Introduction

1.1 Plan for labor and personnel

1.2 Salary and basic principles of its organization

1.3 Planning wages at the enterprise

2.1 Characteristics of the enterprise

2.2 Enterprise structure

2.3 Work planning

Conclusion

Introduction

Modern production impossible without effective planning. For prospective, current and operational planning applied whole system norms: norms for the consumption of materials, fuel energy, norms for the productivity of machines. An important role in this system is played by the norms of the cost of working time. Labor intensity directly affects the planned volumes of output, the size of the wage fund for production workers.

The purpose of the work is to study the content and methods of indicators of labor planning and wages in corporations.

The task is to establish how important is the planning of labor and wages in the enterprise.

1.Theoretical foundations of labor and wage planning

1 Plan for labor and personnel

The main task of the plan for labor and personnel is to ensure the rational, efficient use of the personnel of the enterprise in the process of manufacturing products.

The initial data for drawing up a labor plan are:

perspective plan enterprise development;

the results of a study of the product sales market;

the results of the analysis of the production and economic activities of the enterprise for the previous period;

legislative acts and others regulations of an all-Russian and sectoral nature on issues of remuneration, social protection population, as well as industry norms of time and output.

Personnel or labor resources of an enterprise is a set of employees of various professional and qualification groups employed at an enterprise and included in its payroll. The payroll includes all employees hired for work related to both core and non-core activities.

Labor resources are the main resource of the enterprise, the quality and efficiency of the use of which largely determine the results of the enterprise and its competitiveness. Labor resources set in motion the material elements of production, create a product, value and surplus product in the form of profit.

The plan for labor and personnel includes the following sections:

Planning for productivity growth.

Planning the number of employees.

Payroll planning.

Planning for advanced training of employees of the enterprise.

2 Salary and basic principles of its organization

Remuneration of employees is made in the form of wages and is set by each enterprise independently, based on financial capabilities and characteristics of the production process. However, the basic principles of organizing wages are common to enterprises of all forms of ownership and are stipulated in Labor Code RF. Below are the main ones.

The remuneration of each employee depends on his personal labor contribution and the quality of work and maximum size is not limited.

It is prohibited to reduce the wages of an employee in any way depending on gender, age, race, nationality, attitude to religion, belonging to public associations.

On the hard work, at work with harmful working conditions and at work in areas with severe climatic conditions higher wages are set.

pay systems.

The work of employees is paid by the hour, piecework or other systems of remuneration. Payment can be made for individual and collective work.

In order to strengthen the material interest of employees in fulfilling plans and contractual obligations to improve production efficiency and work quality, bonus systems, remuneration based on the results of work for the year, and other forms of material incentives can be introduced.

When remunerating workers, tariff rates, salaries, as well as a tariff-free system may be applied if the enterprise, institution, organization deems such a system to be the most appropriate.

The remuneration of managers, specialists and employees, as a rule, is established taking into account a single tariff qualification handbook works and professions of workers, a unified qualification directory of positions of managers, specialists and employees, as well as taking into account state guarantees for wages.

The minimum wage (SMIC) is established simultaneously throughout the Russian Federation by federal law and cannot be lower than the subsistence level of an able-bodied person (Article 133 of the Labor Code of the Russian Federation). The minimum wage is currently set federal law dated 06/01/2011 No. 106-FZ, "On the minimum wage" and amounts to 4611 rubles. per month (since June 1, 2011).

The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments.

3 Payroll planning in the enterprise

When planning wages, the amounts calculated at tariff rates, salaries, basic rates, as well as all types of additional payments are taken into account. The enterprise itself has the right to choose systems and forms of remuneration.

Payroll planning is carried out for the entire payroll of the enterprise. Separate the wage fund of industrial and non-industrial personnel. The wage fund of the PPP is determined by categories of employees (workers, engineers, employees, etc.).

Wages paid to pieceworkers at rates and time workers at tariff rates constitute the tariff fund.

Additional payments to the tariff fund directly related to production work - bonuses for fulfilling and overfulfilling the plan, allowances for working at night, for leading a team, teaching students, additional payments to teenagers - together with the tariff fund, make up the hourly wage fund.

Surcharges for overtime work, payment for reduced hours for nursing mothers, payment for downtime within the working day, together with the hourly fund, form the daily wage fund.

Surcharges established by law for not fully worked time - absenteeism caused by the performance of public and state duties, vacations and severance pay, all-day downtime - together with the daily wage fund, the total annual wage fund.

The wage bill of the PPP consists of the wage bill of production workers and other categories of workers.

The calculation of the wage fund of piecework workers is carried out in the following order:

based technological maps the norms of time (labor intensity) and the price for each operation per unit of processed products are established;

the operational labor intensity per unit of suitable product is determined by multiplying the labor intensity of the processed products by the operational launch factor Кzap.ji:

;

similarly, the operational price for a suitable product is determined

,

where Рji - price for j-th operation to the processed i-th product;

the summary labor intensity tci and the price Рci per unit of a good product are determined by summing up the operational labor intensity and prices;

the product of the quotation by the number of good products according to the plan is the fund of the basic wages of pieceworkers Zi for product i:

.

