Contract wage system- one of the most important and most complex areas of development of the contract system labor activity workers. The organization of remuneration under the contract should be aimed at guaranteeing the employee's earnings, should stimulate the high efficiency and return of the employee's labor. This system wages It is built on taking into account the individual characteristics of a person, his work and production.

In order for an organization wages was binding, all its most important constituent elements are determined in accordance with the law "On Collective Contracts and Agreements" by agreement of the parties and are fixed in collective agreements.

If the company has tariff scales and salary schemes or a unified tariff scale and for a particular employee are saved General terms wages accepted in the collective agreement, then in the employment contract with him, in addition to stating this fact, it is indicated tariff category (qualification category), the size of his tariff rate (official salary). When using one of the distribution options at the enterprise "tariff-free" system, in which the employee’s earnings are not known in advance, a record is made in the employment contract that the remuneration of this employee is carried out in accordance with the procedure adopted at the enterprise. It is also advisable to indicate the coefficient of the qualification level established for this employee.

In all cases, individualization of conditions employment contract in accordance with the law, it should not worsen the position of the employee in comparison with the national norms and the norms provided for in the collective agreement of the enterprise.

When determining professions and positions for which it is advisable to individualize the conditions of remuneration, it is advisable to be guided by the following criteria:

• the creative nature of the work;
• the impossibility of establishing the regulations for the work performed;
• direct impact of work on the results of the enterprise;
• the presence of a time lag between labor costs and its results;
• the need to achieve certain results within a specified period.

Each of the above criteria is associated with the need to take into account the specifics, importance, responsibility of the work, as well as the especially professional and business qualities of the employee. As a rule, such works are of an urgent nature, therefore, it is necessary to provide in the contract not only different from the general terms of payment, but also the terms for fulfilling the obligations of the employer regarding certain types of remuneration associated with the stages of the work performed or its final results.

The salary system should provide benefits for those specialists who, firstly, have a high level creativity, secondly, they use it to the maximum extent possible, and thirdly, they continuously improve its level by increasing the volume of knowledge.

For these purposes, the salary of each employee must be calculated taking into account three factors: the general level, the degree of use and the rate of development of his creative potential.

1. The coefficient of the general level is determined by correlating the assessment of the creative potential of a particular specialist to the average professional and position category to which he belongs.
2. The coefficient of the degree of use of creative potential is calculated as the ratio achieved by the employee in the reporting period, the results of labor to the maximum results obtained by any employee with equal potential opportunities.
3. The coefficient of the rate of development of creative potential is defined as the ratio of its growth for the corresponding period of time of a given employee to the maximum increase received by any employee who had the same level of creative potential as the employee in question at the beginning of the reporting period.

The calculation of the salary part of the earnings of employees, taking into account the indicated coefficients, is determined by the formula:

O \u003d About Ku Ki Kr,

where About - the base salary of the employee; Ku, Ki, Kr - respectively, the coefficients of the general level, the degree of use and the pace of development of his creative potential.

The base salary of an employee is calculated using the formula:

About \u003d Osr x Ktv,

where Osr - the average salary for the professional and job category to which the employee belonged in the reporting year; Ktv - the coefficient of the labor contribution of this employee, defined as the ratio of the results of his work to the average for this category.

Evaluation of the labor contribution of ordinary specialists and executives of the enterprise has its own specifics. For an ordinary specialist, the coefficient of labor contribution is determined by the quantity and quality (taking into account the complexity) of the scientific and technical products produced by him in comparison with other employees of the corresponding professional and job category.

The evaluation of the labor contribution of managers is calculated, firstly, by the quantity and quality of scientific and technical products produced by the department headed in comparison with the corresponding indicators of other departments; secondly, in terms of the level and dynamics of satisfaction of subordinates with the performance of the main management functions, which include: planning the activities of the unit, organizing the work of subordinates, motivating, monitoring and evaluating their activities, etc.

The calculated actual coefficients for the use and development of the creative potential of managers and specialists are compared with those that were included in the establishment of their official salaries. If the actual difference is exceeded, it should be repaid in the form of bonuses to employees. In addition, all wages paid to them, including these bonuses, should be included in the calculation of their base salary for the forthcoming period. At the same time, the values ​​of the coefficients for the use and development of creative potential also increase, which are taken at the level actually achieved in the reporting period, which, accordingly, leads to an increase in the new salary. In case of underutilization or insufficient development of their creative potential by employees, that is, with an actual decrease in the relevant coefficients compared to those adopted for the creative calculation of official salaries in the reporting year, these coefficients may not be applied when determining salaries for the coming period of time, which in fact means a decrease in their size for relevant leaders and professionals.

It is allowed to deviate from the rules strictly regulated for a given enterprise when determining the size of wages, the procedure for stimulating, the nature and size of the standards for increasing earnings (but only towards improvement). At the same time, a creative approach to the choice of methodological methods for assessing the quality of work of employees is important.

Under individual conditions of employment, it is advisable to divide wages into a constant (official salary) and a variable share. Their quantitative ratio is established in a contractual manner, depending on the nature and content of the work.

The specific amount of payment can be correlated with the value of a qualified worker in this specialty that has developed in the labor market (as evidenced by the amount of earnings of specialists of the corresponding profile and rank in rental enterprises, cooperatives, etc.) with the value of the minimum and rational consumer budgets. Such data are systematically published in periodicals.

The variable element of payment under the contract is established in direct proportion to the results of the performance of labor functions by this employee, from the general results of production, economic and commercial activities departments and companies as a whole. It can be determined in various ways, but it is very important to make the right choice of indicators that objectively characterize the results that directly depend on the employee.

The criteria for establishing a standard that determines the share of an employee in the wage fund are very diverse, since they are based on specific systems created taking into account the specific characteristics of the enterprise. In some cases, the standard includes the average actual earnings of an employee over the past 6 months, including additional payments for combining professions, performing more complex work, increase in service areas, replacement of absent employees, etc. This takes into account the qualifications of employees whose labor function is related to commercial transactions, the conclusion of supply contracts, the performance of supply and marketing and other functions, can be formed in a certain proportion of the amount of transactions concluded contracts .

When generating earnings, depending on the volume of sales, on the amount of transactions, it is recommended to take into account the number of transactions, which is especially important for stimulating sales new products, which is produced initially, as a rule, in small volumes. The sale of such products is difficult, since they are not familiar to the consumer and the market for their sale still needs to be organized.

