Personnel costs– a set of costs that arise in the process of using workers and are associated with the attraction, remuneration, incentives, social security, development, organization of work and improvement of working conditions of personnel. Along with wages This includes costs established by law, as a result of tariff agreements, as well as voluntary expenses of the organization for social services (or “additional personnel costs”), and the size and structure of the latter can vary significantly depending on the financial capabilities of the organizations.

Modern theories and human resource management concepts view personnel costs as investment in the organization's human capital, thereby emphasizing the value of personnel to the organization and their ability to bring future benefit to the organization.

Classification of an organization's personnel costs

[Organizational personnel management: Textbook, 2001, p. 593]

Personnel cost structure includes three groups of expenses:

Labor costs;

Contributions for social needs;

Other expenses.

To the group "Labor costs" includes labor costs for the main personnel of the organization, including bonuses to employees for production results, incentives and compensation payments, including compensation for wages in connection with price increases and income indexation, compensation paid to women on partially paid maternity leave a child until he reaches the age specified by law, as well as the cost of remuneration for non-employee employees engaged in the main activity.

IN composition of labor costs include:

Wages for actual work performed at piece rates, tariff rates and official salaries;

The cost of products issued to employees as payment in kind;

Incentive payments: bonuses (including the cost of natural bonuses) for production results, including remunerations based on the results of work for the year, bonuses to tariff rates and salaries for professional excellence, high achievements in work, etc.;

Compensatory payments related to working hours and working conditions, including: bonuses and surcharges to tariff rates and salaries for night work, overtime work, multi-shift work, for combining professions, expanding service areas, for working in difficult conditions , harmful, especially harmful conditions labor, etc.;

Cost of free services provided to employees utilities, food and products, costs of paying for free housing provided to employees of organizations (amount of monetary compensation for failure to provide free housing, utilities, etc.);

The cost of items issued free of charge to employees (including uniforms, uniforms) that remain in personal permanent use (or the amount of benefits in connection with their sale at reduced prices);

Payments for unworked (no-show) time;

Payment for regular and additional holidays, compensation for unused vacation, payment for travel to and from the place of use of vacation, including payment for baggage transportation, payment for preferential hours for teenagers, payment for breaks in work for mothers to feed the child, as well as payment for time associated with the passage of medical examinations, performing government duties;

Payments to employees released from enterprises and organizations due to their reorganization, reduction in the number of employees and staff;

One-time rewards for length of service (bonuses for length of service in the specialty);

Payments due to regional regulation of wages (payments according to regional coefficients and coefficients for work in desert, waterless and high-mountain areas, wage supplements for continuous work experience in the Far North and equivalent areas, in the European North and other areas with severe natural and climatic conditions);

Payment of leave before starting work for graduates of vocational schools and young specialists who graduated from a higher or secondary specialized educational institution;

Payment for educational leave provided to employees successfully studying in evening and correspondence higher and secondary specialized educational institutions, in correspondence graduate school, in evening (shift) vocational educational institutions, in evening (shift) and correspondence general education schools, as well as those entering graduate school ;

Payment for forced absence or performing lower-paid work;

Additional payments in case of temporary disability before actual earnings;

The difference in salaries paid to employees employed from other organizations with the same amounts maintained for a certain period official salary at the previous place of work, as well as during temporary substitution;

Amounts paid (when performing work on a rotation basis) in the amount of the tariff rate, salary for days on the way from the location of the organization (collection point) to the place of work and back, provided for by the work schedule on a shift, as well as for days of delay of workers on the way due to meteorological conditions and fault transport organizations;

Amounts accrued for work performed to persons recruited to work in the organization in accordance with special agreements with government organizations(to provide work force), both issued directly to these individuals and listed by government organizations;

Wages at the main place of work for employees during their off-the-job training in the system of advanced training and retraining of personnel;

Payment to donor employees for days of examination, blood donation and rest provided after each day of blood donation;

Remuneration for students of higher educational institutions and students of secondary specialized and vocational educational institutions undergoing practical training, as well as remuneration for students of secondary schools during the period vocational guidance;

Remuneration for students of higher educational institutions and students of secondary special and vocational educational institutions working as part of student teams;

Payment of labor to employees who are not on the staff of the organization for the performance of work under concluded civil law contracts (including contract agreements);

Other types of payments (with the exception of labor costs financed from profits remaining at the disposal of the organization and other targeted revenues).

To the group "Deductions for social needs" includes mandatory deductions to the state social insurance bodies, the Pension Fund, the state employment fund and health insurance from the costs of remuneration of employees included in the composition of labor costs (except for those types of payment for which insurance premiums are not credited).

To the group "Other expenses" relate:

Costs of payments for life and health insurance of certain categories of employees;

Rewards for inventions and rationalization proposals;

Travel and lifting costs;

Payment to third-party organizations for training and retraining of personnel;

Costs of organized recruitment of workers.

Personnel costs are partly included in the cost of products (works, services), and partly are carried out at the expense of the organization’s profit.

In the cost of production(works, services) includes the following types of personnel costs (in accordance with the Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for generating financial results taken into account for taxation Profits approved by the Decree of the Government of the Russian Federation of August 5, 1992 N 552 (as amended by the Decree of the Government of the Russian Federation of 06.26.1995 No. 627, dated 01.07.1995 No. 661, dated 11/20/1995 No. 1133, dated 10/14/1996 No. 1211, dated 22.11 .1996 No. 1387, dated 03/11/1997 No. 273, dated 12/31/1997 No. 1672, dated 05/27/1998 No. 509, dated 09/05/1998 No. 1048, dated 09/06/1998 No. 1069, dated 09/11/1998 No. 10 95, dated 26.06. 1999 No. 696, dated 07/12/1999 No. 794, dated 05/31/2000 No. 420)):

Expenses for remuneration of workers engaged in the production of products, performance of work and provision of services;

Costs associated with invention and rationalization: organizing exhibitions, shows, competitions and other events for invention and rationalization, paying royalties, etc.;

Procurement costs normal conditions labor and safety (including provision of workers with special clothing and footwear, protective equipment, maintenance of locker rooms, rest rooms, as well as the acquisition of reference books and posters on labor protection, organization of reports, lectures on safety);

Costs of maintaining employees of the organization’s management apparatus and its structural divisions;

Costs for business trips related to production activities, including costs for obtaining foreign passports and other travel documents;

Costs associated with training and retraining of personnel (including payments to employees of secondary wages during their off-the-job training; payment for educational leave with full or partial pay; tuition fees under agreements with educational institutions);

Costs associated with recruiting personnel, including payment for graduates of secondary vocational institutions and young specialists who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as vacation before starting work;

Costs of transporting workers to and from work in directions not served by public passenger transport;

Additional costs associated with carrying out work on a rotational basis, including the delivery of workers from the location of the organization to the place of work and back;

Payments for unworked (non-appearance) time: payment for regular and additional vacations, compensation for unused vacation, payment for travel to and from the place of vacation, including payment for baggage transportation, payment for breaks in work for mothers to feed the child, payment for time spent undergoing medical examinations, performing government duties, payment of remuneration for length of service, other types of payments;

Deductions (insurance contributions) to the pension fund, social insurance fund, compulsory health insurance fund and employment fund from expenses for remuneration of workers involved in the production of products (works, services);

Payments under agreements concluded in favor of their employees for accident and illness insurance, medical insurance and agreements with non-state pension funds that have a state license;

Costs associated with the maintenance of premises provided free of charge to organizations Catering(both those on the balance sheet of the organization) serving labor collectives;

Payroll and fees creative workers, transferred by the creative union to their funds;

Payments (insurance premiums) for compulsory types of insurance;

Losses from downtime due to internal production reasons;

Costs of compensation for harm caused to employees by injury, occupational disease or other damage to health associated with the performance of their job duties;

Payment to employees released from organizations due to their reorganization, reduction in the number of employees and staff.

Not included in the cost of production(works, services), and are financed from the profit of the organization or other special sources:

Costs of training personnel to work in a newly launched organization;

Costs of carrying out health protection and recreation activities not directly related to the participation of workers in the production process;

Costs associated with the maintenance of educational institutions and the provision of free services to them;

Costs of carrying out work on the construction, equipment and maintenance of cultural, social and other facilities on the balance sheet of the organization;

Bonuses paid to employees using special-purpose funds and targeted revenues;

Material assistance (including free financial assistance to employees for a down payment on cooperative housing construction, for partial repayment of a loan granted for cooperative and individual housing construction), interest-free loans for improving housing conditions, starting a household and other social needs;

Payment for additional vacations provided under the collective agreement (in excess of those provided for by law) to employees, including women raising children, payment for travel of the employee’s family members to the place of vacation and back;

Supplements to pensions, one-time benefits to retiring veterans of labor, income (dividends, interest) paid on shares and deposits labor collective organizations;

Compensation payments in connection with price increases made in excess of the amount of income indexation according to Government decisions Russian Federation, compensation for the increase in the cost of food in canteens, buffets and dispensaries, or providing it at reduced prices or free of charge;

Payment for travel to the place of work by public transport on special routes, departmental transport (with the exception of amounts to be attributed to the cost of products (works, services));

Price differences on products (work, services) provided to the organization’s employees or sold by subsidiary farms for the organization’s catering;

Payment for vouchers for treatment and recreation, excursions and travel, classes in sports sections, clubs, clubs, visits to cultural, entertainment and physical education (sports) events, subscriptions and goods for personal consumption of employees and other similar payments and expenses made from profits, remaining at the disposal of the organization;

Deductions (insurance contributions) to the pension fund, social insurance fund, compulsory medical insurance fund and employment fund from expenses for remuneration of the organization’s employees employed in the non-productive sphere (employees of housing and communal organizations, preschool, medical, health institutions and others);

Other types of payments not directly related to wages.

For personnel cost estimates The organization uses the following indicators:

1. Share of personnel costs in the total volume of sales of products (works, services) (Kz) – shows what part of the organization’s total revenue is spent on personnel and is calculated as:

Кз = ,

Where n

Зi

V– volume of sales of products (works, services) for the period.

2. Costs per employee (Zs) are calculated as:

Z s = ,

Where n– number of types of costs for the organization’s personnel;

Z i– personnel costs for each type for the period;

N– number of employees of the organization.

3. Cost per productive hour (Zh) - show how much an average hour of productive labor costs an organization in terms of personnel costs and is calculated as:

Z h = ,

Where n– number of types of costs for the organization’s personnel;

Зi– personnel costs for each type for the period;

T– the total number of productive hours for the period.

Generally the organization's personnel costs are regulated through the following activities:

- regulation of the number of personnel(limiting the admission of personnel to the organization, training and advanced training of personnel, staff reduction);

- regulation of cash payments(limiting payments in excess of tariffs, developing clear indicators and payment terms, adjusting internal social security funds);

- analysis of total personnel costs and areas for their optimization;

- increasing efficiency and measuring results and costs(same results with less staff, better results with same number of staff).

Questions to assess the quality of mastery of the material

1. Describe the concept of “personnel costs” of an organization.

2. Name the main types of personnel costs.

3. What cost groups are included in the organization’s personnel cost structure?

4. What are labor costs?

5. What types of personnel costs are included in the cost of products (works, services)?

6. What types of personnel costs are financed from the organization’s profits or other sources?

7. Which group of personnel costs includes remuneration to employees for inventions and innovation proposals?

8. From what sources is the financial assistance provided to the organization’s employees financed?

9. How is the share of personnel costs in the total volume of sales of products (works, services) of the organization determined?

Literature for lecture 10

1. Alekseeva M.M. Planning the activities of a company: Educational and methodological manual. – M.: Finstatinform, 1997.

2. Album of unified forms of primary accounting documentation on labor accounting and payment. – M.: NIPIstatinform of the State Statistics Committee of Russia, 2001.

3. Belyatsky N.P., Velesko S.E., Reush P. Personnel management: Tutorial. – Minsk: Interpressservice, Ecoperspective, 2002.

4. Bukhalkov M.I. Intra-company planning: Textbook. – M.: INFRA-M, 1999.

5. Geits I.V. Standardization and regulations (regimes) of working time: Educational and methodological manual. – M.: Business and Service, 2002.

