Modern wage systems. Modern wage systems and their characteristics Modern forms of the wage system

Salary: essence, functions and principles of its organization. Tariff and non-tariff wage systems. General characteristics of the research object of the VTF "Stroymost". Static reports on labor and wages of the enterprise for the period from 2006 to 2009.

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Topic: "Modern forms and systems of remuneration and their application in an enterprise (organization, company)"

Introduction

2.2 Organization of remuneration at the VTF "Stroymost"

2.3 Analysis of the use of the wage fund

2.4 Proposals for improving remuneration systems at the VTF "Stroymost"

Conclusion

Glossary

List of sources used

Application

Introduction

In the context of the transition to a market economic system, in accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers changes significantly. Many functions of the state for the implementation of this policy are transferred directly to enterprises, which independently establish forms and systems of remuneration and material incentives for its results.

The concept of “wages” has been filled with new content and covers all types of earnings accrued in cash and in kind (regardless of sources of financing), including amounts of money accrued to employees in accordance with the law for time not worked.

The relevance of the topic of the thesis research is beyond doubt, since the problems of developing and improving the organization of remuneration at the present stage of development of labor relations are of particular importance. This is due to the ongoing transformations of the social system, the reorganization of forms of ownership, the replacement of administrative methods of management with economic ones, the transfer of the economy to market relations.

The purpose of this thesis is to study the theoretical and practical foundations of the organization of remuneration.

To achieve this goal, the following tasks are expected to be solved:

Study the theoretical foundations of remuneration in an enterprise;

Characterize modern forms and systems of remuneration;

Study the organization of remuneration in a specific commercial organization;

Analyze the existing systems and forms of remuneration at the enterprise - the object of the study;

Suggest directions for improving the organization of remuneration at the enterprise under study.

The subject of the final qualifying work is a set of theoretical and practical provisions that reveal the essence of the forms and systems of remuneration in commercial organizations.

The object of the study is the Voronezh territorial company "Stroymost" - a branch of the Moscow open joint-stock company "Stroytrest", located at the address: 394000, Voronezh, st. Krasnoarmeyskaya, house 54. The main activity of the company is the construction, reconstruction, design and technical re-equipment of railway, road and city bridges, overpasses and other artificial structures.

The theoretical and methodological basis for the thesis research was the research of economists set out in the works of E.A. Vorobyova, N.A. Volgina, A.Ya. Gryaznova, R.A. Yakovleva , A.L. Zhukov, A.A. Speransky, N.V. Dragunov and other works devoted to this problem.

Sources of information support for the thesis research are:

Laws and Decrees of the Government of the Russian Federation, Labor Code of the Russian Federation, Rules, Instructions and Regulations of the Ministry of Finance of the Russian Federation, literary sources, publications in periodicals on the topic under study;

Regulatory documents on the formation of the wage fund and its distribution;

Static reports on labor and wages for the period from 2006 to 2009;

Analytical accounting data on wage distribution for 2006, 2007 and 2008;

Accounting statements of VTF "Stroymost" for the period under study.

During our thesis research, we use the following traditional methods:

Determination of absolute and relative indicators;

Horizontal (time) analysis;

Vertical (structural) analysis;

Analysis of relative indicators (coefficients);

Comparative (spatial) analysis;

Factor analysis.

The thesis consists of an introduction, two chapters, a conclusion, a glossary, a list of sources used, and appendices.

The introduction reflects the relevance of the topic of the thesis research, the purpose and objectives of the thesis.

The first chapter reveals the theoretical aspects of wages: the economic essence of wages, its functions and principles of organization.

The second chapter analyzes the organization of remuneration in the VTF "Stroymost", based on the results of the analysis, directions for improving the existing remuneration system are proposed in order to increase its efficiency.

In conclusion, brief conclusions on the study are provided.

The list of sources used, which includes 25 titles, reflects the works of scientists - economists, on which we relied when writing our thesis.

The thesis is presented on 60 pages of computer text, contains 8 tables, 2 figures and applications.

1. Theoretical foundations of remuneration in an enterprise

1.1 Salary: essence, functions and principles of its organization

Wages represent the price of labor power, formed on the basis of an objective assessment of the employee’s contribution to the results of the enterprise’s activities. Its size depends on the established minimum wage, the complexity of the work and the qualifications of the workforce, supply and demand for labor, the conditions for performing the work, the results of the enterprise, etc.

In a market economy, wages are considered as the volume of vital goods available to the worker, ensuring the objectively necessary reproduction of the labor force and included in production costs. Therefore, all labor costs must guarantee not only the reproduction of the workforce, but also encourage a more efficient use of material and labor resources, as a result of which the enterprise can make a profit in the amount necessary to expand production, modernize and replace the equipment and technology used.

Thus, in an enterprise, wages perform two roles: for the employee it is the income that he receives for his work, for the employer it is part of the costs of producing products or services. Under these conditions, the employee is interested in increasing his income. This can be achieved by selling your labor more profitably, as well as by putting in more labor effort, which increases your earnings. The employer, for his part, strives to minimize it per unit of product or service. The latter is possible by ensuring the rational workload of the employee during working hours through a more efficient organization of labor and production, increasing its technical level, as well as the application of more intense labor standards. This objective contradiction predetermines the complexity of the wage problem.

Since wage relations directly or indirectly affect the interests of all members of society, they are regulated by the state, which establishes the legislative framework for wage relations, improves them, controls and guarantees their compliance by the subjects of these relations at all levels. In addition, the state, acting as an employer, is itself subject to the current market mechanism for regulating wages. State institutions, public organizations, employers and employees participate in this process. The set of legislative and other regulations and institutions operating on their basis constitutes the mechanism for setting wages in society, with the help of which relations in this area are regulated, both in the labor market and within the enterprise, as well as the economic essence of wages.

The experience of developed countries shows that the mechanism of market organization of wages includes six main elements (Fig. 1.1):

1) a state system for ensuring minimum guarantees in the field of wages and its protection from negative phenomena in the economy;

2) a multi-level collective bargaining system that allows the interests of all interested parties to be sufficiently reflected when establishing basic payment terms;

3) the tax system for regulating the level of wages both as part of individual income and as part of the employer’s production costs;

4) an information system about the level and dynamics of wages and other employer costs for labor, giving a real picture of wages as the price of labor;

5) linking wages with the results of the employee’s labor through the wage system at the enterprise;

6) independent choice of forms and systems of remuneration, as well as forms of incentives at the expense of the profit received.

State participation in the field of remuneration is implemented by establishing:

Minimum wage, oriented towards the subsistence level;

Figure 1.1 - Mechanism of market organization of wages

State standards and guarantees in remuneration (for work overtime, holidays and weekends, during the performance of government duties);

Conditions for determining the portion of enterprise income allocated to pay for labor;

Inter-industry relations in wages;

Limitations on remuneration in kind;

The timing and order of payment of wages; state supervision and control over the full and timely payment of wages and the implementation of state guarantees for wages;

Conditions and amounts of remuneration in budgetary organizations and institutions;

Minimum salaries for heads of state-owned enterprises;

The level of taxation of enterprises and employee income.

