuneration, fees, compensations, etc.

The essence of wages lies in the fact that it represents the share of workers, expressed in money, in that part of the national income that is directed towards personal consumption and distribution according to the quantity and quality of the labor expended by each worker in social production.

Salary performs several functions. The reproductive function consists in ensuring the possibility of labor force reproduction at a socially normal level of consumption, that is, in determining such an absolute amount of wages that allows the conditions for the normal reproduction of labor force to be realized, in other words, maintaining, and even improving the living conditions of an employee who should be able to live normally (pay for an apartment, food, clothes, i.e. basic necessities), which should have a real opportunity to rest from work in order to restore the strength necessary for work. Also, the employee must be able to raise and educate children, future labor resources. Hence the original meaning of this function, its defining role in relation to others. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, a problem arises. additional earnings. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.

The social function is sometimes distinguished from the reproductive function, although it is a continuation and addition to the first. Wages, as one of the main sources of income, should not only contribute to the reproduction of the labor force as such, but also enable a person to take advantage of a set of social benefits - medical services, quality recreation, education, raising children in the preschool education system, etc. And besides, to ensure a comfortable existence of a person working at retirement age.

The stimulating function is important from the point of view of the management of the enterprise: it is necessary to encourage the employee to labor activity, to maximize returns, and increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.

The employee should be interested in improving his qualifications in order to receive more earnings, because. higher qualifications pay more. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the stimulating function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund (PAY) and the efficiency of the enterprise.

The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of labor collectives. In solving this problem, an important role is played by right choice and rational application of forms and systems of wages, which will be discussed below.

The status function of wages implies that the status, determined by the amount of wages, corresponds to the labor status of the employee. Status refers to the position of a person in a particular system. social relations and connections. Employment status is a place this employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires a public development of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). The status function is important, first of all, for the workers themselves, at the level of their claims to the salary that workers of the corresponding professions have at other enterprises, and the orientation of the staff to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

The regulatory function is the regulation of the labor market and the profitability of the firm. Naturally, ceteris paribus, the employee will be hired by the enterprise where they pay more. But another thing is also true - it is unprofitable for an enterprise to pay too much, otherwise its profitability decreases. Enterprises hire workers, and workers offer their labor in the labor market. Like any market, the labor market has the laws of labor price formation.

The production-share function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor, which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits on wage increases. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, the procedure for their calculation and dependence on the payroll.

The production-sharing function is important not only for employers, but also for employees. Some tariff-free wage systems and other systems imply a close dependence of individual wages on the wage fund and the employee's personal contribution. Within the enterprise, the wage fund of individual units can be built on a similar dependence (through the labor contribution coefficient (KTV) or in another way).

The solution of a two-pronged problem is connected with the organization of wages at the enterprise:

Guarantee remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;

To ensure that the employer achieves such a result in the production process that would allow him (after the sale of products on the goods market) to recover costs and make a profit.

Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, contributing to the development of social partnership relations between the two driving forces of the market economy.

Economic purpose wages - to ensure the conditions of human life. For the sake of this, a person rents out his services. It is not surprising that workers strive to achieve high wages in order to better satisfy their needs. Moreover, a high level of wages can have a beneficial effect on the country's economy as a whole, providing a high demand for goods and services.

Thus, the main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are to ensure the necessary wage growth; while reducing its costs per unit of production; a guarantee of increasing wages for each employee as the efficiency of the enterprise as a whole grows.

1.2 Forms and systems of remuneration

Enterprises independently develop and approve the forms and systems of remuneration. Tariff rates and salaries at enterprises can be used as guidelines for the differentiation of wages depending on the profession, qualifications of workers, and the complexity of the conditions of their work.

The payment system is 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 norm) and the price agreed between the employee and the employer work force .

In the practice of organizing wages, there are two types of labor rationing: tariff (setting standards for the quality of labor) and organizational and technical (setting norms for the amount of labor under the existing organizational and technical conditions for its implementation). In the Russian Federation, enterprises most often use the system of tariff regulation, which was established in the former economic system.

Organizational and technical regulation is provided by each enterprise independently, but its methodology must be common, otherwise the principle of equal pay for equal work will be ensured only within the enterprise, but not within the entire society.

The basis of remuneration is the tariff system, which is a set of standards with the help of which differentiation and regulation of wages is carried out depending on the complexity of the work performed; working conditions (normal, difficult, harmful, especially difficult and especially harmful); natural and climatic conditions for the performance of work; intensity and nature of work.

The tariff system includes the following elements: tariff rate; tariff scale; tariff coefficients and tariff-qualification reference books.

The tariff scale is a table with hourly or daily tariff rates, starting from the first, lowest level. Currently, six-digit tariff scales are mainly used, differentiated depending on the working conditions. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month). The tariff rate is always expressed in terms of money, and its size increases as the category increases.

The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates, depending on the category of work performed, is determined using the tariff coefficient, which is indicated in the tariff scale for each category. When multiplying the corresponding tariff coefficient by the rate (salary) of the first category, which is the base, the salary is determined for a particular category. Tariff coefficient the first digit is equal to one. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff scale.

The UTC can be recommended to non-state enterprises as the main one. As for enterprises in the non-budgetary sphere, they can independently, depending on their financial position and opportunities, develop a tariff scale, determine the number of its categories, the size of the progressive absolute and relative increase in tariff coefficients within the grid.

The categories assigned to workers, specific official salaries established by employees, are indicated in contracts, agreements or in orders for an enterprise or organization. These documents must be brought to the attention of the accounting department, since they, together with the documents on the development of the employee or the time sheet, are the basis for calculating wages.

The advantage of the tariff system of remuneration is that, firstly, when determining the amount of remuneration for work, it allows taking into account its complexity and the conditions for performing work; secondly, it ensures the individualization of remuneration, taking into account work experience, professional skills, continuous work experience in the organization; thirdly, it makes it possible to take into account the factors of increased labor intensity and the performance of work in conditions that deviate from normal. Accounting for these factors in remuneration is carried out through additional payments and allowances to tariff rates and salaries.

The tariff-free system of remuneration makes the employee's earnings completely dependent on the final results of the work of the team to which the employee belongs. Under this system, there is no fixed salary or tariff rate. The use of such a system is advisable only in those situations where there is a real opportunity to take into account the results of the work of an employee with the general interest and responsibility of each team.

All wage systems, depending on which main indicator is used to determine the results of labor, are usually divided into two large groups, called forms of wages.

The form of wages is one or another class of wage systems, grouped according to the main indicator of accounting for the results of labor in assessing the work performed by the employee in order to pay him.

There are two main forms of wages: hourly and piecework.

Time-based - a form of remuneration in which wages are accrued to an employee at a fixed rate or salary for the time actually worked.

Piecework - a form of remuneration for the actually performed amount of work (manufactured products) based on the current prices per unit of work.

Time and piecework forms of wages have their own varieties, which are commonly called systems.

There are several systems of the time-based form of remuneration: simple time-based, time-bonus, time-bonus with a normalized task, "floating salaries", etc.

Wages under a simple time-based system are calculated at the tariff rate of an employee of this category for the time actually worked. Hourly, daily, monthly tariff rate can be set.

The salary of an employee for a month (Zpm) at the established hourly tariff rate of an employee of this category (Tch) is determined by the formula:

Zp.m. = Tch ChChf, (1.1)

where Chf is the number of hours actually worked in a month.

The wages of a worker for a month at a daily tariff rate are determined in a similar way.

With monthly payment, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days actually worked by the employee in a given month, as well as the planned number of working days according to the work schedule for a given month.

Time-bonus wage system - is a combination of a simple time wage with bonuses for the fulfillment of quantitative and qualitative indicators according to special provisions on employee bonuses.

Under the salary system, wages are paid not at tariff rates, but at established monthly official salaries. The official salary system is used for managers, specialists and employees. Official monthly salary - the absolute amount of wages, established in accordance with the position held. The salary system of remuneration may include elements of bonuses for quantitative and qualitative indicators.

The variable part of the salary includes elements such as surcharges and allowances. By their nature, they are close precisely to this part of the salary, but in terms of frequency they differ from the official salary or tariff rate. Each element of wages performs its functions. Additional payments and allowances are usually associated with special working conditions. They are relatively stable and personalized, that is, they are set for a specific person.