6. Egorshin A.P. Personnel Management. – N. Novgorod: NIMB, 1997.

7. Decree of the Government of the Russian Federation of August 5, 1992 N 552 “On approval of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxation of profits (as amended by resolutions of the Government of the Russian Federation dated June 26, 1995 No. 627, dated July 1, 1995 No. 661, dated November 20, 1995 No. 1133, dated October 14, 1996 No. 1211, dated November 22, 1996 No. 1387, dated 11.03.1 997 No. 273, dated 12/31/1997 No. 1672, dated 05/27/1998 No. 509, dated 09/05/1998 No. 1048, dated 09/06/1998 No. 1069, dated 09/11/1998 No. 1095, dated 06/26/1999 No. 696, dated 07/12/19 99 No. 794, from 05/31/2000 No. 420).

8. Rzhanitsyna L.S. The price of labor in market conditions. – M.: Profizdat, 1993.

9. Sink D.S. Performance management: planning, measuring, evaluating, controlling and improving. – M.: Progress, 1989.

10. Organizational personnel management: Textbook. /Ed. AND I. Kibanova. – M.: INFRA-M, 2001.

11. Management modern organization. Ed. B.Z. Milner, F. Fox. – M.: Economics, 2001.

12. Hentze J., Metzner J. The theory of personnel management in a market economy. – M.: International relationships, 1997.

Introduction………………………………………………………………………………3

1. Labor costs and their characteristics………………………………….4

1.1 Concept and structure of labor costs………………………………….4

1.2 Classification of enterprise labor costs………………………..11

1.3. System of indicators for assessing labor costs……………………….16

2. Analysis of total labor costs and social benefits

character at the enterprise LLC "Ceramic Products Plant"……………...22

3. Development of measures to improve the organization

wages…………………………………………………………………………………...34

Conclusion…………………………………………………………………………………..35

List of used literature……………………………………………………………....37

Introduction

IN last years In world and domestic economic science, more and more attention is paid to such area of ​​management as cost management. Since the share of personnel costs in total costs has a steady upward trend in all sectors of the economy, especially in high-tech industries and the banking sector, personnel cost management is of critical importance. In this regard, the concept of personnel cost efficiency is often used. Meanwhile, researchers define both the very concept of personnel costs and the concept of their effectiveness in different ways.

The purpose of this work is to study personnel cost management.

In connection with this goal, the following tasks will be solved:

Consideration of the concept and structure of labor costs;

Studying the classification of personnel costs;

Disclosure of the essence of the system of indicators for assessing labor costs;

Conducting an analysis of the total costs of labor and social payments using the example of the enterprise LLC "Ceramic Products Plant";

Development of measures to improve the organization of wages.

1. Labor costs and their characteristics

1.1 Concept and structure of labor costs

For the production process, each enterprise requires material and labor resources. Resources are otherwise called advanced costs, i.e. costs incurred before the production process itself.

The concept of “labor resources,” although it contains the term “resources,” actually has a completely different meaning. “Resources” here are identical to the concept of “labor potential,” which characterizes the possibilities of human participation in social production. Moreover, the resource of an employee’s qualification capabilities can increase due to the implementation of targeted measures to increase them, and sometimes it is underused for various reasons of a production and personal nature (assigning an employee work of less complexity than his qualification category, non-professional use, on outdated equipment, etc.). Overall volume material resources(fixed assets and working capital) can be presented in monetary terms.
Attempts are being made to approach labor resources from the same positions, i.e. as to advance costs expressed in monetary form. This means that it is necessary to estimate the cost of the labor force hired by the enterprise.

The total expenses (costs) of employers for labor include wages and all additional costs associated with ensuring the reproduction of the labor force. In its content, the concept of labor costs is broader than the concept of labor price and employee compensation. However, like the price of labor, labor costs are regulated by the parties socially and labor relations. Labor costs have a rather complex structure, and cost elements are not interchangeable. Russian employers do not take this fact into account, since the classification of costs used in our country differs significantly from the classification proposed by the International Labor Organization (ILO).

General classification employers' labor costs was approved by the ILO in Resolution of the XI International Conference on Labor Statistics. The classification is based on species criteria. In accordance with it, costs are divided into 10 groups of elements that are of the same type in their content and have common tasks for regulating them (Fig. 1)

All costs for employers are conventionally divided into direct (direct wages) and indirect, which includes all other costs.

Labor stimulation;

Fig. 1 Structure of employers' labor costs according to ILO methodology

In conditions market economy the first four functions serve the interests of employers, the last - the interests of employees.

In Russia, the classification of labor costs proposed by the ILO is not widely used. In accordance with the instructions “On the composition of wages and social payments”, approved by the Decree of the State Statistics Committee of the Russian Federation dated November 24, 2000. No. 116, in agreement with the Ministry of Economic Development, the Ministry of Labor and the Central Bank, three groups of employer labor costs can be distinguished:

* salary fund;

* social payments;

* expenses not related to the wage fund and social payments.

As can be seen, this group differs significantly from the ILO recommended one.

According to the instructions of the State Statistics Committee of the Russian Federation, it is advisable to carry out the analysis according to five main types (directions) of spending funds:

1) payment for time worked;

2) payment for unworked time;

3) one-time incentive payments;

4) payments for food, housing, fuel;

5) social payments.

The first four areas relate to the areas of use of the wage fund, and the fifth characterizes the use of funds for social payments.

The cost will increase due to the attraction of new workers with higher qualifications due to additional costs own funds for retraining of personnel, maintaining health, organizing recreation, etc. The resource approach to the employee is reflected in the concept of “human capital”, partly implemented in some developed foreign countries. According to it, “investment in human capital is any action that increases the skill and ability, or in other words, the productivity of workers. Like the expenses of entrepreneurs on machines and equipment, expenses that contribute to increasing someone’s productivity can be considered as investments, because current expenses, or costs, are carried out with the expectation that these costs will be compensated many times over by an increased flow of income in the future... The issue of assessing labor costs and their effectiveness has so far received little attention in the domestic specialized literature. Only an enlarged list of costs is provided, related to the reproduction of labor, as well as a list of labor costs used in the calculation economic efficiency social production in accordance with the resource approach (along with the cost of fixed production assets and the cost of material working capital). Thus, when assessing labor resources at the level of the national economy of a country in conventional monetary terms, it is recommended to take into account the following expenses: the wage fund of workers and employees, the wage fund of collective farmers in cash and in kind, expenses from public consumption funds for general educational and political development (including payments of scholarships ), expenses from public consumption funds and from the profits of enterprises for the acquisition and improvement professional qualifications, expenses from public consumption funds for payments during illness, maternity leave, benefits for large and single mothers, payments and benefits from enterprise incentive funds that are not included in the wage fund and increase the income of workers, expenses associated with the organized movement of workers to the places of their permanent employment (transport fares, lifts, daily allowances, etc.). The application of the resource approach at the enterprise level faces a number of methodological difficulties, primarily associated with the characteristics of labor costs. Even abroad, the resource approach is implemented in a truncated form, since it is characterized not by the cost of labor, but by the amount of funds showing how much a particular employee costs the enterprise. Such personalized accounting reflects the costs of acquiring an employee, registering him for work, preparing him to participate in the production process, current maintenance costs, etc. As is known, the consumption of resources in the production process represents current costs. Thus, the consumption of fixed assets occurs through their gradual wear and tear; current costs of fixed assets are expressed in the form of depreciation charges written off to the cost of production; these costs for a given period of time (month, quarter, year) represent only part of the cost of fixed assets.

They take a special approach to characterizing the consumption of labor resources in an enterprise. Since the consumption of labor power is labor itself, expressed in time costs (in man-hours, man-days), and the costs of living labor have a monetary expression in the form of wages, they are combined with material costs and the total cost of production and sales of products is obtained ( its cost). Thus, labor costs do not appear as part of advanced costs (resources), clearly expressed quantitatively, but as the enterprise’s actual costs for wages (with charges on it) in the current period. In addition to them, some other costs associated with the functioning of the labor force are also taken into account in monetary form. Although, in its essence, investments in labor are largely similar to capital investments (investments in human capital, the return from which will be felt over many years in the form of higher income from skilled labor), in fact they are treated as current costs that immediately and completely applied to the cost of production for the current year. The literature raises the question of the advisability of abandoning established practice and the formation of a specialized depreciation fund, the funds of which should become a permanent source of financing for workforce development due to the obsolescence of knowledge, the need for advanced training, and retraining of personnel. Indeed, in relation to labor as a resource (to costs as investments in human capital) there is much in common with fixed assets (with all the reservations regarding the legality of this kind of analogy for moral and ethical reasons). The employee has his own, depending on his age, a certain period of working capacity until retirement (for equipment - until physical wear and tear). The employee needs a kind of “repair” - medical care for work-related injuries and illnesses. An employee is subject to “obsolescence” - obsolescence of knowledge and the need to update it through advanced training and retraining. Modernization of equipment allows it to remain as a fairly productive tool for a relatively long period of time. The same can be said in relation to an employee who has undergone retraining and improved his qualifications. So the funds spent for these purposes will be implemented and bring returns for several more years. And if a negative opinion is formed about the effectiveness of the costs incurred from the perspective of a given year, then taking into account the entire period of return from them, the costs may turn out to be quite effective. It is with this circumstance in mind that the question is raised about the need to form depreciation charges as a source of funds for the renewal and development of personnel. It is known that the competitiveness of an enterprise largely depends on the personnel employed there. Well-prepared, trained personnel, with a high level of motivation for quality work, represent no less, if not greater, wealth than the latest equipment and advanced technology. Competition and the urgent need to accelerate technological innovation and change are pushing firms to improve the quality of their workforce. They cannot afford to wait for vocational schools and institutes to provide them with the necessary skilled labor. Firms are forced to invade the labor market and train themselves with qualified personnel. Unfortunately, domestic enterprises invest significantly less money in workforce development than in leading capitalist countries. For example, the share of expenditures on education from the state budget is more than 12% in the USA and Germany, and 10.8% in Japan. US businesses spend more than $238 billion a year on training, and total public education spending is $310 billion, more than defense spending. For every dollar invested in the development of capital goods in the United States, 85 cents are invested in the development of the workforce. In our country, for every ruble invested in the development of means of production, 15 kopecks are invested in the development of the workforce, or 5.6 times less than in the USA. Meanwhile, as research by the Atlanta Institute of Manufacturing Management (Georgia) has shown, an increase in product quality and labor productivity in the US economy in the 90s will be due in 46.5% of cases to investments in the human factor, in 35.9% % of cases by creating various types integrated production systems and in 17.7% of cases due to the use of advanced technologies. The enterprise's lack of interest in investing in labor under the conditions of planned economic management was determined by the fact that most of the costs of education and training of qualified labor were borne by the state. Therefore, there was no need to keep records and analyze the costs associated with maintaining the workforce. The task of improving wages (primarily the need to link the level of wages with the cost of reproduction of the labor force) was not pushed to analyze costs, since the organization of wages was strictly regulated by the state through the tariff system (levels tariff rates, differences in wages depending on the qualifications of the employee, conditions and intensity of work). Personnel management in an enterprise operating in a self-financing environment poses the task of specifying labor costs, accounting and analysis of all costs associated with its functioning.

1.2 Classification of enterprise labor costs

Costs associated with the formation, development and use labor potential, are very diverse. Classifying them would allow us to consider specific costs from different angles and understand the role of each type. Then personnel management will become more focused. The following classification criteria are accepted:
1.Phases of the production process:

Fig.2 Classification of costs by phases of the production process.

2. Depending on income level:

Fig.3 Classification of costs by income level.

3. Depending on the intended purpose:

4. Depending on the sources of financing:

Fig.5 Classification of costs by funding sources.

5. Regarding the nature of costs:

Rice. 6 Classification of costs by their nature.

6. Depending on the time of reimbursement:

Fig. 7 Classification of costs by time of reimbursement.

	Reserve-forming

Fig.9 Classification of costs depending on the feasibility of cost reduction.

In accordance with the classification by phases of the reproduction process, costs are attributed to the formation ("production") of qualified labor, its redistribution and use.

If the cost items for the production of labor do not cause difficulties in their decoding, then the next two require some clarification. The phase of labor distribution at the enterprise level is implemented on a limited scale and is associated with possible movements of its own employees in the order of transfer to other structural units located in other regions, with the costs of attracting labor from outside (travel costs, lifting and daily allowances for young specialists and other employees, etc.).