When concluding a contract with the head of an enterprise in the non-state sector (joint stock company, partnership, collective enterprise, etc.), the terms of remuneration for his work are determined by the owner or his representative body (board of shareholders, board of directors, collective meeting). However, in contrast to the remuneration of the heads of a state enterprise, the remuneration of the heads of collective, private enterprises is, as a rule, more autonomous in nature and is more dependent on the production and financial results of the enterprise.

Most often, the assessment of the merits of a manager and the regulation of his payment are associated with the level and dynamics of such indicators as the volume of work (services) performed, the volume products sold(or the rate of its growth), the profit of the enterprise. Other external factors, such as changes in wages in other sectors of the economy, an increase in the minimum wage, etc., can also affect the level of remuneration of the manager.

The remuneration of managers of a non-state sector enterprise, in particular, directors of small enterprises, commercial and intermediary organizations, firms, partnerships, etc., is set at a certain percentage of the amount of profit received or the volume of services and work rendered. At similar enterprises in the production sector, the director, as a rule, is set a fixed official salary, the change of which is made dependent on the results of the enterprise as a whole and the contribution of managers to their achievement.

When concluding a contract, the owner of the property has the right to develop special conditions for bonuses to the head or use the system and conditions of bonuses in force at the enterprise for other categories of employees - heads of departments and specialists.

The regulation on the conditions of remuneration for heads of state enterprises when concluding labor agreements (contracts) with them was approved by Decree of the Government of the Russian Federation of March 21, 1994 No. 210 (SAPP - 1994, No. 13, Art. 991). It provides that when concluding labor agreements (contracts) with the heads of enterprises joint-stock companies, whose blocks of shares are fixed in state ownership, as well as with the heads of municipal enterprises, the conditions for remuneration for their work;) are also determined in relation to this Regulation.

The Ministry of Labor of the Russian Federation, in its letter dated April 28, 1994 No. N727-RB, clarified the application of the government decree. The regulation on the conditions of remuneration of managers is mandatory for application at state enterprises in the manufacturing and non-manufacturing sectors, as well as in joint-stock companies in which a block of shares owned by the state provides more than 50% of the votes at the meeting of shareholders. In joint-stock companies, where a block of shares providing less than 50% of votes at a meeting of shareholders is in state ownership, the terms of remuneration provided for by the Regulations may be established for the general (executive) director by a decision of the board of directors or a meeting of shareholders at the suggestion of a representative of the body executive power in a joint stock company. The Regulation does not apply to the heads of state-owned enterprises, institutions, organizations financed from the budget, and employees whose remuneration is made according to the Unified Tariff Scale.

Changes in terms of remuneration, made to the contract with the head of the enterprise, are agreed with labor collective within the limits stipulated by the Decree of the Government of the Russian Federation of March 21, 1994 No. 210.

The word "contract" itself has no meaningful content, since it is a synonym for the word "contract".

Types of contracts concluded with employees:

1. Contracts in the form of employment contracts or labor contracts:

2. Contracts in the form of on-farm agreements;

3. Contracts in the form of civil law contracts;

On the basis of a contract in the form of an employment contract, labor relations arise between the hired employees and the enterprise. It differs from the traditional collective labor agreement in that the parties concluding the contract have more opportunities to diversify the terms of the contract (duration, organization and remuneration, rights, obligations and responsibilities of the parties).

Contracts in the form of on-farm contracts are concluded between the administration of an enterprise and an employee or a group of employees or a division of the same enterprise, or between divisions of an enterprise for the performance of any specific work or duties (for example: a contract between the administration of an enterprise and a temporary creative team consisting of employees of the same enterprises to perform some work).

This contract is not a form of employment, as it is concluded with employees who are already connected with the enterprise by labor relations, therefore it is of a secondary nature. It is simply an additional means of resolving issues of remuneration and labor incentives.

Contracts in the form of civil law contracts are concluded both with employees of the enterprise and with other persons.

Contracts may be:

With the head of the enterprise;

With the head of the department, service;

With the subdivision (group of employees) as a whole;

With individual workers (specialists).

Contracts from the enterprise can be concluded (except for managers):

Deputy heads of the enterprise, if such a right is enshrined in the charter or it is transferred to them by the head;

Leaders subsidiaries and branches;

Heads of divisions and services.

Contracts are usually concluded for a fixed period. They can provide two options for conditions specifying the nature of urgency:

Option 1 - it states that the employee has the right to terminate the contract at any time before the expiration of the contract by notifying the employing party in writing for a specified period of time.

Option 2 - the employee is not entitled to terminate the contract on his own initiative before the expiration of its validity. In case of violation of this condition, the employee pays the company a penalty.

The contract is concluded in writing (two copies) and signed by both parties. It is sufficient reason for the labor relations; this means that an application for employment from the employee is not required.

A contract is a document regulating the issues of hiring, paying and firing an employee. In the form of a classic contract Western countries is a multi-colored card with filled and empty columns, where the terms of the contract are written. Such a unified form is very convenient for entering into a computer, but it is used mainly for personnel of mass professions. For management employees - managers and specialists - the contract is the most complex and individual and can be 2-3 pages of typewritten text.

It is very difficult and responsible to draw up a contract correctly, since any errors in its conclusion lead to tangible material losses for one of the parties.

2. Duration of the contract.

3. Pay.

4. Special conditions contract.

Let's take a look at each point.

1. For each employee hired under the contract, the tasks and deadlines for their implementation must be clearly formulated in numbers in order to monitor the implementation of the contract and terminate it in case of failure or deviation from the plan.

2. Only one figure is recorded - the duration of the period of work under the contract.

3. Only one figure is entered - the amount of the employee's monthly (weekly or annual) earnings. It appears as a result of negotiations between the employer and the employee on all points of the contract, and its value mediates the sale and purchase transaction work force, involving market bargaining between both parties.

4. Reflects any specific features of the work and rest of the employee, his social protection. Usually this item contains the following information: the obligation to keep secret the amount of wages (an indispensable attribute of the contract of civilized countries), conditions early termination contracts, additional terms financial incentives and social guarantees. Additional terms material incentives - bonuses or participation in profits. Conditions for compensation for damages may also be stipulated here. Social guarantees - duration of vacation, medical care at the expense of the enterprise,

provision of housing space.

Thus, the content of the contract can be very diverse.

