The success of any enterprise or organization directly depends on labor productivity, which in turn is closely related to the degree of staff motivation. The main tool of motivation was and remains wages.
For the organization itself, such payments are costs that are included in the wage fund. And it must be analyzed in order to understand how effectively these funds are used. Therefore, analysis of the wage fund is a mandatory and extremely important procedure and an integral part of the enterprise management system.
What funds are included in this fund?
Before starting to analyze this fund, it is necessary to understand what funds, in addition to wages, may be included in it. Its structure includes the following types of payments:
- Awards;
- Payments in kind;
- Various compensations;
- Expenses for workwear, food, employee accommodation, etc.;
- All types of vacation pay and compensation for unused vacations;
- Various allowances, shift pay.
In general, these cash payments can be divided into three so-called subcategories - basic and additional salaries and other incentive or compensation payments. That is, the wage fund also includes the salary fund, on which, of course, the productivity (productivity) coefficient depends.
Why and who needs this research?
Costs associated with remuneration of personnel in individual companies can range from 5 to 65% of total costs. Therefore, it is extremely necessary to control such costs and study them. An analysis of the wage fund is, of course, necessary for the head of an organization or enterprise.
First of all, it will become clear how large the size of this expense item is. This study examines whether there are any opportunities to reduce these costs and continuously monitors the use of these funds. The study also compares labor costs and productivity indicators.
During the study, specialists use data from accounting, human resources departments and statistical reporting. It is on the basis of these groups of documents that the analysis of remuneration is carried out.
And, of course, the performance indicator cannot be considered without taking into account its direct connection with remuneration.
Where does it all begin?
The analysis of labor costs should begin with the procedure for identifying deviations in the indicators of the real fund from the planned one. Everything is quite simple here - the actual amount of staff costs is subtracted from the planned amount. This calculation formula can be used both for the entire organization as a whole and for individual categories of employees.
This deviation can be conditional and absolute. In the first case, the difference between the actually accrued amount of the salary and the planned one is determined, and at the same time the production plan fulfillment rate is taken into account. In the second case, the coefficient is not taken into account.
The analysis of wages for piece workers and time workers is carried out separately, since here productivity indicators and other coefficients are influenced by different factors and these two groups cannot be combined into one. Analysis of the wage fund for a specific period makes it possible to find out how the level of productivity is affected by the entire enterprise in general, savings or overexpenditure of these funds.
Task 1. Analysis of the wage fund
Based on the given data, write a factor model of the wage fund and calculate the influence of factors on changing its amount in all possible ways.
| Reporting year | ||
| Volume of production, pcs. | 5 000 | 4 500 |
| Labor intensity, person-hours | 40 | 42 |
| Payment for 1 person-hour, rub. | 20 | 25 |
| Payroll fund, thousand rubles | 4 000 | 4 725 |
Solution. To create a factor model, we introduce some notation.
| Indicators | Symbol | Last year | Reporting year |
| Volume of production, pcs. | V | 5 000 | 4 500 |
| Labor intensity, person-hours | T | 40 | 42 |
| Payment for 1 person-hour, rub. | From | 20 | 25 |
| Payroll fund, thousand rubles | FZP | 4 000 | 4 725 |
We have a three-factor multiplicative model : FZP = V * Ot*T
1.
We will calculate the influence of factors on changes in the wage fund using
the method of chain substitutions .
FZP0= V0 * Ot0*T0= 5,000*20*40 = 4,000,000 rub. = 4,000 thousand rubles FZPusl1 = V1* Ot0*T0 = 4,500*20*40 = 3,600,000 rub. = 3,600 thousand rubles FZPusl2 = V1 * Ot1*T0 = 4,500*25*40 = 4,500,000 rub. = 4,500 thousand rubles FZP1= V1 * Ot1*T1 = 4,500*25*42 = 4,725,000 rub. = 4,725 thousand rubles Next, we will determine the influence of factors on the resulting indicator: ∆FZP(V) = FZPusl1-FZP0 = 3,600-4,000 = -400 thousand rubles. – reduction of the wage fund due to a decrease in production volume. ∆FZP(From) = FZPusl2 – FZPusl1 = 4,500 – 3,600 = 900 thousand rubles. – increase in the wage fund due to increased wages. ∆FZP(T) = FZP1 – FZPusl2 = 4,725 – 4,500 = 225 thousand rubles. – increasing the wage fund due to increased labor intensity. Thus, the change in the wage fund ∆FZP = ∆FZP(V)+ ∆FW(From)+ ∆FW(T) = -400 +900+225 = 725 thousand rubles.
2. Absolute difference method.
∆FZP(V) = (V1-V0)*Ot0*T0= (4,500-5,000)*20*40 = -400 thousand rubles – reduction of the wage fund due to a decrease in production volume. ∆FZP(From)= V1* (From1-From0)*T0 = 4,500*(25-20)*40 = 900 thousand rubles – increase in the wage fund due to increased wages. ∆FZP(T) = V1*Ot1*(T1-T0)= 4,500*25*(42-40) = 225 thousand rubles. – increasing the wage fund due to increased labor intensity.
3. Method of relative (percentage) differences.
| Factor name | Implementation of a plan,% | Percentage difference, % | Factor influence, thousand rubles |
| ∆FZP(V) | (4500/5000)*100=90 | 90-100 = -10 | (-10/100)*4000 = -400 |
| ∆FZP(From) | (4500*25)/(5000*20)*100=112,5 | 112,5-90 = 22,5 | (22,5/100)*4000=900 |
| ∆FZP(T) | (4500*25*42)/(5000*20*40)*100=118,125 | 118,125-112,5=5,625 | (5,625/100)*4000=225 |
4. Integral method.
The influence of changes in production volume on the deviation in the wage fund will be determined by the formula: ∆FZP(V) = (1/2)*∆V*(From0*T1+From1*T0) + (1/3)*∆V*∆From* ∆T = (1/2)*(4500-5000)*(20*42+25*40) + (1/3)*(4500-5000)(25-20)(42-40) = -460,000 +(-1,666.7) = - 461,666.7 rub. ≈ -461.7 thousand rubles
The influence of changes in wages on the deviation in the wage fund will be determined by the formula: ∆FZP(From) = (1/2)*∆From*(V0*T1+ V1*T0) + (1/3)*∆V*∆From* ∆Т = (1/2)*(25-20)*(5000*42+4500*40) + (1/3)*(-1666.7) = 975,000 + (-1,666.7) = 973 333.3 rub. ≈ 973.3 thousand rubles
The influence of changes in labor intensity on the deviation in the wage fund will be determined by the formula: ∆FZP(T) = (1/2)*∆T*(V0*From1+ V1*From0) + (1/3)*∆V*∆From*∆ T = (1/2)*(42-40)*(5000*25+4500*20) + (1/3)*(-1,666.7) = 215,000 + (-1,666.7) = 213 RUR 333.3 ≈ 213.3 thousand rubles
So, the total change in the wage fund is equal to ∆FZP = ∆FZP(V)+ ∆FZP(From) + ∆FW(T) = -461.7+973.3+213.3 = 724.9 thousand rubles. ≈ 725 thousand rubles
Other research methods
Pay analysis is not the only research in this area. No less important is the direct analysis of wages, their use and impact on the level of productivity. This research is being carried out in three different directions:
- In the field of remuneration;
- In the field of exploitation of labor resources;
- In the area of productivity.