As for labor costs at the consumption stage, it is necessary to highlight the wage fund (WF), as well as payments and benefits from the incentive funds of the enterprise, which are not taken into account in the WF, but increase the income of workers. This also includes costs associated with maintaining the workforce in a state of capacity (for medical care, safety precautions, social services, etc.), as well as for social protection and social insurance.

However, the issue of classifying as labor costs the costs of creating conditions for highly productive labor, technical and organizational activities (costs of organizing workplaces, equipping them, organizing quality services, etc.) remains controversial. The fact is that, as already noted, labor costs include only costs that are directly related to a person, aimed at increasing his ability to work, increasing productivity through qualifications, development of ability, motivation, etc.

It should be borne in mind that the attribution of costs to one or another phase of labor reproduction has more theoretical significance. In practice, these three phases are closely related and the costs incurred in one of them will directly or indirectly (through others) have a positive impact on the final result - the labor potential of the enterprise. As noted in the literature, the impact of the labor use phase on the remaining elements of the reproduction cycle, in particular on the processes associated with the labor production phase, clearly goes beyond the usual “reverse impact” of a secondary phenomenon on a primary one (as is the case in the reproduction of products) and is sometimes decisive.

Through rational consumption of labor, one can count on making a profit, which is one of the sources of funds for the further development of the workforce, both in qualitative and quantitative terms.

Analytical calculations of labor costs at the enterprise level in conditions current system accounting is a very labor-intensive task. The list of costs included in the cost allows you to specify groups of costs that have one or another target focus and get a clear picture of the sources of financing. At the same time, the forms financial statements do not contain generalized indicators of labor costs, which is why it is necessary to work with primary accounting documents.

The choice of a source of financing for an enterprise is of great importance. Including labor costs in the cost guarantees their return after the product is sold. Financing from profits, especially at the present time, is very problematic, as it will cause a reduction in funds for wages and put the enterprise in front of a tough dilemma: either wages to the enterprise’s employees now or an increase in income from a more qualified workforce in the future, if part of the profit is spent on personnel training and advanced training.

When dividing labor costs into mandatory and optional for analysis purposes personnel policy enterprises are of particular interest to the latter, because through their regulation, the enterprise, in accordance with its goals, can influence the behavior of employees, ensuring an increase in production results.

Classification based on the possibility and feasibility of reducing costs (reserve-forming and non-reserve-forming) reveals a problem, the essence of which is as follows. Like other types of production costs, labor costs are integral part production costs. And cost reduction is important factor increasing profits. This suggests the conclusion that by providing systematic savings on labor costs, the enterprise thereby achieves an increase in profits. However, this does not take into account that many labor costs, which are inherently capital investments, will bring returns over a long period and their reduction will lead to negative consequences, the damage from which will exceed the costs themselves.

The formation of a special depreciation fund at the enterprise would resolve this problem.

In addition to the enterprise's labor costs given in the appendix, personnel management is associated with the costs of maintaining the company itself. personnel service, its implementation of management functions.

Since service employees are part of the enterprise team, the total costs also take into account the costs that directly concern them. To these should be added only the material costs and operating costs of maintaining the personnel service (as part of general plant expenses) or, if an analysis of the efficiency of the personnel service is required, to the material and operating costs of its maintenance should be added the part of the total labor costs attributable to personnel service employees .

1.3. System of indicators for assessing labor costs

· total costs enterprises per labor force for the period. This indicator involves analyzing the size of labor costs for all components and determining their structure by group. All data is calculated dynamically.

· share of labor costs in sales volume. The total cost indicator is absolute and is calculated as the quotient of dividing the total labor costs by the sales volume for the period. So, if the share of labor costs in sales volume is 25%, this means that for every ruble earned by the enterprise, 25 kopecks were spent on labor. This indicator is analyzed over time. An increase in the share of labor costs in sales volume is undesirable and is a negative trend, since it indicates a reduction in the share of funds going to cover other costs of the enterprise and a change in profit. For Russian enterprises this is a controversial issue, since wages still remain low.

· costs per employee are calculated by dividing the total labor costs for the period by the average number of employees of the enterprise. Cost per employee shows how much it costs the company on average to employ one employee during a period. Of interest is the calculation of this indicator for various categories of personnel.

· costs per hour worked are calculated as the ratio of personnel costs to the amount of time worked. Abroad, this indicator is determined by productive time, which does not take into account the hours spent on vocational training, labor protection, etc., since it is during this time that added value is created.

· profit per ruble of costs characterizes the profitability (efficiency) of labor and is considered in dynamics.

Labor efficiency can be assessed by the following coefficients:

Value added (wages, dividends and interest, depreciation, taxes and retained earnings) per employee (determined by employee productivity);

Value added to wages and fringe benefits (shows how many times the value added covers the payroll);

Average salary (the higher, the more efficiently the enterprise operates);

Structure and dynamics of changes in one-time incentives

One-time bonuses and rewards occupy a significant place in the employee incentive mechanism and have a very specific purpose. They complement systems for assessing and rewarding employee contributions and provide the opportunity to significantly increase their flexibility and efficiency. With the help of one-time bonuses and rewards, managers of an enterprise and their structural divisions can encourage and develop in employees those qualities that, although they affect production performance, do not have clearly defined quantitative indicators(discipline, authority in the team, willingness to help in case of production difficulties). One-time bonuses are perceived not only as material, but also as moral encouragement.

Other payments (bonuses for saving resources, rewards for promoting rationalization and invention, incentives for athletes, one-time rewards for long service, for continuous service, payments for birthdays, anniversaries, compensation for unused vacation).

Structure and dynamics of changes in social payments.

Social programs occupy an increasingly important place in enterprises, being reflected in collective agreements. When analyzing social payments, it is necessary to take into account their different target orientations, their insignificant impact on the current activities of the enterprise and the uneven distribution both across categories of personnel and within them.

The composition and structure of social payments at enterprises are varied, which is associated with many circumstances: the financial and economic capabilities of the enterprise, the social policy pursued by management, tax benefits provided by the state through various forms of social benefits.

Payments of a social nature have little effect on the current activities of the enterprise, but can be a kind of incentive for highly productive work and the retention of a highly qualified workforce at the enterprise.

In conclusion, let’s look at how effectively the company uses personnel and how much it costs the company. When assessing the efficiency of using the personnel available to the enterprise, it is necessary to decide two independent tasks: firstly, assess the effectiveness of using available labor resources in the production process; and secondly, given that certain types of resources consumed in production are interchangeable, it is correct to assess how the results of consumed labor resources are reflected in production costs. The first task is solved by determining labor productivity indicators, analyzing dynamics and identifying reserves for increasing it, as well as data on the volume of production and the labor intensity of its unit. The second task is based on the data obtained from solving the first, and additionally on data on the price at which it costs the enterprise to use a unit of labor costs. In this case, the criterion for the efficiency of resource consumption will be the amount of profit.

Y = X 1 ´ X 2 ´ X 3 ´ X 4,

The organization's total labor costs. Every business needs to know its labor costs as accurately as possible. The total costs of the enterprise for wages and social benefits.

On the one hand, the wages of hired workers increase, which helps to improve the financial condition of workers, as well as their families. Thus, the reproductive and stimulating functions of wages begin to be realized more fully. On the other hand, labor costs are part of the employer’s costs for production, and the higher they are, the less profit remains at the disposal of the enterprise, which can later be spent on modernization and technical re-equipment of production. Here you must adhere to the following rule. For expanded reproduction, profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its payment. If this principle is not observed, then the wage fund is overspent, the cost of production increases and, accordingly, the amount of profit decreases.

J sz = ZP Srfak / ZP Srplan

J PT = To actual / To plan

Advance coefficient K op:

K op = J PT / J sz;

K cost = J sz / J PT;

The indicator of labor costs is absolute, so its use in management analysis and decision-making is quite limited. The following indicators are more informative.

Unit costs per ruble commercial products- are calculated as the quotient of dividing the total labor costs by the volume of production of marketable products.

Labor profitability characterizes the profit per ruble of labor costs and is determined by dividing the profit (in our case, profit from sales) by the amount of labor costs. It is necessary to analyze this indicator over time. However, it must be taken into account that profits are affected not only by changes in labor productivity, but also by other factors.

Costs per employee. This indicator is calculated by dividing the total labor costs for the period by the number of employees of the enterprise.

2. Analysis of the total costs of labor and social payments at the enterprise LLC "Ceramic Products Plant"

1). Analysis of the composition and structure of spending funds by type of labor costs and social payments.

To consider this issue, let’s analyze the number of personnel in the tile shop. Comparing 2004 and 2005 In terms of the number of employees and product output, it should be noted that the number in 2005 was. decreased by 11%, but, nevertheless, commodity output increased by 5%. This is explained by the fact that the reduction in the range of products caused a decrease in the number of people employed in production. When analyzing the staffing table for the tile shop, it was determined that the total number is 363 people, of which management personnel are 99 people. (27.27%), main technological workers - 95 people. (26.17%), service personnel - 169 people. (46.55%).

Structure staffing table The workshop is characterized by a relatively high proportion of management and maintenance personnel - 73.82%, which in this case indicates a fairly high level of mechanization and automation of labor.

Table 1.

The composition and structure of spending funds by type of labor costs and social payments at the enterprise LLC "Ceramic Products Plant".

(tile shop)

Based on the data presented in Table 1, several conclusions can be drawn. In 2005, compared to 2004, labor costs for the enterprise's tile shop as a whole increased by 7.5%; this is a slight increase for the shop, due to the fact that there were no major changes in its work.

There have been small changes in almost all types of labor costs and social payments, so they had little impact on their structure. The only exceptions are payments to reduce the cost of food and social payments, which percentage to total labor costs remained unchanged at 0.1% and 1.5%, respectively.

The structure of the use of funds for wages and social payments in both the reporting and base years can be considered rational, since the share of funds used for payment for time worked is large (in 2005 - 71.5% of total labor costs ). This is a positive trend, since the funds used to pay for time worked make it possible to significantly increase the material interest of workers in the results of labor, correlate the amount of payment with the qualifications of workers, differentiate payment according to working conditions, link wages with the territorial conditions of labor reproduction and solve the whole a number of tasks to develop the material interest of employees in the process of their direct labor activity.

The share of payments for unworked time decreased from 8.7% in 2004. to 8.5% in 2005. An important role in this decrease was played by the reduction of paid downtime through no fault of the employee, and an increase in the share of funds allocated to pay for regular annual and educational leaves. This was due to an increase in the wage fund due to payment for time worked.

The amount of social payments in the structure of labor costs at the enterprise increased from 0.7 to 0.9%. This trend is positive.

2) Analysis of the costs of payment for time worked.

Next, an analysis is carried out by type of costs, which allows us to determine the change in the relationships between them, link it with the results of the enterprise’s activities, and also determine under the influence of what reasons changes occurred within each type of cost.

Analysis of the costs of payment for time worked (Table 2) aims to determine the ratio of tariff wages and other incentive payments of a regular nature.

Table 2.

Composition and structure of payments for time worked.

(tile shop)

As can be seen from the data in table. 2, specific gravity tariff wages in total payments for hours worked in 2005 increased, compared to 2004, from 58.6 to 62.6%, i.e. by 4.8%. This is a positive trend, since the guaranteed permanent part of wages is increasing. The share of tariff payment in total payments for hours worked is much higher than the share of regular incentive payments: in 2004 it was 21.6%, and by 2005 only 15.8%. Moreover, the ratio between regular incentive payments and payment at tariff rates (salaries) is constantly decreasing. Thus, in 2004 it was 36.9%, and in 2005 - 25.3%. This indicates a close connection between labor standards and wages. With well-organized labor rationing, workers' tariff payments increase. It can also be stated that the variable part of earnings - bonuses for main performance results - do not turn into a simple increase in earnings, but become an incentive to achieve specific results (for example, thanks to the revision of the bonus system at the enterprise, the share of bonuses for main performance results in total costs decreased from 19.3% in 2004 to 13.6% in 2005, i.e. by 5.7%).

One can note an increase in compensation payments associated with objective differences in working conditions. From 2004 to 2005, they increased by 28%, mainly due to changes in such a component of these payments as “payments related to differences in working conditions,” which doubled over the same period. These changes affected the share of this category of costs in total payments for hours worked. If in 2004 compensation payments accounted for 16.6% of total costs, then in 2005 - 19.4%.