The central point of the market model of wage organization is the system of collective bargaining regulation of wages, carried out by concluding a system of tariff agreements at four levels (Fig. 1.2).

Figure 1.2 - Market model of wage organization

Based on direct negotiations between employers' organizations and trade unions at various levels, it becomes possible to take into account the factors that determine them in centrally established wage levels. This is a change in the amount of a necessary product in society under the influence of the general increase in economic efficiency; changes in labor supply in the labor market; regulatory influence of the state on the labor market and the market of goods and services. In addition, the multi-stage nature of the negotiation processes makes it possible to more fully reflect the entire range of economic and social interests of various groups, both employers and employees.

Very important in the system of state regulation of wages is the system of wage indexation mechanism, which allows citizens to be partially or fully compensated for the rise in prices of consumer goods and services. Compensation is subject to income that is of a permanent nature, namely wages at rates and salaries, state pensions and benefits, scholarships, amounts of compensation for damage caused by injury in the event of damage to health during the performance of work duties.

The task of the enterprise in the field of wage organization is to provide for workers a level of remuneration that would be objectively determined by the requirements of the reproduction of the labor force. It must reflect the level of development of the country's economy and social relations adequate to them and at the same time must be linked to specific indicators that quantitatively and qualitatively characterize the labor activity of the employee or the unit in which he works, and be determined by the existing level of technology, technology and production organization and labor.

This approach to the organization of wages involves a wide variety of forms and systems of payment, additional payments and allowances, incentive systems that take into account the degree of economic development of countries, their traditions and national characteristics, the role of the state in regulating relations in this area, the degree of organization of employers and employees, economic results work of a specific enterprise, etc.

In a market economy, wages are influenced by a number of market and non-market factors, resulting in a certain level of wages.

Factors influencing the formation of wages are given in Appendix A.

Among the market factors influencing the wage rate and labor market conditions, the following can be identified:

Changes in supply and demand in the market for goods and services in the production of which this labor is used. A decrease in demand in the market for goods and services (as a result of rising prices for them, a decrease in consumer income, changes in consumer preferences, displacement by new goods) leads to a reduction in output volumes, and, consequently, to a fall in demand for the labor resource used and a deterioration in hiring conditions. On the contrary, an increase in demand for goods and services can lead to an increase in the demand for labor and an increase in wage rates.

The usefulness of a resource for an entrepreneur (the ratio of the marginal income from the use of the labor factor and the marginal costs of this factor). The increase in demand for labor largely depends on how long an entrepreneur can use extensive factors to increase the profitability of his enterprise. In other words, how long will it be cost-effective to attract additional workers, given the constant characteristics of other factors of production, in particular technical equipment?

3. Price elasticity of labor demand. An increase in the price of a resource (for example, an increase in wage rates under pressure from trade unions), increasing the costs of the entrepreneur, leads to a decrease in demand for labor, and, consequently, to a deterioration in terms of employment. At the same time, the price elasticity of demand for labor (its response to fluctuations in the price of labor) is not always the same and depends on the following conditions:

The nature of the dynamics of marginal income. Thus, if marginal income decreases slowly (labor-intensive industries with a high share of manual labor), then an increase in prices for the labor resource causes a slow decrease in demand in the labor market, i.e. The price elasticity of demand is weak. On the contrary, if the possibilities of obtaining returns from additional attraction of workers are exhausted quickly (a sharp decrease in marginal income), then an increase in the wage rate will cause a sharp drop in the demand for labor, i.e. in this case, the demand in the market for this labor resource is highly elastic;

Share of labor resource costs in the firm's costs. The higher the share of labor costs in the total costs of production of a product, the more the demand for labor depends on the price of labor, since changes in labor costs will largely determine the dynamics of total costs;

Elasticity of demand for goods in the production of which this labor is used. For example, the demand for food products such as bread, salt, butter depends on their price, and therefore the demand for labor used in their production will depend to a lesser extent on its price.

4. Interchangeability of resources. Considering the impact of this factor, it should be noted that the employer’s ability to reduce labor costs while keeping the technical base unchanged is significantly limited. The fact is that there is a so-called ratchet effect in the price of labor. In other words, the wage rate, while quite flexible in the direction of increase, practically does not move in the direction of decrease when conditions on the labor market change. In this case, the question arises about the possibility of replacing living labor with more productive equipment.

5. Changes in prices for consumer goods and services. An increase in prices for consumer goods and services, causing an increase in the cost of living, will entail, first of all, an increase in the reproductive minimum in the structure of the wage rate, and therefore the level of wages in general. When prices for consumer goods and services fall, there will not be such a direct relationship, given the already mentioned ratchet effect.

Non-market factors influencing the formation of wages include:

State regulatory measures related to the establishment of a minimum wage and the level of compensatory additional payments guaranteed by law.

Trade union policies and the strength of the trade union movement can have a significant impact on wage rates and terms of employment.

The final results of the enterprise's activities and the personal labor contribution of the employee - this factor is directly related to the amount of wages.

State regulation measures include laws, agreements, contracts that regulate the level of payment, minimum wage rates, and other conditions of employment are regulated by a system of collective agreements and agreements. In the Russian Federation, the procedure for their conclusion is determined by the Law “On Collective Bargains and Agreements”, adopted on March 11, 1992, taking into account amendments made by the State Duma on October 20, 1995.

Agreements can be concluded at the following levels:

Federal - general tariff agreement, industry and professional agreements;

Subjects of the federation - regional, sectoral, territorial;

Individual enterprises, organizations, firms - bilateral collective agreements. These agreements, in addition to collective agreements, are predominantly tripartite and are concluded between representatives of employers' associations and trade union associations at the relevant levels and representatives of the state. The parties to the collective agreement are employees and employers.

General and regional agreements establish general principles for regulating social and labor relations at the federal and regional levels.

Industry, professional, and territorial agreements establish wage standards and other working conditions, social guarantees and benefits for workers in industries, certain professions, and regions. Agreements at higher levels should serve as the basis for agreements at lower levels.

A bilateral collective agreement may include such items as: forms, system and amount of payment, monetary rewards and benefits, compensation, additional payments; wage indexation mechanism; duration of working hours and rest time; release conditions; obligations and additional social benefits and guarantees, etc. All this, naturally, to a certain extent limits changes in the terms of remuneration for the period of validity of the contract.

In addition, wage rates and terms of employment can be significantly influenced by trade union policies and the strength of the trade union movement.

There are four ways that trade unions can use to increase wages: the first is to limit supply in the labor market by establishing emigration barriers, legislatively limiting working hours, prohibiting the hiring of non-union members, limiting the intensity of work and workload per day; the second is pressure on the employer when concluding collective agreements; third - promoting the development of industries that ensure an increase in demand for labor and employment growth; the fourth is the fight against monopolization of production, since the monopoly tends to increase prices while reducing production volumes. The latter path leads to increased unemployment and worsening wage conditions.

