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Economic analysis (compendium)

5.1.4. Payroll Fund Analysis

Analysis of labor resources on the basis of the following services is carried out at the same time for the payment of the necessary payments for the payment.

Analizuyuchi pay and pay fund, in the first place it is necessary to completely and completely restore the actual value of the planned amount. Thus, I see in full terms by reference, so by viral laws and categories of praxis. Vidnosnii vidhilennya when I want to pay as much as the actual amount of the actually insured salary and the planned fund, which is correlated to a certain plan for the complete plan of virology products. But please acknowledge that such a corrective payment is less significant for the pay-as-you-go fund (salary of employees for high-ranking retail, premiums for high-quality products, frequent and monthly payments). In addition, when drawing up the official presentation of income to the payroll fund, the correct correction factor of the pet wage of the regular salary from the zagalny fund.

Thus, at the end result, the formula of the pay-as-you-go wage fund is the following:

ФЗПвідн. = FZPf - [FZPpl x (100 + VP% x Kn) / 100],

de ФЗП - payroll fund;

VP% - percentage reconcile to the plan of production start-up;

Kp - correctional factor (pitoma wage of permanent income pay from the zagalny fund).

Do you have to analyze what is needed, in full of yak officials there have become more significant payments to the payroll fund?

For the whole okremo analizuyu zmіnnu that postіinu part of the payroll.

To the most part of the salary fund they pour in the following officials: an oath of virobnitz products, the structure of products, pitoma labor, the average annual payment price. The rosrahunok in the water of this official is carried out by the method of lanceugal permutations. The algorithm of the rosacea is upcoming:

1) to absolutely absolutely pay off the actual part of the payroll of the planned budget;

2) the amount of 1 part of the salary fund is increased by the amount (according to the plan, we will revert to the actual oversight of the viral products with the planned structure): ЗФЗПум1 = ЗФЗПpl x%;

3) the size of the 2nd permanent part of the payroll is reduced (according to the plan, we will revert to the actual cost of the product and the actual structure): ЗФЗPum2 = [(actual cost of the product of the first kind) behind the plan)];

4) the size of the 3rd permanent part of the payroll (actual when the actual pet work is paid and the planned regular pay) is paid out: ЗФЗПум3 = [(actual cost of the product of the kind) Rivne payment pracі for 1 person-year)];

5) the number of bureaucrats registered is absolutely absolute in the actual part of the payroll in the form of planned:

a) an oath of virobnitz products: (ZFZPum1 - ZFZPpl);

b) the structure of the production of products: (ZFZPum2 - ZFZPum1);

c) pet work labor products: (ZFZPum3 - ZFZPum2);

d) payoff payment: (ZFZPf - ZFZPum3).

Permanent part of the fund for the payment of deposits to keep the two official figures: the average number of employees and the average employee for the analysis of the period. The middle wage, at your place of residence, to lay down in the middle of the day for one average for the analysis of the period, the middle period of the working day and the average year of work.

After pouring this official on the payroll of the permanent part, the payroll fund can be paid out in the manner of absolute reznits. For example, the oath of duty for the sake of the average number of employees-weather-officials (the official) is signaled as a source for the number and planned average earnings of one person for the analysis. Having infused the average income (the official), it is shown that the average income is the average income and the actual number of praznivnik-pogodinnik.

I can represent the part of the payroll fund with the following rank:

PFZP = KP x D x T x GZP,

de KP - kіlkіst pracіvnikіv;

D - number of days in one day at the middle one for the river;

T - the middle trivial work day;

Wages and salaries - the average salary of one official.

Vihodyachi z tsі визї models, you can visnlichit in addition to their last names as officials for the last part of the salary fund:

a) the number of days in one day at the middle one for the river: PFZP = KPf x (Df - Dpl) x Tm x GZpl;

b) mid-day business days: PFZP = KPf x Df x (Tf - Tpl) x GZpl;

c) the mid-year salary of one person: PFZP = KPfx Df x Tf x (GZPf - GZpl).

In the process of analysis, it is also necessary to establish a lower rate at the rate of growth in average salary and productivity. For the whole, the average monthly salary and productivity are paid for:

Ісз = СЗф / СЗб, Ірв = РВф / РВб,

de SZ - average salary (actual for analysis period and basic);

RV - mid-term virobioc (actual for period and base analyzes).

In the minds of inflation, it is recommended that when you razrahunka the index of the average salary vrahovuvati Іandex zrostannya living prices (IC):

Ісз = СЗф / (СЗб x Іц).

The slice is also rozrahuvati koofіtsієnt viperedzhenya (vіdstavannya) temp_v zrostannya productivity pratsі:

Kv = Ірв / Ісз.

As I redefine the value of one factor, then the rate of productivity growth is higher than the rate of increase of salary.

Zmіna spіvvіdoshennya mіzh pace of growth of productivity pracі і pace of growth of salary in order to save (save) the wage fund, so as to pay the new rate:

Е = ФЗПф x (Ісз - Ірв) / Ісз.