The wage fund of pieceworkers Zп in general for the enterprise is defined as the sum of the wage fund for each type of product from 1 to n, constituting the nomenclature of the production program:

.

The salary fund of production workers-time workers and auxiliary workers consists of wages according to the tariff and bonuses. At the same time, the salary according to the tariff is determined by multiplying the daily (hourly) tariff rate of the corresponding category by the number of working days (hours) according to the plan. When calculating additional payments to wages, it is necessary to be guided by the current legislation.

The calculation of the wage fund for auxiliary workers is carried out in the same way and in the same sequence as the calculation of the wage fund for the main workers. The salary fund of students is determined based on the number of students, the period of study in months, the established monthly salary of one student and additional payments in the case of piecework payment.

The salary fund for engineers, employees and security is calculated for each category of workers on the basis of staffing tables, which indicate the salaries and the number of employees of each group

2. Economic analysis enterprises LLC "MSK Engineering"

1 Characteristics of the enterprise

Limited Liability Company "MSK Engineering" was founded in June 1999.

Precast concrete production.

Ready-mix concrete production, mortars, putty.

Production of metal structures.

Woodworking, joinery production.

Construction and installation works.

Repair Work.

Transport and mechanization of construction.

LLC "MSK Engineering" is a diversified enterprise of the construction industry of construction and installation work. Main and feature is the execution of works on a turnkey basis, which includes the entire range of construction and installation works, the laying of engineering communications and landscaping, always with high quality and at a minimum short time. The enterprise complies with the requirements for the qualification composition of its employees to perform the functions of the general contractor and customer. The availability of highly qualified specialists and workers makes it possible to carry out construction and installation works up to 500 million rubles. and ensure the production of prefabricated reinforced concrete up to 40 thousand m3 per year. Own specialized workshops: carpentry, reinforcement, mechanical repair make it possible to carry out non-standard solutions at the request of the customer. The availability of specialists and workers makes it possible to perform the functions of a general contractor and customer.

The total volume of completed construction and installation works (CEW), the cost of manufactured products and services for 2011 the year amounted to 89472 thousand rubles, which is 2.7 times higher than the period of the previous year.

The wages of employees increased and at the end of the year averaged 2,592 rubles for the enterprise.

For the production of products, the company mainly uses raw materials and materials of domestic manufacturers. Manufactured products are sold within the region, and most of them are used for construction and installation works in own production.

2 Enterprise structure

For effective solution external and internal issues that arise before the organization, it must have an appropriate structure.

Rice. 3. Production structure of the enterprise

Fig.4. Management structure enterprises

This enterprise management structure belongs to the linear-functional type.

This management structure is characterized by:

high centralization of strategic decisions and decentralization of operational ones;

organization of directive relations according to the one-line principle;

predominant use of coordination tools with technical support.

The structure has the following advantages:

provides high professional specialization of employees;

allows you to accurately determine the places of decision-making and the necessary resources (personnel);

promotes standardization, formalization and programming of management processes.

Flaws:

the structure is rigid and hardly reacts to changes;

the formation of goals specific to functional units makes it difficult to horizontally coordinate.

For the production of products, the company mainly uses raw materials and materials of domestic manufacturers. Manufactured products are sold within the region, and most of them are used for construction and installation work in their own production.

3 Work planning

Necessary integral part the organization of labor is its planning and accounting.

At the enterprise, the department of the chief technologist determines the scope of work according to the product range. The team is given a work order.

Labor planning as the establishment of the proportions of labor, its productivity, the number of personnel, the wage fund for the implementation of the production program - part common system that ensures the functioning of labor. At the enterprise, labor planning is carried out as follows (Table 2):

table 2

Planned performance indicators of MSK Engineering LLC for November 2011

No. Name of workshopsOutputProduction per 1 workerNumber, people Payroll without bonus, rub.Average. salary, rub. The number of main production workers is determined on the basis of data on the volume of output, the output of 1 worker per day and the number of working days.

Concrete mixing shop: 2000/(8*22) = 11 people

Reinforcing: 51000/ (110*22)=21

Forming: 1700/(1.5*22)=52

Expanded polystyrene workshop: 160/(3.6*22)=2

Preparation of putties: 2600/(250*22)=1

Calculation piece rate produced on the basis of production standards nvyr:

P \u003d lt / nvyr

where lt is the monthly tariff rate corresponding to the category to which the this work, rub.

Concrete mixing shop: 1 m3 of concrete = 1381 rubles / (8 * 22) = 7.8 rubles.

Reinforcing shop: 1 kg \u003d 1381 rubles / (110 * 22) \u003d 0.57 rubles.

