Indirect piecework. Piecework system of remuneration. Piece by piece - progressive

The essence of the indirect piece-rate system of payment is that the size of the wages of workers paid according to this system is made directly dependent on the results of the work of the workers they serve. Such a system is usually used to pay workers who serve the main technological processes (adjusters, workers engaged in the repair of equipment), i.e. for that category of them, on whose work the development of the main workers depends. Indirect payment increases the material interest of such workers in improving the service of jobs, machines and assemblies.

When organizing indirect piece-rate pay for workers, the rates are determined somewhat differently than with direct piece-rate pay. The main workers, served by the auxiliary ones, often perform different jobs and have different production tasks (or unequal production rates). Therefore, indirect piece rates are calculated differentially for each service object. In this case, they use the formula:

Pcs = Td / (Nobs * O), where R c.c.- differentiated indirect piece rate for a given object of service per unit of work performed by the main workers; T d- the daily wage rate of the auxiliary worker; H obs- the number of objects (workers, teams), serviced at the established rate by auxiliary workers; O- the volume of production (or production rate) for a given service object.

The total earnings of an auxiliary worker is determined by the formula:

Z s.d. Kosv. = P c.c. *O

However, the total earnings of a service worker can be determined without calculating the indirect piece rate. In this case, it is calculated in direct proportion to the percentage of completion of the production task (production rates) on average for all service objects, i.e. by multiplying the wage rate by the average percentage of completion of the production task by the main workers.

With the greatest efficiency, the indirect piece-rate system is used in cases where the wages of the serving worker are directly dependent on the performance of the main workers of production tasks, and not on the production rates, since the latter are easily overfulfilled due to their not always high quality, which leads to an unjustified overstatement of wages ...



46. ​​Bonuses: essence, types, indicators.

In enterprises, the wages of employees are supplemented, as a rule, by various bonuses.

Prize Is a remuneration paid in addition to the wage rate for results that exceed the labor standard

Bonuses- it is an economic method of stimulating employees of the enterprise in achieving various goals of the enterprise. It can be carried out within the framework of time-based and piece-rate forms of remuneration.

Due to the wide variety of bonus systems, they are classified according to various criteria:

Ú by purpose: bonuses for current performance, one-time bonuses, special bonuses, etc.

Ú by the object of incentives: individual and collective;

Ú by the number of incentive indicators: simple and complex;

Ú by the nature of the increase in payment: proportional, progressive and regressive.

The most common in enterprises is bonus for current performance... It links the amount of bonuses to the level of performance and overfulfillment of indicators that go beyond the basic labor standard. A distinctive feature of this type of bonus is that it has, as a rule, clear quantitative parameters that allow you to control the level of wages for both the employee and his manager. Can be individual and collective).

One-time bonuses(individual and collective) involves the payment of bonuses based on the results of work for the year, one-time incentives for completing especially important tasks, urgent work, bonuses based on the results of various competitions, for participating in exhibitions, for holidays, etc. Thus, this bonus system links the amount of awards to various non-systematic achievements.

Special bonus systems provide for the payment of benefits to employees for savings material resources, implementation new technology and technology, etc.

The specific form of expression of the bonus system is Bonus regulations- a document approved by the administration of the enterprise in agreement with trade union committee and attached to the collective agreement.

Premium system Is a set of elements of labor incentives that interact with each other and form an integral procedure for paying bonuses.

One of the main elements is bonus indicators.

TO quantitative indicators bonuses include:

1. fulfillment of technically grounded production rates, shift and monthly standardized tasks;

2. fulfillment and overfulfillment of production targets for the production of products;

3. fulfillment and overfulfillment of tasks to increase labor productivity;

4. mastering progressive production standards.

Qualitative indicators of bonuses are:

1.improving the quality of products (work performed);

2. reducing the labor intensity of products;

3. savings in comparison with the established standards for the consumption of raw materials, materials, fuel, tools and other material values;

4. reduction of standardized losses of raw materials, energy, fuel.

The level of achievement of the bonus indicator can be set based on the achieved in the base period or higher. When the maximum value of the indicator is reached, it is advisable to establish a premium for maintaining this high level.