The main functions of wages are presented in Appendix B.

The most important functions of wages are:

reproductive - this is the material basis for the reproduction of the workforce of appropriate qualifications. For a worker, wages are the main part of his personal income, a means of satisfying the basic living needs of him and his family and increasing the level of well-being. From the perspective of the total costs of labor reproduction, its value includes such aspects of a worker’s life as the costs of meeting the needs for food, housing, education, medical care, etc., and must correspond to or exceed the cost of the “consumer basket.” The main condition for performing this function is the establishment of the minimum wage at an objectively necessary level;

measuring - an estimated indicator of the labor contribution of each employee and labor costs in the production of the labor product. Using various elements of wages, labor costs of different quality and quantity are measured. The effectiveness of this function depends on compliance with the principle of differentiation of wages in strict accordance with its quantity and quality;

stimulating - a material incentive for interest in work and increasing labor productivity and quality of work. The implementation of this function is ensured by combining labor standards, tariff and bonus systems into specific wage systems, which ensure changes in the level of wages depending on the individual and collective results of workers;

regulatory - a means of regulating the labor market. By defining in industry tariff agreements the size of the minimum tariff rates of the 1st category, the range of the tariff schedule and the value of tariff coefficients, the types and sizes of bonuses and compensation payments, it is possible to effectively regulate the labor market;

social - establishing differences in wage levels. This difference should be sufficiently significant and ensure interest in advanced training, as well as differentiate the level of payment depending on the severity and responsibility of the work. However, the level of such differentiation must correspond to ideas about fairness in wages between social groups working both at a given enterprise and in a given region.

To implement the above functions, the following essential principles must be observed:

1. Increasing real wages as production and labor efficiency increases. This principle is associated with the action of the objective economic law of increasing needs, according to which more complete satisfaction of needs is possible only with expanded opportunities to receive more material goods and services for one’s work. However, such an opportunity must be linked to the results of production activities and labor efficiency. The absence of such a link can lead, on the one hand, to the payment of unearned money, and therefore to inflation, ensuring the receipt of nominal wages and, ultimately, to a decrease in real wages, and on the other hand, to the payment of underestimated, inappropriate wages. efficiency of labor input, nominal wages. As a result, opportunities to meet the growing needs of workers and increase wages will be lost.

2. Ensuring that the growth rate of labor productivity exceeds the growth rate of average wages (or the growth rate of production volumes over the growth rate of the consumption fund). The essence of this principle can also be formulated as maximizing labor income based on the development and improvement of production efficiency. Compliance with it determines the continuity of the process of accumulation, expanded production and is an indispensable condition for the development and prosperity of the enterprise. Violation of this principle leads to the payment of money unsecured by goods, to inflation, and the development of stagnation in the country's economy. In the conditions of a particular enterprise, this is a gradual slowdown in the process of updating means of production, a lack of orientation towards the development and acquisition of the most promising ones and, as a result, a drop in demand for products of lower quality compared to competing companies.

3. Differentiation of wages depending on the employee’s labor contribution to the results of the enterprise’s activities, the content and working conditions, the area where the enterprise is located, and its industry. This principle is based on the need to strengthen the material interest of workers in improving the skills of their work and ensuring high quality products. At the same time, differences in the amount of material goods necessary for the reproduction of the labor force, in working conditions, geographical and climatic living conditions must be taken into account.

At present, this principle, to put it mildly, is not respected. The paradox is that the level of qualifications of workers does not correspond to the amount of wages they receive. Thus, in industries that have more qualified workers, including education, culture, art, and healthcare, the average monthly accrued nominal wage is below the Russian average. The discrepancy between wages and qualifications leads to an outflow of personnel from those industries designed to promote the scientific, technical and cultural progress of the country.

4. Equal pay for equal work. In market conditions, the principle in question should be understood, first of all, as non-discrimination in wages by gender, age, nationality, etc., compliance with the principle of fairness in distribution within an enterprise or firm, which presupposes an adequate assessment of equal work through its payment.

All enterprises should strive to comply with this principle, as it allows them to: contain wage growth and prevent the drain of the most qualified personnel.

5. State regulation of wages. Ensuring this principle currently includes:

Legislative establishment and change of the minimum wage;

Tax regulation of funds allocated to pay for labor by organizations, as well as income of individuals;

Establishing a procedure for wage indexation when consumer prices rise;

Regulation of wages in state and municipal organizations;

Introduction and establishment of the procedure for applying the unified tariff system for remuneration of workers in public sector sectors and the establishment of a first-class tariff rate (salary) for them, as well as an increase in tariff rates (salaries);

Establishment of regional coefficients and percentage (northern) premiums;

Establishment of state guarantees for wages.

Thus, wages are formed as the cost (price) of labor power, ensuring normal reproduction of labor power, motivating workers to work effectively at their workplace. Its minimum level is regulated by the state taking into account its economic development by establishing: the amount of the minimum wage and the tariff rate of the 1st category; conditions for determining the part of the enterprise’s income allocated to wages; conditions and amounts of remuneration in budgetary organizations and institutions; indexing mechanism (Appendix B).

The organization of wages at an enterprise directly reflects the process of converting the price of labor into wages and largely forms production costs. Therefore, choosing the optimal wage system for an enterprise, type of production, or group of employees is a responsible and complex task. In this case, it is necessary to take into account the level of technology and technology, the peculiarities of labor organization, the functions of workers, and the economic tasks facing the enterprise. Of no small importance are the relationships between employers and employees that develop in the process of concluding tariff agreements and collective agreements. Any of the systems used should stimulate an increase in labor productivity, improve the quality of products, and reduce production costs.

The tariff system of remuneration for labor is most widely used in enterprises.

A non-tariff system is also spreading, based on the application of criteria for assessing the qualifications, complexity and productivity of workers and using them to distribute funds among them for wages, calculated in one way or another. This system makes it possible to more closely link the level of remuneration of each employee and the team as a whole with specific work results.

Salary structure is heterogeneous. On the one hand, it reflects the minimum wage and the tariff part of earnings guaranteed by the state, and on the other hand, the real results of the enterprise, the complexity of labor and the qualifications of the workforce. One part, which is usually called the tariff part, is established in the form of tariff rates (salaries) and piece rates for workers and official salaries for employees. The other part is provided by the income of a particular enterprise, due to which it is possible to increase both the tariff part of wages and the above-tariff part, including additional payments, allowances, bonuses and other payments. This is the economic essence of dividing wages into tariff and above-tariff parts.

The quantitative relationship between the tariff and above-tariff parts of earnings very significantly influences the stimulating capabilities of the material incentive system as a whole, since an increase or decrease in one of them is not a simple redistribution of the channels through which wages are delivered to workers, but a change in the nature of the connection with the results of labor. Tariff wages are not directly related to them, but indirectly, through the employee’s belonging to a specific professional qualification group, i.e. accrued for the results that must be obtained if his work meets the qualification requirements appropriate for the workplace he occupies. The above-tariff part evaluates results directly based on certain quantitative and qualitative indicators of individual and collective activity. The salary structure is given in Appendix D.

