Fundamentals of the organization of remuneration. Organization of wages. §2.3. Tariff system of LLC "Stroy"

Organization wages combines the tariff system, forms and systems of remuneration, labor rationing, planning of wage funds and material incentives. One of the main links in the organization of wages in the public sector is the tariff system - a set of official regulatory materials, with the help of which the wages of various categories of workers are differentiated and regulated, depending on the complexity and conditions of their work, the characteristics and importance of individual industries, industries and regions of the country. The main elements of the tariff system of remuneration are tariff rates, tariff scales, tariff and qualification reference books and regional coefficients to wages. The tariff system also includes various premiums and surcharges of a tariff nature (premiums for class, qualification category, combination of professions, etc.). The tariff system covers both production and non-production areas. The specific conditions of non-manufacturing industries are reflected in industry-specific tariff and qualification reference books and characteristics, as well as in other industry-specific regulatory materials. Tariff rates by industry and worker category and industry salary schemes in the public sector are set by the government; tariffication of work (determination of the category of work or its assignment to one or another pay group) and workers (assignment of tariffing categories, classes, categories) is the prerogative of enterprises and organizations.

Qualification ranks and their corresponding tariff coefficients together form a tariff scale. Its parameters are as follows: number of digits; the range of differentiation of tariff rates; the nature of the increase in tariff coefficients, determined by the general range of work complexity.

Into the tariff system includes salary schemes for managers, specialists and employees, a qualification reference book of positions, allowances and additional payments to salaries (for performing especially important work, combination of positions, special working conditions, etc.). The main factor in the differentiation of salaries for all categories of managers, specialists and employees is the official position, which determines the complexity, responsibility, volume of work and the qualifications necessary for its implementation. Differences in the qualifications, volume and complexity of work of management personnel are additionally taken into account by differentiating salaries within the official "fork", as well as establishing allowances.

An important role in the mechanism of organizing wages is played by its forms and their varieties - wage systems, with the help of which the correspondence between the size of the final wage and the results of labor is ensured. The choice of the most effective forms of wages is determined by specific production conditions, the nature of the relationship between costs and labor results, requirements for the quantity and quality of products (services) and other factors. Despite certain advantages of the piecework form of remuneration, in modern conditions development of production, its use is limited with the simultaneous expansion of the time-bonus system of remuneration. At the same time, piecework and time-based forms of remuneration are converging and intertwined, integrated systems of wages and complex systems of material incentives are being formed.

Chord system(most widely used in construction) is a kind of piecework form of remuneration. Its peculiarity lies in the fact that piece rates and earnings are calculated not for individual operations, but for a set of works that must be completed by a certain date.

One of the main directions of improving the forms of organization of wages is to increase the efficiency of bonus systems. At the same time, bonuses are distinguished for the main results. economic activity and for special systems: the fulfillment of tasks for the release of certain types of products, the release of products (provision of services) of improved quality, the saving of material resources, additional profits, etc. The effectiveness of bonus systems largely depends on the correct choice of basic and additional indicators of bonuses, calculating the amount of premiums.

For example, the difference in remuneration of management and other categories of workers in developed market economies is that the share of wages (salaries) of managers in the total amount of their income is small. Most of it is income from profits and remuneration for the final results of the activities of firms (enterprises). In general, the personal income of management personnel consists of the following sources: official salary; premiums paid out of profits; rewards in the form of shares purchased from the company at a discounted price; various payments from insurance funds; various benefits in the form of paid by the company in whole or in part personal services... Also calculated are the amounts that managers manage in connection with the performance of official duties (the so-called entertainment expenses). At the same time, the provision of these payments and services to management personnel, as well as the determination of the level of their salaries, is not uncontrolled. A mechanism has been developed and is operating to regulate the level and conditions of payments and prevent abuse in this area.

In countries with developed market economies, wage systems aimed at increasing production efficiency differ in two main directions in stimulating workers in enterprises:

• stimulating a direct increase in production indicators, primarily through the differentiation of wages (in accordance with the quantity and quality of labor) and bonus systems;
• stimulating quality improvement work force not only by the methods of wage differentiation, but also by means of other items of income received by employees from enterprises.

The development and implementation of material incentive systems are based on the current level of wages and its differentiation by industry, profession and group. Differentiation of wages carries the main load in the effectiveness of material incentives, according to which workers judge the fairness of wages. Three types of wage differentiation are of decisive importance for the development of the economy: sectoral, vocational and qualification, and regional. At the same time, wages affect production efficiency at various levels:

• at the enterprise level, this effect is associated with an increase in labor productivity, product quality, use of working time and other indicators labor activity workers;
• at the national level, the size and differentiation of wages are closely related to the structure of production and the economy as a whole and to the structure of the consumer market, which affects the efficiency of the entire national economy;
• At the level of the world economy, wages, being the main component of the population's income, have become one of the main indicators of the competitiveness of the national economy, determined by the quality of the labor force, closely linked to the level of technological development of the country and the nature of its participation in the world economy.

Wages (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensatory payments) and incentive payments (additional payments and incentive payments, bonuses and other incentive payments).

The entrepreneur makes a demand for labor and hires workers, maximizing his profit. Wage earners agree to work for a certain wage because for them the value of the monetary reward is higher than the value of their labor input, maximizing their benefits. Firms independently establish a certain wage system in which the wage rates of different workers are fixed at a certain level. This level is set based on the long-term development strategy of the company, taking into account the average standards adopted in the industry or by groups of professions, reflecting long-term trends.

Incentive surcharges are determined by the enterprise independently and are made within the limits of available funds.

Salary performs many functions, which together make it possible to correctly understand its essence:

• * reproductive, which consists in ensuring the possibility of reproduction of labor power;
• * stimulating (motivational) aimed at increasing interest in the development of production;
• * social, contributing to the implementation of the principle of social justice;
• * accounting and production, characterizing the measure of participation of living labor in the process of price formation of a product, its share in total production costs.

The principles of organizing wages are objective, scientifically grounded provisions that reflect the operation of economic laws and are aimed at a more complete implementation of the functions of wages.

The most typical principles for organizing wages include:

* steady growth of nominal and real wages; * conformity of the measure of labor to the extent of his payment; * material interest of employees in achieving high end results of work; * ensuring the outstripping growth rates of labor productivity in comparison with the growth rates of wages.

The organization of remuneration is based on the following basic systems: tariff system; salary system (salary system); tariff-free payment system; contract system... Consider the ratio of the tariff and other payment systems.

• 1. Tariff system - a set of standards with the help of which differentiate and regulate the level of wages of various groups and categories of workers, depending on qualification level, conditions, severity, intensity and responsibility of the work performed by them.
• 2. System of official salaries. The official salary is the absolute size of the salary, established in accordance with the position held.
• 3. The tariff-free system is based on the fact that the wages of workers (from worker to director) represent a share in the wages fund and depends on:

qualification level;

labor participation rate;

actually worked time.

Elements of the tariff system: tariff and qualification reference book, tariff rate and tariff scale.

The tariff and qualification reference book contains the requirements for the knowledge and skills of the worker for these professions and categories. It is intended for the tariffication of work, the assignment of qualification categories to workers, the preparation of programs for the training and advanced training of workers in all sectors of the national economy.

Tariff rate - expressed in monetary terms, the absolute amount of remuneration of various groups and categories of workers per unit of time (hour, day, month). Tariff rates take into account working conditions, its intensity and the form of remuneration.

Tariff scale - a scale of categories indicating the ratio in wages between different categories of work and workers of different qualifications. The tariff scale is a set of qualification categories and the corresponding tariff coefficients, with the help of which the direct dependence of workers' wages on their qualifications is established. The category, to a certain extent, characterizes the level of qualification, which depends on professional knowledge, labor skills necessary to perform work classified in this category. The qualification category depends on the degree of complexity and accuracy of the work performed, on their responsibility. Accordingly, workers with a lower qualification level are charged in the 1st category. The tariff coefficient shows how many times the tariff rate of the 2nd and subsequent categories is higher than the rate of the 1st category. The tariff coefficient of the 1st category is always equal to one.

The tariff system sets standards for the assessment of various types of labor.

* This work is not a scientific work, is not a graduation qualification work and is the result of processing, structuring and formatting the collected information intended for use as a source of material for self-preparation of educational works.

Plan:

Introduction

1. The essence of wages and its functions.

1.1. Theoretical basis organization of remuneration.

1.2. Classification of wage systems.

1.3. International experience of contractual regulation of wages.

2. Assessment of the organization of wages. (on the example of OJSC "NGDUTEBKNEFT"

2.1. Characteristics of the enterprise.

2.2 Analysis of the organization of wages.

3. Ways to improve the organization of wages.

Conclusion.

List of used literature.

Introduction.

Organization, regulation and remuneration of labor play an important role in ensuring effective planning of social production.

Building the organization of labor on the basis of the achievements of modern science and advanced practice is an urgent need of the working people, because in this case, not only the saving of working time and the growth of labor productivity are achieved, which is very important in itself, but also the facilitation and humanization of labor should occur. Increasing its content, improving working conditions, as well as creating an environment for the development of labor activity and creative initiative of workers.

Remuneration for workers is the price of labor resources involved in the production process. To a greater extent, it is determined by the quantity and quality of labor expended, but market factors play a significant role - demand and supply of labor; the prevailing specific market conditions, territorial aspects, legislative norms, etc.

Legal basis organization of labor remuneration in the Russian Federation.

According to the definition of sociologists, labor is a category of not only economic, but also political, since the employment of the population, its level vocational training and the efficiency of labor in the life of the state in general and the regions in particular play a very important role in the development of society.

The main fundamental legislative document of our country - the Constitution of the Russian Federation - contains articles that are fully and quite definitely devoted to labor in the country. Labor Code of the Russian Federation - clearly forms all the basic provisions on labor and is the main document on legal regulation labor in our country.

Salary is the remuneration that the employer is obliged to pay to the employee in accordance with the terms of the employment contract and the requirements of labor legislation.

Wages through the eyes of an employee are the main part of his income designed to satisfy the vital needs of not only him, but also his family members.

Salary through the eyes of the employer is an element of expenses in the cost of production, which reduces the profit of the enterprise.

The main task of organizing wages is to make wages dependent on the quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each.

Organization of remuneration involves:

Determination of the forms and systems of remuneration of workers in the enterprise.

Development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise.

Development of a system of official salaries for employees and specialists.

Justification of indicators and the system of bonuses for employees.

The purpose of this course work is to research the forms and methods of remuneration, analyze the existing systems and forms of remuneration, find out their shortcomings, and analyze the use of the remuneration fund.

To achieve this goal, the following tasks must be completed:

First, define the essence of the category of wages.

Secondly, consider the existing forms and systems of remuneration, the procedure for calculating certain types of wages. consider the current bonus system.

Third, you should consider the procedure for withholding and deductions from wages.

1. The essence of wages and its functions.

1.1. Theoretical foundations of the organization of remuneration.

Labor, according to modern economic theory, is the most important part of the economy - it is both a commodity (an employee sells his labor, creating a new quality and an additional amount of material values) and a reason for the emergence of added value, since objects and materials become more expensive when applied to them.

Hence, it becomes necessary to evaluate and pay for labor in its various manifestations, then including the cost of labor remuneration within the framework of the laws established by the state in the cost of production.