Contract system - is a kind of tariff-free system of remuneration, involves the conclusion of an agreement (contract) for a certain period between the employer and the contractor.

An employment contract (contract) is concluded in writing when hiring an employee, which specifies working conditions, the rights and obligations of the parties, the mode of operation and the level of remuneration, as well as the duration of the contract. The contract also sets out the consequences that may occur for the parties in the event of its early termination by one of the parties. The contract may include both the time spent by the employee at the enterprise (time-based payment), and a specific task that the employee must complete in a certain time (piecework payment).

By agreement of the parties, the employment contract may provide for various additional payments and allowances of a stimulating and compensatory nature:

1. for professional excellence and high qualification

2. for coolness;

3. for deviations from normal working conditions, etc.

The contract may reflect the issues of providing official transport, additional leave, living space, etc.

The main advantage of the contract system is a clear distribution of the rights and obligations of both the employee and the management of the enterprise. This system is quite effective in market conditions. Contracts can be concluded with managers, specialists, as well as with workers.

With the transition to market relations, there have been quite significant changes in the organization of wages at the enterprise. The rights of enterprises in the distribution of their earnings have been expanded. The state reserves only for itself: the regulation of the minimum wage, its adjustment in line with inflation and the creation of equal opportunities for enterprises to earn money for wages. In addition, the Labor Code regulates minimum compensatory payments for work on weekends and holidays, during overtime work, the maximum amount of part-time work, increased wages in harmful and difficult working conditions, payment during forced downtime and additional payments to adolescents.

24. Labor productivity, its definition and economic significance

Labor productivity characterizes the efficiency of labor in material production. This is not only one of the most important indicators of production efficiency, but also an indicator of great economic and social importance at the macro level. Citizens of the country where the highest labor productivity has been achieved should also have the highest standard of living.

Labor productivity- this is the amount of production produced for a certain period per employee or the cost of working time per unit of output.

It is necessary to distinguish between the concepts of productivity and labor intensity. With an increase in the intensity of labor, the amount of physical and mental effort per unit of time increases, and due to this, the amount of products produced per unit of time increases. An increase in the intensity of labor requires an increase in its payment. Labor productivity rises as a result of changes in technology, the use of more advanced equipment, the use of new methods of labor and does not always require an increase in wages.

Economic importance productivity of total (social) labor is determined by the fact that its increase means:

Growth of GDP and national income;

The basis for the socio-economic improvement of the living standards of the country's citizens and the solution of social problems;

The basis for the socio-economic development of the country and ensuring the economic security of the state;

Growth of accumulation and consumption.

Economic importance ensuring growth in the productivity of aggregate labor at the enterprise determined by the fact that this growth allows:

Reduce labor costs for the production and sale of products;

Increase the competitiveness of the enterprise and goods, ensure the financial sustainability of production activities;

Enlarge (with other equal conditions) the volume of production, and most importantly, with its competitiveness - the volume of sales and profit growth;

To pursue a policy to increase the average wages of employees of the enterprise;

It is more successful to carry out the reconstruction and technical re-equipment of the enterprise at the expense of the profit received.

Ministry of Education and Science of the Russian Federation

FSBEI HPE "Omsk State Pedagogical University"

University College

COURSE WORK

By discipline

"Economics of the Organization"

on the topic "Contractual remuneration"

Omsk - 2013

INTRODUCTION

CHAPTER 1. THEORETICAL BASES OF CONTRACT PAYMENT

1 The concept and content of the contract wage system

2 Analysis of the current practice of applying the contract wage system

3 Evaluation of the effectiveness of the contract wage system and ways to improve it

CHAPTER 2. CALCULATION OF TECHNICAL AND ECONOMIC INDICATORS OF THE ENTERPRISE

1 The structure of fixed assets of the enterprise

2 Indicators of the use of fixed assets

3 Calculation of labor costs

4 Cost calculations for basic and auxiliary materials

5 Costs for electricity, water supply and heat supply

6 Calculation of overhead (general and general production) expenses

7 Production cost estimates

8 Determination of the cost of production and the planned profit of the enterprise

9 Measures to improve the work of the enterprise

10Technical and economic indicators of the enterprise

CONCLUSION

LIST OF USED SOURCES

APPLICATION

INTRODUCTION

In conditions when the results of the company's activities depend on the work of the personnel, the contract form of hiring and remuneration is an effective way to provide the enterprise with highly qualified personnel.

Legally securing a “special” position for highly qualified specialists is a contract that, on the one hand, that this employee will work at the enterprise for a certain period of time, will be liable for failure to fulfill duties, and on the other hand, guarantees the employee a number of working conditions (salary level, moral living conditions and other guarantees).

There is a need to protect the interests of the employer in the conditions of market competition by securing part-time work in a competing company, establishing responsibility for disclosing trade secret, by fixing the relevant duties of the employee in the contract.

The course work requires fundamental theoretical knowledge and practical skills in the course "Economics of the enterprise (organization)", therefore, it is an independent scientific work that requires the application of this knowledge after studying the theoretical course

The purpose of the work is to study the theoretical foundations of contractual remuneration and to calculate the technical and economic indicators of the enterprise.

Work tasks:

· consider the theoretical foundations of the essence and principles of using the contract system of hiring and remuneration;

· to analyze the existing practice of applying the contract system of remuneration;

Evaluate the effectiveness of the contract system of remuneration;

· to calculate the technical and economic indicators of the enterprise.

The course work covers the main topics of the discipline, connecting them into a logical chain, which allows, according to the calculations, to trace the relationship of the main indicators of the enterprise (organization) and determine the result of the enterprise's activity in the form of a feasibility study.

CHAPTER 1. THEORETICAL FOUNDATIONS OF CONTRACT PAYMENT

.1 The concept and content of the contract wage system

Contract system - is a kind of tariff-free system of remuneration, involves the conclusion of an agreement (contract) for a certain period between the employer and the contractor / 3 /.

An employment contract (contract) is concluded in writing when hiring an employee, which specifies working conditions, the rights and obligations of the parties, the mode of operation and the level of remuneration, as well as the duration of the contract. The contract also sets out the consequences that may occur for the parties in the event of its early termination by one of the parties. The contract may include both the time spent by the employee at the enterprise (time-based payment), and a specific task that the employee must complete in a certain time (piecework payment).

