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Business Economics - Pokropivny SF

15.4. Applicable forms and pay system

Tariff system, called up the basis of a payment organization of working industrial enterprise, can not, however, to ensure full payment of the maximum monthly wage by company headcount category, as it does not take into account the real impact of their activities during the same time period. This explains the need for an objective calculation of the absolute value of the wage payment based on the actual results (cost) of work in one month. Such results may be determined using the specific forms and systems of wages of workers of industrial enterprises, or production and experimental units of scientific and technical and other similar organizations.

Forms of wage

That is, the number of days (hours), during which the worker has actually been busy (working) on ​​the company (organization) The main gauges results (cost) of labor is the number of manufactured products (the volume of rendered services) of proper quality or elapsed time. Such a division of labor input consistent meters are two forms of wage-based tariff system - piecework and time-based.

In the form of piece wages is conducted according to the norms and rates established on the basis of employee discharge. Qualifying (tariff) worker category includes execution of works corresponding complexity.

The main conditions for the application of piecework wages is the existence of quantitative performance directly depending on the particular employee and measurable accurate accounting, as well as the need for incentives to increase output and the existence of real opportunities for this in a particular workplace. Using this form of remuneration requires a reasonable workload standards, a clear account of their performance and, most importantly, such payment should not lead to a deterioration of the quality of products, violation of technological regimes, safety, an overrun of raw materials and energy.

Time-based form of wages includes remuneration for the hour (day) tariff rates taking into account the time spent and skill level of the tariff determined by the discharge. It is used then when inappropriate to normalize the work (such as product quality control operations), or they are not amenable to standardization, since the content and sequence of production operations are often changed (repair and commissioning of equipment, maintenance, internal transport, research and experimental work, and so on. N )..

Modern technology places high demands on accuracy and cleanliness, the quality of products. It is time-based, rather than a piece-rate wages are a much greater extent promotes compliance with these requirements. Time wage labor leaders, professionals and employees is carried out, as a rule, the monthly official salaries (rates).

Each of these forms of wage covers several pay systems for different organizational and technical conditions of production. Potential and actual applied system of remuneration of workers of industrial enterprises (units) and organizations are shown in Fig. 15.10.

• In direct piecework system of payment of made production (works) carried out by the appropriate rates. Earnings working (D ps) is determined by multiplying the rates per unit of output (p) the number of manufactured products (V), ie,

D ps = p • V (15.6)

• Indirect piecework system is used for the remuneration of those categories of auxiliary workers (crane operators, engineers, repairmen), whose work does not lend itself to direct regulation and accounting, but to a large extent determines the level of development of basic production workers. Earnings working on this system (D KS) is calculated according to the formula

KS D = s • t • kv.n (15.7)

where s - hourly tariff rate;

t - actually worked in the past month the number of working hours;

kv.n - average coefficient of performance of work norms by all workers who are served by these auxiliary workers.

• Piecework-bonus system operates in conditions of application of the bonus for the workers some progress in labor. With her earnings working (D SP) consists of individual earnings (p v), and the award for the results achieved encouraged (m):

SP D = p v + m (15.8)

• Piece-progressive system provides for the payment of work performed within the established norm (n o), in the usual piece-rates (PO) and the work performed in excess of the regulatory (basic) level (ni) - at higher rates (p i), depending on the extent of the assignment. Consequently, earnings (D s.pr) when the system is determined by the formula

D s.pr Po = n of + p i ni (15.9)

The use of this system presupposes the absence of such participants and production, which constrain the whole enterprise, but a variety of reasons, for example because of the failure in these stimulating factors to improve the quality of products or services.

• Piecework system differs from others in that the employee or group of employees shall be established prices for the whole complex (v) works with an indication of the deadline for their implementation. It promotes the reduction of performance time and is therefore used mainly in eliminating the consequences of accidents, urgent repair, construction works and others. In the application of this system should take into account the need for strict quality control and compliance with safety rules.
• Simple time-based system based on hours worked. Earnings working under such a system (D pp) is calculated by multiplying the hourly wage corresponding to the discharge rate (s) on the number of hours worked per month (t):

D pp = st (15.10)

This remuneration system is used very rarely because of the lack of influence on the quantity and quality of the products or work performed.

• Time-bonus system eliminates the lack of a simple hourly wage. Under this system, apart from the tariff wages (st) the worker receives Award (m) for the achievement of certain qualitative and quantitative indicators. Total earnings (D p.pr) it determined by the formula

Dp.pr = st + m (15.11)

In the context of time-plus-bonus system using normalized operating earnings tasks may consist of three parts:

• time-based earnings, determined in proportion to the time worked, and additional payments for professional skills and conditions (the intensity) of labor;
• extra charge for the implementation of standardized tasks, calculated as a percentage to the time-based payment at the rate;
• Award for reducing the complexity of the product or work.
• The remuneration system for the salaries of a variety of time-plus-bonus system and used in enterprises of all economic sectors. Under this system paid labor of the workers, whose activities are stable character (storekeepers, weighers, cleaners, etc.).

Rights-founders and current trends

The market conditions of managing the current legislation of Ukraine mainly provides complete independence of enterprises and other subjects of business activities on the wage organization of all categories of staff. Founders (heads) of state enterprises and institutions (organizations) shall have the right to choose their own forms and pay system, establish workers specific amounts of tariff rates, piece rates, official reports, allowances and bonuses, guided by a single tariff scale, as well as the conditions provided for by the collective agreement . With regard to other forms of enterprise ownership, they can: use the traditional tariff system; applied tariff rates and salaries only as guidelines; implement its own individually designed remuneration model.

The objective process of the formation and propagation in all sectors of the economy of Ukraine working conditions adapted to the modern requirements of scientific and technological and organizational progress and market relations between economic entities, determines the trend of gradual increase of the hourly wage in the total payroll of the enterprise. Initiation of the process of improving the forms and pay systems, creating new salary models. A characteristic of this process is the desire to eliminate the negative and positive elements combine hourly and piece-rate form of remuneration. In particular, it concerns the propagation models tariff-free payment system, which is based on partial distribution of funds allocated for compensation of employees according to certain criteria, somehow: 1) qualification and efficiency of the employee; 2) the ratio of the labor sectors such as generalized evaluation of the real contribution of each employee in the result of collective work; 3) measure of performance valued jobs; 4) the number of hours worked.

To make efficient use of labor based on the activation of creative potential of workers of all categories of personnel receive extensive development of collective forms of organization and remuneration. The use of collective pricing encourages employees to reconcile occupations interchanged and mutual assistance in the labor process, virtually eliminates the division of work on the "favorable" and "unfavorable" and that is very important, much more than the old system focuses on achieving positive outcomes of the enterprise.