INTRODUCTION 2

1 MODERN SYSTEMS WAGES 3

1.2 Remuneration in budgetary sphere 7

2 METHODOLOGY FOR FORMING A REMUNERATION SYSTEM IN A MEDICAL PRODUCTION ORGANIZATION 12

2.1 Remuneration in healthcare based on a unified tariff schedule 12

2.2 Model of remuneration in MPO in a market economy 18

3 CALCULATION OF THE APPLICABILITY OF REMUNERATION MODELS USING THE EXAMPLE OF THE SURGICAL DEPARTMENT OF MAO 23

3.1 Calculation of wages according to a single tariff schedule 23

3.2 Calculation of wages according to the proposed model 25

3.3 Comparative analysis of the results of calculating wages in MPO 28

CONCLUSION 31

BIBLIOGRAPHY 32

APPLICATION 33

ANNEX 1 33

INTRODUCTION

Human labor, defined in monetary terms, has invariably attracted the attention of economists at all times. This raises a fundamental question in economic theory and practice, which can be formulated as follows: what is the social mechanism that forces a worker to perform the work necessary to satisfy social needs, and with high quality and efficiency?

Currently, the structure of financing of medical institutions has changed significantly. In accordance with the reform of interbudgetary relations, each of the budgets - federal, subject of the Federation, municipal - began to finance only its own institutions. A completely new state obligation in the healthcare sector has emerged - the system of compulsory health insurance (CHI), designed not to maintain medical institutions, as was the case in Soviet times, but to finance medical services provided to insured citizens within the framework of the territorial program of compulsory state guarantees for the provision of medical care . The share of personal expenses of citizens spent on protecting their health has increased significantly, both in the form paid services, and in the form of voluntary health insurance (VHI).

The purpose of this work is to explore modern remuneration systems operating in the public sector and determine ways to improve it using the example of healthcare.

(“1”) To achieve this goal, it is necessary to identify a number of tasks specific to this industry:

1. explore remuneration systems and their legal basis;

2. explore the applied methods of remuneration in healthcare and conduct a comparative analysis of them;

3. carry out wage calculations in force in the medical production association.

1 MODERN REMUNERATION SYSTEMS

1.1 Legal basis for remuneration in the Russian Federation

Article 37 of the Constitution of the Russian Federation determines that human labor is free, everyone has the right to freely dispose of their abilities to work, choose their type of activity and profession, forced labor is prohibited.

Everyone has the right to work in conditions that meet safety and hygiene requirements, to remuneration for work without any discrimination and not lower than the minimum wage established by federal law, as well as the right to protection from unemployment.

The Constitution also recognizes the right to individual and collective labor disputes using the methods established by federal law for their resolution, including the right to strike.

Main goals and objectives labor legislation defined by the Labor Code of the Russian Federation. The goals of labor legislation are to establish state guarantees of labor rights and freedoms of citizens, create favorable working conditions, and protect the rights and interests of workers and employers.

The main objectives of labor legislation are to create the necessary legal conditions to achieve optimal coordination of the interests of the parties to labor relations, the interests of the state, as well as the legal regulation of labor relations and other relations directly related to them, according to:

Labor organization and labor management;

Employment with this employer;

Professional training, retraining and advanced training of workers directly from this employer;

Resolution of labor disputes.

Based on generally accepted principles and norms of international law and in accordance with the Constitution of the Russian Federation, the basic principles legal regulation labor relations and other directly related relations are recognized:

Freedom of labor, including the right to work, which everyone freely chooses or freely agrees to, the right to manage one’s ability to work, to choose a profession and type of activity;

(“2”) - prohibition of forced labor and discrimination in labor;

Protection against unemployment and assistance in employment;

Ensuring the right of every employee to fair working conditions, including working conditions that meet safety and hygiene requirements, the right to rest, including limitation of working hours, provision of daily rest, weekends and non-working days holidays, paid annual leave;

Equality of rights and opportunities for workers;

Ensuring the right of every employee to timely and full payment of fair wages, ensuring a decent human existence for himself and his family, and not lower than the minimum wage established by federal law;

Ensuring equal opportunities for workers, without any discrimination, for promotion at work, taking into account labor productivity, qualifications and length of service in their specialty, as well as for professional training, retraining and advanced training;

Ensuring the right of workers and employers to unite to protect their rights and interests, including the right of workers to create trade unions and join them; ensuring the right of employees to participate in the management of the organization in the forms provided by law; a combination of state and contractual regulation of labor relations and other relations directly related to them;

Social partnership, including the right to participation of workers, employers, their associations in the contractual regulation of labor relations and other relations directly related to them;

Mandatory compensation for damage caused to an employee in connection with his performance labor responsibilities;

Establishment of state guarantees to ensure the rights of workers and employers, implementation of state supervision and control over their compliance;

Ensuring the right of everyone to protection by the state labor rights and freedoms, including in court;

Ensuring the right to resolve individual and collective labor disputes, as well as the right to strike;

Labor standards.

Tariff rate (salary) is a fixed amount of remuneration for an employee for fulfilling a standard of work (job duties) of a certain complexity (qualification) per unit of time (hour, day, month).

Remuneration is carried out on the basis of the Unified Tariff Schedule, as well as compensation and incentive payments provided for by the current legislation of the Russian Federation.

("6") Size tariff rate(salary) of a deputy manager is set 1-2 grades lower than the tariff rate (salary) of the corresponding manager.

Specialists working in rural areas are paid 25% higher than the salaries of specialists working in urban areas.

Salaries for the positions of deputy managers from among medical workers are set 10-20% lower than the salaries of the corresponding managers, taking into account the qualifications of this deputy (qualification category, academic degree, honorary title).

Salaries for positions of medical workers are established taking into account the availability of qualification category, academic degree and honorary title.

The wage grades for medical workers in accordance with the Unified Tariff Schedule are determined by the Tariff Commission. Based on the results of tariffication, a tariff list is compiled annually on the 1st day of the year in the form given in table 2.1.

Table 2.1 - Tariff list of medical workers

("7") The official salary (monthly tariff rate) of employees employed in hazardous and especially difficult working conditions is formed from the salary according to the corresponding pay category of the Unified Tariff Schedule and increases to it.

The amount of an employee’s salary is determined based on the official salary for the position held and other payment terms provided for by current regulations.

Remuneration for part-time workers, for positions filled, for work without occupation full-time position, as well as on a part-time or part-time basis, is made in proportion to the time worked based on the official salary, or depending on output, based on piece rates, additional payments, allowances and compensation payments provided for by current regulations.

The determination of wages for the main and replaced positions (types of work), as well as for positions held part-time, is carried out separately for each of the positions (types of work).

An employee's earnings are not limited by limits.

Changes in salaries (rates) and bonuses for the duration of continuous work are made within the following periods:

When changing the wage level - according to the date of the order for the medical institution;

When conferring the honorary title “People’s Doctor” and “Honored Doctor” - from the date of conferring the honorary title;

When assigning a qualification category - according to the date of the order of the body (institution) under which the certification commission was created;

When awarding an academic degree: candidate of sciences - from the date of the dissertation council’s decision after the decision of the Higher Attestation Commission of Russia to issue a diploma; Doctor of Science - from the date of the decision of the Higher Attestation Commission of Russia to issue a diploma;

When changing the length of continuous work - from the day of reaching the length of service giving the right to increase the amount of the bonus, if documents confirming continuous work experience are in the institution, or from the date of provision required document, confirming continuous experience.

Health care institutions located in budget financing, within the allocated budget funds, independently determine the types and sizes of bonuses, additional payments and other incentive payments, bearing in mind that the qualifications of employees and the complexity of the work they perform are taken into account in the amounts of salaries (rates) determined on the basis of the Unified Tariff Schedule.

Remuneration for the labor of managers, specialists, employees and workers of healthcare institutions not provided for by the specified Regulations is made in the manner established for the relevant budgetary organizations, and in accordance with the tariff and qualification characteristics of employees and worker professions, taking into account the conditions provided for employees of healthcare institutions.

(“9”) In all cases, additional payments to the official salaries (rates) of employees are provided as a percentage, the absolute amount of each additional payment is calculated from the official salary (rate) without taking into account other allowances and additional payments.

Thus, the wage fund, financed from compulsory health insurance, in the Novosibirsk region is a fixed value and does not depend on the volume of work performed.

2.2 Model of remuneration in MPO in a market economy

If the reproductive function of wages for healthcare workers largely depends on the legislation of the Russian Federation, then the stimulating function depends to a greater extent on the local acts of a particular healthcare institution. Therefore, when developing a model of remuneration in MPOs, we will use the incentive function of wages. In this case, it is necessary to take into account the following principles of wage organization:

Sustainable growth of nominal and real wages;

Correspondence of the measure of labor to the measure of its payment;

Material interest of employees in achieving high final results of work;

Ensuring faster rates of growth in labor productivity compared to the rate of increase in wages.

Based on the principles of the organization and function of wages, as well as taking into account their content, this relationship can be as in Figure 2.1:

Figure 2.1 Diagram of the connection between the principles of organization and the functions of wages

An analysis of Figure 2.1 shows that the principles of ensuring faster growth rates of labor productivity compared to the rate of increase in wages and the material interest of workers in achieving high final results should help accelerate the implementation of the incentive function.

When modeling the wage system, one cannot ignore the topic of differentiation of wages for medical workers. To justify the differentiation of wages in the healthcare sector, the UTS is used, however, the basis for the differentiation of labor incentives should be something more fundamental and objective.

Another serious problem is the formation of the wage fund. It is known that the source of funds for wages is income from the provision of medical services. However, this does not mean that all earnings can be used to pay for labor. The possibility of using income from the provision of medical services to pay for labor is closely related to reimbursement of expenses for other types of expenses: medicines and dressings, utility costs, food in hospitals, etc.

In principle, there are two main options for determining the amount of funds allocated for wages:

Based on the planned cost structure; based on the actual cost structure.

Naturally, in both cases, the total amount of funds that can be used to pay for labor depends on the amount of income actually received.

From the point of view of the stimulating function of wages, three main wage systems can be distinguished:

Stimulating;

(“10”) - evaluating;

Indifferent.

Incentive payment system labor can be called when, firstly, it ensures targeting to achieve a specific result by establishing a dependence (direct or inverse, encouraging or punishing) of the amount of payment on the degree of its achievement, and secondly, when workers there is an opportunity to influence the result.

An example of incentive payment would be the payment of dentists depending on the volume of generated UET, since the demand for their services is traditionally high and the volume of work performed directly depends on the qualifications and diligence of the workers. From this point of view, establishing additional payment for ambulance workers depending on the number of calls or payment for reception staff based on the number of patients admitted cannot be called incentive payment, since they cannot increase the volume of work at will.

Evaluating One can call it a wage system in which the level of remuneration, although linked to the achievement of certain specific indicators, is practically impossible for workers to influence the amount of work they perform. For example, on the number of ambulance calls, on the volume of research to be performed by the laboratory, etc. Such a remuneration system can also be called limitedly stimulating, since its stimulating effect manifests itself only within the existing volume of work, which employees cannot increase arbitrarily .

Indifferent can be called a wage system when the amount of payment does not depend on the specific amount of work. This could be wages for the same ambulance, if employees do not receive additional payment for increasing the volume of work performed; hospital workers, if they receive wages regardless of how many patients were treated in the department.

