Ekonomіka pratsі - Zavіnovska GT

14.4. Planuvannya th analіz zarobіtnoї pay

Planuvannya zarobіtnoї pay ohoplyuє planuvannya fund zarobіtnoї pay i serednoї zarobіtnoї pay.

Planned fund zarobіtnoї pay - Tse whole scrip koshtіv scho vidіlyaєtsya to pay for pratsі pratsіvnikіv in planovanomu perіodі.

Rozrіznyayut planuvannya fund zarobіtnoї pay for detailed regulations i planuvannya fund zarobіtnoї pay for Some of the elements yogo structure.

For regulatory planuvannya for viznachennya rozmіru rozrahunkovoї quantities Foundation paid pratsі Mauger zastosovuvatisya core fund to pay, scho in Sklave poperednomu perіodі (rotsі) s urahuvannyam factuality fіnansovih mozhlivostey that normative yogo growth. Zgіdno іz Law "On payment pratsі" in Ukraїnі in galuzevih lands povinnі viznachatisya minds zrostannya fondіv Pay pratsі. Such minds shaping can Buti:

  • zrostannya obsyagіv virobnitstva;
  • zrostannya produktivnostі pratsі;
  • znizhennya vitrat one hryvnia sobіvartostі produktsії toscho.

Standard growth fund tsogo not Mauger Buti bіlshim one vіdsotka for Leather vіdsotok zrostannya obsyagіv virobnitstva, produktivnostі pratsі abo znizhennya vitrat 1 UAH produktsії toscho.

On rіvnі pіdpriєmstva pid hour ukladannya collective agreement viznachaєtsya mehanіzm formuvannya i regulyuvannya fund payment.

Regulyuvannya rozmіrіv Foundation paid pratsі on pіdpriєmstvі Mauger zdіysnyuvatisya through the establishment of:

- Regulatory spіvvіdnoshennya tempіv growth serednoї zarobіtnoї pay that produktivnostі pratsі;

- Regulatory spіvvіdnoshennya tempіv growth Fund paid pratsі i obsyagіv produktsії, robіt, poslug.

Rozmіri koshtіv to pay pratsі viznachayutsya on osnovі normativіv growth of cutaneous odinitsyu pokaznika taken for otsіnki dіyalnostі pіdpriєmstva, abo for norm on odinitsyu produktsії from natural virazі.

Prirіst Foundation paid pratsі dotsіlno uv'yazuvati not tіlki s pokaznikami, SSMSC harakterizuyut obsyagi virobnitstva and th s basic yakіsnimi pokaznikami, zrostannyam produktivnostі pratsі, znizhennyam vitrat one hryvnia produktsії.

Foundation paid pratsі on osnovі normativіv yogo obchislyuєtsya growth of the formula:

Foundation paid pratsі on osnovі normativіv

de FOPbaz - Fund paid pratsі in poperednomu perіodі;

H1, H2, H3 - growth standards Foundation paid for pratsі vіdpovіdno prirіst obsyagіv virobnitstva, produktivnostі pratsі that znizhennya vitrat 1 UAH produktsії;

E1, E2, E3 - vіdpovіdno prirіst obsyagіv virobnitstva, produktivnostі pratsі, znizhennya vitrat 1 UAH produktsії.

In quiet vipadkah, if produktsії structure scho vipuskaєtsya, odnorіdna for svoїm warehouse i Got dosit stіyky character scho viklyuchaє mozhlivіst rіzkoї zmіni chastki in zagalnomu obsyazі zarplatoєmnih vidіv produktsії, vikoristovuyut rіvnevy standard for rozrahunku Foundation paid pratsі:

Rozrahunok premіy

de H - standard on the Fund paid pratsі odinitsyu produktsії from natural virazі abo on odinitsyu obsyagu, priynyatogo for obchislennya produktivnostі pratsі;

Q - obsyag virobnitstva.

Poelementny rozrahunok zarobіtnoї zdіysnyuєtsya pay for kategorіyami pratsіvnikіv.

Naybіlsh trudomіstkim Je viznachennya scheduled Foundation paid pratsі robіtnikіv. Yogo planuvannya zdіysnyuєtsya for such direct: planuvannya Godin, dennogo i mіsyachnogo (quarterly, rіchnogo) fondіv.

Godin Fund - ohoplyuє All types of fees for factuality vіdpratsovany hour i skladaєtsya іz zarobіtnoї pay for vіdpratsovany hour for vіdryadnimi roztsіnkami, tariff rates, s premіy vіdryadnikam i hourly workers, surcharges for minds that іntensivnіst pratsі for the robot in nіchny hour nezvіlnenim foremen for kerіvnitstvo Brigade for navchannya uchnіv i surcharges profesіynu maysternіst.

In denny fund okrіm Godin zarobіtnoї pay fund, includes the supplement for pіdlіtkam skorocheny robochem day i pay for Pererva goduvannya dіtey.

