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Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ

14.11. Otsіnka vitrat on direct zarobіtnu fee

Analіz vikoristannya koshtіv to pay pratsі held way porіvnyannya factuality narahovanoї zarobіtnoї pay narostayuchim pіdsumkom s cob rock (for mіsyats, Quarter, Year) s planned in tsіlomu on pіdpriєmstvu for kategorіyami i GROUP staff, and takozh shops, dіlnitsyami, brigades. Pid hour analіzu vikonuyutsya takі zavdannya:

1) viznachaєtsya absolute ekonomіya chi perevitrata;

2) daєtsya otsіnka vikoristannya koshtorisu s Pay pratsі;

3) viyavlyayutsya factorization that viznachaєtsya rozmіr їh vplivu on ekonomіyu chi perevitratu koshtіv s Pay pratsі;

4) obґruntovuyutsya zmіni koshtіv pratsі for payment;

5) proponuyutsya come in for reasons lіkvіdatsії perevitrat s Pay pratsі. On pіdstavі oblіkovih danih i Form 1-PV skladaєmo Table 14.19.

table 14.19

Otsіnka vitrachannya fund zarobіtnoї pay, yew. UAH

Danі tablitsі 14.19 svіdchat scho pіdpriєmstvo committed a perevitratu pratsі s Pay for the amount of 114.0 yew. UAH, in fact chislі pratsіvnikam osnovnoї dіyalnostі 112.8 yew. UAH i pratsіvnikam obslugovuyuchih that іnshih Gospodarstwa 1.2 yew. UAH.

On pіdstavі oblіkovoї Informácie neobhіdno really otsіniti efektivnіst vikoristannya koshtіv to pay pratsі. Urahovuyuchi scho Foundation paid pratsі pratsіvnikіv osnovnoї dіyalnostі tіsno pov'yazany s obsyagom virobnitstva produktsії that produktivnіstyu pratsі, viznachayut, krіm absolyutnoї, slit th vіdnosnu ekonomіyu (perevitratu). Vaughn viznachaєtsya yak rіznitsya mіzh factuality narahovanoyu zarobіtnoyu dress i koshtorisnim (planned) fund skorigovanim on factual pace zrostannya (znizhennya) obsyagu virobnitstva produktsії i produktivnostі pratsі. Rozrahunok is played with as follows: Core Fund zarobіtnoї pay - 1413 tis. UAH; serednіy pace zrostannya produktivnostі pratsі for up to 103%, factuality - 107%; standard growth fund zarobіtnoї boards under vіdsotok for dermal growth virobnitstva produktsії 0.5. Otzhe, Basic zagalny fund zarobіtnoї pay, skorigovany on pіdvischennya serednogo rate zrostannya produktivnostі pratsі, stanovitime yew. UAH.

The rate of growth (znizhennya) obsyagu virobnitstva produktsії for becoming zvіtny Year 1.19% [(8500: 8400 • 100) - 100]. Suma zarobіtnoї fund to pay viplati staff osnovnoї dіyalnostі stanovitime 1449.9 yew. UAH.

Vіdnosna perevitrata fund zarobіtnoї pay -75.9 yew. UAH (1525.8 - 1449.9).

Rozrahunok pokazuє scho kerіvniki pіdpriєmstva made perevitratu fund zarobіtnoї boards under sumі at 75.9 yew. UAH i pratsіvnikіv obslugovuyuchih that іnshih Gospodarstwa 1.2 yew. UAH Zagalna scrip perevitrat - 77.1 yew. UAH. Dayuchi otsіnku Perevi-spending, neobhіdno vrahovuvati camp Economy: zrostannya іnflyatsії b іndeksatsії cancer, rіven spozhivannya, minds Zhittya that іn.

On vіdhilennya factuality narahovanoї zarobіtnoї pay od planned rіvnya in tsіlomu on pіdpriєmstvu i for kategorіyami pratsіvnikіv vplivaє zmіna chiselnostі staff that yogo serednoї zarobіtnoї pay. The value vplivu zmіni chiselnostі staff viznachaєtsya breeding rіznitsі mіzh factuality that planned chiselnіstyu on tariff rates (serednyu planned zarobіtnu fee) one pratsіvnika and vpliv zmіni zarobіtnoї pay - yak dobutok rіznitsі mіzh factuality that planned serednoyu zarobіtnoyu dress one pratsіvnika that їh faktichnoї chiselnostі. Payment for vіdryadnimi roztsіnkami, premії, payment chergovih vіdpustok proportsіyno stale od obsyagu virobnitstva and Pogodin payment received rіznі Vidi surcharges - od chiselnostі staff. W tsogo fund urahuvannyam zarobіtnoї pay koriguєtsya on factual obsyag virobnitstva that chiselnіst pratsіvnikіv.

Dodatkovo analіzuєtsya vikoristannya fund spozhivannya for okremimi GROUP i kategorіyami pratsіvnikіv osnovnoї dіyalnostі. When tsomu zaznachaєtsya, naskіlki zrosli against plans faktichnі viplati s Fund spozhivannya rіznim kategorіyam pratsіvnikіv Tsikh the reason for Change. Neobhіdno z'yasuvati stimulyuyuche values ​​premіy, pіdrahuvati nevirobnichі vtrati i rozrobiti come in schodo їh skorochennya. System viplati premіy Je obґruntovanoyu, Yakscho Won stimulyuє skin pratsіvnika i kolektiv in tsіlomu on dosyagnennya temple rezultatіv virobnitstva, zabezpechuє pіdvischennya serednoї zarobіtnoї pay for odnochasnogo znizhennya sobіvartostі produktsії.