Under certain conditions, stimulating, evaluative or indifferent remuneration systems can be transformed, changing their stimulating qualities. Thus, with a decrease in attendance and a decrease in opportunities to increase production, the incentive system of remuneration for dentists can turn into an evaluative one. On the contrary, if doctors in functional diagnostics, ultrasound, and endoscopists, with an evaluative remuneration system, begin to appoint patients for repeat examinations, their remuneration for the volume of research may turn into stimulating.

As can be seen from the above considerations, the possibilities for using incentive remuneration systems are not the same everywhere. When developing remuneration systems, it is necessary to take into account specific working conditions and restrictions imposed by certain factors, otherwise you can get completely different results than you expected.

From those given in this section The reasoning follows that there can be many models of remuneration in MPOs. But in a market economy, the stimulating function of remuneration takes on leading importance.

3 CALCULATION OF THE APPLICABILITY OF REMUNERATION MODELS USING THE EXAMPLE OF THE SURGICAL DEPARTMENT OF MAO

3.1 Calculation of wages according to a single tariff schedule

Calculation of remuneration according to a single tariff schedule is carried out in accordance with Order of the Ministry of Health of the Russian Federation No. 000 dated 01/01/2001 (as amended on 01/01/2001), which approved the Regulations on remuneration of healthcare workers Russian Federation.

This Regulation is applied when determining the wages of employees of healthcare institutions of the system of the Ministry of Health of the Russian Federation and provides for uniform principles of remuneration for employees of healthcare institutions receiving budgetary funding, based on the Unified Tariff Schedule and the procedure for the formation of tariff salaries (rates), as well as compensation and incentive payments nature provided for by the current legislation of the Russian Federation.

The definition of wage grades and tariff coefficients by category of workers is presented in Table 3.1.

Based on the tariff list and tariff salaries, a wage fund is formed, taking into account current legislation of the Russian Federation on remuneration, in particular the Labor Code of the Russian Federation, which includes:

Tariff salary;

Additional payment for having an academic degree;

Additional payment for having an honorary title;

Additional payment for managing a structural unit;

Additional payment due to hazardous and particularly difficult working conditions;

(“11”) - additional payment for work at night (providing emergency and urgent care) in the amount of 100% of the official salary;

Bonus for continuous work experience in healthcare. It is set at 30% of the salary for the first three years and 15% for each subsequent year, but not higher than 60%;

Mandatory charges to the wage fund.

(“12”) The calculation of the wage fund for the surgical department based on tariff coefficients is given in Appendix 2. The estimated monthly payroll amounted to 36,897 rubles, which must be multiplied by the zone coefficient. Thus, the monthly wage fund of the surgical department will be:

36897*1.25 = 46121 rub.

As can be seen from Appendix 2, wages have a complex structure and consist of a tariff part (payment at tariff rates) and a non-tariff part (allowances, surcharges). Moreover, continuous work experience in healthcare and an increase in ranks are of great importance.

At their core, increases in ranks are in many ways analogous to promotions. What distinguishes them is that the increase in this case is not made in percentage terms, but by changing (increasing) the pay grades according to the unified technical system. In addition, the increase in ranks is not reflected by working conditions, but by the level of qualifications expressed in ranks, academic degrees, honorary titles, etc.

3.2 Calculation of wages according to the proposed model

Introducing fees for services is the most market-oriented solution. Every medical service, drug, surgery, therapy, diagnostic procedure and drug treatment is quantified in terms of costs material resources, and then their valuation is done. The main components that make up the fee for services are their quantity and price. The total volume of medical services provided in the health care system is determined by the total amount of costs.

The fee-for-service system is dominated by the free market philosophy and therefore the following hypotheses are accepted.

Prices should be set on a competitive basis, depending on supply and demand. This hypothesis applies to both medical goods (medicines) and medical services (doctor services, etc.). The price level depends on the general state of the market.

Budget financing - effective method control over the cost of services. But success in containing rising costs leads to lower quality performance. Expensive treatments are often replaced by cheaper, less effective treatments.

In addition to medical services provided within the framework of state guarantees of free medical care, almost every medical institution provides paid medical services, a certain part of the income from which is distributed to wages. Therefore, the formation of the proposed payment model will be based on the formation of a payroll from two sources - the budget and paid services.

Collective piecework wages are proposed as a model. With collective piecework wages, the remuneration of each employee depends on the results of the work of the entire team (unit). Such payment is based on collective (comprehensive) prices for work performed, in particular, a consolidated price for a surgical operation in which a whole team takes part.

The distribution of collective earnings can be made monthly by distributing the total payroll earned through the provision of the entire volume of services. In this case, the monthly wage fund is distributed taking into account the individual contribution of each employee, which is called the labor participation coefficient (LPR).

The distribution of the wage fund can be carried out in accordance with the developed criteria for the entire wage fund of the department.

The previous section discussed the calculation of the wage fund for a surgical department with 13 people. In this section, for the same department, we will calculate the generated FOTube. (without the belt coefficient, which will be calculated by the accounting department) taking into account the individual contribution of each employee (Table 3.2).

Initially, it is necessary to determine the share of participation of each position per 1 surgeon position, for which we divide the number of rates for each position by the number of surgeons:

Anesthesiologist – 2 units: 2:3 = 0.67;

Operating room nurse – 3 units: 3:3 = 1.0;

Nurse – 3 units: 3:3 = 1.0;

(“13”) Nurse – 2 units: 2:3 = 0.67.

Table 3.2 - Calculation of payroll for collective piecework wages

(“14”) This model reflects the actual contribution of each employee in collective work (operations), includes a category (through specific gravity tariff salary, which depends on the category), and does not take into account the length of experience.

This distribution is transferred to the accounting department, where wages will be calculated based on a certain earnings, taking into account the number of days worked (according to the report card) and the zone coefficient. In the event that the full number of days worked by one of the employees of the surgical department is not completed, the amount of savings will be obtained, which in the next month will be added to the formed wage fund for the next month.

3.3 Comparative analysis of the results of calculating wages in MPO

The existing mechanism of the UTS has fulfilled its functions and should go down in history, because the configuration and standards of the UTS have come into conflict with the changed conditions and objectives of the development of the social sphere, and have become an obstacle to the realization of the creative potential of its employees, primarily due to increased motivation to work and opportunities for adequate promotion their wages.

Motivational models are only effective and fulfill their purpose when they scrupulously and accurately take into account the entire range of characteristics of specific workers (qualifications, labor contribution, quality and quantity of labor, therefore, having one unified tariff schedule for the whole of Russia means not taking into account when organizing workers’ compensation these are important aspects.

It seems that a patient who lies under a surgeon’s scalpel does not care at all how many years he has worked in healthcare, what is important to him is his qualifications. After all, you can work for 20 years, but still not have a category at all.

In the calculations given above, the amount to be distributed to wages from paid medical services provided was not taken into account. But in this case this is not significant, since the algorithm will remain the same, only the amount for distribution will increase.

Let us conduct a comparative analysis of the calculation of remuneration for the surgical department according to the UTS and the proposed model in Table 3.3.

Table 3.3 - Analysis of payroll calculation according to the UTS and the proposed model

(“15”) From Table 3.3 it is clear that according to the proposed model, the salaries of surgeons and nurses increased, and accordingly decreased for anesthesiologists and nurses. It is significant that the salary of a category 2 nurse, who does not have 3 years of work experience, and therefore no bonus, increased by 957 rubles. This situation confirms that the proposed model is based primarily on qualifications medical worker and his contribution to the work. The low ranking of anesthesiologist and nurse wage growth means that one anesthesiologist and nurse position is sufficient for a surgical team. Thus, using the proposed remuneration model, it is possible to regulate the staffing of the surgical team.

Currently, the leading position in healthcare institutions is occupied by the regular salary system of remuneration; fixed official salaries are established centrally. At the same time, overfulfillment by an employee of the mandatory workload norm, as a rule, does not lead to an increase in wages and does not reduce the wages of an employee who does not fulfill his duties and makes shortcomings in his work. In addition, such a payment system guarantees an automatic increase in the salary of a medical worker with increasing experience, regardless of the quality of his work.

As a basic measure to resolve complex problem remuneration of healthcare workers, we see the development of new remuneration systems that will strengthen the connection between payment and final results and increase its stimulating function. This will not only make it possible to significantly redistribute funds in favor of better workers, but also achieve savings by reducing treatment time and repeated visits from patients due to poor-quality treatment.

CONCLUSION

This paper examines modern remuneration systems operating in healthcare.

Remuneration for healthcare workers is currently carried out using a time-based form of remuneration based on the Unified Tariff Schedule (UTS) and has a complex structure: tariff part - remuneration at tariff rates and official salaries; the above-tariff part, which includes: additional payment (surcharges, surcharges, etc.); premium part.

Currently, due to the low incentive function of remuneration, healthcare workers are far from fully realizing their physical and intellectual potential in the process of work.

The main disadvantage of payment under the UTS is the lack of steam per month or, let’s say 20, he will still receive his tariff salary.

Introducing fees for services is the most market-oriented solution. Each medical service, drug, surgery, therapy, diagnostic procedure and drug treatment is assessed in quantitative terms in terms of the cost of material resources, and then a cost estimate is made. The main components that make up the fee for services are their quantity and price. The total volume of medical services provided in the health care system is determined by the total amount of costs. The main measure to resolve the complex problem of remuneration for healthcare workers is the development of new remuneration systems that will strengthen the connection between payment and final results and increase its stimulating function. This will not only make it possible to significantly redistribute funds in favor of better workers, but also achieve savings by reducing treatment time and repeated visits from patients due to poor-quality treatment.

Bibliography

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The organization of remuneration is understood as a set of measures aimed at remuneration for work depending on its quantity and quality. When organizing labor, the following measures should be taken into account related to labor standardization, tariff standardization of wages, development of forms and systems of remuneration and bonuses for workers. Labor rationing is based on establishing certain proportions in labor costs required to produce a unit of product or for a given amount of work in certain organizational and technical conditions. the main task labor standardization - development and application of progressive norms and standards.

The main elements of tariff regulation of wages: tariff rates, tariff schedules, tariff and qualification reference book.

Tariff rate is the absolute amount of wages expressed in monetary terms per unit of working time (there are hourly, daily, monthly).

Tariff scale is a scale consisting of tariff categories and tariff coefficients that allow you to determine the wages of any employee. Different industries have different scales.

Tariff and qualification reference book - normative document, in accordance with which each tariff category is subject to certain qualification requirements, i.e. all main types of work and professions are listed and necessary knowledge to carry them out.

Elements of wages

Currently, the main elements of remuneration are salary schemes and types of wages. The minimum wage (formulation of the Ministry of Labor of the Russian Federation) is a social norm and represents the lowest limit of the cost of unskilled labor per month.

The salaries of engineers and employees are determined according to staffing table, i.e., based on the salary schedule and the number of employees in each group.

The wage fund of students is determined from the number and benefits they receive. The wages of workers, piece workers and time workers are calculated separately. The wages of workers are determined on the basis of technical standardization, that is, on the basis of the development of standards for the cost of working time per unit of production. Labor cost standards include time standards, production standards, and service standards. Production rate is a task for a pieceworker to produce products of the required quality per unit of time under certain conditions. Standard time - a period of working time (hours, days) during which a person must produce a certain amount of products. The maintenance rate determines the number of mechanisms that a given (or several) must service during a shift.