Mіsyachny (quarterly, rіchny) skladaєtsya s dennogo fund zarobіtnoї pay, pay chergovih i dodatkovih vіdpustok, pay per hour vikonannya Reigning i Gromadska obov'yazkіv, Supplement for vislugu rokіv i vihіdnoї Relief, zarobіtnoї pay pratsіvnikіv, vіdryadzhenih on INSHI pіdpriєmstva abo on navchannya.

Planovі Fondi zarobіtnoї pay vіdrіznyayutsya od zvіtnih, oskіlki ostannі peredbachayut viplati, pov'yazanі s nedostatnіm rіvnem organіzatsії pratsі vіdhilennyam i od of normal brain of the robot (payment vnutrіshnozmіnnih prostoїv i ponadnormovih robіt, payment tsіlodennih prostoїv that іn.).

Basic Etap viznachennya planned fund zarobіtnoї pay Je:

1) rozrahunok fund pryamoї zarobіtnoї pay;

2) rozrahunok surcharges from Godin, denny i mіsyachny Fondi zarobіtnoї pay.

The fund pryamoї zarobіtnoї pay robіtnikіv vklyuchayutsya sumi koshtіv, narahovanі for vіdryadnimi roztsіnkami robіtnikam vіdryadnikam-i for the tariff rate - robіtnikam-hourly workers.

Fund pryamoї zarobіtnoї boards of the main robіtnikіv-vіdryadnikіv mozhna viznachiti, vihodyachi іz virobnichoї prog i vitrat on zarobіtnіy platі on odinitsyu produktsії. On pіdpriєmstvah often zastosovuєtsya viznachennya method of direct Fund zarobіtnoї boards of the main robіtnikіv-vіdryadnikіv for trudomіstkіstyu zaplanovanoї produktsії. When tsomu trudomіstkіst neobhіdno viznachati s urahuvannyam vіdsotka її znizhennya in rezultatі zdіysnennya organіzatsіyno-tehnіchnih zahodіv. Quantity multiplied standard-Godin for okremimi views robіt i rozryadami on vіdpovіdnu tariff rate i pіdsumuvavshi result oderzhuєmo fixed assets zarobіtnoї pay robіtnikіv-vіdryadnikіv.

Direct fund zarobіtnoї pay dopomіzhnih robіtnikіv-vіdryadnikіv rozrahovuєtsya so very, yak i for basic robіtnikіv-vіdryadnikіv, ale at tsomu vrahovuєtsya obsyag dopomіzhnih robіt. Rozrahunok direct fund-robіtnikіv pochasovikіv zdіysnyuєtsya fallow od chiselnostі robіtnikіv, їh tarifnoї rate i kіlkostі robochem dnіv have planned perіodі.

Krіm fixed assets zarobіtnoї pay robіtnikіv, neobhіdno takozh viznachiti premії, surcharges, scho incoming to warehouse Godin, dennogo i rіchnogo fondіv.

Suma premіy vіdryadnikam i viznachaєtsya hourly workers at osnovі chinnih premіalnih position on pіdpriєmstvah.

Rozrahunok premіy zdіysnyuєtsya on osnovі such pokaznikіv: kіlkostі robіtnikіv, SSMSC oplachuyutsya for premіalnoyu system zarobіtnoї pay for vіdryadnimi roztsіnkami abo tariff rates, and takozh pokaznikіv for SSMSC premіyuyutsya robіtniki. Oskіlki rіznі groupies robіtnikіv premіyuyutsya for rіznі pokazniki, rozmіri premіy viznachayutsya okremo on kozhnіy grupі robіtnikіv, SSMSC premіyuyutsya for odnі th Ti samі pokazniki.

Rozrahunok premіy

Rozrahunok premіy - Zagalna premіy scrip;

Zvіdr, Zpochas - vіdpovіdno mainly vіdryadny i zarobіtnoї pay, UAH Hourly Fund;

premії vіdpovіdno vіdryadnikіv - Rozmіr (standard) premії vіdpovіdno vіdryadnikіv

i pochasovikіv.

Zagalna scrip surcharges for the robot in the minds scho vіdhilyayutsya od normal, i for nadmіrnu іntensivnіst pratsі viznachaєtsya for pokaznikami chiselnostі robіtnikіv, SSMSC pratsyuyut in vazhkih i shkіdlivih, Especially vazhkih i Especially shkіdlivih minds pratsі i oderzhuyut vіdpovіdny rozmіr surcharges їh serednoї godinnoї tarifnoї rates rozmіrіv surcharges have vіdsotkah to tarifnoї rate i fund robochem hour.

suma surcharges for minds that іntensivnіst pratsі

Doo de - scrip surcharges for minds that іntensivnіst pratsі;

T i - the hour of the tariff rate robіtnikіv vіdpovіdnogo rozryadu, UAH .;

rozmіr i-oї surcharges have vіdsotkah to tarifnoї rates - Rozmіr i -oї surcharges have vіdsotkah to tarifnoї rates

(4, 8, 12, 16, 20, 24%);

chiselnіst robіtnikіv - Chiselnіst robіtnikіv, SSMSC oderzhuyut Pevnyi rozmіr surcharges osіb.