The share of additional payments and allowances in the total amount of funds spent on payments for time worked is consistently at the level of 2.3 - 2.2%.

3). Structure and dynamics of changes in payments for unworked time.

Table 3.

Structure and dynamics of changes in payments for unworked time.

(tile shop)

The share of payments for unworked time in total costs for wages and social payments decreased in 2004 - 2005. from 8.7 to 8.5%. Despite the fact that in 2004, both in absolute and relative terms, the costs of paying for unworked time at the enterprise increased by 146.6 thousand rubles, or by 5% (Table 3), their share in the total amount of funds spent on wages and social payments decreased slightly. This is a positive trend, since an important role in the decrease was played by a decrease in funds spent on paying for downtime that did not occur through the fault of workers. From 2004 to 2005, the amounts allocated for these purposes decreased by 80.5%, or 63.5 thousand rubles.

The share of funds for payment of educational leave in the total amount of funds spent on payment of unworked time increased from 1.1% in 2004 to 2.3% in 2005. This is due to the policy in the field of increasing the educational and qualification levels of employees at the enterprise .

4). Structure and dynamics of changes in one-time incentives

Table 4.

Structure and dynamics of changes in one-time incentives

(tile shop)

As can be seen from table. 4, the amount of funds spent by the enterprise on one-time bonuses and incentives, during the period under review increased by 37.8 thousand rubles. However, in the structure of employers' total costs their share (see Table 1) remained unchanged at 1.5%.

Let's look at the table in more detail. 4. Let us note that spending funds on one-time incentives for employees was more rational in 2004. Firstly, in the total payments allocated for one-time incentives, the share of funds for one-time bonuses for completing particularly important production tasks increased significantly - from 33.4 % in 2004 to 39.5% in 2005, which amounted to 45.7 thousand rubles in absolute terms.

The share of funds used for financial assistance provided to all or most workers decreased (from 9.7 to 4.6%). This is also a positive trend, since this type payments have virtually no stimulating effect.

The share of funds allocated to pay for so-called other payments increased by 16.1 thousand rubles.

In the structure of total costs for one-time incentives, the group of other payments takes first place and amounts to 55.9% in 2005. Its presence can be considered positive, since it plays a huge role not so much as material, but as moral incentive, although it provides a noticeable increase in salary. Thanks to some payments from this group, a person begins to feel necessary for the organization.

As noted earlier, the only type of expenses for wages and social payments in which there have been no significant changes that could affect the structure of total costs are payments for food, etc. This is due to the fact that this group of payments is used by specific categories of workers in harmful, difficult and dangerous working conditions. Thus, according to the collective agreement, workers are provided with milk and hand cream. In 2005, 36.1 thousand rubles were spent for these purposes, which is 2.5 thousand rubles. more than in 2004

5). Structure and dynamics of changes in social payments.

Table 5.

Structure and dynamics of changes in social payments.

(tile shop)

Let us analyze social payments at the enterprise according to the data presented in table. 5. Expenditures on social payments in 2005 amounted to 325.1 thousand rubles, which is 138.2% more than in 2004. In the employer's total costs for labor and social benefits, their share, as already noted, increased from 0.7 to 0.9%.

The next thing you need to pay attention to is a significant reduction in the costs associated with the dismissal of employees or their retirement. If in 2004 the share of these funds in the total costs of social protection was 18.4%, then by 2005 it decreased to 7.6%.

In 2005, there was also an increase in funds for payments provided for in the collective agreement. In 2004, this type of payment in the costs of social support for workers was 19.8%; by 2005, the share increased to 31.4%.

The share of funds in total expenses that go to pay for travel, medical services, and loan repayments has decreased (from 23% in 2004 to 22.1% in 2005). In 2004, 4.1 thousand rubles were spent for these purposes; in 2005, 71.8% less - 17.7 thousand rubles. This is an irrational change in the structure of total costs for social benefits, since the enterprise's profits increase and more, not less, funds can be allocated to these needs.

For other expense items, there were no significant changes that affected the structure of total costs, with the exception of expenses for material assistance allocated by shop managers, which increased by 2.7 times. As is known, the scale of payments caused by unforeseen circumstances depends on the confluence of these circumstances in the analyzed periods.

In conclusion, let’s look at how effectively the company uses personnel and how much it costs the company. When assessing the effectiveness of using the personnel available to an enterprise, it is necessary to solve two relatively independent problems: first, to assess the effectiveness of using available labor resources in the production process; and secondly, given that certain types of resources consumed in production are interchangeable, it is correct to assess how the results of consumed labor resources are reflected in production costs. The first task is solved by determining labor productivity indicators, analyzing dynamics and identifying reserves for increasing it, as well as data on the volume of production and the labor intensity of its unit. The second task is based on the data obtained from solving the first, and additionally on data on the price at which it costs the enterprise to use a unit of labor costs. In this case, the criterion for the efficiency of resource consumption will be the amount of profit.

The total amount of costs included in production costs and related to the use of human labor resources can be represented in the following model of mutual indicators:

Y = X 1 ´ X 2 ´ X 3 ´ X 4,

where X 1 is the coefficient of increase in labor costs due to the inclusion of accruals in production costs, the base of which is the payroll;

X 2 – the average size of the payroll per unit of living labor in man-hours, man-days or actually in the payroll number of workers;

X 3 – labor intensity of production per unit of production;

X 4 – the total volume of products produced over the corresponding period of time.

Table 6.

Data for labor cost analysis.

(tile shop)

For the base year: Y= 1.444 ´ 0.0014 ´ 91.9 ´ 268234 = 49833.

For the reporting year: Y= 1.444 ´ 0.0011 ´ 99.7 ´ 325143 = 51490.8.

Thus, total labor costs in the reporting year increased: 51490.8 – 49833 = 1657.8 thousand rubles.

Let's consider the factors that influenced the overall change in costs (using the chain formulation method).

1. Impact of changes in charges on the wage fund:

(1.444-1.444) ´ 0.0011 ´ 99.7 ´ 325143 = 0

2. Impact of changes in average annual wages average employee: 1.444 ´ (91.9-99.7) ´ 0.0011 ´ 325143 = -4028.4

3. Impact of increasing labor productivity (reducing labor intensity): 1.444 ´ 91.9 ´ (0.0011-0.0014) ´ 325143 = -12944.3

4. Impact of increasing product costs:

1.444 ´ 91.9 ´ 0.0014 ´ (325143-268234) = 10572.8

0 – 4028,4 – 12944,3 + 10572,8 = -6399,9

As we can see, changes in accruals to the wage fund, which at the enterprise in 2004 and 2005. amounted to 44.4%, did not affect the change in total labor costs. However, labor productivity increased during the period under review (labor intensity decreased), which resulted in a decrease in overall labor costs. As a result, labor costs decreased by 6,399.9 thousand rubles, this was influenced by both an increase in the average annual wage and an increase in product costs. Performance indicators provide insight into the contribution that an enterprise's employees make to achieving its goals. But it is equally important to know and control in detail how much its employees cost the company. There are several widely used labor cost statistics.

Table 7.

Dynamics of labor costs.

According to the table. 7, in 2005, the total labor costs of the enterprise OJSC "Ceramic Products Plant" amounted to 36,120.6 thousand rubles, which is 7.5% more than in 2004, including labor costs in 2005. 35795.5 thousand rubles, which is 2430.1 thousand rubles. more than in the previous year. Social payments from 2004 to 2005 increased by 89.9 thousand rubles.

The change in the average earnings of workers for a given period (year, month, day, hour) is characterized by the index J сз, which is determined by the ratio of the average wage for the reporting period ZP SRfak to the average wage in the planning period ZP Srplan:

J sz = ZP Srfak / ZP Srplan; J сз = 99.7 / 91.9 = 1.08

Labor productivity index J PT:

J PT = In actual / In plan; J PT = 738.9 / 905.6 = 0.8

Advance coefficient K op:

K op = J PT / J sz; K op = 0.8 / 1.08 = 0.74

Wage cost coefficient per unit of production K costs:

K cost = J sz / J PT; K cost = 1.08 / 0.8 = 1.35

In 2005, labor costs in the tile shop amounted to 36,120.6 thousand rubles, the volume of production of commercial products was 325,143 thousand rubles, and the unit costs per ruble of commercial products were 9 k. per ruble of products. In other words, out of every ruble produced by the enterprise, 9k. were spent on labor. From the table 7 shows that from 2004 to 2005 the value of the indicator under consideration increased by 1.1 k.

According to 2005 data, sales profit amounted to 62,742 thousand rubles, total labor costs amounted to 36,120.6 thousand rubles, therefore, the profitability of labor amounted to 1.7 rubles. Thus, for every ruble spent on labor, the enterprise earns 1.7 rubles. arrived.

In 2005, costs per 1 employee per year amounted to 100.6 thousand rubles. Of this, 99.7 thousand rubles were paid for labor costs. and only 905.5 rub. for social payments. From 2004 to 2005, total costs increased by 7.5%, labor costs by 7.2%, and social benefits by 38.2%.

3. Development of measures to improve the organization of wages

1). A reduction in numbers as a result of an increase in standards, service areas or combination of functions. Workers are paid additionally from 30 to 50% of the wages of laid-off workers. Payroll savings is the sum of the wages of all laid-off employees, reduced by the amount of additional payments to the remaining employees:

E p.zp = S TS in ´ F r.v ´ K cm ´ K 1,

where S TS in is the sum of tariff rates of released workers;

F r.v – working time fund of one worker per year, h;

K cm – shift coefficient;

To 1 – defined as the difference between 100% and the amount of additional payments, %

E salary = (12.88+10.77+8.63) ´ 169241 ´ 2.1 ´ 0.6 = 6883.5 (thousand rubles)

The savings in the wage fund will be 6883.5 thousand rubles, if you combine the work of 12 people, then 6 people will be freed up with tariff rates of 12.88 rubles / hour, 10.77 rubles / hour. and 8.63 rubles/hour, of which 3 work on the first shift, and 3 on the second shift. The remaining 6 people will receive an additional payment of 40%.

2). An absolute reduction in the number of workers caused by automation of production, improved organization of production and labor leads to savings in the wage fund:

E f.zp = ZP av.plan ´ Ch in,

where ZP average plan is the average salary according to the plan;

N in – number of released workers.

E f.sl = 99700 ´ 39 = 388.8 (thousand rubles)

Let’s assume that a new high-tech automated line for the production of tiles will be introduced in the tile shop, which will free up 39 workers, then the wage fund savings per year will amount to 388.8 thousand rubles.

Conclusion

The purpose of this work was to study personnel cost management.

In connection with this goal, the following tasks were solved:

Concepts and structures of labor costs are considered

The total expenses (costs) of employers for labor include wages and all additional costs associated with ensuring the reproduction of the labor force. All costs for employers are conventionally divided into direct (direct wages) and indirect, which includes all other costs.

Indirect payments perform various functions:

Attracting and retaining labor;

Labor stimulation;

Increased labor productivity;

Creating an attractive image of the enterprise;

Increasing job security and income for workers.

Studying the classification of personnel costs

The following classification criteria are accepted:

1. Phases of the production process: labor production costs, labor distribution costs, labor consumption costs.

2. Depending on the level of income: from the position of the state, from the position of the enterprise, from the position of the employee.

3. Depending on the intended purpose: for education, for retraining, for training, for social protection and social insurance, for advanced training, for improving working conditions, medical care, for improving working conditions, medical care.

4. Depending on the sources of financing: funds of public organizations, state, enterprise, employee.

5. Regarding the nature of costs: direct, indirect.

6. Depending on the time of reimbursement: long-term, current costs.

7. Regarding the mandatory nature of costs: mandatory, optional.

8. Depending on the feasibility of cost reduction: reserve-forming, non-reserve-forming.

Disclosure of the essence of the system of indicators for assessing labor costs

To characterize production labor costs, the following indicators are used:

1) the enterprise’s total labor costs for the period;

2) the share of labor costs in sales volume;

3) costs per employee;

4) costs per hour worked;

5) profit per ruble of costs.

Conducting an analysis of the total costs of labor and social payments using the example of the enterprise LLC "Ceramic Products Plant"

The total costs of the enterprise OJSC "Ceramic Products Plant" for labor in 2005. amounted to 36,120.6 thousand rubles, which is 7.5% more than in 2004, including labor costs in 2005. 35795.5 thousand rubles, which is 2430.1 thousand rubles. more than in the previous year. Social payments from 2004 to 2005 increased by 89.9 thousand rubles.