IN modern conditions labor Relations in companies are built on the basis of employment contracts.

Employment contracts come in the form:

• Labor agreement - legal act regulating social and labor relations between employees and employers; is concluded at the level of the Russian Federation, subject of the Russian Federation, territory, industry and profession. Contract of employment established between the contractor and the customer, employee and employer.
• A collective agreement is a legal act regulating social and labor relations between employees of an organization and the employer; provides for the rights and obligations of the parties in the field of social and labor relations at the enterprise level.

An employment agreement (contract) can be concluded as temporary for probation, for the duration of the work, for a certain period or indefinitely (for life).

Forms of remuneration

Currently, depending on what economic indicators Labor costs are measured and various forms of remuneration are used. Piece wages are set depending on the quantity and quality of labor expended. Time wages are set depending on the time the worker works and his qualifications. With piecework wage systems, the employee’s income is determined by multiplying the price by the volume of production. The rate is the product of the hourly tariff rate, corresponding to the level of complexity of the technological operation or work being performed, by the time standard. Lump-sum wages are established not for each production operation, but for the entire cycle of work, i.e., for a lump-sum task.

Currently, in the practice of companies, the general trend in improving payment systems and stimulating the work of personnel is the use of time-based systems in combination with additional payments and bonuses for the employee’s personal contribution to increasing the company’s income.

With a simple time-based system, an employee is paid only depending on the length of time he works for a given period. Contract form remuneration involves payment for work performed with instructions: general position, responsibilities of the employee, responsibilities of the company, remuneration, working hours and rest time (unscheduled work is indicated here), social, social service benefits (vouchers, etc.), liability of the parties for failure to fulfill obligations. Commission wages are based on the commission agreement, which is concluded between the commission agent and the principal.

Forms and systems of wages

Nominal wage is the amount of money received over a certain period of time. Nominal wages do not reflect the price level, so an increase in wages does not mean a real increase in living standards.

Real wages are the number of goods and services that can be purchased with a nominal wage.

Real wage = (nominal wage) / (consumer price index)

The study of wage dynamics is carried out using indices.

The individual wage index can be determined by the formula:

i f = f 1 / f 0

• f 1- wages in the current (reporting) period
• f 0- wages in the base (previous) period

Wages can be paid for both time worked and unworked.

To determine the amount of remuneration, taking into account its complexity and working conditions of various categories of workers, tariffs are of great importance.

The tariff system is a set of norms, including tariff and qualification reference books, tariff rates, and official salaries.

The tariff and qualification directory contains detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor.

The tariff rate is the amount of payment for work of a certain complexity produced per unit of time.

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

The piecework wage system is based on piecework rates in accordance with the quantity of products (works, services) produced. It is divided into:

1. Direct piecework (the employee’s earnings are set at a predetermined rate for each type of service or product produced);

Example: a worker’s hourly rate is 30 rubles. The standard time for producing a unit of product is 2 hours. Price per unit of production is 60 rubles. (30 * 2). A worker has produced 50 parts.

Calculation: 60 rub. * 50 parts = 3000 rub.;

2. Piece-progressive (worker output within the norm is paid at established rates, in excess of the norm, payment is made at increased piece rates).

Example: price per unit of production at a rate of 100 units is 40 rubles. Over 100 units the price increases by 10%. In fact, the worker produced 120 units.

Calculation: 40 * 100 + (40 * 110% * 20) = 4880 rub.;

3. Piece-bonus (wages consist of earnings at basic rates and bonuses for fulfilling the conditions and established bonus indicators).

Example: price per unit of production is 50 rubles. According to the provision on bonuses for the enterprise, in the absence of defects, a bonus is paid in the amount of 10% of earnings. In fact, the worker produced 80 units.

Calculation: 50 * 80 + (4000 * 10%) = 4400 rubles;

4. Indirect piecework (earnings depend on the results of workers’ work).

Example: employee wages are set at 15% of the wages accrued to the team. The crew's earnings amounted to
15,000 rub.

Calculation: 15000 * 15% = 2250 rub.;

5. Accord (the amount of payment is set for the entire range of work).

Time-based form of remuneration

Time-based is a form of remuneration in which employees are paid according to an established tariff schedule or salary for the time actually worked.

With time-based wages, working time earnings are determined by multiplying the hourly or daily wage rate by the number of hours or days worked.

The time-bonus wage system has two forms:

1. Simple time-based (the hourly tariff rate is multiplied by the number of hours worked).

Example: employee’s salary is 2000 rubles. In December, out of 22 working days, he worked 20 days.

Calculation: 2000: 22 * ​​20 = 1818.18 rubles;

2. Time-based bonus (a percentage increase is established on the monthly or quarterly salary).

Example: employee’s salary is 2000 rubles. The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of wages.

Calculation: 2000 + (2000 * 25%) = 2500 rub.

Remuneration for managers, specialists and employees is made on the basis of official salaries established by the administration of the organization in accordance with the position and qualifications of the employee.

In addition to remuneration systems, remuneration for employees of organizations can be established based on the results of completed work. The amount of remuneration is determined taking into account the employee’s work results and the duration of his continuous work experience in the organization.

The administration of the enterprise may make additional payments in connection with deviations from normal conditions work in accordance with current legislation.

Modern approaches to solving this problem involve abandoning traditional time-based or complexity-based pay systems and replacing them with compensation consisting of a base rate and additional incentive payments (depending on individual results and/or department/company performance).

Gennady Ratner Head of Marketing Laboratory, LaMa Consulting Group

It's simple if you know HOW...
F. Crosman

Introduction. If someone is to blame, then what to do?...

Increasing work efficiency and high employee motivation is one of the main tasks of any company.

“The ability to manage people is a commodity that can be bought just like we buy sugar or coffee. And I will pay more for such a skill than for anything else in the world,”- said one of the greatest managers of the past, John Rockefeller.

As a consequence of many subjective and objective circumstances, the lack of this skill is one of the main reasons for the unstable, to put it mildly, work of many domestic companies.

The world has not yet come up with a better personnel management mechanism than methods financial incentives. And no matter how much Western and our pro-Western experts drum into us about the primacy of non-material incentives over the payment of “real” money, 80-90% of the incentives for highly productive work in a developing market economy are wage. These are the results shown by a study that was conducted in Ukraine from October 20 to November 20, 2003 by the SEVEN Consulting and Training Center.

New approaches to incentives involve rejection of traditional time-based systems or payment according to the complexity coefficient, etc., as well as their replacement with wages, consisting of two components: base rate and additional incentive payments, depending on individual results and/or the performance of the department/company.

The search and implementation of an effective motivation scheme primarily depends on the competence possessed by the HR manager and top managers of the company, on their theoretical training and practical skills. Ignorance of the fundamental principles of incentives manifests itself quite often.

Some people set rates based on the capabilities (?!) of their enterprise, others pay depending on the market price of manufactured products (I know some of them). I personally know managers of small and medium-sized businesses who try to adhere to tariff schedules recommended for budgetary organizations.

The head of one of the Crimean manufacturing and commercial companies (“I have two higher educations...”) pays his sales managers (transactions are carried out in Russia, Kazakhstan, etc.; the range of goods is very diverse, and the level of purchasing companies constantly varies) rigid "salaries" - regardless of sales results. And yet he endlessly complains that he can produce much more than they sell...

Here it’s time to recall what was popular in the past (and among many workers today): “They think that they pay us... So let them think that we work for them!” Such an approach to remuneration, according to competent specialists in personnel management, is either a manifestation of voluntarism or thoughtlessness.

Drew's Law of Professional Practice:
Those who pay the least complain the most.

Ukraine and other post-Soviet states are unique countries in the sense that at the national level we are developing inter-industry salary schedules and hourly tariff rates, which do not take into account the individual requests of a particular company.

The traditional wage system, which we inherited from the planned economy, is the only one that has not undergone any dramatic changes since the 30s.

Typically, employees are dissatisfied not so much with the amount of wages as with their injustice, the lack of its connection with the results of their work, the chaos in the ratio of salaries of specialists in different departments, the sharp difference in the salaries of similar specialists at enterprises in the same region. Hence - staff turnover, instability of teams, losses of the enterprise in training constantly renewed personnel, etc.

The problems of material incentives manifest themselves most acutely in small and medium enterprises, where almost all employees are “multi-machine operators,” that is, they sometimes perform several functions of different nature and are responsible for solving several problems at once.

They are well aware of the market situation with the payment of similar specialists and want to receive fair and justified, in their opinion, wages for their work.

In many Western European countries, as well as in the United States, motivational aspects of personnel management in companies and firms have become of great importance. These methods and experience can be transferred - and are successfully transferred - to domestic soil.

Now, along with the processes of economic growth and relative stabilization in the economies of post-Soviet countries, we have also seen a significant turning point in this area.

Judging by numerous publications in Ukrainian and Russian business publications, specialist developers of modern remuneration systems, with all the diversity of approaches, are unanimous in the fact that:

1. The tariff and salary system is hopelessly outdated and does not correspond to the realities of today.
2. Focus of the incentive system must correspond to the tactics and strategy of managing the enterprise, its divisions and personnel. Prioritization between various tasks should not be done by administrative methods (periodic “pumping”), but have an objective economic nature.
3. Incentive payments should be closely linked with individual and collective results.
4. Their value should be for the employee significant and significant.
5. Wage growth regarding the growth of labor productivity (sales performance) should be adjustable in accordance with planning objectives.
6. The incentive system must be recognized by employees as understandable and fair.

IN last years both in the West and at many CIS enterprises, these problems are successfully solved flexible, tariff-free wage systems.

Flexible - because the system can be transformed to suit almost any operational planning and incentive task.

Tariff-free - because the basic parameters of wages are rates, salaries, tariffs, minimum wages are determined based on labor market conditions in the region, the nature, goals and objectives of the business, and the personnel policy of the company’s management.

For a company operating in a market environment, all salary parameters regulated by law (except for its minimum level) can only be advisory.

From various flexible systems (payment by commission, bonuses for “stars”, participation in property, etc.) payment for achieving measurable results(monetary and physical indicators, amount of labor invested) are most popular.

In practice, such systems have proven their advantage over traditional schemes, since the close connection of an employee’s salary with the efficiency of his activities brings dividends to both him and the company.

According to some reports, flexible systems increase profitability by 5-50%, and employee income by 3-30%.

The employee gets the opportunity to earn more money if he works well, but - only when the company achieves high final results which he can influence and for which he is responsible.

The company receives motivated employees: People try to do more to earn more, and those who cannot cope with the competition are replaced by new employees with a suitable philosophy.

The concept of flexible pay is increasingly supersedes the need to make adjustments for the cost of living, inflation etc., and therefore for the planned increase in base rates.

In the West, flexible payment schemes for top managers have been used for many decades. Relatively new trend- extension of this practice to ordinary workers. For example, in the USA, 72% of companies use them. A professional approach to this form of payment, according to the Association of American Managers, reduces staff turnover by 70-75%.

In recent years, financial incentive programs have become quite complex systems that take into account many factors, patterns and variables.