In each area, the study sets itself different tasks, the solution of which will reveal the picture of what is happening in the enterprise as a whole. The analysis procedure itself is quite labor-intensive. But this should not stop, because without conducting such research, it will be impossible to make the right decisions on managing the organization.
It is very important to conduct such research not only in relation to the entire company, but also separately for each group of employees. Thanks to this, management will be able to understand how correct the placement of personnel in the enterprise is.
Sequencing
The analysis of the use of the wage fund takes place according to an action plan drawn up in advance. First of all, it is necessary to select and systematize the necessary sources of information and data and analyze them. Next, the results of the analytical work must be used to develop and implement measures that will improve the level of productivity at the enterprise.
The level of implementation of the production program and labor organization depend on how rationally the payroll is used in the organization. And analysis of the use of the payroll fund implies the following actions:
- Control over how much the amount of payroll expenditure corresponds to the volume of the production program that was completed;
- Calculation and verification of the implementation of the production plan, which is the basis for regulating waste of the salary fund;
- Determining the amount of savings or, conversely, overspending from this fund and identifying items of overspending;
- Grouping of indicators that show the relationship between the level of remuneration and the level of productivity.
Next, based on the research, it is necessary to develop measures that will help optimize and improve the state of production.
Analysis of the efficiency of using the wage fund
Audit of payroll calculations
3.2 Analysis of the efficiency of using the wage fund
To assess the efficiency of using funds for wages, it is necessary to use such indicators as the volume of production in current prices, revenue, the amount of gross, net, reinvested profit per tenge of wages, etc. in the process of analysis, the dynamics of these indicators should be studied, the implementation of the plan for their level. An interannual comparative analysis will be very useful, which will show in which year the enterprise operated more efficiently.
Table 3.3 Indicators of the efficiency of using the LLP wage fund for 2003-2004.
| Indicators | 2003 | 2004 | Deviation |
| 1 | 3 | 4 | 6 |
| Products sold in tenge salary, tenge | 4,68 | 4,86 | 0,18 |
| Gross profit amount in tenge salary, tenge. | 0,87 | 0,90 | 0,03 |
| Net profit amount in tenge salary, tenge. | 0,65 | 0,69 | 0,04 |
| Amount reinvested Profit per tenge salary, tenge. | 0,33 | 0,38 | 0,05 |
From table 3.3 it is clear that the analyzed enterprise in the 2003 reporting year achieved an increase in the efficiency of using wage fund funds. More goods were sold in the tenge of wages, more gross profit and net profit were received, more contributions were made to the accumulation fund, which should be assessed positively.
After this, it is necessary to establish the factors of change in each indicator characterizing the efficiency of using the wage fund, Scheme 4.
For factor analysis of production in the tenge of wages, you can use the following model:
VP/ FZP = VP/ T * T/∑D * ∑D/CR * CR/PPP / FZP/PPP = CV * P * D * * UD / GZP, (23)
where VP is sales of goods at current prices;
FZP – personnel wage fund;
T – the number of hours spent on production;
∑D and D – the number of days worked by all workers and one worker, respectively, for the analyzed period;
CR – average number of workers;
PPP – average number of industrial and production personnel;
CV – average hourly output;
P – average working day;
UD – the share of workers in the total number of personnel;
GZP is the average annual salary of one employee.
Revenue per salary tenge, in addition to the listed factors, also depends on the ratio of sold and manufactured products (the level of sales of UR products):
V/FZP = V/VP * VP/T * T/∑D * ∑D/CR * CR/PPP / FZP/PPP = =UR * CHV * P * D * UD / GZP. (24)
Profit from sales of products per salary tenge, in addition to the above factors, also depends on the level of return on sales (Rpn):
Prp/FZP = Prp /V * V/VP * VP/T * T/∑D * ∑D/CR * CR/PPP / FZP/PPP = Rpn * UR * ChV * P * D * UD / GZP. (25)
When analyzing net profit per wage tenge, another factor is added as the share of net profit in the total amount of gross profit (GP):
ChP/FZP = ChP/Prp * Prp/V * V/VP * VP/T * T/∑D * ∑D/ChR * ChP/PPP / FZP/PPP = Dchp * Rpn * UR * ChV * P * D * UD/GZP. (26)
When analyzing the change in the amount of reinvested profit per wage tenge, it is also necessary to take into account such a factor as the share of reinvested profit in the total amount of net profit (URP):
RP/FZP = RP/PP * PP/ Prp * Prp/V * V/VP * VP/T * T/∑D *
* ∑D/CR * CR/PPP / FZP/PPP = URP * Dchp * Rpn * UR * ChV * P * D * UD /GZP. (27)
To calculate the influence of factors according to the above models, the chain substitution method can be used.
In addition, the analysis can be deepened by detailing each factor of this model. Knowing, for example, due to what factors the level of average hourly output has changed, using the method of proportional division, you can calculate their impact on the amount of profit per tenge of wages.
The wage fund should be spent only in proportion to the growth of production volume. Overexpenditure of the wage fund leads to higher prices for products and a deterioration in production efficiency indicators. Therefore, constant monitoring and systematic analysis of the expenditure of wage funds at each enterprise, workshop, and production site is necessary. During the analysis, first of all, the size of the deviation of the actual fund from the planned one is established, and the absolute overexpenditure or savings in the wage fund is identified. Then the planned fund is adjusted in accordance with the indicators of fulfillment of the planned target for the volume of production and sales of products. A comparison of the planned fund with the adjusted one reveals relative overexpenditures or savings in the wage fund. The results obtained allow us to evaluate how the wage fund is spent at the enterprise, in the workshop.
Table 3.4 provides an assessment of the use of the wage fund at Daulet-Serpin LLP.
According to the above data, it is clear that the actual amount of wages exceeds the planned amount by 39.6 thousand tenge (1359.6-1320.0). This is an absolute overspending of the wage fund. As a percentage of the planned fund, it is 3.0% (39.6 / 1320.0 * 100). Absolute overexpenditure, however, does not yet make it possible to correctly assess the use of the wage fund, since it does not take into account the degree of implementation of the plan for the volume of sales of goods. Therefore, it is necessary to calculate the relative overexpenditure or payroll savings.
