Entry
In modern domestic economic literature combined employer
payroll period marked "payroll".
Payroll is an integral part of enterprise financial
system.Planning payroll - an essential process that determines the
position on the market and its internal environment of the future.
If the costs for all types of resources aimed at achieving a final
result of production, the labor costs directly compared with this
result at all stages of formation, it is active against the result of
it it and forms.That close relationship with the production process and
its result determines the fact that wages must be conducted after the
production process, but to the process of production, regardless of its
results.
Thus, given the importance of planning and payroll for both the
enterprise and to use state instruments of social and tax policy, you
can define the goal of this work:
- Review of process planning and payroll companies.
From this derived the following tasks:
determination of the principles and methods of planning
payroll;
consideration of methods of planning payroll;
consideration of the planning process payroll podetalno.
1. Composition, principles and methods of planning payroll
According to current regulations, be included in the payroll
following components:
Pay per hour worked:
- Wage accrued to employees under the tariff rates and salaries per
hour worked for piece-rate as a percentage of revenues;
- Periodic or regular premiums, fees, bonuses, allowances, including
seniority, compensation associated with the regime of work or working
conditions;
- Surcharges for work in harmful or hazardous activities, at
night, weekends or holidays for overtime;
- Payment to employees for days of rest given over to work norm;
- Fee and commission fees and other payments.
Payment for undeveloped time:
-Payment and additional annual leave;
- Payment of privileged teenagers hours;
- Payment of educational and vocational training of workers who undergo
training;
- Payment delays through no fault of the employee or forced
absence, at the request of the administration, in connection with the
donation, etc.;
One-time incentive payments:
- Disposable, annual payments and fees;
- Financial assistance and additional benefits;
- The cost of free shares granted to employees;
Payments for food, shelter, fuel, transport.
Getting to know the whole set of payments included in the payroll group
and leads to the conclusion that its structure is very complicated is
the task of monitoring validity of spending allocated to wages.
Planned payroll should be the utmost in minimized. This means above all
to be quite reasonable quantitative and qualitative composition of the
staff.It must take into account the planned production volume and
quality demands, its materials consumption, energy and labor-intensive
and need support in working condition of all infrastructure and
solutions both current and future challenges.
Planned payroll should be considered in the maximum amount, but at the
same time a realistic need to reduce losses of working time and
increase the validity of the norms of labor costs, performance bonuses
and conditions and other forms of incentive workers.At the same time
minimizing the size of payroll should not lead to lower average wages
and harantovanosti payments for work done before the fall of real
wages.Wage bill, as it should be minimal, while it should be sufficient
for the normal functioning of the enterprise.
Excess wages falls on production costs, reduces profits and
reduces profitability.At the same time lack of funds, in particular
during inflation, causes a relative reduction of wages, can increase
staff turnover, staff and even destabilize the social conflicts until
the strike.
Naturally, the payroll as an integral part of the structure of the
funds sent for consumption requires periodic changes due to the
influence of certain factors.Planning Methods payroll depending on the
planning stages can be subdivided into the integrated
podetalno.Ukrupneni and methods used in previous stages of planning and
long term and are based on a dynamic number of employees and average
salary.Both of these factors of production, standards correlation rate
of productivity growth and wage growth standards payroll in turn,
depend on the dynamics of productivity indicators.Another method is a
planning larger planning based on quantitative identified regulatory
variables: wage costs per unit for each unit increase in production
volume, etc.
Podetalno planning methods used in calculating the wage bill is
scheduled for next year with quarterly breakdown in close linking with
specific measures to reduce wage costs per unit.They are usually based
on a differentiated approach to the definition of each term structure
of wages in total for each company and its subsidiaries.
2. The integrated plan for payroll
The most common method of planning larger payroll is correct
fund that has been adopted for the base, change the number of employees
and average wages in the plan period:
FZPpl = FZPbaz * * Ich.p Isr.zp,
where FZPpl, FZPbaz - under routine and basic payroll of all personnel
of the company; Ich.p - index number of employees in the enterprise;
Isr.zp - the index of average wages in the plan period.
The accuracy of this method of planning larger increases if the
calculations for the formula specified conduct in relation to each
category of staff: staff core activities, including workers,
professionals, employees, other main categories of personnel, staff of
non-core activities.In this case:
FZPpl = Σ ni = 1 FZPbaz * * Ich.p Isr.zp,
where i = 1, 2, ..., n - a category of personnel, which is
the calculation of payroll, P - number of categories of staff.
When calculating the planned payroll staff core activities can be used
indices dynamics of production, labor productivity and average salary:
FZPpl base = base FZPbaz Ival * * * Iproizv Isr.zp,
where FZPpl base, base FZPbaz - payroll and planned according to the
base period; Ival - Dynamics of gross index (commodity) products in
appropriate prices; Iproizv - the index of labor productivity dynamics
in the plan period.