One of them, which incorporates all the best of the known stimulation methods, is today well known as “LaMa-Sopot”.

Operational Planning and Remuneration System
"LaMa-SOPOT"

Planning the employee's salary structure.

Salary (Salary) is defined as:

• Payment of cost labor expended — PTA(time deposit);
• Payment Results (results) of labor — RFI(piece contribution).

Based on this, the salary of each employee is planned according to four main parameters:

1. Bid— planned (negotiable) salary.
2. Ratio two-part rates: PTA and ZPI.
3. Variable Components salaries amounting to RFI:
   • PAP- for execution personal plans;
   • ZPO- for the results of the work your unit(Department);
   • ZPS- for the results of the work related service or the entire organization;
4. Minimum wages - Salary min.

Bid is established taking into account the cost of the employee in the target labor market.

In essence, the Rate - this is payment for competence, i.e. for knowledge, skill, personal qualities and the potential of the employee, and not just for the position held.

Its value must be sufficient to attract a worker of the required qualifications and training to the company.

While maintaining a competitive market Rate, certain requirements must be met. ratios by positions within the company.

When ranking the Bets, you need to set between them not only the range of the sure bet (from minimum to maximum), but also the size of the overlap from rank to rank.

In the “ladder” of rates, it should not be allowed, for example, that a subordinate could receive insignificantly less, at the same level, and even more so, more than the boss.

Salary growth (movement through “steps” from rank to rank) should be significant so that the employee has an incentive for career growth.

Share of salary for Results (RFI) as part of the Rate depends on the degree of influence of the employee’s position on the results of the implementation of the main indicators of production and economic activity of the enterprise, its divisions or personal plans. Moreover, the greater the importance of the functions, the greater the share.

Salary amount min in the SOPOT system is reduced to the role of only limiter a decrease in the level of wages with the most unfavorable combinations of various Outcomes, a decrease in salary for the quality of work (more on this below), i.e. The minimum salary does not allow actual wages to be calculated below the established minimum..

Minimum wage amount individual, depends on the status of the employee, his value to the organization and should not only provide the employee with social protection, but also retain the necessary specialists from the desire to look for a new job.

Usually, salary level min. is set at 50-70% of the Rate.

Each employee the combination of parameters and salary components is individual, matches it functional responsibilities and indicators on which he must have a real influence and for which he is responsible.

Payment for the implementation of personal plans (component of PPL) - individual piecework wages - represents the most effective component of incentives.

It is based on the direct result of labor: the employee receives a planned salary for 100% completion of a task (set of tasks) and Additional income- for exceeding the plan.

This same form of labor incentives includes the so-called percentage of sales, which today, unfortunately (more on this below), is used in remuneration of sales personnel.

Group performance incentive schemes (components of ZPO and ZPS) are focused to the interests and needs of the organization. The most appropriate scheme is in which the group works as one team, performing interrelated tasks (team work “in one pot”). In these situations, measuring everyone's individual contribution is quite difficult.

Salary head of the department should also depend on the results of the department’s plan, since this is the main indicator of the success of its work.

In addition to the forms of incentives considered, performance-related pay may be used. the entire organization or related unit (ZPS).

Finagle's rule:
Teamwork is always important.
It allows you to shift the blame onto someone else.

Let's look at salary schemes using typical positions as an example:

Head of linear - commodity-producing division: Part of the salary (70-80%) depends on the results of his Department (ZPO), part (20-30%) - on the results of the work of the entire company or department, the results of which he influences (ZPS). This ensures Feedback between departments that significantly affects the level of corporate responsibility for results.

The same scheme can be from the head of the marketing department: connection of his salary with the results of the sales department or the entire company. Likewise - at the chief mechanic's: The salary can be tied not only to the indicators of its service (implementation of preventive maintenance, commissioning of new capacities), but also to the results of the work of the production or workshop served by its sections.

Chief accountant, accountant:
The task of personnel in such positions is to perform mainly purely technological functions (the same as office managers, heads of functional departments, system administrators, etc.). Therefore, the salary should, as a rule, depend either only on the time worked (time-based payment for the salary), or part of the rate (20-30%) - on the results of the work of one’s own department, the entire company, or an adjacent department.

Sales managers, workers of main specialties:
Their salary, as a rule, depends on individual (personal) results (PPL). However, many enterprises, users of the SOPOT system, establish the dependence of part of the salary (15-25%) on the results of their department (shop).

The use of group/team/corporate incentives significantly increases the effect of flexible remuneration. This method forces employees to give personal goals in accordance with the interests of your department and/or the entire organization. Which, in turn, helps to form a strong team of like-minded people and encourages employees to spare no effort in helping their colleagues.

According to the American Management Association, productivity increases by 3-26%, employee complaints are reduced by 83%, absenteeism by 84%, and lost time incidents by 69%.

The experience of implementing flexible systems shows that already at the stage of clarifying the parameters of collective and individual plans there is a process going on improving intra-company planning.

Plan criteria and prioritization

It should be noted that the traditional incentive scheme for one criterion- for example, only for sales volume, - became ineffective, since in conditions of rapidly developing competition, a variety of marketing techniques, etc., the effectiveness of sales managers does not take into account many, sometimes no less important criteria for their work:

• retention of old clients;
• in parallel with traditional sales - developing new markets, working with new clients;
• sales of today's priority types of goods and services;
• reduction of accounts receivable, etc.

Paying only for sales volume does not seem to pose any risk for the employer. On the other hand, it is easier and more profitable for a salesperson to work only where there can be more income, and he simply ignores other, sometimes more important, but less profitable tasks under any plausible pretext. That’s when the question arises: “Who in the company manages the business?! The employer? Doubtful...”

Plan according to goals, pay for results

To implement this fundamental principle of incentives in flexible systems, including SOPOT, it is possible to schedule the seller not only several tasks, but also to set priorities (significance coefficients, specific weights).

Now, even having exceeded plan for the amount of transactions, the manager can lose in salary due to failure to complete other tasks, including small but business-important sales in a new market.

Efficiency priority planning can be shown with an example:

Let’s say, with a Total equal to 100% = 140 thousand, the salary will be equal to 1400 cu.

The method is extremely effective not only as a management tool wages, but also as a tool for improving operations and personnel management at all levels: from ordinary performers to senior management.

With this approach, the manager gets the opportunity to effectively manage the product, sales, and financial policies of the enterprise, and not leave it to the performers. At the same time, employees who take into account as much as possible priority areas sales, get a real opportunity increase your earnings.

Literally two to three months after starting work in the new conditions, sales managers note a significant increase in sellers’ quality of planning, maintaining a client base, etc.

"Percentage of sales" - overcoming clichés

Since we have already touched upon the system of incentives for sellers, and this position is present in almost all areas of business, we must say about another important misconception that we inherited from the “wild” market of the 90s.

I mean the tradition of paying managers percentage of sales.

At one time - in the early 90s - this was completely justified. However, in recent years it has become increasingly difficult to keep the scheme intact. There have already been enough discussions on this topic in the press and on the Internet: all of them are devoted to the questions of what and how to replace this obsolete form of calculating remuneration.

It would seem that the desire to pay as a percentage (from turnover in trade or from profit in production) is quite logical. And the scheme is actually simple.

However, both executives and managers are constantly faced with the disadvantages of this method of incentives, and they are so significant that there is a need to consider them in more detail.

1. The percentage is set subjectively, according to market analogues, without sufficient connection to the company’s business processes.
2. Sales volume and labor intensity of transactions, as a rule, have nothing in common. With practically the same amount of time and effort The turnover may vary significantly:
   • Large transactions increase the salary exorbitantly and undeservedly;
   • With small sales, the manager also undeservedly loses in earnings, and management has to artificially increase the percentage and adjust it to the planned salary;
   • With seasonal sales fluctuations the salary also does not correspond to the labor expended: at the peak of sales it is unfairly high, in unfavorable periods it is unfairly small.
3. Sellers when paying with percentage are reluctant to take on small sales and work with new clients, fearing that they will not be able to bargain with the manager for a percentage “worthy” of their qualifications.
4. It is also incorrect to determine the dependence of salary on income because the size of the income of enterprises in the same sphere differs significantly or even by an order of magnitude!
5. What to do if sales were to a certain extent prepared not by the seller, but by the manager?
6. The following cannot be ignored: the employee always has maximum exceedance bar which he, working in a certain way or method, will not overcome, no matter how much he is paid. And if an entrepreneur can determine with sufficient accuracy limits the possible range of fulfillment of planned tasks by an employee mainly due to his own efforts, then beyond this level an increase in productivity is no longer so much the merit of the employee (and sometimes not his merit at all).

So it is necessary limit the maximum salary level and introduce the principle of profitability salaries (outpacing the growth rate of Results relative to the rate of salary growth is a well-known axiom of management).

This is a requirement not only of the company’s financial manager, who also plans the maximum level of payroll.

This is the understanding that paying what is not earned corrupts the staff, and in short term destroys any system of material incentives.

The listed disadvantages of paying with interest (and only the main ones are given, but not all of them) are sufficient to draw the following conclusion:

“Payment as a percentage of sales, profits, etc. has no useful relationship to motivating employees”(A. Kavtreva, TRIZ-Chance company).

The solution, as already mentioned, is in optimal planning of tasks and payment in accordance with the result of achieving the goals set for the employee, be it a sales manager or a production worker.

Grossman's Law:
Complex problems always have simple ones,
easy to understand WRONG solutions.

Salary mathematics

The concept of the SOPOT system takes into account the ideas and principles of domestic and Western specialists, as well as the authors’ many years of experience in the development and implementation of remuneration systems in industrial production and in the advertising and publishing business.

So when defining planned performance level recommendations were used Robert I. Nolan, president of the company of the same name:

• 70% productivity is the minimum acceptable level, below which it is not practical to pay an employee a salary. Working with less results is simply not profitable for the company: the salary paid, the costs of maintaining the workplace, losses from what was planned but not completed, etc. are not compensated by the income it brings.
• 100% productivity is taken as a reference point. An “average worker” with appropriate qualifications can perform tasks without excessive stress (i.e., “according to Taylor” - he is able to work like this all the time). And for 100% of the result, receive, accordingly, 100% of the planned salary (Rate).
• 120% productivity is the level that the manager aims for financial incentives. The “average worker” can show such a result with significant effort. Practice shows that this level is achieved in various industries by the overwhelming majority of workers. Only a few fall short of it.
• 135% productivity is achieved at maximum voltage and only by very good specialists.

Of course, this gradation is largely approximate and varies from industry to industry - it depends on the type of business, the nature of the work, the quality of planning, etc., but the trend remains unchanged.

Rowan system provides for a minimum level of not 70%, but 50%, but a maximum achievable level of wages for any high result limited to 200%.

This is achieved variable bonus percentage for exceeding the plan. In essence, this is piecework regressive form of remuneration.

It is used when standards are established not by timing or calculation, but enlarged: based on the analysis of past work, periods, on the experience of the manager, on the basis of studying market conditions (sales planning), etc.

The advantages of this approach are significant:

With a significant increase in results, not caused by the employee’s efforts, there is no need to retroactively reduce salaries or adjust the task: the rate of salary growth lags behind the rate of growth of the result. Therefore, in the Rowan system, for 200% of the plan, the employee will receive only 150% of the rate, and then - for any result, as mentioned above - no more than two rates.