Development of measures to improve the organization of wages:

1) reduction in numbers as a result of an increase in standards, service areas or combination of functions;

2) an absolute reduction in the number of workers caused by automation of production, improvement in the organization of production and labor.

List of used literature

1. Labor Economics: Textbook/Ed. Prof. P.E. Schlender and prof. Yu.P.Kokina. – M.: Yurist, 2002. – 592 p.

2. Organizational personnel management: Textbook/Ed. A.Ya.Kibanova. –M.:INFRA-M, 1997. -512 p.

3. Enterprise Economics: Textbook/Scientific editor B.I.Chaikin, V.Zh.Dubrovsky. - Ekaterinburg: Ural Publishing House. State Econ. Univ., 2002. – 505 p.

4. Organization of production at an enterprise (firm): Proc. Manual/Ed. O.I.Volkova, O.V.Devyatkina. – M.:INFRA-M, 2004. – 448 p.

5. Turovets. Organization of production and enterprise management: Textbook / – 2nd ed. – M.: INFRA-M, 2005. – 544 p.

6. Identification and assessment of reserves for growth and labor productivity industrial enterprises: Methodological recommendations/Prepared by: Ya.L. Shagalov; N.I. Kovaleva; L.E. Derina; A.A. Makhmutova - M: ECONOMY, 1990; - 120s.

7. R.A.Yakovlev. Remuneration at the enterprise.-M.: Center for Economics and Marketing, 1999.-248 p.

8. V.V.Koksharova.Analysis and modeling of labor indicators at an enterprise: Textbook. Manual.-Ekaterinburg: Ural State Publishing House. economy University, 2003.-236 p.

McConnell K.R., Brew S.L. Economics. Principles, problems and policies. T. 2. - M.: Republic, 1992. - P. 171.

Population and labor resources: Directory. - M.: Mysl, 1990. - P. 25.

Economic statistics. - M.: Finance and Statistics, 1983. - P. 536.

Kulishova P.E., Kulishov E.N. Financial sources of increasing the level of scientific and technical potential of an enterprise // Materials of the II Republican scientific and practical seminar-meeting "Science and modernity". 24-25 Dec. 1991 - Alma-Ata, 1992. - P. 48.

] Kazantsev A. Experience in training and use of labor in the US economy. - M.: Publishing House AON, 1991. - P. 18.

Tatarnikov A.A. Personnel management in corporations in the USA, Japan, Germany. - M.: NIO PIK, 1992. - P. 70-73.

Popov A.N., Rossik E.Ya. Problems of the labor market // Ways of forming the labor market. Part 1. - Omsk, 1991. - P. 17.

Labor productivity growth in the US private sector // Industrial Engineering. 1990. V. 22. No. 9. P. 8.

Kotlyar A.E. Reproduction of the workforce // Population and labor resources: Directory. - M.: Mysl, 1990. - P. 28.

On the composition of costs for the production and sale of products (works, services), included in the cost of production (works, services) and on the procedure for generating financial results taken into account for taxation // Accounting. - 1992. - No. 10. P. 27-33.

Forms annual report// Accounting. - 1992. - No. 11. - P. 5-12.

To assess the efficiency of resource consumption, we use the methodology proposed in the textbook: Adamov V.E., Ilyenkova S.D., Sirotina T.P. and others. Economics and systems engineering of the company / Ed. S.D. Ilyenkova. M.: Finance and Statistics “1996”

For more information about what personnel costs are, as well as how to manage them wisely, read our article.

You will learn:

• What are personnel costs?
• How to properly organize staff costs.
• How to plan staff training costs.
• How to optimize/reduce personnel costs.
• Is it possible to calculate the efficiency of personnel costs?
• How to properly budget for personnel costs, reducing costs without laying off employees.

Where to keep records of personnel expenses

When calculating salaries, the following forms are used:

• Payroll (Form No. T-49), recommended for small and medium-sized organizations;
• Payroll (form No. T-51), used when calculating wages for all categories of workers; recommended for large organizations;
• Payroll (form No. T-53), used when accounting for salary payments;
• Personal account (forms No. T-54 and No. T-54a), it is filled out by an accountant for each employee on the basis of primary employment documents.

The personal account is filled out throughout the year, with all deductions and charges reflected monthly. The data contained in the personal account provides the basis for calculating average earnings when paying for vacations, sick leave accruals, etc. A new personal account is opened for each employee for the next year.

What do staff costs include?

According to the current instructions of the State Statistics Committee of the Russian Federation dated July 19, 1995, personnel costs involve 3 groups of costs:

1. Labor costs (wage fund);
2. Social payments;
3. Expenses that do not relate to wages and social benefits.

Labor costs include all relevant company expenses, regardless of funding sources, including payments of the following types:

1) Payment for time worked:

• wages at tariff rates, piece rates, salaries;
• the cost of real reward;
• percentage of revenue, cost of services provided;
• incentive payments;
• natural and cash bonuses, regardless of the source of payment;
• compensation payments in connection with working conditions and working hours;
• monthly longevity pay and remuneration;
• commission (for brokers, insurance agents);
• payment for managers and specialists who were involved in the process of training, retraining, and advanced training of personnel, diverted from their main work;
• payment for special breaks in work;
• fees for full-time employees;
• payment of the difference in salaries for temporary substitution, part-time work and other unlisted employees.

2) Payment for unworked time:

• payment of annual, educational and additional leaves;
• payment for downtime due to forced absences and the fault of employees;
• payment for preferential time, time for carrying out government duties, donors;
• payment for gifts;
• one-time bonuses paid based on the results of work for the year;
• payments for food, fuel, housing maintenance;
• compensation to employees for unused vacations;
• material assistance.

Social benefits include:

• pension supplements for employees of the enterprise;
• one-time benefits to retiring labor veterans, paid at the expense of the enterprise;
• payment for sanatorium and tourist vouchers, sports activities;
• contributions from the organization's funds to pay for medical services and health insurance;
• compensation for women on partially paid parental leave;
• reimbursement of expenses for children’s stay in nurseries and kindergartens;
• severance pay upon termination of an employment contract;
• compensation for harm caused to the health of workers, occupational diseases and injuries, payments for dependents of the deceased, compensation for moral damage according to a court ruling;
• payment for travel to the place of work, transport services;
• payments during the period of employment upon dismissal due to staff reduction;
• scholarships for people sent by the company to study;
• financial assistance in connection with the employee’s family circumstances;
• assistance with repayment of various loans and housing construction.

Expenses that do not relate to wages and social benefits:

• insurance contributions to social funds, non-state pension funds, payments from them;
• payments on shares, bonds, dividends on shares;
• cost of workwear and uniforms;
• royalties;
• travel expenses;
• expenses for paid staff training;
• expenses when moving to another place of work;
• expenses for sports and socio-cultural events;
• costs of maintaining social facilities;
• costs of servicing gardening partnerships.

Personnel cost management involves optimizing and budgeting personnel costs.

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How to plan personnel costs

The process of budgeting personnel costs involves the following stages:

Stage 1. Preparation and analysis of the necessary data (assessment of the current period’s activities, forecast of its results).

A preliminary analysis of the plans of the divisions is carried out with the necessary adjustments being made in the general interests. This is done to ensure that the increase in employee costs does not outpace the increase in labor productivity.

Budget restrictions include:

• lack of funds for execution;
• tougher competition;
• inability to purchase resources at reasonable prices;
• lack of experienced and suitably qualified employees;
• other factors.

Stage 2. Goals are determined (key performance indicators - qualitative and quantitative, used in fact when assessing the effectiveness of your budget).

Stage 3. A resource budget is drawn up (with the definition of cost objects).

Stage 4. A nominal budget is drawn up (the resource budget is translated into a cash cost budget).

Stage 5. Analysis, control, adjustment.

Stage 6. Budget approval.

Stage 7. Ensuring work to fulfill the approved budget.

Stage 8. Budget execution.

Planning of personnel costs is based on the results of planning the need for personnel. It is required to take into account the tasks and goals of the organization for the planning period, company development plans, production and sales plans, and the state of the labor market in the reporting region. It is important not to limit ourselves only to assessing the quantitative need for personnel, but also to assess the qualitative one - in particular, requirements in relation to education, qualifications, personal and business qualities, compliance of employee characteristics with the requirements for their jobs.

The most expensive item in the personnel budget, which requires special care during planning, is the salary fund. It is necessary to plan the wage fund in accordance with the requirements of Russian and labor legislation, recommendations and conventions of the ILO.

Let's focus on the basic principles when creating salary costs:

1. Harmonize the growth rate of labor productivity and real wages.
2. Consider and predict labor market impacts.
3. The mechanism for generating labor costs should be logical, simple and accessible to employees.

Many companies today are interested in attracting young promising specialists with the formation of special programs for this. In this case, the budget for hiring personnel must provide for the costs of working with universities: the price of participation in this event is as per day open doors, amount of scholarships, payment for student internships and more.

It is also necessary to take into account the likelihood of errors made in the hiring process, dismissal of employees who did not pass the test, possible refusal some candidates for employment. Hiring errors can be roughly classified into 3 categories:

1. Employment of unsuitable candidates;
2. Erroneous creation of a vacancy;
3. Denial of employment to a qualified applicant.

To plan personnel costs, an assessment of the need for employee training is required. Among the methods for assessing the need for training it is worth noting:

• expert assessments (assessment of training needs based on requests from department heads);
• sociological research - based on a survey of employees and managers of the organization;
• personnel assessment - based on qualification assessment, etc.

The most effective and objective option is the last one, although it is the most expensive solution.

To plan personnel costs, it would be advisable to take into account the number of employees who need training, as well as the forms and methods of training. A separate expense item for personnel training is the organization of a company training center.

When planning budget items for employee expenses, you can work with various methodological approaches.

Difficulties often encountered when budgeting expenses

1. Unclear division of responsibilities between HR and financial services. A common phenomenon in Russian practice competition for influence in matters of personnel budgeting arises among HR directors and head of financial services.
2. The HR manager is not involved in the final approval of personnel budgeting. Often, the budget for employee expenses is discussed and adopted without the HR director, who is not a member of the budget committee.
3. Sequestration of expenses by management without conducting a systematic analysis of approved expenses.
4. High cost of personnel costs.
5. Features of domestic attribution of costs and taxation.
6. Failure to comply with the adopted budget. The budget of some organizations is developed and adopted only formally. A lot of time is spent on its development, but the work is never followed.

How to calculate the cost effectiveness of personnel training

Let's evaluate the indicator sales growth per 1 ruble of training costs sales staff. Let’s assume that the average sales volume at retail outlets in the first half of the current year was 20% higher than the sales volume for the same period of the previous year, or 100 million rubles in absolute terms.

We will conduct an expert assessment of the factors that influence this dynamics. Let's assume these factors are staff training and new advertising campaign. Let’s also assume that the estimated impact of “staff training” was 50%. Therefore, the result of training can be assessed as an increase in sales in retail network for 50 million rubles.

Let's focus on the costs of training sales specialists (data in the table). These include the cost of: conducting training programs and internal trainings (taking into account the salaries of internal trainers, the cost of food for employees during the training period, the necessary stationery), also for the assessment center (including the salaries of employees who participate in the procedure, expenses for stationery and food), as well as for conducting a “mystery shopper” assessment, etc.

Let's calculate the effectiveness of employee training costs as follows:

EFFECTIVENESS = volume of sales increase as a result of training / costs of training and evaluation of its effectiveness

The efficiency in our case will be equal to: 50,000,000: 1,692 = 30 rubles. increase in retail network sales by 1 rub. training costs.

• Motivating sales managers: effective ways

You can’t save money on employee training

Nelly Sosedova,

General Director of ZAO MMK Formed, Moscow

In any case, personnel costs should not be reduced. After all, savings on personnel can have serious consequences for business; in particular, we clearly see this trend in our industry.

It is fundamentally important in the medical industry to maintain a high level of qualifications of specialists. Therefore, saving on wages and employee training is unacceptable. Consequently, the main saving tool is not cutting costs, but ways to optimize personnel costs and the entire work process. This path is quite difficult, but justified in the long term.

The CEO has a need to reduce personnel costs when revenues lag behind costs. To understand the reason for this situation, an analysis of the company's expenses is required. So I get a summary from my accountant every month based on a number of criteria. I analyze the reasons for overspending for the previous month - it turns out a starting point to increase overall management efficiency.