If the plan period is expected inflation, then the calculation of
planned wage bill should include the increase determined in accordance
with the agreed procedures with the union wage indexation to consumer
prices for goods and services.
Often at a time when the calculations are the integrated, no precise
information about the amount of payroll in the base period. Therefore,
in planning practice adopted to identify so-called expected payroll.It
is the first known actual amount is payroll for the previous year base
period and part of the planned fund, the remainder by the end of the
base year.
In the larger settlements to these formulas, the growth index of
average wages is often taken according to the previous period or in
amounts determined by collective agreement or an industry (territorial)
tariff agreement.Dynamics personnel often based on the relationship
between growth in output and productivity growth.
Planning on standards. One of the common methods of planning
larger payroll is legal.It is that the baselines or calculation (for
new businesses or significant changes in product range) is determined
by the standard salary (Nzp) per unit or one thousand USD. products.
When calculating the norm of the basic data source the actual cost of
wages (ZPrash) adjusted ratio index for the planned growth of average
wages (Isr.zp) performance index (Iproizv):
* = Nzp ZPrash Isr.zp / Iproizv
In determining the wage norm calculation first calculate all the
necessary payroll taxes to new or changed production program, and the
fund divided by total production figure.Thus, standards can be used for
a relatively short period of time (two to three years). After this
period calculation error increases. More accurate calculations makes
use of standards payroll increase for each percent increase in
production volumes.
You can calculate a standard for actual data for previous periods,
taking the growth of output in comparable prices and rising wage bill
(net of its gains due to inflation).Dividing payroll growth for two or
three years to increase output, you can define standard payroll growth
at 1% increase in production volumes.
Pofaktornyy planning method.At larger payroll calculations
often used method pofaktornyy planning productivity and average wages.
Productivity growth for each factor (ΔПТ) is determined by
the relative release rate of the labor force by the formula:
ΔПТ = (Ech / (Chish - Ech)) * 100
where Ech - savings (relative release) number, people.; Chish
- the original number, ie, the number needed for the planned volume of
production or work at the base of production per worker.
In calculating the productivity of factors can determine quite
accurately and average wages. It should be borne in mind that not all
factors of productivity growth causes corresponding increase in average
wages.Last grows only due to factors associated with working hours,
changing the intensity and severity of work or training and
professional skills.Factors such as the introduction of new techniques
and technology and related capital investments in production, changes
in the level of external cooperation with related companies, the impact
of environmental conditions (eg, content of useful components in the
product mining), etc., Walking with a direct impact on productivity and
virtually almost no impact on the change in average wages.Thus, the
introduction of new technology or development of new technology, labor
productivity tends to increase significantly and the average wage or no
change or increases slightly.Practically no effect on the average wage
changes in the level of cooperation in supply and changes in natural
conditions in the extractive industries.
When planning podetalno payroll calculations are carried out virtually
every element of the structural fund, explaining its value in the
planning period to minimize the need for absolute or per unit of
production.In this case, all the wage structure are those for which
calculations are carried out directly in the score or percentage of any
element that acts as the base.
Planning funds to pay for time worked.Planning begins with a
definition that included "payment for time worked. Wages for tariff
rates and salaries per hour worked is defined as follows:
ZPpl = (ZPbaz / FRVbaz) * FRVpl,
where ZPpl, ZPbaz - wage accrued by employees of tariff rates and
salaries per hour worked in accordance with the planned base period and
in USD., FRVbaz, FRVpl - refresher fund working time paid workers
according to the planned base and time period, people.
The salary for the work done by piece-rate calculated by the formula:
ZPpl = (ZPbaz / Tbaz) * TPL,
where ZPpl, ZPbaz - wage accrued by piece-rate workers
according to the planned and the base period, hr., Tbaz, TPL -
labor-intensive work, paid on the contract, according to the planned
and the base period, n / d.
Awards and prizes are regular character will usually as a percentage of
salary and travel fare rates roztsinkamy.Dlya calculation uses the
following formula:
ZPbaz * (ZPpl ZPpl tar + SD)
ZPpl = -------------
ZPbaz ZPbaz tar + SD
Incentive bonuses and allowances to the tariff rates and
salaries (for professional excellence, combining professions and
positions, access to state secrets, etc.), usually taken at the level
actually paid in the base period.However, the need to maintain these
payments should check on every employee.
Monthly or quarterly fees (surcharges for long service, good
work experience) are determined by adjusting the actual payments in the
base period and average annual growth in these payments over the past
two or three years:
* = ZPpl ZPbaz Irost,
where Irost - annual growth index size stazhevyh payments,
share units.
In the same order may be determined by the size of the
planned payments caused by a regional wage adjustment, accompanied this
formula index number of employees in the enterprise (Ich.r.):
ZPpl = ZPbaz Irost * * Ich.r
Surcharges for work in harmful and hazardous working
conditions and heavy industry in planning period are calculated based
on the size of these payments in the base period percentage of salary
tariff rates and piece-rate.If there are measures to improve working
conditions, resulting in the defined benefit reduced or removed, the
base year data is adjusted accordingly.