1.2 Tariff system of remuneration

The tariff system is one of the main elements of the organization of wages and is a set of regulatory data that makes it possible to determine the level of qualifications of an employee and differentiate payment for work performed with varying complexity and responsibility. With its help, under equal economic conditions, the unity of the measure of labor and its payment, equal pay for equal work, and differentiation of the main part of wages are ensured depending on factors characterizing the quality of labor. At the same time, under the conditions of the tariff system, the employee receives payment separately for fulfilling standards or functional duties, separately for exceeding standards, separately for working conditions, separately for the complexity of the work and qualifications. Thus, his salary consists of a set of assessments of his labor contribution and to a very small extent depends on the final results of the work of the specific unit in which he works and the enterprise as a whole.

The main elements of the tariff system are: tariff and qualification reference books, tariff rates, tariff coefficients and regional coefficients. Each of these elements is in close interaction, which, when used correctly, provides an effective system of material interest in highly effective work.

The tariff and qualification directory is a systematic list of jobs and professions of workers available at enterprises and organizations. It contains the necessary qualification characteristics and requirements for workers performing different content, degree of complexity and accuracy, work profile, in relation to production skills, accumulated knowledge, and also taking into account the nature of the responsibility resting on the employee for the correct performance of the work.

To ensure intersectoral unity in the tariffication of work, a Unified Tariff and Qualification Directory of Work and Professions of Workers (UTKS) has been developed, which retains the role of a normative document in matters of labor tariffication.

In addition, another 72 tariff and qualification reference books have been developed for various industries and types of work, taking into account their industry characteristics. ETKS tariffs 6195 occupations of workers.

Based on the reference books, the following are established: the name of the profession, categories of work, or the assignment of work to one or another wage group depending on the complexity, nature and specific working conditions in which it is performed; the qualifications required of employees are assigned a qualification rank; curricula and programs for training, retraining and advanced training of workers in all sectors of the economy are drawn up; lists of jobs and professions are being developed for preferential pension provision, etc.

The tariff and qualification directory for each profession and category has three sections: “Job characteristics”, “Must know”, “Work examples”.

Tariff rates express the absolute amount of wages of various groups and categories of workers per unit of working time. The initial basis for determining tariff rates by category is the tariff rate of category 1, which determines the level of payment for the simplest work. With the help of tariff rates, intersectoral regulation of wages is carried out. Intersectoral regulation involves the establishment of increased tariff rates in leading sectors of the economy. The highest rates are set for workers in the extractive industries, as well as in industries that determine scientific and technological progress. At non-state owned enterprises, the value of tariff rates depends primarily on the financial condition of the enterprise and is set by them independently. However, the tariff rates at these enterprises cannot be lower than those calculated based on the minimum wage.

Tariff schedules are a set of tariff categories and their corresponding tariff coefficients. They set the wage ratio depending on the complexity of the work and the skill level of the workers.

The ratio of the extreme digits of the tariff schedule is called its range. It establishes the ratio in the complexity and remuneration of workers of higher and lower qualifications.

In conditions of high inflation, it is advisable to use unified tariff schedules (UTS), regular revisions of which compensate for rising consumer prices and provide the necessary differentiation of wages in accordance with its complexity. The use of UTS in the production sector at enterprises of all forms of ownership allows us to eliminate the main drawback of traditional factory tariff conditions of payment - discrimination in the remuneration of specialists compared to workers. Specific enterprises, while maintaining tariff coefficients and the range of the tariff schedule, depending on their financial capabilities, can increase the initial rate of payment of the 1st category, setting it at a level above the minimum rate.

Regional wage coefficients reflect changes in wages depending on the location of the enterprise and are a means of inter-district regulation. The value of such coefficients established for the regions of the North, Far East, etc., ranges from 1.1 to 2.

The tariff system, differentiating the wages of workers by category, takes into account mainly the qualitative side of labor and stimulates the qualification growth of workers whose wages depend on their qualification category or position. In itself, it does not create a direct interest of workers in increasing labor productivity and improving product quality.

The leading role in stimulating labor activity belongs to the forms and systems of remuneration. Their interaction with the tariff system and labor standardization makes it possible to apply to each group and category of workers a certain procedure for calculating wages by establishing a functional relationship between the measure of labor and its payment in order to more accurately take into account the quantity and quality of labor invested in production and its final results. results.

Remuneration according to Art. 131 of the Labor Code of the Russian Federation appears in two forms: monetary and non-monetary. Remuneration in non-monetary form can be made only if this is provided for in a collective or labor agreement and with a written application from the employee. By law, the share of non-monetary remuneration is limited to 20% of the total wages.

The remuneration system is understood as a method of calculating the amount of remuneration to be paid to employees in accordance with the costs incurred by them, and in some cases, with its results.

Most enterprises use two main wage systems: piecework and time-based. The choice of remuneration systems depends on the characteristics of the technological process, forms of labor organization, requirements for the quality of products or work performed, the state of labor regulation and accounting of labor costs.

With piecework wages, the measure of labor is the output produced by the worker, and the amount of payment directly depends on the quantity and quality of the products produced in the existing organizational and technical conditions of production. With time-based wages, the measure of labor is the time worked, and the worker’s earnings are accrued in accordance with his tariff rate or salary for the time actually worked.

Both piecework and time-based remuneration systems can be supplemented by bonuses, which are combined with them and make it possible to establish more specific relationships between labor results and wages.

It is advisable to use a piecework wage system in cases where:

accurate quantitative accounting of the volume of work and assessment of their dependence on the specific efforts of the worker are possible;

technically justified time standards have been established for the work and the correct pricing of the work has been carried out in strict accordance with the tariff and qualification reference book;

* workers have a real opportunity to increase production output or the volume of work performed while increasing their own labor costs;

* an increase in output will not lead to a deterioration in product quality or disruption of technology.

The piecework wage system has the following varieties: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, piecework.

The direct piecework wage system is the simplest, since the size of a worker’s earnings varies in direct proportion to his output.

The piece-rate bonus system provides for the payment to the worker, in addition to piece-rate earnings calculated according to prices, of a bonus for achieving established individual or collective quantitative and (or) qualitative indicators.

The piece-rate progressive wage system provides for the calculation of a worker's wages within the limits of meeting production standards at direct piece rates, and when producing in excess of the initial standards - at increased rates.

Under a piece-rate progressive wage system, the growth of workers' earnings outstrips the growth of their labor productivity. This circumstance excludes the possibility of mass and permanent use of this system. It is usually introduced for a limited time in narrow areas of production, for a limited range of work, where for some reason there is an unfavorable situation with the implementation of the plan.