Expanded polystyrene workshop: 1 m3 = 1381 rubles / (3.6 * 22) = 17.44 rubles.

Molding shop: 1 m3 = 1381 rubles / (1.5 * 22) = 41.85 rubles.

Workshop for the preparation of putties: 1 m3 = 1381 rubles / (250 * 22) = 0.25 rubles.

Labor accounting is a necessary prerequisite for establishing the effectiveness of labor, its payment and material incentives. Accounting for the actual costs of working time is carried out according to the timesheets and is determined by the balance of working time.

Accounting for labor costs in the industry is carried out in accordance with the regulations for the production of products. In construction - according to the estimate of the work performed.

2.4 Payroll planning

At time-based form wages are charged to the employee at the statutory tariff rate. The salary fund of production workers-time workers and auxiliary workers consists of wages according to the tariff and bonuses. The salary according to the tariff is determined by multiplying the monthly tariff rate of the worker by the number of working days actually worked by the worker (ddn.f) and dividing by the number of working days per month (ddn.).

With monthly payment, the worker's earnings:

p \u003d Lokl * ddn.f / ddn,

where Lokl - the salary of a worker per month, rubles; dn.f - the number of working days actually worked by the worker; days - the number of working days per month.

When calculating additional payments to wages, it is necessary to be guided by the current legislation.

A unified tariff scale for the remuneration of workers of MSK Engineering LLC is established in accordance with the sectoral tariff agreement for construction and industry building materials Russian Federation.

Table 4 Production of construction and installation works transport and mechanization shop

Stages of wages123456Tariff coefficients1,01,111,241,391,611.88Tariff rates per month (rubles)155017201922215424952914Tariff rates per hour (rubles - kopecks)9,3410,3611,5812,9715,0317.55

Manufacture of reinforced concrete and joinery products

Stages of wages123456Tariff coefficients1,01,111,241,391,611.88Tariff rates per month (rubles)138115331712192022232596Tariff rates per hour (rubles - kopecks)8,329,2310,3111,5713,3915,64

The remuneration of the director of the enterprise, his deputies and the chief accountant is determined in accordance with Art. 145 of the Labor Code of the Russian Federation by agreement of the parties to the employment contract.

Raise tariff categories of workers is carried out in accordance with the ETKS, the category of work and the results of certification of workplaces.

The remuneration of labor of workers employed in the production of reinforced concrete products is carried out according to a piece-bonus form, according to the number of items and the quality of products accepted for storage finished products.

the piecework payroll of the concrete mixing area is determined on the basis of the piecework rate for 1 m3 - and the volume of output;

the piecework wage fund of the reinforcing shop is determined based on the piecework rate for 1 kg of finished reinforcing cages- and for 1 kg of commodity fittings;

The wage fund is calculated based on the cost of the piece rate for 1 m3 or 1 kg.

Concrete mixing shop: FOT = 2000 * 7.8 = 15600 rubles.

Expanded polystyrene workshop: 1 m3 - 70 rubles. FOT \u003d 160 * 17.44 \u003d 2790 rubles.

Workshop for the preparation of putties: FOT \u003d 2600 * 0.25 \u003d 650 rubles.

Molding shop: FOT \u003d 1700 * 41.85 \u003d 71145 rubles.

Conclusion

According to the results of the analysis of the organization of labor at the enterprise LLC "MSK Engineering", the following positive trends can be noted. The enterprise complies with the requirements for the qualification composition of its employees to perform the functions of the general contractor and customer. Own specialized workshops: carpentry, fittings, repair and mechanical make it possible to carry out non-standard solutions at the request of the customer.

The growth of labor productivity, exceeding the growth of wages, indicates an increase in the efficiency of the enterprise's productivity.

The disadvantages include a decrease in the profitability of the enterprise and capital productivity. Also, the disadvantages include a slight increase in the average monthly wage, which in the future may cause the departure and shortage of highly qualified personnel.

Suggestions for improving the efficiency of the enterprise:

). Replacement of obsolete moral and physical worn out equipment. Despite the fact that construction is initially a high-cost production with a high cost of production, the introduction of new types of equipment and the development of new technological processes will reduce the costs of the enterprise and improve the quality of products.

) Release of products not only for use in their own construction, but also for sale to the side. This will allow more efficient use of available capacity, increase the volume of sales.

) Expansion of the range of products manufactured for construction panel houses products.

) Increasing wages and improving the system of regulation of labor and wages and forms of labor incentives.

The disadvantages of the rationing system include low norms for pieceworkers, which indicates their technical groundlessness. But their use is due to low tariff rates.

In addition to the two forms of remuneration existing at the enterprise (time-based and piecework), it is necessary to introduce an indirect piecework form for workers engaged in the repair and maintenance of equipment (crane facilities, mechanic and energy services).

corporate planning labor wages

List of used literature

Shepelenko G.I. Economics, organization and planning in the enterprise. - M.: Phoenix, 2010.