47. Determination of indicators of bonuses for various categories of workers.

The indicators and conditions of bonuses are determined directly at the enterprise, taking into account the specific production conditions and tasks facing this or that division.

For piecework workers of the main production

At it is advisable to use such bonus indicators as an increase in product output, a decrease in its labor intensity, and an increase in the efficiency of equipment use.

At stimulating product quality improvement use indicators such as improving product quality, increasing the share of products the highest category quality, decrease in rejects, yield of suitable products, absence of claims and complaints from consumers.

At stimulating cost reduction establish indicators of bonuses for saving raw materials, materials, fuel and energy resources, reducing waste per unit of production.

For time workers of the main production

At stimulating productivity growth set indicators: an increase in product output, the implementation of a given amount of work with a smaller number of employees in a timely manner.

- stimulating product quality improvement involves the establishment of the same rates of bonuses as for piecework workers.

For auxiliary workers, whose function is to ensure the normal course of the technological process and service the main workers, the bonus indicators should reflect the improvement in the quality of their work: ensuring the uninterrupted and rhythmic operation of equipment, reducing the cost of maintenance and repair, uninterrupted supply of all types of energy resources.

Workers-controllers quality control services should be rewarded only with indicators that reflect their efforts to improve the quality of their products.

Administrative and management personnel... The main condition for stimulating this category of workers is also bonuses for improving the results of the work of the particular area in which a particular employee works.

Bonuses top management Usually it is made according to the results of the financial and economic activity of the enterprise for the fulfillment of the following indicators: growth in the volume of sales of products, fulfillment of the plan for profit and profitability, reduction in the cost of production and sale of products.

- marketing and sales departments is performed according to the following indicators: an increase in the volume of products sold (in kind and in value terms), an increase in market share, an increase in the number of concluded contracts, fulfillment of plans for the sale of products, etc.

For quality service, a decrease in the proportion of defective products, an increase in the share of products of the highest quality category, a decrease in losses from defects, a decrease in complaints from consumers, etc.

Workers logistics services are awarded according to the following indicators: decrease (or lack of growth) in the consumption of materials; timely and uninterrupted provision of production with raw materials and materials; ensuring the safety of raw materials and materials in warehouses.

Workers chief mechanic department can be carried out according to such indicators as: compliance with the schedules of preventive maintenance of equipment; saving costs of materials, spare parts, energy, etc.

48... The essence and classification of surcharges and premiums of a tariff nature.

Additional payments and allowances to the basic wages, determined on the basis of tariff rates and official salaries, are one of the elements of the tariff system.

The difference between additional payments and allowances is due to the nature of these payments, as well as the entity that regulates them.

Supplements- These are compensatory payments related to the work schedule and working conditions (additional payments for work in harmful and difficult conditions, at night, overtime, etc.). They are mandatory, regulated by the state and recorded in the Labor Code of the Russian Federation.

Allowances refer to payments of a stimulating nature, encourage a conscientious attitude to work, improve the quality of products, i.e. highly qualified work of certain categories of employees of the enterprise (bonus for continuous work experience at the enterprise, for high achievements in work). In accordance with the Labor Code of the Russian Federation, the employer has the right to establish various incentive payments, taking into account the opinion of the representative body of employees, and pay them based on the available financial resources.

Thus, additional payments reflect those characteristics of work that are objectively independent of the employee. The allowances reflect the results of the employee's own achievements.

Tariff surcharges that supplement the system of tariff rates and salaries and are applied at enterprises are divided into two groups:

1. Additional payments that do not have restrictions on areas labor activity :

For weekend work and holidays;

Per overtime work;

Workers performing work below the wage grade assigned to them (inter-grade difference);

If the norms are not met and the production of defective products is not the fault of the employee.

2. All other types of additional payments have a limited scope. 2 groups:
a. additional payments related to the special nature of the work performed:

For multi-shift operation;

For work on a schedule with the division of the day into parts with a break between them of at least two hours;

For drivers passenger cars for irregular working hours, etc.

b. additional payments for working conditions deviating from normal:

For work with difficult and especially difficult (especially harmful) working conditions for workers, as well as foremen, heads of sections and workshops, other specialists and employees with their constant employment.