The developers of the SOPOT system took the most rational elements from both systems, and most importantly, created own model of wage growth dynamics.

In contrast to Rowan’s rigid parameters (min. Total and max. ZP = 50% and 200%), the ratio of the growth dynamics of Total and ZP is based on a flexible exponential dependence.

This made it possible, in accordance with the objectives of incentives both at the corporate and individual levels, to implement not only any traditional, but also new forms of payment:

• Time-based
• Time-bonus
• Piecework
• Piece-bonus (if the plan is OVERfulfilled)
• Piece-bonus (if there is a threat of non-fulfillment of the plan through no fault of the employee: when developing new sales markets, new technology and technologies, etc. - author’s know-how)
• Chord(for the result " done - not done")

Forms of remuneration and dynamics of salary growth - relative to the growth of the Total

Piecework and piecework-regressive forms (constant/variable percentage of sales):
the main, most common forms of payment.

In the working range of plan implementation (usually from about 95-97% to 110-120%) - direct piecework payment, i.e. the percentage of the implementation of the comprehensive plan; outside (in both directions) the normal range of totals - piecework-regressive.

The accrual algorithm guarantees the profitability of payment: the growth rate of labor productivity outpaces the growth rate of wages. This means that outside the actual range of plan execution for 1 percent of the increase in the Total there should be 0.5-0.8 percent of the increase in salary.

Piece-premium form of payment when the plan is EXCEEDED
to stimulate a large amount of important work.
Prize percentage - variable.

The different dynamics of growth of the salary relative to the results (the shape of the exponent and its coordinates) are established in a wide range.

Maximum achievable level We recommend planning the employee’s labor productivity (and, in the case of a linear relationship, his salary), as a rule, at the level of:

• at technically sound standards - 120-135%,
• with enlarged standards - 150-200%.

Everything beyond this is the “merit” of outsiders, independent of the employee's efforts factors: errors and standardization errors, the use of new equipment and technology, new market situation, etc.

Moreover, within the range of 110-120% (see salary growth curves) wages should grow in direct ratio effectiveness, and above - exponentially slowdown in salary growth relative to the total. The greater the percentage of overfulfillment, the greater the percentage of the salary backlog.

The SOPOT system provides the ability to control and manage salary profitability when using department wage fund:
- at different forms remuneration of individual employees (piece-rate regressive and bonus) and various results of their work, when for some the salary growth is ahead of the total growth, while for others it lags behind; in general, for the division, the level of salary profitability must be maintained in a given range. This is one of the main control indicators of the department's performance.

This payment algorithm allows:

• raise wages for conscientious and productive workers, get rid of careless and lazy people using economic rather than administrative methods;
• significantly reduce the dependence of wages on external factors, which the employee does not influence, especially during periods of decline in sales, production, etc., that is, for completing planned TASKS he must receive the payment he actually earned.

With equal plans difference in performance and, accordingly, in salaries of different employees(due to professionalism, activity) can be in the range of up to 15-20%. If above, the manager needs to find errors in individual planning, marketing or work/sales technologies.

The practice of implementing the SOPOT system shows:

• During the period of development and improvement of the planning system salary growth relative to results is quite dynamic.
• And then, in the long term:
  • for those who work well - rates (the basis for calculating the final salary) are increased;
  • the dynamics of wage growth, in accordance with the realities of past periods, are becoming more and more optimal for both incentive tasks and business development tasks.

Collective (team) form of organization and stimulation of labor

It is advisable to work as a team not only in strictly production structures: the practice of using a flexible system shows successful results teamwork in the advertising and publishing business, in engineering services and sales services of enterprises, in technical supply departments, etc.

The positive aspects of team work are the desire to help each other, a friendlier atmosphere; when working with a client, there are no conflicts within the department due to the struggle for him.

There are examples of organizing work according to this principle in the advertising department of a regional publishing house.

Team earnings based on the results of work are distributed among employees in proportion to the time worked by each person and the share of his planned salary in the payroll of the brigade(the share plays the role of the labor participation coefficient). When completing a task less salary of team members rises adequate to the participation of everyone in the collective Outcome. Working in a team does not exclude the employee from performing tasks separate from the team for a separate remuneration. Moreover, if an individual task is of higher priority, it can be accordingly rank regarding team results. The final salary will depend on the labor contribution both to the team result and to the completion of a personal task.

Price's Law:
Until everyone wants it, no one will get it.

Quality of work and wages,
or How a manager can deal with “headaches”
from delays, mistakes of subordinates,
endless “forgot”, “... I won’t do it again”, etc.

An important HR management tool - stimulating the quality of work at all levels - from top managers to ordinary performers of functional services.

Having formed a set of rules and regulations, a list of the most repeated violations and errors, and agreed on it with the heads of departments (and maybe with all the staff), you need to firmly say to everyone: “Since we have agreed so, let’s carry it out!”

This list usually includes:

• Regulatory requirements for all employees of the organization (labor discipline and corporate culture, General requirements safety precautions, etc.).
• Requirements related to management and performance discipline specific unit(quality of planning, reporting).
• Unit specific professional and functional standards (for salespeople - working with clients and maintaining a client base, for advertising designers - theirs, for journalists - theirs, etc.).

The main thing here is that the list should really reflect only those problems with discipline and quality that are regular and take into account the specifics of the unit. Otherwise it will be another stillborn instruction.

When applying material sanctions, the manager must take into account both the status of the employee and possible consequences from violations, and the reaction of the culprit to the negative situation that has arisen.

As practice shows, organizing labor quality control leads to a sharp increase in performance and production discipline in the first month after the implementation of the system.

Jacob's Law:
It is human nature to make mistakes,
but blaming mistakes on others is even more typical.

Summarizing the concept of a flexible system implemented in the SOPOT system, we can say with complete confidence:

1. The methods outlined for the relationship between planning and remuneration systems fully comply with the most modern requirements for effective material incentives.
2. It is possible to modernize any existing wage system at an enterprise into a more modern and efficient one painlessly and quickly.

Problems of implementing flexible systems

There are a number of significant reasons why flexible payment systems are struggling so hard to make their way:

• Firstly, information about them does not reach business owners and top managers.
• Secondly, the development of algorithms, software and the very process of transition from outdated but familiar payment schemes to effective but new ones requires great knowledge and skills. But you won’t find such specialists in personnel services during the day.
• Thirdly, salary modernization affects the interests, including those who are called upon to initiate this kind changes in the company. Therefore, as a rule, there is no one who wants to chop the branch on which you are sitting.

It comes to the point that participants in seminars on the problems of material incentives, fearing infringement of their interests, and not wanting to do something new, sometimes filter and dose information to their managers about the system presented to them, as a result of which its essence is distorted beyond recognition.

The SOPOT system is a comprehensive solution to salary problems

1. Versatility
   The system is used for operational planning of work and personnel management in various sectors of the economy: industry and trade, services and media business.
2. Minimizing the impact on the final salary of external factors that do not depend on the efforts of personnel
   Salaries are calculated based on the results of the implementation of planned tasks, and not on sales volumes that have lost their relevance and other business parameters that have little dependence on the manager.
3. Improving intra-company planning methods
   The ability to plan and report simultaneously on several parameters with prioritization. Sales management and incentives for the effectiveness of implementing a comprehensive plan are entirely in the hands of the Manager.
4. Economically justified relationship between results and salary
   The salary calculation algorithm provides the ability to manage salary profitability of both departments and the enterprise as a whole. This, in turn, provides additional benefits:
   • The manager is insured against negative consequences (undeserved payments of remuneration) during integrated planning, in cases of errors in planning, etc.
   • If the plan is exceeded, the savings in the salary fund (due to the difference in the growth rates of results and salaries) can go into the reserve fund for decent payment of staff in unfavorable periods.
   • The head of the department has the opportunity, within the framework of his powers, to use part of the savings for material incentives for his staff.
5. Planning bets in line with the market average of similar specialists in the region
   The method guarantees (in combination with paragraphs 2,3,4!) personnel competitiveness, in which capable and hardworking people earn more staff there are fewer competing firms, and there are fewer losers and slackers.
6. Improving labor and technological discipline, reducing non-production losses, improving the moral climate in the team
   The system of corporate norms and rules, control over their compliance and the possibility of material sanctions for violations is an effective and extremely fair tool for a manager to increase labor productivity and maintain discipline in the department.
7. Simplicity and manufacturability of the software
   • The software is designed for users of any level and provides installation both at one workplace and a network version for several departments.
   • All necessary information for the user is given in Help for each Program window.
   • It is possible to enter into the SOPOT system (according to the agreed technical specifications) parameters from the database of other management systems.

Third law of Grid:
A machine program does what you tell it to do, not what you want it to do.

Law of Unreliability:
It is human nature to make mistakes, but only a computer can completely confuse.

Appendix No. 1. Remuneration of a journalist

"The belief that work
a journalist cannot be measured,
is outdated and illogical."

Harry Lockefir
journalism professor
University of Groningen (Holland).

Journalists need to know what they are paid for

The problem of a fair and understandable salary for the employee can be easily resolved when the work can be somehow “weighed”, agreed upon to pay a unit of “weight”, and then multiplied and into the cash register.

But what to do if the work is impossible or difficult to simply take and “weigh”? For example, the work of journalists...

Those who believe that the most important thing is the reader's assessment of the newspaper are right. However, this is largely determined by circulation, and personally affects journalists not direct, vague relationship.

Owners and publishers are trying to find answers to the questions:

• How to measure the quality of journalistic materials and the entire publication?
• How to improve the content of your own publication and increase its circulation?
• How to determine what each employee needs to learn?
• How to improve the discipline and quality of work of editorial staff?

According to research by specialists from the World Association of Newspapers (WAN), for this purpose, many newspapers widely use systems for assessing the quality and productivity of journalists and editorial staff, which allows them to produce better and cheaper newspapers, encourages employees to improve their skills, and more adequately pay them for their work.

In the creative and unpredictable atmosphere of the editorial office, experienced journalists are well aware that the editorial evaluation system exists only to help them produce a better newspaper with less effort, improve the economic characteristics of the publication and, as a result, increase their wages. Douglas McGregor spoke well about this: “A more reasonable agricultural approach: create a good climate, provide appropriate “feeding” and allow people to grow on their own. Then they will surprise you.”

Many editors quite rightly believe that assessing the quality and significance of the newspaper’s content is their prerogative alone. And indeed: who better than the editor can determine how carefully and competently his employee works, whether he knows the needs of his readers and whether his opinion coincides with the opinion of the readers? What about the reliability and accuracy of the presentation of facts? Are the pages always prepared by the journalist on time? How common are delays? How often do reporters have to return stories because they don't meet newspaper standards? And there is much more that the editor must evaluate. And based on these assessments, you can somehow decide on a fair payment.

But! A journalist should also know both the principle of evaluation and the principle of payment. And find out not post-factum - when everything has already happened, but in advance, in order to decide what the editor wants from him, what is needed to get maximum marks and convert them into banknotes.

How can an editor interest creative workers?
commercial edition

First, convince journalists that measurements and assessments are practical, acceptable and useful.