Borodina V.V. Regulation of labor. Moscow: 2009

Goremykin V.A., Busulov E.R., Bogomolov A.Yu. Textbook. M 2009 Planning at the enterprise.

Promyslov B.D. Corporate planning / Tutorial - M.: Publishing House "ATISO", 2008.

Introduction

1.Theoretical foundations of labor and wage planning

1.1 Plan for labor and personnel

1.2 Salary and basic principles of its organization

1.3 Payroll planning in the enterprise

2. Economic analysis of the enterprise LLC "MSK Engineering"

2.1 Characteristics of the enterprise

2.2 Enterprise structure

2.3 Work planning

2.4 Payroll planning

Conclusion

List of used literature

Introduction

Modern production is impossible without effective planning. For long-term, current and operational planning, a whole system of norms is used: norms for the consumption of materials, fuel energy, norms for the productivity of machines. An important role in this system is played by the norms of the cost of working time. Labor intensity directly affects the planned volumes of output, the size of the wage fund for production workers.

The purpose of the work is to study the content and methods of indicators of labor planning and wages in corporations.

The task is to establish how important is the planning of labor and wages in the enterprise.

1.Theoretical foundations of labor and wage planning

1 Plan for labor and personnel

The main task of the plan for labor and personnel is to ensure the rational, efficient use of the personnel of the enterprise in the process of manufacturing products.

The initial data for drawing up a labor plan are:

long-term plan for the development of the enterprise;

the results of a study of the product sales market;

the results of the analysis of the production and economic activities of the enterprise for the previous period;

legislative acts and other regulatory documents of an all-Russian and sectoral nature on issues of remuneration, social protection of the population, as well as sectoral norms of time and output.

Personnel or labor resources of an enterprise is a set of employees of various professional and qualification groups employed at an enterprise and included in its payroll. The payroll includes all employees hired for work related to both core and non-core activities.

Labor resources are the main resource of the enterprise, the quality and efficiency of the use of which largely determine the results of the enterprise and its competitiveness. Labor resources set in motion the material elements of production, create a product, value and surplus product in the form of profit.

The plan for labor and personnel includes the following sections:

Planning for productivity growth.

Planning the number of employees.

Payroll planning.

Planning for advanced training of employees of the enterprise.

2 Salary and basic principles of its organization

Remuneration of employees is made in the form of wages and is set by each enterprise independently, based on financial capabilities and characteristics of the production process. However, the basic principles of organizing wages are common to enterprises of all forms of ownership and are stipulated in the Labor Code of the Russian Federation. Below are the main ones.

The remuneration of each employee depends on his personal labor contribution and the quality of work and is not limited to a maximum amount.

Any reduction in the size of an employee's wages depending on gender, age, race, nationality, attitude to religion, membership in public associations is prohibited.

For heavy work, work with harmful working conditions and work in areas with severe climatic conditions, increased wages are established.

pay systems.

The work of employees is paid by the hour, piecework or other systems of remuneration. Payment can be made for individual and collective work.

In order to strengthen the material interest of employees in fulfilling plans and contractual obligations to improve production efficiency and work quality, bonus systems, remuneration based on the results of work for the year, and other forms of material incentives can be introduced.

When remunerating workers, tariff rates, salaries, as well as a tariff-free system may be applied if the enterprise, institution, organization deems such a system to be the most appropriate.

The remuneration of managers, specialists and employees, as a rule, is established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, as well as taking into account state guarantees for wages.

The minimum wage (SMIC) is established simultaneously throughout the Russian Federation by federal law and cannot be lower than the subsistence level of an able-bodied person (Article 133 of the Labor Code of the Russian Federation). At present, the minimum wage is established by Federal Law No. 106-FZ of June 1, 2011, “On the Minimum Wage” and amounts to 4611 rubles. per month (since June 1, 2011).

The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments.

3 Payroll planning in the enterprise

When planning wages, the amounts calculated at tariff rates, salaries, basic rates, as well as all types of additional payments are taken into account. The enterprise itself has the right to choose systems and forms of remuneration.

Payroll planning is carried out for the entire payroll of the enterprise. Separate the wage fund of industrial and non-industrial personnel. The wage fund of the PPP is determined by categories of employees (workers, engineers, employees, etc.).

Wages paid to pieceworkers at rates and time workers at tariff rates constitute the tariff fund.

Additional payments to the tariff fund directly related to production work - bonuses for fulfilling and overfulfilling the plan, allowances for working at night, for leading a team, teaching students, additional payments to teenagers - together with the tariff fund, make up the hourly wage fund.

Surcharges for overtime work, payment for reduced hours for nursing mothers, payment for downtime within the working day, together with the hourly fund, form the daily wage fund.

Surcharges established by law for not fully worked time - absenteeism caused by the performance of public and state duties, vacations and severance pay, all-day downtime - together with the daily wage fund, the total annual wage fund.