For the intensity of labor of workers working on conveyors, flow and automatic lines;

For combining professions and fulfilling the duties of temporarily absent workers;

For work at night;

For the transportation of dangerous goods, etc.

As noted above, a specific feature of the allowances is that they stimulate the achievement of higher labor results by the employees of the enterprise.

Allowances:

1. for high professional skills;

2. for continuous work experience at the enterprise;

3. for classiness;

4. for high achievements in work;

5.for performing especially important work(for the period of its holding);

6. for fulfilling the duties of a foreman on the job;

7.personal allowances established by the decision of the management of the enterprise, etc.

In order to stimulate the improvement of the skill level of workers, premium rates for professional excellence... The criteria for assessing professional skills can be:

1.stable high quality manufactured products with strict adherence to technological discipline;

2. performance of works of particular complexity;

3. development of new specialties and related labor functions.

49. The procedure for the provision of individual surcharges and allowances.

The procedure for providing compensatory payments of a tariff nature is regulated by Labor Code Russian Federation.

Direct piece rate system wages are the simplest, since the size of the worker's earnings changes in direct proportion to his production. The calculation is based on the piece rate. Based on the rate and volume of work performed, the amount of wages is calculated:

where is the total piecework earnings (rubles);

–Price per unit of each type of work (rubles);

The number of products produced in specified dimensions (for example, pcs.).

Example... Within a month, the worker processed and handed over to the Quality Control Department 185 items at a rate of 10.3 rubles per item and 90 items at a rate of 2.4 rubles per item.

Solution... Let's calculate the monthly piecework earnings:

Zsd = 10.3 × 185 + 2.4 × 900 = 4065.5 rubles.

This system of remuneration is expedient where it is possible and justified to perform work by one performer.

Piece-bonus system provides for the payment to the worker, in addition to piecework, calculated at rates, bonuses for the achievement of specified individual or collective quantitative and qualitative indicators. Salary according to the piece-rate bonus system is calculated according to the formula:

where is the salary according to the piece-rate bonus system (rubles);

Piecework rate (rub.);

Number of processed products (units);

The amount of the bonus as a percentage of the tariff rate for the fulfillment of the established indicators and bonus conditions (rubles);

k is the amount of the bonus for each percentage of overfulfillment of the established indicators and conditions of bonus payment (%);

n is the percentage of overfulfillment of the established indicators and bonus conditions (%).

Piece-by-piece progressive system remuneration of labor provides for the calculation of the worker's wages within the limits of the performance of production rates at direct piece rates, and when working out in excess of the original rates - at increased rates. With piece-rate progressive wages, the growth of workers' earnings outstrips the growth of their labor productivity. This circumstance excludes the possibility of mass and constant use of this system. It is usually introduced for a limited time in narrow areas of production, for a limited range of works, where for some reason there is an unfavorable situation with the implementation of the plan. Wage calculated by the formula:

where is the wages under the piece-rate progressive system (rubles);

Regular rate (RUB);

Increased price (RUB);

The volume of products paid for at regular rates (number of units, for example, kg., T., G.);

Additional volume of production (kg., G., T.).

Indirect piece-rate system wages are used to pay for the work of a part of auxiliary workers who are not directly involved in the production of products, but their activities significantly affect the results of the work of the main workers (adjusters, repairmen, transport workers, etc.). Under this system, the size of the wages of auxiliary workers depends on the output of the serviced pieceworkers. The rate for indirect piece-rate wages is determined by the formula:

P braid = C st. dn ÷ H ext. osn,

where P braid is an indirect piece rate (rubles);

From Art. days - the daily rate of an employee paid according to the indirect piece-rate system (rubles);

H vyr. main - shift rate of production of the main employee served (number of units, for example, pcs.).