Analіz serednoї zarobіtnoї pay i tempіv її zrostannya zavzhdi pov'yazuyut іz pace zrostannya produktivnostі pratsі. For tsogo Tempi zrostannya produktivnostі pratsі dіlyat on pace zrostannya zarobіtnoї pay. Rozshirene vіdtvorennya of companies peredbachaє, dwellers Tempi zrostannya produktivnostі pratsі zavzhdi viperedzhali Tempi zrostannya zarobіtnoї pay.

Vitrati on zarobіtnu fee sobіvartostі vsієї produktsії that її odinitsі podayut odnoelementnoyu statte "Vitrati pratsі to pay." Proportsіyno sumі osnovnoї that dodatkovoї Pay pratsі conductive vіdrahuvannya sotsіalnі to come in, in vidіlenі sobіvartostі okremoyu statte.

Analіz vitrat on zarobіtnu fee conductive porіvnyuyuchi faktichnі vitrati s planned. When tsomu viznachayut vіdhilennya, SSMSC vinikli in zv'yazku Zi zmіnoyu obsyagu, structure assortment viroblenoї produktsії i rіvnya vitrat in sobіvartostі odinitsі produktsії cutaneous form. Methods rozrahunku vplivu skin s Names faktorіv analogіchna metoditsі analіzu materіalnih vitrat.

On vіdhilennya zarobіtnoї pay at sobіvartostі odinitsі produktsії vplivaє zmіna trudomіstkostі vigotovlenoї produktsії i serednogodinnoї payment. Vpliv Tsikh faktorіv rozrahovuyut breeding rіznitsі mіzh factuality trudomіstkіstyu i planned on a scheduled payment serednogodinnu and vpliv zmіni serednogodinnoї pay - breeding rіznitsі mіzh factuality i planned to pay serednogodinnoyu trudomіstkіst factuality.

Vіdhilennya od norms hour that roztsіnok grupuyut for species produktsії structurally pіdrozdіlami, viniknennya reasons that have uzagalnyuyut Institution. So, for zvіtny perіod on pіdpriєmstvі - ob'єktі analіzu allowed perevitrati zarobіtnoї pay for rakhunok zmіni materіalіv 0.7, vikonannya operatsіy not peredbachenih tehnologієyu - 0.2 zmenshennya pitomoї crowbars kooperovanih supply - 0.5 nevіdpovіdnostі rozryadіv robіtnikіv rozryadam Works - 0.2 through tehnіchnu nepridatnіst obladnannya - 0.2 nizku yakіst іnstrumentu - 0.2 nesvoєchasne vprovadzhennya organіzatsіyno-tehnіchnih zahodіv - 0.3, s іnshih reasons - 0.2. Usogo perevitrat - 2.5 yew. UAH.

Vіdhilennya dodatkovoї zarobіtnoї pay robіtnikіv-virobnichnikіv vinikayut in zv'yazku Zi zmіnami standards vіdrahuvan in reserve Pay vіdpustok that osnovnoї zarobіtnoї pay Tsikh robіtnikіv, zmіnoyu pіlg pіdlіtkam, Pererva in robotі materіv-goduvalnits, vikonannya Gromadska i Reigning obov'yazkіv, godinnoї (dennoї) zarobіtnoї pay Tsikh robіtnikіv that іnshih faktorіv. Vpliv skin s faktorіv rozrahovuyut for Relief of іz zasobіv elіmіnuvannya.

Reason zmіni standards hour, roztsіnok that vіdhilen od viyavlyayutsya standards for Pervin documents i regіstrami Institution. Zmіni standards hour i roztsіnok pid vplivom organіzatsіynih that tehnіchnih zahodіv oformlyayutsya povіdomlennyami, danі yakih uzagalnyuyutsya for species produktsії i have structural pіdrozdіlami Institution (mashinogramah) zmіni standards.

Zakіnchuyuchi analіz, pіdrahovuyut reserve znizhennya sobіvartostі produktsії for rakhunok skorochennya unproductive viplat іz salary fund. Analіz naryadіv s vіdmіtkoyu, applications obґruntuvan i dozvolіv on ponadnormovu Prace, aktіv that listkіv prostoїv, fotografіy robochem day that іnshih Pervin dokumentіv on pіdstavі oformlyayutsya yakih surcharges, showing scho Bulo bezpіdstavno viplacheno pogodinnoї costs - 1.7 premіy - 2 8, with the robot in nіchnі Godin - 1.9, with the robot in ponadnormovy hour - 41 per vnutrіshnozmіnnі prostoї - 5, tsіlodennі prostoї - 21 tis. UAH. Zagalna scrip unproductive viplat zarobіtnoї charge becomes 73.4 yew. UAH.

Usunennya unproductive viplat gave ekonomіyu vitrat used to charge 75.9 zarobіtnu yew. UAH (73.4 + 2.5).

On zmіnu vіdrahuvan to come in sotsіalnі vplivaє zmіna standards vіdrahuvan i sumi osnovnoї that dodatkovoї zarobіtnoї pay. Normie vіdrahuvan sotsіalnі to come in for diferentsіyuyut Galuzo national Gospodarstwa, zmіnyuyut tsentralіzovano i zalishayut postіynimi protyagom Pevnyi hour. Vpliv zmіni tsogo multiplication factor rozrahovuyut rіznitsі mіzh factuality i planned norms for the planning vіdrahuvan scrip osnovnoї i dodatkovoї zarobіtnoї pay. Analogіchno rozrahovuyut vpliv other factor.

Usunennya perevitrat zarobіtnoї pay zabezpechilo b zmenshennya nevipravdanih vіdrahuvan on sotsіalnі i come in on obov'yazkove medichne strahuvannya for the amount of 37.6 yew. UAH (75,9 • 44,5: 100 = 33.8); (75,9 • 5: 100 = 3.8); (44.5 i 5 - normalized vіdrahuvan).