Optimization of payment. Payroll - formula, composition, analysis of use

In modern practice, three main ways of saving the wage bill are most often encountered:

payments of "gray wages in envelopes";
replacement of part of cash payments with real ones;
changing the ways of formation of payroll.

Payment of salaries to employees in case of discovery of this fact by the tax authorities, leads to serious penalties. They can be from 20 to 40% of the amount of hidden income. Organizations that pay their employees low wages always come under the scrutiny of tax officials.

A method of reducing the payroll tax base that does not contradict the existing legislation - the transition to the simplified tax system and the transfer of their employees to individual entrepreneurs where it is possible to apply. The cooperation between the employer and the employees receives the form “customer of the service - performer”. The relationship between the parties is determined by the contract concluded between them. This type of cooperation brings financial benefits to the employer and employee. Individual must pay personal income tax from the amount of his earnings in the amount of 13%.

IE income subject to a rate of 6% of the total amount received funds. Payments for services rendered by the employer do not belong to the payroll and are not subject to payroll taxes. An employer can obtain similar savings when switching to outsourcing.

You can save on taxes by replacing part of the cash payments with real ones. The tax legislation allows not to tax gifts, the value of which does not exceed 4,000 rubles. With the same amount of money, you do not need to pay taxes if they are issued as material assistance.

Tax-free catering for employees, organized according to the principle of "buffet".

A large amount of savings in payroll taxes gives an increase in labor productivity and a reduction in the number of employees. The payroll consists of basic and additional payments. Its composition is determined by Article 255 of the Tax Code of the Russian Federation (we talked in more detail about what the payroll and FZP consist of). Certification of workplaces can seriously help to reduce taxes on payroll. Competently done work can transfer a number of working professions that exist in the company into the category of hazardous industries. The surcharge for work in such conditions is not taxed, and its maximum amount is not established by the current legislation.

What needs to be analyzed?

The first document from which any analysis of the optimization of the payroll begins is the staffing table. Personnel audit allows you to identify ineffectively working links in the personnel structure. The administrative and managerial staff should not exceed 40% of the total number of employees working in the company who produce material goods or provide services.

The next stage of the analysis is to consider the structure of labor costs and find ways to save money. Such economic calculations make it possible to find reserves of funds spent on wages. Very often, the reason for ineffective payroll spending is downtime, breakdowns, poor organization of the work process, leading to overtime work and corresponding payments for them.

Sources of payroll and payroll

The main reserve for reducing the wages fund is the cost of goods or services, which is transferred to their cost. It is possible to attract funds from the profit intended for consumption to the formation of the payroll, as well as the founders' own funds, which they invest in the development of the company.

The source of certain categories of additional payments included in the payroll, the funds of the Social Insurance Fund of the Russian Federation and earmarked income are used.

The sources of the payroll are the number of employees and their basic and additional wages, which are determined by the current legislation and the market conditions of the labor force. The amount of an employee's salary depends on the level of professionalism, the need for it and the number of proposals in the labor market. The state limits the minimum wage, below which the employer is not entitled to pay wages to his employees. The number of compulsory also includes additional payments to employees of a social nature, approved by the current legislation.

Tax rates for payroll depend on the civil legal form of an economic entity. An employer who is an individual entrepreneur pays taxes on wages not only for his employees, but also for himself. Influences the amount and form of payments and the citizenship of the employee. The size of the personal income tax rate levied on a citizen of the Russian Federation in 2016 is 13%, with a non-resident - 30%.

The total amount of tax rates withheld from payroll in various social funds is 30%. This rate can be reduced by economic entities engaged in the development of innovative technologies and representatives of small businesses.

We talked in more detail about the taxation of payroll and FZP, as well as about deductions from them in.

An example of a reduction in the wage bill

The following taxes are charged on the employee's salary in the amount of 40,000 rubles according to the general taxation system:

Personal income tax at a rate of 13%. 40,000 * 13/100 = 5,200 rubles. The amount is deducted from the income of an individual. The amount of money that the employee will receive in his hands is: 40,000-5,200 = 34,800 rubles.
The amount of taxes transferred to social funds: 40,000 * 30/100 = 12,000 rubles. The amount is paid from the employer's funds.

When switching to the simplified tax system and registering an employee as an individual entrepreneur, his salary will be considered entrepreneurial income and taxed at a rate of 6%. The tax amount will be 40,000 * 6/100 = 2,400 rubles.

The employee's net income is 40,000-2400 = 37,600 rubles.

This is for 2800 rubles more than in the first taxation option. For the employer, this payment item does not apply to payroll. The annual savings for a business entity on the salary tax of 1 employee in the amount of 40,000 rubles will be 12,000 * 12 = 144,000 rubles.

The employee's annual income will increase by 2,800 * 12 = 33,600 rubles.

For 2016 was established in the amount of 6204 rubles from January 1 and increased from July 1 to 7500 rubles. According to the current legislation, the regional government can increase the level of minimum wages in coordination with local business representatives.

Business entities that are on OSNO in 2016 will have to pay 22% with payroll in PF, 2.9% in FSS and 5.1% in FFOMS. Personal income tax for employees with Russian citizenship is 13%. Non-residents will pay personal income tax at a rate of 30%. So the reduction of the wage bill is an urgent need for any enterprise.

A source: Based on the materials of the Conference "Optimization of staff pay". Vedomosti

The heads of companies very often face the question: how to organize remuneration? Whether to raise wages or not, whether to reward employees, all or individually, what to reward for, how to retain the best employees, etc.

In this article, I would like to offer a simple set of tips and tools to get started with optimizing pay for staff in terms of salaries.

White starts and wins

The approach to compensation should be based on a positive - optimistic attitude. The manager should not delay until the moment when productive employees do not ask for a raise, but, having lost faith in the possibility of recognition of their merits and worthy remuneration, will "close" like snails in a shell or find a more "grateful" employer. Employees entering the company (even at the stage of selection) must have a detailed understanding of the "remuneration" they will receive in the company, and must be sure that the employer will provide them with the best working conditions, including in the area of compensation. Personnel motivation, and the compensation package is an obligatory part of it, is one of the main tasks of the company's management.

When constructing compensation systems, three points of view are usually distinguished - the shareholder, the employee and the manager. The shareholders of the company are interested in increasing its value and receiving dividends, and they present their demands to top managers, who, in turn (this is their job), regularly try to reduce all items of expenses, including staff costs. But each employee strives to increase his income.

Pay more or less?

Thus, we are faced with opposing interests of the parties: some do not want, as it seems to them, to engage in charity, others regard the situation as a shameless exploitation of labor by capital.

This conflict of interest can develop both constructively and destructively. Destructive is strikes, incl. "Italian", mass layoffs, and constructive - an increase in labor productivity and the formation of an optimal compensation system, allows you to bring the development of this conflict of interest in a positive direction. The solution is shown in Fig. 1 and consists in the following: the company's management is interested in a relative decrease in personnel costs, and employees in an absolute increase in income. In fig. 1 the smaller circle shows the initial situation of the conflict, and the larger one shows the positive development.

Rice. 1. How to reduce personnel costs while increasing employee income?

In the event that the company's profit grows, and the manager does not forget about the quite natural desire of the company's employees to get more every year, another question arises: how much should this be more? The increase in wages in the United States and Scandinavia rarely exceeds 3-5% per year, but for Russians, a rise of even 20% often does not cause joy. Moreover, a 5% increase can lead to dismissal: the employee decides that either he does not work well or his work is not respected.

Advice 1. Approve the company's compensation policy.

Write and approve the company's compensation policy. Describe what goals it pursues, who is a member of the compensation committee, how the salary, bonus and benefit components of the employee's compensation package are determined, etc.

Tip 2. Inform the staff about the compensation policy.

Inform managers, employees, potential employees about the compensation policy of the company. Of course, there is no need to tell everyone about everything, for example, the candidate should only be told about the sections that concern him directly. At the same time, managers must know the compensation policy in sufficient detail in order to act as internal consultants, transmitting to their subordinates the principles and values corresponding to the ideology.

Tip 3. Develop a compensation policy.

Make adjustments and changes regularly, do not make random payments "out of politics", support the local legislative field, observe the rules of the game. Use fair and objective procedures when determining payments and increases. Highlight the traditional components of the compensation package and non-traditional ones (those that do not repeat from year to year, being a special offer for a given quarter, year or month.).

Tip 4. Implement computerized systems.

In cases of control and settlement problems, implement computerized systems that allow all recalculations to be made in real time (on-line). When implementing computerized systems, an employee can receive financial feedback without the involvement of a cashier.

Tip 5. Pay according to the rules.

Unfortunately, companies in Russia rarely think about working "according to the rules," moreover, written ones. If the management knows about their existence, it often forgets to re-read and observe. This also applies to compensation policy and job descriptions. According to my observations, without prescribed and approved procedures, regulations, policies, it is difficult to achieve highly effective work even with a staff of more than 100 people, more than 500 - most likely work without prescribed procedures will be poorly effective, with a staff of more than 1000 it is almost impossible.

Tip 6. Take responsibility for creating and developing a compensation package.

If from the moment of acquaintance you let the employee understand that the compensation package is thought out, verified, spelled out, and is constantly being improved, he will not bother you with empty requests, knowing full well that changes in the package will mainly be made based on the results of his work, and not due to his persistence in "getting" the appropriate leaders.

So, the employer must take full responsibility for the creation and development of the compensation package for employees, register and bring it to their attention.

How to analyze the effectiveness of personnel costs?