Secondly, develop procedures to help employees who show shortcomings and eliminate the causes of ineffective work. Look for a "carrot and stick" approach to paying for each evaluation criterion that you, the editor, have set for the journalist.

Thirdly, it is advisable to have group of assistant evaluators (editorial board): this will help to significantly increase the objectivity of assessments. No - evaluate it yourself.

Editorial assessments can significantly improve work efficiency because they give the editor the opportunity to evaluate work processes and identify points of stress and wasted time.

The positive results from the use of editorial rating systems published by Western publishers are impressive:

• The Brazilian Estado de S. Paulo has cut the time it takes to produce strips by half.
• Turun Sanomat newspaper has reduced the cost of producing its newspaper strip by 20%.
• The newspaper Il Messaggero increased productivity by 50%.

Option 1. By goals and objectives

Essence: This method assumes that planned remuneration consists of two parts - constant (salary, i.e., the minimum guaranteed level) and variable, payment for the quality of the creative component, depending on the assessment of criteria differentiated by importance.

The criteria are nothing more than the creative goals/objectives by which the journalist will be assessed. They can be determined both by editorial policy and the work requirements of a particular employee.

One journalist’s goals and objectives may be to improve accuracy in working with information and the significance of the topic raised; for another, it may be efficiency, exclusivity of information and the ability to meet deadlines.

At the beginning of each paid period, the editor/manager orients the employee on what goals/tasks/results he will be evaluated against. The number of goals per period is up to three or four. However, they must be measurable and part of common system editorial efficiency.

Pros: The employee constantly develops as a professional. The method requires him to constantly search for “what else could be improved?” The goal is specific and clear before work begins.

Cons: The method requires serious attitude and consistency. The personal involvement of the editor/supervisor and his time expenditure are required. Documentation/recording of both goals and their implementation is required. The need to prepare reports dictates the need to automate the entire process of planning, accounting and payroll calculation.

Option 2. By cost of rubrics

Essence: This option involves providing information in the publication for long periods - six months or more. Each section has its own strict requirements for materials.

That is, the work of a journalist is assessed already at the stage of accepting his material for the page and, if published, it is assessed according to the “price list” - so much.

Note: In foreign and some domestic editorial offices, this method is very common and there is competition for a place in certain sections.

Accordingly, if you always lose the competition for a place with your materials, then after some time you will simply be fired.

Pros: Very simple, transparent and understandable scheme.

Disadvantages: This method dictates the need to put journalistic policies in order. It requires a professional approach on the part of the journalists themselves, production editors, executive secretaries, and high-quality control over the materials accepted into the newspaper. When paying, only the quality of materials is taken into account. Although, can all this be considered “cons”?...

Option 3. Comprehensive - according to goals, objectives,
volume of materials and cost of headings

The bottom line: The planned payment is divided into parts: one is for achieving certain creative goals/results, the other is a fee for the volume of materials. The creative component is paid depending on the quality of completed goals/tasks. These goals are regularly reviewed. The fee (payment for volume) is determined by the editor as the cost of a unit of measurement (number of characters, lines, stripes, etc.) multiplied by the total volume for the month.

The cost per unit can be different (article, regular column, news). However, it must be borne in mind that the assessment of journalists’ work by the number of lines submitted does not cover all parties creative work journalist, does not provide accurate knowledge of the amount of labor spent on the material. For example, a reporter getting facts over the phone may outstrip a colleague doing complex investigative reporting in the number of lines. Therefore, judging the effectiveness and success of their activities by the amount of material is not always advisable. In any case, this indicator should not prevail in a journalist’s salary.

The complex method is more productive and universal, since it evaluates the creative component of materials, the volume, and the cost of headings. Moreover, it allows you to implement various salary schemes that meet the most diverse expectations of the editor.

In accordance with this concept, it was developed System Operational Planning and Remuneration of journalists "SOPOT-editor".

The payment scheme for each journalist is selected depending on his conditional specialization in the publication.

Specialization of journalists and payment schemes:

1. "Golden Feather"- an author whose quality of materials is guaranteed, i.e. there is no need to evaluate them. RFP = Volume fee (quantity).
2. Columnist is an author who constantly produces a constant volume of small but valuable materials. Salary = Payment for “creativity” = Rate for “creativity” x Evaluation of its criteria.
3. The reporter- author of materials, the value of which primarily depends on relevance, sensationalism and other criteria. Salary = Payment for “creativity” (70% of the Rate) + Volume fee (30% of the Rate).
4. Interpreter- an author who processes information of a volume and quality beyond his control (information from the Internet, interviews, etc.). Salary = Payment for “creativity” (30% of the Rate) + Volume fee (70% of the Rate). Note: percentages are approximate.

Basic criteria for the quality of journalistic material
(can be used from Giles' editorial rating system):

1. Exclusivity
2. Efficiency
3. Relevance
4. Original problem statement
5. High skill (creativity) of presentation
6. Initiative in developing a relevant topic
7. Good headline
8. Depth of topic coverage
9. Interesting
10. Significance of the issues raised
11. The quality of presentation of the material, including:
    • Ease of reading and understanding
    • Photo quality and memorability
    • Organization of the article
    • Respecting Important Story Elements
    • Compact writing of material
    • Choice of words
    • Writing style
    • Grammar

For different journalists from different publications, the criteria will most likely be set differently. The basic principle that an editor usually follows when assigning certain criteria is:

• Editorial Policy
• Weaknesses of a journalist

Taking this into account, a specific employee is assigned not only individual criteria, but also their weight - significance coefficients. These parameters of a journalistic assignment are its goals/objectives.

The parameters are set either for the billing period - a month, or for the long term: political / holiday season, year.

In the SOPOT-editor system, Editorial Assessment of the quality of materials is simple.

The basic indicator of the “initial correctness” of the material is “good”, i.e. 4 points. It records a high level of quality in the preparation of the material, which does not require additional editing or correction. Scores above the base - 5 or 6; below - 3 or 2.

Materials (all or selectively - at the editor’s discretion) are scored according to each quality criterion:

Accounting for each journalist in the current month can be kept in any form, including this:

Edition _________________________
Journalist _______________________________

Bid= CU 1000

Specialization— Reporter: National, regional economy

Criteria and their significance(weight):

• Efficiency = 0,5;
• Relevance = 0,3;
• Creativity of presentation = 0,2.

Fee for quantity (lines, stripes, ...)= 10 units behind …

With a Bet of 1000 rubles. and a fee of 600 rubles. Salary may vary within:
Optimal salary = 1000 + 600 = 1600.
Salary max. (all points = 6) = 1500 + 600 = 2100, i.e. + CU 500 - premium for quality is higher than normal.
Salary min. (all points = 2) = 500 + 600 = 1100, i.e. - CU 500 - loss due to poor quality materials.

One of the important steps was the introduction to the System corporate as well as professional standards and rules, compliance with which is taken into account in calculating the final salary. This principle allows not only to record errors, but also to identify those responsible. Since many errors arise from misinterpretation or improper handling of material as it moves through the work process, such control methods can also determine problem areas in work processes. Moreover, the analysis of “working on mistakes” in editorial offices shows: two thirds of all errors that appear in the newspaper could have been avoided...

The set of such Rules may include not only “Intra-facility regime rules”, “Labor discipline requirements”, but also professional standards:

• Compliance with publishing instructions (spelling, typos, etc.)
• Indication of information sources
• Reliability of information
• Verification of names, addresses
• Meeting daily and long-term deadlines, etc.

For non-compliance with the Rules, you can “earn” penalties. At the end of each month, based on the average score of the editorial office and each employee, you can get a complete picture of the team’s performance results. The editor can increase the interest of journalists in achieving the general goals of the editorial office (increasing circulation, profitability) by establishing the dependence of part of the salary on the implementation of the editorial plan.

This technique is quite successfully used by users of the SOPOT-editor system not only in relation to payment of journalists, but also to stimulate other editorial staff: production editors, layout designers, etc.

Modern approaches to the system of planning and remuneration of editorial staff enable the publisher to implement optimal personnel and editorial policies to increase the competitiveness of the publication and sustainable work in the newspaper market.

Appendix No. 2. Remuneration of advertising designers.

• The variety of areas of activity of advertisers and sometimes their complete lack of special knowledge, as well as their high demands on advertising layouts.
• The “conveyor” for developing layouts does not leave the designer time to work out the composition, the correct color scheme, selecting and processing illustrations and font options, not to mention creating a creative solution together with the advertising manager.
• Different levels of professionalism and creativity of designers.
• The level of management in the advertising department does not correspond to the tasks, etc.

However, judging by numerous publications in print and on the Internet, there are several main applied schemes for material incentives and remuneration for designers.

The most simple circuit — time-based
Regardless of seasonal and other fluctuations in load, the designer must make everything that is assigned. And for this he receives his rigid “salary”. The actual volume of work is usually subject to significant fluctuations: there are periods of both underload and overload.

And if in the first case the designer doesn't ask for his salary to be reduced, then in the second - “pay extra for overtime working…” In the absence of any standards, he regulates it himself. Here you have to rely on his conscientiousness.

It is clear that the time-based scheme primitive and not rational.

It is more logical to pay according to the principle: how much you did - for how much you got. That is, pay for the actual volume of work performed (it is almost impossible for a designer to plan a specific volume and range of work in advance).

In this case, it is necessary somehow measure these volumes.

For example, this way:
Reception from the customer and processing of one ready-made computer layout of the minimum module estimate, say, 50 minutes. = 1 point (numbers are arbitrary).

Thus, in a month (in 168 hours) you can score 168 x 60: 50 = 200 points, earning your planned salary - Rate. Did more - got more; less is less.

This is a direct piece-rate payment system.

The scheme can be made more flexible without fundamentally complicating it:

Option 1.
The entire bet is tied to the result

Example:
Rate - 1000 rubles. Each percentage “costs” 10.00.
Then for 200 points - salary = 1000 rubles,
• for 230 points (+ 15%) Salary = 1150 rub. (+150)
• for 170 points (- 15%) Salary = 850 rub. (-150).

Option 2 is more liberal.
Part of the Rate is tied to the result, and part is time-based payment.

Example:
Rate - 1000 rubles, salary per cut. (POI) = 70% = CU700 Each percent "costs" 7.00.
Then:
• for 230 points (+15%) Salary = 1105 rubles (+105)
• for 170 points (- 15%) Salary = 895 rubles. (-105).

Another popular payment option: if the plan is exceeded, the designer’s salary increases.

But(!) - with underload designer during periods of calm (i.e. not through his fault) His salary remains at the planned level. This may be due to a shortage of qualified personnel and other objective reasons.

The following payment scheme is quite popular among publishing houses: 70-80% Rates are based on the volume of layouts, and 20-30% - on the results of the work of the Advertising Department or on the results of the work of their manager/group of managers.

In this case, the designer is not only morally, but also financially interested in the success of the work of managers selling advertising space.

He will make a better-quality layout and tell the manager how best to present (sell) it to the advertiser, and correctly justify certain decisions on composition and colors. (This knowledge, by the way, will be useful for the manager himself). This approach helps create a unique creative collaboration of advertising manager and designer.

Taking as a unit of measurement small simple layout, can be assessed with sufficient accuracy and complex, large formats. So, some advertisers believe that if reception and processing ready layout = 1 point, then making it yourself = 8-10 points, more complex layouts - 15-20 points.