A number of additional payments and allowances are mandatory for enterprises of all forms of ownership. Their payment is guaranteed by the state and established by the Labor Code of the Russian Federation. Other surcharges and allowances are applied in certain areas of labor application. In most cases, these surcharges are also mandatory, but their specific amounts are negotiated directly at the enterprise itself.

By the nature of payments, surcharges and allowances are divided into compensatory (for work in the evening and at night; for overtime work; for work on weekends and holidays, etc.) and stimulating (for high qualifications (specialists); for professional skills (workers ) for work with a smaller number of employees, etc.).

Thus, the peculiarities of work are reflected in surcharges and allowances, whose list the enterprise establishes independently, without violating state guarantees for their compensatory types. Surcharges and allowances can be set as a percentage of the constant part of wages or in absolute amounts.

Enterprises of any form of ownership must have staffing tables approved by the management of the enterprise, which indicate the positions of employees and the monthly salaries corresponding to these officials.

The monthly salary of each category of worker can be differentiated depending on the level of qualification, academic title, degree, etc. in accordance with the regulation on the profession (position).

Management, engineering and technical workers and employees for the results of financial and economic activities can be rewarded from the profits of the enterprise according to the provisions approved by the enterprise.

Compensation for managers state enterprises must be stipulated in the employment contract (contract), so it is called the contract.

The piecework wage system is used when it is possible to take into account the quantitative indicators of the result of labor and adjust it by setting production standards, time standards, and a normalized production task. Under the piecework system of remuneration of workers, payment is made at piece rates in accordance with the quantity of products produced. The basis of piecework wages is the piecework rate per unit of products, works, services, which is determined by the formula:

Ed \u003d Tst / Nchvyr, (1.2)

where Tst - hourly tariff rate of the work performed, rub.;

Nchvyr, - the rate of output per hour of work;

Red - rate.

The piece rate, and accordingly the piece-rate form of remuneration, can be individual and collective.

Depending on the method of calculating earnings for piecework pay, there are several forms of remuneration.

Direct piecework wage system - when the work of employees is paid at piece rates directly for the number of products (operations) produced according to the following formula:

Zed = RedCV, (1.3)

where Zed - piecework earnings, rub;

Red - price;

B is the number of products produced.

It can be used where the increase in output depends mainly on the worker, where the work of the performer is rationed, where the need to expand the production of products and services comes to the fore. This system does not sufficiently stimulate the worker to improve the quality of products and to use production resources economically.

Piecework-bonus - when wages include bonuses for exceeding production standards, achieving certain quality indicators: delivery of work from the first presentation, absence of marriage, complaints, saving materials. It serves as the basis for motivating employees to improve both quantitative and qualitative labor results.

Indirect piecework is used to pay the labor of auxiliary workers (adjusters, order pickers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve:

In case of indirect piecework payment, the rate is determined based on the tariff rate of the normalized object of the main work, which is served by the indirect pieceworker:

where Pk is an indirect piece rate, rub. and cop.;

Тс - tariff rate, rub. and cop.;

Q is the normalized volume of the main work of an indirect worker, which is served by an indirect pieceworker.

This system motivates the employee's interest in improving the maintenance of production processes, rational use of resources, etc.

Chord - when the total earnings are determined for the performance of certain stages of work or for the full range of work performed. A variation of the piecework form is the remuneration of workers who are not on the staff of the enterprise and perform work under concluded civil law contracts. Lump-sum remuneration stimulates the performance of the entire range of work with a smaller number of employees and in a shorter time.

Piecework rates are determined with an individual form of remuneration according to the formula:

With a collective form of labor according to the formula:

where Cancer is a piece-rate piece rate, rub. and cop;

Pi - price of the i-th type of work, rub. and cop;

gi - the volume of the i-th type of work in physical units;

Q - the total amount of work on the final result, in physical terms.

For the reduction of the deadlines for the completion of a piece-by-piece task with the qualitative performance of work, workers are paid a bonus. Then the system will be called accord-bonus.

Among other forms of payment, it should be noted the tariff-free model, it is aimed at improving the organization and stimulation of labor. It synthesizes the main advantages of time and piecework wages and provides flexible linkage of wages with the performance of the enterprise and individual employees. It is based on the complete dependence of the employee's wages on the final results of the work of the labor collective and the assessment of the worker's work. Its essence lies in the fact that each employee of the team is assigned a certain qualification level, which does not form a salary. This model can be applied:

Based on a constant coefficient of the employee's qualification level;

Based on constant and current skill level coefficients.

In the first case, a single constant coefficient of the qualification level is established for the employee, which reflects his contribution to the result of the work of the team. In the second case, the constant coefficient is set in accordance with the main results of the worker's work, taking into account his qualifications, labor productivity, attitude to work, and the current coefficient takes into account the characteristics of work in a given period of time.

Thus, in the practice of organizing wages, there are two types of wage systems: tariff and non-tariff. The following main forms of wages are also distinguished: time, piecework and piecework.

1.3 Foreign experience in the application of modern forms and systems of remuneration

In foreign countries, extensive experience has been accumulated in the application of a wide variety of wage systems. The systems of individual countries are characterized by distinctive features: Sweden - solidarity salary, Japan - pay for experience and innovation, Germany - stimulation of productivity growth, USA - pay for qualifications, Great Britain - pay for individual contracts, in France - individualization of wages, Italy - payment of collective and individual allowances to the industry wage rate and allowances in connection with rising cost of living. At the same time, there is a general focus of wage systems on increasing the efficiency of production.

In countries with developed market economies, they are gradually abandoning traditional forms of wages depending on individual output. This is due to the fact that in the conditions of scientific and technical progress it is increasingly difficult to measure the personal contribution of an individual worker to the overall production process, on the one hand, and on the other hand, the tasks of stimulating cooperation within the work collective, the ability of their members to restructure and perceive innovations, and a sense of responsibility come to the fore. for product reliability and quality. Hence the orientation towards time-based forms of remuneration, which are based primarily on the degree of use of machines, savings in raw materials and energy, diligence in work, etc., i.e. indicators of success at the level of the group (team) and the team of the company as a whole. However, net time wages do not apply. All systems of the time-based form of remuneration are based on a normative basis, which increases its effectiveness. In the same place where the piecework form is preserved, there is a general reduction in the variable part of wages.

In Sweden, the variable part of wages linked to overall performance has increased, traditional forms of piece work have lost their importance, and the emphasis is on bonus systems and the promotion of good performance at the group level.

In Germany, in addition to flexible forms of work organization, much attention is paid to remuneration for combining professions and taking on additional responsibility. Accordingly, the salary structure takes into account such factors as psychological stress and responsibility for the organization of work, for its quality, for ensuring the functioning of equipment.

The merit system is also used in wage policy. The system of "merit evaluation" is designed to establish wages for employees of the same qualifications, but with different indicators of the quality of work. The factors by which employees are evaluated can be production (compliance with standards, the level of marriage, use of working time, etc.) and personal (initiative, labor and creative activity, taking responsibility for decisions in production, the ability to work in a team and etc.). Methods for evaluating the merits of employees are different - scoring, questioning, expert evaluation, grouping employees based on the results of evaluating their work. Merit assessment is most widely used in the United States.

Various forms of financial participation of employees contribute to deepening the interest of employees in the affairs of the company, encourage staff to work highly efficiently, which ultimately translates into increased profits and labor productivity.

Stimulation of improving the quality of the workforce (personnel development) is aimed at:

Recruitment and selection of personnel upon hiring;

Systematic certification of personnel;

Consolidation of personnel at enterprises;

Creation of appropriate organizational, technical and socio-economic working conditions at enterprises;

Material incentives for the continuous growth of the professional and qualification level of employees.

The personnel development mechanism is implemented in specific systems of remuneration, additional payments and allowances. An especially important role is played by the additional rates of income that the employee receives from the enterprise.

1) The system of attracting employees to the enterprise may provide, for example, for young people, sufficiently high initial wage rates that do not require material incentives. In Japan, a special family allowance is provided for young people, the size of which decreases with age and length of service simultaneously with an increase in the base wage, reflecting the increase in the professional and qualification level of the employee.

2) Various certification methods are widely used in foreign countries. The most well-known method is the assessment of the merits of an employee. The essence of this assessment lies in the fact that employees with the same qualifications and occupying the same positions, due to their abilities, experience, goals, can achieve different results. Evaluation of merit in enterprises can be used to make decisions about promotion, increase (decrease) in wages, vocational training (retraining), renewal (termination) of the contract, dismissal from work.