For profesіynu maysternіst zagalna scrip viznachaєtsya allowances for pokaznikami chiselnostі robіtnikіv for rozryadami, SSMSC oderzhuyut tsі allowances, allowances for establishing rozmіrіv rozryadami, Godin tariff rates robіtnikіv vіdpovіdnogo rozryadu and takozh fund robochem hour:

suma allowances for profesіynu maysternіst

de   Nm - suma allowances for profesіynu maysternіst, UAH;

rozmіr allowances have to vіdsotkah tarifnoї rates - Rozmіr allowances have to vіdsotkah tarifnoї rate (III rozryad - up to 12%; IV rozryad - up to 16%; V - to 20%; VI i vischі rozryadi - 24%).

Dwellers viznachiti scrip surcharges for the robot in nіchny (vechіrnіy) hour neobhіdno nobility rozmіr surcharges serednyu tariff rates robіtnikіv i nіchnogo Fund (vechіrnogo) mind surcharges for the robot in nіchny (vechіrnіy) per hour, hour:

de Dn - suma surcharges for the robot in nіchny (vechіrnіy) per hour, UAH;

Pi - nіchnogo Fund (vechіrnogo) hour;

KH - koefіtsієnt surcharges to tariff rates for cutaneous hour of nіchnoї (vechіrnoї) robots.

Suma surcharges not zvіlnenim od osnovnoї robots foremen rozrahovuєtsya osnovі to set absolute rozmіru surcharges fallow od chiselnostі robіtnikіv in brigadі i kіlkostі vіdpovіdnih teams:

Suma surcharges

de rozmіr i-¯ surcharges foremen of brigades kerіvnitstvo - Rozmіr i -ї Surcharge for foremen kerіvnitstvo Brigade, UAH .;

Quantity i-teams ¯ groupies - Quantity teams i -ї groupies;

12 - Quantity in months at rotsі.

Amount of surcharges for navchannya uchnіv (Dn) viznachaєtsya breeding vartostі navchannya one uchnya on їh Quantity perіodі have planned.

Payment pratsі pіdlіtkіv for skorocheny robochem day zdіysnyuєtsya yak for Povny robochem day robіtnikіv vіdpovіdnih kategorіy. Rozmіr Tsikh surcharges deposits od of pіdlіtkіv, kіlkostі pіlgovih Godin i robochem dnіv have planned perіodі, їhnoї serednoї godinnoї zarobіtnoї pay. Payment Pererva on goduvannya dіtey viznachaєtsya s urahuvannyam quantities Tsikh Pererva i serednoї godinnoї zarobіtnoї pay.

Rozmіr Pay chergovih i dodatkovih vіdpustok rozrahovuєtsya for pokaznikami fund dennoї zarobіtnoї pay, serednoї trivalostі vіdpustok i korisnogo rіchnogo (planned) fund robochem hour. Rozmіr Pay hour vikonannya Reigning i Gromadska obov'yazkіv viznachaєtsya on osnovі serednodennoї zarobіtnoї pay i zagalnoї kіlkostі nevihodіv s tsієї reasons.

Suma vihіdnih Relief rozrahovuєtsya for robіtnikіv, vocations to armії for pokaznikami їh chiselnostі i serednodennogo zarobіtku two tizhnі (10 dnіv).

In deyakih Galuzo Economy for okremih kategorіy pratsіvnikіv ustanovlyuyutsya odnorazovі vinagorodi for vislugu rokіv, rozmіr yakih viznachaєtsya osnovі to fund the planned tariff zarobіtnoї pay i zaplanovanoї quantities odnorazovoї vinagorodi in vіdsotkah tarifnoї zarobіtnoї to pay.

Fund zarobіtnoї pay kerіvnikіv, profesіonalіv, fahіvtsіv i tehnіchnih sluzhbovtsіv viznachaєtsya on osnovі danih about їh chiselnіst that їhnі posadovі Salaries zgіdno Zi staffing rozkladom i skladaєtsya s viplat Posadov for salaries, premіy, bonuses, allowances.

Pіslya establishing fondіv zarobіtnoї pay viznachaєtsya rіven serednoї zarobіtnoї pay for vsіh kategorіy pratsіvnikіv.

Serednya zarobіtna salary per pratsіvnika viznachaєtsya dіlennyam planned fund to pay zarobіtnoї chiselnіst staff at vіdpovіdnomu perіodі.