Thus, to earn a Bet, you need to get 200 points:

• or by processing 200 ready-made layouts;
• or 120 ready-made and plus 10 8 points of your own (80 points);
• or create 10 large ones creative layouts 20 points each, etc.

In any case, as with any initial formation of standards, it is necessary to proceed from the ratio time spent on developing high-quality basic types of layouts and establish a scale of their “cost” (with its subsequent optimization).

Quality of advertising layouts

Naturally, the authors who are most satisfied with the quality of the layouts are the designers themselves.

And since criticism of layouts from the outside is generally not professional (based on the “like/dislike” principle), designers perceive it painfully (“...anyone can offend an artist...”) and quite rightly do not accept it.

Designers are another matter: in many publishing houses (especially regional ones), advertising layouts are created according to principles known only to them. Their quality is assessed by other specialists, especially advertisers, not professionally assessed.

This situation can be corrected not only by increasing professional level specialist, but also the development of recommendations and rules used both in the process of creation and for quality control of print advertising.

In these "Rules and typical mistakes..." sections can be reflected:

• Composition - arrangement of blocks, illustrations, criteria for congestion;
• RO language, text readability;
• Highlighting the USP and its place in the layout;
• Dubbing illustrations with text and vice versa;
• Font design requirements;
• Color scheme of elements and its rationale;
• Etc. — at least 20 p.p. requirements for layout design - a kind of “framework” for the freedom of creativity of the designer.

Appendix No. 3. Separation of powers
making management decisions

An important role in the construction effective system personnel management plays an optimal distribution of powers between the manager and the subordinate.

The main reasons why managers are reluctant to delegate authority downwards:

• The desire to act, not to manage (lead)
• Desire to know "all the details"
• Misconception: "I can do it better"
• Desire for total control, etc.

This leadership style evokes an adequate reaction in the subordinate: on any issue, including those completely within his competence, he will try to obtain permission for certain actions. This is a kind of insurance: if the result decision taken brings victory, then this is his victory. If it’s a failure, then he will place part of the responsibility for it on the shoulders of the boss: “I agreed on this with you! (You yourself approved it!).”

Or, on the contrary, the manager constantly interferes, demands justification and reporting on issues that are entirely within the competence of the subordinate. Such petty supervision leads to the fact that few people in the company work independently; on every issue, subordinates run to the manager for “approval.”

In such confusion, managers lose working time, according to various estimates, from 15 to 40%, not to mention the “effectiveness” of this management style.

The LaMa-RUS technique is one of the options
optimal solution to such problems

Acceptance rights management decisions in the “Manager-Subordinate” tandem it is proposed to divide into three levels:

• By permission of the manager - "R"
• Having notified the manager - "U"
• On your own - "C"

An example of separation of powers in the remuneration system Head of Department / Director

Level of authority of the Head of Sales Department:

1. Department wage form _____________________ P
2. Nomenclature of the department plan _____________________ P
3. Values ​​of plan indicators ____________________ P
4. Prioritization _________________________________ U
5. Indicators of wage growth dynamics _____________ C
6. Results of the implementation of the department plan __________________ C
7. The amount of the rate is within the payroll plan. ___________ WITH
8. Salary amount min. _______________________________ U
9. Salary structure _____________________________ U

Basic systems and forms of remuneration:

The remuneration system is understood as a method of calculating the amount of remuneration to be paid to employees in accordance with their labor costs or the results of their work. There are the following systems and types of remuneration:

1. The piecework wage system is a system in which payment is made according to the amount of work performed. This system is used when it is possible to take into account quantitative indicators the result of labor and standardize it by establishing production standards, time standards, and standardized production tasks. The piece rate is a derived value, which is determined by dividing the hourly (daily) rate for the corresponding category of work performed by the hourly (daily) production rate; or multiplying the hourly (daily) rate by the established time standard in hours or days. To determine final earnings, it is necessary to multiply the piece rate by the number of products produced (work performed).

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

• - direct piecework - with this form, workers are paid for the number of units of products they produce and work performed, based on fixed piecework prices established taking into account the required qualifications;
• - progressive piecework - in which payment increases for production above the norm;
• - piecework-bonus - in which remuneration includes bonuses for exceeding production standards, achieving certain quality indicators: delivery of work from the first presentation, absence of defects, complaints, savings in materials;
• - indirect piecework - used to pay auxiliary workers (adjusters, assemblers, etc.); the amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve;
• - chord - this form means that total earnings are determined for the completion of certain stages of work or for the full range of work performed; A type of lump sum form is the payment of labor to workers who are not on the staff of the enterprise and perform work under concluded civil contracts (for example, a contract).

Calculation of earnings under the piecework wage system is carried out according to production documents. Piece rates do not depend on when the work was performed: during the day, at night or overtime.

2. Time-based wage system, in which the amount of wages depends on the actual time worked and the employee’s tariff rate, and not on the number of works performed. Depending on the unit of accounting for time worked, the following tariff rates are applied: hourly, daily and monthly.

In the time-based wage system, there are two forms: simple time-based and time-based bonuses.

With simple time-based wages, a worker's earnings are determined by multiplying the hourly or daily wage rate of his grade by the number of hours or days he worked. When determining the earnings of other categories of workers, the following procedure must be observed. If the employee has worked all working days of the month, then the payment will be the salary established for him. If an incomplete number of working days are worked in a given month, then earnings are determined by dividing the established rate by the calendar number of working days. The result obtained is multiplied by the number of working days paid at the expense of the enterprise.

The time-based bonus form of remuneration means that staff are rewarded with bonuses for good performance.

Combined wage system:

The experience of developing forms of remuneration in the German coal industry, where the so-called combined remuneration system, combining elements of piecework and time-based payment, is widely used.

With this form, one part of the salary is paid to the worker for the time worked, regardless of labor productivity, at the basic rate (60-80% of the tariff), and the other part is paid for completing the volume (output) at a set rate. The worker receives the full tariff rate if labor productivity corresponds to the norm, and if actual output deviates from the norm, wages change, as with piecework, but more smoothly. The lower the degree of influence of the worker on the production process, the higher the share of the basic rate in the tariff. It is emphasized that this share should not be too high, so as not to weaken the incentive to increase labor productivity, and not too low, so as to ensure that this form of payment differs from traditional piecework.

When paying at the basic rate, the production rate takes into account a certain amount of downtime caused by technology and violations production process, thereby eliminating the need to negotiate a significant number of reimbursements for downtime. Only in case of particularly long downtime, which occurs through no fault of the worker, is he paid wages corresponding to 90% compliance with the norm.

Remuneration system for qualifications:

Of interest is the new remuneration system developed by US specialists, which is called “pay for qualifications”.

The essence of this system is that the level of payment depends not only on the complexity of the work performed, but also on the set of specialties that the employee is able to use in his activities.

In this case, he is paid not for what he does, but for what he knows, that is, he is not paid for actual work, but for the growth of qualifications and, first of all, the number of specialties mastered.

This remuneration system is more often used by corporations that use mainly hardware technological processes, as well as production with a forced rhythm (in the chemical, food, paper industry) or firms in industries characterized by large-scale production and where production teams with varying degrees of autonomy are developed.

Mechanism new system includes the concept of a “unit of qualification”, which determines the amount of knowledge, skills, abilities necessary to perform a new, extra work and receive another bonus.

In principle, the system of remuneration for qualifications can be used to materially stimulate the most qualified part of the workers, both in operation and repair of equipment, but an experimental test of the applicability of the new form of payment must be carried out.

Salary structure:

The salary structure includes mandatory elements and additional payments. Moreover, the mandatory elements of the structure are stipulated in collective agreements, enterprise agreements, and individual employee agreements.

The following elements are required:

• - wages that provide sufficient living wage(taking into account payment for an apartment, household expenses, as well as car maintenance, vacation, etc.);
• - social payments (for example, to insurance funds);
• - bonuses to the basic salary: for length of service, working conditions and complexity (use in work foreign languages, business trips);
• - additional payments (for example, under the terms of an agreement with employees on participation in profits).

Possible additional forms of remuneration are:

• - bonuses for rationalization proposals, labor productivity, performance of appropriate volumes of work (this type may be included in piecework wages);
• - payments for participation in the sales of products, cost reduction when providing High Quality products and services, completion of work on schedule, improvement of labor organization;
• - bonuses for personal achievements at work, discipline and initiative (often these types are established without using clear evaluation criteria).

Consequently, managing the wage structure consists in determining the ratio of guaranteed and possible earnings for homogeneous professions and specialties; in choosing types of additional remuneration.

Methods for increasing wage flexibility:

The most important problem in improving the organization of workers' compensation is increasing its flexibility. In this case, it is necessary to distinguish between external and internal wage flexibility.

External (or macroeconomic) flexibility refers to changes in wages depending on the dynamics of macroeconomic indicators of the country’s development (gross national product, labor productivity, inflation, foreign trade balance); under internal (microeconomic) - linking wages with the results of the enterprise where a person works and his personal achievements. In both cases, we can talk about both direct wages and indirect payments from social funds.

Wage flexibility at the macroeconomic level is realized mainly through its indexation in relation to retail prices and regulation of the minimum wage. Flexibility in the formation of direct wages is complemented by the flexibility of indirect payments made from the social funds of enterprises.

In general, as evidenced Foreign experience, the indexed value can be wages, various social payments and benefits (sometimes social programs in general), as well as the income tax scale. The latter method is widely used in the United States, where the progressive scale of income tax is adjusted using the indexation method. This is done to ensure that an employee who, in conditions of inflation, received a compensatory increase in wages to maintain the achieved standard of living, does not lose it due to a move as a result to a higher level of the tax scale.

Some scientists deny the need for wage indexation and believe that only pensions, scholarships and wages of employees of budgetary organizations should be indexed.

Regulatory formulas used in indexing can be divided into three categories.

Proportional compensation usually expressed as a percentage and obviously does not affect income differentiation, which is quite acute problem in every country.

Fixed compensation. It is characterized by a tendency towards increasing differentiation in income, since the same (fixed) amount among low-income groups of the population constitutes a larger percentage share than among high-income groups.

Mixed compensation. This formula assumes a combination of the effects of both proportional and fixed compensation.

Fixed payments are most suitable in the presence of hyperinflation or as a “quick response” to rising prices. In all other cases, approaches to compensating for rising prices may be more varied, but in any case they must correspond to the current situation.

A debatable problem is the choice of indexed value. In developed capitalist countries, tariffs (salaries) are most often indexed. At the same time, a number of French companies in recent years have used direct regulation of the wage fund depending on the level of inflation. Both approaches have significant drawbacks. So, in the case of indexation of the wage fund, its increase can be used for hiring additional workers or equal distribution of funds between employees without taking into account their labor efforts. On the other hand, some scientists believe that since indexation is not directly related to either the quality, quantity, or results of labor, its link to the tariff or salary in modern conditions is not advisable and even harmful. Therefore, the payment fund should be indexed. And then the distribution of the latter should be carried out in accordance with the quantity, quality and productivity of workers.

Microeconomic (internal) flexibility of wages manifests itself in two ways: the dependence of earnings is established; firstly, on the individual qualities and merits of employees (individualization of wages), and secondly, on the results of the enterprise’s activities.