The indirect piecework wage system is used to pay the labor of some auxiliary workers who are not directly involved in production, but through their activities significantly influence the results of the work of the main workers served by them. These workers include adjusters, repairmen, transport workers and some others. According to this system, the wages of auxiliary workers depend on the output of the piece workers served.

The chord remuneration system is a type of piecework system in which a piecework rate is set for the volume of work without establishing standards and prices for its individual elements. The lump sum task specifies the total amount of earnings, the size of the bonus and the deadline for completing the task. This task (order) is communicated to the workers in advance, before the start of work. Having received it, workers visually represent the volume of work, the amount of earnings for completing it by the scheduled date, as well as the bonus that will be paid to them if the deadline for completing the task is reduced and the quality of the work is good. The latter is accrued on the amount of earnings within the maximum amount by regulation. In this case, such a system is called chord-premium. Payments to workers using the lump-sum system are made after completing the entire amount of work.

Typically, this system is used only for individual work that must be completed in a short time, for example, when eliminating accidents, urgent and immediate repair of equipment, etc.

All piecework wage systems can be used with varying degrees of effectiveness in both individual and collective forms of labor organization.

To distribute piecework earnings and bonuses accrued to the brigade, the labor participation coefficient (LPR) is widely used. When establishing KTU, it is recommended to take into account individual labor productivity, complexity and quality of work, compliance with labor and production discipline and other factors. The procedure for determining and applying this coefficient is established by a meeting of the brigade team, and its specific amounts for each team member for the planning period are established by the brigade council in accordance with the current regulations at the enterprise.

The average size of the KTU is taken as one. It is usually reduced for a careless attitude to work, failure to complete an individual task, low labor productivity, defective work, violation of labor and production discipline. Increased coefficients are established for employees who achieve high labor productivity, high quality of work, perform work in related specialties, are proactive and provide assistance to fellow workers. Thus, the labor participation coefficient established for team members can vary in the range from 0.8 to 1.5. In this case, the tariff wage for the time worked is usually guaranteed.

With a time-based wage system, a worker's wages are calculated for the time worked, depending on his qualifications. This system is effective in cases where: the worker cannot have a direct influence on increasing production output; norms and standards regulating the number and organization of labor of workers have been correctly established; there are no quantitative indicators of production; strict recording of the time actually worked by the worker is organized; with correct pricing of workers.

The time-based payment system has two varieties - simple time-based and time-bonus.

A simple time-based wage system involves calculating wages based on the worker’s tariff rate and the time he worked. When calculating the amount of wages, each hour worked is paid at the average hourly rate, determined based on the monthly rate (or salary) and the number of working days provided for by the schedule, i.e. for any number of working days in a month, the monthly tariff rate (salary) must be maintained. Thus, the time-based wage system interests the worker in improving his qualifications, and, consequently, his tariff category, and in maintaining labor discipline. However, it does not materially encourage the worker to increase productivity and quality of work. Therefore, in its pure form it is rarely used in enterprises.

A time-based bonus wage system is appropriate in areas where it is organizationally and technically impossible or economically inexpedient to stimulate an increase in output and where it is necessary to interest workers in improving the quality of their work. In this case, the conditions and indicators of bonuses are decisive. deterioration of others. One of the varieties of this system is the establishment of standardized tasks. Under this system, the wages of time workers consist of three parts: direct time payment, additional payment for completing a standardized task and bonuses for reducing labor intensity and increasing labor productivity. According to this system, a worker receives wages at the tariff rate for the time worked, and for exceeding the standardized task receives an incentive bonus, the amount of which is directly proportional to the amount of products produced by him in excess of the norm, or the time saved, provided for by the standardized task.

1.3 Tariff-free wage system

In conditions of remuneration based on tariffs and salaries, it is difficult to get rid of equalization and overcome the contradiction between the interests of an individual employee and the entire team. As a possible option for improving the organization and stimulating labor, a tariff-free wage system is used. This system is used, as a rule, in small enterprises and limited liability companies.

The non-tariff wage system is based on establishing the level of wages depending on the qualification level and business qualities of the employee, the complexity of the work and the functions he performs, and the assessment of his labor contribution to the overall results of the team.

In the most general form, the non-tariff option for organizing wages could be characterized by the following main features:

Predetermination, i.e. the close connection and complete dependence of the employee’s level of remuneration on the amount of the wage fund accrued based on collective work results;

Always a relative degree of payment guarantee, based on the assignment of constant (relatively constant) coefficients to each employee;

A constantly carried out assessment of the employee’s merits in his work team, expressed in the establishment, each time the employee’s wages are calculated, of the coefficients of his labor participation in current performance results, complementing the assessment of his qualification level (in content, it resembles the mechanism for determining the actual coefficient of labor participation based on the basic one in brigade distribution systems earnings).

The individual salary of each employee represents his share in the wage fund earned by the entire team. The employee’s share in the wage fund is determined by four factors: the amount of working time worked by the employee, the coefficients of qualification level and labor participation, and the number of employees in a particular work collective.

From the above it follows that with a non-tariff model of wage organization, the assignment of a certain qualification level to an employee (not a rank, but a level) is not accompanied by a parallel establishment of the corresponding tariff salary rate. The specific level of remuneration is not known to the worker in advance, although he, as a rule, knows how much work he will have to do, which was used at a certain stage in the development of collective farms.

Managers of not only small, but also medium and large enterprises began to resort to the non-tariff model. In the latter, certain combinations of tariff and non-tariff models of wage organization began to emerge. Their varieties are described in the works of E.A. Vorobyov, A.S. Golovachev and N.S. Berezin, N.A. Ryazantseva and D.I. Ryazantsev and others.

2. Analysis of the organization of remuneration in the VTF "Stroymost"

2.1 General characteristics of the research object of the VTF "Stroymost"

Currently, the Voronezh territorial company "Stroymost", hereinafter referred to as the "Firm", is one of the main contractors of the regional directorate of roads under construction and is a structural division (otherwise a branch) of the Moscow open joint-stock company "STROYTREST", hereinafter referred to as the "Company", and acts on the basis of the Regulations approved by the general meeting of shareholders. OJSC "STROYTREST" has 19 territorial divisions, the management of which is carried out by officials appointed by the Board of Directors of the OJSC. The Company carries out the functions of the Company at its location.

VTF "Stroymost" has been working successfully and fruitfully for more than 60 years. Organized on September 11, 1942 by the Decision of the Council of Defense and the Order of the People's Commissariat of Railways as a military restoration train No. 9. In 1946, it was renamed Bridge Train No. 409. In 1987, by government decree, it was renamed "Stroymost", and in 1992, into the Voronezh Territorial Stroymost company, a branch of STROYTREST OJSC.

The full name of the Company is Voronezh territorial company "Stroymost" - a branch of the Open Joint Stock Company "STROYTREST".

Location of the Company - 394000, Voronezh, st. Krasnoarmeyskaya, house 54.

The purpose of the activities of the VTF "Stroymost" is to make a profit and, on its basis, ensure the economic interests of the Company's shareholders and the workforce.