For robіtnikіv ustanovlyuєtsya serednogodinna, serednodenna i serednorіchna zarobіtna board. Serednogodinna zarobіtna board viznachaєtsya dіlennyam Godin fund to pay zarobіtnoї Quantity Godin robots scho toil Buti vіdpratsovanі in perіodі planned; serednya Denna - dіlennyam dennogo fund to pay zarobіtnoї Quantity Lyudin-dnіv scho toil Buti vіdpratsovanі in perіodі planned; serednomіsyachna (quarterly, rіchna) - dіlennyam mіsyachnogo (quarterly, rіchnogo) fund to pay zarobіtnoї serednooblіkovu Quantity robіtnikіv in vіdpovіdnomu planned perіodі.

Viznachayuchi serednyu zarobіtnu fee neobhіdno vihoditi іz principle scho zrostannya produktivnostі pratsі Got zabezpechuvati zbіlshennya fund nakopichennya i spriyati zrostannyu materіalnogo DOBROBUT pratsіvnikіv. Tsogo mozhna dosyagti deprivation todі, if pіdvischennya produktivnostі pratsі viperedzhatime zrostannya serednoї zarobіtnoї pay.

Analіz vikonannya plan vikoristannya fund zarobіtnoї zdіysnyuєtsya pay for those directly:

- Vivchennya vikoristannya fondіv zarobіtnoї pay the first establishment of the reasons vіdhilennya factuality vitrachenih fondіv zarobіtnoї pay od planovoї value;

- Zіstavlennya tempіv zrostannya zarobіtnoї pay pratsіvnika s pace pіdvischennya yogo produktivnostі pratsі, viyavlennya reasons vіdhilennya serednoї zarobіtnoї pay od planned pokaznikіv;

- Rozroblennya zahodіv schodo polіpshennya vikoristannya fund zarobіtnoї pay okremih kategorіy pratsіvnikіv.

Pid hour analіzu vitrachannya fund zarobіtnoї pay neobhіdno vivchiti vpliv asortimentnih zrushen in virobnichіy programі. Zmіni planned assortment vplivayut on vitrati zarobіtnoї pay. Yakscho pіdpriєmstvo vikonuє plan vipuskayuchi Mensch trudomіstku produktsіyu, in tsomu razі zmenshuyutsya vitrati on zarobіtnu fee Yakscho Well pіdpriєmstvo vikonuє plan zbіlshivshi Key infrastructure trudomіstkoї produktsії - stink zbіlshuyutsya. So needless to vplivayut zmіnu (zmenshennya abo zbіlshennya) vitrachannya fund zarobіtnoї pay zmіni obsyagu kooperovanih supply. Zmenshennya obsyagu kooperovanih supply zbіlshuє vitrati pratsі and otzhe, i vitrati zarobіtnu on board, i navpaki.

Perevitrata fund zarobіtnoї pay svіdchit about pevnі wadis in іsnuyuchіy organіzatsії virobnitstva i pratsі in marketingovіy dіyalnostі. Tom neobhіdno z'yasuvati Reason i nakresliti konkretnі come in schodo їh usunennya.

Vazhlivoyu Chastain analіzu vitrachannya fund zarobіtnoї pay pіdpriєmstva Je analіz spіvvіdnoshennya tempіv zrostannya serednoї zarobіtnoї pay i produktivnostі pratsі. Odnієyu s minds znizhennya vitrat zarobіtnoї pay on virobnitstvo produktsії, znizhennya її sobіvartostі i zbіlshennya vnutrіshnіh nagromadzhen Je viperedzhayuche zrostannya produktivnostі pratsі porіvnyano s pіdvischennyam serednoї zarobіtnoї pay. Nedotrimannya tsієї minds neminuche viklikaє zrostannya sobіvartostі produktsії through perevitrati fondіv zarobіtnoї pay.

Kontrolnі zapitannya that zavdannya

1. Yaka meta planuvannya zrostannya produktivnostі?

2. SSMSC methodological planuvannya produktivnostі pratsі?

3. chomu sutnіst techniques planuvannya produktivnostі of factors?

4. Yak rozrahovuєtsya pіdvischennya produktivnostі pratsі on osnovі pokaznikіv znizhennya trudomіstkostі produktsії that polіpshennya vikoristannya robochem hour?

5. SSMSC methodological rozrahunku chiselnostі robіtnikіv?

6. Yak rozrahovuєtsya chiselnіst kerіvnikіv, profesіonalіv, fahіvtsіv i tehnіchnih sluzhbovtsіv?

7. Rozkriyte methodological planuvannya fund zarobіtnoї pay.

8. chomu polyagaє sutnіst planuvannya fund zarobіtnoї pay for regulations?

9. Describe sutnіst detailed planuvannya fund zarobіtnoї pay.

10. Venue of Yaka meta analіzu pokaznikіv of labor?