To do this, first determine the wage fund, adjusted to the percentage of fulfillment of the plan for the sale of goods, taking into account the adjustment coefficient adopted for this industry.
The general analysis of the use of the wage fund should be continued with a detailed analysis for each category of workers. The table data shows that Daulet-Serpin LLP overspent its wage fund in 2003 and 2004 – the wage fund for administrative and managerial personnel and junior service personnel.
Thus, analyzing work based on the efficiency of using the wage fund allows us to give a more reasonable, specific assessment of the team’s work. In fact, the management of the analyzed enterprise did not use all the opportunities to save wages. If we carry out the analysis further, we can identify why the number of administrative and managerial personnel has increased, or what caused the increase in the average salary of the above categories of personnel, etc. Based on the analysis, measures are outlined to spend wages more economically for the next planning period.
Next, we will analyze the reasons for overspending of funds allocated for labor costs (Table 3.5).
Table 3.5 Analysis of overexpenditure of wages of workers at the enterprise as a whole and by reason for 2003-2004.
| Reasons for overspending | 2003 year | 2004 year | Deviation (+;-) |
| 2003 | |||
| 1 | 3 | 4 | 6 |
| Programmer services | 2,5 | 1,2 | -1,3 |
| Additional payment for mastering new technology | — | 4,25 | +4,25 |
| Other reasons | 37,1 | 122,55 | +85,45 |
| Etc. | 39,6 | 128,0 | +88,4 |
First of all, the main reasons for overspending are identified. In 2003, most of the funds were allocated to a combination of minor causes. The same picture is observed in 2004. Having analyzed the overspent funds, it is clear in what areas it is necessary to work to eliminate the causes of overspending. To eliminate the causes of overspending, a set of measures should be developed to ensure smooth operation throughout the year.
Conclusion
The thesis discussed issues of accounting, auditing and analysis of settlements with personnel regarding wages. Theoretical consideration was given in accordance with the latest scientific works in this area of both domestic and foreign authors, as well as the legislation of the Republic of Kazakhstan. The practical side was considered using the example of Daulet-Serpin LLP.
Limited Liability Partnership "Daulet-Serpin", carrying out the following activities:
Trade and purchasing;
commercial intermediary;
foreign economic
others.
Daulet-Serpin LLP uses approximately 80% of its potential. In principle, the enterprise has a real opportunity to increase the volume of sales of goods.
Using official salaries for all categories of employees is not the most reasonable option. I believe that it is necessary to leave official salaries only for administrative and managerial personnel and junior service personnel, and introduce flexible remuneration systems for other categories of employees (Chapter 1), which would set wages depending on the final results of the enterprise, i.e. from the amount of profit received.
Accounting refused to accumulate information about employees. We agree that the use of manually filled out personal cards during the development of high computer technologies is unwise, but the lack of a source storing the necessary data about LLP employees can have negative consequences. The management of the enterprise must be able to quickly obtain the necessary information about its staff at the right time, such as: the age of the employee; place of residence; number of dependents; number of years worked at the enterprise; information about the physical morale of the employee; personal characteristics; professional growth; etc.
The thesis already talked about creating special computer files for each employee individually. It seems to me that this option would be acceptable for the accounting department of Daulet-Serpin LLP, especially since the company has already switched to computerized accounting.
The first chapter of the thesis examines the technical and economic characteristics of the enterprise’s activities in terms of the security and efficiency of the LLP’s use of the main components of the functioning of any business entity (inventories, fixed assets, labor). The indicators of receivables and payables and the results of the LLP's activities (financial results) were analyzed. All specific aspects of the activity and accounting of the enterprise under study, reflected in the accounting policy of Daulet-Serpin LLP, are described.
salary accounting issue:
— piecework (simple piecework, piecework-premium, indirect piecework, piecework, piecework-progressive);
— time-based (simple time-based, time-based premium, hourly, daily, weekly, monthly);
Particular attention is paid to flexible remuneration systems based on the individualization of the salary of a particular employee, which is determined not only by traditional indicators: length of service, qualifications and experience, but also by the individual qualities of the employee based on his abilities and opportunities for implementation.
The second chapter of the thesis includes a description of tax accounting of wages and the problem of improving accounting at the enterprise under study. Some proposals have been made to improve payroll accounting: the introduction of flexible remuneration systems; creation of sources containing and accumulating information about employees; increasing work motivation, etc.
Each employee receives in hand an amount of wages less than accrued, made by legislative deductions from wages established by legislative acts, court decisions, instructions of the employer or at the request of the employee himself. Mandatory deductions and deductions include mandatory pension contributions, personal income tax and social tax. My work presents the procedure for calculating these taxes and contributions, both theoretically, according to the terms of the tax code and other legislative acts, and practically, using the example of one of the employees of Daulet-Serpin LLP - Nevatos L.N. over the past six months.
The third chapter is devoted to audit and analysis of remuneration. Neither external nor internal audits were carried out at Daulet-Serpin LLP. But in modern conditions of lobbying for the interests of this interesting and necessary science at both the micro and macro levels, as well as the widespread development of audit in the Republic of Kazakhstan, I considered it important for myself to include this issue in my research. This chapter of the thesis outlines only theoretical issues of auditing wages and related payments, but it seems to me that I will certainly encounter a practical consideration of this issue in the future. The third chapter concludes with questions devoted to the analysis of the wage fund and the efficiency of its use.
But the main conclusion that I made is the fact that today the responsibilities of an accountant are not limited to competent accounting of wages and benefits, but also include the preparation of the required information and recommendations for managing the enterprise’s labor resources and developing a flexible personnel policy. Today, an accountant is not just an accountant, but also a personnel manager, personnel officer, consultant to the director, and coordinator of the enterprise’s activities. In this regard, improving the accounting and audit of wages and related payments moves from the area of accounting to the area of management. The accountant, in turn, must feel this and follow the dictates of the times.
List of used literature
1. Law of the Republic of Kazakhstan dated December 10, 1999 No. 493-1 “On labor in the Republic of Kazakhstan.”
2. Law of the Republic of Kazakhstan dated June 19, 1995 No. 2335 “On State Enterprise” (extracts).
3. Law of the Republic of Kazakhstan dated November 19, 2003 “On the republican budget for 2004”.
4. Law of the Republic of Kazakhstan dated December 2, 2004 “On the republican budget for 2005.”
5. Law of the Republic of Kazakhstan “On labor protection in the Republic of Kazakhstan” dated March 22, 1991 No. 1914-XII.
6. Instruction “On the procedure for calculating the average salary of employees of organizations” dated September 18, 1997 No. 3/17/8340 of the Ministry of Labor and Social Protection of the Population (extracts).
7. Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code) dated June 12, 2001 No. 209-II. Almaty, "Biko". 2005
8. Decree of the Government of the Republic of Kazakhstan dated 02/06/1997 No. 170 “On improving the organization of remuneration in the Republic of Kazakhstan” (extracts).
9. Bakanov M.I. “Economic analysis”, Moscow, 2002.
10. Baryshnikov N.P. “Organization and methodology for conducting a general audit”, publication “Filin”, M., 2000.
11. Baryshnikov N.P. “Organization and methodology for conducting a general audit”, M., 1996. Information publishing house "Filin".
12. Belkin A.I. “Typical accounting entries”, Almaty, 1998, IKF “Wagner”.
13. Bychkova G.V. “Economic analysis of an enterprise”, Moscow, 2001.
14. Vinogradov V.K. “Accounting for remuneration in the conditions of the formation of market relations”, Moscow, “Economics”, 2003.
15. Volgin N.A. “New model of remuneration”, Moscow, “Luch”, 2002.
16. Danilevsky Yu.A. “Audit: questions and answers”, Moscow, “UNITY”, 1999.
17. Dyusembayev K.Sh. "Audit Theory". Almaty. "Economics", 1995
18. Dyusembayev K.Sh. "Audit and analysis of financial statements." Almaty. “Karzhy-karashat”, 1998
19. Erzhanov M.S., Erzhanova A.M. “Basics of accounting and new correspondence of accounts”, Amata 2003
20. Erzhanov M.S., Erzhanova A.M. “Accounting policy at a Kazakh enterprise”, Almaty 1997.
21. Erzhanov M.S. Audit 1.2 – Almaty, 2005
22. Kraikova T.P. “Formation of payroll at an enterprise”, Samara, “Boyarynya”, 2001.
23. Nazarova V.L. "Accounting for Business Entities." Almaty, “Economy”, 2003.
24. Radostovets V.K. “Accounting at an enterprise”, Almaty, 2002.
25. Radostovets V.K., Dauletbekov A.D., Taigashinova K.T. “Financial accounting in an enterprise”, Almaty 1999.
26. Rakhimbekova R.M. et al. “Financial accounting”, Almaty, 2003.
27. Rakhimbekova R.M. et al. “Financial accounting”, Almaty, 2005.
28. Savitskaya G.V. “Analysis of the economic activity of an enterprise”, Minsk, 2002.
29. Skobara V.V. “Audit. Methodology and organization", publishing house "Delo and Service", 1998.
30. Sokolov Ya.V. “Accounting: from origins to the present day”, Moscow, “Audit”, publishing association “UNITY”, 1996.
31. “Management consulting in the conditions of economic reform”, edited by V. Grenbek, Novosibirsk, “Raketa”, 2001.
32. “Accountant’s File” No. 1, “Remuneration” (reference information), Almaty, BIKO Publishing House, 2003.
33. Magazine “Taxpayer”, No. 2 February 2003.
34. Magazine “Taxpayer”, No. 8, August 2003.
35. Collection “Library of an accountant and entrepreneur”, No. 7 July 2003.
36. “Labor. Salary. Pension in Kazakhstan", No. 1, Almaty, BIKO, 2003.
37. “Labor. Salary. Pension in Kazakhstan", No. 2, Almaty, BIKO, 2003.
38. “Labor. Salary. Pension in Kazakhstan", No. 3, Almaty, BIKO, 2003.
40. “Labor.” Salary. Pension in Kazakhstan", No. 5, Almaty, BIKO, 2003.
41. “Labor.” Salary. Pension in Kazakhstan", No. 1, Almaty, BIKO, 2004.
42. “Labor.” Salary. Pension in Kazakhstan", No. 2, Almaty, BIKO, 2004.
Audit of payroll calculations
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Analyzing the dynamics
The analysis of wages at an enterprise also includes such a stage as a study of its dynamics. It is analyzed separately by payment, which is accrued from the salary fund and incentive funds, and separately by salary, accrued only from the fund intended for it. In order to determine the level of dynamics, find out the ratio of the level of average wages for the period under study to its level for the previous period of time.
An increase in the size of the salary fund quite often occurs due to an increase in production volume and, accordingly, the level of productivity at the enterprise. In general, in order to identify the reasons that influenced the increase in wages, it is most advisable to use the so-called element-by-element analysis in the study.
Already based on the name, it becomes clear that the essence of this method is to divide the average salary at a particular enterprise into its main elements, which are:
- Direct tariff;
- Various bonuses and additional payments;
- Piece payments.
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System of main indicators of the formation and use of the wage fund
⇐ PreviousPage 62 of 78Next ⇒Wages are the most important means of increasing employees’ interest in the results of their work, its productivity, and increasing the volume of assortment. Wages are the main source of income for workers; with its help, control is exercised over the measure of labor and the measure of consumption.
The objects of wage fund analysis are the wage fund, incl. wage fund by main groups and categories of personnel, wage fund by type of payment.
Determining the efficiency of using the wage fund. The efficiency of using the wage fund can be characterized through a system of indicators.
These include:
— volume of production per ruble of wage fund; profit per ruble of wage fund;
— level of labor costs as a percentage of production volume; the ratio of growth rates of labor productivity and average wages;
— wage fund (WF) per employee; integral indicator of the efficiency of using the wage fund.
The integral indicator of the effectiveness of using FZP (J) is determined by the formula [13, p. 215]:
(1.1)
where: St - production volume per ruble of the wages (indicator of stimulation of production volume);
Sp is the profit per ruble of the wages and salaries (profit incentive indicator).
With the effective use of the wage fund, the growth rate of the main indicators of economic activity should outstrip the growth rate of the wage fund.
To assess the efficiency of using the wage fund, it is necessary to carry out a factor analysis of incentive indicators - production volume, profit, material interest of workers and calculate the efficiency coefficients of using the wage fund.
It is recommended to evaluate the effectiveness of stimulating production volume and profit through indicators, respectively, of production volume and profit per ruble of the salary.
Stimulating the material interest of employees is assessed through the wages (average wage) per employee. An increase in production volume and profit contributes to an increase in the economic return of the wage fund, and an increase in the wage fund leads to its decrease.
The influence of these factors on incentive indicators is determined by the method of chain substitutions. For this purpose, the calculation of conditional indicators for stimulating production volume (St?), profit (Sp?), material interest of workers (Smz?) is carried out by dividing, respectively, the volume of production and profit for the reporting year by the amount of the wage fund for the previous year.
The result of comparing the conditional indicator with the actual indicators of production volume and profit per ruble of the wage for the past year characterizes the impact of changes in production volume and the amount of profit on incentive indicators.
The impact of incentives on the amount of the wages and salaries is established by comparing the volume of production and profit per ruble of the wages and salaries in the reporting year with the calculated conditional incentive indicators.