The main activities are: construction of railways, roads, city and pedestrian bridges, overpasses and overpasses of all types, their reconstruction and repair; installation of metal structures and fittings; installation of reinforced concrete structures from monolithic concrete, as well as installation of prefabricated and reinforced concrete structures; piling works; masonry of brick, stone, blocks; installation of gypsum concrete, arbalite, polymer products, etc., as well as wooden structures and products; construction of foundations and foundations, etc.

The company is endowed with property, which is accounted for on a separate balance sheet.

In market conditions, when the economic activity of an enterprise and its development is carried out through self-financing, and if its own financial resources are insufficient, through borrowed funds, an important analytical characteristic is the financial stability of the enterprise. Let us consider the composition, structure and dynamics of the property of this enterprise. Data on the property owned by the enterprise are presented in table 2.1.

According to the data presented in the analytical balance sheet, the total value of the property of the enterprise under study for the period under review decreased to 339,438 thousand rubles, which is a negative trend in the development of the enterprise. At the same time, non-current assets during this period increased from 24,163 thousand rubles. up to 25,914 thousand rubles, and in 2008 they increased by 1,966 thousand rubles, and in 2009 they decreased by 215 thousand rubles. compared to 2008. As for current assets, they decreased from 318,541 thousand rubles. up to 313524 thousand rubles.

Definition

The remuneration system is being improved everywhere. Every organization strives to improve the quality of motivation of its employees. The goal of this work is to make more profit. Companies strive to implement a system that would reward the work of company employees as fairly as possible.

Foreign sources interpret the term remuneration as the price paid by an enterprise for the use of a certain amount of time and effort by an employee. Compensation can be paid in various forms (salary, bonus, fee, etc.), but it is always the cost of a unit of services at which the worker’s activities are valued.

The Russian Labor Code defines wages as remuneration paid for labor. It depends on qualifications, quantity, complexity and quality of execution, as well as working conditions. The concept of wages also includes compensation (additional payments, allowances) and incentive payments.

Wages in a market economy represent the cost of workers' labor. It directly affects the standard of living of the population. Wages in a market economy can be nominal and real. In the first case, we are talking about a monetary form of motivation. It is calculated per hour, day or other time periods. Real wages represent the number of services and goods that a worker can purchase with the funds he receives.

For a company, wage costs are one of the main components of variable costs. They make it possible to attract a sufficient number of qualified employees to fulfill the assigned production tasks.

System development

After the collapse of the USSR, the wage system was transformed in modern conditions. The organizational approach to the formation of wages depends on the social and cultural environment. In Russia, the labor market was formed under the influence of a number of contradictions that arose under the influence of old and new views on reality.

The starting point for the creation of a modern system was the organization of wages from Soviet times. She had both advantages and disadvantages. The advantages of this model were full employment of the population, as well as their confidence in the future. The disadvantage of this system is low wages, as well as a shortage of labor of different skill levels.

Previously, remuneration was inextricably linked with its social organization. It was implemented using a tariff system for workers and salaries for governing bodies and employees. This was the first systematic approach that made it possible to reward the activities of workers in a differentiated manner.

In the Soviet Union, the tariff system took into account the level of qualifications of employees, as well as working conditions. These principles formed the basis of the modern tariff organization of payment. The salary system took into account what qualifications the employee has, what experience, and education. The volume of work, as well as the degree of responsibility of the employee, was also taken into account.

The amount of remuneration for one’s activities was determined not only by the quality, but also by the quantity of labor. It was also compared with established plans. The employee had to not only fulfill, but also exceed the established norm.

Today, modern wage systems distinguish between several types of wages. What makes it different is the presence (among other things) of a tariff-free incentive system. Various bonus approaches to paying employees for their activities have also appeared. Modern systems motivate people more than before to complete the tasks set by management.

Forms and systems

Modern forms and systems of remuneration make it possible to evaluate and reward an employee for the resources he expended in completing assigned tasks. There are different approaches to organizing this process. Remuneration is based on two main categories - time and quantity of work. Forms of remuneration can be of two types.

This is piecework and time-based payment. In the first case, remuneration is paid to the employee for the actual amount of work he performed. The time-based form involves payments for time worked. This takes into account his qualifications and the complexity of the operations performed.

The piecemeal approach to the formation of remuneration can be of the following types:

simple;
piecework-bonus;
indirect piecework;
chord;
piecework-progressive (can be collective or individual).

The time-based payment system can be of the following types:

simple;
time-bonus;
hourly;
Monday;
monthly.

According to current legislation, organizations in our country can independently choose payment systems. At the same time, they choose the amount of incentives, additional payments, and the ratio between them and individual categories of employees. The principles that guide the organization in this matter are enshrined in the contract, as well as local documentation.

Modern remuneration systems in Russia can be of two main types. This is a tariff and non-tariff form. Also today, an approach such as a bonus payment system is used.

Tariff methodology

Modern remuneration systems in an organization can be based on a tariff approach. For this purpose, tariff rates, tariff schedules and coefficients, as well as official salaries are developed. These categories are an integral part of the presented approach.

The tariff schedule is formed by a list of positions or professions that are assessed in terms of complexity of work and qualifications. For this, appropriate coefficients are used.

The tariff category is a value that reflects the complexity of the employee’s work and the level of his professional training. In contrast to this indicator, the qualification category is a value that reflects the level of qualifications of the employee. It is received at the educational institution after a training course.

Tariffication of work is the process of comparison and tariff or qualification category. This allows you to assess the complexity of the employee’s activities. This procedure is carried out under the influence of the Unified Qualification Directory.

Modern remuneration systems (including the tariff approach) are stipulated in contracts, local agreements, and regulations of the organization. Different approaches to remuneration are used for managers and subordinate personnel. This is explained by the peculiarities of their motivation.

Time payment

Time-based wages are a form of organizing remuneration for various categories of company employees. It can be used to reward managers and their deputies, employees, support staff, as well as non-production employees.

This approach has proven its effectiveness in conditions of automation and mechanization of the production process. In such areas, the operating mode and technological cycle are strictly regulated. There is no need to exceed the plan here. Workers are required to monitor the operation of equipment that performs a clear sequence of actions at set intervals.

Time-based labor is the best option for businesses that produce precision products with standardized specifications. At the same time, such motivation is combined with the establishment of certain tasks, the volume of which is strictly standardized.

Most often, modern industries use a simple and time-based bonus payment system. In the first approach, the employee is paid for his work in the form of a tariff rate. It is calculated in accordance with the salary scheme adopted by the organization. This fixed amount of funds is paid to the employee if he has worked all the time established by the standard.

This system can be organized on an hourly or daily basis. To calculate wages for one employee, the daily or hourly rate is multiplied by the number of time periods actually worked. To do this, use a time sheet.

Time-based bonus method

When analyzing modern remuneration systems, you should consider them in comparison. Thus, the time-bonus system is distinguished by the presence of an incentive bonus. In this case, there is a certain rate, tariff. But they add extra encouragement to it. It can be monthly or quarterly. Some companies pay such a bonus every six months or a year.