By agreement of the parties, the employment contract may provide for various additional payments and allowances of a stimulating and compensatory nature / 1 /:

for professional excellence and high qualification;

For classiness

for deviations from normal working conditions, etc.

The contract may reflect the issues of providing official transport, additional leave, living space, etc.

Contract - an employment contract concluded in writing for a period specified in it, containing features in comparison with the general norms of labor legislation and providing for a specific minimum compensation for deterioration legal status employee (Appendix).

The contract may be:

when hiring an employee;

with an employee whose employment contract was concluded for an indefinite period. The conclusion of the contract is carried out in connection with justified production, organizational or economic reasons.

Contracts with pregnant women, women with children under the age of 3 years (disabled children - under 18 years), employment contracts with which were concluded for an indefinite period, are not concluded if they did not consent to the conclusion of such contracts.

The main function of an employment contract is the generation of labor relations. The subject of an employment contract is the labor force of a particular person. Thus, from an economic point of view, an employment contract is a contract for the sale of labor, and by legal nature, it is a contract for the employment of labor / 5 /.

Another function of the employment contract is that it serves as a legal form of labor organization at enterprises in institutions and farms. Through the employment contract, the distribution of the workforce in production is determined, the labor duties of the personnel are distributed.

Many terms of an employment contract are strictly regulated by law, and the parties cannot change them if the situation of the employee worsens as a result, even by mutual agreement.

If the condition of the contract fully coincides with the norms established by law, then it is possible not to duplicate the legislation and not indicate this condition. But it is necessary to consider all the conditions of the employment contract, since the parties may not be aware of the existence of norms.

The employer can change most of the norms established by law in the direction of improving the position of the employee. Of course, in this case, it is necessary to clearly fix the conditions determined by the agreement of the parties in the employment contract.

Contracts (agreements) are among the documents that are the most important evidence in the arbitration court in case of disagreement.

In an economy market type the leading place is occupied by the contractual, contractual system of remuneration.

In all sectors of the national economy, two forms of wages / 5 / are used:

payment for the quantity and quality of manufactured products at established prices is called piecework;

payment for the amount of time worked, taking into account the qualifications of the employee, regardless of output, is called time-based.

The level of remuneration is fixed in an agreement between employees and the administration, which can be individual or collective.

1.2 Analysis of the current practice of applying the contractual remuneration system

In the conditions of becoming market economy appeared in practice and gained interest distribution new form mediating relations on the use of labor - the contract.

The idea of ​​the legislator about the possibility of applying the contract as legal form, different from the traditional employment contract, turned out to be attractive, especially for commercial structures. Relations on the use of hired labor, emerging in the field of private entrepreneurship, did not fit into the rigid framework of labor legislation. Without waiting for legislative consolidation, the contract began to be widely used in business circles.

At the same time, the lack of legislative consolidation of the contract in the Fundamentals of Labor Legislation in the Labor Code in practice gave rise to the opinion among the heads of enterprises that the relations arising from the conclusion of the contract, given regulations are not regulated. Therefore, the conditions included by the parties in the contract often did not comply with labor legislation.

The contract form of hiring labor at the first stage made it possible to move away from state system wages and significantly increase wages; made it possible to clearly define the duties of employees by fixing them in the contract; to expand the scope of the employer's responsibilities, including the creation of social conditions; establish additional benefits.

At the same time, the contracts included conditions that increased the scope of the employee's liability, including fines for failure to fulfill obligations under the contract.

The contract as a legal form of hiring labor received an ambiguous assessment from representatives of the science of labor law. Some thought that widespread introduction contract form hiring and remuneration worsens the position of the employee, as it sharply reduces the level of guarantees of the labor rights of the employee. Yu. P. Orlovsky, on the contrary, believed: “If the decrease in the level of guarantees in one sphere of labor in another is compensated by additional benefits, then one cannot speak of a deterioration in the position of the employee” / 5 /.

The current practice of using the contract form of hiring labor indicates that the concept of "contract" is far from being identical to the concept of "employment contract". The following essential features of the contract can be distinguished, characterizing it as an independent legal phenomenon, different from the employment contract.

The main specific feature of the contract form of hiring labor is its individual character /1/.

It is the possibility of more free, in comparison with the employment contract, the establishment by the parties in the contract of conditions that allow taking into account the specific requirements of both the employee and the employer, which has led to its popularity. When concluding a contract, the parties strive for a more complete regulation of mutual rights and obligations both in relation to the conditions of labor activity, and in relation to social and living conditions.

The job responsibilities of an employee under an employment contract are determined in the Qualified Job Directory in accordance with the established labor function / 1 /. But the job descriptions are significantly outdated and do not meet the requirements for them. New specialties have appeared on the labor market, the duties of which are not regulated in these instructions:

· manager,

· trading agent,

bodyguard, etc.

The actual range of duties of employees of small enterprises has also expanded in comparison with typical job descriptions.

There is a need to protect the interests of the employer in the conditions of market competition by securing part-time work in a competing company, establishing liability for the disclosure of trade secrets, by fixing the relevant duties of the employee in the contract. The listing of clearly defined duties in the contract is more in the interests of the employee himself than an indication of his labor function, since within the latter, the employer has the right to entrust the employee with any task.

The contract should also fix the obligations of the employer to create conditions for the employee to fulfill his job duties. Moreover, importance is attached not to those established in the legislation Russian Federation, but those that take into account the personal requirements of the employee. Thus, the contract includes conditions on the provision of official transport to the employee (or the opportunity to use individual vehicles at the expense of the employer); on providing it with means of communication ( cellular communication, radiotelephone, etc.); necessary technical means personal computer, modem, etc.); excellent employee protection; on payment for tuition for advanced training or retraining / 8 /.

The fulfillment by an employee of his labor duties in the conditions of the formation of a market economy is closely associated with wages and the provision of social benefits. In the Soviet labor law social and living conditions were considered optional and were not included in the employment contract. In the contract, a large part is occupied by the regulation of property issues.

At the first stage, the contract made it possible to move away from the tariff system of remuneration, which in the vast majority meant an increase in wages. Remuneration was closely linked to the final results of the worker's work.

Currently, the tariff system of remuneration remains in force only in public sector where there are restrictions on wages. At the same time, the tax policy in the field of wages forces employers to fix in the contract a significantly low amount of wages. In fact, the amount paid out significantly exceeds it as a result of "cunning" combinations /7/.