The wages of an auxiliary worker in an indirect piecework system are calculated using the formula:

where З кс - wages at indirect piece rate (rubles);

R ks - indirect piece rate (rubles);

The volume of products produced by the main workers served by this auxiliary worker (number of units, for example, pcs.).

Example... The monthly wage rate of a service technician serving a section of a mechanical workshop is 8500 rubles. The production rate of the site is 1000 product units. In fact, 1,300 units were manufactured.

Solution. Let's define the worker's earnings:

a) calculate the indirect rate:

RUB 8500 : 1000 units = 8.5 rubles;

b) calculate the worker's earnings for the actual volume of products produced by the site:

8.5 RUB x 1300 units = RUB 11050

Chord system remuneration is a kind of piece-rate system in which the piece rate is set for the amount of work without setting norms and prices for its individual elements. The piecework assignment indicates the total amount of earnings, the amount of the bonus and the deadline for the assignment. This task is communicated to the workers in advance, before the start of work. Having received it, the workers visually represent the amount of work, the amount of earnings for its completion by the scheduled date, as well as the bonus that will be paid to them if the deadline for completing the task is reduced with good quality work. Usually, this system is used only for certain jobs that must be completed in a short time, for example, when eliminating accidents, urgent and urgent repair of equipment, etc. The salary under the lump-sum system is calculated using the formula.

Support personnel are paid at indirect piece rates based on the quantity of products produced by the key workers they serve

Dictionary of business terms. Academic.ru. 2001.

See what "INDIRECT LABOR REMUNERATION" is in other dictionaries:

    Piece rate wages (piece rate pay, German Akkordlohn) is a form of remuneration hired worker, in which earnings depend on the number of units produced by him or the amount of work performed with ... ... Wikipedia

    Content 1 Definitions 2 Functions of wages 2.1 Motivational 2.2 Reproductive ... Wikipedia

    INDIRECT REMUNERATION FOR LABOR- payment, at which the size of the worker's wages depends on the result of the work of the main production workers served by him, on whose work he indirectly influences. Indirect piece rate is determined by ... ...

    indirect piecework wage system- The form of remuneration of adjusters, pickers, assistants to foremen and other workers. Remuneration for labor is carried out as a percentage of the earnings of the main workers of the serviced area. Accounting topics ... ... Technical translator's guide

    INDIRECT LABOR REMUNERATION SYSTEM- the form of remuneration for adjusters, pickers, assistants to foremen and other workers. Remuneration for labor is carried out as a percentage of the earnings of the main workers of the serviced area ... Big accounting dictionary

    - (piece rate pay, German Akkordlohn) is a form of remuneration for an employee, in which earnings depend on the number of units produced by him or the amount of work performed, taking into account them ... ... Wikipedia

    Wages (piece rate pay, German Akkordlohn) is a form of remuneration for an employee, in which earnings depend on the number of units produced by him or the amount of work performed, taking into account them ... ... Wikipedia

Hello! In this article we will talk about piecework wages.

Today you will learn:

  1. What is piecework wages and where are they applied;
  2. What types of piecework wages exist;
  3. What are the prerequisites for transferring to piecework wages;
  4. The advantages and disadvantages of this type of payment.

One of the most important aspects of the organization of labor activity in the company is the choice of the form of monetary remuneration for employees. We are most familiar with the time-based form, when the salary is calculated depending on the salary and the number of days worked. However, such a scheme is not suitable for many types of activities, where it is extremely important for the employer to motivate the employee to improve performance, and also where it is possible to keep quantitative records of the work performed. Then another common form is applied piecework wages.

What is piecework wages

Piecework wages this is a type of monetary remuneration for an employee, where his earnings directly depend on the units of output he produces or on the volume of work performed, provided that the result of his work can be calculated and the quality can be tracked.

  • Download a sample contract of piecework wages

For most types of work, only one of two forms of payment is possible. For example, administrators, doctors, accountants, security guards, teachers are on a time basis. Piecework wages are typical for such professions as a turner, a welder, a taxi driver, a member of a repair team.

However, it is not uncommon for the employer to use the calculation procedure typical for both forms to motivate the employee. An employee is paid a monthly fixed salary, usually small, but guaranteed - so that the employee has something to live on in case of the “off season”. In addition, the employee receives a payment for the manufactured unit or a percentage of the sale.