The remuneration system is understood as a method of calculating the amount of remuneration to be paid to employees of an enterprise in accordance with the labor input they have made or according to the results of labor.

Enterprises independently develop and approve forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by the management as guidelines for accounting for wages depending on the profession, qualifications of workers, the complexity of the conditions of work performed.

When developing a remuneration system, three basic elements are laid down, defining in their combination all types of remuneration:

tariff system;

labor costs;

forms of remuneration.

1.2. Classification of wage systems.

Tariff wage system.

To determine the fair amount of remuneration, taking into account its complexity, significance and working conditions for various categories of workers, a so-called tariff system is being introduced. It contains information on the amount of remuneration of employees depending on the type and quality of work and includes:

tariff and qualification reference books;

production rates (time rates, service rates,

standardized task);

wage scales for workers and wage rates (hourly,

daytime, monthly);

salary schemes for other personnel (so-called

staffing table).

Tariff and qualification reference books contain detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor. The required qualifications when performing a particular job is determined by the rank (the more difficult the job, the higher the rank). V economic theory all the features that affect the determination of the performer's qualifications and the complexity of the work are called tariff-forming factors.

At present, the basis for building a system of tariff rates and salaries for differentiating pay according to the main tariff-forming factors is the minimum wage established by the Government. Russian Federation.

In particular, based on the minimum wage and average monthly working time (average monthly working hours) established by law, the minimum hourly wage rates of the 1st category are determined.

This is due to the fact that according to the Labor Code of the Russian Federation, an employee cannot receive less than the minimum wage per month (with full employment), therefore, dividing the amount of the minimum wage by the number of hours of work in a month with full employment, we get the minimum hourly wage rate.

The tariff scale consists of tables with hourly or daily tariff rates, starting with the first (lowest) category. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

Tariff rates express in monetary terms the amount of workers' wages per different types works for the corresponding unit of working time (hour, day, month - it depends on the specific type of work performed, since it is not always possible to estimate its final result in an hour or a day).

They increase as the employee's grade increases: the term “grade” is introduced to define qualifications, that is, the quality of work, an employee, and its complexity.

Each category (they are numbered in ascending order) has its own qualification characteristics, that is, the employee must, within each category, have certain knowledge and skills. A certain category is assigned to a worker by a decision of a special qualification commission and is the basis for calculating the wages of this employee.

The ratio of tariff rates of different categories is precisely determined using the tariff scale: the coefficient standing in the tariff scale opposite each category, starting from the second (the first category has a coefficient of one), shows how many times the tariff rate of this category is higher than the rate of the first category. The range of the tariff scale is the ratio of the tariff rates of the extreme categories.

A practical example is the Unified Tariff Schedule (UTS) for budgetary sphere... It provides for 18 categories, with the first eight for workers.

The base rate is the tariff rate of the first category of the UTS, which is established by a decision of the Government of the Russian Federation.

It should be noted that the choice of building a tariff grid, the number of its categories, the size of the progressive absolute and relative increase in tariff coefficients within the grid, in non-budgetary enterprises, is determined by the enterprise independently and mainly depends on the financial situation and capabilities of the enterprise.

The staffing table (or salary scheme), as a rule, is applied when remunerating managers, specialists and employees. In accordance with Article 81 of the Labor Code of the Russian Federation, official salaries are established by the administration of an enterprise, institution or organization based on the duties and qualifications of employees.

It is important to note here that the same article of the Labor Code indicates the possibility of establishing for this class of workers and other types of wages - for example, as a percentage of the company's revenue or as a share of profit. The decision on this is taken by the administration of the enterprise independently based on economic feasibility.

The labor standard is a set of norms of production, time, volume of service, number, which are set by the administration of the enterprise for its employees in accordance with a certain level of technology, technical equipment and organization of production of this particular enterprise.

Obviously, depending on the state of the machine park, for example, at one enterprise this order will be completed faster and with less effort than at another, more technically backward one. This means that labor standards will be different at these enterprises.

The composition of labor standards includes the following indicators:

The production rate is the established amount of work in natural units, which must be performed per unit of working time by an employee or a group of employees of a certain qualification in the given organizational and technical conditions. These standards are developed for work on the release of products, which are recorded in quantitative terms, and work is performed during the entire shift with a constant quantitative composition of performers.

The time rate is the amount of working time set for the performance of a unit of work by one or a group of workers of a certain qualification in the given organizational and technical conditions. The time rate is the reciprocal of the production rate. In the case when there are norms of time for certain types work, time rates can be used to calculate the integrated production rate - per team or production cycle.

The service rate is a set amount of work for the maintenance by an employee or a group of employees of a certain number of objects (pieces of equipment, production areas, workplaces, etc.) during a unit of working time (shift, month) in these organizational and technical conditions. These norms are intended for the regulation of labor of workers engaged in the maintenance of equipment, production areas, as well as in hardware and fully automated processes.

The norm of the number of employees is the established number of the corresponding professional and qualification composition for the performance of certain production management functions or volumes of work. These standards determine the number of employees for servicing equipment, workplaces, production areas, as well as labor costs by professions, specialties, groups or types of work.

Thus, each type of work has a norm that allows you to evaluate the employee's labor contribution to production.

It should be especially noted here that the employees of the enterprise must be notified of the change in labor standards and the introduction of new standards no later than two months in advance, since the new standards may be more difficult to comply with.

Forms of remuneration, depending on the amount of labor and time, are divided into two groups (Article 83 of the Labor Code of the Russian Federation):

Piecework - the basis for calculating wages is the amount of work performed and the price per unit of production;

Time-based - when, according to the tariff rate, work is paid per unit of time (as a rule, this is an hour).

Each form of remuneration has its own characteristics.

In the case of piecework wages, rates are determined based on the established categories of work (what complexity is considered this particular work), tariff rates and production rates (or time norms).

The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate.

It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time rate in hours or days. In this case, one must proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee must have the same rates as an employee of a lower qualification if he copes with the work).

The piece rate does not depend on when the work in question was performed - during the day, in the evening or at night, as well as on overtime work - there are special types of surcharges to take into account these factors of work.

Changes in labor standards or tariff rates entail recalculation of individual rates.

Time-based pay means that work is paid for a unit of time (usually an hour of work) in accordance with the wage rate.

Both piecework and time-based wage systems have several varieties.

Kinds piecework payment:

Direct piecework: the number of units of production

multiplied by the cost (rate) of one unit of production;

piece-rate progressive: for overfulfilled products

unit price is higher;

piece-rate bonus: except for direct piece-rate,

premiums for quality, material savings, overfulfillment

lump-sum: payment immediately for all the work done, taking into account

expiration dates;

indirect piecework: when servicing machinery, equipment and

work places. It is calculated by multiplying the tariff by

quotation.

With time-based wages, there is a distinction between simple time-based and time-bonus forms of remuneration.

In a simple time-based form, wages are determined by multiplying the hourly wage rate by the hours worked.

With a time-bonus form of payment, the terms of the collective agreement or contract stipulate a percentage increase to the monthly or quarterly wages, which is a monthly or quarterly bonus.

This bonus is paid in accordance with the terms of the agreement or contract in the event that the employee and the unit as a whole have fulfilled the work plan for the bonus period. In the case when an employee was absent from work for a certain period of time for a good reason (documented illness, vacation, etc.), he is rewarded in proportion to the time worked, that is, during his absence, the bonus is not charged, but in general, bonuses he does not lose.

In case of violations labor discipline and by decision of the labor collective, the employee may be deprived of the bonus, either in full or in part - all these conditions must be stipulated by a collective agreement or contract.

According to the established practice, monthly and quarterly bonuses are calculated as a percentage of the amount of earnings, therefore, with different amounts of earnings and the same percentage of the bonus, the amount of the bonus in monetary terms for employees may be different.

However, the provision on bonuses may provide for the payment of bonuses in labor amounts.

The salary form of remuneration is mainly used for management personnel and engineering and technical workers with irregular working hours: it is difficult to establish the number of hours worked, since these workers are often late at work, are in business trips and sometimes have to work on weekends. Therefore, in this case, they are assigned a certain amount as a salary - a salary.

When the employee has fully worked a month, the salary is charged to him in full, and in the case of partial absence from work, he receives a part of the salary, in proportion to the days of the month worked.

The bonus system is introduced at the enterprise at the discretion of the management and in accordance with the collective agreement (if such is concluded with the work collective) (Article 83 of the Labor Code).

Bonus as a general concept contains two directions:

bonuses within the framework of the system specified above, that is, in accordance with the collective agreement or contracts, which is confirmed by the order on bonuses for the enterprise. Such bonuses are attributed to the cost of production, the corresponding taxes are charged on their amount, and they are mandatory in the wage system of the enterprise;

bonuses used outside the remuneration system - here bonuses are of a purely incentive nature and are paid at the expense of own funds enterprises from the premium fund, the consumption fund and other trust funds. Such bonuses are not mandatory and are assigned at the discretion of the company's management. This type of bonus cannot be attributed to the cost of manufactured products. In particular, it includes remuneration based on the results of annual work (Article 84 of the Labor Code).

Due to the variety of forms economic activity at present, other payment systems are used, both non-traditional for our country and those that had a narrow scope of application in the pre-market period.

Tariff-free wage system.

This type of remuneration makes the employee's earnings completely dependent on the final results of the work of the entire working collective to which the employee belongs.

Of course, such a system can be fully applied only where there is a real opportunity to take into account the results of labor and where there are conditions for a common interest and responsible attitude of each member of the team to work. Otherwise, workers will suffer from the neglect of under-responsible workers.

The principle of tariff-free wages is as follows: an employee is assigned a certain qualification level, but no fixed salary or tariff rate is set (hence the name of the system).

Currently, there are several models for applying a tariff-free wage system.

Option 1: each employee is assigned a relatively constant coefficient that comprehensively reflects his qualifications and, in general terms, the size of the labor contribution to the overall results of labor.

In addition to the qualification coefficient, each member of the work collective is assigned a coefficient of labor participation in the current specific results of activities within the framework of the work that needs to be paid.

At the same time, the calculation of the amount that will be charged to the employee for this work will directly depend on these coefficients - the constant and the coefficient of labor participation - and on the size of the wage fund accrued based on the results common work collective. That is, each employee will receive his share of the total pay.

Option 2: instead of the two coefficients determined in the first option, one consolidated wage coefficient is determined, which simultaneously takes into account both the factors of qualification of the employee in his specialty, and the effectiveness of specific work in a given team when performing this particular production task.

Of course, such a coefficient cannot be constant in the general case, since it has a variable part.

Therefore, it is revised each time and is determined when calculating the wages of an employee when performing a labor task.

Since there are many psychological elements in this method of distributing earnings, good relationships within the team are needed to eliminate resentment, misunderstanding and malfunction. The leadership of this working collective needs to be good organizers and educators in order to create a certain benevolent climate.

At each specific enterprise, depending on the nature of the products, the implementation of certain technological processes, the level of organization of production and labor, there are different approaches to the formation and distribution of the wage fund, but the sequence of work on the organization of wages is usually the same for all enterprises.

The sequence of work on the organization of wages at the enterprise.

Floating salary system.

In this system, every time at the end of the month, upon completion of work and the calculation of the remuneration of each employee, new official salaries are formed for the next month. The salary increases (or decreases) for each percentage increase (or decrease) in labor productivity in the area of ​​work discussed by this specialist, subject to the fulfillment of the output task.