Evaluation of business, personal qualities of employees is an important tool for increasing their competitiveness in the intra-company labor market.

3) Staff retention at the enterprise occurs through the existing systems of wages, social benefits, dividends on company shares, etc. Japan has the most interesting experience of retaining personnel with the help of a salary system, where wage rates for first-time hires are 3.5–4 times lower than those for those who are already ending their careers in this firm. The system of "lifetime employment" provides for automatic salary increases in accordance with the age of the worker. But recently, this system has been supplemented by rewards for achievements. As part of the wage itself, there are also "surcharges for living", which include housing, transport and similar types of allowances to provide for various necessities of life. The total amount of these allowances is 9-10% of the employee's tariff earnings, and in the total amount of earnings this is an insignificant amount. Nevertheless, it seems that none of the vital aspirations of the worker escapes the attention of the employer. The development of a sense of community with the company among the staff is served by additional social benefits, benefits and services provided to the staff on a "voluntary" basis in addition to the mandatory, established state system social security. These include intercompany old-age provision, which has been converted from the former severance allowance funds. About 10% of companies in Japan have pension funds. These funds are provided with tax incentives, which gives firms an additional incentive to retain staff.

4) The creation of an appropriate level of organizational and technical conditions at enterprises is manifested in the systematic renewal of equipment and technology, the improvement of working conditions, which, other things being equal, helps to attract and retain personnel. The high organizational and technical level of production causes an increase in labor productivity, leads to an increase in the quality of products, and a reduction in the loss of working time. These conditions also include the organization and regulation of labor - the latter is an element of the organization of wages and, therefore, affects its size and differentiation. Socio-economic conditions of labor are the methods of its material and moral reward. Among them, an important role is played by the methods of setting and regulating rates and salaries: uniform wage rates, automatic increase in wage rates, changing rates based on the results of merit assessments. This allows us to take into account the specifics of individual industries and groups of workers.

5) Stimulation of continuous improvement of the qualification level is provided by the use of payment systems for knowledge, qualifications, combination of professions, etc. The essence of pay for knowledge is that the employee is paid not only for what he does in the workplace, but also for what he can potentially do, having the amount of knowledge for this. This system is effective in conditions of rapid modernization of production, transition to the production new products.

The experience of foreign countries, the so-called classical market (for example, France, Germany, Sweden, Japan, etc.) deserves the closest attention. The main forms of wage regulation there are:

state regulation - the establishment of a minimum wage, the maximum size of its growth during inflation, tax policy;

collective bargaining regulation at the national and sectoral levels - on a contractual basis between the government, industry leaders and trade unions, the general procedure for indexing incomes, forms and systems of wages, the size of one-time increases in its level, social payments and benefits (including unemployment benefits) are determined;

corporate collective agreements - firms set the size of tariff rates and salaries, additional payments and allowances, approve a system of profit sharing, etc.;

labor market - determines the average wage, etc.

All of these forms are closely interconnected, interact and influence each other, creating a single mechanism for regulating wages. Let us consider in more detail the features and specific tools for regulating and organizing wages using the example of France.

State regulation of wages is carried out in three directions: through the tax system, legislation and labor agreements, as well as establishing the dependence of the growth of the wage fund on inflation dynamics. One of the elements that form the basis for calculating local taxes is the payroll fund (18% of its value). Some other tax payments of enterprises are also connected with the payroll fund. So 2.6% of the fund is transferred to state organizations engaged in retraining of personnel (if the enterprise does not have such a center), and 1% to specialized organizations building housing (if there is no construction of their own). This means that even a small increase in wages can lead to a noticeable decrease in net income remaining at the disposal of the enterprise. These losses can be avoided by improving the use of available labor resources, introducing progressive technology, modern methods of organizing and managing production.

The central link in regulating the growth of the wage fund is the labor code and contractual relations on wage issues between trade unions, ministries, enterprises and individual workers. The Labor Code, adopted by the parliament, establishes the basic social guarantees for workers: the minimum wage, the conditions for granting unemployment benefits, the amount of the pension and the necessary work experience to receive it, the duration of paid leave, the principles of hiring, and other issues are resolved on its basis. directly or indirectly influencing the formation of the wage fund and social expenses.

In agreements between sectoral trade unions and ministries (national labor contracts), tariff systems are established that are uniform for sectors of the economy with a fairly wide range of pay within each category. The national labor contracts also define the length of service to increase wages. For example, after two years, an employee's salary can be increased by 2% of the rate, subject to annual positive certification.

Agreements on remuneration of labor concluded at the level of enterprises are formalized in the form of collective and labor contracts. The collective agreement is concluded between enterprises and employees in agreement with the local trade union. The contract provides for the size of the tariff rates and salaries in force at the enterprise, and other conditions for remuneration (payment for holidays, annual remuneration, various kinds of additional payments).

An employment contract (contract) is concluded between the employee and the administration of the enterprise. It specifies the specific amount of wages and other conditions of remuneration.

Depending on the quality and efficiency of labor in many enterprises, employees are paid an annual bonus (the thirteenth salary). Once every three years, on the basis of a special agreement on interest in income, they are paid a premium for the income received, as a rule, not more than 1.5 of the tariff rate. Annual remuneration is issued to employees in the hands of five years. During this time, the amount of remuneration is credited to a special bank account, the interest on which is not taxed, which creates an interest in working at the enterprise.

In France, there is also a mechanism for regulating the wage fund depending on inflation. The confederations of enterprises and the financial administration agree and fix the amount of the wage fund for the coming year, but the increase in the wage fund should not outpace the increase in inflation.

In conclusion, it should be noted that one cannot mechanically transfer French or any other experience into our economy. However, its analysis is useful. It will help to intensify the search for new approaches and models of organization and regulation of wages in modern conditions. But not only abroad, new models of remuneration are being developed and implemented. In our country, experience has been gained in introducing such a rather original and promising system of remuneration as "tariff-free".

company wages

2. Analysis of the wage system at the enterprise on the example of VKM-Stal LLC

2.1 Study of the current state of labor resources at the enterprise

Limited Liability Company "VKM-Steel" was established on the basis of the decision of the founder (Decision of the founder No. 1 dated May 12, 2005) and in accordance with Federal Law No. 14-FZ dated 08.02.98 "On Limited Liability Companies".

The main objectives of LLC "VKM-Steel" are:

Expansion of sales markets through the development of new types of products and increasing the competitiveness of manufactured products, taking into account the export potential;

Development of new modern financing mechanisms investment projects through a combination of investors' own and borrowed funds and government support;

Ensuring social and commercial impact through a significant increase in production volumes, an increase in the number of jobs and wage growth.

The main activities of VKM-Stal LLC are:

Manufacture of steel castings for freight rail cars;

Development, production and sale of chemical, gas, oil and other

Equipment, specialized automotive equipment and spare parts, freight rolling stock for railway transport;

Development and integration of the latest types of technologies that increase the functional and consumer properties of industrial products and consumer goods;

Implementation of foreign economic activity;

Consulting and expertise on economic, legal and financial activities;

Implementation of leasing activities;

Provision of services for the carriage of goods by rail;

Attraction of borrowed funds and investments within the country and abroad in any forms used in commercial practice, including the sale and purchase of shares, bonds, bills of exchange and other securities;

Provision of consulting services in the field of management of organizations;

Organization and conduct of commercial transactions in the securities market.

All personnel of the enterprise is divided into personnel of the main activity (industrial and production) and personnel of organizations that are on the balance sheet of the enterprise (non-industrial, non-core personnel).

The security of the enterprise with labor resources is presented in table 2.1.

Table 2.1 - Security of the enterprise "VKM-Stal" LLC with labor resources for 2010-2012

	Number, pers.	Deviation 2012 to 2010 (+,-)
Average number of employees
Total workers
Including: Essential workers; Auxiliary workers
Total RFP

At the end of 2012, the payroll number of employees was 2058 people (in 2011 - 2028 people, in 2010 - 1884), of which 494 people were employed in auxiliary production, 1473 people directly in the main production, 91 people in the administration.

The most important stage in the analysis of the provision of an enterprise with a labor force is the study of its movement. To characterize the movement of labor in VKM-Steel LLC, we analyze table 2.2.