Correct development of the company means correct goals and their achievement. So a company that sets and delegates its goals down to a specific employee has a good chance of getting between Scylla and Charybdis in the sea of modern business. In the role of rocks are the obligatory constant cost reduction in all respects and the constant growth of staff salaries. There is another way out - full business automation and a steady decrease in the number of personnel, but it is not universal.

In practice, we come across various examples of solutions, but we will still talk about issues related to personnel management, and not to management without personnel.

The company should not be static, it should be in continuous development. If a company does not develop, which means that neither its value, nor its turnover, nor profit grows, then it begins to age, and when the processes become irreversible, the death of the company occurs.

Mergers and acquisitions of companies take place almost every day in the world, and even international corporations, which, it would seem, have grown to a state beyond laws, time and borders, are not immune from bankruptcy and takeovers by other, more successful companies. A company often dies because its staff was ineffective, which means that staff costs were ineffective. To get an idea of the cost effectiveness analysis of staff costs, do a short exercise that will assess the effectiveness of staff costs.

Workshop 1. Assessment of the effectiveness of personnel costs.

Analyze the indicators of absolute and relative personnel costs over the past 3-5 years. Pay attention to whether there is a correlation (direct, inverse) with the turnover, profit, value and staff of the company for the same period of time? Let's create an analysis square.

Fig 2. Analysis square: absolute payments and company performance.

	The company's indicators are not growing	The company's indicators are growing
Absolute payments per employee do not grow	1.BOLT In such a situation, the company should identify the reasons for the lack of business growth, these can be bad goals or managers and a passive approach.	3.OPERATION In this situation, the high performance of the company, as a rule, is achieved due to the high exploitation of employees - work is going on for wear and tear. The management is very strong. But another option is also possible - the business grows without the participation of personnel, therefore, at first glance, there is no need to raise wages.
Absolute payments per employee are growing	2.SHANTAGE In a company, employees are stronger than management. There is a "suction of juices from the company". Employees blackmail the management of possible leaving, work only for a bonus and perceive the salary as a charitable benefit	4.PARTNERSHIP Strong management and competent approach to personnel motivation, including material ones. Higher compensation packages attract more prepared and productive people to the organization, which contributes to the acceleration of the company's development. Employees trust management in determining and distributing compensation payments, they consider themselves "partners" of the company

Examples of possible solutions.

For each of the above situations, you must develop your own solutions.

Solution for the "SWAMP" situation.
For example, if such a situation has developed, then, first of all, it is necessary to outline new goals and achieve their achievement. When the staff is characterized by either a high turnover or a chronic pre-retirement state, and the best ones either do not exist, or they quickly leave, a system of diagnostics of individual and group contributions to the achievement of new goals should be introduced and people should be encouraged, including materially, but selectively and only the best employees.
Solution for the "SHANTAGE" situation.
To get out of the "blackmail" situation, first of all, it is necessary to strengthen management. The right decision would be to freeze bonuses before working salaries are created, to strengthen discipline, and also to prepare for replacing some of the staff with less expensive and more productive ones.
Solution for the "OPERATION" situation.
When dealing with an exploitative situation, it is better to automate primitive processes and outsource labor-intensive processes. All the same, some personnel will remain and sooner or later they will have to work with them according to option 4.
Solution for the "PARTNERSHIP" situation.
Keep it up, you are already becoming the industry leader and with the right development and adjustment of the relevant policies, you can achieve a position similar to that of Microsoft in your industry.

Three blocks of compensation.

There are only three types of payments - for qualifications (salary), for results (bonuses), for affiliation (benefits).

Thus, the compensation package consists of salary, bonuses and benefits. The main component of the package - salary - represents guaranteed payments to an employee, taking into account his potential to perform work at a certain workplace in a certain time.

How to determine an employee's salary?

When determining and adjusting salaries, it is necessary to calculate two main indicators:

How important is this workplace for the company?
- How much is the company willing to pay for this job?
- How does this employee meet the requirements of this workplace?
How long does the company pay?
- How is the duration of an employee's work at a given workplace measured?
- What is the unit of measurement of the working time at a given workplace (minutes, hours, days, weeks, months). Will overtime be paid?

How to calculate the value of a position (job evaluation)?

When we answer the question about the importance of work (point 1) in a given position, we get some numerical value (coefficient or score) that can be used in the formula for the recommended salary for this position.

The harmonization ratio, as well as the salary harmonization formula, appropriate for your company, can be determined by constructing a graph similar to the one below.

Take a look at the salary-value graph, which was the working material in one of the consulting studies. In total, there were over 200 positions in the study, some of them are signed on the chart.

RICE 2. Salary-value schedule.

So, the graph shows specific employees of a particular company in the form of dots. Vertical (Y-axis) - real salaries according to the staffing table, in dollars. Horizontal (X-axis) - the value of the position (here and the employee) for the company, which is evaluated in points. A line of approximation of this set is drawn on the graph, and a mathematical formula is given to obtain more accurate values. The formula can be subjectively adjusted (at the compensation committee).

From the schedule (from the theory of compensation, too) it follows that salaries should be in a certain corridor, if they are significantly higher than the corridor, then employees are overpaid, if lower, they are underpaid. As you can see from the graph, they underpay the salary of the marketer and the warehouse manager, and overpay, for example, the purchasing manager. The salaries of the listed employees are not included in the corridor and should be adjusted.

Most likely, it will not be difficult for you to estimate the salary of an employee in dollars or rubles using the staffing table, but the assessment of the importance of a position often raises questions.

To prevent their occurrence, initially select the evaluation criteria (as they say in the textbooks - compensation factors) and experts, whose opinion you will take into account when evaluating the work - this is what this procedure is called.

Position assessment factors.

The most popular (classical) factors for assessing the importance of a position are responsibility, knowledge, working conditions, leadership. If less than three factors are taken, then the estimate will be less accurate. There are ready-made assessment systems that have received international recognition, for example, the HAY system (or as it is also called the Hay-method). It is created and supported by a consulting company of the same name, which is a pioneer in the field of performance scoring.

An expert can be a specially trained consultant (internal or external), but the assessment of work can be started without special training if a more objective and detailed rating scale is used.

How to evaluate a position when there is no job description?

In the assessment process, Russian companies, as a rule, face the following problem - the lack of detailed job descriptions and the corresponding requirements that an employee must meet, depending on what position he occupies. After all, having such documents (corresponding to dynamic reality), the assessment process is maximally objectified and automated. Therefore, sometimes I go to a "temporary" solution (instructions and requirements still need to be written), creating an evaluation committee - which includes managers who have a detailed and correct understanding of the essence of the work. The committee classifies jobs by compensation factors. This usually happens through clustering (grouping of position cards), with mandatory discussion and desirable consensus. Then each factor is assigned a weight, or some default weight is set.

In addition, the scoring method of assessment can be endlessly improved using various mathematical models for collecting and approximating data, but you need to be able to stop in time and be ready to explain the assessment algorithm in simple language to people with any education.

In order to try out the scoring method in practice, I propose to do the following practical exercise.

Practicum 2. Evaluate the position on the "skills" factor.

Make cards for each position (indicating the number, position name, department and key tasks) available in your organization (preferably no more than 50).

Take the position evaluation forms (sent by me upon request), job descriptions for the positions (if possible).

Assemble a committee.

Place the description of the factor on the table and group the cards into five classes corresponding to the five degrees of the factor. Divide the existing position cards into 5 groups corresponding to the gradations of factors.

Then discuss and approve this decision (for the group).

Enter the appropriate factor value in points on the position assessment forms. Below are these values depending on factors (Figure 5).

Rice. 4. Sample - description of the factor. The "Skills" factor.

Here is a description of such a factor as skills. This factor determines the knowledge that an employee must have in order to do their job, plus the skills and judgment necessary to apply knowledge in order to achieve effective results.

Degree	Level	Grade
1	Performing simple, routine tasks. Working with equipment and performing simple procedures. Requires no prior training or experience.	50
2	Knowledge of basic procedures and operations. Skills in procedures and equipment requiring intermediate prior training and experience.	100
3	Knowledge of standardized but more complex procedures and operations requiring training and experience. Skills in using procedures, or working with different equipment for some purpose or performing standard operations.	150
4	Knowledge of procedures in a specialized or technical area for the execution of various complex tasks. Requires significant training and experience. Skills in the application of complex procedures requiring judgment, the use and adjustment of various equipment or processes for a specific purpose or the execution of standard, special and diagnostic operations.	200
5	Knowledge of a wide range of procedures and operations requiring special skills acquired as a result of specialized training and extensive training. Independent judgment is an important element for positions at this level.	250

Fig 5. Form for evaluating the position.

Secretary position blank.

Secretary position (write your position).

Points ______ (Enter the total number of points).

Take the description of the remaining factors and do all the above operations.

When you have evaluated all items, indicate (or approve) the weight of the factors in the overall assessment of the work.

Having estimates of the importance of positions and real values of salaries, you can build a graph<Оклад-Важность>for your company, similar to that shown in Fig. 3.

If desired and possible, you can complicate the procedure, but in the proposed form it is within the power of any company. The job appraisal procedure should be carried out annually, taking into account changes in the description of the workplace and, possibly, but not likely, in the system of compensatory factors of the company.

At the end of the article, I want to give a few guidelines that should be followed when assessing the importance of positions.

Tip 7. Use objective procedures for evaluating positions.

Use objective (eg, scoring) procedures for assessing the importance of positions and assign appropriate salaries for new employees and vacancies. Be confident yourself and convince company employees that salary determination is based on fair and objective procedures without significant subjective distortions.

Tip 8. Strive for harmonization of salaries.