How to optimize personnel costs: effective and proven methods

Hand over some work for outsourcing. To optimize personnel costs, you can contact a professional partner. Outsourcing allows you to attract qualified personnel. This often turns out to be cheaper in terms of maintaining specialized equipment for delivering goods, etc.

Combine functions in one person. You can introduce additional payments and other incentives for combining functions, while reducing the total number of employees.

Involve students. An effective tool is inviting final year students from specialized universities. Their knowledge during this period is already sufficient to work in certain positions. Upon completion of your studies, you will receive a ready-made specialist who understands the specifics of the company and does not need additional training.

Organize project work. Some companies work on long-term projects. Therefore, there is not only a functional structure, but also a project structure. This ensures savings on attracting additional personnel, without unnecessary links in the overall organizational hierarchy of the company.

Transfer employees to remote work. You may not invite new employees to replace employees who have gone on maternity leave. Simply equip for a young mother workplace at home, while retaining all the bonuses. Thanks to modern technical means You can organize effective communication between the office, warehouse and remote employees.

Remove unnecessary people from the office. Permanent employees are top managers, employees of the IT department, personnel department, specialists in sales, finance, marketing, procurement, as well as designers and estimators. Involve employees on new projects under fixed-term employment contracts, form a team. Introduce 2-3 permanent specialists into this team who will monitor compliance with deadlines and progress of work. At the end of the project, when no new ones are expected, you can part with temporary employees.

A temporary employee is much cheaper than a permanent one

Dmitry Kunis,

President of the construction company STEP, St. Petersburg

Similar personnel system provides undoubted advantages - it is easier and cheaper to part with employees. There is no need to pay 2 salaries for the period from the date of notice to dismissal, a one-time compensation in the amount of salary, and then another 2 average monthly earnings if the employee joins the labor exchange.

Consequently, with a reduction of 10% of employees with a staff size of 300 people, the cost of payments can be more than 10 million rubles. If urgent employment contract, it is enough to pay only the last salary and compensation for unused vacation.

The employee knows the term and conditions of the contract; dismissal is not accompanied by negative emotions and conflicts. Another important advantage of fixed-term contracts is cases of care staff on maternity leave

Conduct personnel certification in accordance with current legislation, with the adoption management decisions according to its results.

Provide downtime to your employees.

Change working conditions. For example, employees may be offered work in another city.

Implement systems key indicators efficiency.

• Searching for employees: step-by-step instructions for a manager

You can save on recruiting

Azat Sharifyanov,

General Director of Mart-M LLC, Kazan

You should not worsen the conditions once agreed upon with the employee. For us, wages are sacred and cannot be reduced in any case. The income of doctors is proportional to the amount of money brought to the company by their clients. In this case, the patient received by our specialist must strictly comply with the specified scheme. All this needs to be calculated before hiring a specialist.

You can achieve savings on recruitment. In particular, you can pay attention to informal channels for searching - it costs nothing, and you get more objective information about the applicant. But this option is suitable only for small companies. In our case, the turnover rate is very low; new specialists are only needed when expanding our staff. From the very beginning, we created favorable and comfortable working conditions, with workers’ incomes being much higher compared to similar centers. When searching for specialists for positions where high qualification not required, we place television advertisements (crawling line). We haven’t contacted recruitment agencies yet.

Information about the author and company

Azat Sharifyanov, General Director of Mart-M LLC, Kazan. LLC "Mart-M" - medical Center, which has been providing a wide range of services for five years: dentistry, cosmetology, otolaryngology, ophthalmology, etc. The company employs 60 people: 20 of them are doctors, 20 are middle and junior staff, 20 are employees of administrative and business services.

Nelly Sosedova, General Director of JSC MMK Formed, Moscow. She graduated from the Russian State Medical University with a degree in cybernetics (until 1991 - the Second Moscow State Medical Institute named after N.I. Pirogov). In medicine - 11 years, has been working at the Formed company for eight years, in the position general director- one and half year.

Dmitry Kunis, President of the construction company STEP, St. Petersburg. Graduated from the Faculty of Mechanical Engineering of St. Petersburg State Technical University. Real estate valuation specialist. From 1990 to 1993, he was engaged in the design of road equipment and commercial real estate transactions in St. Petersburg. In 1993, together with Yuri Ioffe, he founded the company “Step - Construction Projects” (since 2002 it has had its current name). Supporter in the construction general contracting business narrow specialization and quality management.

Step LLC (STEP). Field of activity: full cycle construction services (work as a general contractor, designer, technical customer, consultant, management company and developer). Number of employees: 250. Key clients: Lukoil, Severstal, Air Liquide, AZIMUT, Castorama, Highland Gold Mining, Hitachi, Hyundai, IBIS, Linde Gas, MediaMarkt, Mitsui, OBI, Park Inn by Radisson, Procter&Gamble (Tula region), Technopolis.

When determining an organization's costs for personnel management, it is important to understand that the universal rules, methods and procedures strictly described in economic literature or enshrined in regulations, no. It's always creative process, since each organization is unique and inimitable, which means that the systems of intra-organizational payments cannot be the same for all organizations.

This also applies to HR services. Russian organizations, whose role is associated, as a rule, with the implementation operational tasks. This is due to a number of circumstances:

• ? a small number of organizations use strategic approaches to planning;
• ? there are no specialized services and a systematic approach to personnel management;
• ? in most cases, there are departments that perform narrow functions and are not connected by a single goal (HR department, labor and wages department, accounting, personnel training department);
• ? the number of personnel management specialists with specialized education and sufficient work experience.

Personnel costs are associated with the implementation of the basic functions of personnel management.

The implementation of these functions occurs within the framework of certain financial capabilities and limitations of the organization associated with the costs of its economic activities.

The determination of costs for complex HR management functions occurs within the framework of the organization’s total costs, taking into account its development strategy (Fig. 1.1).

The costs of maintaining personnel management services are its

total expenses intended for efficient work relevant services and allowing the implementation of the organization’s development strategy. These costs can be distributed to departments in accordance with the labor costs of personnel management specialists.

Personnel development costs are the total costs intended for planning, hiring and releasing personnel, allowing the implementation of the organization's development strategy.

The costs of using personnel are the total costs intended for the adaptation and functioning of personnel, allowing the implementation of the organization's development strategy.

Personnel development costs are total expenses intended for assessment, training of personnel and the formation of a personnel reserve, allowing the implementation of the organization's development strategy.

Rice. 1.1.

staff

Personnel costs are associated primarily with the process of reproduction of the labor force, which means its production (training, training, advanced training of workers, etc.), distribution, exchange and use, as well as ensuring the conditions and process of interaction between the employee, means and objects of labor.

The process of production (formation) of labor (ability to work), i.e. preparing an employee for training begins in the family, continues in educational institutions (schools, colleges, universities, etc.), at the workplace, where the process of continuous improvement of his qualifications takes place. The process of distribution and exchange of labor power, as a rule, occurs, firstly, in the labor market with the participation of three entities: employers, employees and states; secondly, directly in the organization: hiring, rotation, dismissal, etc. The use of labor is carried out at the workplace, in the labor process, in the production of specific socially useful products or services.

The level and structure of costs for the reproduction of labor in various countries are determined by historical, socio-economic, natural, climatic, cultural and other characteristics.

The degree of satisfaction of basic needs related to the reproduction of the labor force, relative to other countries or scientifically based standards, is one of the most important characteristics socio-economic progress of the state. Satisfaction problem specific needs reproduction of the labor force (food, housing, education, health care, etc.) is to establish the size of these needs, and then determine the sources of reimbursement for them.

The sources of reimbursement of costs for the reproduction of labor and the relationship between them in each country have their own specific features, determined by the composition and structure of costs for the reproduction of labor, as well as the peculiarities of the functioning of the economy, determined by the socio-economic policy of the state. Labor costs are formed on a permanent legislative basis. There is also a market component in this process.

Total labor costs are expenses throughout a person's life that ensure the normal functioning of workers and their family members. Such costs include expenses for food, clothing, household items and housing, cultural and medical services, education and vocational training, employment and migration of labor, meeting the social needs of workers during their working life and after its completion, including the costs of maintaining children, pensioners, disabled and unemployed citizens.

The formation of labor costs and their reimbursement (Fig. 1.2) is based on systematic approach and defines: subjects of relations, main levels of regulation, governing bodies, principles of interaction, legal basis, which should lead to the coordination of the interests of all subjects of relations.

The subjects of formation and reimbursement of labor costs are the social partners: the International Labor Organization, the state, employers, and employees.

The general definition of labor cost items and their standard classification are based on the International Labor Organization (ILO) Convention No. 117 “On the Fundamental Aims and Standards of Social Policy.” Article 25 proclaims the human right to a standard of living that is necessary to maintain health and well-being of himself and his family members, as well as the right to social security in the event of unemployment, disability, widowhood or other loss of livelihood but circumstances beyond his control. The list of labor cost items was approved by the ILO in the Resolution of the XI International Conference of Labor

Rice. 1.2. Labor cost reimbursement system for labor experts. Since 1985, ILO Convention No. 160 has included in labor statistics special section on labor costs. The Convention establishes general principles creating national classifications of employers' costs for the organization's personnel and conducting sample periodic statistical surveys in order to assess the level and structure of these costs (Table 1.4).

Table 1.4

International Standard Classification of Personnel Costs Recommended International conference statisticians

State labor costs are associated with the formation of the standard of living of the population and reflect the degree of development and satisfaction of the needs of each person, taking into account the operation of objective economic laws. Funds from budgets are spent on such expenses different levels(state, local), intended for social programs, housing construction, education, healthcare, etc.

An organization's personnel costs are the main source of reimbursement for the total costs of labor reproduction in countries with mixed economies and represent the amount of remuneration in cash and in kind for work performed and additional expenses of the organization in favor of employees during the year.

In the conditions of administrative-planned economic management, the lack of interest among organizations in optimizing personnel costs was explained by the fact that social and labor relations were one of the most tightly controlled segments of the planned economy. The state completely determined employment policy and, in essence, acted as the only employer with the private sector almost completely absent, so it took on most of the costs of education and training of skilled labor. Optimization of personnel costs and the task of improving wages were not stimulated (primarily the need to link the level of wages with the cost of reproduction of the labor force), since the establishment of wages was strictly regulated by the state through the tariff system: levels of tariff rates, differences in wages depending on the qualifications of the employee , conditions and intensity of work. Today's conditions pose the task of specifying personnel costs, accounting, analysis and optimization of all costs associated with its work and development. This is also due to the fact that the competitiveness of an organization largely depends on the personnel employed in it. Well-prepared, trained personnel with a high level of motivation for high-quality work represent no less, if not greater, wealth than the latest equipment and advanced technology.

An employee’s expenses for his own development and ensuring a certain standard of living depend on individual income, the formation of which is discussed in section 4.4.

The goals and objectives of regulating labor costs, which form the price of labor, are perceived by different parties in social and labor relations differently depending on the levels of regulation: state, industry, regional, organizational. For the state, the price of labor is the total cost of it, for the employee - individual income, for the employer - all expenses associated with personnel.

The relationship between groups of cost items may be the subject of discussion when working on tripartite agreements, as the positions of workers interested in increasing stable guaranteed payments and employers seeking freer manipulation of cost items and greater dependence of personnel costs on results collide economic activity organizations.

The regulation of individual items of employers' labor costs is not always logically interconnected, since the subjects of relations operating in this area pursue unequal and often multidirectional goals. This leads to unreasonable differentiation of the level of costs and deformation of their structure. This situation is due to the fact that during the transition to a market economy, an official concept for regulating the costs of labor reproduction was not formulated.

The establishment of state social guarantees that ensure the reproduction of the labor force only at the level of the physiological minimum reduces the role of legislative regulation of elements of employers' costs for maintaining hired workers. With the development of the social partnership system, there is a gradual expansion of the list and amount of labor costs regulated in contracts and agreements at different levels.

Employers' personnel costs provide, on the one hand, guarantees of labor force reproduction and production efficiency and competitiveness, on the other.

When determining employers' personnel costs, it is necessary to:

• ? conduct an analysis of the organization’s costs for all personnel and per employee, as well as labor productivity by developing indicators;
• ? determine restrictions on the organization’s personnel costs;
• ? determine areas for optimizing personnel costs;
• ? develop and implement specific measures to optimize personnel costs.