Example... In many clothing or electronics stores, where sales volumes largely depend on the active work of the sales assistant, the company, in addition to the salary, can pay him a certain percentage of the value of the goods sold. The owners have long come to the conclusion that acting as a carrot in the form of a monetary reward is much more effective than threatening to be fired for being idle on the trading floor.

Concepts inextricably linked with the word "piecework"

Production rate - the number of units of products set by the company to be manufactured within a certain period. Usually they talk about hourly, daily and monthly rates.

Tariff rate (salary) - the minimum guaranteed monthly wage for a given skill level. Indicated in. Salary is only a part of salary, which, in addition to salary, can include all kinds of bonuses and social benefits.

Pricing Is the amount of earnings per unit of work performed or output. Calculated through the ratio of the tariff rate to the production rate.

Tariff grid - tariffication of wages based on the complexity of the work and the qualifications of the employee. Grades or categories are distinguished (for example, an engineer of the first category or a piecework worker of the 5th category).

Calculation of piecework wages

Here are two examples of such a calculation.

Example 1. The daily rate of processing parts on a milling machine for a milling machine is 120 pieces. The daily rate for the tariff is 1200 rubles. In a month, the employee processed 2,400 parts.

The piece rate is calculated by dividing the daily rate by the daily rate for the details:

R = 1200/120 = 10 rubles / piece.

In this case, the monthly salary of the master will be:

Z = 10 * 2400 = 24000 p.

Example 2. The calculation looks somewhat different when the norm determines not the number of products, but the time period.

The time for the machine is set at 30 minutes per operation. The hourly rate is 150 rubles. During the month, the employee performed 600 operations.

We consider the value of the piece rate:

R = 150 * 30/60 = 75 rubles / operation

Monthly earnings will be:

Z = 75 * 600 = 45000 p.

Types of piecework wages for employees

The existence of several varieties of this payment is explained by the various specifics of existing works, where piecework payment is applied.

Let's consider its main types with examples:

Piecework type Characteristic Example
Direct piecework Salary is calculated on the basis of the volumes performed using fixed piece rates established in accordance with the qualifications of the employee The piece rate for a seamstress of the highest category is 50 rubles per shirt. She made 600 shirts in a month. Her piecework earnings per month will be 30,000 rubles
Piece-bonus Provides for the payment of bonuses for exceeding the production standards established by the company. Indicators for bonuses can be an improvement in labor productivity, product quality, a decrease in the number of defective products, as well as money spent The monthly production rate for leather shoe uppers is 100 units. The company buys leather with a stock, but at the same time has established a monthly collective premium in the absence of spoiled material
Indirect piecework It is used to pay workers who monitor the smooth operation of equipment. Thanks to them, the main workers are not idle due to equipment breakdowns. To calculate wages, the indirect piece rate is multiplied by the number of units produced by the main workers. A master-fitter serves several workshops. The master's rate is 15,000 rubles per month. Within a month, the workshop produced 2,000 units of products at a rate of 1,500 units. The indirect price will be the ratio of the master's tariff rate to the shop norm: 15000/1500 = 10 rubles / unit. The salary of the master will be: 10 * 2000 = 20,000 rubles.
Piece-by-piece progressive A very motivating system, it is used to dramatically increase production. Until the production rate is reached, the calculation is carried out at fixed piece rates. When production exceeds the norms, the calculation is made at higher prices. The turner has turned 300 parts in a month at a rate of 250. At a piece rate, he receives 80 rubles per part. If the plan is overfulfilled, each detail is paid in the amount of 100 rubles. The basic salary of a turner: 250 * 80 = 20,000 rubles. Taking into account the overfulfillment of the norm: 50 * 100 = 5000 rubles. Total salary of a turner: 20,000 + 5,000 = 25,000 rubles.
Accordnaya It is used when payment is made not for a unit, but for a stage of work or for all work performed. The order also indicates the start and end dates of work. It is used in construction, agriculture, on transport. Can be either individual or team A contract is concluded with a team of finishers for internal housework. All work is divided into stages (carrying out an electrician, plastering walls, laying the floor, etc.). Each stage of work is accepted by a responsible person who determines whether the work meets quality standards, after which a settlement with the team is made
Mixed Mixing piecework and time wages. It is used when the constant presence of an employee at the workplace is important to the employer, while his activity largely determines the efficiency of work The nail service master has a fixed salary for being in the salon at certain hours. He will receive this money, even if for the whole day, for example, due to bad weather, not a single client comes to him. In this case, the master receives a percentage of the amount paid by the client for each work performed.