Adjust the salary for this position and the value of this position. There should not be too under- or overpaid positions on the chart. When there are more than 10-20% of such positions, the meaning of the system is lost, there are too many exceptions to the rules, the rule stops working. On the other hand, it is clear that the labor market makes its own adjustments and a number of positions may be included in the "list of exceptions": top managers, rare or scarce specialists, etc.

Tip 9. Reduce the number of item names.

Reduce the number of positions within a reasonable range. In Russian companies, their number is 2-3 times higher than in international ones. There is no need to enter a new position for each new employee. A large number of positions are difficult to administer, hence, in particular, the problem with job descriptions - you cannot write on all of them. It is more correct and more convenient to use the prefixes senior, presenter, chief, junior, etc. in the future.

Tip 10. Accept harmonious staff.

Create a recommended salary formula for your company (see Figure 3). When posting a vacancy, indicate the recommended salary, or salary range for the new position, based on the preliminary position estimate and the harmonization formula. Install the treads inside the flashing fork.

Advice 11. Moving on the steps inside the position.

Use salary forks, set the salary range for this position, for example: 1 step - recommended salary minus 10%, 2 step - recommended salary minus 5%, 3 step - recommended salary, 4 step - recommended salary plus 5%, 5 step - recommended salary plus 10%, etc.

Council 12. Raise your salary only based on the results of certification.

Carry out an annual certification of personnel in order, firstly, to determine the employee's compliance with the requirements of the position, and, secondly, to increase the salary (up the fork, without going beyond it), depending on the results of certification.

Tip 13. Group positions into grades.

Enter grades - 8-14 groups of positions with similar results of assessment of importance to the organization (for example, from 100 to 300 points, from 300 to 400 points, etc. - see Fig. 3). Determine the range of pay in positions, the level of the plug and the categories of personnel (or rather positions) that fall into these levels, for example - employees (occupy from 1st to 6th grades), highly qualified employees (7-9 grades), managers (11 , 12th grade), top managers (13.14th grade).

Council 14. Inform employees about the main thing.

Inform staff about the performance appraisal and salary system. Explain when an employee can count on a salary increase. Prepare internal consultants from managers to clarify difficult salary issues. Describe the system in the Employee Handbook, which I advise you to start.

Tip 15. Make the individual amount of payments a secret, and the principle and calculations - open.

Individual payments to an employee should remain a secret, which should be known to the relevant manager and accountant, other employees should have a general idea of the procedure for payments in the nearest positions.

Let me give you an anecdotal example from consulting practice. One huge enterprise (formerly state-owned) used some guidelines for building salary systems and prescribed all salaries as a percentage of the CEO's salary! For example, a cleaning lady received 12 percent of the CEO's salary and knew about it. Many in this enterprise did not perform the work assigned to them, although millions of dollars were spent on salaries. And the director himself quickly moved to the ministry.

Council 16. Do not hesitate to demand to work out a salary - to fulfill official duties.

You probably already know that the salary is the price of entry and loses its motivating power within 3 months. Nevertheless, in many Scandinavian countries, salary payments make up 95-98% of the total compensation payments, and they work very well there. Demand from people, first of all, to fulfill their official duties, but, in order for employees to fulfill them, they must be clearly spelled out.

Tip 17. Don't patch up "salary holes" with bonuses.

Take your time to build and rebuild bonus systems with a chaotic salary system. Very often, bonuses turn into "patching" holes in the salary system (let's give this one a bonus - he has a small salary, but we won't give this one - he already has a large salary).

Motivation, Incentives and Labor Remuneration

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Labor costs, ways to optimize them in order to increase the profits of an industrial organization

Introduction

labor consumption market

The labor of workers is a necessary component of the process of production, consumption and distribution of the created product. In accordance with the economic law of distribution according to work, each worker is rewarded according to the quantity and quality of his labor. Compliance with this requirement is of decisive importance in stimulating the growth of labor productivity and its efficiency. The specific form of distribution according to work is the wages of workers and employees. It is expressed taking into account the share of each worker in that part of the national income, which is distributed among the workers in accordance with the quantity, quality and final results of labor of each of them.

This topic is one of the most relevant, because wages are the main source of satisfaction of the growing material and cultural needs of workers. It ensures the consistent implementation of the principle of distribution according to work. The establishment of a closer relationship between wages and the final results of production is considered at the present stage as one of the most urgent tasks of improving the economic mechanism.

Improvement of material incentives is focused on strengthening the interest and responsibility of employees, on the increasingly direct dependence of wages on the final results of activities, and, first of all, on the increase in profitability and profitability of industrial organizations, on the acceleration of the growth rate of turnover.

Labor remuneration is the basis for determining the size of the indexation in connection with the rise in prices for consumer goods and services; amounts of contributions to the fund for promoting employment of the population; income tax.

The labor income of each employee, regardless of the type of organization, is determined by his personal labor contribution, taking into account the final results of the organization's work, is regulated by taxes and is not limited to the maximum size. The minimum wage for employees of all types of organizations is established by legislative acts.

The main indicators of accounting for labor and wages include payroll and payroll. Based on this, one of the factors for the successful development of an organization is the availability of labor resources, the correctness of the establishment of the working regime, the efficiency of using working time, and the growth of labor productivity. Therefore, in addition to accounting, it is very important to analyze these indicators, since the correct analysis will allow making the right decisions regarding labor and its payment. Labor costs are one of the most significant items of implementation costs, which requires full control, since reducing the cost of implementation is one of the main tasks that each organization sets itself.

The research is based on the forms of labor organization and the system of material incentives.

The object of research in the work is the labor costs of the branch of RUE "Borisovkhlebprom" Vileika bakery.

Research subject: labor costs.

The aim of the course work is a systematic and comprehensive study of theoretical and practical issues of labor costs, methods and organization of accounting and analysis of labor costs in industrial organizations. To achieve the goal of the study, the following main tasks are set:

Determine the main directions of the organization of labor costs in industrial organizations of the Republic of Belarus;

Explore the main directions of the methodology for analyzing labor costs in trade organizations;

To develop ways and reserves for optimizing labor costs in order to increase profits and profitability of an industrial organization.

The work uses the methods of general logical knowledge of the phenomena under study (comparison, analysis, synthesis, analogy, generalization), methods of theoretical research (typologization, concretization).

When writing the work, various sources were used, including textbooks and periodicals, the authors of which quite fundamentally consider the issues of remuneration of workers in industrial organizations. Electronic resources were also used, as well as reporting data of the Vileika bakery plant, a branch of the Borisovkhlebprom RUE.

1 . Labor costs, methodological approaches to analysis in market conditions

1.1 Expenses for wages in industry, their types, nature and development trends in the conditions of the formation of the labor market

Labor costs are expenses of the organization that are associated with the attraction, maintenance and optimization of the number of personnel. The composition of labor costs in the republic is regulated by the Instruction on the composition of the payroll and other payments approved by order of the Minister of Statistics and Analysis of the Republic of Belarus No. 3.12.2007 No. 439 in agreement with the Ministry of Finance, the Ministry of Economy, the Ministry of Labor and the National Bank of the Republic of Belarus. According to this Instruction, the organization's expenses for labor remuneration have the following structure:

According to Art. 57 of the Labor Code of the Republic of Belarus, wages are a set of remunerations calculated in monetary units and / or in kind, which the employer is obliged to pay to the employee for the work actually performed, as well as for the periods included in working hours.

1) payment for hours worked and work performed, which includes:

Wages accrued to employees at tariff rates and official salaries;

Wages accrued to employees for work performed at piece rates;

Bonuses and remuneration, regardless of the source of their payment;

A significant part of incentive and compensatory surcharges and allowances;

Salary of employees on the payroll of the organization, for performing, in addition to the main part-time work (internal part-time);

Payment for work under civil contracts, etc.

2) payment for unworked time, which includes:

Payment for labor and social vacations provided in accordance with the legislation of the Republic of Belarus and the collective agreement;

Payment of vacations in connection with training provided to employees studying in educational institutions on the job;

Wages retained by employees during the performance of their state, public, military duties;

Payment for downtime not due to the employee's fault;

Payment for the time of forced absence, etc.

3) payments of a compensatory nature, which include:

Increased wages applied in special conditions (additional payments for heavy work, for work with harmful working conditions, in areas of radioactive contamination, for work in areas with severe climatic conditions);

Additional payments for the intensity of labor, for irregular working hours;

Supplements for work at night, for work in multi-shift mode and the mode of dividing the working day into parts;

Payment for work on public holidays, holidays (non-working) and weekends;

Monetary compensation for unused vacation, etc.

4) incentive payments, which are divided into:

Regular (monthly, quarterly) payments:

Allowances (surcharges) to tariff rates and salaries for professional skill, class, honorary title, academic degree, high achievements in work, for the complexity and intensity of work;

Salary increments for the duration of continuous work (remuneration for length of service, length of service);

Bonuses and remuneration, regardless of the sources of their payment;

Lump sum payments:

One-time (one-time) bonuses and remuneration, regardless of the sources of their payment;

Remuneration based on the results of annual work, annual remuneration for length of service (length of service);

One-time financial assistance (monetary compensation) paid to all or most of the employees;

Rewards for anniversaries, holidays, special events (including gifts and material assistance), etc.

5) payments of a social nature include:

Payment of the cost of meals for employees;

Payment for vouchers for treatment and rest;

Payment of rental housing costs;

Payment for staff travel to the place of work, etc.

Other expenses related to the maintenance of labor resources include payments that are not included in the payroll. These include:

Severance pay (compensation) paid in case of termination of an employment contract (contract);

Expenses for training and retraining of personnel;

Travel expenses within and above the norms established by the legislation of the Republic of Belarus;

Benefits from the Fund for Social Protection of the Population;

Expenses for cultural, educational and recreational activities;

The cost of paying for the cost of uniforms;

Financial assistance for family reasons;

Expenses for repayment of loans, loans for employees, etc.