Obviously, such a remuneration system is designed to stimulate a monthly increase in labor productivity and its good quality, since if these indicators deteriorate, the wages (salary) for the next month will be reduced, and the employee will have to prove his work viability.

Such a system is convenient for paying workers in service types of labor: adjusters, shift engineers, etc.

The remuneration of managers and specialists can be formulated as a percentage of the actual profit for the reporting period - this also has a stimulating effect.

The system of remuneration of labor on a commission basis.

Such a system is now used mainly for workers involved in work under agreements and contracts.

Here, payment is set in the form of a fixed share of the income that the company receives from the sale of products or services produced by this employee.

At the same time, it is important to keep records and calculate the amount of such income both by type of product and for each employee, and to acquaint the worker with all the financial results of the enterprise in order to exclude mistrust on his part.

Remuneration system in service type enterprises.

Due to the development of technical potential and the opening of the country's market for foreign products, it has now become widespread small businesses providing service, consulting, engineering and similar services.

Service services consist in a variety of services in various areas (for example, equipment: its installation, commissioning and further modification, i.e. expanding its capabilities and private alteration). All kinds of household service functions are also considered a service - repair, photo work, washing, etc.

Consulting in the modern economy is the activity of consulting manufacturers, sellers and buyers on all issues of the economy of enterprises, firms, organizations both within the country and in foreign economic processes.

With the opening and constant development of the market for goods and services, consulting becomes necessary, so far-sighted entrepreneurs increasingly resort to the services of consulting firms that provide qualified advice, analyze economic situations and possess a large amount of information. As you know, "who owns the information, he owns the market."

Engineering is an equally important field of activity in industry, which consists in working out the issues of creating industrial facilities, transport, etc. technical applications. Here, a variety of engineering and consulting services of a design, after design and operational nature are provided, as well as recommendations for the sale of products are developed.

It can be seen that these are important functions in the development of the enterprise, and the firms performing them must have a highly qualified staff of performers.

For the remuneration of these workers, it is convenient to pay with the help of the so-called labor remuneration rate.

For employees who directly provide the above services, the rate is set as a certain percentage of the amount of payments received by the service company from customers as a result of the work of this particular employee. Typically, this percentage ranges from 35% to 45% of the amount of payments.

If customers receive systematic complaints about the quality of work or non-compliance with the service schedule, the head of the company has the right to reduce the amount of the employee's remuneration rate or change the form of payment.

The cash reward system must meet the following requirements:

Create a sense of satisfaction and security in the employee.

Include effective incentives and motivators.

Provide a system of awards and rewards.

1.3. International experience of contractual regulation of wages.

There are two main methods for regulating wages: collective bargaining and collective bargaining.

The system of collective bargaining in the public sector is most fully applied in the Netherlands, Ireland, New Zealand and Sweden. In Sweden, at the central level, collective agreements establish a minimum for an increase in the salary of civil servants and the amount of pay funds for their distribution across regions.

Collective bargaining agreements cover all civil servants, including senior officials. However, for different levels of civil servants, wages are regulated in different ways. The payment of senior officials is determined by the government. Remuneration for other categories of civil servants is set by the government or a special committee, which includes the heads of departments.

At the national level, three main collective agreements are concluded for employees of the state apparatus, communal services and for enterprises of the defense industry.

These collective agreements are the framework for the development and adoption of other collective agreements in the public sector, primarily on increasing wages based on the funds allocated by the state to regional funds for paying civil servants. The contracts are approved by the government. The distribution of funds for increasing salaries occurs for each department, which determines specific figures for the regions. Collective agreements concluded within this framework do not require additional approval.

A similar system for regulating wages and working conditions by collective agreements exists, for example, in Norway. Here collective bargaining is being conducted for all civil servants, including employees of the state apparatus, teachers, health workers, defense workers, and state enterprises. The exception is senior officials with whom individual contracts are concluded. The government and the finance ministry set the financial framework for negotiations.

On the part of employers, the Ministry of Labor and the government administration participate in the negotiations, on the part of workers - 4 main trade unions:

National Federation of Civil Servants (20 associations);

National Confederation of Professional Associations (40 associations);

Confederation of Trade Unions (10 associations);

National Union of Teachers.

Parliament must approve a basic collective agreement that

concluded by the contracting parties before it enters into force. The contract is concluded for two years, but amendments and additions are possible.

In Italy, the 1983 framework law established a collective agreement system for regulating civil servants' salaries in the following sectors: ministries, non-economic public organizations, public enterprises (firms), healthcare, education, research organizations, universities. Parliament fixes the salaries of governors, senior officials, master's workers, university professors.

In France, collective agreement regulation began to develop after the 1983 reform. However, until now, collective agreements are only recommendations for the government, and it has the right to decide whether to implement the collective agreement or not. It should be noted that, although 7 trade unions are involved in collective bargaining, the public sector is poorly covered by them: the share of trade union members is in education, finance, utilities 30%, in health care - 15%, among employees of regional and municipal authorities - only 10%.

Collective bargaining deals with issues such as general terms and Conditions labor, work time, vocational training, labor protection, issues of wages for certain categories of workers. The latter provide for the obligatory participation of representatives of the Ministry of Finance. The main requirement in the negotiations is that basic wages keep up with the rise in prices. Trade unions ensured that, in accordance with the 1990 reform, the rates of the lowest ranks of civil servants increased, the opportunities for career advancement were improved, the emergence of new professions and the general improvement of the qualifications of civil servants were taken into account.

In Canada, the government has the right to intervene in collective bargaining for wage increases, even if an agreement is reached, if budgetary control reveals an excess of wages over budget capacity. In these cases, the government has the right to reduce the growth of wages.

A number of countries have special government bodies on the regulation of working conditions of civil servants. They are the US civil service personnel management agency, the national personnel agency in Japan, and the top executive salaries in the UK. They collect information on salaries in the public and private sectors, in various sectors of the economy, on the rise in the cost of living, analyze the opinions of stakeholders, use the state's capabilities in increasing the salaries of civil servants, and make appropriate recommendations to the government. Their recommendations allow the government to work out a balance between the state budget, the needs of civil servants for higher wages and the situation with material incentives in the labor market. But at the same time executive bodies must be accountable to legislators and the public for their actions in this matter. The ability to pay is at the heart of decisions to raise civil servants' salaries. This is how the salary is established in Germany (for officials), in Greece, Luxembourg, Turkey.

Salary systems for civil servants, as a rule, provide for wage increases in connection with rising prices or an increase in the average wage in the country. Since civil servants in most cases do not have the right to go on strike, salary indexation should be mandatory. With annual adoption state budget in all countries, legislators are trying to save on civil servants' salaries. This leads to a decrease in its level in comparison with the private sector and is reflected in the qualifications of specialists employed in the public sector. Which, in the end, prompted, for example, the US Congress in 1990 to pass the law on the comparability of salaries of federal employees, providing that changes in the salary rates of civil servants on the general scale (tariff scale) should be closely linked to the cost of living calculated by the Bureau of Labor Statistics ... The government only in emergency situations can ignore these calculations.

If regional labor markets are highly diversified (as, for example, in the United States), a unified national system for paying civil servants leads to the fact that wage rates become unattractive either for hiring new workers or for retaining cadres in regions where the cost of living is very high. federal Service In the late 1980s, the United States believed that the basic salary system for civil servants in the country as a whole was sufficient for hiring new workers. However, for Los Angeles and New York, this level was clearly not sufficient. A way out of the situation was found in the system of percentage increases in wage rates on a general scale, depending on the region.

In other countries, special allowances and payments are introduced to regulate the level of salaries of civil servants in the regions. For example, in Germany, civil servants are given special allowances depending on the cost of living in different regions of the country. Switzerland gives allowances for zones of residence. Turkey has introduced special allowances for civil servants working in less developed regions.

Of course, these allowances play a role in attracting and retaining a cadre of civil servants working in disadvantaged regions. But at the same time, they give rise to problems, first of all, control over the spending of funds. If living conditions change, the authorities cannot eliminate the bonuses, since civil servants receiving these bonuses consider them to be part of their main income.

Short story creation of JSC "Tebukneft"

The oil and gas production enterprise OAO Tebukneft is located in the village of Nizhniy Odes, Sosnogorsk region. By location, it belongs to the southern regions of the Timan-Pechora oil and gas province. The study of a huge area of ​​the Timan-Pechora province for the presence of hydrocarbons began in the middle of the 19th century. At first, the forecasts were disappointing, but in 1916 oil was obtained near the Chibyu River. In 1926, near the Chusovskiye townships in the Perm District, and geological exploration began on a larger scale. Already in 1930, well No. 5, with a flow rate of 4 tons of oil per day, discovered the Chibyu field. Then there was Yaregskoe. After 2 years, a new discovery - the Yugidskoye field of heavy oil, another year later - the Sedyelskoye gas field. In 1943-1946, it became clear that there was oil and gas in the Voyvozh area. Until 1951, the Nyamedskoye, Verkhneomrinskoye, Kuzhkodzhskoye, Nizhneomrinskoye and Severo-Sedyelskoye oil and gas fields were discovered in the Verkhneizhemsky region. Then 7 years without results. Only by the end of 1958, the West Tebuk structure was contoured with structural wells. At the very beginning, the exploration of the area was carried out by the Voyvozhneftegazrazvedka trust; later, all structural exploration and deep drilling operations were transferred to the Pechorneftegazrazvedka trust. And in August 1959, exploration wells No. 2-Savinobor and No. 1-West Tebuk with powerful oil gushers confirmed the calculations of geologists. The largest oil and gas field at that time was discovered. For the arrangement of the fishery, crossings were made across the Ukhta and Izhma rivers, 10 km of swamps, about 20 streams and rivers were traversed, 130 hectares of forest were uprooted. In 1960-1961, the drilling crews, rig crews, and auxiliary workshops were relocated to West Tebuk. The construction of a year-round road has begun. The scope of work increased. The exploration was already Tebukskaya, Vostochno-and Severo-Savinoborskaya, Pashninskaya areas. West Tebuk field in record short time, already 2 years after its opening, on August 18, 1961 it was put into commercial operation. Oil from well No. 1 went through the specially built Tebuk-Ukhta pipeline to the Ukhta refinery. Further, the discoveries of deposits went one after another. Komi became a republic with an oil industry of all-Union significance, a full-fledged system of production of extractive and refining industries was created.

In 1962, detailed exploration of the deposit was completed. The State Commission for Reserves of the USSR approved the recoverable oil reserves of the West Tebuk area in the amount of 61 million 680 thousand tons. This was a giant step forward in the development of the country's oil industry. Already in the first year of operation, 132 thousand tons of oil were obtained here, then - 405 thousand tons. From the beginning of exploitation to the present day, this field has produced over 52 million tons of oil.

For the development of West Tebuk, new deposits, people came from all over the country. The oil workers' settlement Nizhniy Odes was actively under construction.

In January 1964, on the basis of the West Tebuk oil field of the Voyvozhsky NPU, the Tebuk oil field administration was formed.

Subsequently, it was renamed into the Tebukneft oil and gas production department; it was a structural unit of the Komineft production association.

It is currently open joint-stock company Tebukneft.

Following West Tebuk, 8 more fields were discovered and developed - Dzh'er, Pashnya, North and East Savinobor, Michayu, Kyrtael, Beregovoe and Rasju.