The procedure for transferring to piecework wages

An enterprise can switch to piecework wages, if there are the necessary prerequisites for this:

  • Well-established accounting of manufactured products or rendered services;
  • Availability of uninterrupted supply of materials and everything necessary for work;
  • Effective quality tracking;
  • Developed logical tariffication systems and local standards;
  • The ability to take into account quantitative data on the performance of each employee separately;
  • The existing need at this level of development of the company in a multiple increase in the level of production (sales).

The conditions for piecework wages are indicated in individual and collective labor contracts, acts of acceptance of work, in, orders, as well as in the Regulation on remuneration. The latter is understood as normative act, which is valid only within the enterprise, where the procedure for calculating salaries, the timing of payments of remuneration to employees, the rules for the payment of bonuses and allowances are spelled out.

When approving such a document, the employer proceeds from the material capabilities of his organization, and also takes into account the norms of the Labor Code.

All important information should be written in Labor contract, preferably as detailed as possible.

Advantages and disadvantages of piecework wages

If the employer transfers his employees to piecework wages, he must be prepared for some difficulties. However, the benefits of this form are also undeniable.

Consider them:

Advantages

disadvantages

A likely sharp increase in production or sales

Potential deterioration in product quality due to haste

Empowering the employee, he can feel like a "mini-entrepreneur" by controlling his own earnings

The need for stability in all conditions for optimal performance (materials, etc.)

The ability to track the work of each individually

The appearance of an employee's unwillingness to spend time on something other than piecework (for example, cleaning workplace, clean equipment)

The ability to induce competitive excitement among employees, to increase the overall tone in the team

Possible violation of the stages of the technological process

With a brigade lump-sum system, mutual assistance increases, since the entire team is interested in the early completion of the work

Potential violation of safety standards

An impetus for self-development, if the increase in production depends on personal qualities employee

No savings in consumables

There is no ready-made answer as to which form of remuneration or which type of piece-rate will be the best. Everything is very individual and, first of all, depends on the type and conditions of the organization's activities. The same system can work differently in two teams. It seems to us that only with the advent of experience, through trial and error, the employer will be able to work out the necessary scheme of monetary motivation for his employees.

The work of any manufacturing enterprise is organized with only one goal - to obtain maximum benefits. For this, an optimal process of product production, its sale to the consumer and other internal processes are being built. The most frequently chosen labor remuneration systems are direct piece-rate and indirect piece-rate systems.

The condition for the profitability of the organization is the availability of a sufficient volume of production, which will cover the costs of materials, inventory, labor resources, scheduled preventive maintenance, and also leave the opportunity to purchase new equipment, introduce advanced technologies, improve and expand production.

Since everything is tied to production, the main tasks are to find and retain qualified personnel - the main production workers who can perform operations of varying complexity and cope with labor intensity standards.

The first task is perhaps not that difficult. It is solved by the organization's personnel service (or recruiting agencies) by posting vacancies on the Internet, creeping lines on television and other recruiting techniques.

The second task is more difficult. In order to keep the best representatives of working specialties in your team, it is necessary to provide decent working conditions and build a transparent and fair motivational scheme.

The issue of choosing a labor motivation system is currently very relevant, since there are many types of payroll calculations, but not each of them will be effective in a single enterprise.

Direct piece rate payroll system

The most common remuneration system in manufacturing enterprises is direct piecework system. Its principle is that earnings are accrued based on the amount of work performed for reporting period... It is clear that this is the main way to motivate employees to make the most productive use of their work time and to increase the volume of products (performed operations).