The bonus is calculated as a percentage of the established salary. Sometimes fixed, fixed amounts of money are used. The choice depends on the characteristics of the company’s activities and the motivation policy of its personnel.

Bonuses can be given for achieving the required quantitative or qualitative indicators.

So, you can consider the calculation method of a simple and time-based bonus system. For example, an employee’s salary is 12 thousand rubles. Out of 22 working days in a month, he worked only 20 days. His salary will be as follows:

Salary = 12000: 22 * 20 = 10909 rub.

In the same situation, with a time-based bonus payment system, the calculation would be different. In this case, the employee could have a monthly bonus of 25% of his salary. If an employee, for a good reason, did not go to work for 2 days in a month, but fulfilled the set standard (for quality or quantity of products), his salary will be as follows:

Salary = (12000: 22 * 20) + (12000 * 25%) = 13909 rub.

It is more important for the company that the employee fulfills the requirements set for him regarding the quality of his work. At the same time, he may not go to work for 2 days (for a good reason) and receive more money than with a simple time-based payment system.

Piecework method

Modern remuneration systems may be built on a slightly different principle. The piece-rate methodology is used to remunerate the activities of employees of the main production. This payment option will be appropriate in areas where quantitative indicators of labor results are important. This allows you to more accurately reflect the effort and time spent by workers in the process of their activities.

The piecework system opens up the possibility of establishing certain standards that reflect the actual output of each employee during a specified time. This allows you to calculate how many parts of the required quality a specific employee produced per shift, and whether he completed a certain amount of work.

Most often, piecework wages are used in combination with bonuses. Moreover, there is encouragement for fulfilling and exceeding the established norm. Improving the quality of finished products or saving resources (raw materials, supplies, energy, etc.) may also be encouraged.

Piece-bonus wages are one of the most common systems of motivation for employees in such industries. It has been around for many years, so it has been able to prove its effectiveness.

When calculating, both individual and collective work of a team or site can be taken into account. It depends on what kind of activity the enterprise encourages. If teamwork is required from employees, the entire site will receive a bonus, but only if the overall plan is fulfilled. If this is not required, each employee strives to exceed the established norm to receive a bonus. In this case, a certain rivalry arises between all employees of the site. It must be present within reasonable limits.

Chord system

Lump-sum payment is one of the most common methods of calculating wages using a piece-rate system. During the calculation, prices are determined for each specific volume of work, taking into account the deadlines established by the standard. The amount of payment is determined in advance, that is, even before the start of work.

Accordal remuneration is a very effective system of motivating employees whose work involves creating as many products or services as possible. Payroll is calculated based on calculations. In this case, established production standards are taken into account, as well as prices for each specific level.

The presented system is often used to motivate an entire team, workshop or site. The assessment is made based on the actual work performed. When the work is completed, the total amount will be divided proportionally among all team members. At the same time, they take into account how much time each employee worked. For this, it can also be used. This allows you to distribute the total profit between employees fairly, that is, in accordance with the personal achievements of each.

Direct, piecework-bonus system

With a direct payment system, an employee is charged a cost for each type of service performed or goods manufactured. For example, an employee receives 90 rubles per hour of work. In 2 hours he makes one part. Therefore, a unit of production costs 90 * 2 = 180 rubles. If a worker produces 4 parts in a day, he receives 180*4 = 720 rubles.

This system has certain disadvantages. Therefore, it is used less often today. This is only possible for industries in which the worker has little influence on production technology. Automation of lines controlled by workers makes it possible to achieve high quality parts. The tasks of employees whose work is paid according to a direct piece-rate system include monitoring the operation of the line and preventing its failures.

Piece-bonus wages are one of the most commonly used methods. It consists of payment at the basic rate and a bonus. For example, for one part a worker receives 60 rubles. If the entire batch was produced without defects, the worker receives a 10% bonus. So, a worker produced 100 units of product. He gets:

Salary = 60*100 + (60*100*10%) = 6600 rub.

This allows employees to be encouraged to produce high quality products. If parts must meet a certain standard, this allows us to obtain not only the required quantity of workpieces, but also achieve their high quality.

Progressive and indirect technique

Indirect piecework payment motivates employees to perform their work with high efficiency. It depends on each of them what reward for their activities will be received in the end. The entire team earns a total wage for their labor. For example, for a shift this figure was 14 thousand rubles. Each employee receives 20% of this amount (since there are only five people in the team). Payment for one shift will be as follows:

Salary = 14000 * 20% = 2800 rub.

Another option is the progressive piecework system. In accordance with this methodology, before starting work, a standard is established that the employee must fulfill. If he exceeds the established level, all parts of the excess are paid at an increased rate.

For example, up to 60 parts, and the cost of each of them is 40 rubles. All parts manufactured above this value cost 50 rubles. So, the employee was able to produce 90 parts. Payment will be like this:

Salary = 60 * 40 + 30 * 50 = 3900 rub.

This system motivates employees to produce more parts.

Having considered the features of modern remuneration systems, we can draw a conclusion about the motivation of the company’s employees. Organizations independently choose the methodology by which the calculation is carried out.

Ph.D. Dayrabaeva A.S., master's student Kalymbetova Z.A.

Kazakh Financial and Economic Academy, Republic of Kazakhstan

Modern forms and systems of remuneration

With the transition to market relations, the main mechanism for providing workers with material goods becomes the direct exchange of the employee’s qualifications and time for wages. At the same time, wages are no longer a part of the national income allocated by the state for these purposes, but a part of the income of the entrepreneur (as the owner of the means of production and the employer), spent by him to pay workers in accordance with the employment contract and the results of labor.

Employee compensation is all forms of benefits and payments provided by a company to employees in exchange for services rendered by them.

Remuneration to employees is classified into two types (Figure 1).

Figure 1. Classification of remuneration to employees

Short-term employee compensation - compensation to employees (other than severance payments and equity-based compensation payments) payable in full within 12 months after the end of the period in which the employees rendered the related services.

Long-term employee compensation means compensation to employees (other than severance payments and equity-based compensation payments) that are payable in full more than 12 months after the end of the period in which the employees rendered the related services.

In accordance with IFRS 19, it defines five categories of remuneration (remuneration) to employees:

1. short-term employee benefits, such as wages and salaries and social security contributions, paid annual leave and paid sick leave, profit sharing and bonuses (if paid within 12 months after the end of the period), and benefits in non-cash benefits (such as health care, housing and transportation, and free or subsidized goods or services) for currently employed workers;

2. post-employment benefits, such as pensions, other post-retirement benefits, life insurance and post-employment health care;

3. other long-term employee benefits, including paid time off for long-term employees or paid sabbaticals, anniversary or other long-term benefits, long-term disability benefits, and profit sharing, bonuses and deferred compensation if these payments carried out more than 12 months after the end of the period;

4. severance pay;

5. compensation payments with equity instruments

Remuneration in the Republic plays a dual function: on the one hand, it is the main source of income for workers and an increase in their standard of living, on the other hand, it is the main lever for material stimulation of growth and increased production efficiency.

