Abstract
Contents
- Introduction
- 1. The actuality of the topic
- 2. The purpose and objectives of the study, the practical significance of the results obtained
- 3. The basis of the organization of labor remuneration
- 4. The perfection of the wage system in the enterprise
- Conclusion
- References
Introduction
Salary is the basis of the material welfare of the majority of members of society. Due to wages, people satisfy diverse needs and demands. Wages should ensure the reproduction of labor, which is expressed in meeting the human needs for food, clothing, housing, recreation, education, health preservation, cultural development. A modern view on the management of wages requires the employer to establish such standards that would take into account the need to compensate for the worker's expenses.
Wages do not fulfill their traditional and natural functions. The level of wages is such that it can not fundamentally affect consumer demand and regulate it. There is a further increase in the deformation of the population's income, which reduces motivation to work.
1. The actuality of the topic
The topicality of the chosen topic is immediately visible, because the payment of labor is one of the main factors of the socioeconomic life of the country, the work collective and the individual.
The problem of organizing labor remuneration at the enterprises remains one of the most acute at all stages of the development of our society, since the social and creative activity of the personnel depends on the extent to which the system of relations with the personnel for remuneration of labor is adequate to modern requirements, and ultimately the results of the financial- economic activity of any organization.
2. The purpose and objectives of the study, the practical significance of the results obtained
Analyze ways to improve the system of labor remuneration in the enterprise.
In accordance with the goal, the following main tasks are solved:
- to reveal the economic essence of wages;
- to investigate the peculiarities of labor remuneration in the enterprise;
- ðropose ways to improve labor remuneration in the enterprise
The practical importance of the work lies in its results on the development of recommendations and proposals for improving the wage system that can be used at the enterprise in order to increase the satisfaction of employees with their incomes, increase the interest of the company's management in increasing wages to employees in order to achieve high economic performance of the enterprise [8].
3. The basis of the organization of labor remuneration
Labor remuneration is a system of relations that are related to ensuring the formation and implementation by the employer of payments to all employees for their work in accordance with laws, other regulations, agreements, collective agreements, local regulations and labor contracts.
In the conditions of economic instability, the problems of preserving competitiveness and survival in the market, which, in turn, depend on the indicators of economic efficiency of the company's activities become urgent for enterprises.
The personnel of the enterprise is a set of permanent workers who have the necessary professional training and practical experience.
The pay system is understood as the method of calculating the amount of remuneration to be paid to employees in accordance with the labor costs incurred by them or by the results of labor.
The payment for each employee is determined by the employer depending on the quantity and quality of the work performed and the maximum limit is not limited [11].
The type, wage systems, the size of tariff rates, salaries, bonuses and other incentive payments, as well as the ratio in their sizes between individual categories of personnel of the enterprise, institution, organization determine independently and fix them in collective agreements, other local regulations.
Labor remuneration is a way to measure the payment for labor with its results or costs. The system of forms of payment may be different, but there are two main forms: piece-rate and time-based [1].
The wage system is a way of commensurating the amount of pay for labor with its results (or costs). Labor remuneration systems may be different, but two of them are basic, namely:
- time - based pay when the amount of working time is paid;
- piece - rate, when the number of goods produced by the employee of a proper quality or performed operations is recorded.
There are also additional systems of remuneration - bonuses, which are used in conjunction with any basic form, hence the name:
- time - premium;
- piece - bonus.
The time form of payment of labor has two versions:
- simple time - based;
- time - premium [10].
Simple time - based - earnings for an employee are accrued according to the tariff rate or salary given for him / her actually worked time.
Time - bonus - in the salary of an employee in excess of the tariff (salary) for actually worked time, the bonus for specific achievements of labor is included in the established indicators.
The piece-rate form of payment has several varieties: direct piece-rate; piece-bonus; piecework-progressive; indirect piecework; chord. Direct piece-rate system - earnings are charged to the employee at a pre-determined price for each unit of quality produced goods (work performed, services).