The wage bill of the PPP consists of the wage bill of production workers and other categories of workers.

The calculation of the wage fund of piecework workers is carried out in the following order:

on the basis of technological maps, time standards (labor intensity) and the price for each operation per unit of processed products are established;

the operational labor intensity per unit of suitable product is determined by multiplying the labor intensity of the processed products by the operational launch factor Кzap.ji:

similarly, the operational price for a suitable product is determined

where Pji is the price for the j-th operation for the i-th item being processed;

the summary labor intensity tci and the price Рci per unit of a good product are determined by summing up the operational labor intensity and prices;

the product of the quotation by the number of good products according to the plan is the fund of the basic wages of pieceworkers Zi for product i:

The wage fund of pieceworkers Zп in general for the enterprise is defined as the sum of the wage fund for each type of product from 1 to n, constituting the nomenclature of the production program:

The salary fund of production workers-time workers and auxiliary workers consists of wages according to the tariff and bonuses. At the same time, the salary according to the tariff is determined by multiplying the daily (hourly) tariff rate of the corresponding category by the number of working days (hours) according to the plan. When calculating additional payments to wages, it is necessary to be guided by the current legislation.

The calculation of the wage fund for auxiliary workers is carried out in the same way and in the same sequence as the calculation of the wage fund for the main workers. The salary fund of students is determined based on the number of students, the period of study in months, the established monthly salary of one student and additional payments in the case of piecework payment.

The salary fund for engineers, employees and security is calculated for each category of employees on the basis of staffing tables, which indicate official salaries and the number of employees in each group

2. Economic analysis of the enterprise LLC "MSK Engineering"

1 Characteristics of the enterprise

Limited Liability Company "MSK Engineering" was founded in June 1999.

The main activity is construction. Main activities:

Precast concrete production.

Manufacture of ready-mixed concrete, building mortars, putties.

Production of metal structures.

Woodworking, joinery production.

Construction and installation works.

Repair Work.

Transport and mechanization of construction.

LLC "MSK Engineering" is a diversified enterprise in the construction industry of construction and installation works. The main and characteristic feature is the implementation of turnkey works, which includes the entire range of construction and installation works, the laying of engineering communications and landscaping, always with high quality and in the shortest possible time. The enterprise complies with the requirements for the qualification composition of its employees to perform the functions of the general contractor and customer. The availability of highly qualified specialists and workers makes it possible to carry out construction and installation works up to 500 million rubles. and ensure the production of prefabricated reinforced concrete up to 40 thousand m3 per year. Own specialized workshops: carpentry, fittings, repair and mechanical make it possible to carry out non-standard solutions at the request of the customer. The availability of specialists and workers makes it possible to perform the functions of a general contractor and customer.

The total volume of completed construction and installation works (CEW), the cost of manufactured products and services for 2011 the year amounted to 89472 thousand rubles, which is 2.7 times higher than the period of the previous year.

The wages of employees increased and at the end of the year averaged 2,592 rubles for the enterprise.

2 Enterprise structure

To effectively address external and internal issues that arise before the organization, it must have an appropriate structure.

Rice. 3. Production structure of the enterprise

Fig.4. Management structure of the enterprise

This enterprise management structure belongs to the linear-functional type.

This management structure is characterized by:

high centralization of strategic decisions and decentralization of operational ones;

organization of directive relations according to the one-line principle;

predominant use of coordination tools with technical support.

The structure has the following advantages:

provides high professional specialization of employees;

allows you to accurately determine the places of decision-making and the necessary resources (personnel);

promotes standardization, formalization and programming of management processes.

Flaws:

the structure is rigid and hardly reacts to changes;

the formation of goals specific to functional units makes it difficult to horizontally coordinate.

For the production of products, the company mainly uses raw materials and materials of domestic manufacturers. Manufactured products are sold within the region, and most of them are used for construction and installation work in their own production.

3 Work planning

A necessary component of the organization of labor is its planning and accounting.

At the enterprise, the department of the chief technologist determines the scope of work according to the product range. The team is given a work order.

Labor planning as the establishment of the proportions of labor, its productivity, the number of personnel, the wage fund for the implementation of the production program is part of the overall system that ensures the functioning of labor. At the enterprise, labor planning is carried out as follows (Table 2):

table 2

Planned performance indicators of MSK Engineering LLC for November 2011

No. Name of workshopsOutputProduction per 1 workerNumber, people Payroll without bonus, rub.Average. salary, rub. The number of main production workers is determined on the basis of data on the volume of output, the output of 1 worker per day and the number of working days.

Concrete mixing shop: 2000/(8*22) = 11 people

Reinforcing: 51000/ (110*22)=21

Forming: 1700/(1.5*22)=52

Expanded polystyrene workshop: 160/(3.6*22)=2

Preparation of putties: 2600/(250*22)=1

The calculation of the piece rate is based on the production norms nvyr:

P \u003d lt / nvyr

where lt is the monthly tariff rate corresponding to the category to which this work is assigned, rub.