Table 2.2 - Information for the analysis of the movement of the labor force of VKM-Stal LLC for 2010-2012

	Index				Deviation 2012 from 2010	Growth 2012 to 2010, %
	Consisted of employees at the beginning of the period, pers.
	Total accepted, pers.
	Total dropped out, people, including:
	By own will;
	Transferred to other enterprises
	Dismissed for violation labor discipline;
	On downsizing
	Consisted of employees at the end of the period, pers.
	Average headcount, pers.
	Number of employees who worked for a year, pers.
	Intake turnover ratio, % (p. 2: p. 9)
	Retirement turnover ratio, % (p.3:p.9)
	Total turnover ratio, % [(line 2+line 3): line 9]
	Staff turnover rate, % [(p.4+p.6):p.9]
	Frame retention rate, % (p.10:p.9)

From the data in Table 2.2 it can be seen that at the enterprise under study, the total turnover ratio for the period 2010-2012. decreased by 31%. The turnover rate for admission in 2012 is lower than the retirement rate.

Much attention is paid to discipline at the enterprise, so the number of people dismissed for violation of labor discipline (absenteeism, lateness, etc.) has decreased by 2 times. On the other hand, in 2012, 14 fewer people left of their own free will - 276 people (including temporary workers).

The percentage of hired workers decreased by 42%. The number of employees who worked at the enterprise throughout the year also increased. It can be concluded that the workers are satisfied with the working conditions and the level of earnings.

Table 2.3 - The use of labor resources in VKM-Steel LLC for 2010-2012

Index				Deviation 2012 to 2010 +/-
Average number of workers (HR)
Worked per year by one worker:
Hours (H)
Average working day (P), hours
Working time fund, h.

The data in Table 2.3 allow us to state that in the analyzed enterprise, the actual working time fund increased over the study period of 2010-2012. by 4,318,83.3 hours. The available labor resources of OOO VKM-Steel are not fully utilized. On average, one worker worked 237.2 days instead of 238.2, in connection with which the extra-planned whole-day loss of working time amounted to 1 day per worker, and 1682 days for all.

To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared (table 2.4)

Table 2.4 - Balance of working time per one average worker of VKM-Stal LLC

term paper, added 08/08/2011

Theoretical aspects wage organization. Concept, essence, elements, functions and types of wages. Tariff system of wages. Modern systems in Russia. Analysis of the current salary system at the enterprise, improving its efficiency.

thesis, added 01/16/2012

Theoretical foundations of wages in modern conditions. The essence and functions of wages, its forms, systems and methods of evaluation. Analysis of the formation and use of the wage fund at the enterprise, the economic efficiency of its use.

term paper, added 02/18/2013

Socio-economic essence of wages and the basis of its organization. Analysis of the remuneration system at the enterprise Food Combine of the AMSU. The effectiveness of the use of the wage system and measures to improve it at the analyzed enterprise.

term paper, added 04/13/2008

Essence, functions and value of wages; forms and systems of remuneration; domestic and foreign experience. Analysis of the organization of labor and the form of its payment in OAO OOMZ "Transprogress", the system of bonuses and incentives for employees, the amount of remuneration.

thesis, added 06/03/2014

Theoretical foundations of wages: modern transformations in this area, the main forms and systems of wages. Characteristic marketing research stimulation of work abroad. Evaluation of the effectiveness of the use of funds for wages.

thesis, added 05/25/2010

Analysis of the level of labor productivity, dynamics and structure of the labor resources of the enterprise. The essence and functions of wages, the procedure for its calculation, evaluation of the efficiency of use. Forms and systems of remuneration and conditions for their application in the organization.

term paper, added 06/16/2014

The economic content of wages and its organization. Forms and systems of wages. Evaluation of the financial condition of LLC "M. Egorova", analysis of labor and wages at the enterprise. Ways to improve pay and work incentives at the enterprise.

	Index				Deviation fact. 2012, +/-	Growth fact. 2012, %
						from the fact of 2010	from the 2012 plan	actually 2010.	according to the plan for 2012
	Calendar fund of time, incl.
	Festive
	Weekends
	Nominal working time fund, days
	Absences from work, days, including:
	Annual holidays
	Turnout fund of working time, days
	Duration of the working day, hour.
	Working time budget, hour
	Pre-holiday shortened days, hour.
	Intra-shift downtime, hour
	Useful working time fund, hour

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INTRODUCTION

1. THEORETICAL AND METHODOLOGICAL ASPECTS OF RESEARCH OF THE STAFF PAYMENT SYSTEM IN THE ORGANIZATION

1.1 Principles and functions of the organization of remuneration

2. ANALYSIS OF THE PAYMENT SYSTEM FOR LABOR UNATRADE LLC

2.1 Characteristics of the enterprise

2.2 Study of the current wage system

3. DEVELOPMENT OF A PROJECT TO IMPROVE THE PAYMENT SYSTEM IN UNATRADE LLC

3.1 Main directions for improving the wage system

3.2 Calculation economic effect from the implementation of the proposed activities

3.3 Information and legal support of the project

CONCLUSION

LIST OF SOURCES USED

INTRODUCTION

Relevanceresearch. Operational efficiency modern companies is determined by the performance of the personnel working at the enterprise, the system of remuneration, and personnel motivation. Today, human capital is becoming a unique competitive advantage. The personnel management system is designed to ensure the effectiveness, where one of the most important places is the introduction of an effective remuneration system.

The modern system of remuneration must necessarily comply with strategic goals companies, creating a true assessment of the contribution of employees to achieving optimal results, creating favorable conditions for involving the personnel working at the enterprise in solving common problems, building loyalty and being fairly perceived by employees.

Today, the development and implementation of effective wage systems, which should aim at modernizing the economy, guaranteeing the combination of social and economic interests and goals of the company and its staff, shareholders and managers, are becoming relevant today. This primarily involves the use of innovative approaches to the formation of a remuneration system, taking into account all the features and subtleties of the company's activities and many years of experience of foreign and domestic companies on remuneration issues.

Despite the large number of publications on this topic, many aspects of the development of effective remuneration systems require a change in approaches due to the changing conditions dictated by modern business, increased requirements for the level of professional training and personal qualities of employees, complication of working conditions and relations in the world of work, development the latest technologies and methods of improving the system of remuneration in companies.

These circumstances are of particular importance for modern organizations, where a high level of requirements for the qualifications of personnel working at the enterprise implies appropriate remuneration.

The insufficient development of a number of aspects of the remuneration systems for the personnel of modern companies determined the choice of the topic and determined the goal, objectives, subject and object of the thesis research.

Object of study personnel service Yuna Trade LLC.

Subjectohmresearch is the system of remuneration in the organization.

Targetresearch analyze the existing system of remuneration of the staff of the company "Yuna Trade" and develop directions for its improvement.

To achieve the goal, the following tasks:

· explore the theoretical and methodological aspects of the system of remuneration of personnel working at the enterprise, determine the essence, functions and purpose of wages;

· to analyze the system of remuneration on the example of Yuna Trade LLC;

· to develop a system of measures to improve the system of remuneration of LLC "Yuna Trade".

· to carry out an economic assessment of the effectiveness of the project to improve the system of remuneration in the company Yuna Trade LLC.

In preparing the graduation project, ILO normative documents, ILO Conventions and Recommendations on wages, the main provisions of the Constitution of the Russian Federation, the Labor Code of the Russian Federation, legal acts relating to remuneration, social protection and social insurance of citizens of the Russian Federation, materials from Internet publications were used; accounting data of Yuna Trade LLC.

StePen nouchnaboutth raspworknnaboutWithtand. The issues of wages remain the subject of research by Russian and foreign economists due to their relevance and practical significance.

Various aspects of remuneration, remuneration, compensation in labor activity are reflected in the works of Russian economists: Aganbegyan A.G., Batkaeva I.A., Batukhtina I.L., Volgina N.A., Gvozdeva H.H., Gorelova N.A., Zhukov A.JL, Ilyina E.P., Kibanova A.Ya., Kulikova V.V., Kokina Yu.P., Krasovsky Yu.D., Mitrofanova E.A., Odegova Yu.G., Ponizova V.T., Rakoti V .D., Rudenko G.G., Travina V.V., Fedchenko A.A., Shekshni C.V. and others.

So the work of foreign researchers, such as Adams S., Armstrong M., Alderfer K., Berger D., Herzberg F., Locke E., McClelland D., Maslow A., Mermann E., Milkovich J., Newman J., Ouchi W., Henderson R. and others.