One of the main items of expenses included in the cost of production of industrial organizations is labor costs. Their analysis usually begins with a study of indicators on labor and wages. In the process of analysis, they determine the observance of the planned number of employees, study its dynamics, the efficiency of using working time, the applied system of organization and remuneration, study the patterns of change in revenue from sales of products and funds spent on remuneration or growth (decrease) in labor productivity and average wages per employee. If it is established that the growth rate of proceeds from the sale of products outstrips the increase in the amount of labor costs, this means that the industrial organization complies with one of the basic principles of rational management.

1.2 Methodology for analyzing labor costs

Methods for the formation of the payroll are presented in table 1.1.

Table 1.1. Methods for the formation of the payroll

Methods for the formation of FZP	Method advantages	Disadvantages of the method
1. Element-wise	* Consideration of factors affecting the size of individual elements (costs, payments) of the RFP * High validity of calculations * Accounting for professional and qualification personnel	* Does not stimulate resource saving * Does not take into account the degree of employment of workers, equipment load * There is some dependence on the existing level of division and cooperation of labor, production
2. Incremental, depending on the increase in production	* The calculation of the RFP is focused on the increase in the volume of production	* Stimulates quantity, but does not stimulate either quality or economy of material resources
3. Leveled, regulating the cost of wages per 1 rub. products		The same Can be applied only for enterprises (departments) with a stable production structure
4. FZP is being formed on standard labor intensity, and the incentive fund - depending on the exponential quality, etc.	* Normative labor intensity allows you to weaken the connection between the payroll and the data of the base period * Through the incentive fund, you can stimulate quality improvement, saving material resources	* The norms used to calculate the labor intensity are not always accurate and depend on the organizational and technical conditions of production * Labor intensity can grow faster than production volume
5. FZP of the enterprise is distributed by divisions in proportion	* Allows to take into account to a certain extent the efficiency of labor	* The significance of some indicators can be determined only on the basis of expert assessments * There may be contradictions between departments and the enterprise
6. PPP is distributed among departments in a similar way to the distribution for the enterprise as a whole	* Minimizes contradictions between departments	* Difficulties in setting standards for income distribution if they do not directly enter the market
7. Rental system(in lease terms) - within funds based on a lease agreement	* Stimulates the economy of all resources * Allows you to take orders from outside	* Difficulties in developing prices and standards * Subdivisions may prefer such orders from the outside, which will harm the interests of the administration and other subdivisions of the enterprise
8. Cooperative system, FZP of small enterprises	* Possibility of initiative when fulfilling contractual obligations	* Danger of preference for orders from outside * Difficulties in managing a cooperative unit and small business on the part of the management bodies of the enterprise
9. FZP is being formed according to the laws of a market economy(FZP of joint-stock companies, private enterprises)	* Stimulates the economy of all resources * Fulfillment of contractual obligations * Taking into account the situation on the market of goods (services) and labor * Show initiative	* Restrains the growth of wages * Limits the growth of social payments, benefits * Promotes staff reduction, development of part-time employment

Organizations, regardless of their form of ownership, individual entrepreneurs must create wage reserve funds.

According to the "Regulations on the wage reserve fund", developed on the basis of article 75 of the Labor Code, the size, grounds, procedure for the creation and use of the wage reserve fund are determined.

The reserve wage fund is created to ensure payments of wages due to employees, as well as guarantees and compensation payments provided for by legislation, collective and labor agreements in the event of economic insolvency (bankruptcy) of an employer, liquidation of an organization, termination of activities of an individual entrepreneur and in other cases provided for by law. For other purposes, the resources of the reserve fund may be used only with the consent of employees represented by their representative body. At the same time, it is recommended, on the basis of a collective agreement (agreement), to establish the procedure and term for the restoration of the reserve fund.

The source of the reserve fund is the profit remaining at the disposal of the organization, individual entrepreneur after taxes and other obligatory payments to the budget.

The reserve fund is set at up to 25% of the annual payroll. The specific size of the reserve fund, the grounds, the procedure for its creation and use are determined in collective agreements (agreements).

Contributions to the reserve fund are made from the profit of the reporting year. In the current year, if there is a profit, advance payments can be made to the reserve fund.

The reserve fund is set at up to 25 percent of the annual payroll. The specific size of the reserve fund, the grounds, the procedure for its creation and use are determined in collective agreements (agreements). The funds of the reserve fund are part of the monetary funds of an organization, an individual entrepreneur and are stored in their current account.

Starting to analyze the use of the wage bill, first of all, it is necessary to calculate the absolute and relative deviation of its actual value from the planned one.

The absolute deviation (? FZPabs) is determined by comparing the actually used funds for labor remuneration (FZPf) with the planned wage fund (F3Ppl) as a whole for the economy, production units and categories of workers:

FZPabs = FZPf - FZPpl. (1.1)

However, it should be borne in mind that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of fulfillment of the production plan.

The relative deviation is calculated as the difference between the actually accrued wages and the planned fund, adjusted for the rate of implementation of the production plan.

FZPrel = FZPf - FZPsk = FZPf - (FZPpl.trans.Kvp + FZPpl.const.), (1.2)

where? ФЗПотн is the relative deviation of the payroll fund;

ФЗПф - actual salary fund;

ФЗПск - the planned salary fund, adjusted for the coefficient of implementation of the plan for the production of products;

FZPpl.per. - the variable amount of the planned salary fund;

FZPpl.post is a constant amount of the planned wages fund;

Kvp - the coefficient of implementation of the plan for the production of products.

In the process of subsequent analysis, it is necessary to determine the factors of absolute and relative deviation for the FZP.

The calculation of the influence of factors can be made by the methods of chain substitution, absolute differences, relative differences, the integral method and the method of logarithm. The calculation using the absolute difference method is as follows:

ФЗПчр = (ЧРф - ЧРпл) Дпл Ппл ЧЗПпл, (1.3)

FZPd = ChRf (Df - Dpl) Ppl ChZPpl, (1.4)

FZPp = ChRf Df (Pf - Ppl) ChZPpl, (1.5)

FZPchzp = ChRf Df Pf (ChZPf - ChZPpl), (1.6)

where CHR is the average annual number of employees;

D - the number of days worked by one employee per year;

P is the average length of the working day;

NPP is the average hourly wage of one employee.

It is also necessary to study the reasons for the change in the amount of wages for certain types of products.

Conclusion: in the first chapter of the work, on the basis of literary sources, it was found that labor costs are expenses of the organization, which are associated with attracting, maintaining and optimizing the number of personnel.

The organization's expenses for labor remuneration have the following structure:

Expenses included in the payroll;

Other expenses for the maintenance of labor resources.

The wage fund is the amount of money earmarked for the wages of employees of an organization.

The payroll includes:

1) payment for hours worked and work performed,

2) payment for unworked time,

3) payments of a compensatory nature,

4) incentive payments,

5) payments of a social nature

Other expenses related to the maintenance of labor resources include payments that are not included in the payroll.

Labor costs are one of the most significant items of implementation costs, which requires full control, since reducing the cost of implementation is one of the main tasks that each organization sets itself.

2. Economic analysis of labor costs of an industrial organization

2.1 Socio-economic characteristics of an industrial organization and the volume of its activities

Vileika bakery is a branch of the RUE Borisovkhlebprom, registered in the register of all-republican registration under No. 600009710 on the basis of the decision of the Minsk Regional Executive Committee No. 457 dated 26.06.2001.

The company is not a legal entity, but it has a current bank account, seal, stamp and letterheads with its name.

RUE "Borisovkhlebprom" is a member of the Department for Bread Products of the Ministry of Agriculture and Food of the Republic of Belarus.

The bakery in the city of Vileika began its activities in 1944. The plant has production facilities for the production of bakery products 19,489 tons per year, confectionery - 244 tons per year. Currently, the capacity is used by half. A feature of production is the release of products under the orders of trading organizations, since the manufactured products have a limited shelf life.

In order to increase the terms of sales of products, it is planned to expand the production of packaged products and the production of confectionery products with the use of preservatives.

In the structure of the enterprise:

1. Three areas of the main production:

Bread;

Bakery;

Confectionery;

2. Two areas of auxiliary production:

Mechanical repair shops;

Sales area for finished products.

The company has a shop, a kiosk in the market, selling mainly products of its own production and products of the Department of Bread Products.

The main goals and objectives of the future development of the plant remain:

Production of bakery and confectionery products to fully meet the consumer demand of the population, improving the quality of products;

Improving working conditions;

Saving resources;

Introduction of new technologies;

Expansion of the production of import-substituting products.

The sources of financing for the development of the enterprise are: profit remaining after tax deductions, depreciation deductions and funds allocated by the Department of Bread Products from the innovation fund.

At present, the Vileika Khlebozavod branch produces and sells a wide range of bakery and confectionery products.

The financial stability of an enterprise is characterized by a whole system of economic indicators. Therefore, an objective assessment of the degree of financial stability of the enterprise can be given, the following indicators in the complex (table 2.1).

Table 2.1. Main financial and economic indicators of the branch of RUE "Borisovkhlebprom" Vileika bakery

INDICATORS	2013 in% to 2012	2014 in% to 2013

Cost of production, distribution costs, total, million rubles
Taxes, fees and payments from the proceeds, mln. Rub.
Profit (loss) from the sale of products, goods, million rubles
Profitability of sold products, works, services,%
Net profit (loss), mln.
Average number of employees, people
Generation per employee, RUB mln
Average monthly salary, thousand rubles

Table 2.2 presents an analysis of the structure of production costs in the branch of RUE "Borisovkhlebprom" Vileika bakery.