At present, Tebukneft is carrying out oil and associated gas production at all 9 fields located in the Sosnogorsk, Vuktyl and Pechora regions. 1310 wells of various categories and purposes were drilled. Annual oil production is over 1 million tons of oil.

Organizational structure of JSC Tebukneft.

The organizational structure of OAO Tebukneft consists of 21 structural divisions, of which 18 are main and 3 are auxiliary.

The main production includes:

1. 4 oil fields (workshops for oil and gas production).

Their tasks are to ensure the technological process of oil production, collection, transportation and accounting of produced products, monitoring and ensuring the operation of wells in accordance with technological regimes.

2. Workshop for maintaining reservoir pressure (RPM).

Its tasks include ensuring the operation of water pipelines, distribution combs, cluster pumping stations high pressure, water intakes and other production facilities, metering of injected water, repair and maintenance of pumps for water injection into the reservoir.

3. Workshop for overhaul and workover of wells (CPRS).

The KPSS workshop is engaged in capital and current workover of wells.

4. Workshop for complex oil treatment (CPT).

The CPN workshop is engaged in oil preparation by dehydration and desalination, preparation of field waste water for injection into the reservoir.

5. Base of production service (BPO).

The BPO includes the following workshops, sections, services:

1) PRTSEO - rolling and repair shop of operational equipment

2) PRTSEiE-rolling and repair shop of electrical equipment and power supply

3) DAC - production automation workshop

4) PRTSEPN - rolling and repair shop of electric submersible pumps

5) PVS - steam water supply workshop

6) SMTO - material and technical supply service

7) URT - pipe restoration section

8) URNPO - oilfield equipment repair section

9) Section of chemicalization

10) LNK- laboratory of non-destructive testing

11) KS - oxygen station

PRTSEO is engaged in the repair and maintenance of pumping units, the manufacture of non-standard equipment at the request of the shops.

PRTSEiE is engaged in power supply of all objects of JSC "Tebukneft", repair and maintenance of electrical equipment.

DAC carries out installation, adjustment, repair and maintenance of instrumentation, automation systems, telemechanics, cable lines and internal communication facilities of JSC "Tebukneft". TsAP repairs devices.

PRTSEPN is engaged in the repair and maintenance of installations of submersible electric centrifugal pumps (ESP).

The main task of the PVS workshop is the uninterrupted supply of steam and technical water to all objects of the main and auxiliary production and housing and communal services. The shop operates 13 boiler houses, with the help of which it carries out technological maintenance of all fields.

The main activity of SMTO is the organization of timely and comprehensive provision of production facilities and divisions of the enterprise with high-quality materials, raw materials, equipment, components, tools, semi-finished products and others. material resources to fulfill the tasks set by him, production plans with minimal costs.

URT is engaged in the restoration of pipes, the manufacture of new and restoration of couplings for tubing, the manufacture of parts for oilfield, mechanical, technological equipment, production and testing of slings, revision and repair of sucker rod, deep-well pumps.

URNPO carries out capital and current repairs of pumping equipment in structural divisions of JSC, welding works at oil production facilities.

The chemicalization section is engaged in the chemicalization of oil production processes.

LNK carries out flaw detection of oilfield equipment, lifting units, pipelines, tools in stationary conditions and at oil production facilities.

The compressor station produces oxygen, fills the cylinders with it and provides all structural divisions of JSC and other enterprises upon request.

6. The TNG workshop is engaged in: transportation of produced oil from the fields to the oil treatment plant in the village. Lower Odessa and further to Ukhta.

7. Workshop "Vodokanal"

The services of the Vodokanal workshop carry out technical operation of the water supply and sewerage systems, which ensure the uninterrupted and reliable operation of all structures, taking into account the requirements for the protection of water bodies from sewage pollution and the rational use of water resources.

The water supply system is intended for the extraction, production and transportation of drinking water to consumers for the needs of the population, public utilities, household needs industrial facilities and for fire extinguishing.

The drainage system is designed to receive, remove and process wastewater for the purpose of their subsequent use or release into water bodies. The sewage system is to receive waste water from the population, municipal and industrial enterprises.

8. TsNIPR (center for research and production work) collects and analyzes data from development and field research. Drawing up recommendations on a rational system for the development of operating fields, finding ways to further intensify development and ensuring oil recovery. Conducts hydrodynamic field studies, completion of wells after well workover, monitoring of wells by dynamic fluid levels and dynamometer charts of sucker rod pumping units.

The laboratory of chemical-analytical studies analyzes oils taken from wells, reservoir, injection and drinking water, monitors the quality of delivered oil, the quality of gases, boiler water and reservoirs. At the request of the services of the OJSC, it analyzes the composition of oils, chemicals, mechanical impurities, etc. Performs sanitary-technical certification, monitors working conditions at workplaces.

9. The design and estimate bureau (PSB) performs design work with reference to industrial and residential facilities, trade in the village of Nizhny Odes, Catering and at all fields of JSC.

10.Mining surveyor and geodetic group (MGG)

The main activity of the mine surveying group is aimed at the timely and high-quality implementation of topographic and geodetic works during the development and arrangement oil fields, to ensure their comprehensive use, effective and safe mining.

11.Construction and erection department (SMU)

The main task of the SMU is to ensure the timely commissioning of capital repair and construction facilities, social and cultural facilities. SMU provides household services to the population according to applications for the manufacture of joinery and consumer goods.

12. Security service.

The security service of the JSC was created in order to protect the life and health of the employees of the JSC, incl. when moving; protection and transportation of property; in the interests of the founder's own safety.

13. Communication area.

The communications section carries out technical operation and current repairs of the communications facilities that are being serviced by the section. The main tasks of the communication section are:

Ensuring the technical operation of communication facilities in accordance with applicable rules;

Ensuring the fulfillment of tasks for the development of communications;

Provision of overhaul and maintenance of communication lines.

14. Office of Technological Transport (UTT)

UTT provides specialized units and mechanisms for oilfield and other workshops for work related to the technology of oil and gas production. The main types of work with the use of special equipment:

Well survey and development;

"dewaxing of well elevators and oil pipelines;

"wells intensification;

Chemical treatment of wells and pipelines;

Works on loading, unloading and transportation of oilfield equipment;

Operation, maintenance and repair of lifting units for well workover;

15. Drilling Operations Directorate (UBR)

The focus of the Drilling Operations Department (UBR) is tower construction and production drilling in order to ensure the growth of oil and gas production.

Main types of work:

"drawing up and timely approval of project documentation for the construction and construction of wells and other facilities;

"fulfillment of the established plans for drilling oil wells;

Introduction of new technological processes, taking into account the provision of safe and harmless working conditions.

16. The guard service carries out the protection of property, material values, engineering and technical means, buildings and structures, trade, warehouse and office space as well as vehicles.

Ancillary production includes:

1.Shop for the operation of rotational camps

It is engaged in the technical operation and current repair of housing in the fields, a hostel in the village. N-Odessa, housing stock in the village. Kozhva.

Providing proper living conditions and services in hostels.

2.Department for Trade and Supply

Providing boiler points food products, food preparation and organization of hot meals in the fields, supply retail goods of the established assortment in accordance with quality and prices.

Organization of warehouse management. Organization of acceptance, storage and sale of food and other goods through stores.

3.Sanatorium-preventorium "Rodnik"

The Rodnik sanatorium-preventorium is a sanatorium-type medical and prophylactic institution designed to carry out medical and recreational work among workers without interrupting work.

The sanatorium-preventorium is designed for 100 places and serves the employees of the joint-stock company and other enterprises of the village.

The structure of the sanatorium-preventorium includes a sports facility "Pool", which is intended for mass, health-improving, sporting events... Organizes the work of subscription groups, sports sections, health groups, athletic gymnastics.

Medical care for NP-2 employees, pre-trip examination of UTT employees.

Organization of labor remuneration at JSC Tebukneft.

OAO Tebukneft independently determines the type, remuneration system, rates, salaries, bonuses, and other incentive payments, as well as their ratio in amounts between individual categories of personnel, which is fixed in the collective agreement. The remuneration of each employee depends on his personal labor contribution and the quality of work and is not limited to the maximum amount.

The remuneration of each employee depends on the working time norm established by the legislation and the monthly wage rate (official salary).

A worker is the time during which an employee, in accordance with the internal labor schedule or work schedule or the terms of the employment contract, must fulfill his labor duties at the enterprise.

Normal working hours are established by federal law and cannot exceed 40 hours per week. For various categories of employees, according to the legislation, their own maximum working hours are established.

JSC Tebukneft has the following working hours for employees:

1) between the ages of 16 and 18 - no more than 36 hours per week

2) between the ages of 15 and 16 - no more than 24 hours a week

3) for employees engaged in work with harmful conditions labor, a reduced duration of working time is established - no more than 36 hours per week. The list of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to a reduced duration of working hours, is approved in the manner prescribed by law. The right to reduced working hours arises only if the employee actually performed work in harmful conditions for at least half of the working day. OJSC Tebukneft has a reduced working time of 36 hours per week for work in hazardous working conditions medical professionals prophylactic facilities working in the premises of mud baths, ozokerite baths, hydrogen sulphide and sulphurous baths.

4) for nurses, doctors of the Rodnik dispensary, the working time is 38.5 hours a week, for a dentist - 33 hours.

5) for the coaches of the sports and recreation complex who carry out educational, training and educational work, the working time is set at 24 hours a week.

6) for women working in the Far North and equated localities, according to the Law of the Russian Federation of 02/19/93, the duration of the working time cannot exceed 36 hours per week while maintaining the same wages as with a full working week ... JSC Tebukneft is located in an area equated to the Far North.

The time during which an employee is obliged to perform his work duties at a certain place is called a worker.

Legislation defines two main working hours: a five-day working week with two days off and a six-day working week with one day off. OJSC "Tebukneft" also uses a rotational method of organizing work. The rotational method is a special form of work organization based on the use of labor resources outside their place of permanent residence, provided that the daily return of workers to their place of permanent residence cannot be ensured. The work is organized according to a special working regime with the summarized accounting of working hours, and inter-shift rest is provided in places of permanent residence. At the same time, the duration of working hours for the accounting period should not exceed the normal number of working hours established by legislation in accordance with the approved work schedules. The enterprise, if necessary, keeps a special record of working time and rest time for each employee by months and on an accrual basis for the entire accounting period.

In OAO Tebukneft, every year before the start of the new calendar year, by a joint decision of the administration and the trade union committee, the operating modes for each workplace and annual charts work taking into account the specifics of production, the schedule of arrival at the fields and the annual fund of working time established by law.

Work schedules for the next month after the reporting month are drawn up by engineering and technical workers or foremen, agreed with the chairman of the shop committee, approved by the head structural unit(department) simultaneously with the delivery of settlement documents for the current month. Unapproved time sheets will not be accepted for payment.

Working hours can be daily or summarized. Daily accounting provides for the calculation of hours worked during each day and is applied in cases where the daily working hours are constant. The main type of working week at OAO Tebukneft is a 5-day working week with two days off. At the same time, the duration of daily work (shift) within the legislatively defined duration of working time is established by the administration of the enterprise independently and is reflected in the work schedules. With a 6-day working week with one day off (at JSC Tebukneft it is used for employees of the Rodnik sanatorium), the duration of daily work cannot exceed 7 hours a day (at a rate of 40 hours a week) and 6 hours a day (at a rate of 36 hours per week).