In the mechanism of individualization of wages, Western experts distinguish individualization of hiring conditions and individualization of wage increases.

When individualizing the terms of employment, wages are limited by the terms of industry agreements, which fix minimum wage rates and tariff coefficients for all categories of workers. In practice, however, such obstacles to implementation are avoided, since each enterprise is free to determine actual tariff rates. Moreover, the “range” of rates for each category or category of workers is, as a rule, so large that workers of the lowest category can receive more pay than workers of higher qualifications. Then industry minimum rates and odds lose their meaning.

Industry agreements on assessing labor quality are also subject to significant adjustments at enterprises. If at the industry level we take into account professional training and the complexity of the functions performed, then in enterprises, to an increasing extent, the individual qualities of the employee.

Individualization of wage increases includes, according to Western economists, five elements that together form an integral system. These include the determination of the minimum annual wage for each category of workers, taking into account all payments; unequal increases in earnings within a predetermined increase general fund wages; refusal to index wages as prices rise; taking into account when deciding on personal salary increases the merits of employees, and not their length of service, as was the case before; determination of the procedure for assessing individual merits.

First, it is very difficult to balance large and small wage increases within a given fund, since bringing the most different types the work is very difficult. As a result, in practice, individual wage increases are based not so much on scientific methods as on arbitrary, subjective assessments of management, which, of course, does not improve the social climate at enterprises. Hence the ambiguous consequences of the use of individual increases at different enterprises.

Secondly, according to some experts, the individualization of wages often looks incompatible with the organization of modern production, all participants of which are closely interconnected and interdependent. Objectively, it forces workers to think, first of all, about how to more accurately fulfill all the instructions of their superiors, thereby reviving relations at work according to Taylor. In its extreme manifestations, individualization replaces concern for truly productive work with a desire for show. In this regard, experts express the opinion that the criteria and methods for assessing individual merits should become more flexible, taking into account the characteristics of collective work and providing for corrective procedures.

Despite all its inherent shortcomings and contradictions, the individualization of wages is becoming more widespread in economic developed countries. In the US, 75% of companies use non-traditional forms of remuneration. It is known that in Japan the share of wages depending on individual results work and financial condition firms reaches 25-30%.

For Russia, it is most relevant to modern stage develop salary flexibility (both external and internal). At the same time, microeconomic flexibility of wages is achieved due to its individualization and the dependence of the amount of remuneration on the performance of the workshop (department) and the enterprise as a whole. It is also important to introduce new remuneration systems (remuneration for qualifications, combined remuneration system).

Territory of Science, 2013.No.4

primarily for developing countries members of the WTO. If Russia violates its obligations, such countries, in order to compensate for possible damage caused by such a violation, can apply to the WTO dispute settlement body, the mechanism of which, after joining the WTO, also applies to Russia.

Bibliography

1. Bautin V.M., Ovsyannikov S.V., Shatalov M.A. Governmental support investment activities in the agro-industrial complex of the Voronezh region // News of the Orenburg State Agrarian University. 2008. T. 2. No. 18-1. pp. 136-137.

2. Radzievskaya T.V. Global regulation of the world economy: Russia and the WTO// Modern economics: problems and solutions. 2014. No. 2 (50). pp. 122-129.

Voronkova K.I., Filatov Yu.Yu.

MODERN REMUNERATION SYSTEMS,

APPLIED IN DOMESTIC AND FOREIGN

PRACTICE

Voronezh State University, Voronezh State Technical University

Keywords: wages, grading, tariff system.

Abstract: the article discusses modern remuneration systems in accordance with domestic and foreign practice.

Keywords: pay, grading, tariff system.

Abstract: This paper examines the current system of remuneration in accordance with the domestic and foreign practices.

In modern society, characterized by a high level of competition in all spheres, one of the key resources is a person with a certain set of competencies, necessary for the company to establish and maintain a leading position in the market. In the struggle for the best talent, companies need to offer not only decent working conditions, but also decent wages. Pursuit modern companies to develop the most effective approaches to organizing remuneration, reflecting the specifics of the enterprise’s activities, has led to the emergence of many remuneration systems.

Territory of Science, 2013.No.4

Today, in Russia and around the world, the organization of remuneration based on the introduction of a grading system has become widespread. Grading (from the English Grading) - classification, sorting, ordering. Chemekov Valery defines grading as a grouping of positions on certain grounds (definition of “weight”, classification, etc.) with the aim of standardizing wages in an organization. Each grade corresponds to a certain salary size, or “salary range,” which may be periodically revised, but the grade system itself remains unchanged.

Modern methods formation of grades in large companies, are most often based on one of two approaches: assessing positions and assessing the competencies of specific people occupying certain positions. Depending on the approach, there are two types of grading: formal and personal.

Formal - based on the value of the position for the organization. This approach is appropriate for companies with fixed and, preferably, clearly defined job functions, where different employees can occupy similar positions and perform similar functions. A formal approach, for example, was used by the industrial company RUSAL. Personal - the value for the company of the work performed, the value of the employee himself, with his unique set of competencies, that is, knowledge and experience, are taken into account. This approach is typical for companies where the functions and tasks performed by employees depend largely not on the position, but on the qualifications and abilities of the employee himself. For example, this approach was used when developing a grading system in Russian company"Information Business Systems".

Just like the grading system, the non-tariff system allows you to take into account factors that the tariff system does not take into account. With a non-tariff wage system, an employee’s earnings depend on the final results of the enterprise as a whole, its structural unit, in which he works, and on the amount of funds allocated by the employer for wages. The individual salary of each employee represents his share in the wage fund earned by the entire team.

The employee’s share in the payroll is determined the following factors: amount of time worked, qualification level coefficient, labor participation coefficient, number of employees in the team. Individual salary is calculated as follows:

Territory of Science, 2013.No.4

FOTxKKU! *KiyiTi “ Ep=1KKlxKB‘ixri

where FOTk is the collective wage fund to be distributed, KKYi is the coefficient of the qualification level of a given employee, KTyi is the coefficient of labor participation of a given employee in current performance results, Ti is the amount of working time worked by a given employee, N is the number of workers in the team.

The wage fund is determined monthly based on the results of the entire work labor collective. The size of the coefficients is calculated in accordance with the organization’s methodology and is set at general meeting employees and is approved in the Regulations on remuneration or in the order of the head of the organization.

Sometimes, as a type of non-tariff wage system, a system of “floating” salaries and wages on a commission basis are distinguished. Gorelov, for example, generally considers them separately from the tariff system. E.B. Elgina in her work indicates that they belong to mixed remuneration systems, since they include features of tariff and non-tariff remuneration systems.

The floating salary system is based on the fact that, subject to the fulfillment of the production target, depending on the results of the workers’ work, periodic

adjustment of the tariff rate (salary). In this case, an increase or decrease in wages depends on the amount Money, which can be used to pay wages. The employee's salary is calculated based on the tariff rate (salary) and the wage increase (decrease) coefficient determined by the enterprise.

Remuneration on a commission basis involves establishing the dependence of the amount of wages on the revenue received as a result of the activities of a particular employee. Commissions can be determined in various ways: by establishing

a fixed monetary amount for each unit sold, a fixed percentage of the contract margin, a fixed percentage of the base salary when implementing the sales plan, as well as a fixed percentage of the amount of payments received by the company from contractors as a result of work performed by a specific contractor.

If companies place special emphasis on the knowledge and skills of employees, then in this case they use SBP systems (skill-

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based pay systems). Here, workers are paid according to the extent, depth and types of work skills they are able to use, rather than according to the work they perform. This type of system is also known as remuneration for skill, for knowledge, for versatility, etc. The implementation of this system guarantees the acquisition of the necessary skills and knowledge, the acquisition of which leads to improved quality labor resources. In order to encourage employees to improve their performance, this system is combined with remuneration systems for the work performed.

The following system is a universal system of key performance indicators - KPI (Key Performance Indicators), which allow assessing the effectiveness of management as a whole. KPI is built on the basis of the organization’s strategic goals, i.e. management by objectives - MBO (Management by Objectves) based on the principle of decomposition of goals and construction of a matrix of goals. Are common strategic goals organizations are divided into groups, within which tasks are determined, and depending on them, a work plan is formed for each employee of the corresponding position.

When building a KPI-based payment system, special attention is paid to remuneration related to results, which are assessed based on the volume of tasks completed. It is recommended to combine all tasks performed by each employee into 3-5 tasks. This allows us to increase the accuracy of the description of employee behavior to 8090%. The manager who sets the objectives evaluates the degree of their achievement according to the established criteria. The resulting assessment is integrated with the assessment of the division's performance, which in turn is correlated with the assessment of the company's performance. These data provide information about the behavior of the management subject at each level, and the management’s task is to distribute a certain allocated amount in accordance with the results achieved. When using a KPI-based payment system, penalties may be applied by reducing the variable portion of earnings. The effectiveness of the distribution of material incentives is assessed through the improvement of employee performance in the subsequent period.

The desire of the management of organizations to link the wages of employees with the final results of the entire enterprise has led to the formation of remuneration systems based on profit sharing and cost reduction. These

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remuneration systems act as additional and are used in combination with other systems.

The specificity of remuneration systems that imply profit sharing is that part of the employee’s labor income turns into business income. The employee, along with the owner, shares the risk of a short-term decrease in income in order to increase profits in the long term. That is, during periods when the company achieves significant financial success, employees receive more income; accordingly, when the company suffers financial failures, the employee does not receive any payments from the profits. The percentage of profit distributed between employees can range from 5 to 50% of the total profit. Profit distribution can be carried out equally to all employees, or on the basis of their constant salary, quality of work, length of service. There are various forms of profit sharing, including the payment of bonuses and the provision of employee share options (Employees Share Options Plans).

Cost-based compensation systems involve employee participation in sharing the cost savings resulting from group efforts. Today there are many varieties of this system; this article will consider one of the most famous - the Scanlon system. Under this system, an agreement is concluded between management and workers, which sets a certain percentage of direct costs for labor in total cost finished products. If actual labor costs for any period turn out to be less than the established ones, the saved amount forms a bonus fund. Of this, a certain percentage is transferred to the reserve fund, from which the

additional costs for the company when, with a drop in output, the share of labor costs in the cost of finished products exceeds the established one. The remaining funds are distributed among employees: 25% - administration, 75% - workers.

The systems presented above can be used in various combinations depending on the goals, nature of the activity, size of the company, and production methods used. At the same time, the efficiency of the enterprise’s activities, its ability to quickly respond to changing market conditions and the requirements of the fight against competitors largely depend on the degree of validity of the selected systems.

Bibliography

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4. Dashkova E. S. Modern systems personnel remuneration: monograph / E.S. Dashkova; [Voronezh. state University; scientific ed. A.A. Fedchenko]. - Voronezh: IPC VSU, 2010. - 112 p.

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Davydova E.Yu.

SOME FEATURES OF THE PROCESS OF FORMING AN INFORMATION FLOW MANAGEMENT SYSTEM

Voronezh Economics and Law Institute

Key words: information flows, management system, modernization.

Abstract: the article discusses the methodology for designing an enterprise information flow management system.

Keywords: information flow control system modernization.

Abstract: The article discusses the technique of designing information management system of the enterprise.