Concrete mixing shop: 1 m3 of concrete = 1381 rubles / (8 * 22) = 7.8 rubles.

Reinforcing shop: 1 kg \u003d 1381 rubles / (110 * 22) \u003d 0.57 rubles.

Expanded polystyrene workshop: 1 m3 = 1381 rubles / (3.6 * 22) = 17.44 rubles.

Molding shop: 1 m3 = 1381 rubles / (1.5 * 22) = 41.85 rubles.

Workshop for the preparation of putties: 1 m3 = 1381 rubles / (250 * 22) = 0.25 rubles.

Labor accounting is a necessary prerequisite for establishing the effectiveness of labor, its payment and material incentives. Accounting for the actual costs of working time is carried out according to the timesheets and is determined by the balance of working time.

Accounting for labor costs in the industry is carried out in accordance with the regulations for the production of products. In construction - according to the estimate of the work performed.

2.4 Payroll planning

In the time-based form, wages are accrued to the employee at the statutory tariff rate. The salary fund of production workers-time workers and auxiliary workers consists of wages according to the tariff and bonuses. The salary according to the tariff is determined by multiplying the monthly tariff rate of the worker by the number of working days actually worked by the worker (ddn.f) and dividing by the number of working days per month (ddn.).

With monthly payment, the worker's earnings:

p \u003d Lokl * ddn.f / ddn,

where Lokl - the salary of a worker per month, rubles; dn.f - the number of working days actually worked by the worker; days - the number of working days per month.

When calculating additional payments to wages, it is necessary to be guided by the current legislation.

The unified tariff scale for the remuneration of workers of MSK Engineering LLC is established in accordance with the industry tariff agreement for the construction and building materials industry of the Russian Federation.

Table 4 Production of construction and installation works transport and mechanization shop

Stages of wages123456Tariff coefficients1,01,111,241,391,611.88Tariff rates per month (rubles)155017201922215424952914Tariff rates per hour (rubles - kopecks)9,3410,3611,5812,9715,0317.55

Manufacture of reinforced concrete and joinery products

Stages of wages123456Tariff coefficients1,01,111,241,391,611.88Tariff rates per month (rubles)138115331712192022232596Tariff rates per hour (rubles - kopecks)8,329,2310,3111,5713,3915,64

The remuneration of the director of the enterprise, his deputies and the chief accountant is determined in accordance with Art. 145 of the Labor Code of the Russian Federation by agreement of the parties to the employment contract.

An increase in the tariff categories of workers is carried out in accordance with the ETKS, the category of work and based on the results of attestation of workplaces.

The remuneration of workers employed in the production of reinforced concrete products is carried out according to a piece-bonus form, according to the number of nomenclatures and the quality of products accepted for the finished product warehouse.

the piecework payroll of the concrete mixing area is determined on the basis of the piecework rate for 1 m3 - and the volume of output;

the piecework wage fund of the reinforcing shop is determined on the basis of the piecework rate for 1 kg of finished reinforcing cages - and for 1 kg of commercial reinforcement;

The wage fund is calculated based on the cost of the piece rate for 1 m3 or 1 kg.

Concrete mixing shop: FOT = 2000 * 7.8 = 15600 rubles.

Reinforcing shop: FOT \u003d 51000 * 0.57 \u003d 29070 rubles.

Expanded polystyrene workshop: 1 m3 - 70 rubles. FOT \u003d 160 * 17.44 \u003d 2790 rubles.

Workshop for the preparation of putties: FOT \u003d 2600 * 0.25 \u003d 650 rubles.

Molding shop: FOT \u003d 1700 * 41.85 \u003d 71145 rubles.

Conclusion

According to the results of the analysis of the organization of labor at the enterprise LLC "MSK Engineering", the following positive trends can be noted. The enterprise complies with the requirements for the qualification composition of its employees to perform the functions of the general contractor and customer. Own specialized workshops: carpentry, fittings, repair and mechanical make it possible to carry out non-standard solutions at the request of the customer.

The growth of labor productivity, exceeding the growth of wages, indicates an increase in the efficiency of the enterprise's productivity.

The disadvantages include a decrease in the profitability of the enterprise and capital productivity. Also, the disadvantages include a slight increase in the average monthly wage, which in the future may cause the departure and shortage of highly qualified personnel.

Suggestions for improving the efficiency of the enterprise:

). Replacement of obsolete moral and physical worn out equipment. Despite the fact that construction is initially a high-cost production with a high cost of production, the introduction of new types of equipment and the development of new technological processes will reduce the costs of the enterprise and improve the quality of products.

) Release of products not only for use in their own construction, but also for sale to the side. This will allow more efficient use of available capacity, increase the volume of sales.

) Expansion of the range of products manufactured for the construction of panel houses.