Depending on the nature production process and the type of production at the enterprise, shift work is introduced and the summarized accounting of working hours is applied. At JSC Tebukneft, the summarized accounting of working hours is applied when shift work for a month and a year. It is used in production with a continuous cycle, with a rotational method of organizing work, in transport. The summarized accounting of working hours is based on the norms of working hours, calculated for certain periods based on the duration of working hours.

Annually by the Decree of the Ministry of Labor and social development the procedure for calculating the norm of working time is determined.

The working time is calculated according to the estimated schedule of a five-day working week with two days off (Saturday and Sunday) based on the duration of daily work:

With a 40-hour work week - 8 hours, before holidays- 7 o'clock;

If the duration of the working week is less than 40 hours, the number of hours obtained as a result of dividing the established duration of the working week by 5 days. In this case, the reduction of working hours on the eve of holidays is not made.

With the rotational method of organizing work, the summarized accounting of working hours is made for a month or more a long period, but not more than a year.

The company keeps records of working hours and rest time for each employee by months and on an accrual basis for the entire accounting period (year).

A single billing period for recording working hours and calculating wages is established for all employees of the JSC - a calendar month (from the 1st to the 1st day). The exception is the work of well workover and workover teams working according to the piece-rate bonus system of remuneration. Due to the peculiarities of wages for them, the billing period is from the 26th of the previous to the 25th of the current month.

To record working hours and monitor compliance with the work schedule, the JSC maintains a time sheet. Time sheets are kept on a monthly basis in the prescribed form, with all the details filled in by the persons responsible for maintaining it and submitting it to the accounting department for calculating wages. The timesheets are filled in for the payroll of JSCs hired for permanent, temporary, seasonal work for a period of 1 day or more, as well as for students hired for the period of industrial practice or vacations with payment. The time sheet of the team leader, foreman or other timekeeper daily reflects the time an employee arrives at work and leaves work, working hours, cases of being late for work, absenteeism, downtime. In addition, the time sheet records the hours worked overtime, at night, on weekends and holidays, etc.

The timesheet is drawn up 2-3 days before the start of the billing period based on the timesheet for the last month. Records in the timesheet and exclusion from the timesheet are made only on the basis of personnel records. The registration of attendance at work and the use of working hours is carried out by the method of continuous registration, i.e. marks of all those who showed up, who were late and who were absent for any reason.

The completed timesheet is signed by the person responsible for its maintenance and the head of the structural unit, after which it is handed over to the department of labor and wages organization, and then to the accounting group.

Labor remuneration systems.

The remuneration system is a way of calculating the amount of remuneration for labor in accordance with the results or labor costs.

There are two main systems of remuneration - time based and piecework.

With a time-based system, payment is due to the amount of time worked, with a piece-rate system - the amount of actually produced products, the amount of work performed.

To enhance the material interest of employees in the fulfillment of plans and contractual obligations, to increase production efficiency and the quality of work, bonus systems and other forms of material incentives are being introduced.

JSC Tebukneft uses combined systems of remuneration - time-bonus and piece-bonus - bonus.

To pay workers and foremen of brigades for current and capital repairs of wells, piecework workers in construction and repair and construction works, a piece-rate bonus system of remuneration is used according to approved director general AO Regulations on remuneration for each of the above groups of workers.

For the rest of the employees of the JSC, a time-bonus system of remuneration is applied. Payment is made at tariff rates (salaries) for the hours worked, bonuses - according to the Regulations on bonus premiums to salaries (official salaries) of employees of structural divisions, depending on the results of economic activities of OAO Tebukneft

Remuneration for workers.

To determine the amount of remuneration, taking into account its complexity, significance and working conditions of various categories of employees, a tariff system of remuneration is applied at the JSC. It contains information on the amount of remuneration of employees depending on the type and quality of work and includes:

Tariff and qualification reference books;

Production rates (time rates, service rates, standardized task)

Tariff scales for workers and tariff rates (hourly, daily, monthly);

Schemes of salaries and salaries for workers.

Tariff and qualification reference books (TKS) contain detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor. The required qualifications when performing a particular job is determined by the rank (the more difficult the job, the higher the rank). Taking into account the list to be performed and the amount of work, the TKS compiles the staff of workers. On the basis of the states approved by the general director of the JSC, the staffing and payment of workers is carried out.

For the remuneration of workers, wages and salaries are applied.

The tariff rate is the amount of wages of workers in various types of work expressed in monetary form per unit of time (hour, day, month). The size of the wage rate increases as the complexity of the work performed and the level of qualifications of the worker (increase in the category) increase.

Tariff rates and salaries of workers are determined on the basis of the approved by the General Director of JSC in agreement with trade union committee enterprises of the scheme of wage rates (wage scale) and salaries of workers.

The tariff scale is the differentiation of remuneration depending on the complexity of the work performed and qualifications. JSC Tebukneft uses a six-digit grid.

Tariff rates and salaries for workers are set in the OOTiZ in accordance with the work performed, the qualifications of the employee, the TKS and the staff of workers on the basis of the tariff rates and salary schemes approved by the General Director of the OJSC. Payment for time workers is made at the place of work in proportion to the hours worked at the tariff rates that are established in this area of ​​work in accordance with the assigned category and profession.

When performing standardized piecework for routine and workover of wells, workers are paid for workover and workover teams according to the category of work at tariff rates increased by 15% from the time-based tariff rates corresponding to these works in the approved tariff rate table.

For pieceworkers when performing construction, assembly and renovation works when working on orders, the prices from the EniR collections (uniform norms and prices) are applied for the corresponding work with the use of coefficients for the increase in tariff rates and salaries of workers at the JSC at the time these works are performed, and the distribution of piecework earnings among workers is carried out at uniform tariff rates approved at the enterprise for construction, installation and repair work, according to the assigned categories.

For workers paid at wage rates, the monthly wage rate is determined by multiplying the hourly wage rate by the average monthly number of working hours (for this, the annual working time established by the Resolution of the Ministry of Labor of the Russian Federation for the current year for this category of workers is divided by 12).

For workers who are paid according to salaries, they are established on the recommendation of the heads of structural divisions in accordance with the staff of workers, the qualifications of the employee on the basis of the salary scheme for workers. Salaries for workers are set taking into account the amount of work performed. The list of workers' professions, which are paid according to monthly salaries, is approved by the General Director of the JSC.

Remuneration for the work of managers, specialists and employees.

Remuneration for the work of managers, specialists and employees is made on the basis of official salaries.

Official salaries are established by the administration of the enterprise in accordance with the position and qualifications of the employee, the specifics of production and the volume of work performed.

Positions and established salaries of managers, specialists and employees in accordance with organizational structure production units and departments of the enterprise are reflected in staffing table and approved by the general director of the JSC.

When the employee has fully worked a month, the salary is charged to him in full, and in the case of partial absence from work, he receives a part of the salary in proportion to the time worked in accordance with the work schedule.

Remuneration for employees under 18 years of age.

For employees under the age of 18, a shorter working time is established: at the age of 16 to 18 years - 36 hours per week; from 15 to 16 years old - 24 hours a week. The normal working week (40 hours) established by the Federal Law is reduced for employees under 18 years of age without reducing the amount of wages. Wages are paid to them in the same amount as employees of the corresponding category with the full duration of daily (weekly) work.

Employees under the age of 18 who are admitted to work at piece rates are paid at the rates established for adult workers. And for the time for which the duration of their daily (weekly) work is reduced in comparison with the duration of work of adults, additional payments are made at the appropriate wage rate as a time worker (at a temporary wage rate).

Remuneration for women.

For women working in the regions of the Far North and equivalent localities, a 36-hour working week is established, unless a shorter duration is provided for by law. In this case, wages are paid in the same amount as for a full working week.

In continuous production and for those working in shift mode, where, according to production conditions, the specified norm cannot be observed, the summarized accounting of working hours is applied. At the JSC, work schedules are drawn up and approved, which provides for an annual fund of working time, with a 40-hour and 36-hour working week and determines the number of additional paid days off or non-working hours in connection with this benefit.

Bonuses for employees.

In order to enhance the material interest of employees, a bonus system was introduced at OAO Tebukneft. Bonuses include two areas:

Bonuses within the framework of the enterprise's remuneration system in accordance with the collective agreement. Such premiums are related to the cost of production, they are systematic mandatory. Monthly bonuses to employees of the JSC are made in accordance with the "Regulations on bonus premiums to the wages of employees of structural divisions".

Wages are part of the profit of the enterprise, which workers receive at their personal disposal in accordance with the quantity and quality of labor expended.

The amount of labor expended is determined by the amount of products, works or services produced, and the quality is determined by the level of qualifications of the employee.

The basic principles of organizing wages include:

• the need to provide conditions for the reproduction of labor;
• to ensure the outstripping growth of Pt in comparison with the growth of average wages;
• take into account the difference in the qualifications of workers, their working conditions;
• ensure that regional specificities are taken into account;
• create and maintain the material interest of workers in the results of work.

Currently, there are 2 options for organizing wages: tariff and non-tariff.

Tariff option - x is characterized by an element-by-element (factor-by-factor) approach to assessing the labor contribution of an employee, for which a set of parameters is established: on the one hand, a set of labor standards (time, output, number, service, quality of work, resource consumption in the labor process, etc.), and on the other hand, a set of payment standards (tariff certificates, salaries, rates, incentive scales, additional payments, allowances, separate guarantee compensation payments).

With this organization of wages, the employee pays separately:

• compliance with norms;
• their overfulfillment;
• working conditions;
• the complexity of the job;
• qualifications, etc.

The salary of each employee, the wage salary, is made up of the totality of estimates of his labor contribution and to a very small extent depends on the final results of the enterprise. In this case, the wage fund is a derivative of individual wages.

Another option for organizing wages is Tariff-free (distribution) Option. It is the antipode of the tariff. It is characterized by the following features: 1) close connection (complete dependence) of the level of the employee's wages on the wage fund, calculated on the basis of collective work results (in this capacity, tariff-free systems belong to the class of collective wage systems); assignment to each employee of constant (relatively constant) coefficients that comprehensively characterize his qualification level and determine his labor contribution to overall labor results according to data on the previous labor activity of an employee or a group of workers attributed to this qualification level (a kind of basic coefficient of labor participation used in collective system payments); the assignment to each employee of a KTU in the current performance results, complementing the assessment of his qualification level (in terms of content, it resembles the mechanism for determining the actual KTU on the basis of the "basic" one in brigade systems for distributing earnings).

The individual salary of each employee in the tariff-free option is his share in the earned ...................... payroll.

Differentiation of wages depending on the qualifications of work, complexity, severity of responsibility is carried out using Tariff system The main elements of which are:

• tariff and qualification reference book,
• tariff rates and official salaries,
• tariff scales,
• regional coefficients to wages.

Tariff and qualification reference book contains a list of jobs and working professions. All works are subdivided into several groups of complexity and a tariff category is assigned to each group. The same ranks are assigned to workers.

Tariff rates- these are the norms that determine the amount of wages per unit of time (hour, day, month).