In commercial structures, it is practiced to pay part of the salary at the expense of interest from a deposit in credit institutions opened by the employer in the name of the employee; "black" cash desk; a complex system of insurance payments, in particular, "insurance" of the employee's property, etc. But such payments, of course, are not fixed in the contract, which does not allow the employee to demand them. Depriving an employee of additional payments is used in practice as property sanctions for improper performance of the contract.

In the labor market, the value of a person's ability to work includes, along with salary, and other property benefits that provide the employee with a certain standard of living. The obligations of the employer for the social welfare of the employee most often consist in the provision or rental of residential premises at the expense of the employer, the payment of loans, payment for sanatorium and tourist vouchers, etc. The employer agrees to establish such conditions, as a rule, only in relation to the most valuable for him experts. However, the lack of a legal mechanism for the implementation of social conditions creates a threat to the interests of the employee.

Requirement for compliance with contractual regulation labor law gives rise to certain difficulties. This is most clearly manifested in matters of employee liability in case of non-compliance with the terms of the contract. Often, contracts use constructions of civil liability for labor offenses: fines for disciplinary offenses, penalties for early termination of the contract, etc.

The restriction of the employer in matters of dismissal of employees under labor law led to the fixing of additional grounds for dismissal in contracts. Currently, additional grounds for dismissal can only be established in a contract with the head of the enterprise in accordance with paragraph 4 of article 254 of the Labor Code of the Russian Federation. The impossibility of fixing additional grounds for dismissal in the contract gives rise to latent forms of dismissal: a decrease in wages or a refusal to index it, forcing the employee to quit of his own free will / 1 /.

Thus, in practice, the contract is seen as a more flexible form of employment compared to an employment contract, expanding the contractual freedom of counterparties in determining the terms of the contract.

1.3 Evaluation of the effectiveness of the contract wage system and ways to improve it

There are both positive and negative qualities in the wage system.

The main advantage of the contract system is a clear distribution of the rights and obligations of both the employee and the management of the enterprise. This system is quite effective in market conditions.

Advantages of the contract system /5/.

The contract form of remuneration gives:

· a significant increase in labor productivity where the organization of labor and planning is at a high level;

· makes it possible for the best cadre workers to grow professionally, to master new types of equipment, new operations, new professions; with an increase in labor productivity, the development of new technologies and equipment, they increase the amount of salary under the contract;

· small firms who do not have the ability to maintain the necessary specialists on the staff, have the opportunity to hire them under a contract for a specified time; firms have the right and opportunity to invite highly qualified specialists - lawyers, economists, auditors, marketers, designers to perform a certain amount of work;

· Allows highly skilled workers to have additional wages.

Disadvantages of the contract system /7/.

· It should be noted the following: in the current current conditions, the contract is often used to ensure that the employer has an additional basis for terminating the employment contract at the expiration of the contract. And if we take into account that many managers value not only professionalism and talent in their subordinates, but also the readiness to meekly follow their instructions, then with the help of contracts such owners manage to keep the staff in constant fear of the threat of dismissal, and not rarely - unemployment;

It should be especially emphasized that the application of the contract system requires highly qualified both the employee and the employer in the field of content, rules and legislative aspects application of this system;

· in some enterprises, too large a gap in wages between workers receiving the minimum wage and the head of the enterprise and his deputies has become acceptable;

· At many enterprises, especially large and medium ones, they began to delay the payment of wages and make payments in kind, which is associated with general non-payments and the poor financial situation of these enterprises.

CHAPTER 2. CALCULATION OF TECHNICAL AND ECONOMIC INDICATORS OF THE ENTERPRISE

.1 Structure of fixed assets of the enterprise

Let's calculate the OPF structure. Taking into account the given ratio of fixed assets of the enterprise: 25% - specific gravity buildings and structures at the beginning of the year. The ratio between vehicle equipment and computer technology is equal, respectively - 20:12:8.

Set the book value of the OPF at the beginning of the year. The data will be placed in the table of initial data.

Szd \u003d 0.25 * 26600 \u003d 6650;

Steh = 0.75*26600=19950;

Happiness= 20+12+8=40;

Vehicle cost

*12*12=5985 rub. (2)

The cost of computing

*8=*8=3990 (3)

The cost of the input equipment takes into account a 15% increase in the market value for installation. Consequently, the amount of input equipment will be 2260 * 1.15 = 2599. This cost is distributed between types 1,2,3 according to the ratio 20:12:8. Enter the data in Table 2

Finding the cost of one part

Cathedral===64.98

then the cost of equipment and machines will be

The cost of vehicles will be:

The cost of computing equipment will be:

Calculate the cost of equipment disposal. According to the specified types:

Average annual cost of OPF.

The carrying value at the end of the year is determined by the formula

Skg=Sng+Snov-Svyb(4)

Skg=6650+0-0=6650

Carrying value at the end of the year of the equipment

Skg=9975+1299.6-601.5=10673.1

Carrying value at the end of the year of vehicles

Skg=5985+779.76-360.9=6403.86

Carrying value at the end of the year of computing equipment

Skg=3990+519.84-240.6=4869.24

The average annual OPF is:

Ssgopf=Cng+- (5)

where Snov, Svyb - the cost of liquidated and introduced OPF;

Mnew and Mvyb - the number of months of operation in the billing year, respectively, of the introduced and liquidated OPF.

We accept Mnew=Mvyb=9 months, then we get:

Ssgopf \u003d Cng + (Snov - Svyb) (6)

Ssgopf=26600+(2599-1203)=27647

Filling in table 2 with the data obtained, we will also find the share in percent at the beginning and end of the year. If the total is 100%, then

for the beginning of the year:

at the end of the year:

According to the data obtained, we calculate the tax on the property of the enterprise, assuming the current tax rate (TS) = 2.2% for the tax on the property of a legal entity:

Property tax = * Csgopf, (7)

then in our case we have

Nimusch \u003d * 27647 \u003d 608.23

contract wage labor cost

The structure of the OPF of the enterprise

2.2 Indicators of the use of fixed assets

The cost of current repairs of buildings is calculated by the formula:

TRzd \u003d x Szd (8)

TRzd = x 6650 = 133 (thousand rubles)

The cost of maintaining buildings and structures is:

Ssd.zd = x Szd (9)

Csd.zd = x 6650=266 (thousand rubles)