The conditional indicator of stimulating the material interest of employees (Smz?) is determined by dividing the amount of the wage fund for the reporting year by the average number of employees in the past year and is compared with the indicators of material interest for the previous year.
The comparison result characterizes the impact of changes in the amount of wages on the indicator of stimulating the material interest of employees. By comparing the wages per employee for the reporting year with a conditional indicator (Smz?), we establish the influence of the number of employees on the incentive indicator. If the efficiency coefficients for the use of wages and salaries exceed one, then the use of the wage fund is considered effective.
If they are below one, then this indicates a weak impact of the applied system of material incentives for labor on improving economic performance indicators, low economic return on funds spent on labor costs.
Analysis and quantitative assessment of indicators of the effectiveness of the use of financial wages make it possible to identify reserves and implement specific measures to increase the role of material incentives in improving the final results of economic activity.
The general wage fund includes both labor costs as part of expenses for ordinary activities, and social payments made from net profit. The efficient use of labor resources within an economic entity is reflected in the growth of labor productivity.
Labor productivity characterizes the efficiency of labor costs in material production. With the growth of total embodied labor, the absolute value of labor costs (living and embodied) is reduced (labor intensity decreases), which increases the volume of output, leading to economic growth and an increase in the living standard of the population as a whole.
Analysis of the use of funds allocated for consumption is carried out in the following sequence. The amount of funds allocated for consumption by type for the previous year and the reporting year is calculated. Then the absolute and relative deviations are calculated. Based on the calculation results, an estimate is given. When starting to analyze the use of the wage fund attributable to cost, it is necessary to calculate the absolute and relative deviation of the actual value from the planned value.
The absolute deviation (FZPabs) is determined by comparing the funds actually used for wages with the planned fund as a whole for the business entity, structural divisions and categories of employees, which can be calculated using the formula [13, p. 214]:
, (1.2)
where: ±FZP - change in the wage fund;
FZP1, FZP0 - actual and planned wage fund.
The relative deviation (?ФЗП0ТН) is calculated as the difference between the actual accrued amount of wages and the base fund, adjusted to the output volume index, which can be calculated using the formula [13, p. 215]:
, (1.3)
where: ?FZPotn - relative deviation in the wage fund;
FZP1 - salary fund of the reporting period;
FZPsk - base salary fund, adjusted to the output volume index;
FZPper0 and FZPpost0 are, respectively, a variable and constant amount of the base salary fund;
Iвп — index of cargo handling volume.
Next, we calculate how the amount of funds for wages changes due to changes in the average number of employees and the average annual wage.
To do this, we will use the chain substitution method and the following formulas [13, p. 215]:
, (1.4)
where: FZP - wage fund,
N - average number of employees,
SZ is the average salary per employee.
Then the calculation of the influence of factors will look like this:
The total change in funds for wages can be calculated using the formula [13, p. 216]:
, (1.5)
Including due to changes in the average number of employees, it can be calculated using the formula [13, p. 124]:
(1.6)
Including changes in average wages can be calculated using the formula [13, p. 124]:
(1.7)
Factor analysis of the working time fund is carried out based on the use of the algorithm presented in the following table 1.1.
Initially, it is necessary to assess the dynamics, composition and structure of the wage fund by conducting horizontal and vertical analysis. In this case, it is necessary to study changes in its structure by:
- accruals included in the cost of production, and wage accruals from the consumption fund;
— variable (payments based on piecework wages) and a constant part of labor costs (payments based on time-based wages);
— types of accruals (wages accrued for the main time worked according to tariffs and prices, accruals of an incentive nature (bonuses and additional payments), accruals of a compensatory nature (for unused vacation days) and others).
Also, during the analysis, it is necessary to compare the rate of change in the wage fund with the rate of change in revenue from product sales and profit from product sales.
This allows you to determine the efficiency of using funds for labor costs. In addition, the dynamics of average wages is studied, the rate of change of which is compared with the rate of change in labor productivity. It is considered optimal for the growth rate of labor productivity to outpace the growth rate of average wages. Compliance with this inequality helps to save money on labor costs while simultaneously increasing wages.
Analysis and quantitative assessment of indicators of the efficiency of using the wage fund make it possible to identify reserves and implement specific measures to increase the role of material incentives in improving the final results of economic activity.
The main objectives of payroll analysis are:
— study of the composition and dynamics of the wage fund;
— identifying changes in indicators that occurred during the reporting period;
— determination of the influence of factors on the wage fund;
— studying the directions of spending the wage fund.
It is advisable to begin the analysis with a study of the total volume of the wage fund, its level in trade turnover, and changes in the dynamics of these indicators.
The level of the wage fund characterizes its share in trade turnover and is calculated as follows:
,
where FZP is the wage fund;
T/turn – trade turnover.
A change in the level of the wage fund leads to relative savings (or overspending) of this fund:
,
where and is the level of the wage fund for the reporting and base year, respectively, as a percentage of turnover.
When analyzing the wage fund, it is advisable to study the structure of the sources of formation of the wage fund.
Since most of the wage fund is formed from the company’s expenses, it is necessary to analyze the share of labor costs in expenses.
It is also recommended to analyze the composition and structure of the wage fund by type of payment.
When analyzing the wage fund of a food service enterprise, it is recommended to study the dynamics of average wages and establish the influence of factors on the wage fund.
To calculate the impact of headcount on the wage fund, it is recommended to use the following formula:
,
where ∆ФЗПч – change in the wage fund due to headcount;
∆Ч – change in the number of the reporting period compared to the base (or previous) period.
The influence of the average salary on the wage fund is calculated using the formula:
,
where ∆ФЗПср.з/пл – change in the wage fund due to the average salary;
Salary - change in the average salary of the reporting period compared to the base (or previous) period;
Chotch – number of employees in the reporting period.
You can also determine how the wage bill is affected by changes in turnover, labor productivity and average wages. To do this, use the formula:
,
where T/turn – trade turnover;
Salary - average salary;
B – output (labor productivity).
As is known, efficient operation of a food service enterprise is possible if the growth rate of labor productivity outstrips the growth rate of average wages.
When analyzing, the indicators should be brought into a comparable form. Therefore, it is advisable to analyze the relationship between the growth rates of labor productivity and average wages, calculated on the basis of comparable indicators.
An important task of the analysis is to determine the efficiency of using the wage fund. In the process of analysis, it is necessary to identify the extent to which material incentives for labor contributed to the growth of trade turnover, profits, and increased interest of workers in achieving high final results.
The efficiency of using the wage fund is characterized by a system of indicators, which can be supplemented by index indicators of the efficiency of using the wage fund. Indicators characterizing the efficiency of using the wage fund include:
- turnover per ruble of wage fund;
— income per ruble of the wage fund;
— profit per ruble of wage fund;
— profit per employee;
— wage fund per employee;
— the ratio of the growth rate of labor productivity and average wages;
— level of the wage fund as a percentage of turnover;
— integral indicators of the efficiency of using the wage fund.