Tariff rate Is the initial standard value that determines the level of wages. The level of the wage rate depends on the severity and harmfulness of labor. For example, in the cement, asbestos-cement, glass, and ceramic industries, increased tariff rates are provided for workers engaged in hot, heavy work; in the chemical industry, wages for jobs with particularly harmful working conditions are 24% higher than for jobs with normal working conditions.

The level of wage rates also depends on the intensity of labor: The rates for pieceworkers are about 7% higher than for time-based workers.

Enterprise managers have the right to establish premiums to the tariff rates for professional excellence (up to 24%).

The salary level also depends on the location of the enterprise. Differentiation is achieved using district coefficients.

Tariff grid Is a set of tariff categories and tariff coefficients corresponding to them.

The ratio between the tariff coefficient of the first and the last category is called the range of the tariff scale. This coefficient shows how many times the wage rate of a skilled worker is higher than the wage rate of the 1st category (in the chemical industry this ratio is 1.715, in the PSM it is 1.81). For employees of the budgetary sphere, by the Decree of the Government of the Russian Federation dated October 14, 1992, No. 785, an 18-bit unified tariff scale was approved, the range of which is 10.07.

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Introduction

The purpose of the course work is to study the socio-economic nature and foundations of the organization of remuneration of employees of the enterprise.

The relevance of the course work lies in the fact that wages, being a traditional factor in labor motivation, have a dominant effect on productivity.

The subject of research of the course work is the economic relations that arise in the process of organizing remuneration at the enterprise.

Wages are a very important issue for every enterprise, since the efficiency of labor management depends on its size, principles of its organization, bonuses for employees and other components. This, in turn, affects the results of the enterprise, labor productivity, since the employee's earnings are an incentive to work and the desire to increase it forces a person to conscientiously fulfill his job duties and strive to achieve high performance indicators. In the context of the transition to a market economy system in accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy are transferred directly to enterprises, which independently establish the forms, systems, material incentives for its results. The concept of "wages" has been filled with new content and covers all types of earnings accrued in cash and in-kind, including the sums of money accrued to employees in accordance with the legislation for unworked. The transition to market relations has caused new sources of income in the form of amounts accrued for payment on shares and contributions to members of the labor collective in the property of the enterprise. Thus, the labor income of each employee is determined by personal contributions, taking into account the final results of the enterprise, are regulated by taxes and are not limited to maximum taxes. The minimum wage for employees of enterprises of all organizational and legal forms of ownership is established by law.

An organization cannot retain a workforce if it does not pay remuneration at competitive rates and does not have a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link the remuneration system and promotion to labor productivity indicators, product output. The remuneration system must be designed in such a way that it does not undermine long-term efforts to ensure productivity with short-term negative results.

Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It aims to reward employees for work performed and to motivate them to achieve the desired level of productivity. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the qualifications of workers.

1. The essence of wages

V Labor Code RF states that wages are understood as "a system of relations related to ensuring the establishment and implementation of payments by the employer to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts."

In turn, "wages are remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments."

Thus, the concept of "wages" is much broader than "wages", and differs from the latter in that it provides not only a system for calculating (determining) wages, but also the modes of working time used, rules for using and documenting working time, used labor standards, terms of payment of wages, etc. The size of the salary of specific workers depends on their qualifications, the quantity and quality of work, as well as the conditions in which the work is performed. It also includes compensation and incentive payments. Wages are based on the price of labor as a factor of production, which is reduced to its marginal productivity. According to the theory of marginal productivity of labor, an employee must produce a product that compensates for his wages, therefore, wages are directly dependent on the efficiency of the employee's work. For an employee, salary is the main and main item of his personal income, a means of welfare for himself and his family members. The stimulating role of wages is to improve labor results to increase the amount of remuneration received. For the employer, the employee's wages represent production costs, and he seeks to minimize them, especially per unit of output. Salary performs a motivational and reproductive function, since it is a form of payment for labor and an important incentive for workers. The mechanism for organizing wages reflects the process of converting the price of labor into wages. Through the organization of wages, a compromise is reached between the interests of the employee and the employer, which should contribute to the development of relations of social partnership between the two forces of the market economy. The system of remuneration for employees of organizations not financed from the budget is fixed in collective agreements, agreements, local regulations of organizations and in labor contracts.

The company's policy in the field of remuneration is determined by factors:

Financial position, determined by the results of its economic activities;

The level of unemployment in the region among workers of relevant specialties;

The level of state regulation in the field of wages;

The level of salaries paid by competitors;

The influence of trade unions and employers' associations.

Salary organization includes:

Establishing reasonable labor standards;

Development of a tariff system;

Determination of forms and systems of remuneration;

Formation of the salary fund.

In modern conditions, in order to stimulate an increase in efficiency and productivity, it is necessary to change not only the system of remuneration, but also the very approach to its formation, different psychological attitudes, thinking and the scale of assessments are needed. The change in approaches to labor remuneration is manifested in the fact that not costs are paid, but the results of labor - the recognition of the product of labor as a commodity. Funds from the sale of goods are becoming the highest criterion for assessing the quantity and quality of labor of commodity producers and the main source of their personal income. Both the state and the parties to labor relations take part in the organization of remuneration. The state establishes laws and other regulations in the field of labor remuneration. legal acts, and also monitors their observance. Employers and employees establish specific mechanisms for regulating wages in local regulations of organizations by concluding collective agreements and agreements, as well as individual labor contracts. Each entrepreneur chooses from the whole variety of existing forms of remuneration the option that best suits the specific conditions of production (technological process, level of specialization, the nature of products, availability of production resources).

economic wages labor wages

2 . Possible options organization of wages

Choosing a remuneration system is an important step for any organization. This system should be simple and clear enough for each worker to see the relationship between the productivity and quality of his work and the wages he receives.

The remuneration system can be chosen both for the entire team and for each employee individually. However, usually the wage system is established for certain categories of workers. Looking ahead, we can say that, for example, time wages are chosen for financial workers, piece wages - for production workers, and bonus - for sellers.

Let's briefly describe the main systems of remuneration, their advantages and disadvantages.

There are three main types of remuneration systems: time-based, piece-rate, and mixed or combined. But in any case, the salary depends either on the hours worked, or on the results obtained, or both of these factors affect the salary.

Time wages - a wage system in which the amount of an employee's earnings depends on the time he actually worked and his wage rate.

This is the most common wage system. It is used in almost every industry. With time-based wages, wages are calculated in proportion to the time worked, regardless of the results of work. Special rates are set for employees (salaries, daily and hourly rates). Calculating wages under a time-based wage system is fairly straightforward. A time sheet is sufficient for this.

A variation of the time-based wage system is the time-bonus system. In this case, the salary of employees consists of two parts. The first part is the salary or the product of the daily (hourly) wage rate for the hours worked. The second part consists of an award for the achievement of certain results in work.

Bonuses are charged monthly in the form of a fixed amount or percentage of the salary or tariff rate. The amount of bonuses is set by the immediate supervisors of employees, for whom a time-based bonus system of remuneration has been adopted.

This remuneration system, in principle, can be applied to any employee. True, for top managers, it most likely will not work.

In addition, a time-bonus system of remuneration with a standardized task is sometimes used. The bonus is paid here for the fulfillment of certain production standards.

Piecework wages - a form of remuneration in which earnings depend on the number of units produced, taking into account their quality, complexity and working conditions.

The piece-rate system of remuneration is used for those employees whose work results can be realistically calculated. These are mainly workers employed in production. And we are talking not only about workers at the machine, but also about intellectual workers, for example, editors in a publishing house. In the latter case, the final products will be literary works (books, articles, etc.) prepared for publication, the volume of which is easy to calculate. A certain number of edited copyright marks or copyright sheets can be accepted per unit of production. An organization that has decided to establish a piece-rate system of remuneration must develop piece-rate rates for each type of product produced for all stages of production. Further, the calculation of wages is as follows. At the end of the month, the accounting department receives information about the products produced by each employee, whose work is paid on a piece-rate basis. The quantity of products is multiplied by the corresponding piece rates. As with the time-based pay system, the piece-rate system can also have a bonus component. Under the piece-rate-bonus system of remuneration, employees, in addition to the basic wages for the manufacture of a certain amount of products, also receive a bonus. The amount of the bonus can be fixed or depend, like the basic salary, on the output.

In addition, there is a normative piece-rate bonus system of remuneration. Usually it is used to pay for auxiliary workers, united in complex brigades. The tariff salary is paid to the brigade for the performance of a certain amount of work, and the bonus is charged for the achievement of any quality indicators.

The piece-rate system of remuneration can also be piece-rate-progressive, indirect piece-rate and lump-sum wages.

With piece-rate progressive wages, piece rates for each unit of production depend on the total amount of products produced.

Indirect piecework remuneration provides for percentage increments to the salary of employees, tied to the size of the salary of employees, whose work is paid according to the piecework system. Indirect piecework wages are used mainly for workers in service industries. This means that the better the service industries work, the greater the output from the main production, and the wages of the workers of both industries will increase.

Lump-sum wages are entered for groups of workers, for example, a department, a brigade. At the same time, piece rates are not established for each employee, but for a group performing one task. The accrued salary for the completed task is distributed among the employees, taking into account the time worked by each of them. The direct contribution of each employee is not counted.

All mixed pay systems are based on either time-based or piece-rate systems. However, each of the systems has its own characteristics:

The bonus wage system is similar to the time-based bonus. The salary under the bonus system also consists of two parts: salary and bonus. However, the amount of the bonus (in percentage) for each employee should be clearly defined. It depends on the revenue received directly by the employee, the general income or profit of the organization.

The bonus system of remuneration is used, for example, for trade or service workers. In other words, for those whose work directly depends on the income or profit of the organization.

The remuneration system on a commission basis is close to the bonus one. But with a commission-based wage system, wages are made up of one part: workers receive only a certain percentage of the income or profits they bring to the organization.

Such a remuneration system can be applied, for example, for workers engaged in distribution or distribution trade, when the hours worked cannot be checked.

The so-called minimum wages are sometimes used as a safety net in the commission-based wage system. They will be received by workers whose wages, calculated using a set percentage, will be less than the minimum wage.

With a tariff-free system of remuneration, an employee's earnings directly depend on the final results of the activity of both the structural unit and the economic entity as a whole.

With a tariff-free wage system, it is rather difficult to calculate the wages of workers. After all, there are no salaries, no established premiums. Only the general salary fund is determined for all employees of the department or even the organization as a whole (if the tariff-free system is adopted for the department or the whole organization, respectively). Then, a labor force participation rate is set for each of the employees. Further, the wage fund must be divided by the sum of the coefficients of labor participation and multiplied by the coefficient of labor participation of the employee whose salary is calculated.

A tariff-free wage system can be adopted for a team, where all employees perform similar functions and the participation rate of each can be set.

The wage system with group bonuses is very similar to the tariff-free one. The difference lies in the fact that the salary of workers here consists of two parts: salary and bonus. Salary is determined for each employee in accordance with labor contract... But the bonus is determined in the same way as wages under a tariff-free wage system.

The total amount of bonuses is established either for a department or for a group of employees engaged in the same project. Next, the percentage of employment of each employee in this project is determined. After that, the amounts of bonuses for all project participants are calculated directly. To calculate the bonus for each employee, the same formula is used as in the calculation of wages under a tariff-free wage system.