The current repair of manufactured equipment, vehicles and valuable tools includes the following costs:

T Rob \u003d x Sob (10)

TRob=0.05(27647-6650)=1049.85

Calculate the norms of depreciation calculations for groups of basic production assets, which are provided in the table

Deductions for depreciation of buildings and structures are:

Azd=x Szd (11)

Azd=0.05x6650=332.5

Az=0.25 x6403.86=1600.97

Az \u003d 0.10x10673.1 \u003d 1067.31

Az \u003d 0.125x4269.24 \u003d 533.655

General depreciation charges are:

Aof=Azd+Atr+Aob+Acalc.tech (12)

Aof=1600.97+1067.31+533.655+332.5=3533.94

2.3 Calculation of labor costs

We accept for calculating the duration of the shift:

The effective fund of working time (FW) in hours, with one-shift work will be:

FRV 1 \u003d (D to -D out -D idle -D otp -D dopotp -D uv) × T cm -T abbr (13)

where Dk - days of the calendar year, days;

Two - days off, days;

Holidays - public holidays, days;

Dotp - vacation days, days;

Ddop otp - days of additional leave, days;

Duv - days of absence from work for a good reason (4-6), days;

Tsm - shift duration, hour.

Tsokr - shortened working time on holidays, hour.

We have on the instructions of Tcm = 8 hours; Ddop=4.3; Working hours - 5 days a week; By labor code Dotp=24 working days; Days not going to work for good reasons are taken equal Duv \u003d 5; According to the 2013 calendar. we have Dk-365 days; 2-104 days; Dpraz-12 days; Tsokr-4 hours, then in our case we have:

FVR 1 \u003d (365-104-12-24-4.3-5) * 8-4 \u003d 1721.6 (hours)

In a two-shift mode of work shifts:

FVR=Medium* FVR 1 (14)

FVR=2*1721.6=3443.2

The number of main workers is calculated by the formula:

Chosn.r= (15)

where Tr is the production program of the enterprise

Kvn - coefficient of compliance with the norms (1.1)

FRV - working time fund, hour.

Calculation of the number of managers, specialists and employees (RSC):

Chrss = x Chasn.slave (16)

CRSS = 0.18x96 = 27 (people)

Calculation of the attendance number of auxiliary workers:

Nvs = x Josn (17)

NPV=0.4х96=38 (people)

The total headcount is:

Chtot=Chosn.r+Irss+Ivsp (18)

Ntot=96+27+38=161

List contingent taking into account the replacement rate = 12%

Chsp \u003d Chyav (1+) (19)

Nsp=161(1+0.12)=180.32=(96*1.12)+(27*1.12)+(38*1.12)=181

The personnel structure of the enterprise is presented in table 3

Table 3

Internally, the performance grid is defined as follows:

According to the terms of the assignment, hourly tariff rate 1 category for the main and auxiliary workers is determined in the amount of 29.26 rubles. Taking into account the coefficients by the grid category, we have: (Table 4)

Table 4. Discharge grid

The basic salary of employees is determined by the following formula:

OZP=ZPstraight+Prem+Ndamage+RN (20)

where SR is direct wages

Nvrem-surcharge for harmful conditions labor

РН=15% regional allowance for the Siberian region

Thus, the direct salary will be:

ZPstraight \u003d St.chsr * Tr (21)

ZPstraight \u003d 78.42 * 300000 \u003d 23526000 (rub)

where St. h avg is the average tariff rate of the main workers for the 4th category

The labor intensity of the work of auxiliary workers:

Tvsp \u003d * Tr (22)

Tr rev \u003d 0.4 * 300000 \u003d 120000

Then the wages of auxiliary workers will be:

ZPvsp \u003d St. h sr * Tvvsp (23)

ZPvsp \u003d 39.79 * 120000 \u003d 4774800

The salary (average) of managers and specialists is taken equal to 5205 rubles, then:

ZPprsss = salary * Chrss * 11 months (24)

ZPstraight rss = 5205 * 43 * 11 = 2461965 (rub)

Table 6. Basic salary of employees of the enterprise

The total salary for the enterprise is the amount of:

OZP \u003d OZResp.r + OZPvsp.r + OZPrss (25)

OZP=37606311+7632517.8+4954696.05=50193524.85

Let's calculate the amount of additional wages (SW) by categories of employees:

DZP = * OZP (26)

where %DZP= 1%

% DZP=(+)*100+1=14.12%

DZPor = * OZPos (27)

DZPor \u003d 0.1412 * 37606311 \u003d 5310011.11 (rub)

DZPor \u003d 0.1412 * 7632517.8 \u003d 1077711.51 (rub)

DZPor \u003d 0.1412 * 4954696.05 \u003d 699603.08 (rub)

Calculate the payroll using the formula:

FZP=OZP+DZP (28)

FZPosn.r \u003d 37606311 + 5310011.11 \u003d 42916322.11

FZPvsp.r \u003d 7632517.8 + 1077711.51 \u003d 8710229.31

FZPrss=4954696.05+699603.08=5654299.13

Then general fund company wages:

FZP=FZPos+FZPvsp.r+FZPrss(29)

Payroll = 42916322.11 + 8710229.31 + 56542299.13 = 57280850.55

Calculate the average monthly wage using the formula:

ZPs.m = (30)

ZPav.m = 26372.40

Then the average monthly salary of a separate category of employees of the enterprise will be:

ZPaver.month op = (31)

ZPaver.month op = = 33114.45

ZPav.mesvsp = (32)

ZPav.mon.sv = = 24195.08

ZPav.messs = (33)

ZPav.month rss == 10957.94

The personal income tax rate is 13% of the salary, so the actual salary is:

ZPact \u003d ZPavg.month-0.13 * ZPavg.month \u003d (1-0.13) ZPavg.month \u003d 0.87 * ZPavg.month (34)

ZPfact op \u003d 0.87 * ZPaver.month (35)

ZPfact op \u003d 0.87 * 33114.44 \u003d 28809.56

ZPfactvs = 0.87 * ZPavr.monsvs (36)

ZPfact sun \u003d 0.87 * 24195.08 \u003d 21049.71

ZPfactorss=0.87* ZPavr.msrss(37)

ZPfact rss=0.87*10957.94=9533.40

The calculation of the unified social insurance contribution includes:

The rate of deductions from payroll funds according to current standards for 2013. are:

pension fund-22%

federal social insurance fund-2.9%

Mandatory medical insurance fund (FOMS) -5.1%

The social insurance contribution is determined by the formula:

CER= *FZP (38)

Table 7. Social Security Contribution of Essential Workers

The social insurance contribution of auxiliary workers is 30% of the wage fund of auxiliary workers:

SVvsp.r \u003d FZPvsp.r * 30%. (39)

CER=8710229.31*0.3=2613068.79

SSVrss=FZPrss*30% (40)

SWSS=5654299.13*03=1696289.74

The payroll fund with deductions to off-budget funds by employee categories is:

FZPot.or \u003d FZThor + SVR (41)

FZPot.or \u003d 42916322.11 + 17184255.17 \u003d 60100577.28

FZP.vsp \u003d FZPvsp.r + SVvsp.r (42)

FZPot.fl = 8710229.31+2613068.79=11323298.1

FZPot.rss=FZPrss+SSVrss(43)

FZPot.rss=5654299.13+1696289.74=7350588.87

2.4 Cost calculations for basic and auxiliary materials

The cost of basic materials according to the source data of the task in term paper make up 59.5% of the OZPor:

Mosn \u003d * OZPor (44)

Mosn \u003d 37606311 \u003d 22375755.05

The cost of auxiliary materials is determined by the formula:

Mvsp \u003d * Mosn (45)

Mvsp=0.1*22375755.05=2237575.51

Thus, the total cost of the material will be:

Mtot=Mosn+Mvsp(46)

Мtotal=22375755.05+2237575.51=24613330.56(rub)

2.5 Costs for electricity, water supply and heat supply.

Calculations of the actual fund of equipment operation time are made according to the formula:

Tef \u003d (DK-Two-Dprazd) * Kisp * Tsmen * Trezh (hour) (47)

where DC is the calendar duration of the period, days

Two days off

Dpraz-holidays

Kisp coefficient of time used (0.95)

Tcm-working time, hour (8 hours)

Srezh-shift operating mode of the enterprise (2 shifts)

Tef \u003d (360-104-12) * 0.95 * 8 * 2 \u003d 3785 (hours)

Calculation of electricity costs calculations using the formula:

Gel \u003d Gd.v + Gx.b

where Gel is the demand for electricity (kWh)

Gd.v-production (technological, motor) demand for electricity

Gx.b-need for electricity for household needs

Gd.v is determined by the formula:

Gd.v = * (48)

where Pn is the power factor of the electric motor of technological equipment (according to the estimate), we accept = 500 kW

Kv coefficient of engine utilization over time (0.8)

Km is the coefficient of engine utilization by power (0.85), Kp is the coefficient taking into account losses in networks (1.15), Kp is the coefficient of applicability of this type of equipment in the enterprise (0.2). Efficiency factor of the electric motor (0.8)

Kz-load factor of this type of equipment over time (0.75)

Thus, Gd.v \u003d * 3785 * 02 * 0.75 \u003d

277487(kw/hour)

Household electricity is determined by the formula:

Ghb \u003d (Kw / h) (49)

where S is the area of ​​industrial and amenity premises, m; o - average coefficient of simultaneous operation of electricity consumers (during two-shift operation k o \u003d (0.6). xb \u003d= 681300

then Gel \u003d Gdv + Ghb \u003d 277487 + 681300 \u003d 958787

Electricity costs are:

Sal \u003d Gel * C (1 kW / h) (50)

where C-1kW/h is the current price of 1kW/h (1.95)

Sal \u003d 958787 * 1.95 \u003d 1869634.65 (rub)

The calculation of water consumption for domestic and other needs is determined by the formula:

Qvb = (51)

where Hwb - water consumption for domestic and other needs; the rate of water consumption per worker per shift, m. It is determined from the calculation: 25 liters for household and drinking needs; 40 liters for showers in pollution-related industries;

H yav - attendance number of workers;

FRV days - working time fund, days;

3-coefficient taking into account water consumption for other needs for group wash basins (in clean and polluted industries).

Qv b \u003d 2260.44 (m 3)

The calculation of water consumption for equipment is determined by the formula:

Q v.ob. \u003d (N v.ob * T ef * N about * K s) / 1000;

where-H v.ob. \u003d 15l / hour - water consumption per piece of equipment,

T ef. \u003d 3785 hours - the actual fund of the equipment,

N about \u003d 20 - the number of pieces of equipment that requires water,

K z \u003d 0.75 - equipment load factor.

Qv.ob \u003d \u003d 852 (m 2)

The total water consumption will be:

C in \u003d Q water * C 1m 3 (52)

where C1m 3 \u003d 62.12 the current price of 1m 3 of water

Sv \u003d 3112.44 * 62.12 \u003d 193344.77

The calculation of heat supply costs includes the cost of steam for heating, based on the steam consumption of 1m 3 of the building, is determined by the formula:

C tsn \u003d (Q wb * V * T from * Ts1 gcal) / (540 * 1000), rub (53)

where Q wb \u003d 0.05 (gcal / hour) / m 3 - heat consumption per 1 m 3 of the building, V-volume of the building, m 3

V \u003d 4500 * 3.5 \u003d 15750 (m 3)

T from - the duration of the heating season in hours;

T from \u003d (D kg / 12) * M from * 24 hours,

where D kg = 365; M from = 8 months (for Western Siberia) - the number of months of the heating season.

One=365/12*8*24=5840(hours)

C 1gcal = 1200 rubles

0540-heat of evaporation, Gcol / m 3

Volume for heat supply

Sten==10220

According to the performed calculations of the payroll bill, the cost of basic and auxiliary materials, the cost of electricity, water supply and heat supply, we will make an estimate of the main costs in table 8

Table 8. Estimated main costs

2.6 calculation of overheads (general and general production expenses)

Costs for the organization of safety and labor protection

is 3% of the sum of the basic wages of all employees:

TB and OT = 3%/100% ∑OZP =0.03*50193524.85=1505805.75

The cost of fire fighting measures is 1% of the amount of the OZP:

PPM \u003d 1% / 100% *∑OZP \u003d 0.01 * 50193524.85 \u003d 501935.2485

The cost of household equipment and fixtures is 10% of the cost of equipment:

MIP \u003d 10% / 100% * C about \u003d 0.1 * 9975 \u003d 997.5 (rub)

Other overhead costs are 2% of the sum of all overhead items:

PNR \u003d 2% / 100% * (FZP otchrss + FZP otch.vs.r + TP zd + C sod.zd + TP rev. + A osr. + TBi OT + PPM + MIP) (54)

PNR=0.02*(7350588.87+11323298.1+133000+266000+1049.85+3534.44+1505805.75+501935.25+997.5)=421724.20

Taking into account the list of overhead costs used and the calculations made, we will make an estimate of overhead costs in table 9

Table 9. Estimated main costs

2.7 Estimated production costs

The estimate of the production cost of products is presented in table 10

Table 10. Estimated production cost

Overhead cost estimate (sales cost) includes calculation of non-manufacturing costs and full production costs

The calculation of non-production (commercial) expenses includes:

Costs for tare, packaging, transportation;

commission fees and deductions to sales organizations;

· other expenses for the sale of products.