StRattothatRaRabots: the graduation project consists of an introduction, four chapters, a conclusion, a list of references, applications.

1. THEORETICAL AND METHODOLOGICAL ASPECTS OF RESEARCH OF THE STAFF PAYMENT SYSTEM IN THE ORGANIZATION

1.1 Principles and functions of the organization of remuneration

One of the main aspects of remuneration in the organization is the establishment of a remuneration system.

The Labor Code (Article 135) defines a set of rules for determining wages under the wage system.

The remuneration system includes a method for establishing the ratio of a measure of labor and a measure of remuneration for work, on the basis of which the procedure for calculating wages for the organization's personnel (form of wages) and the size of tariff rates and salaries is built. The remuneration system also includes the procedure for payment, conditions, and the amount of allowances and compensatory surcharges, the procedure for payment, the conditions and amount of surcharges and incentive bonuses, bonuses.

The manager's remuneration system is established in accordance with labor legislation and regulatory legal acts, including labor law norms, which means that the terms of remuneration for the manager should be based on the guarantees provided for by the Labor Code of the Russian Federation, federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation and other regulatory legal acts.

The remuneration system at each enterprise should be reflected in the agreement, collective agreement, or local regulatory act of the organization.

The main purpose of the remuneration system is to stimulate the production behavior of the company's personnel, aimed at achieving strategic objectives, in other words, to unite the material interests of employees with strategic objectives enterprises.

The traditional compensation system is a system of remuneration for personnel working at an enterprise, which is based on the principle of determining the remuneration of each employee (the size of the official salary and a set of material benefits) as a function of two variables: the intrinsic value of the job occupied and the market value.

When creating remuneration systems for each specific organization, it is necessary to take into account the basic principles on which the remuneration system is built.

1. Remuneration depends directly on the strategy of the enterprise. The strategy has a direct impact on the work of the enterprise, the structure, criteria for evaluating work, the employment of employees and the system of remuneration.

2. The system of remuneration must comply corporate culture companies. The wage system should be part of an integral system, and not an alien element.

3. Creation of the concept of remuneration. The remuneration system should declare the principles of remuneration accepted in the organization so that they are understandable to all those working in the organization.

4. The principle of the ratio of pay and labor results. The optimal principle for today is the principle of remuneration based on the results and the remuneration system, which takes into account changes in the remuneration of personnel working at the enterprise in accordance with productivity.

5. The principle of internal and external equality. Internal equality refers to the degree of equality from group to group in an organization, formed on functional responsibilities, and not on individuals. By external equality, we mean the possibility of comparing the level of remuneration in an organization with the market or a similar area of ​​business.

6. The principle of "transparency" of the wage system for all employees. There are quite serious arguments in favor of talking about wages: the company pays for what it sees fit, for work in the main areas of business. In this connection, an open discussion of what the remuneration system should be aimed at provides an opportunity to once again convince employees to work in this direction; dissemination of information about the principles of remuneration means that employees can be trusted with sensitive information, and the enterprise, for its part, shares the rules of the game with its personnel. What is to be discussed is not the size of the wages of workers, but the principle of distribution of money.

7. Opportunity for the participation of operating enterprises in changing wage systems. The vast majority of employees of the enterprise are not experts in the field of wages, but often their comments are useful in assessing the effectiveness of wage systems.

8. Adequacy of the remuneration system to changes in business conditions. It is quite obvious that the wage system cannot remain unchanged. The changing situation in the economy or the company's strategy may make adjustments to the concept of remuneration.

9. Implementation technology. Under the technology for the implementation of remuneration systems, we mean a set of actions accompanying the introduction, maintenance and study of the effectiveness of the remuneration system. For effective work internal PR is very significant - but only if the remuneration system is understandable to employees and supported, in this case it achieves its goals. The most common misconception among employers is that a salary is a salary.

In reality, salary refers to the entire remuneration system adopted in the organization. The system includes salaries, additional payments, compensatory allowances, incentive allowances, and bonuses. Remuneration systems, including the amount of tariff rates, salaries, additional payments and allowances of a compensatory nature, for work in conditions deviating from normal, systems of additional payments and allowances of a stimulating nature and a bonus system, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts, including labor law norms. Changes to an employment contract regarding remuneration are made by an additional agreement and nothing else. The employee must be notified about changes in the conditions of remuneration and the reasons that led to this two months before the introduction of changes. The principles of the organization of remuneration are most appropriate to classify in accordance with the functions for which they are aimed. (Figure 1.1)

Figure 1.1 - Relationship between the principles of organization and functions of remuneration

On the basis of the principles of organization and the functions of wages in the conditions of the formation of market relations, a wage system is created in organizations.

Restructuring the organization of wages with the requirements of the market and provides for the solution of certain tasks:

Growing interest of employees in identifying and using reserves of labor efficiency while excluding the possibility of obtaining unearned funds;

Elimination of cases of equalization in wages, achieving dependence of wages on the results of labor, both individual and collective;

Since each enterprise has its own specifics in the organization of remuneration, its organizational prerequisites should be as shown in Figure 1.2.

Figure 1.2 - Organizational bases of remuneration at the enterprise

So, the remuneration of workers is the price of labor resources taking part in the production process. To a large extent, it is determined by the size and quality of the labor expended, but market factors play a significant role - the demand and supply of labor; the prevailing certain market conditions, territorial aspects, legislative norms and others.

1.2 Remuneration systems for personnel in organizations of the Russian Federation

The system of remuneration is a method of determining the amount of remuneration depending on the costs, results of labor.

In accordance with Article 135 of the Labor Code of the Russian Federation, wages are set employment contract in accordance with the remuneration systems in force in the organization.

Therefore, each manager should have his own system of remuneration of employees. The basis for its development are the provisions of the Labor Code and other legislative norms.

In accordance with Article 129 of the Labor Code of the Russian Federation, wages are remuneration for work, which depends on:

employee qualifications,

The complexity, quantity, quality and conditions of the work performed.

Wages include:

· compensation payments,

incentive payments.

Compensatory surcharges and allowances, including for work in conditions deviating from normal, in special climatic conditions and in territories subjected to radioactive contamination, and other payments of a compensatory nature.

In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, wage systems, including the amounts:

tariff rates,

official salaries,

surcharges and allowances compensatory

systems of additional payments and bonuses stimulating

bonuses

are established by collective agreements, agreements, local regulations.

All documents must be drawn up in accordance with labor legislation and other regulatory legal acts, including labor law norms.

When choosing and developing employee remuneration systems within the organization, the systems shown in Figure 3 can be used:

· Tariff systems of remuneration.

· Tariff-free wage systems.

· Mixed wage systems.

Figure 1.3 Staff remuneration systems in the Russian Federation

The tariff type of wages is preferable for an employee than for a manager. The preference is based on the fact that the tariff type involves the establishment of wage conditions before the start of employment and is not related to the final results of the activity.

The tariff-free type of salary is preferable for the manager, because, in this case, remuneration is made after the results of the activity become known. The tariff-free type strictly links the amount of wages with the results of labor activity.

Tariff-free types of wage organization are based on the following principles:

· wage fund of employees of the enterprise or individual divisions represents a fixed percentage of the company's revenue;

The wage fund is distributed among the employees of the enterprise on a shared basis based on the actual contribution of the employee to the overall result;

personal result is determined on the basis of a set of coefficients that take into account experience, qualifications, mastery, significance, the ability to achieve current and future goals, and most importantly, the degree of realization of the ability, expressed in the estimated characteristics of labor efficiency.

With the tariff-free type of organization of remuneration, the individual salary of the worker represents a part in the general collective wage fund. The general wage fund in such a system may depend on the revenue of the enterprise, and individual wages - on the individual contribution of the employee to the achievement of the result.

The most common tariff-free wage systems, for today, are:

· a system based on the construction of "forks" of ratios in wages of different quality (VSOTRK);

· universal market system of assessment and remuneration (GROWTH).

In the practice of calculating wages, taking into account the quality and quantity of labor of each particular worker, five methods can be distinguished, as shown in the figure:

· Calculation of the variable part of wages, using the coefficient of labor contribution (KTV).

· Calculation of the variable part of the wages of employees of a construction organization, using the qualification level coefficient (KTU).

· Calculation of the variable part of wages, based on the use of a "fork" of the ratios of wages of different quality (VSOTK system).

· Calculation of the variable part of wages, using the Ford criterion.