Analysis of costs for the entire personnel of the organization and for one employee makes it possible to determine their real level and structure and is the first step in the accumulation of statistical information necessary to develop specific recommendations for cost optimization.

Analytical calculations of personnel costs at the organizational level under the current accounting system are quite labor-intensive. The list of costs included in the cost allows you to specify groups of costs that have one or another target orientation and obtain a clear picture of the sources of financing. At the same time, financial reporting forms do not contain generalized indicators of labor costs, which is why it is necessary to work with primary accounting documents.

The formation and reimbursement of personnel costs are of great importance for the organization. Including labor costs in the cost guarantees their return after the product is sold. Financing from profit, especially at the present time, is very problematic, as it causes a reduction in funds for wages and puts the organization in a dilemma: either pay its employees now, or increase income from a more qualified workforce in the future, if part of the profit is spent on training personnel and professional development.

When dividing personnel costs into mandatory and optional for the purposes of analyzing an organization's personnel policy, the latter are of particular interest, since through their regulation the organization, in accordance with its goals, can influence the behavior of employees, ensuring an increase in production results. Classification based on the possibility and feasibility of reducing costs (reserve-forming and non-reserve-forming) reveals a problem, the essence of which is as follows. Like other types of production costs, personnel costs are an integral part of the cost of production. Reducing costs is an important factor in increasing profits. This suggests the conclusion that by providing systematic savings on personnel costs, the organization thereby achieves an increase in profits. However, this does not take into account that many personnel costs, which are inherently capital investments, will bring returns over a long period and their reduction will lead to negative consequences, the damage from which will exceed the costs themselves. The formation of a special depreciation fund in the organization would resolve this problem.

In addition to the organization’s personnel costs given in Appendix 1, personnel management is associated with the costs of maintaining the personnel service itself and its implementation of management functions. Since service employees are part of the organization’s team, the total costs also take into account the costs that directly affect them. To such costs should be added the material costs and operational costs of maintaining the personnel service (as part of general organizational expenses) or, if necessary to analyze the effectiveness of the personnel service, add to the material and operational costs of its maintenance the part of the total personnel costs attributable to personnel employees services.

The share of personnel costs in the cost of production tends to increase, which is due to the following factors:

• ? the absence of a direct relationship between labor productivity and personnel costs;
• ? the introduction of new technologies that place higher demands on the qualifications of personnel, which become more “expensive”;
• ? changes in legislation in the field labor law, the emergence of new tariffs, increased prices for essential goods (external factors).

Experience Western countries shows that the total costs of the organization associated with labor costs per employee are more than 2 times higher than the payment of monetary remuneration for labor. If all personnel costs, consisting of wages, as well as various types of personnel benefits, are estimated at 100%, then the indirect costs of maintaining personnel on average in industry will also amount to almost 100%.

Optimizing personnel costs involves solving the following three types of problems. The essence of problems of the first type lies in the need to choose the best option of actions that ensure the achievement of a very specific, i.e. given result with minimal consumption of resources. In problems of the second type, the amount of available resources is fixed; you need to find the best option for using them to obtain the maximum result. Problems in which the search for the best option is carried out in the absence of strict restrictions both on the volume of resources used and on the final result belong to the third type. When justifying decisions to determine areas for optimizing personnel costs, an organization should take into account, first of all, the degree of achievement of its goals, which should be characterized by certain indicators and.

Personnel costs can be optimized in the following areas:

• 1) between labor and capital. In this case, capital refers to the resources created by a given organization that are used to produce goods (services) and generate income for it. Capital includes fixed assets production assets: machines, equipment, units, buildings, etc.;
• 2) between the complex functions of personnel management of the organization, for example, it is necessary to increase the costs of hiring new employees or develop its employees;
• 3) within the complex functions of personnel management, for example, in the function of hiring personnel, determining the amount of costs associated with the use of certain sources of attracting personnel;
• 4) between the implementation of organization management functions inside and outside the organization: outsourcing, outstaffing, etc.

The need to optimize personnel costs arises in a number of cases:

• ? if shareholders demand to increase the value of the organization;
• ? restructuring of the organization (merger - acquisition);
• ? change of owner (appearance of a new investor);
• ? changes in the organization’s strategic guidelines (rapid growth, entering new market segments, etc.);
• ? the need for a general reduction in production costs.

There are traditional and modern methods optimization

personnel costs.

Traditional methods are used mainly for the overall reduction of production costs in the case of attracting personnel on the basis of an employment contract or a civil contract (contract agreement). The most likely options for the behavior of organizations in a situation of economic downturn are the following:

• ? temporary cessation of activity;
• ? providing everyone with unpaid leave;
• ? reduction in production volumes with reduction in number and (or) staff;
• ? reduction of wages established for employees;
• ? temporary cessation of payment of wages (delay of payment).

When choosing one option or another, you need to understand that quickly solving the task at hand - minimizing the costs associated with remuneration - is almost impossible.

The implementation of these behavioral options is associated either with the termination of employment contracts or with changes to their conditions, so it is important to correctly assess the costs associated with implementation! these measures to optimize personnel costs.

Carrying out measures aimed at reducing payments related to wages can be achieved only after a legally defined time (no earlier than two months). In addition, since reducing personnel costs affects the interests of the employee, the organization must be prepared to defend its position in court, incurring additional costs. Therefore, it seems important economic justification option to reduce personnel costs.

Collective agreements in force in organizations may contain clauses providing for additional benefits for employees in the event of their dismissal, for example, a larger amount of severance pay, conditions for retraining and retraining of dismissed workers but reducing the number and (or) staff of workers at the expense of the organization. In this case, it is necessary to comply with the specified clauses of the agreement.

It should be borne in mind that if the collective agreement contains conditions according to which the benefits and compensation provided to employees in the event of their dismissal at the initiative of the organization are less than those provided Labor Code Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), then these conditions can be challenged by the employee in court.

Temporary cessation of activity. If the financial difficulties of an organization are caused, for example, by delays in settlements with consumers and are, but management estimates, temporary, short-term in nature, then the organization is forced to reduce the amount of work for a certain, relatively short period, as a result of which a number of employees find themselves unemployed during a given period of time (simple). It is assumed that during downtime the employee is at the workplace. The organization's costs for downtime (Article 157 of the Labor Code of the Russian Federation) consist of at least 2/3 of the employee's average salary and payments at the rates of insurance funds accrued on the amount of payment for unworked time, including forced downtime.

Thus, a temporary suspension of the activities of an organization or its divisions (downtime) makes it possible to reduce labor costs during a certain period by no more than "/ 3.

Providing everyone with leave without pay. If the activities of an organization are suspended for a long period, then it is possible that some employees will try to find another job for this period (but part-time). Obviously, an employee who has taken a temporary job in another organization does not have the opportunity to be at his workplace (as the downtime mode implies). Therefore, he appeals to management with a request to grant him leave without pay. In this case, payment of compensation for forced downtime to the employee is terminated (Article 128 of the Labor Code of the Russian Federation). Thus, choosing this option allows you to completely stop paying wages without increasing your debt to employees and to the budget and extra-budgetary funds.

Reduction in production volumes with reduction in number and (or) staff. Typically, a collective agreement defines the procedure for releasing personnel in the event of a decline in the organization's business activity. If possible, the employee is given severance pay, a letter of recommendation, assistance in employment, retraining, etc.

Reducing wages established for employees. In a financial crisis, organizations may be faced with the need not only to reduce the number of employees, but also to reduce the amount of pay for the number of workers who remain at their jobs. Changes in wages can be carried out through the following actions:

• ? reduction of tariff rates (salaries);
• ? making changes to the bonus system;
• ? reduction or cancellation of benefits, additional payments, allowances.

Since such a management decision significantly changes the terms of the employment contract, it can be challenged, including in court, which will certainly affect the organization’s costs when choosing this option.

An indirect way to reduce wages is to introduce part-time working hours into organizations.

Temporary cessation of payment of wages (delay of payment). When an organization does not have Money for - payment of wages to employees, wages are accrued but not paid (the organization's debt to employees is formed). At the same time, the procedure for paying insurance contributions to extra-budgetary funds does not change and penalties are accrued for the amount of contributions that is not paid in a timely manner.

Modern methods of optimizing personnel costs are based on the redistribution of functions for managing the functioning of personnel using various options attracting temporary staff. These methods include:

• ? personnel leasing (staffleasing);
• ? selection of temporary staffing;
• ? removal of personnel from staff (outstaffing);
• ? use of external services (outsourcing);
• ? remote work.

Personnel leasing- legal relations that arise when a recruiting agency enters into an employment contract with an employee on its own behalf, and then sends him to work in some organization for a relatively long period - from three months to several years. It is mainly practiced in cases where the services of a qualified specialist are required with some regularity.

Recruitment of temporary staff used for short-term projects or work with a duration from one day to two to three months. As a rule, we are talking about hiring administrative and service personnel during exhibitions, conferences, marketing research, PR campaigns, as well as during illness or vacation of full-time employees.

Removal of staff used in cases where a recruiting agency (contractor) does not select workers, but recruits the existing personnel of the client organization (customer) into its staff. At the same time, employees continue to work in the same place and perform their functions. The number and qualifications of the required personnel are determined by the customer, who does not have an employment relationship with the provided personnel, but can motivate each involved employee. The contractor is thus the employer of the personnel, and the customer can hire personnel to perform various functions. For the duration of their work, the provided personnel becomes part of the customer’s team; all personnel document flow for the provided personnel is carried out by the contractor.

The use of outstaffing is justified if the following conditions are met:

• ? restrictions on permissible staffing levels. This case is often found in large holding structures that strictly plan and control the number of subsidiaries;
• ? maintaining gross profit volumes at the target level managing organization the task of reducing numbers. This case is a variation of the previous one. Reducing the number of employees may be a strategic goal of an organization aimed at reducing costs for social guarantees;
• ? implementation of high-risk projects. There may be projects that require a variety of staff to be hired, but if they fail, those staff must either be fired or given other jobs. If the project is unsuccessful, additional costs arise due to the release of personnel, leading to increased losses. In this case, the mobility of the project is lost, for example, if it is necessary to move the implementation of the project to another region;
• ? increasing business mobility. This may be necessary when working in rapidly saturated markets in different territories, when during the life cycle of a product it is necessary to ensure maximum coverage of various territorial markets without moving all the personnel involved in product sales;
• ? saving overhead costs on the maintenance of a large personnel department and part of the accounting department involved in payroll calculations. By obtaining personnel through a contractor, savings on overhead costs are possible. This savings is due to a reduction in the number of personnel departments and accounting departments of the organization, excluding expenses for special software;
• ? implementation of the “concentration of brains” concept in the organization. The essence of the concept is as follows: the organization’s staff consists of only key employees - the “golden fund”, the intelligence of the organization. Workers and support personnel are involved in outstaffing. By implementing this concept, it is possible to ensure a reasonable differentiation of social guarantees depending on the real value of the employee for the organization.

With outstaffing, the employer receives the following benefits:

• ? does not enter into an employment contract with the employee and, therefore, does not enter into labor relations with him;
• ? there are no risks of labor disputes regarding personnel attracted through outstaffing;
• ? the contractor resolves all issues related to compliance with the requirements of the Labor Code of the Russian Federation;
• ? mobility in matters of attracting and reducing personnel; at certain conditions the mobility lag may not exceed several days;
• ? there is no need to maintain personnel document flow for personnel attracted through outstaffing, therefore, there is no need to increase the number of the organization’s personnel service;
• ? stability increases production activities, since thanks to outstaffing it is possible to transfer part of the semi-fixed expenses into the category of semi-variable ones;
• ? it becomes possible to extend the probationary period for any necessary period;
• ? it becomes possible to build multi-stage motivation programs, including using a non-material incentive to transfer an employee to the main staff of the organization;
• ? It is possible to achieve significant savings in the costs of providing social guarantees.

The most attractive is the joint use of personnel outsourcing and outstaffing. With such a “symbiosis” one can expect savings in the “Overhead” item.