For employee benefits, it is the main and main article of his personal income, a means of reproduction and increasing the level of well-being of himself and his family, hence its stimulating role in improving labor results to increase the amount of remuneration received. For the employer, the wages of employees are the funds spent by him on the use of hired labor, which constitute one of the main expense items in the cost of production (work, services). At the same time, the employer is interested, on the one hand, in a possible reduction in unit labor costs per unit of production, and on the other hand, in increasing labor costs in order to increase the enterprise’s income by stimulating the labor and creative initiative of employees. In addition, the level of remuneration has a tangible impact on the behavior of both the employee and the employer, which develops in connection with the regulation of relations between them in the conditions of demand and supply of labor in the labor market.

Thus, in conditions of market relations, wages are designed to perform reproductive, stimulating and regulatory functions.

The forms and systems of wages for workers determine:

A method for assessing the measure of labor and measuring labor for its payment (through working time, manufactured products, individual, collective and final results);

The nature of the functional relationship established between the measure of labor and its payment, the proportion of changes in wages depending on them or other quantitative and qualitative results of labor.

Labor costs are measured by working hours and the number of products manufactured (operations performed).

According to IAS 19, separate requirements are established for each type of employee benefit, due to the fact that the categories have different characteristics.

In the practice of organizing remuneration, two main forms of remuneration are used - time-based and piece-rate. Time-based is a form of remuneration in which the employee’s wages are calculated at the established tariff rate or salary for the working time actually worked. With piecework wages, the employee is paid a predetermined amount for each unit of work performed or product manufactured (expressed in production operations, pieces, kilograms, cubic meters, etc.).

The piecework form of remuneration is usually divided into the following remuneration systems, presented in Figure 2.

Figure 2. Piece-rate wage systems

Depending on the form of labor organization, these systems are in turn divided into individual and collective.

The direct piece rate system establishes payment for each unit of production at a piece rate.

The piece-bonus wage system provides for the payment of additional remuneration - a bonus for fulfilling established indicators or conditions.

Piece-progressive wages can be allowed for a limited period and in critical areas of production and provide for payment of labor within the initial (basic) norm - at regular rates, and for production in excess of the initial base - at increased (progressive) rates.

The indirect piece-rate system is used, as a rule, to pay auxiliary workers (repairmen, adjusters, etc.) and consists in the fact that their earnings are determined based on piece-rate prices for products manufactured by workers of the main production serviced.

The lump sum wage system establishes the amount of earnings based on production (time) standards and piece rates for completing the entire complex of work as a whole within a given time frame. The final payment for work performed piecemeal can be made after acceptance of the entire facility.

It is advisable to use a piece-rate form of payment in areas and types of work where rationing and accounting for individual or collective labor contribution and its final result are possible. An increase in the volume of work (volume of output) of the required quality depends on the skills (qualifications) of the employee.

Time-based wages are divided into simple time-based and time-based bonus wage systems. With a simple time-based system, an employee’s wages are calculated at the assigned tariff rate or salary for the time actually worked.

A simple time-based wage system, supplemented by bonuses for fulfilling established specific quantitative and qualitative performance indicators or conditions, is called a time-bonus wage system.

The forms and system of remuneration in organizations are determined by collective agreements or acts of the employer. In each specific case, exactly the form and system of remuneration should be used that most closely corresponds to the organizational and technical conditions of production and thereby contributes to improving the results of labor activity.

The choice of one or another form of remuneration is usually determined by the characteristics of the technology and organization of production to ensure product quality, forms of labor organization and labor supply.

Literature:

1 Radostovets V.K., Radostovets V.V., Shmidt O.I. Accounting for an enterprise. - 2nd ed. reworked and additional -Almaty: Center for Audit-Kazakhstan, 1998.

2 International accounting and financial reporting standards: Educational and practical manual. – Almaty: Zheti Zhargy, 2005.

3 Seydakhmetova F.S. Features of accounting in various business entities: Textbook. - Almaty: LEM, 2001.

Based on time wages and combining them with elements of piecework, many modern flexible and effective wage systems have emerged. The key features of such systems can be reduced to four points (Fig. 3.5). In particular, division of salary into basic and additional assumes that the first, basic, part of the salary (usually not exceeding 70–80% of its total amount) is paid in accordance with the employee’s qualifications, and the second part (sometimes reaching half of the total amount) represents various additional and bonus payments (additional payments for overtime, night , harmful and difficult work, bonuses, bonuses and other forms).

Rice. 3.5. Modern remuneration systems

The second feature of modern employee remuneration systems is individualization of remuneration. This means that the amounts of earnings (primarily due to bonuses) are significantly differentiated depending on the degree of fulfillment of those labor indicators that can be influenced the worker himself. Namely: the quality of his work, the level of production, fulfillment of the delivery schedule and customer requests; saving materials and working time, equipment care and safety; employee competence, combination of different professions and expansion of the working service area; finally, the diligence, activity, responsibility and reliability of the employee, his dedication to the company and the ability to get along and cooperate with other people.

Indeed, the success of a business often depends on such basic things as personal discipline and work culture of specific employees. If you, say, see domino workers in factory workshops with unkempt equipment, a drunken combine operator at the helm, or unfriendly salespeople scaring off curious buyers with the indifferent answer “unknown,” then what kind of economic efficiency can we talk about in such cases? And why should such bad work be paid in full?

The next feature is development of "participatory systems" - involves the real inclusion of workers in the affairs of the company. Forward-thinking entrepreneurs provide their employees (through preferential purchase of shares and democratization) with three “participations” at once: participation in capital, in management, in profits (i.e. in receiving their share of additional income from increasing production efficiency). All this brings owners, managers and ordinary workers closer together, creating a common interest in the prosperity of the enterprise.

An example of such a common interest in business is provided by Japanese quality mugs, in which proactive workers themselves identify bottlenecks in their production and ways to improve product quality and labor efficiency. Another Japanese example democratization in business, there is no difference between ordinary and management personnel: there is no difference in work clothes, there are no separate canteens, parking lots, no hidden rooms, say, for the shop manager, etc. Even such a small detail is thought out: who should be seated next to whom in the dining room, so that the creative process of rationalizing production does not have lunch breaks.

Finally, another very important feature of modern business is development of accord-bonus systems. It is associated with such a progressive form of organization and remuneration as collective (team) contract. Within its framework, a group of workers on a contractual basis for a certain fee performs a certain set of works within a specified time frame. Remuneration here is often divided into a fixed advance and differentiated bonus payments based on the final results of work (final calculation).

The advantages of such systems are obvious. Independence brigades and economic responsibility they unite people for the work they do and create a beneficial environment in the team flexible self-organization, mutual support, innovation and common interest in improving labor efficiency.

Work and education