Table 2.2. Dynamics and structure of production costs

Indicator name	Ud. weight, 2013,%	Ud. weight, 2014,%	Deviation,%
Production costs, total
Raw materials and materials
Fuel and electricity / energy
Other material costs
Labor costs
Social contributions needs
Depreciation
Other costs

Analysis of the data in Table 2.2 shows that material costs have a stable growth dynamics (an increase of 5.4% against the level of 2013). Basically, the increase in material costs was due to the increase in prices for basic and additional raw materials for the production of bakery products, as well as for consumed heat and electricity (an increase of 1.5% against the level of 2013), etc.

Based on the analysis of the costs of production and sales of products, it should be noted that it is necessary to pay more attention to the supply of the enterprise with basic and additional raw materials, auxiliary materials, to establish strict control over the execution of estimates of general production and general business costs.

The profit indicator has a stable dynamics of increase, which has a positive effect on the economic activity of the enterprise.

That is, a decrease in the profitability of products sold indicates a decrease in the financial stability of the enterprise.

In the branch of RUE "Borisovkhlebprom" Vileika bakery, the availability of labor resources for 2012-2014. characterized by the data given in table 2.3.

Table 2.3. Provision of the branch of RUE "Borisovkhlebprom" Vileika bakery with labor resources for 2012-2014.



incl. RFP


employees

leaders
specialists

As the data in Table 2.3 show, the number of employees of the enterprise in 2014 increased compared to 2013 by 8 people. (by 2.7%). In 2013, compared to 2012, the total number and number of industrial and production personnel increased by 3 people. (by 1.0%).

The number of workers in 2014 compared to 2013 increased by 10 people. (by 4.3%), in 2013 in comparison with 2009 by 3 people. (by 1.3%), the number of employees in 2014 compared to 2012 decreased by 2 people.

2.2 Economic analysis of labor costs and the factors that determine them

The main goal of a business owner (or manager) is to create a team that is willing and able to take responsibility for performing production tasks, has all the necessary resources and sufficient moral and material motivation to complete this task.

Table 2.4. Analysis of the use of working time for 2013-2014

Index		Deviation

1. Average annual number of workers (CR)
2. Worked days 1 worker per year (D)
3. Hours worked by 1 worker per year (H)
4. Average working day (P), h
5. General working time fund (FWF), man-h

An important part of the analysis of labor resources is the analysis of the use of working time.

The working time fund (FWF) depends on the number of workers, the number of days worked by one worker on average per year and the average length of the working day:

FRV = CHR * D * P, (2.1)

where CHR is the average annual number of workers, people;

D - days worked by one worker, days;

P is the average length of the working day, h.

In the branch of RUE "Borisovkhlebprom" Vileika bakery in 2014 the fund of working hours is less than in 2013 by 11,955 people. - h, including due to changes:

a) the number of workers:

FRV CR = (CR 2014 - CR 2013) * D 2013 * P 2013

FRV CR = (244 - 234) * 225 * 7.7 = +17325 people. - h;

b) the number of days worked by one worker:

FRV D = CHR 2014 * (D 2014 - D 2013) * P 2013

FRV D = 244 * (215 - 225) * 7.7 = -18788 people. - h;

c) the duration of the working day:

FRV P = CHR 2014 * D 2014 * (P 2014 - P 2013)

FRV P = 244 * 215 * (7.5 - 7.7) = -10492 people. - h.

Due to the cumulative influence of factors, the working time fund in 2014 is less than in 2013 by 11,955 people. - h.

FRV = 17325 - 18788 - 10492 = - 11955 people. - h.

As can be seen from the data presented, the enterprise does not use the available labor resources to the full. On average, one worker worked 215 days instead of 225, which is why the over-planned whole-day loss of working time was 10 days per worker, and 2440 days for all, or 18,788 people. - h. Intra-shift over-planned losses of working time are also significant: in one day they amounted to 0.2 hours, and for all days worked by all workers - 10492 people. - h. Total loss of working time - 29280 people. - h (18788 + 10492), or 7.4% (29280/393450).

A generalizing characteristic of the use of labor resources is given by labor productivity. It is characterized by the system of indicators shown in Table 2.5.

After analyzing labor productivity in the branch of RUE "Borisovkhlebprom" Vileika bakery for 2013-2014, we can draw the following conclusion:

The average annual output of one PPP employee increased in 2014 compared to 2013 by 57.0%, which in absolute terms amounted to 48.64 million rubles;

Table 2.5. Indicators of labor productivity at the enterprise

Indicators	Absolute deviation	Relative gain,%
Proceeds from product sales, mln. Rub.
PPP, people,
incl. workers, people
Share of workers
The number of days worked by workers h / d.
Average annual output of one PPP employee, million rubles (p. 1: p. 2)
Production of one worker, million rubles:
Average annual, million rubles
Average hourly rate, thousand rubles
Average number of days worked by one worker per year
Average working day, h

The average annual output of one worker also increased in 2014 compared to 2013 by 54.6%, which in absolute terms amounted to 59.9 million rubles.

The following factors can affect the deviations in output: the proportion of workers worked days by one worker per year, the average length of the working day, and the average hourly output. The influence of these factors on the average annual output can be established by the method of chain substitution.

GV beats = (UD 1 - UD 0) D 0 P 0 SV 0

GWood = (0.79 - 0.78) 225 7.7 0.063 = 1.09 thousand rubles.

GVd = (D 1 - D 0) UD 1 P 0 SV 0

GVd = (215 - 225) 0.79 7.7 0.063 = -3.83 thousand rubles.

GVp = (P 1 - P 0) UD 1 D 1 SV 0

GVP = (7.5 - 7.7) 0.79 215 0.063 = -2.12 thousand rubles.

GVsv = (SV 1 - SV 0) UD 1 P 1 D 1

GVsv = (0.105 - 0.063) 0.79 215 7.5 = 53.5 thousand rubles.

Due to the cumulative influence of factors:

GV = 1.09 - 3.83 - 2.12 + 53.5 = 48.64 thousand rubles.

Analysis of the use of labor resources at the enterprise, the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are created for increasing the level of labor remuneration. At the same time, funds for labor remuneration must be used in such a way that the growth rate of labor productivity outstrips the growth rate of labor remuneration. Only under such conditions opportunities are created for increasing the rate of expanded reproduction.

For the analysis of the payroll, we use the data in Table 2.6.

Table 2.6. Data for the analysis of the payroll

Index			Deviation
Average payroll number of PPP, people
The number of days worked by one worker on average per year, days
Average duration of a work shift, h
Wages fund, mln. Rub.
Salary of one employee, million rubles
Average annual, million rubles
Average daily, RUB mln
Average hourly rate, million rubles

The wage fund, which includes the wages of workers, employees, as well as all types of additional payments, depends on the average number and average earnings for the corresponding period of time.

The average annual salary of employees, in addition, also depends on the number of days worked on average by one employee per year, the average duration of the work shift and the average hourly earnings.

The calculation of the influence of these factors can be made by the method of absolute differences, using the data in Table 2.6.

FZPchr = (CR 1 - CR 0) GZP 0

FZPchr = (309 - 301) 31.28 = +250.24 million rubles.

ФЗПгзп = ЧР 1 (ГЗП 1 - ГЗП 0)

FZPgzp = 309 (31.28 - 22.6) = +2682.12 million rubles.

Including:

FZPd = CHR 1 (D 1 - D 0) P 0 FZP 0

FZPd = 309 (215 - 225) 7.7 0.013 = -309.3 million rubles.

FZPp = CHR 1 D 1 (P 1 - P 0) FZP 0

FZPp = 309215 (7.5 - 7.7) 0.013 = - 172.73 million rubles.

FZPchzp = CHR 1 D 1 P 1 (FZP 1 - FZP 0)

FZPchzp = 309 215 7.5 (0.019 - 0.013) = 2989.6 million rubles.

Based on the above analysis, we can conclude:

Let's analyze the composition of the payroll for the period 2012-2014. - table 2.7.

An analysis of table 2.7 shows that the increase in the wage rate is due to an increase in the tariff rate of the 1st category, which operates at the enterprise from 250.0 thousand rubles in 2013 to 350.0 thousand rubles in 2014.

The increase in payments, in accordance with Decree No. 29 of the President of the Republic of Belarus, which provides for an increase in the wage salary from 10 to 50% for those working on a contractual basis, as a percentage of the payroll has changed (increased from 21% in 2012 to 23% in 2014 year).

Table 2.7. Dynamics of the composition of the payroll

Composition of wages


1. Tariff salary, million rubles.
2. Payments under Decree No. 29, mln. Rubles.
3. Bonus payments, million rubles.
4. Increase for complexity and tension, mln. Rubles.
5. Material. assistance, million rubles

The local normative document governing labor remuneration at the enterprise of the branch of RUE "Borisovkhlebprom" Vileika bakery is a collective agreement.

In order to reward employees for additional results of work, high quality of work and professionalism, which characterize their personal contribution, a system of incentive payments is used in addition to the basic earnings at the enterprise. In the above system of remuneration of employees of the enterprise, bonuses and allowances as an integral part of wages contribute to the improvement of the performance of each employee and, as a consequence, the overall performance of the organization.

Conclusion: the structure of the second section is determined by the topic, goals and objectives of the work. This chapter analyzes the main financial and economic indicators, the efficiency of the use of labor resources, the composition and dynamics of the wages fund of the branch of RUE "Borisovkhlebprom" Vileika bakery.