· Calculation of the variable part of wages using the coefficient of labor efficiency (GROWTH system).

Labor rationing is the basis for the development of norms for the performance of various operations, it makes it possible to establish a normalized amount of labor costs for each employee. The purpose of tariffing is the establishment of tariffs for certain types of work and operations, which makes it possible to organize work to determine the amount of wages for employees.

Most organizations use tariff systems for remuneration. Tariff systems of remuneration are systems of remuneration based on the system of differentiation of wages of workers of different categories. At the same time, it should be borne in mind that only tariff wage systems are provided for by the Labor Code.

All other types of remuneration systems are not established by the Labor Code, but in accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the manager has the right to establish any remuneration systems that must meet the only condition:

must not contradict the requirements of the Labor Code of the Russian Federation and regulations containing labor law norms.

The tariff system acts as a link between the regulation of labor and wages. The tariff system is a set of standards by which wages are differentiated and regulated depending on the complexity and working conditions.

The tariff system includes:

tariff rates,

tariff rate,

tariff scale,

tariff and qualification guides,

allowances, surcharges to tariff rates and salaries,

regional rates.

The tariff scale represents a complex of tariff categories and corresponding coefficients or the ratio of tariff rates by categories. It serves to establish the ratio of wages in accordance with qualifications. From practice, four types of six-digit grids are known, which differ in the nature of the change in tariff coefficients from category to category:

Constant absolute and regressive relative increase in tariff coefficients.

Progressive absolute and constant relative increase in tariff coefficients.

Regressive absolute and relative increase in tariff coefficients.

Progressive absolute and relative increase in tariff coefficients.

Tariff systems of remuneration are established taking into account:

tariff-qualification directory of works and professions,

qualification directory of positions of managers, specialists and employees or professional standards,

state guarantees for wages.

According to the opinion of the official bodies, expressed in the Letter of Rostrud dated April 27, 2015. No. 1111-6-1, when installed in staffing salaries for positions of the same name, the salaries must be set the same.

At the same time, the “over-tariff part” of wages (allowances, additional payments and other payments) may vary, including depending on:

qualifications,

the complexity of the work

the quantity and quality of labor.

Rostrud bases its opinion on the fact that, despite the fact that Article 143 of the Labor Code of the Russian Federation, which provides for the tariff system of remuneration, provides a basis for establishing a “plug” of official salaries, when setting a “plug” of salaries for positions of the same name, one must remember the responsibility of the manager to ensure equal pay for work of equal value to employees (Article 22 of the Labor Code of the Russian Federation).

The salary of an employee depends on the qualifications, the complexity of the work, the quantity and quality of labor (Article 132 of the Labor Code of the Russian Federation).

Discrimination in the setting of wage conditions is prohibited.

Tariff rates can be changed: the range of the grid can be increased or decreased, i.e. the ratio of the rates of the extreme categories; a mixed nature of the construction of grid parameters can be chosen, using a combination of progressive, regressive and equal relative and absolute increase in tariff coefficients.

For all business entities that are on budget financing, the use of a single tariff scale (ETC) is mandatory. Consisting of 18 bits. The size of the tariff rate (salary)

1st category is established by the Government of the Russian Federation. Rates (salaries) of working other ETC categories are set by multiplying the tariff rate (salary) of the 1st category by the tariff coefficient corresponding to the category.

The tariff rate determines the amount of remuneration per unit of working time and depends on the conditions, forms of remuneration, value and complexity. The size increases as the complexity of the work increases. The tariff rate is expressed in monetary terms.

The tariff rate of the 1st category determines the level of remuneration for simple labor per unit of working time, acting as the basis for determining the salary of a working person based on his qualifications. Tariff rates of the 1st category, differentiated by intensity, types of work and working conditions, form a vertical of rates of the 1st category.

Tariff rates for categories, differentiated by the complexity of the work performed, form a horizontal rate, or a tariff scale.

The ratio between the sizes of tariff rates in accordance with the category of work performed is determined using the tariff coefficient indicated in the tariff scale for each category. The tariff coefficient shows how many times the tariff rate of the category is higher than the tariff rate of the first category. The tariff coefficient of the 1st category is equal to 1. Starting from the 2nd category, it increases and reaches the maximum size for the highest category.

The tariff category determines the degree of qualification of the worker and, in accordance with this, the amount of remuneration.

The category of work and the category of the worker are determined through the tariff-qualification guide (TKS). The TCS presents a list of professions, specialties by type of work, and qualifications required to perform the work. TCS are unified and sectoral. TCS is used for billing works and employees and assignment of ranks. Consists of three sections. The first section describes the work that a worker of a certain qualification must perform.

The second section reflects the information that a worker of a given profession and qualification should know about his equipment and the materials used.

The third section contains examples of work typical of the discharge. By examples, tasks are set for workers when appropriate qualifications are assigned. The TCS indicates what a worker of each profession and category should know in theory and perform in practice.

The organization can independently carry out work on the tariffing of workers and employees, as a rule, the Unified Tariff and Qualification Handbook (ETKS) is used for these purposes.

The solution of the issue of paying employees on the basis of a salary system is within the competence of an organization that personally approves the lists of professions of employees whose work is payable on the basis of salaries, indicating their size.

These lists can also be drawn up as annexes to the collective agreement. When approving the lists, the all-Russian classifier of working professions can be applied.

In a planned economy, the tariff system of wages is the main element in the organization of wages. In the conditions of economic independence of economic entities, when firms independently build a policy in the field of wages, it is transformed into a system of standards that have a recommendatory nature. In this capacity, the standards can find application in enterprises of any organizational and legal forms.

Remuneration of labor according to tariffs and salaries does not make it possible to get rid of equalization, to break the contradiction between the interests of the worker and the collective.

As an option for improving the organization and stimulating labor, a tariff-free system of remuneration is used. This system synthesizes the main advantages of time and piecework wages and ensures the linkage of wages with the performance of the organization and individual workers.

The use of a tariff-free system is due to the fact that in the context of the transition to a market economy, there is a need to revise the procedure for the formation of the wage fund, which should depend on the volume products sold, and can change, and consequently, the size of the wage fund will change.

With a tariff-free system of remuneration, the amount of wages of an employee depends on the final results of the activities of the structural unit, and the economic entity as a whole.

According to this system, the salary of employees from the manager to the worker represents the share of the individual employee in the payroll fund (PAY).

At the same time, the divisions and each worker are ranked based on qualifications and work efficiency. The salary of an employee depends on:

- from qualification;

- from the coefficient of labor participation

- from actual time worked.

In accordance with qualifications, employees are distributed into qualification groups, the number of which may vary.

The assessment can be based on: education, qualifications, efficiency. The system of qualification levels provides opportunities for material incentives for skilled labor, in comparison with the system of wage grades, which restrains the growth of the grade, and consequently, wages. The qualification level can be repeated during the entire working life.

When calculating earnings, the labor participation rate (KTU) of a particular employee is taken into account in the results of the company's activities.

When using the tariff-free system, employees are not set a salary or tariff rate.

In this case:

the amount of salaries, bonuses, other incentive payments,

their ratio between separate categories working,

are determined by the organization independently and are fixed in labor and collective agreements, local regulations of the enterprise.

Earnings working under this system depends on the results of the organization, unit, and the amount of money allocated to replenish the wage fund.

Therefore, the employee's salary is calculated as a share in the total wage fund.

The tariff-free system of remuneration is used when it is possible to organize the accounting of the results of the work of the employee.

This system stimulates the interest of the team in the results and increases the responsibility of the worker for achieving goals.

The calculation of wages under the tariff-free wage system is determined in the following sequence:

1) The number of points earned by each employee is determined:

Qb = KUKTU Qh, (1)

where KU is the qualification level;

KTU coefficient of labor participation;

Pts the number of man-hours worked.

2) The total amount of points earned by all employees of the unit:

QNb = Qb. (2)

3) The share of the wage fund attributable to the payment of one point (rub.):

d = ФOT/QNb, (3)

where d is the share of the wage fund;

FOT wage fund.

4. The salary of each worker is determined:

ФOTn = dQb, (4)

where FOTn is the salary of the worker.

This system changes the proportions of payroll distribution at the same qualification level. Earnings of some may rise, while others may decline.