Use of external services. In this situation, the organization transfers some of its functions external organization(a division of another organization). The customer buys a service from the organization (contractor), and not the labor of specific employees. Moreover, the function is transferred completely to the contracting organization, and the customer organization does not have personnel engaged in performing this function. The cost of the service is determined by an agreement between the customer and the contractor. The contractor himself decides on the number of personnel who will implement the transferred function. The customer does not have an employment relationship with the contractor’s personnel and cannot exert a motivational influence on them.

As a rule, work that is necessary to maintain the life support of the organization, but is not core for it, is outsourced: maintenance computer networks, logistics, marketing research or cleaning the premises. In personnel management, outsourcing is given personnel records management, which includes the following types of services: HR audit, restoration of personnel documentation, recruitment and other personnel issues. The advantages of outsourcing are:

• ? concentration on the main activity;
• ? rationalization of production operations;
• ? gaining access to professional knowledge;
• ? risk diversification;
• ? no need to constantly implement new technologies on your own;
• ? improving the quality of products (services);
• ? release human resources;
• ? optimization of cash flow (cash-flow);
• ? increasing control over the business;
• ? the business's ability to change (but demand).

However, there are also disadvantages of switching to outsourcing, which include:

• ? concerns about the reliability of the service provider (bankruptcy, etc.);
• ? loss of control over the production process;
• ? potential reduction of own staff;
• ? concentration on the product (process), rather than on the consumer;
• ? loss of the opportunity to grow our own qualified personnel;
• ? negative attitude from own staff.

In Western practice, it is customary to use a scheme for assessing the feasibility of switching to outsourcing according to the criteria “strategically important/non-strategically important”, “competitive/non-competitive”, developed by PriceWaterhouseCoopers and presented in Table. 1.5.

Table 1.5

Assessing the feasibility of switching to outsourcing

However, the criteria for determining how strategically important an organization's position is separate species operations, are unique to each organization and are subjectively perceived by managers.

The “Reorganize” field allows you to outsource the operation in the short term, but in the long term, control must be returned to the organization.

The “Advanced Analyze” field provides many possible solutions: selling, expanding and providing services to other organizations; expanding profile and creating strategic competitive advantage.

When performing non-strategically important and non-competitive operations, PriceWaterhouseCoopers clearly recommends outsourcing them.

There are private criteria for switching to outsourcing used in Russian practice:

• ? inability to provide the required quality of products (services);
• ? cost reduction;
• ? release of scarce equipment and highly qualified personnel;
• ? release of unique equipment on which standard products are manufactured;
• ? improving the work of the procurement department;
• ? reduction of the range of purchased products through the purchase of assembled products.

The criteria for refusing outsourcing are:

• ? lack of reliable contractors;
• ? potential monopoly on the part of a possible contractor;
• ? reduction in efficiency below the required level;
• ? a significant increase in production time outside the organization, unacceptable to ensure the production process;
• ? the cost of production within the organization is less than the supply price on the market.

If we talk about the differences between outsourcing and outstaffing, the main one is that with outsourcing the customer pays for the performance of a certain function, and with outstaffing the customer pays for the provided personnel with the necessary qualifications. What these forms of personnel attraction have in common is the ability to reduce personnel costs without incurring losses associated with a decrease in labor productivity and product quality.

Remote work. When optimizing the cost of staffing, some organizations reduce the cost of creating jobs by setting up a virtual office based on remote work. The initiators of the introduction of remote work are organizations specializing in telecommunications and information technology. Virtual offices are used for editorial and journalistic work, reviewing, analytical work, setting tasks, writing technical assignments and programming, testing software products and so on. Their advantages are shown in table. 1.6.

Remote work, like any method of organizing a team, cannot be carried out without costs associated with the creation and operation of remote workplaces. In addition to the traditional ones, the following specific costs can be identified for their creation:

• ? on employees interacting with a teleworker;
• ? software;
• ? communications (cost of contracts for paging services, mobile phones, Internet costs, etc.).

The virtual office, as the most progressive form of work organization, should be distinguished from home work.

Table 1.6

Benefits of remote work for employers and employees

The considered methodology for building a personnel management system is implemented primarily in complex functions: the formation, use and development of the organization’s personnel.

Questions and tasks for testing

• 1. How did the vision of the person in the organization develop?
• 2. Define personnel policy. What factors determine it?
• 3. Which of the definitions most adequately reflects the object of management in the organization?
• 4. Give several characteristics of personnel classification.
• 5. What determines the effectiveness of personnel management in an organization?
• 6. Which of the supporting subsystems influence the effectiveness of personnel management in an organization?
• 7. List general, technological and specific functions related to personnel management.
• 8. What is meant by personnel costs?
• 9. What types of personnel budgets exist in the organization?
• 10. What does the process of budgeting employers' personnel costs include?
• 11. Name the main indicators of the organization’s personnel costs.
• 12. What restrictions should be taken into account when budgeting personnel costs?
• 13. In what areas can personnel costs be optimized?

Since, as the analysis has shown, in the cost structure of Shargunkumir JSC there is a large share of labor costs, for the enterprise under consideration it is advisable to develop and implement an economic mechanism for managing personnel costs, which may look like this.

To ensure prompt receipt of information about the need to adjust the strategy and tactics of company management, increase the degree of controllability and adaptability of the enterprise to changes in a market economy, it is necessary to create a reliable and flexible system resource management aimed at solving budget policy issues.

To organize a system for analyzing and planning personnel costs in enterprises taking into account market requirements, it is necessary to create modern system management of monetary resources, based on the development and control of the execution of a system of functional budgets for relevant cost items.

The economic mechanism for managing personnel costs involves establishing a procedure for calculating personnel costs in general and differentiated by element and includes five main stages:

Justification of the planned share of personnel costs in the total income of the enterprise;

Determination of allowable labor costs;

Calculation of the amount of the additional fund;

Determining the size of the enterprise's reserve fund;

Calculation of the amount of additional fund to be distributed among employees.

The created economic mechanism for managing personnel costs of an enterprise includes the following stages:

Stage. Justification of the planned share of personnel costs in the total income of the enterprise. This stage includes:

Justification of the planned share of direct personnel costs in the total income of the enterprise;

Justification of the planned share of indirect personnel costs in the total income of the enterprise;

Determination of enterprise income in the base period;

Justification of planned personnel costs;

Calculation of planned direct personnel costs;

Calculation of the planned amount of wages;

Calculation of the planned amount of additional payments and allowances for employees of the enterprise;

determining the amount of the additional fund to be distributed among employees in relation to indirect personnel costs. Gerchikov, V.I. Personnel management: the employee is the most effective resource company: Textbook / V.I. Gerchikov. - M.: INFRA-M, 2012. - 282 p.

At the first stage of the methodology for planning the costs of maintaining the personnel of an enterprise, the planned share of personnel costs in the total income of the enterprise in the base period is calculated. This value can be set in several ways - based on reporting data for previous periods or based on planned indicators. In a similar way, you can calculate the planned share of direct and indirect expenses in the total income of the enterprise.

Planned personnel costs are calculated using the standard cost formation method.

The planned value of the basic salary of enterprise employees is determined by developing a level wage system. The number of wage levels is established taking into account the specifics of production at the enterprise. Ivanovskaya, L.V. Personnel management: Theory and practice. Organization, standardization and regulation of personnel labor: Educational and practical guide / L.V. Ivanovskaya. - M.: Prospekt, 2013. - 64 p.

It is advisable for an enterprise to use five levels:

1st level - workers, rank and file;

2nd level - employees;

3rd level - specialists;

4th level - heads of departments;

Level 5 - senior managers of the enterprise.

The next step in developing a leveled remuneration system is to carry out an expert assessment of positions according to selected criteria. It is advisable to use a five or ten point rating. Each position at the appropriate level is characterized a certain amount points according to established criteria. As a criterion for the consistency of expert opinions, the Spearman and Kendall rank correlation coefficients, the Kendall dispersion coefficient of concordance, the entropy concordance coefficient, as well as the tools of pattern recognition theory are used.

At the next stage, a salary range is established for each level based on the financial capabilities of the enterprise and the restrictions imposed by the average level of actual wages for each position. Based on the assessment, the minimum salaries for each position are calculated.

Next, expertly carried out individual assessment the labor of each worker. An expert opinion about a specific employee consists of assessing his labor potential. Work experience, qualifications, level of professional and qualification development, etc. can serve as signs of labor potential.

The next step is to calculate the planned salaries for each employee, and their adjustment should be made taking into account the consumer price growth index. The amount of calculated salaries will be the planned amount of remuneration for the time worked.

The amount of additional payments and allowances will be determined based on the amount of percentages of established additional payments and allowances and the amount of established official salaries. Ivanovskaya, L.V. Organizational personnel management: Textbook / A.Ya. Kibanov, I.A. Batkaeva, L.V. Ivanovskaya. - M.: NIC INFRA-M, 2013. - 695 p.

Planned expenses of the enterprise to pay for additional work not included in the duties of employees (for example, loading and unloading operations, preparation production premises etc.) and performed in excess of normal working hours, are paid at separately developed rates or as a percentage of the salary.

Planned expenses for vacation pay include the company's costs for paying for regular annual and additional vacations, educational leaves and payment for cumulative days of rest (time off). The enterprise's expenses for vacation pay are formed on the basis of the enterprise's contributions to the vacation reserve. The maximum percentage of contributions to the reserve is determined based on data on the estimated annual amount of expenses for vacation pay. Employees of the enterprise are paid for the accumulated days of rest (time off) based on the official salary established on the day the time off was granted.

The calculation of planned bonus payments to employees based on the company's performance for the reporting period includes determining the percentage of remuneration for length of service and other bonus payments.

Planned indirect personnel costs include planned supply costs production process and internal social programs. Planned costs for ensuring the production process include costs for organized recruitment of labor, training, retraining and advanced training, costs for labor protection, expenses for business trips and relocations. Planned costs for internal social programs of the enterprise include costs for additional pensions and social insurance, planned costs for education, on the occasion of a wedding, anniversary, birth of a child, costs for maintaining children in preschool and school institutions, costs for sanatorium treatment, planned expenses for the payment of financial assistance to employees of the enterprise, one-time costs of the shipping enterprise.

At the second stage, the methodology for planning the costs of maintaining the personnel of an enterprise determines the amount of allowable personnel costs depending on the planned share of personnel costs and the expected income of the enterprise.

At the third stage, an additional fund for employees of the enterprise is calculated as the difference between allowable and expected personnel costs.

At the fourth stage, the size of the enterprise's reserve fund is determined depending on the share of reserve contributions and the size of the additional fund.

At the final, fifth stage, the amount of the additional fund to be distributed among the employees of the enterprise is calculated, taking into account the amount of the reserve fund. Kibanov, A.Ya. Personnel management: Theory and practice. Assessing the economic and social efficiency of personnel management in an organization: Educational and practical guide / A.Ya. Kibanov. - M.: Prospekt, 2012. - 48 p.

Let us present the calculation of the enterprise's personnel costs for 2016, taking into account the proposed one - Table 5.

Table 5 - Planning of personnel costs taking into account the proposed methodology for 2016

Let's calculate the expected and acceptable value of personnel costs for the enterprise for 2016 - Table 6.

Table 6 - Calculation of the expected and acceptable value of personnel costs for the enterprise for 2016

From the presented calculations it is clear that the expected share of the enterprise’s personnel costs in the planning period does not exceed the permissible value, lower than the level of the previous 2015. Taking into account the data in Table 30, the enterprise can afford additional personnel costs in 2016, both direct and indirect.

Thus, based on the results of the chapter of the work, the following conclusions were obtained. For Shargunkumir JSC, effective cost management may be associated with the cost accounting method used. Strategic management cost accounting is one of the progressive information sources that should provide the management of Shargunkumir JSC with tools for making management decisions and coordinating business functions in order to achieve effective results. Kashtanova, E.V. Personnel management: theory and practice. Control business career, career and professional advancement and personnel reserve: Educational and practical manual / E.V. Kashtanova. - M.: Prospekt, 2013. - 64 p.

The ABC method proposed for use involves the selection of functions, the implementation of which is associated with costs. This is the main difference between the method and traditional accounting systems, in which overhead costs are distributed proportionally to one selected base (direct labor costs, material costs).

In general, use ABC method in the system of strategic management accounting at JSC "Shargunkumir" will allow organizing effective cost management and will provide the basis for increasing the profitability of activities within the framework of a unified strategy.

Also, for the enterprise under consideration, it is possible to propose the development and implementation of an economic mechanism for managing personnel costs.