With com. \u003d 7% / 100% * C with pr (55)

With com \u003d 7/100 * 108295041.19 \u003d 7580652.89

The total cost estimate is presented in Table 11.

Table 11. Full commercial cost of production

2.8 Determination of the cost of production and the planned profit of the enterprise

The cost of finished products (performed work) is determined by the formula:

C gp \u003d C com + C mon + VAT (56)

where - C with com - commercial cost;

From mon - planned savings (estimated profit);

VAT - tax.

Can be defined like this:

With mon \u003d 12% / 100% * With room (57)

C mon \u003d 12/100 * 115875694.08 \u003d 13905083.29

S gp \u003d 115875694.08 + 13905083.29 + 20857624.93 \u003d 150638402.34

Planned profit from product sales:

Pr \u003d VR-Ss com \u003d Sgp-Ss com \u003d Spn + VAT (58)

where -ВР= proceeds from the sale of products;

C r - the cost of output

Pr \u003d 13905083.29 + 20857624.94 \u003d 34762708.23

2.9 Measures to improve the work of the enterprise

Calculate the cost of work performed (output products):

C 1 person * hour bases \u003d C with com / T p (59)

From 1 person * hour of bases \u003d 115875694.08 / 300000 \u003d 386.25 (ruble / person * hour)

Calculate the economic efficiency while reducing the cost.

With a decrease in costs per 1 man hour by 12% (according to the initial data), we get:

Cost reduction percentage

%C c =12%;

Then the cost of products obtained as a result of the activities carried out is determined by the formula:

From s1person.hour pl \u003d 100% -C s. /100%*From 1 person hour bases (60)

From 1 person hour pl \u003d 100% -12 / 100% * 386.25 \u003d 339.9

The result obtained is the planned cost per person. hours (products) after the implementation of appropriate organizational and technical measures to reduce production costs.

The annual economic effect obtained as a result of cost reduction will be equal to:

E year \u003d (C s1 base -C s1 pl) * T r pl \u003d (386.25-339.9) * 300000 \u003d 13905000

Additional capital investments in enterprises are (according to the initial data)

Hence, economic efficiency will be equal to:

E ef \u003d E year -0.15 * ΔK \u003d 13905000-0.15 * 2599.36 \u003d 13904610.1 (61)

The payback period for capital investments will be:

T ok \u003d ΔK / E year * 365 days \u003d 2599.36 / 13905000 * 365 \u003d 68 (days) (62)

To improve the activities of the enterprise, the following measures are proposed

Creating an optimal regime of work and rest:

Reducing the cost of materials through their rational use;

Use of the latest technologies;

Introduction of new tools and devices;

2.10 Technical and economic indicators of the enterprise

return on assets:

F dep. \u003d C / C opf. (63)

where C is the cost of the work performed,

With opf. - cost of fixed assets, rub. we have:

C \u003d C with pr \u003d 108295041.19 rubles.

With opf. \u003d 26600000 rubles

F separate = 108295041.19 / 2660000 = 4.071 rubles / rub. (64)

The obtained values ​​are positive in the activity of the enterprise, because the conditions are satisfied that Ф otd. >1

capital intensity

F \u003d 1 / F det \u003d 1 / 4.071 \u003d 0.25

The obtained values ​​are positive in the activity of the enterprise, because the conditions F emk are met<1

capital-labor ratio

F voor. \u003d C opf / H \u003d 26600000 / 108 \u003d 246296.3 rubles / person. (65)

where N - the number of production workers,

F voor. \u003d 26600000 / 108 \u003d 246296.3 rubles / person.

Power supply of labor

En.voor. \u003d R set / H main.r \u003d 500/108 \u003d 4.63 (Kw / person) (66)

Electricity of labor

El.voor.=Gmotor/H main. \u003d 277487 / 108 \u003d 2569.32 (Kw / hour / person) (67)

Labor productivity per main worker

Fri=S/H main. =108295041.19 /108=1002732(rub/person) (68)

Labor productivity per worker

Fri=M/H=108295041.19 /181=598315(rub/person) (69)

Project profitability

R pr \u003d Pr + E g / C s, (70)

where Pr \u003d 34762708.23 rubles - profit,

E g \u003d 13905000 rubles - savings from cost reduction;

C s -115875694.11 rub. - total cost (commercial cost)

We get: R pr \u003d 34762708.23 + 13905000 / 115875694.11 \u003d 0.42, i.e. R pr %=42%

The data obtained as a result of calculating the technical and economic indicators of the enterprise's activities are presented in table 12

Table 12 Technical and economic indicators of the enterprise.

Conclusion

It can be noted that in the current economic situation, in order to successfully improve the remuneration system, it is necessary to approach this issue directly within the framework of the work of a particular enterprise - to take into account all kinds of features, since now the economy is experiencing a crisis and it is very important to ensure that in such a difficult situation the enterprise functions sufficiently optimal.

And it should be noted that at this time it is necessary to build a wage system in such a way that it is the direct engine of high productivity and profitability of the enterprise; it is necessary to achieve such a balance that well-working personnel receive a decent salary and, at the same time, very poorly working personnel were forced to leave and be replaced by more conscientious ones, but all this should take place in such a way that the enterprise does not remain completely without personnel and at the same time there was a fair amount of natural selection.

Achieving such a balance seems to be a rather difficult task, given the financial difficulties that now accompany almost every enterprise. Therefore, first of all, it is necessary for enterprises to ensure that highly qualified specialists are always in the personnel management and payroll services. This is like the first step towards the improvement of the enterprise. The next word is for these specialists.

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