Trade turnover per ruble of the wage fund is called the indicator of stimulation of trade turnover and is calculated as follows:
.
The income per ruble of the payroll fund is calculated similarly (income incentives):
,
where D is income.
Using the same methodology, profit indicators (balance sheet or net) per ruble of the wage fund are calculated (profit incentives):
,
where STP is profit stimulation;
P – balance sheet (or net) profit.
The wage fund per employee, or the indicator of incentives for material interest, is determined as follows:
where Chsr.sp. – average headcount, people.
The integral indicator of the efficiency of using the wage fund can be calculated as follows:
.
With the effective use of the wage fund, the growth rate of the main performance indicators of the food enterprise should outstrip the growth rate of the wage fund.
To assess the efficiency of using the wage fund, it is necessary to analyze performance indicators and establish the influence of factors on these indicators.
The influence of these factors on incentive indicators is determined by the method of chain substitutions. Calculation of conditional indicators for stimulating trade turnover (USTT/rev), income (USTD), profit (USTP) is carried out by dividing, respectively, trade turnover, income, profit for the reporting year by the amount of the wage fund for the previous year. We find the conditional indicator of incentives for material interest (USTMZ) by dividing the amount of the wage fund for the reporting year by the average number of employees of the previous year.
The results of comparing the conditional indicator with the actual indicator characterize the influence of a particular factor on incentive indicators.
Analysis and quantitative assessment of indicators of the efficiency of using the wage fund make it possible to identify shortcomings in the activities of the enterprise and determine directions for increasing the role of material incentives in the enterprise.
Payroll planning.
After analyzing and determining ways to rationally use the wage fund, they begin to plan the wage fund.
The starting prerequisites for planning are:
1. the planned number of employees of the catering enterprise;
2. materials from the analysis of the wage fund for periods preceding the planned one;
3. provisions for remuneration and bonuses for food enterprises;
4. regulatory materials of state bodies on labor and wages.
First of all, you should determine labor costs as part of costs. To do this, first determine wages for work performed based on the number of employees according to the staffing table, official salaries, and tariff rates. For example, the wage fund for official salaries and tariff rates is determined by multiplying the salaries (tariff rates) for each category of workers by their number provided for in the staffing table. Then adjustments are made taking into account additional payments, allowances, bonuses paid in certain amounts (most often as a percentage of the rate or salary). The share of labor costs paid out of profits can be calculated based on their existing average level in previous periods.
For example, labor costs as part of expenses for a food service enterprise amounted to 820 million rubles. The share of payments included in the wage fund due to net profit has averaged 13% over the last three years. This means that the wage fund of the catering enterprise can be planned at 942.5 million rubles. [820 : (100 – 13) x 100].
When planning the wage fund, economic and statistical methods can be used using various average values, in particular the moving average method and others.
Payroll planning.
Contents, forms and principles of planning funds for wages
Planning is one of the components of management (management), which consists in the development and practical implementation of plans that determine the future state of the economic system, ways, means and means of achieving it.
WAGE PLANNING is a system of planned calculations and measures to regulate wage costs, interconnected at all levels of management - state, industry, region, organization. In market conditions and competition, both the essence of wages and the entire system of its planning and regulation change fundamentally. Wages should not be considered as part of the national income allocated by the state to pay for labor, but as part of the income of the owner of the means of production and the employer, spent to pay employees in accordance with the terms of employment (employment contract) and the results of labor. The reproduction function of wages is restored - the starting point for planning and regulating wages is the subsistence minimum, which develops for a given period of time and ensures the possibility of supporting a worker’s family at a level of living standard acceptable for a given country. In industrialized countries, the minimum wage is set at the subsistence level. In our country, the minimum wage is 8-10 times less than the subsistence minimum, and in this regard, the task arises - as reforms develop and the efficiency of the production economy increases, the minimum wage and subsistence level will gradually converge.
In planning, both economic-mathematical and balance sheet methods, as well as expert assessments, are used. Planning includes making planning decisions by authorized bodies and persons.
Planning can be interpreted as the ability to foresee the goals of an organization, the results of its activities and the resources necessary to achieve its goals.
At the same time, planning is the systematic preparation of decisions about goals, means and actions through a purposeful comparative assessment of various alternative actions under expected conditions.
Using planning in an enterprise creates the following advantages:
— identifying emerging problems;
— encouraging executives and managers to implement their decisions;
— improving coordination of actions in the organization;
— rational distribution of resources;
— improving control in the organization.
The purpose of planning funds for wages is to determine the optimal size of the wage fund based on the planned performance of the company’s economic activities.
Planning tasks:
— selection of forms and remuneration systems that best correspond to the strategy and tactics of the company’s development;
— determination of the standardized value of labor costs included in the cost of production;
— calculation of the amount of net profit allocated to pay for labor;
— calculation of the average salary of the company’s employees;
— determination and maintenance at the planned level of the relationship between wages, productivity and capital-labor ratio;
— calculation of taxes and deductions established depending on the wage fund;
— ensuring the participation of the enterprise’s employees in the capital and profits received as a result of economic activities.
Fig1.1 Algorithm for planning funds for wages.
WAGE FORMS are ways of establishing the relationship between the amount of a worker’s earnings and the quantity and quality of his work. The tariff system, while establishing the necessary initial standards for assessing various types of labor, does not determine the procedure for calculating wages.
Each enterprise decides for itself how to form a wage fund (payroll) and pay wages independently, based on the current legislation, the provisions of the collective agreement, and the market situation.
In practice, various forms of remuneration are used in the enterprise:
Time-based form of remuneration at the enterprise. Wages are calculated based on the established tariff, rate or salary for the time actually worked.
Time-bonus form of remuneration at the enterprise. It assumes a bonus component based on the results of the month, quarter, or year. The conditions for calculating bonuses are determined by the bonus regulations and the collective agreement.
Piece-rate wage system at the enterprise. Wages are calculated based on a predetermined amount of payment for each unit of quality work or manufactured products (piece rates).
Direct piecework wage system at the enterprise. Earnings are determined at a predetermined price for each unit of production of appropriate quality.
Piece-progressive form of remuneration at the enterprise. An employee's output within the established initial norm (base) is paid at basic (unchanged) rates, and all output in excess of the initial norm is paid at increased piece rates.
Piece-bonus form of remuneration at the enterprise. An employee's salary consists of earnings at basic piece rates, accrued for actual output, and bonuses for meeting and exceeding established labor indicators.
Lump-sum form of remuneration at the enterprise. The amount of payment for work performed is established not for each operation performed separately, but for the entire complex of work.