The effectiveness of the organization's activities is manifested through the volume of sales. The higher the volume of sales, the higher the wages should be. This is especially true for management personnel and support workers, since these categories of workers are not related to the volume of output. The remuneration of these categories of workers can be carried out through coefficients or percentages. Head 1.5 of the volume of production, deputy head 0.9 of the director's accrued payment.

In this case, fixed salaries are not established for the administrative and managerial personnel working at the enterprise, the payment changes every month in accordance with the amount of products sold.

A variation of the tariff-free wage system can be considered a rating system of wages, which takes into account the contribution of employees to the results of the enterprise and is based on the share distribution of the wage fund.

The rating system provides for taking into account the following components of the educational level: the ability of a worker to apply knowledge and experience in a particular activity, work experience. Labor rating is determined by the product of three coefficients:

Pm = KoKsKz, (5)

where K is the coefficient of educational level, which increases in proportion to the growth of knowledge of the worker from 0.8 to 2.0;

Кс is a coefficient characterizing experience, the value of which is from 2 to 4.5, in order to reduce staff turnover in the first years of work and ensure a stable increase in wages by a certain percentage;

Kz coefficient characterizing the place of the employee in the structure of the enterprise and corresponding to the category.

To link wages with the results of work, the price of the rating is determined by dividing the wage fund by the sum of the ratings of all employees. On the basis of the “unit price of the coefficient”, the base salary is formed. When compared with the tariff scale, this is the minimum wage set at the enterprise for a given period.

To improve dynamics production process to the salary of each employee, received as the product of the base salary (Bzp) by the labor rating, three variable coefficients are introduced:

Kp is the planned coefficient, which is proportional to the percentage of the fulfillment of the planned target for employees and hours worked for employees;

Kkt coefficient of labor quality;

Kstr insurance coefficient.

Then the salary of the employee will be determined by the formula:

Zpl \u003d BzprtKpKktKstr, (6)

The labor rating takes into account the abilities of the employee, and other indicators are adjusted in accordance with the contribution of the employee to the results of the enterprise. The labor rating system takes into account the individual characteristics of the worker.

A kind of tariff-free system of remuneration is the contract system. A contract is concluded between the management and the employee for a certain period, which stipulates working conditions, the obligations of the parties, the mode of operation, the duration of the contract and the level of remuneration (in the event of termination of the contract).

In modern conditions, two forms of remuneration can be distinguished: piecework and time. Each of the forms includes several systems, which are selected in accordance with the conditions of production.

Piecework wages should be used in areas and types of work where it is possible to standardize and take into account individual or collective contributions and end result production, the increase in volume depends on the skill level of the worker. This form of remuneration makes it possible to stimulate an increase in output. With a piece-rate form of remuneration, the work of the worker is paid at piece rates in accordance with the number of products or operations produced. Piecework payment can be individual and collective.

Individual payment is used in jobs where the work of the worker is subject to accurate accounting, while taking into account the quantity of manufactured products.

The collective form of payment is characterized by the fact that the work of the worker is paid in accordance with the results of the activities of the entire team (team, section), through the coefficient of labor participation.

Piecework wages are classified into a number of systems: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, chord.

Direct piecework wages (Zsd) is determined from the quantity of products manufactured for the billing period of time and the piecework rate per unit of production:

Zsd=Kq, (7)

where K is the amount of output produced by workers,

q piece rate.

Individual for a unit of production or work is determined by multiplying the hourly tariff rate (Sch) established in accordance with the category of work performed by the time norm of a unit of production (Hvr) in standard hours:

R \u003d Cch * Hvp. (eight)

Or by dividing the hourly tariff rate by the production rate (Nvyr):

R = Mid / Out. (9)

Piece-bonus wages are used to increase interest in improving quality, increase labor productivity, save material resources, and reduce costs. The bonus is paid for certain quantitative and qualitative performance indicators, is set as a percentage of the direct salary. The amount of the bonus, bonus conditions are determined by the regulation on bonuses:

Zsd-prem \u003d Zsd + P, (10)

where P is the premium.

Bonuses are classified into contingent and non-contingent wages.

Bonuses stipulated by the system of remuneration, this is an additional premium payment for achievement in work. Bonuses that are not determined by the wage system are incentive bonuses. This bonus is a right, not a duty, of management.

The bonus system is introduced by the administration in accordance with Art. 83 of the Labor Code of the Russian Federation.

Piecework-progressive wages are applied if it is necessary to perform qualitatively and in short term the volume of work or increase the volume of output without reducing quality. The system is usually used in work related to the development of new equipment, products. Provides for payment at direct piece rates within the norms (Ro), and in case of production in excess of the norms at increased rates (Rye):

Zsd-progress = RoQp + Rye (Qf - Qp), (11)

where Ro is the direct price (usual),

Rye price increased (increased);

Qf, Qp actual and planned output.

Indirect piecework wages are used for workers who serve technological processes. Employees working at the enterprise are employed in maintenance and auxiliary work (adjusters, repairmen, drivers of vehicles within the company). The amount of wages depends on the results of the activities of serving the main working pieceworkers. The salary is determined by multiplying the indirect piece rate (Rkos) by the number of products produced by the workers of the serviced area (Qno):

Zkos-sd = Rkos Qno, (12)

R braid \u003d SCH / (Nobs H vyr), (13)

where Nobs is the service rate of the worker,

Nvyr production rate.

Indirect piecework wages are used to pay groups of auxiliary workers that have a significant impact on the output of the main workers.

A lump-sum piece-rate salary does not imply payment for each operation separately, but for the volume (complex) of work (emergency cases, development of new products). The cost of work is determined based on the current norms and prices for certain elements of work by summing up.

Lump-sum payment is introduced for certain groups of workers in order to have a material interest in raising labor productivity and reducing the time for completing work. Bonuses are introduced for reducing the deadlines for completing a task with high-quality work. The calculation is carried out after the work is completed.

If the completion of a chord task requires a long time, then an advance payment is paid for the current month, taking into account the amount of work carried out.

Together with the piece-rate form of remuneration, time-based is also used. Time wages exclude incentives for higher labor productivity, since time spent at the workplace does not indicate results, but given form wages are related to the results of labor, since the basis is the expected results of work per unit of time.

With time wages, the amount of earnings of the employee depends on the actual hours worked (Fe) and the tariff rate (salary) (Sch).

Time wages are classified into simple time wages, time-bonus wages, and time wages with a normalized task.

With a simple time wage (Zpov), wages are calculated by multiplying the hourly (daily) tariff rate of a worker of a certain category (Sch or Sdn) by the amount of time actually worked for the billing period in hours (days):

Zpov \u003d SCH Fe. (fourteen)

With the time-bonus system (Zpov-prem), the amount of the premium is set as a percentage of the tariff rate for exceeding the established indicators and bonus conditions, namely, defect-free manufacturing of products, saving materials, tools:

Zpov-prem \u003d Zpov + P. (15)

At monthly payment labor time wages are calculated on the basis of the monthly salary or rate (Sm), the number of working hours provided for by the schedule in this period (Tpab-x), and the number of working hours actually worked in this period (Tfact):

Sm.pl. = (Sm / Trab-x) Tfact, (16)

where Zm.pl salary for the actual hours worked during the month.

For managers, specialists and employees, a system of official salaries is used. Official salary the absolute amount of wages set in accordance with the position held. It can range from minimum to maximum.

Most often, time-based wages with a normalized task, or piece-time wages are used. The composition and scope of work to be performed for a certain period of time on time-paid work in compliance with the requirements for the quality of products (works) is established for a working or team. This normalized task, in accordance with the characteristics of production and the nature of the work, is set for a shift, day, month. There is no concept of value. Time wages with a normalized task are used for work related to maintenance of production (adjustment and repair of equipment).

The tariff-free system may not be applied large enterprises. At the same time, if the activities of companies are related to the production of products and, therefore, the use of a tariff-free system may infringe on the interests of the personnel working at the enterprise in terms of the guarantees provided for by the Labor Code. In this case, organizations use mixed wage systems, with elements of tariff and tariff-free systems.

The mixed payment system is interesting in that it combines the features of a tariff system and the features of a non-tariff system.

A system of this type can be used in a budgetary organization that has the right to carry out entrepreneurial activities in accordance with the constituent documents.

Mixed wage systems include:

system of "floating" salaries

commission

Dealer mechanism.

The use of the system of "floating" salaries is based on the monthly determination of the salary of the employee in accordance with the result of work on the site.

This system can be used to pay for the labor of administrative and managerial personnel working at the enterprise and specialists.