The proceeds from the sale of products in 2013 compared to 2012 increased by 13.8% or by 3122 million rubles. In 2014, compared to 2013, the proceeds from the sale of products, works, services increased by 61.2% or by 15,715 million rubles. The growth rate of proceeds from sales of products in 2014 in relation to the level of 2013 was 161.2%, and the growth rate of proceeds from sales of products in 2013 in relation to the level of 2012 was 113.8%.

The cost of goods sold in 2014 amounted to RUB 29,289 million. The growth rate in 2014 compared to 2013 was 164.1%. The growth rate of prime cost in 2013 compared to 2012 amounted to 113.5%. The increase in the growth rate of the cost of goods sold is associated with an increase in material costs (an increase in the selling cost of the main and additional raw materials and materials, the cost of heat and energy resources, etc.).

The profitability of products sold in 2012 was 12.7%. In 2013, the profitability was 11.6%, which is 1.1 pp. less than in 2012, and at the end of 2014 decreased by 0.9 percentage points. compared to 2013, and amounted to 10.7%.

The main source of profit at the enterprise is profit from product sales.

In 2014, the company made a profit from the sale of products in the amount of 3129 million rubles, which is 1059 million rubles. more than in 2013, in 2013 amounted to 2070 million rubles, which is 72 million rubles. more than in 2012.

The enterprise does not use the available labor resources to the full. On average, one worker worked 215 days instead of 225, which is why the over-planned whole-day loss of working time was 10 days per worker, and 2440 days for all, or 18,788 people. - h. Intra-shift over-planned losses of working time are also significant: in one day they amounted to 0.2 hours, and for all days worked by all workers - 10492 people. - h. Total loss of working time - 29280 people. - h (18788 + 10492), or 7.4% (29280/393450).

Labor productivity analysis showed that:

Due to the increase in the proportion of workers in the structure of PPP in the branch of RUE "Borisovkhlebprom" Vileika bakery, there was an increase in the average annual output per worker by 1.09 thousand rubles;

Due to the increase in the average hourly output, the increase in the average annual output per worker in 2014 amounted to 53.5 thousand rubles;

Due to the decrease in the number of days worked in 2014, the decrease in the average annual output per worker in 2014 amounted to 3.83 thousand rubles;

Due to the decrease in the average working day, the loss of the average annual output per worker in 2014 amounted to 2.12 thousand rubles.

Thus, due to the cumulative influence of factors, the increase in the average annual output per worker in 2014 amounted to 48.64 thousand rubles.

Analysis of the wage bill showed that:

Due to the increase in the average payroll number of PPPs in 2014, the Vileika bakery plant branch of RUE Borisovkhlebprom increased the wage fund by 250.24 million rubles;

Due to the increase in the average annual salary, there was an increase in the wage fund by 2682.12 million rubles.

Due to a decrease in the number of days worked in 2014, the loss of the wage fund amounted to 309.3 million rubles;

Due to the decrease in the average length of the working day, losses of the wage fund in the branch of RUE Borisovkhlebprom, Vileika bakery in 2014, amounted to 172.73 million rubles;

Due to the increase in the average hourly wages, the increase in the wage fund in 2014 amounted to RUB 2,989.6 million.

Thus, due to the cumulative influence of factors, the increase in the wage fund in the branch of RUE "Borisovkhlebprom" Vileika bakery in 2014 amounted to 2862.4 million rubles.

The dynamics of the composition of the payroll shows that the increase in the wage salary is due to an increase in the tariff rate of the 1st category, which operates at the enterprise from 250.0 thousand rubles in 2013 to 350.0 thousand rubles in 2014.

The tariff part of wages in 2014 is 44.1%, the additional part is 55.9%. In 2013, the share of basic wages was 47.6%, additional - 52.4%.

The existing system of incentive payments at the enterprise meets the norms of labor legislation, but does not sufficiently encourage employees, depending on their personal contribution, that is, there are no individual indicators of bonuses, and therefore stimulating them to highly productive work. The absence of these conditions minimizes the entire purpose of the bonus system.

3. Ways to optimize labor costs in order to increase the profits of an industrial organization

3.1 Information technology in the analysis of labor costs

At present, the issue of further intensification of production, increasing its efficiency and ensuring the production of competitive products is especially acute.

The world that recently surrounded us was more or less stable and predictable. The realities of the modern world are completely different: every now and then unexpected shifts and changes occur in it, giving rise to huge opportunities for the development of some and the quick death of others. Most of these changes occur due to new information technologies, with the help of which it becomes possible to process huge layers of information, which leads to the globalization of the economy and the acceleration of change. Fundamentally new types of organizations are emerging - "mobile" and "virtual" enterprises.

Based on the analysis of the work of the enterprise in the new economic conditions, it can be argued that a modern competitive enterprise should have:

A range of science-intensive products developed at the level of a pilot batch or sample, which are in high and stable demand in the world market;

Technologies and technological equipment that ensure serial and economical production of products, preserved human potential and production experience and knowledge, stable markets and product sales services;

Forms of organization of the enterprise and methods of management, providing highly economical, dynamic management of it with a quick response to all changes in the external environment and conditions. This should be flexible, so-called "mobile" production. Such production should be able to rebuild from one product to another within 24 hours;

Long-term plans for the development of the enterprise, based on scientific methods of analysis and modeling of complex production systems, on the developed perspective models of the enterprise;

Modern methods of information support and provision for all stages of production activities of the enterprise, based on new information technologies of engineering;

Availability of integrated automation systems (first of all, mandatory for information flows) of all stages of the enterprise's production activities based on corporate intelligent systems and software and methodological tools for their accelerated development and self-development;

Availability of a system of corporate relations with allied enterprises, suppliers, operators on the basis of a unified methodology, information integration, telecommunication networks;

The enterprise has an educational and scientific complex for training professional personnel.

Obviously, enterprises possessing all the elements listed above are able to become competitive without requiring any support from the state or other structures. However, it is also clear that not a single domestic enterprise currently has the opportunity to own a set of the above elements, firstly, due to the fact that the economy of an enterprise does not allow it to acquire or create all the listed elements, and secondly, because, that many problems require a state-level solution, the creation of a national program, and work on a national scale.

With the introduction of flexible automated production complexes and systems, important and significant changes take place in the organization of production, labor, management. It is GAPs that allow in practice to implement a flexible (variable) structure for organizing and managing production, placing equipment and technological preparation of production. In these conditions, real prerequisites are created for the highly efficient functioning of the automated control system, computer-aided design (CAD) systems of manufactured products, technologies and production preparation, production software.

The creation of an accounting and reporting system is a key link in the organization of the management system. The accounting system forms the enterprise databases, which are maintained by specific performers. Databases of the accounting system are constantly used in the processes of control, analysis and management decision-making.

In modern conditions, accounting and reporting systems (databases) are computerized, which can significantly reduce the number of management staff of enterprises.

In addition, the accounting system establishes a reporting system for specific departments and specific performers (who, when, what). Reporting results are also recorded in the corresponding database of the accounting system. Thus, the cycle of organizing the accounting and reporting system is carried out.

The accounting and reporting system is a very important mechanism for streamlining and implementing the enterprise management process, the main objective source, control and analysis of its activities.

The accounting system includes the following subsystems:

1. Accounting for incoming and outgoing correspondence of the enterprise.

2. Accounting for regulatory documents, impact ...

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term paper, added 11/05/2014

Analysis of indicators on labor and wages in JSC "Polesie". Assessment of the possibility and forecast reserves for increasing the efficiency of labor resources use, labor productivity growth and optimal use of funds for labor remuneration.

"Kadrovik.ru", 2013, N 7

HOW TO REDUCE LABOR COSTS AND NOT TO VIOLATE THE RIGHTS OF EMPLOYEES?

Every company has difficult times when it does not receive enough net profit for development or suffers losses. The reasons for this can be different: the activation of competitors, and the lack of orders, and outdated goods, and the seasonal decline. In this case, the firm simply needs to reduce costs. And often their reduction is carried out at the expense of human resources.

Reduction of the number or staff of employees

The most common occurrence in cases of losses in a company is the dismissal of employees to reduce staff or headcount.

According to paragraph 4 of Part 1 of Art. 77 of the Labor Code of the Russian Federation, the employee receives a notification about this 2 months before the termination of the contract; his earnings are retained. Of course, the employer may not pay additional bonuses, but he is obliged to pay the salary to the dismissed employee. For example, a wage regulation may stipulate that bonuses are paid only in connection with the achievement of performance or the receipt of net profit by the entire organization. Consequently, there is no profit for the organization - there is no bonus for the dismissed employee.

At the same time, Art. 178 of the Labor Code of the Russian Federation obliges the employer to pay the employee with whom the employment contract is terminated due to a reduction in the number or staff of employees, severance pay in the amount of the average monthly earnings, and also to keep his average monthly earnings for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the employment service body, if within two weeks after the dismissal the employee applied to this body and was not employed by it.

In addition, the employee is entitled to compensation for unused vacation.

It should be noted that changes were made to the taxation of personal income tax in case of staff reduction or headcount reduction in 2012.

According to paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, types of income of individuals associated with the dismissal of employees are not subject to taxation (exempt from taxation), with the exception of: the amount of payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the head, deputy heads and chief accountant of the organization in part , exceeding in general three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas.

In this case, the employer saves on personal income tax. The financial department explains that additional compensation in the amount of average earnings, which is paid in proportion to the time remaining before the expiration of the employee's notice of dismissal, is subject to paragraph 3 of Art. 217 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated March 11, 2009 N 03-04-06-01 / 54).