The remuneration system with bonuses for knowledge and competence is similar to the time-based bonus. However, in this case, bonuses are awarded not for the results achieved in work, but for the skills or knowledge acquired. That is, the higher the qualifications or the degree of education of the employee, the greater the bonus he will receive. Of course, the last statement is true if the education and qualifications of the specialist correspond to the position held and the nature of the work.

Also, enterprises can resort to using rating and contractual forms of remuneration. But the rating form of remuneration is very rare at present in Russia and is rather difficult to apply in practice. The contract form is mainly used to perform one-time work with the involvement of third-party specialists or internal employees to perform non-standard work for their position, and, therefore, cannot, is the basis for creating a remuneration system at the enterprise.

Each organization chooses a remuneration system based on its needs. However, there are a few rules that any business will need to follow. Typically, the remuneration system is chosen before the activity starts. If the firm is already operational, and the previously established wage system is ineffective, it can be changed.

So, the choice of a remuneration system can be broken down into the following stages.

1. A working group is being created that will evaluate the effectiveness of various remuneration systems for different categories of workers. This avoids subjective opinions, in contrast to the situation when the assessment is made by a single specialist.

2. The personnel of the organization is divided into groups for which a remuneration system is established.

A choice must be made: either the organization will apply one system wages, or different systems will be established for different categories of workers.

If the second option is chosen, all employees of the organization must be divided into groups. The principle of division is as follows: employees who have the same influence on the results of the organization or on the success of other specialists fall into one group.

You can take a simpler path and consider personnel not by special groups, but by departments and divisions, if possible.

3. The scope of responsibility of each group of personnel is determined.

At this stage, the management of the organization needs to solve the following question: for what indicators - expenses, revenue, profit, etc. - each group of personnel can be responsible. In other words, you need to understand whether the work of the staff can change the amount of expenses, income or profits of the organization. If staff are not directly responsible for financial results organizations, you can enter special responsibility indicators for this group. For example, the finance department may be responsible for reducing accounts receivable, legal department- for improving the balance of received and paid fines, etc.

4. Depending on the area of ​​responsibility, the organization chooses several acceptable systems of remuneration for each group.

For example, if staff can be responsible for the amount of revenue or income, the feasibility of applying a remuneration system on a commission basis or a bonus system, etc. is assessed. For groups for which special indicators have been established, it is possible to propose remuneration systems with a bonus for achieving a certain level of these indicators.

5. The qualitative indicators of each of the selected labor remuneration systems are assessed.

For example, how it will be more convenient for an accountant to calculate wages, or under what system of remuneration it will be clearer for employees, on what the amount of payments depends.

6. On a five-point scale, the wage systems selected for each group of workers are assessed.

Each remuneration system is analyzed in terms of compliance with the specifics of work, sphere of influence and quality indicators.

7. The system of remuneration of labor with the highest grades is selected.

If any system of remuneration provides for the same assessments, then the head of the department or division must make a decision: under which system, personnel management will be most effective.

8. The selected remuneration systems for each group of personnel are recorded in special documents: regulations, labor or collective agreements. Note that each employee must be familiarized with the wage system chosen for him.

Also, the organization can develop a remuneration system on its own. You don't have to invent something fundamentally new to do this. It is enough to combine the existing remuneration systems in the way that is convenient and profitable for the organization. The selection of the optimal combination of elements of the forms of remuneration can also be carried out using the above methodology.

For example, an employee's salary can be calculated in accordance with the time-based wage system, and to determine the amount of the bonus, the piece-rate progressive and bonus system... This means that the premium will be set as a percentage of, say, the proceeds received. The interest, in turn, may vary depending on the amount of revenue. For a higher range, the percentage will be higher, respectively.

Or, on the contrary, the use of regressive interest, that is, the greater the revenue, the lower the percentage.

In conclusion, it should be noted that personnel management specialists in the course of the conducted research came to the following conclusion: "any changes in the remuneration system in order to increase its efficiency, including those related to an increase in the level of wages, may become ineffective."

And moreover, such an addictive effect can occur quite quickly. The fact is that within two months the effect of addiction to income begins to take effect. So managers, apparently, should take this fact into account when deciding on the choice of a remuneration system.

3 . Socio-economic essence of wages. Basic functions of wages

The labor market is an integral part of the market economy. Among its main complexes, a special place is occupied by the cost of labor. The value of labor power is determined by the value of the means of subsistence required for the normal reproduction of the worker. The sum of the means of subsistence necessary for the reproduction of the labor force includes goods and services that satisfy the physiological needs of the employee, as well as the costs of maintaining the employee's family members, his education, medical care, and professional development. So, the value of labor power is reduced to the value of a certain amount of the benefits of life, which the worker acquires for the remuneration received for the results of his labor. The concrete form of the price of labor power in monetary terms is wages. However, the size of wages may deviate from the cost of labor. The state of the labor market has a decisive influence on this. How is it shown?

First of all, this is the rise in prices for goods and services, their deficit, as well as inflation, which significantly reduces the purchasing power of money. At the same time, real wages mean the amount of goods and services that an employee can purchase for the nominal wage he receives.

In order to ensure that, in conditions of inflation, wages correspond to the cost of labor, the indexation of the population's income is used on a national scale.

Also, wages are affected by employment, the ratio of supply and demand for labor. There are three possible options here;

The first option (ideal option) - in the labor market, the demand for labor corresponds to the supply. In this case, the price of labor power, determined by the wages received by the employee, will be equal to its value;

The second option is that the demand for labor exceeds the supply. With this option, employers can offer wages significantly higher than their cost;

The third option is quite common in a market economy - the supply of labor exceeds the demand for it. In this case, a tendency towards a decrease in the price of labor and the size of wages is possible.

Wages as a form of labor price are the main part of the workers' fund of subsistence, distributed among them in accordance with the quantity and quality of labor expended, real contribution and depending on the final results of the enterprise.

This definition emphasizes, first of all, that wages are a form of price (not value) of labor (and not labor). If we recognize that labor power is a commodity, then it should be sold not at cost, but at a price that, in addition to compensating for the costs incurred in the labor process, should include some profit necessary for the development of the labor force, the maintenance of the worker's family, etc. etc. That is, as in relation to any commodity, the price of labor (C) is made up of the sum of its value (C) and profit (P):

Wages cannot be the price of labor, since it reflects not only one phase of the process of reproduction of labor power - consumption (use of labor power), but also its production (formation of labor power), distribution and exchange in general.

Salary - a set of remuneration, calculated in monetary units and / or in kind, which the employer is obliged to pay to the employee for the actual work performed, as well as for the periods included in working hours.

The concept of "wages" is used in relation to persons who are employed and receive remuneration for their work in a predetermined amount.

Wages are an element of the employee's income, a form of economic realization of the ownership right to the labor resource belonging to him. For an employer who buys a labor resource to use it as one of the factors of production, payment employees is one of the elements of production costs.

It is known that the object in the labor market is the right to use a unit of a labor resource of a certain quality for a certain period of time under certain conditions.

The market price of a unit of labor is the wage rate stipulated in the contract, which determines the level of remuneration for specific professional and qualifying characteristics per unit of time. Thus, the main element of wages is the wage rate, but its size does not take into account some of the features. First of all: individual differences in the abilities of workers, their physical strength, etc. For this reason, the variable part of wages is allocated, which reflects these differences (bonuses, allowances, etc.).

The wage rate is influenced by a number of market factors:

1) changes in supply and demand in the market for goods and services, in the production of which this labor is used;

2) the usefulness of the resource for the entrepreneur;

3) price elasticity of demand for labor;

4) interchangeability of resources;

5) changes in prices for consumer goods and services.

Market factors are not the only factors affecting wages.

Non-market factors include measures of state regulation related to the establishment of a minimum wage, the level of compensatory benefits guaranteed by the state, as well as measures to regulate employment and protect the internal labor market.

When characterizing wages, most often only two of its functions are named: a means of increasing welfare and a means of stimulating. It seems that the main reason for the lack of knowledge of the functions of wages lies in the fact that until recently this category was to a certain extent considered autonomously. In this regard, we will approach this problem from a different methodological standpoint.

Salary, having a number of properties inherent in it as a representative of the so-called personal income, must reveal them in the process of its life. First of all, as a means by which the vital needs of workers are satisfied - for food, housing, etc. But since such a function is not a feature of earnings (this function is also performed by other types of personal income - pensions, scholarships, income from personal subsidiary plots), then it should be considered as common to all kinds of phenomena.

The next general function of wages is the reproduction of labor power. Society cannot do without providing the labor force and its carriers - workers - with all means of life that contribute to its reproduction, restore the ability to new work. This takes place in various forms: wages, social consumption funds, income from personal subsidiary plots, etc. Wages, like all types of personal income (pensions, scholarships, etc.), are a means of distributing the benefits of life. The essence of this function is dividing or dividing the whole into parts.

Another general function of wages should be considered its purpose to be a means of forming the effective demand of the population. And if we take into account that it is wages that constitute the prevailing part of all workers' incomes, then it is the main means of forming the effective demand of the population.

Effective demand is a special form of monetary income, representing the effective personal needs of the population in the sphere of exchange. This category is formed under the influence of two critical factors: needs and cash income. And since the needs of people, as a rule, grow, then in practice effective demand depends, first of all, on the amount of monetary income, among which wages are one of the main ones.

Feedback should also be noted. Satisfaction of the effective demand of the population, which is the realization of wages, enhances the stimulating effect of wages, encourages to work better in order to get more earnings, and unsatisfied effective demand reduces, dampens its stimulating effect, and hence labor activity.

This feedback is especially important to take into account in modern conditions, when there is a complex change in effective demand: it changes under the active influence of two factors at once - both monetary income and needs. Underestimation of this circumstance leads to serious negative consequences in practice, the main of which is the contradiction between distribution in monetary form and real, natural-material, which catastrophically reduces the stimulating function of wages in relation to labor activity.

Along with general wages, specific functions have to be performed. One of these functions is that it serves as a means of ensuring the unity of the criterion for workers involved in the distribution of the social product in the form of earnings. The main criterion for the distribution of earnings for all employees should be the same: it applies equally to all employees regardless of gender, age, nationality, occupation, etc.

The next function of wages is stimulating. A stimulus is a specific means of consciously providing, strengthening or developing a particular interest. This means that incentive is an attribute of incentives, and incentives are a system for using incentives.

The stimulating function of earnings should consist in the fact that it serves as a means by which workers are consciously used, ensured and strengthened the interest of workers in more and a higher quality of work, and therefore in better work results that predetermine a higher personal income.

Wages also serve as a means of differentiating the personal incomes of employees. And since earnings are the main income of an employee, wages thereby differentiate personal incomes.

The functions of wages discussed above have in common that they are economic. However, together with the impact on economic phenomena and processes, wages have an impact on broader, social relations. Labor expended in the production process turns into a distribution of wages. This dependence instills in the members of society the material and moral need to give part of their time, part of the physical and mental efforts to society, which through wages will provide them with the means to satisfy their personal needs. Consequently, wages play an important role as a means of nurturing and developing interest in work.

The social functions of wages are also manifested in the fact that, by strengthening their interest in labor through it, through its development, it contributes to the transformation of labor into a need.

Mastering the labor skills gained by the experience of older generations, and in accordance with new conditions and needs, people bring something new and different into the labor process. This brings satisfaction, creates a person's prestige in society. The joy of creativity, once known, and even encouraged through wages, gives rise to the need to experience it again. Here, salary, encouraging creative initiative, acts as a means of developing interest in creativity.