Therefore, the amount of salary directly depends on the quality of performance of job duties.

The use of a commission form of remuneration is quite common. According to this system, the work of specialists of sales departments is paid.

The salary of an employee for the performance of his duties is determined as a fixed percentage of income from the sale of goods, works and services.

At the same time, the choice of a payroll calculation mechanism, when using a commission form of remuneration, is regulated by the company's internal regulations and depends on the characteristics of the organization's activities.

Many trading companies set commissions as a fixed percentage of the amount of proceeds from the sale of goods.

Also, a differentiated interest rate can be established in an organization - in accordance with the type of goods sold and returns.

So, often, prices for the sale of a commodity unit / batch of goods are used for the place of interest.

In large organizations, it is common for a sales department to have a percentage scale applied to a "base rate" according to sales volume.

The dealership mechanism is based on the fact that an employee of the company purchases goods at his own expense in order to sell them on his own.

Therefore, the amount of earnings of the employee in this case is the difference between the price at which the employee purchased goods and the price at which he sold the goods to customers.

1.3 Methodology for researching the system of remuneration of personnel in the organization

The methodology for studying the remuneration system includes the following steps:

1. Research of the organizational structure of the department of organization of labor and wages.

2. A study of the satisfaction of employees at the enterprise with wages, a system of benefits, incentives, and social protection.

3. Study of the main elements of the organization of wages.

3.1. Labor rationing study:

coverage of workers by labor rationing;

the quality of the applied standards;

the degree of compliance with the norms;

the level of tension.

3.2. Study of the tariff system:

compliance of the actual state of the tariff system with its reference and regulatory data;

validity of billing of works and employees;

validity of the tariff rate of the 1st category of the tariff scale;

validity of the share of the tariff in wages;

justification of additional payments for working conditions.

3.3. Study of forms and systems of remuneration:

compliance of the applicable piecework and time-based forms of remuneration with the conditions of expediency of use;

the validity of the establishment of wage coefficients under the tariff-free system;

assessment of the effectiveness of bonus systems;

assessment of the psychological tangibility of the size of the premium.

At the first stage, an assessment of the organizational structure is carried out in terms of the effectiveness of functioning. Why are they analyzed? information flows between the OHS and other departments of the enterprise, listing the names of the documents that each of them receives.

Comparison of flows makes it possible to determine the list of issues that the OH&S should solve, identify redundant and missing links, increase the efficiency of obtaining information and improve the efficiency of labor management.

At medium and small enterprises, it is advisable to reduce the number of sectors in the OH&S by combining powers while maintaining functions.

Satisfaction of employees with the system of benefits, wages, incentives and social protection, and the dynamics of assessing changes in the labor incentive system over the past period. To a certain extent, this makes it possible to assess the influence of factors affecting the internal environment, such as material well-being and remuneration of employees, organization labor process and social base of the enterprise.

The study can be carried out with the help of tests, sociological research, the method of self-examination.

Further, the elements of the organization of wages that caused low satisfaction of workers are revealed. To do this, a study of the organization of wages is carried out with a detailed study of the main elements: rationing, tariff rationing, forms and systems of remuneration.

The sources of information are regulatory data, performance indicators of the organization, legislative acts. The study should be carried out by organization, structural divisions, categories of workers and groups of workers at the enterprise.

It is logical to start the study of the main elements of the organization of wages in an organization with a study of labor rationing, including a study of the coverage of workers by labor rationing, the degree of implementation of standards, quality and level of tension.

When studying labor rationing, along with a regular study of the cost of working time by the method of chronometric observations and photographs of the working day, it is recommended to periodically study the coverage of workers by labor rationing, which is characterized by the share of standardized work in the total number, determined by labor intensity and by number.

The practice of organizations confirms the need to study the impact of the quality of the applied standards, which is characterized by the level of implementation, composition and structure, and the degree of tension. When studying the current norms on the basis of performing chronometric observations, it is given overall score and compared with the base period. in addition, it is necessary to carry out similar calculations for workshops, types of work, processes and operations.

The degree of compliance with the standards can be assessed in enterprises in two ways. The first compares the amount of manufactured products for the reporting period with the amount that the employee must perform according to established standards. The second method compares the normalized time for all work performed during the reporting period and the time actually spent on work. Both ways of determining the indicator of performance of production standards can be expressed by the following formulas:

P=Ch100%=Ch100%

where: P - fulfillment of production standards,%; Vf - the actual output of the worker, pcs., t, m;

Nvyr - worker output rate, pcs., t, m; Ti - normalized time to perform work, standard hours;

Tf - the time actually spent on the execution of work according to the time sheet, h.

The following factors influence the average percentage of compliance with the norms:

data on actual hours worked;

inaccurate accounting of losses of working time and overtime work;

qualification of the worker;

experience and seniority;

the level of progressive technology;

deviations from normal conditions production, etc.

Practice shows that at most enterprises today there is no accounting for actual time worked, accounting for overtime and losses. All this does not make it possible to reliably determine the percentage of performance of production standards, and therefore, to take into account and control labor costs.

The final stage of the study of labor rationing is the study of the degree of intensity of the norms, demonstrating the compliance of the norms used with labor costs in economically feasible conditions. Calculation of the tension level is carried out according to the formulas

where: Un - the level of tension of the norms;

Vn - the necessary time to complete the work in these organizational and technical conditions, calculated according to the standards, min, h;

Hvr - the established norm of time, min, h; P is the percentage of time standards fulfilled.

The optimal tension is equal to one, which corresponds to the equality of the norm calculated according to the standards and established at the enterprise. The practice of conducting the study revealed the need to ensure the same intensity of standards at the enterprise by type of work.

As a tentative estimate in the study of the degree of intensity of the existing norms, it is advisable to use the following estimated indicator: if the differences in the implementation of the norms do not exceed 10% deviation from the average values, then the current norms are quite tense.

The practice of conducting the study showed the need to ensure equal intensity of standards at the enterprise by type of work. The norms are considered to be equally stressed if the actual values ​​in are equally correlated with the norms established by the standards. As a tentative estimate in the study of the degree of tension of the current norms, it is advisable to use the following estimated indicator: if the differences in the implementation of the norms do not exceed 10% deviation from the average values, then the current norms are quite tense.

Since tariff-qualification reference books and district coefficients contain reference data that must be observed, the study of the tariff system mainly involves assessing the legitimacy of establishing categories and determining the level of qualification based on comparison with tariff-qualification and qualification guides. At this stage, it is possible to carry out selective certification of qualifications and professional competence of employees.

The whole set of indicators is assessed according to compliance with the requirements. The level of compliance can have the following ratings:

* below requirements;

* meets the requirements;

* above requirements.

The study of the results of selective certification makes it possible to draw a conclusion about the level of tariff regulation of wages. The validity of the billing of works is necessary condition effective functioning of the tariff system.

At the stage of studying the tariff system, it is advisable to conduct a selective survey of the validity of the tariffing of works and employees.

Average Comparison tariff category work and employees contributes to making the right management decisions. Thus, a comparative study of the average category of jobs and workers makes it possible to draw the following conclusions:

* if the average category of work is equal to or slightly different from the average category of workers, then the organization of labor and payment in terms of tariff regulation is correct;

* if the average category of work exceeds the average category of employees, but not more than 1, then the position is permissible, to a certain extent stimulates employees to increase their category;

* if the average category of work is more than 1 higher than the average category of workers, then the result of this situation is an increase in marriage;

* if the average category of the worker is higher, then the enterprise is forced to pay the worker the difference between the categories, and this leads to overspending of the wage fund, which is irrational from the position of the manager.

The study of the tariff system makes it possible to create a basis for the reasonable use of surcharges and surcharges. A study of surcharges and allowances for compliance established requirements. Bonuses for length of service must comply with the document, which contains the scale for establishing the allowance, the rules for determining the length of service, the procedure for calculating and establishing allowances.

The study of forms and systems of remuneration should begin with identifying the conditions that determine the use of piecework or time wages based on the characteristics of equipment, technology, organization of production and labor, accounting for costs and results of labor, requirements for the quality of work.

Since the expediency of choosing the forms and systems of remuneration stems from compliance with the conditions of application, the prevalence of different forms and systems of remuneration is a consequence of the peculiarities of the organization of labor and production. It can be determined by the amount of funds spent on wages for each system, or based on the results of sociological research.

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