The direct piece-rate system of payment can be broadly divided into two categories: individual and brigade.

  1. Individual piecework system pay applies to workers whose work can be measured separately from others. Moreover, this can be done in the context completely finished products and in the context of a separate technological operation. This scheme is more effective at enterprises with serial production.

For an example of calculating individual piece-rate wages, let's take an enterprise engaged in the production of metal products.

- The cost of a standard hour ( piece rate) by type of work or by type of product

- Labor intensity of manufactured products

* For a unit of measurement of labor intensity, you can also take 1 piece (product unit), 1 meter, 1 kilogram, and so on. It all depends on the type of production, its scale and the number of main workers.

- Reports of workshops (brigades, etc.) on production for the reporting period. Reports can be daily, weekly, or monthly. It all depends on how many main workers work at the enterprise, what is the volume of their work, and also how much the process of calculating an individual transaction is automated at the enterprise.

Determine piecework earnings(Cs) can be by the formula:

Ss = Snch * Tr *VNS, where

Snch- the cost of a standard hour by type of work;

Tr- labor intensity for the performed type of operation (type of product);

VNS- the actual volume of work performed.

Piece-rate calculation labor on an individual basis additionally makes it possible to assess the professionalism of each individual main worker, as well as to see the dynamics of the rate of growth or decline in output. This can be done, for example, graphically, by displaying on a graph the curve of the change in the average monthly output of each worker during the year.

Using the graph, you can see in which months the production fell, figure out why and fix the problem, if possible.

  1. For workers whose work cannot be assessed individually, but, nevertheless, there is a direct dependence of the amount of remuneration on the work done, it is possible to establish brigade piece-rate system of remuneration.

To carry out a calculation using such a system, the following data is required:

- Established cost by type of work or by type of product;

- Data on the volume of work performed (manufactured products) for the reporting month;

- Data on the actual hours worked for each of the workers of the brigade (report card).

Additionally, if the team leader wishes to distribute the piece rate fund not only in proportion to the working time, but also in proportion to the personal volume of work performed by each employee, a report on the labor participation rate (KTU) may be submitted. This ratio will show how this or that employee performed in the reporting month.

For example, let's take a team of workers engaged in woodworking jobs.

The working time fund (FRVtotal) of the brigade workers is determined as the sum of the hours worked by each team member.

FRVtotal = 168 + 120 + 159 = 447

Data on the cost of the work performed by the team are presented in the table below:

Piece-work wages fund is determined by the formula:

Фсд = (∑Vvr * rvr), where

Vvr- volume of work performed;

Rvr- the price for the type of work.

Fsd = 20 * 40 + 30 * 45 + 25 * 25 = 2775 rubles.

Data on KTU for the reporting month are presented in the table below:

Piecework wages of each employee (salary) of the brigade is calculated according to the formula:

ЗПсд = Фсд ** KTU, where

FRV r- the employee's working time fund.

Having collected together all the available primary data, it is possible to calculate the piecework wages of each employee of the brigade.

Regardless of what type of direct piece-rate system is used in the enterprise, there are mandatory conditions, the observance of which will allow avoiding disputes over the size of the monthly piece-rate wages:

  1. The cost of a standard hour (type of work) must be approved by the head of the organization (by order, order, etc.);
  2. Employees should be familiar with the rates for labor in force at the enterprise.

Indirect piece-rate form of staff motivation

In addition to the workers of the main production, some other services are engaged in the process of manufacturing products, for example, a repair service, a service technical control, transport and so on. The employees of these services do not directly affect the production process, but their salaries also depend on the overall performance and on the final output for the reporting period.

For employees such structural units fit indirect piecework wages. Its meaning lies in the fact that to calculate the earnings of workers in auxiliary services, a certain percentage (share) of the total piece-rate wages of the main workers is taken. This applies to both individual and team settlement systems.

The size of this percentage is fixed either in the provision on labor motivation, or in an order, or in another administrative document.