There is also a morally prestigious function of earning money. Reflecting the quantity and quality of the labor expended, it testifies to the public recognition of the worker's labor merits. This affects the moral well-being of the worker, his prestigious position.

It should be emphasized that all the functions of wages, despite their specific features, are within the framework of unity. This unity is due to its essence and means that only all together, in unity, they constitute the phenomenon that wages expresses.

However, within the unity there is a certain multidirectionality of functions, there are opposites. This means that with their general unity, one of the functions of wages is to a certain extent opposite to the other, reduces or negates its effect.

V recent years there was a very clear tendency towards a decrease in differentiation and an increase in equalization, which led to an averaging of the levels of wages of workers and, as a consequence, to an averaging of their labor activity. This tendency is manifested, in particular, in the fact that with a declining increase in labor productivity, a rapidly increasing increase in wages occurs.

Consider the contradiction between reproductive and stimulating functions. One of its manifestations at the present time can be called the contradiction between the elements of wages, which are formed more or less according to work, i.e. to the extent of the quality and quantity of labor input, and elements of earnings that are paid due to the unattractiveness of labor. Encouraging participation in meaningless, unattractive work with high earnings contradicts the incentives for the development of abilities and an active desire to realize them in meaningful, creative work. All this requires attention to the disparity in the earnings of low and highly skilled workers.

Another inconsistency of the functions of wages is that, on the one hand, wages should serve as a means of ensuring equality, the unity of the criterion for all those participating in the distribution in the form of wages, on the other hand, wages are designed to ensure inequality: the differentiation of wages. The contradiction between equality and inequality is objectively embedded in wages, inherent in it. It serves as a driving force for increasing labor activity: since the criterion is equal for everyone - work, then with more work you can earn more.

Thus, when managing, it is important to know and take into account the full set of functions of wages. It is necessary to skillfully use the objective unity and inconsistency of these functions, to strengthen some in time or by weakening others.

At present, the contradiction between the nominal and real earnings of an employee has become dominant. Receiving a certain amount of money in the idea of ​​wages, moreover, a significantly increasing amount of money, the employee receives less and less benefits when they are realized. Such a contradiction is so strong that it kills a person's interest in work.

In order to achieve high final results, the remuneration of labor of managers, specialists, workers in a market economy should be based on the following principles:

1) the main criterion for differentiating wages across organizations should be the end result of workers' labor;

2) it is necessary to ensure the rapid growth of labor productivity in comparison with the growth of wages, since this is an indispensable condition for the normal development of production;

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

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

5) remuneration systems should be simple and understandable for all employees.

When choosing one or another labor system, it is advisable to take into account the form of ownership, the size of the organization, its structure, the nature of the products (services) produced, as well as the characteristics of the values ​​and goals prevailing in the team. In this case, it is necessary, first of all, to keep in mind functional responsibilities leaders. Their main task is to ensure a steady growth in the volume of production of high-quality products with a minimum cost of resources based on the implementation of the achievements of scientific and technological progress, the use of advanced experience. The focus of managers should be on issues of social development of the team, working conditions and living conditions of workers.

In addition, when deciding questions of remuneration, you need to keep in mind the following four factors: financial position organizations; cost of living; the level of wages paid by competitors for the same work; the framework of state regulation in this area.

The central link in labor remuneration is the tariff system, which consists of the tariff rate of the first category, a single tariff scale and a single tariff and qualification reference book.

The Unified Wage Scale of Workers (UTS) is an instrument of tariff regulation of labor and is a system of wage levels and the corresponding wage coefficients.

The tariff (qualification) category, which characterizes the level of the employee's qualifications, depends on the degree of complexity of the work performed, the level of theoretical knowledge, as well as the employee's responsibility. These requirements are laid down in the qualification characteristics provided by the qualification reference books.

The UTS tariff coefficients show how many times the tariff rates of the second and subsequent categories are higher than the tariff rates of the first category.

Tariff categories and the corresponding tariff coefficients of the heads of the organization are established depending on the number of employees on the payroll.

To pay employees of various organizations, two forms of remuneration are used - piecework and time-based, as well as many systems. The first is based on the determination of piece rates, taking into account the category of work performed and the tariff rate of the first category. Piecework wages of workers are based on wages in direct proportion to its results, expressed in products manufactured or operations performed.

With a time-based form of remuneration, earnings depend on the category of the worker and the number of hours worked. The use of time wages can stimulate highly efficient work only if there are standardized tasks, i.e. time wages must be paid subject to the performance of a specified amount of work or the release of a specified quantity of high quality products.

Time-based wages have two systems: simple time-based, time-bonus.

In a simple time-based wage system, wages depend on the wage rate or salary and hours worked.

With a time-bonus system of remuneration, an employee in excess of a salary (tariff, salary) for the actual time worked additionally receives a bonus. It is associated with the performance of a particular unit or organization as a whole, as well as with the employee's contribution to the overall results of work.

Depending on the billing period, the time wages are hourly, daily and monthly.

With hourly wages, earnings are calculated based on the hourly wage rate and the hours actually worked by the employee.

With daily wages, wages are calculated based on fixed monthly salaries (rates) of the number of working days actually worked by the employee in a given month, as well as the number of working days provided for by the work schedule for that month.

With a monthly payment, employees' wages are calculated according to the salaries approved in the staffing table by order of the organization, and the number of days of actual attendance at work. This type of time wage is called the salary system. Thus, the organization pays for the labor of engineering and technical workers and employees.

On the basis of piecework wages, the following systems have been developed: direct piecework, piecework bonus, piecework progressive, indirect piecework, piecework piecework.

In a direct piece-rate system, the employee's earnings are calculated by summing the products of the established piece-rate rates for the actual output for each type of manufactured product (work performed) for the billing period.

Under the piecework bonus system, a piecework worker is charged and paid a bonus in addition to the earnings calculated, as in direct piecework, for the achievement of specific, predetermined performance indicators.

With a progressive piece-rate system, within the established initial rate (base), earnings are calculated, as in direct piece-work, and above the base - at increased piece-rate rates. With this system, it is necessary to accurately record the actual hours worked and the output of products, excluding the unreasonable use of higher prices.

With an indirect piece-rate system, the worker's earnings are made dependent not on personal performance, but on the results of the labor of the workers they serve.

In the case of a lump-sum system, the amount of payment is set not for a separate operation, but for the entire pre-established set of works with the determination of the deadline for its completion. The amount of remuneration for the performance of this complex of works is announced in advance, as well as the deadline for its completion before the start of work.

A prerequisite for lump-sum payment was the availability of norms for the performance of work.

According to the method of calculating earnings, piecework pay is individual and collective.

With individual payment, earnings are accrued to each employee separately.

In case of collective wages, earnings are calculated on the basis of the general results of the work of the production team at collective piece rates and distributed among the team members in accordance with the assigned wage grades and the actual hours worked. When distributing collective earnings, the labor participation ratio can be used, taking into account individual productivity and quality of work.

Labor costs are divided into two groups: attributable to the costs of production and circulation - the cost of products (works, services), i.e. components of the payroll; carried out at the expense of other sources - the consumption fund, reserve fund, retained earnings, special purpose funds, reserves for future expenses and payments, etc.

An important role in material incentives for labor is played by additional payments, wage premiums, different types payments.

Usually surcharges and allowances are divided into 2 groups: compensatory and incentive.

The size compensation payments(for working conditions deviating from normal, for work in the evening and at night, etc.) is determined by the enterprise independently, but must not be lower than the size established by the relevant decisions of the Government of the Russian Federation or other bodies on its behalf.

Incentive payments (additional payments and allowances for high qualifications, professional skills, work with a smaller number of employees, bonuses, remuneration, etc.) are determined by enterprises independently and are made within the limits of available funds. The amounts and conditions of their payments are determined in collective agreements.

Currently, all types of compensatory surcharges and allowances can be divided into 2 large groups.

Firstly, these are additional payments and allowances, which do not have restrictions on the spheres of labor activity and are usually obligatory for enterprises of all forms of ownership. The first group includes additional payments: for work on weekends and holidays, overtime; minor employees due to the reduction of his working day; workers who perform work below the wage category assigned to them (the difference between the wage rate of a worker, based on the category assigned to him, and the rate for the work performed); in case of non-fulfillment of the norms of production and manufacture of defective products through no fault of the employee - up to average earnings under the conditions stipulated by law; workers due to deviations from normal working conditions.

The second group includes additional payments and allowances that are applied in certain areas of work.

The bases for their accrual can be different. Some, for example, are installed in order to compensate for additional work that is not directly related to the basic functions of the employee. Other types of allowances apply to jobs with unfavorable working conditions. Still others are explained by the special nature of the work performed. Enterprises have the opportunity to take into account all the peculiarities of work in different areas in the process of setting additional payments and surcharges.

To stimulate employees, such most common and significant additional payments are usually applied as additional payments for combining several professions (positions); for expanding service areas or increasing the volume of work performed; fulfilling the duties of an absent employee; workers for professional skill; specialists for high achievements in work and a high level of qualifications; foremen from among the workers who are not released from their main work. Additional payments are also paid for performing the duties of a master of training workshops; management of ancillary agriculture; record keeping and accounting; maintenance of computing equipment.

4 . Analysis of the functioning of the hotel "Sputnik"

Table 2. Personnel of the Sputnik hotel for 2011-2012

Conclusion: In 2012, compared to 2011, the following changes took place in the staff of the hotel:

1) The total number of staff was reduced by 6 people

2) Quantity production personnel decreased by 4 people:

The working staff was reduced by 1 person

Leaders and specialists remained in the same number

The number of employees decreased by 3 people

3) The number of non-production personnel was reduced by 2 people

Table 3. Data on the reasons for the change in the personnel of the hotel "Sputnik" for 2011-2012.

Conclusion: In 2012, compared to 2011, the following changes took place:

1) There are no hired employees, while in 2011 the staff increased by 40 people

2) The number of dropped out employees increased by 4 people, compared to 2011 (2 people), of which:

At their own request, 2 people in 2011 and 2012

As a result of the reduction of 4 people in 2012, while in 2011 there were no reductions.

Table 4. Key performance indicators of the Sputnik hotel for 2011-2012.

Conclusion: In 2012, compared to 2011, the following changes took place:

1) For 1,878.0 thousand rubles. sales of products and services in current prices decreased.

2) For 1,822.13 thousand rubles. sales of products and services in comparable prices decreased.

3) The cost of production decreased by 2044.0

4) For 189,115.96 thousand rubles. fixed production assets increased.

5) By 1.50 thousand rubles / person decreased labor productivity

6) At 4,740.3 rubles. average salary increased

7) By 302.0 thousand rubles. increased profit from the sale of products, works, services.

Total number of nights per month = Number of total * number of days in a month

Total number of nights in June = 109 * 30 = 3270

Total number of nights in July = 109 * 31 = 3379

Total number of nights in August = 109 * 31 = 3379

Total number of nights in September = 109 * 30 = 3270

Conclusion: Based on the data obtained in Table 5, you can see the tendency of increasing hotel occupancy by September, compared to June, by 15%. This is due to the increase in hotel guests who came to study and work, as well as foreign tourists who prefer to come to the city of Vologda in the fall.

Table 6. Comparative analysis competitors of the economy category

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