home Economy Economy of the enterprise - Pokropivnyi SF

Economy of the enterprise - Pokropivny SF

15.5. Supplements and surcharges to wages and bonuses

By functionality bonuses and allowances are separate elements of wages, which are designed to compensate for significant deviations from normal working conditions, were not included in the tariff rates and salaries. They differ from the tariff wage (official salary), optional and inconsistent, and also depend on the ratio of actual and normative working conditions. The Law of Ukraine "On Remuneration of Labor" provides that the conditions and amounts of allowances, bonuses, rewards and other incentive, compensatory and guaranteed payments shall be established in a collective agreement in accordance with general and sector (regional) agreements.

Supplements to wages are classified primarily on the basis of the scope of work (application of labor). On this basis, we distinguish surcharges that: 1) do not have restrictions on the spheres of activity; 2) are applied only in certain (separate) spheres of labor application.

The first group includes surcharges:

• for work in the above-norm time;
• Persons who have not reached the age of eighteen and have reduced working hours;
• Workers, who, due to production necessity, perform work at lower tariff levels than those assigned to them;
• For the time of downtime and in the case of the production of defective products is not the fault of the worker.

Classification of additional payments to wages, carried out only in certain (separate) spheres of employment, is shown in Fig. 15.11.

Wage surcharges have a clearly expressed stimulating nature and are always related to the business qualities of a particular employee. Most often used surcharges to wages for: a) high professional skills of workers; B) high achievements of employees in work; C) length of service (work experience); D) performance of especially important work (for a certain period of time); E) knowledge and use of foreign languages ​​in work.

In the new economic conditions of business, the role of additional payments and bonuses to specialists for the high achievements in labor, as well as for the performance of particularly important and responsible work, is significantly increased. The wide application of these surcharges and allowances is due to three circumstances:

• First, it becomes possible to more objective appraisal of labor specific specialists and to create incentives for performing more responsible work;
• Secondly, specialists whose contribution to the overall performance of the enterprise (organization) is the largest, will receive, thanks to these surcharges and higher pay for their work;
• Thirdly, surcharges and allowances to the official salaries of specialists make it possible to systematically correct their earnings, similar to an increase in the wages of workers for fulfilling and overfulfilment of the established production standards.

Wage premiums for high achievement in work must be in line with the concrete results of the work of specialists (managers) and be implemented at those work sites where performance indicators that are possible for accurate measurement are used. It is advisable to establish such premiums primarily to line personnel (masters, site managers and workshops), as well as to specialists who ensure a stable improvement in the performance of the relevant unit and enterprise as a whole.

Outlining specific directions for finding the best options for determining the amount of surcharges and allowances to wages, it is necessary to pay attention to the advisability:

• Transition to the calculation of compensation payments in the same absolute amount to all categories of personnel, regardless of skill level and position for working conditions that differ from normal (normative) ones;
• Compulsory use of additional payments of a compensatory nature, which are not related to a certain sphere of activity, ie, they apply to all employees (first of all for work on holidays, non-working days and weekends, after-hours, etc.).

The basic principles of the formation of bonus systems for staff

Formation of an effective bonus system for a particular business entity should begin with the study: premium payment sources; indicators and bonus conditions; Categories of personnel, which should be rewarded; Periodicity and the procedure for payment of bonuses. This organizational and economic process is based on certain (generally recognized) principles for constructing such systems. The most significant of them and mandatory for the practical construction of bonus systems for the personnel of the enterprise (organization) are shown in Fig. 15.12.

Only a comprehensive accounting of these key principles (provisions, requirements) can ensure the construction and application of an efficiently operating bonus system for the relevant categories of personnel of the enterprise (organization).

Justification of the bonus system efficiency bonus

The most difficult and responsible stage in the development of the bonus system project is the economic justification for the relative sizes of bonuses and the assessment of the effectiveness of the application of such a system. Justifying the size of the bonus, it is necessary to take into account that the bonus system is not able to fulfill its stimulating purpose if the premiums are too small (less than 10% of the wage rate or official salary). In addition, there should be a corresponding relationship between the degree of improvement of the stimulus index and the estimated cost-effectiveness ratio of the bonus system, the minimum allowable value of which can be only 0.1. In this case, you need to know the specifics of the methodological nature of the process of justifying the size of the premium, depending on the main indicators of bonuses, as well as certain categories of staff. Their concrete manifestation will be considered on conditional examples.

An example of the first. Rationale for the size of the premium work production area for saving a certain kind of material resources.

The main idea of ​​this procedure is to determine the necessary amount of premiums to achieve a given coefficient of economic efficiency of the bonus system. For this purpose, a computational algorithm is used:

• The annual consumption of a certain type of material resource is calculated;
• The estimated amount of premiums for its savings is determined, which can provide a given bonus efficiency factor for a particular range of the system scale by multiplying three indicators: the value of the annual expenditure of a specific type of material resources; The value of the preset efficiency factor for the corresponding scale range; The maximum percentage of a particular range of the scale for reducing the standard of expenditure of a certain type of material resources;

• By dividing the calculated amount of the premium by the average monthly wage fund of the labor collective of the given production site, the relative size of the premiums (the percentage of the tariff earnings) is established for the specific level of the reduction of the costs of the corresponding type of material resources.

An example of the second. Sizing premiums professionals and enterprise employees.

Let's assume that the main indicators of encouragement are recognized: a) implementation of the plan for the supply of products under the concluded contracts; B) increase in labor productivity; C) reduction of gross costs for production and sale (cost price) of commodity products.