For example, let's take a company in organizational structure which there is a technical control department , that is, employees who are engaged in checking the quality of the products produced by the main workers.

The document governing the calculation of the earnings of the employees of this department is the regulation on remuneration. It establishes a fixed percentage (for example, 20%) of the monthly piece rate fund to be distributed among the employees of the Quality Control Department. Distribution is made in proportion to the time worked for a month (or additionally with the help of KTU).

An example of the calculation of indirect piecework wages


Significant "disadvantages" of direct pieceworklabor motivation systems

  1. The quantitative indicator of production is more important than the quality

Piece-work system for calculating wages at manufacturing enterprises is used in 80% of cases. This is explained by the fact that the owners want to have a clear idea of ​​what they are paying their employees for. But you need to remember that the employee, in turn, strives to get the greatest benefit for himself. That is, "the more units I produce, the more I will be paid." Hence the first drawback of the piece-rate system follows - in pursuit of quantity, quality suffers.

For example, a worker is engaged in sewing clothes and his salary depends on how many units of production he will hand over per shift. Wanting to meet the production rate, he tries not to waste time on auxiliary operations, for example, measuring a part, self-checking the quality of a seam, checking the alignment of a pattern on a fabric, and so on. As a result, the products handed over to them may be of low quality or completely rejected.

  1. Additional costs for correcting defective products

From the first problem, another one will certainly appear - in order to eliminate a defect made in the manufacture of products, it is necessary to spend additional funds (for materials, for electricity, etc.). The scale of the problem is also important, because we can talk about different products. For example, spoil a small metal part or a multi-ton beam during production.

  1. Violation of the requirements of the technological process

To achieve a large volume of units of manufactured products (personal or team), employees are allowed to violate the technology of its manufacture. Let's take welding production as an example. It is known that welding (on automatic and semi-automatic machines) is carried out under certain conditions, depending on the type of seam. Changing the welding speed (naturally upward) will allow the worker to complete or even exceed the time allotted for a certain type of product. But the quality of the seam will deteriorate.

And it is good if the defect is revealed by internal control, and not after the shipment of the goods to the supplier, because then the company may lose its place in the market. Similar examples of violation of the technical process of manufacturing products can be found in the garment industry, and in the turning, and in the foundry and many others.

  1. Premature wear of equipment

The desire of an employee to "break out to the forefront" due to high output can negatively affect the condition of the equipment on which the work is performed. Violation of technology (which was mentioned above) entails not only a decrease in product quality, but also frequent breakdowns of machines, machines, units, and so on. As a result, downtime occurs, money is spent on repair and maintenance of equipment, which negatively affects the final financial results the work of the organization.

  1. Disregard for occupational safety regulations

At production sites important factor is labor safety. For example, an employee must correctly move loads using various mechanisms (cranes, trolleys, stackers, etc.). But often these rules are neglected, trying to get down to the main type of work as soon as possible. Hence the increased injury rate at work.

Negative sides of the indirect piece-rate system of motivation of the main production personnel

As for the indirect piece-rate system of remuneration, all of the listed disadvantages of a direct deal are also inherent in it. Support workers may be deliberately oblivious to violations production process allowed by the main workers, knowing that their own wages also depend on the size of the piecework fund.

Also indirect piecework motivation is often devoid of objectivity. The percentage or share of the piecework fund is established mainly based on the financial capabilities of the enterprise. This does not take into account the complexity of the auxiliary work itself.

In this regard, along with the use of the piece-rate or indirectly piece-rate system of remuneration, the employer must additionally introduce incentive mechanisms for their employees, both material (quarterly, annual bonuses, anniversary bonuses, etc.) and intangible (letters of gratitude, gratitude, etc.) .).

Bibliography

  1. Journal "Labor disputes" No. 8/2011;
  2. Management Today magazine # 2/2012;
  3. Magazine "Rationing and wages in industry" No. 5/2015
  4. Klochkov A.K. KPI and staff motivation. A complete collection of practical tools. - Eksmo, 2010.
  5. Finogeeva N .: Salary. Accrual, payments, taxation. A practical guide. - Omega - L, 2015