Surcharge for night work and the evening set based on the average size
of these extra hours in the evening and night and night and evening
fund hours planning period:
ZPpl = (* ZPbaz FNVpl) / FRVbaz,
where FNVpl, FRVbaz - fund evening and night hours respectively in the
base period and planned, people.
In routine payroll per hour worked, is not included in the
payment works holidays and weekends (if not the work scheduled).Works
overtime and other payments on time will be fulfilled, usually in the
amount of actual payments in the base period.
Planning funds to pay for undeveloped time.When planning
poelementno payment fund for undeveloped time to keep in mind that part
of the planned payroll should not include benefits such as easy payment
through no fault of the employee, payment of forced absence.Paid
undeveloped time is divided into two broad groups in terms of size of
payments: billable on average earnings and paid in the amount
associated with the base rate.
On average ordinary earnings and additional paid leave, leave for
training, implementation of state and public duties, days off for the
delivery of blood donors and given him rest for it.In size, correlated
with the base rate, surcharge produced teenagers to 18 hours for a
shorter working day.
Size regular annual fee and additional holidays (ZPpl *) in
the planning period is calculated using the following formula:
ZPpl * ((* * * ZPbaz FVOpl) / FVObaz *) * Irost *
where ZPpl * * ZPbaz - pay regular and extra vacation and
planned according to the base period, hr., FVOpl * * FVObaz - Fund in
accordance vacation time and planned chel.-dn. base period;Irost * -
growth index vacation pay on average for the last two or three years,
the share of units.
Payment of state and public duties for periods of staff training aimed
at training and professional development, donors for blood donation is
set at the level of actual payments in the base period, taking into
account their need for justification and sizes.
Calculations supplements teenagers being the size of these payments in
the base period and the index number of adolescents and teenagers
surcharges planning period.
Planning and other components of the overall size of
payroll.Planning funds for one-time incentive payment is made only
after the need for justification of their planning period indicating
the range of employees, where they will spread, size and frequency of
use of incentives relevant type of promotion.Avoid scheduling all
employees financial assistance, cash compensation for unused vacation,
one-time bonuses for the performance of critical tasks. While not
failing to plan should pay and benefits of the work for a year.Funds to
pay for food, shelter and fuel will only where their application to law
or determined by collective agreement.This being a direct payments
account for each category of workers depending on the standards of
compensation and number of employees who are entitled to them.
Total payroll in podetalno planning is the sum of the numerical results
for each element of the structure of payroll. Calculation accuracy can
be improved if they are held on the sections of the company in terms of
categories of staff.Detailed Planning payroll in terms of categories of
staff allows to eliminate redundancy in pay: workers, professionals,
employees, managers.When planning podetalno its payroll average is
determined by dividing each respective fund on the number of employees.
Conclusion
Thus, the essence, process, forms and methods of planning
payroll in the company. Wage bill - is the amount of wages of workers
over time.Its planning process is one of the most important to minimize
expenses and maximize return from the workforce. It is this fact causes
two opposite vector calculations: on the one hand to reduce the other
hand to restrain such reduction.
Staff payroll reflects the complexity of production and
non-relationship between employee and employer. At the same time
highlights relationship payroll and production costs, which directly
depends on it.Planning Methods payroll depending on the stage divided
into the integrated planning and podetalno.
If the first may be the short term to give an overall picture the
integrated volume of payroll, the second can describe podetalno, ie in
accordance with each kind of payments necessary to show future time of
payment.
To each of methods exist to clarify factors that help bring to reality
the maximum planned performance, and give one or another degree of
accuracy.
List of References and sources
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Необходимый и
прибавочный продукт в условиях перехода к рыночной экономике.
- Л.:
издательство АфЭИ, 1992.
2.
Экономика строительства /Под ред. Б. Л. Ионаса и С. Н.
Рейнина. Учебник. - М.:
"Высшшкола" , 1987.
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поощрения труда (опыт
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1996.
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Справочник директора предприятия.
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Лапосты, - М.: ИНФРА-М, 1996.
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Под ред. В. П. Сабалдыря. - Киев: Будивельник, 1985.
7. Минин Э. В., Щербаков В. И..
Заработная плата: вопросы
и ответы: Справочно-методическое пособие. - Н.: Профиздат, 1989.
8. Ойнер К. Ф., Жданович Э. Ф.. Оплата
труда и
материальное стимулирование. / Под ред. К. Ф. Ойнера. - М.:
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9. Кучма М. И. Оплата труда в новых
условиях
хозяйствования: Пособие для слушателей народных университетов.
- М.: Знание,
1988.
10.
Антосенков Е., Кокин Ю.. Реформа
заработной платы -
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11.
Маркс К. Капитал.// Маркс К.,
Энгельс Ф. Соч. -,
Т.25-ЧП.
email: carrygg@yandex.ru
© DonNTU 2010 Karine Savkina
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