So, payments made from January 1, 2012 to an employee of an organization upon dismissal, including severance pay and average monthly earnings for the period of employment, are exempted from personal income tax in an amount that does not generally exceed three times the average monthly earnings ( Letter of the Federal Tax Service of Russia dated 13.09.2012 N AS-4-3 / [email protected]).

Please note that at the same time, the employee retains the right to receive severance pay and average earnings for the period of employment. However, the rest of the payments and compensations to the employee are due. These include compensation under Art. 178 of the Labor Code of the Russian Federation, as well as compensation for unused vacation.

In addition to downsizing or downsizing, employers often resort to various tricks:

Dismissal of an employee as not passed certification;

Dismissal of an employee as not agreeing to move to another region;

Dismissal after the expiration of a fixed-term employment contract.

These grounds for dismissal are provided for in Art. 77 of the Labor Code of the Russian Federation.

But as a result of such gimmicks, the employer does not pay compensation due to the reduction of staff or number, and saves on this. And in this case, the employee will have to prove his case in court. Such tricks are often illegal, and often as a result of such dismissal, an employee is reinstated at work and he is paid compensation for forced absenteeism.

However, the law establishes a safe way to terminate an employment contract. The most risk-free option is termination of the contract by agreement of the parties, since there is little likelihood of challenging this ground in court.

This is confirmed by judicial practice. For example, the Cassation Ruling of the Presidium of the Yaroslavl Regional Court dated May 26, 2011 N 33-2931, where it is stated: the court reasonably refused to satisfy the plaintiff's demands for reinstatement at work, since the argument that she was compelled to write a letter of resignation by agreement of the parties under the influence of deception and blackmail with the director's side did not find its confirmation at the hearing.

However, laying off workers is not the best solution for reducing costs, and for the following reasons:

With the end of the crisis and the beginning of sales growth, employees may be needed, and their involvement will take time; as a result, both the quality of the manufactured products and the delivery time may suffer;

If the company needs employees again, it will take time and money to create jobs, build a workflow, and train newcomers.

In this regard, other measures are possible to reduce the cost of personnel remuneration.

Reduction in the level of wages and bonuses

According to the general rule established by Art. 57 of the Labor Code of the Russian Federation, the size and system of remuneration is one of the mandatory conditions of the contract. Thus, the employer cannot arbitrarily reduce the size of the salary.

Consequently, it is possible to formalize a reduction in wages only by concluding an appropriate agreement between the employee and the employer to change working conditions. This agreement will become an integral part of the employment contract. If such an agreement is signed by two parties, it will be difficult for the employee to challenge the change in the terms of payment.

On practice. Determination of the St. Petersburg City Court dated November 29, 2010 N 33-16119 / 2010: the court of first instance did not satisfy the employee's claims. In the decision under consideration, the court established that the size of the new official salary does not contradict either the current legislation or the local regulations of the employer, while the employee voluntarily signed an additional agreement to the employment contract on the establishment of this official salary, thereby expressing his agreement with all the terms of the contract. At the same time, an additional agreement on a shorter working day was signed between the employee and the employer. During the consideration of the case, the plaintiff did not dispute the fact that these documents were signed by her personally and without coercion.

However, employers often do not cut the official salary itself, but cut bonuses. In this case, when considering a dispute, the courts also often support employers.

The wage system in relation to Art. 135 of the Labor Code of the Russian Federation includes:

A fixed amount of remuneration (salary, tariff rates), taking into account qualifications, complexity, quantity and quality of work performed (Article 143 of the Labor Code of the Russian Federation);

Additional payments, allowances of a compensatory nature (for example, Article 146 of the Labor Code of the Russian Federation - remuneration for labor in special conditions; Article 147 of the Labor Code of the Russian Federation - remuneration of workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions; Article 148 of the Labor Code of the Russian Federation - remuneration for work in areas with special climatic conditions; Article 149 of the Labor Code of the Russian Federation - remuneration for other cases of work performed in conditions deviating from normal);

Supplements and allowances of a stimulating nature (Article 191 of the Labor Code of the Russian Federation - incentives for work).

Incentive payments, as opposed to compensation payments, are made at the discretion of the employer.

Thus, in one case, the court indicated that if bonuses are of a stimulating nature, then their availability depends on the employer. Consequently, for example, in the event of a shortage, the employer may decide to de-bonuses (Appeal ruling of the Moscow City Court of 28.08.2012 in case No. 11-19055).

However, the opposite practice exists with regard to incentive payments.

As an example of a litigation, one can name the Determination of the Samara Regional Court dated 08.02.2012 N 33-1269. The District Court considered a case where a female employee was not familiar with the provisions on remuneration; the plaintiff was deprived of the premium in violation of the established procedure. The court verified the legality of the employer's actions to reduce and deprive the employee of bonuses, the employer's compliance with the procedure provided for by the regulation on wages, since in this case, the reduction of bonus payments and the deprivation of the employee are a form of disciplinary action. And illegal actions of the employer against the employee were established; therefore, the court on the basis of Art. 237 of the Labor Code of the Russian Federation, compensation for moral damage was recovered from the defendant in favor of the plaintiff.

Thus, the most risk-free option for reducing the level of wages and bonuses is to sign an appropriate supplementary agreement to the employment contract with the employee.

Establishing part-time work

Another possibility to reduce labor costs is to establish a part-time or part-time work week for the employee.

Part-time working hours with the establishment of a part-time working day and (or) part-time working week can be introduced only if two circumstances exist simultaneously (Article 74 of the Labor Code of the Russian Federation):

Change in organizational or technological working conditions;

Potential consequences of changes made by the employer, such as mass layoffs of employees.

When establishing a special work schedule, it should be remembered that the employer must notify the employee in writing about the upcoming changes in the terms of the employment contract, determined by the parties, as well as the reasons that caused the need for such changes. In addition, one should not forget that the corresponding changes must be formalized by an order for the enterprise and an agreement to the employment contract. Within three working days after the decision (issuance of an order) to introduce a part-time regime, the employer is obliged to inform the employment service in writing (clause 2 of article 25 of the Law of the Russian Federation of 19.04.1991 N 1032-1 "On employment in the Russian Federation ", Letter of Rostrud dated 05/17/2011 N 1329-6-1).

In accordance with current legislation, if an employee refuses to continue working part-time (shift) and (or) part-time working week, then the employment contract with him must be terminated in the manner provided for in paragraph 2 of Part 1 of Art. 81 of the Labor Code of the Russian Federation.

The disadvantages of this saving method are as follows:

The risk of dismissing effective specialists of their own free will;

Conflicts with employees;

Absence of employees at the workplace, if necessary, when working part-time.

In this regard, many employers prefer not to fire people and not to establish a special work schedule, but to send employees on unpaid leave.

Reduction of recycling

Some employers can also save money on avoiding irregular working hours and providing additional vacations associated with it (if the actual work time of employees does not exceed the legal norm).

In addition, you can reduce the number of overtime, which leads to the need to provide time off or additional benefits to workers. Examples of "processing" employees: accountants submitting tax reports; drivers when performing orders from the management on weekends.

However, when losses arise, the cases of such processing should be clearly regulated. Hours of additional work should be excluded as much as possible, as well as fees for them. Work on weekends and holidays should be carried out only on the basis of a memo from the manager. If it is impossible to completely exclude processing, then it is necessary to "close" them with additional vacations, time off, which will reduce the costs associated with paying for processing in double the amount.

Reduced social guarantees

In companies, there is a large amount of non-production costs associated with personnel. For example, many organizations establish various privileges for leaders. These may include:

Unlimited cards for payment of entertainment expenses;

Purchase of tickets for business class seats;

Leadership training abroad;

Business trips of top managers of a non-production nature;

Catering for senior management;

Compensation for meals in restaurants;

Compensation for travel by top management in a taxi;

Paying for expensive treatments and providing expensive voluntary health insurance plans;

Booking rooms in expensive hotels on business trips;

Providing free vouchers to sanatoriums and rest homes.

Often non-production costs are associated with administrative staff:

Purchase of tea, coffee, water, household appliances;

The use of telephone communications for other purposes, for example, for calling employees abroad;

Increase internet traffic for personal use.

In addition, many companies acquire:

Refrigerators, microwave ovens, kettles, washing machines, vacuum cleaners and electric stoves;

Audio and video equipment - TV sets, music centers;

Sport equipment;

Interior items - carpets, paintings, furniture;

Indoor plants and products for their care;

Other property - aquariums, massage chairs, billiard tables, etc.

However, these costs are most often non-productive in nature. Thus, by eliminating such costs, the company will save a lot of money.

Introduction of a justification system (service notes);

Introduction of an order approval system;

Step-by-step acquisition depending on the saved funds of a department, department, other structural unit.

The Ministry of Finance of Russia "hinted" (Letter of the Ministry of Finance of Russia dated December 1, 2010 N 03-04-06 / 6-285) to unprofitable companies that it is more profitable for them (or rather their employees) to pay for the treatment of personnel not directly to medical institutions, but to insurance organizations.

You can also save on voluntary health insurance for employees (VHI). In order for the employer to be able to take into account payments under voluntary health insurance contracts in favor of employees when taxing profits, the payment of the relevant policies must be provided for in labor (collective) contracts. Thus, if the labor contracts provide for a condition on voluntary health insurance, then it is necessary to draw up an additional agreement with employees, in accordance with which voluntary medical insurance will not be provided for some time.

However, other costs can be reduced with the help of staff.

Use of employees' property

Many companies neglect the opportunity to save money through the use of employee assets. For example, if an organization rents cars, then you can eliminate these costs by concluding the appropriate car lease agreements with its own employees. Office rental costs can also be reduced through the use of remote work.