Tariff-free wage system at the enterprise. It is based on the use of various types of coefficients (for example, the coefficient of labor participation) to assess the qualifications and productivity of workers and use them to distribute funds among employees for wages, generated in one way or another.
To achieve high final results, it is advisable to build remuneration for managers, specialists, and workers in a market economy on the following principles:
Firstly, the main criterion for differentiation of wages among enterprises and workers should be the final result of their labor. Wages should be increased only in proportion to the growth of the final results of the team’s work.
Secondly, it is necessary to ensure faster growth in labor productivity compared to wage growth, since this is an indispensable condition for the normal development of production and productive forces.
Thirdly, it is advisable to combine individual and collective interest and responsibility in the results of work.
Fourthly, the remuneration mechanism should stimulate the improvement of workers' qualifications and take into account working conditions.
Fifthly, remuneration systems should be simple and understandable to all employees. When choosing a remuneration system, it is advisable to take into account the form of ownership, the size of the enterprise, its structure, the nature of the products (services) produced, as well as the characteristics of the values and goals dominant in the team. In this case, it is necessary, first of all, to keep in mind the functional responsibilities of managers. Their main task is to ensure a steady increase in the volume of production (services) with high-quality products with minimal expenditure of resources based on the acceleration of scientific and technological progress and the use of best practices.
The focus of attention of managers should be on issues of social development of the team, working and living conditions of employees.
Thus, wage planning should ensure the elimination of excesses in wages and compliance with the correct relationships between the growth of labor productivity and average wages, and the effective use of the wage fund. Planning should be preceded by a thorough analysis of the expenditure of the wage fund for the previous period.
1.2 Features of planning funds for wages
The transition to a market economy has significantly transformed the approach to regulating the funds spent by an enterprise on the formation of personal income of employees. In modern conditions, no one allocates funds for wages to enterprises. Since wages are the monetary equivalent received by a worker in exchange for his activities at the enterprise, or the price of his labor power, then for each specific employer the costs of paying his employees represent a large part of the total costs of production, which the employer must reimburse in the process of production. sales of goods and services on the market.
The employer's labor costs are determined mainly by the number of employees, the terms of payment for their labor provided for by law, collective agreements, tariff agreements, individual labor agreements (contracts), and the labor efficiency of employees.
The wage fund, referred to in some official documents as the wage fund, reflects the conditions of remuneration, guarantees and compensation determined by the employer and employee on the basis of collective and labor agreements, which form the individual wages of workers. The norms of remuneration, guarantees and compensation established by laws are present in the contract as calculated values used for the correct calculation of the financial results of the enterprise. They are needed to determine the amount of taxes, insurance payments and other payments levied on the enterprise. The wage fund, therefore, currently represents the totality of individual earnings accrued to an employer's employee, regardless of what the source of covering these costs is: cost, profit, special-purpose funds or any other targeted income.
The wage fund includes the amounts of wages accrued by the enterprise in cash and in kind for hours worked and unworked, incentive payments and allowances, compensation payments related to working hours and working conditions, bonuses and one-time incentive payments, as well as payments for food. , housing, fuel, of a regular nature.
The instructions on the composition of the wage fund and social payments recommend including the following in the wage fund:
Payment for time worked
1.1 Wages accrued to employees at tariff rates and salaries for hours worked.
1.2 Wages accrued for work performed to employees at piece rates, as a percentage of revenue from sales of products (performance of work and provision of services).
1.3 Cost of products issued as payment in kind.
1.4 Bonuses and rewards (including the cost of in-kind bonuses), whether regular or periodic, regardless of the source of their payment.
1.5 Incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combining professions and positions, access to state secrets, etc.).
1.6 Monthly or quarterly remunerations (allowances) for length of service, length of service (except for the amounts specified in clause 3.2).
1.7 Compensation payments related to working hours and working conditions:
1.7.1 Payments due to regional regulation of wages: according to regional coefficients; coefficients for work in desert, waterless areas and in high mountain areas; percentage bonuses to wages for work experience in the Far North, in equivalent areas and other areas with difficult natural and climatic conditions.
1.7.2 Additional payments for work in harmful or dangerous conditions and heavy work.
1.7.3 Additional payments for night work.
1.7.4 Payment for work on weekends and holidays.
1.7.5 Payment for overtime work.
1.7.6 Payment to employees for days of rest (time off) provided in connection with work in excess of normal working hours under the rotation method of organizing work, with cumulative accounting of working hours and in other cases established by law.
1.7.7 Additional payments to workers constantly engaged in underground work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back.
1.8 Remuneration for skilled workers, managers, specialists of enterprises and organizations who are released from their main jobs and hired for training, retraining and advanced training of workers.
1.9 Commission remuneration, in particular, to full-time insurance agents and full-time brokers.
1.10 Fees for employees on the payroll of editorial staff of newspapers, magazines and other media.
1.11 Payment for the services of accounting department employees for their execution of written instructions from employees to transfer insurance contributions from wages.
1.12 Payment for special breaks in work.
1.13 Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the official salary at the previous place of work for a certain period of time.
1.14 Payment of the difference in salaries for temporary substitution.
1.15 Amounts accrued for work performed to persons hired to work at the enterprise, according to special agreements with government organizations (for the provision of labor, for example military personnel), both issued directly to these persons and transferred to government organizations.
1.16 Remuneration for persons employed part-time.
1.17 Remuneration for non-payroll employees.
1.17.1 Payment of labor to persons who are not on the payroll of the enterprise (organization) for the performance of work under civil contracts, if payments for the work performed are made by the enterprise with individuals and not with legal entities. At the same time, the amount of funds for remuneration of these individuals is determined based on the estimate for the performance of work (services) under this agreement and payment documents.
1.17.2 Payment for services (fees) of non-payroll employees (for translations, consultations, lecturing, speaking on radio and television, etc.).
The amounts specified in paragraphs 1.17.1 and 1.17.2 in labor reporting are not taken into account in the wage fund of payroll employees of an enterprise, institution, or organization.
2. Payment for unworked time
2.1 Payment for annual and additional vacations (without monetary compensation for unused vacation).
2.2 Payment for additional vacations granted under the collective agreement (in excess of those provided for by law) to employees.
2.3 Payment for preferential hours for teenagers.
2.4 Payment for educational leave granted to employees studying in educational institutions.
2.5 Payment for the period of training of employees aimed at vocational training, advanced training or training in second professions.
2.6 Remuneration of workers involved in the performance of state or public duties.
2.7 Payment retained at the place of main work for workers hired for agricultural and other work.
2.8 Amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time on the initiative of the administration.
2.9 Payment to employee donors for days of examination, blood donation and rest provided after each day of blood donation.