Piece - bonus system - an employee over earnings is awarded a premium for certain quantitative and qualitative indicators provided by the existing regulations on bonuses at the enterprise. Piece - progressive system - the labor of the worker within the established initial rate is paid for by the basic single quotations, but in excess of the established initial rate - at higher rates. The indirect piece - rate system - the size of the earnings of workers paid for by this system is put in. At the core of the organization of labor remuneration for employees in any enterprise is: the tariff system, forms and systems of labor remuneration [2].
In the organizations, certain normative documents are being developed that regulate the terms of payment for labor. All of them are combined and indicated in one document "Regulations on the payment of labor." The type, wage systems, the sizes of tariff rates, salaries, bonuses and other incentive payments, as well as the ratio in their sizes between individual categories of the enterprise's personnel, are determined independently and fixed in collective agreements or other local normative ones [3].
It is important not to turn labor payment into a simple social payment that does not depend on the employee's contribution. It is necessary to strive to ensure that tariffs and wages are adjusted in accordance with the growth in prices in the proportion that the demand for the enterprise's products maximizes when prices rise [4]
4. The perfection of the wage system in the enterprise
An important element of improving the wage system is the standardization of labor, which makes it possible to establish a correspondence between the volume of labor costs and the amount of its payment in specific conditions. And another element of remuneration - bonuses, developed at enterprises and aimed at stimulating output growth or limiting this growth. But in any case, bonuses should be paid to employees when the established standard of labor is reached or exceeded, with a high rate of work.
Wage fund - the formula for calculating and evaluating the effectiveness of the current system of motivation are important aspects of planning the organization's budget. In this case, inaccuracies and erroneous actions can have very adverse consequences [9].
Remuneration of labor has a significant specific weight in the cost price. Consequently, effective use is possible only with a rapid increase in labor productivity in comparison with its average payment.
There are three main ways to improve the remuneration of employees:
- on the basis of a significant increase in the incentive effect of tariff payment;
- on the basis of increasing incentive impact over tariff payments;
- on the basis of strengthening the stimulating role of the mechanism of education and distribution of wage funds by business units [5].
The existing systems in the company must be created in such a way as to ensure the unification of employees within the organization, and not their separation, it is necessary to stimulate cooperation, and not conflicts between workers. In new wage systems, it is necessary to reduce the level of basic payment, which is conditioned by the length of service and increase the amount of payment, which is proportional to the salary of the employee.
It is necessary to create and define effective requirements for the organization of production: the tasks and duties of each employee must be fulfilled according to the deadline or ahead of schedule; the quality of products should be in the first place; Do all the work with the least cost to the company; It is necessary to use the most modern and effective tools, methods and technologies. Personnel policy should contribute to the stability of personnel, the opportunities for their further development, as well as a favorable socio-psychological climate in the team [6].
Conclusion
Thus, there are three main options for improving the remuneration of employees:
- on the basis of a significant increase in the incentive effect of tariff payment;
- on the basis of increasing the incentive effect over tariff payments (bonuses, payment for overfulfillment of norms, allowances, distribution by KTU over the tariff part of the collective fund of payment);
- on the basis of strengthening the stimulating role of the mechanism of education and distribution of wage funds by business units.
Work on the improvement of labor remuneration in the first variant consists in raising the level of the standardization of labor by using higher tariff rates (salaries), canceling artificial bonus systems and additional payments, supporting the increased level of labor standardization with measures to improve the level of organization of labor, production, management of labor discipline.
The second option is objectively necessary where there is no reason to revise the tariff payment terms for any reason. This option is typical for industries with a low level of production organization and uneven load of employees during the month. In this case, the main form of remuneration for increased work results are over-tariffs (premiums, bonuses, earnings).
The third option of improving the organization of wages is preferable if it is aimed at stimulating the given final results. The greatest effect it can give when labor is characterized by wide interchangeability, collective responsibility and a sufficiently free and mobile division of labor.
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