) Increasing wages and improving the system of regulation of labor and wages and forms of labor incentives.

The disadvantages of the rationing system include low norms for pieceworkers, which indicates their technical groundlessness. But their use is due to low tariff rates.

In addition to the two forms of remuneration existing at the enterprise (time-based and piecework), it is necessary to introduce an indirect piecework form for workers engaged in the repair and maintenance of equipment (crane facilities, mechanic and energy services).

corporate planning labor wages

List of used literature

Shepelenko G.I. Economics, organization and planning in the enterprise. - M.: Phoenix, 2010.

Borodina V.V. Regulation of labor. Moscow: 2009

Goremykin V.A., Busulov E.R., Bogomolov A.Yu. Textbook. M 2009 Planning at the enterprise.

Promyslov B.D. Corporate planning / Tutorial - M.: Publishing House "ATISO", 2008.

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The main characteristics of the personnel at the enterprise are its number and structure. The personnel structure is a set of separate groups of employees, formed by categories. The number of personnel depends on the complexity and labor intensity of production and management processes, the degree of their technical equipment.

For planning the number of personnel and accounting for the cost of his labor all personnel of the enterprise on the basis ofEmployment in production is divided into industrial production personnel (PPP) and non-production personnel (NPPP). Non-production personnel are busy at the facilities social sphere(children's, medical, health institutions, public catering, housing, etc.) that the company has, and direct participation in the process of creating products. does not accept work or services. Industrial and production personnel are engaged in the manufacture of finished products, works and services in the main, auxiliary and service processes and the production management process.

Depending on the nature of the labor functions performed, the PPP is divided into two categories - Workers and employees. Employees are divided into subcategories :

- managers (of which the main specialists stand out);

- specialists;

- other employees.

workers engaged in material production, where the share of physical labor prevails. This part of the enterprise's personnel ensures the production of products, their storage, transportation, marketing, service, etc. The result of the worker's labor has a natural-real form of expression. Among the workers are basic(employed in specialized divisions) and auxiliary(employed in service departments) personnel.

employees, or management personnel, are employed in the process of managing an enterprise with a predominant share of mental labor. The subject of labor of employees is, as a rule, information, and the means of labor are technical means information processing. The main results of their labor activity are the development of management decisions, their implementation and control over execution.

leaders, unlike specialists, they have the legal right to make decisions and authority over subordinates. There are line managers who are responsible for making decisions on all management functions, and functional managers who ensure the implementation of individual management functions (see Topic 1, paragraph 3).

Specialists, depending on the results of their work, are combined into the following groups:

- functional specialists management (referents, economists, accountants, financiers, marketers, etc.), the result of which is management information;

- specialist engineers(designers, technologists, designers, mechanics, etc.), the result of their work is design and technological and project documentation by lines of business of the enterprise;

- technical specialists(operators, stenographers, couriers, storekeepers, etc.) performing auxiliary functions in the management process.

Differences in the nature of labor activity suggest a further division of workers according to professions, specialties and qualifications. A profession is a type of labor activity that requires special theoretical knowledge and practical skills. A specialty is a variety within a profession, and a qualification is the degree to which an employee possesses special knowledge or skills.

The division of the personnel of the enterprise into categories and professional qualifications is necessary for planning and accounting for the labor costs of each employee, remuneration, taking into account his quantity and quality. Recruitment of personnel, its placement are management tasks that do not have a standard, strictly formalized solution technology. The technology of personnel selection includes two stages - selection and selection of personnel. Recruitment - the study of the compliance of nominated candidates with functional duties for a particular position. Professional selection - identifying the suitability of a candidate for work in a particular profession (or for a particular job).

To plan labor costs and take into account the final results of labor of various categories of workers, two indicators are used - production output and working hours. In the primary documents of the enterprise, respectively, planned and actual data on both indicators are recorded.

Product development - this is the number of units of finished products (works, services), and natural units of measurement of the final results of the work of an employee or team are used here.

Working hours(Labor Code of the Russian Federation dated June 30, 2006 No. 90-FZ, ch.15 - 17) - is the period during which the employee is obliged to fulfill his labor functions in accordance with the legislation of the country, the regulations of the enterprise and the terms of the concluded employment contract. This period appears as the length of the working day, working week(unit - hour), working month and working year (unit - day). By agreement between the employer and the employee, a part-time work day or a part-time work week may be established. Payment for the results of labor will take this fact into account.

Working hours sets the length of the workweek: five days with two days off, six days with one day off, workweek with staggered days off, and for certain categories workers - a working week with an irregular working day. In the latter case, the employee is involved in the performance of his labor duties outside the normalized working hours.