In general, a lease agreement for any property belonging to him can be concluded with an employee of the company: a car, apartment, land plot, equipment, etc. Lease of employee property is usually cheaper than the corresponding services of third-party organizations. At the same time, the employee also remains in profit, since he receives additional income from the lease agreement, from which the company does not pay insurance premiums to the Pension Fund and the Social Insurance Fund.

Remote work

Many employees may agree to work remotely, since such a regime allows them to independently control working hours and get rid of problems with transport. In addition, people are attracted by the lack of control from the authorities, as well as the dress code.

Attracting employees to remote work allows the employer to:

Save on renting premises;

Save on utility bills;

Reduce the cost of creating jobs - purchasing furniture, office supplies, computers, telephones, copiers, etc .;

Do not provide benefits package.

In addition, remote workers are less likely to trudge and take sick leave.

This work can take many forms. For example, an employee can go to negotiations with counterparties, conduct an on-site audit at a customer. An additional condition that may be included in the employment contract is the specification of the place of work - an indication of the structural unit and its location or workplace.

At present, amendments have been made to the Labor Code regarding the regulation of teleworking - Federal Law of 05.04.2013 N 60-FZ.

A telecommuting employment contract can be concluded through the exchange of electronic documents that use enhanced qualified electronic signatures of a teleworker or person applying for teleworking.

A positive aspect in organizing teleworking is that the procedure and terms for providing teleworkers with the equipment, software and hardware, information security and other means necessary for the performance of their duties under an employment contract for teleworking, the procedure and terms for submission of reports by teleworkers on the work performed, the amount, procedure and terms of payment of compensation for the use of remote workers owned or leased equipment, software and hardware, information security and other means, the procedure for reimbursing other costs related to remote work are determined by the labor contract on remote work ( Article 312.3 of the Labor Code of the Russian Federation).

Unless otherwise provided by an employment contract for teleworking, in accordance with Art. 312.4 of the Labor Code of the Russian Federation, an employee working remotely establishes a working time and rest time at his own discretion.

In conclusion, it should be noted that companies have a wide range of options for reducing labor costs. At the same time, staff reduction most often cannot be called the best option, since in the future the employer may face a number of problems: lack of personnel, failure to perform work (services) on time, loss of market position. In this regard, it is necessary to think over and calculate all possible savings options.

By the way. Remote work, according to Part 1 of Art. 312.1 of the Labor Code of the Russian Federation, is the performance of a labor function defined by an employment contract outside the location of the employer, its branch, representative office, other separate structural unit (including located in another area), outside a stationary workplace, territory or facility, directly or indirectly under the control of the employer, subject to the use of public information and telecommunication networks, including the Internet, for the performance of this labor function and for the implementation of interaction between the employer and the employee on issues related to its implementation.

E. Shestakova

general manager

LLC "Actual Management"

Signed to print on 07.07.2013

Motivation, Incentives and Labor Remuneration

Keywords:

1 -1

The purpose of managing personnel costs is to optimize them, which means an increase in the economic results of the organization's activities (profit, capital), outstripping the growth of personnel costs.

- to identify the directions of formation of personnel costs in the context of personnel management functions;

- determine the sources of reimbursement of personnel costs based on the financial capabilities of the employer;

- to establish the most cost-effective ways to implement the functions of personnel management, based on the priority areas of personnel costs, determined by the goals of the subjects of management, the influence of external and internal factors.

The main personnel costs include:

- directly wages and salaries (depending on the accepted system of remuneration in the organization, this can be a salary, piecework, bonuses and all kinds of compensation - for overtime work, work on weekends, etc.);

- payment for time away from work, the so-called unworked time (paid vacation, sick leave, public holidays, etc.);

- bonuses and monetary remuneration (bonus based on the results of work for the year, bonuses for participation in profits, for example, for members of the board of directors, and other payments in excess of the established norm);

- the costs of social security, both established by law and corporate (pension benefits, disability payments or in connection with an occupational injury);

- the cost of training (this includes the cost of adaptation measures, payment for the work of mentors, payment for refresher courses / retraining or training programs, etc.);

- the cost of "cultural and domestic" services (corporate meals, social and cultural events, payment for spa treatment, the cost of work clothes, transport for staff, fare, etc.).

The approach to optimizing personnel costs can be as follows:

- it is better to pay overtime than to pay for downtime, i.e. it is better to attract people in addition to work on weekends, paying for overtime, than to keep extra employees on the staff;

- variable costs are better than fixed costs, i.e. maximum attraction of outsourcing with variable payment, attraction of specialists under construction contracts. The main thing is to translate into variable costs, and not completely zero out fixed costs;

- to speed up the learning process. Many organizations that plan to work and be successful are using today's situation to teach, retrain employees, prepare for future growth;

- to change not the number of components of the social package, but its quality, for example, provide cheaper medical insurance, reduce compensation for using mobile communications, etc.

Some tools can be proposed to optimize costs:

- to speed up the learning process within the organization, so that the result could be obtained from employees faster;

- provide the opportunity for employees to work from home remotely to save on office costs;

- replace expensive and pretentious corporate celebrations with good "get-togethers" in departments or simple contests;

- to tighten discipline - even the most creative and creative organizations began to understand that being present at the workplace is, of course, not a guarantee of high-quality work, but increases the likelihood of its completion on time;

- to tighten up Internet policies, not only for security issues, but also for greater productivity.

But if there is a conscious need to reduce employees, then it is better to use the following algorithm:

- identify key positions in the organization serving the main, profitable business process, remembering that some of the positions will not be needed in the near future and with further growth;

- to reduce the volume of service functions and the number of personnel who serve these functions;

- to work out the issue of transferring additional functions to employees who remain in the organization.

Downsizing is a rather risky and expensive process, because an employee who is warned about layoffs actually does not work, but is present at the workplace and creates an appropriate mood in the team. To reduce the position, you need to look for justifications, for example, there are privileged categories that cannot be reduced (pregnant women, minors on vacation or sick leave, etc.). You cannot dismiss a trade union member without taking into account the opinion of this body, without a warning of dismissal two months in advance, you cannot dismiss employees with higher qualifications than those who remain in similar positions, since in accordance with the Labor Code of the Russian Federation, when reducing staff, preference is given to the one who has higher qualifications.

In addition, if we calculate all the costs that the organization will incur in reducing staff, not only direct but also indirect, very significant amounts run up, because you need to take into account the costs of selection, training, and the introduction of new employees when the expansion of activities begins again. And how can you assess the impact of layoffs on the motivation and loyalty of the remaining employees, on the employer's image in the labor market, etc.

The organization can also introduce a part-time regime, otherwise changes in the organization or production technology may lead to mass layoffs of workers. When such a threat exists, the employer, in order to maintain jobs, has the right to introduce part-time and part-time work for up to six months. Shortened working hours or workweeks are a tool to avoid layoffs and retain professionals while reducing labor costs. For example, the provision of unpaid leave. Dismissals of their own accord also reduce the intra-organizational labor supply, so management may be interested in encouraging the voluntary departure of workers through the payment of a lump sum or by providing assistance in finding a new job.

Each leader has a choice to prioritize ethical issues or economic expediency. But in this case, the organization still has many tools that allow it to reduce with minimal costs. This is the liquidation of the organization, and the transfer to another employer (another legal entity), and dismissal due to the change of the owner of the company. What remains is the dismissal of one's own free will (with the ability to easily appeal to the court by the employee), and the agreement of the parties with the benefit of the employee and the employer. In any case, you will have to:

- ensure compliance with labor laws;

- to develop clear and most objective criteria for the selection of employees to be laid off - length of service in the organization, the presence of disciplinary sanctions;

- to organize a communication campaign to provide employees with full information about the reasons for dismissals, selection criteria, compensation for dismissed employees, the prospects for their return to the organization.

There is Western experience in optimizing personnel costs with minimal damage to the organization. And the most common practice is outplacement (outplacement "out" means "out", and "placement" means "placement"), i.e. assistance in the employment of laid-off workers, work with downsized employees, aimed at providing them with psychological, professional and organizational assistance in measures to optimize the number of employees.

Conventionally, the outplacement program can be divided into four blocks:

- organization of work with downsized employees, aimed at providing them with psychological, professional and organizational assistance (employment) when leaving the company;

- conducting an adaptation mini-seminar for released employees on the topics: the labor market today, aspects of preparing a resume, an algorithm for successfully passing an interview;

- Conducting express diagnostics of dismissed employees with the issuance of recommendations for their employment;

- Providing psychological support for the dismissed employees.

Outplacement practices such as the following have not yet become widespread in Russia:

- breaks during the working day for independent job search;

- provision of additional paid days off for job search or advanced training;

- providing the dismissed employee with a special office where he can use fax, e-mail, the Internet for quick employment.

Thus, in the process of this analysis of the formation and use of the wage fund, a change in structural payments for each direction of its expenditure is revealed, the average wage and average income of one average employee and by categories of personnel is determined, the reasons under the influence of which there have been changes in the average wage and income.

The choice of the object and the frequency of analysis depends on the tasks to be solved in the field of planning and spending on wages, as well as on the degree of coverage and depth of the intended study. Depending on this, there are three types of analysis related to employee income: preliminary, current and forward-looking.

The information obtained after the analysis is intended to serve as the basis for the development of management decisions that ensure a more rational use of the wage fund and, in general, the employer's labor costs. The analysis of labor costs is always necessary to maintain the high competitiveness and profitability of the organization, to create favorable conditions for the development of personnel.

In the next chapter, we will consider the features of the formation and use of the wage fund using the example of the administration of the Novosibirsk region.