According to the preliminary expert assessment, the ratio of labor efforts necessary to achieve the above indicators is 0.5: 0.3: 0.2. On the current bonuses for these three indicators, the amount that makes up 30% of the wage fund of the above-mentioned categories of personnel is allocated (equal to 12.000 UAH).

During the billing period, it is planned to increase labor productivity by 5% and to reduce the prime cost of commodity output by 0.8%. With such initial data, the sequence and the concrete content of the calculations should be as follows:

• Total amount for streaming bonuses -

• The absolute amount of bonuses for achieving the main bonus indicators:

A) implementation of the product delivery plan -

Sap.v.p.p. = 3600 • 0,5 = 1800 hrn.

B) increase in labor productivity -

Sапр / п.п.т = 3600 • 0,3 = 1080 грн.

C) reduction of the cost price of commercial products -

Sапр / с.с.п = 3600 • 0,2 = 720 грн.

• The relative size of the bonus (percentage of the official salary) for:

A) implementation of the plan of supply of products by 100% -

B) one percent increase in labor productivity -

C) one-tenth of a percent of the reduction in the prime cost of commodity output -

Determination of the effectiveness of the applied bonus system for achieving a given indicator of the efficiency of productive economic or commercial activities is usually performed on the basis of calculating the coefficient of economic efficiency of the system and comparing the latter with a given (normative) value. The applied bonus system is considered to be economically justified, when the calculated coefficient is not less for a given (normative) or exceeds it.

The methodology for calculating the efficiency coefficient of the current bonus system can be demonstrated using a conditional situation in which it is necessary to give an estimate of the economic justification of the established premium size to a working production site for overfulfilment of the monthly norm of manufacturing a set of parts. In this situation, the process of finding the efficiency factor of the bonus system is reduced to three successively performed calculations:

• The possible volume of manufacturing sets of parts under the condition of different levels of overfulfilment of the monthly rate;
• The size of specific fixed costs (per one set) and saving of these costs for the entire volume of the monthly production rate for each level of implementation of the norms;
• The estimated efficiency factor of the bonus system (defined as the ratio of the absolute amount of the premium to the conditional savings of fixed costs or vice versa).

Organization of premiums for certain categories of personnel

The influence of incentive systems on the result of managing a particular production structure largely depends on the practical organization of awarding certain categories of personnel. There are some organizational and methodological differences between premium systems used to encourage workers and systems designed for professionals and employees.

The organization of awarding workers for the main results of activities covers: the allocation of individual and collective incentive systems, the choice of premiums by type of production, the differentiation of premium sizes by indicators and conditions of promotion, the distribution of premiums based on the KTU, etc.

Individual bonuses are used when the organization of production provides for the work of each member of the collective independently of the others (if individual labor results are taken into account). In such cases, the indicators and conditions for awarding are established directly by profession or by type of work, and the premium is calculated on the basic wage of the individual worker, depending on the results of his work.

Collective incentives can be applied both in collective and in the individual organization of labor. Collective bonus is charged depending on the state of performance of collective performance indicators on the main salary of the brigade (site, workshop). Then the collective award is distributed among workers taking into account their personal contribution on the basis of basic wages, hours worked and the coefficient of labor participation (KTU).

The choice of bonus indicators depends on the tasks assigned to the incentive object (workers, brigade, shop). Specific indicators of bonuses to workers in the main production are given in Table. 15.2

Table 15.2.

GENERALIZED INDICATORS OF THE PREMIUM OF WORKING BASIC PRODUCTION

Probedvenna table. 15.2

The organization of bonuses to the workers engaged in servicing the main production should be carried out using indicators that directly characterize the effectiveness of their activities, namely:

• Ensuring the rhythmic operation of equipment, increasing the coefficient of its use;
• Reduction in the number of cases and duration of malfunction of machinery and equipment;
• Increase in between-repair period of equipment operation, reduction of expenses for its maintenance and repair;
• Uninterrupted provision of workplaces with tools, energy, fuel, etc.

Workers-controllers, for example, need to be rewarded only for indicators characterizing their efforts to ensure the proper level of product (service) quality. In particular, such indicators include: a reduction in the number of returns of unsatisfactory quality from further operations, careful product rejection performance, programs for the prevention of marriage. At the same time, the size of the controller's premium is set depending on how stable the results of their activities are, that is, during what period they provide high-quality products (work, services).

The awarding of various functional groups of specialists and employees has certain features. In particular, it is recommended that specialists from the main production units be awarded on the basis of the specific tasks facing the relevant divisions, regardless of the overall results of the enterprise (institution) as a whole. For them, the bonus indicators should include achieving high final results of this particular unit, increasing its efficiency.

In the practice of management, the most commonly used is the organization of bonuses for specialists and employees of functional units in terms of indicators that reflect the results of work:

• A certain division using the indicators of the main results of the enterprise as a whole as additional;
• Enterprises in general, using the indicators of a particular unit as additional;
• Both the given division, and the enterprise as a whole.

A possible variant of indicators and conditions for awarding specialists and employees of technical and economic departments (sectors) are presented in Table. 15.3.

The practice of calculating bonuses for the whole team of a subdivision (management, department, sector) is connected with establishing the order of its distribution among specific performers. Usually this procedure provides for the allocation of collective premiums using the KTU. To assess the personal contribution of an individual employee to achieve a particular result, the following parameters can be applied: the amount of work performed in accordance with a specific function of the activity (management); Their tension; quality of work; Productive and creative activity; Executive discipline, and so on.

Table 15.3

INDICATORS AND CONDITIONS FOR THE PREMIERATION OF EMPLOYEES OF THE MAIN FUNCTIONS OF THE CYLINDERS OF THE MAJOR INDUSTRIAL ENTERPRISE

Продовження табл. 15.3