The Labor Code in Russia normalizes the length of the working week not only in days, but also in hours. The normal working week cannot exceed 40 hour. For certain categories of personnel (minors, disabled people employed in hazardous and hazardous industries), it is reduced. Thus, in hazardous and hazardous industries, for pedagogical, medical and a number of other categories of workers, the standard duration of the working week is 36 hours. For working youth aged 16-18, it is 30 hours, for adolescents aged 15-16 - 24 hours. Further, the internal documents of the enterprise take into account the mode of operation, which leads to the normalization of the length of the working day, shift for a particular unit, i.e. determined normal working hours, shifts. During the working day (shift), employees are given a break for rest and meals. Its duration can vary from 0.5 hours to 2 hours, but no more. Breaks are not included in the length of the working day (Article 108).

Shift work(according to a rolling schedule, art. 103) is organized, first of all, where the duration of technological processes exceeds the normal working day, as well as to increase the economic effect of production. There may be two, three, or even four shifts, but it is forbidden to work two shifts in a row. The time of the beginning and end of the work of the personnel is established by the internal regulations of the enterprise and the shift schedule.

Time from 22:00 till 06 o'clock. considered to be at night. This includes a one-hour reduction in shifts and special payment terms for night work. Minors and pregnant women are not allowed to work at night.

A worker may be employed in production for more hours than his normal hours of work. If processing time occurs at the initiative of the employee (at the main place of work or with another employer on the side), then this is recorded as combination(Art. 60.1). If - at the initiative of the employer, then there is overtime work(Article 99). In both cases, these deviations from normal working conditions are possible only with the written consent of the employee, and must be taken into account when calculating wages.

Labor rationing is the implementation of the normative method of planning in relation to human labor, and is carried out using indicators: norms of time, norms of output, norms of service, norms of number.

- Norm of time - there is time costs (in man-hours, man-minutes) required to produce a fixed volume of products, works, services or to perform a separate technological operation.

- Production rate- this is the volume of products (works, services) calculated in natural units of measurement, which should be produced per unit of time - an hour, a shift, a month by one or a group of workers of a certain qualification.

- Service rate fixes the number of pieces of equipment, installations, jobs, production areas, etc., which are assigned for maintenance to one employee or team under given organizational and technical conditions.

- population rate- this is the number of employees of a certain professional and qualification composition required to perform fixed production tasks or managerial work (volume of work, maintenance of one workplace, performance of a separate production function). A variation of the population norm is the controllability norm.

All labor standards are established for the employee in accordance with the level of development of technology, technology, organization of production and labor. The considered labor standards are necessary, first of all, for the development of labor plans, namely:

Plan for the number of employees of the enterprise;

Plan for advanced training of employees;

Payroll plan.

Development plan for the number of employees conducted separately for non-production personnel and PPP. The size of the PPP is planned for the enterprise as a whole, for each division and for all categories of employees separately for the calendar year, quarter. Headcount planning should answer the following key questions for the enterprise:

How many NPPs and PPPs and what qualifications are needed?

From what point in time and for what period?

In which division and production site?

The planned number of employees who are part of the PPP is determined by the staffing table. Staffing - a document that contains a list of positions of employees of the enterprise and the corresponding salaries. It can be typical for the industry or it is developed by the enterprise itself, taking into account the management structure adopted on it.

The number of workers is planned according to the main, auxiliary and service industries by the standard method, taking into account the norms of time consumption, production norms, the planned volume of output of products and services, the movement of personnel, the planned fund of working hours. The calculation of the needs of the main and auxiliary workers is preceded by the preparation of a planned budget for the working time of one worker (see Table No. 1), which sets the average number of hours that a worker should work for a year, a month.

Planning at the enterprise: lecture notes Makhovikova Galina Afanasievna

Lecture 7 Planning of work and wages

7.1. Goals, objectives and technology of labor and wage planning

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

The plan for labor and its payment justifies the need of the enterprise for the number of employees and the wage fund, as well as labor productivity in the planning period and its increase compared to the base period.

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

Personnel plan;

Labor productivity plan;

Pay plan.

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

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

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

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

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

Providing personnel with the necessary qualifications.

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

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

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

The implementation of the plan for labor and number for the previous period is analyzed;

Planned indicators of labor productivity are calculated;

The normative labor intensity of manufacturing a unit of production, work and commercial output is determined;

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

The need for personnel, its planned structure and movement is calculated;

Personnel development is planned.

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

7.2. Planning the number of employees

Planning the needs of the enterprise in labor resources is carried out separately for workers and for managers, specialists and employees. This is explained by the fact that production norms and service norms are not established for the administrative apparatus. To determine the number of workers, three main methods of calculation are used: by labor intensity of work, by service standards and by jobs.

Planned number of workers according to the complexity of work is determined on the basis of the following initial data: the volume and nomenclature of the production program, the labor intensity of manufacturing products for each nomenclature item, the coefficient of fulfillment of time standards, the planned useful (effective) working time fund.

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

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

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

5.5.1. Payment of wages If the founder is also an employee of his own company, then he can receive his share of income in the form of wages. Example 38 Citizen Tokarev is the founder of Helios LLC and works in the company as a deputy director. His share