2.10 Payment for downtime not caused by the employee.
2.11 Payment for forced absence.
3. One-time incentive payments
3.1 One-time (one-time) bonuses, regardless of the sources of their payment.
3.2 Remuneration based on the results of work for the year, annual remuneration for length of service (work experience).
3.3 Financial assistance provided to all or most employees (except for the amounts specified in clause 26).
3.4 Additional payments when providing annual leave (in excess of normal leave amounts in accordance with the law).
3.5 Cash compensation for unused vacation.
3.6 The cost of shares issued free of charge to employees as incentives or incentives for the acquisition of shares.
3.7 Other one-time incentives, including the value of gifts.
4. Payments for food, housing, fuel
4.1 The cost of food and products provided free of charge to employees in certain sectors of the food economy (in accordance with the law).
4.2 Payment (full or partial) of the cost of food, including in canteens, buffets, in the form of coupons, provision of it at reduced prices or free of charge (exceeding that provided by law).
4.3 The cost of housing and utilities provided free of charge to employees of certain sectors of the economy (in accordance with the law), or the amount of monetary compensation for not providing them free of charge.
4.4 Funds to reimburse employees’ expenses for housing (in excess of those provided for by law).
4.5 Cost of fuel provided to employees free of charge.
The structure of the wage fund at the enterprise is quite complex. In addition to direct payment for time worked or for products or work produced (for piecework or negotiated payment), the wage fund includes incentive and compensatory payments - bonuses, compensation for unfavorable working conditions, for work in northern and remote areas, as well as all monetary amounts paid for unworked time of regular and additional vacations, for the time of performing state or public duties, downtime through no fault of the employees, for off-the-job training, etc.
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Factors influencing the salary fund
Before analyzing changes in salaries, it is necessary to find out what factors may influence the formation of the fund. First of all, it should be noted that the fund itself consists of two groups - constant and variable.
The first directly depends on the number of employees and work shifts that they worked, on the average working day in the organization in question and on the size of the average hourly salary.
The variable group depends on the volume of output of products or services, on the level of labor intensity of individual types of work or products, on the structure of output and on the level of average hourly wage.
As we already know, wages are the main motivating factor, so its dynamics must be monitored both throughout the entire enterprise and separately for certain structures and categories of employees. In the course of collecting information and analyzing it, it is necessary to identify the correspondence between the growth rate of average wages and productivity.
If productivity growth outpaces average salary growth, this indicates that the organization's activities are expanding and its efficiency is increasing.
Task 2. Analysis of the use of labor resources of the enterprise
Make an analysis of the use of labor resources at the enterprise. The initial data is presented in the table.
| Indicators | Reporting year | Deviation (+; –) | |
| Plan | Fact | ||
| Average annual number of workers (HR) | 120 | 125 | +5 |
| Days worked by one worker per year (D) | 225 | 215 | -10 |
| Hours worked by one worker per year (H) | 1755 | 1612,5 | -142,5 |
| Average working day (P), h | 7,8 | 7,5 | -0,3 |
| Total working time fund (FWF) person/hour | 210600 | 201562,5 | -9037,5 |
Solution. To analyze the use of labor resources, we will expand the proposed table by determining the percentage of plan completion for each of the indicators:
| Indicators | Reporting year | Absolute deviation (+;-) | Relative deviation (%) | |
| Plan | Fact | |||
| Average annual number of workers (HR) | 120 | 125 | +5 | 104,17 |
| Days worked by one worker per year (D) | 225 | 215 | -10 | 95,56 |
| Hours worked by one worker per year (H) | 1755 | 1612,5 | -142,5 | 91,88 |
| Average working day (P), h | 7,8 | 7,5 | -0,3 | 96,15 |
| Total working time fund (FWF) person/hour | 210600 | 201562,5 | -9037,5 | 95,71 |
As we can see from the table, with an increase in the average annual number of workers at the enterprise by 5 people or by 4.17%, other indicators of the use of labor resources decreased: - the number of days worked by one worker per year by 10 days or by 100-95.56 = 4, 44%; - the number of hours worked by one worker per year by 142.5 hours or by 100-91.88 = 8.12%; - average working day by 0.3 hours = 18 minutes. or by 100-96.15=3.85%; — total working time for 9,037.5 people/hour. or by 100-95.71=4.29%.
Next, we will calculate the influence of factors on the change in the total working time fund. To do this, let’s create a three-factor multiplicative model FV=Chr*D*P
.
∆FRV(Chr) = (Chr1-Chr0)*D0*P0= (125-120)*225*7.8 = 8,775 people/hour. – increasing the working time fund by increasing the average number of workers. ∆FRV(D)= Chr1* (D1-D0)*P0 =125*(215-225)*7.8 = -9,750 people/h. – reduction of the working time fund by reducing the number of days worked by one worker per year. ∆FRV(P) = Chr1*D1*(P1-P0)= 125*215*(7.5-7.8) = -8,062.5 people/hour. – reduction of the working time fund due to a decrease in the average working day.
Thus, the change in the working time fund ∆FRV = ∆FRV(Chr)+ ∆FRV(D)+ ∆FRV(P) = 8,775 + (-9,750) + (-8,062.5) = - 9,037.5 person/hour This value corresponds to the absolute deviation of the total working time in fact from the plan.
Efficient use of funds
An analysis of the use of the payroll fund should show the company's management how effectively these funds are used. If, as a result of the study, it turns out that funds are being used ineffectively, it is necessary to find ways to solve this problem, since inaction in such a situation will lead to disastrous consequences.
In order to understand how effectively payroll funds are used, it is necessary to analyze its structure and find out whether there are any reserves that can reduce these costs. A good result can be considered an increase in the level of the wage fund, associated with an increase in its composition of the wage fund due to an increase in the level of productivity in the company.
Any other payments that are not directly related to mandatory payments, such as travel allowances, should be monitored with particular care and, in extreme cases, subject to restrictions.
Growth of the wage fund
The reasons for the growth of the payroll and the increase in the efficiency of the wage fund are not always associated with an increase in employees’ wages or an increase in the volume of products they produce or services provided.
It can grow due to an increase in the share of social benefits for sick leave, temporary disability, and bonus payments.
As well as travel expenses or other payments not directly related to the production of products, performance of work, etc.
Such an increase in the wage fund with a drop in revenue can undermine the financial stability of an economic entity.
What is the efficiency of using the wage fund and what are the indicators of the efficiency of using the wage fund and wages? What is the assessment of the effectiveness of the use of the wage fund?
In order to correctly assess the effectiveness of using the wage fund, its structure is analyzed and reserves are sought to reduce unnecessary costs. Positive growth of the payroll can be considered an increase in the share of wages in it, associated with an increase in the volume of output or services provided. Also, a necessary condition for increasing efficiency is planning the salary and payroll.
All other costs not related to mandatory payments must be subject to strict control and sequestration.
How to improve the situation?
An analysis of labor costs, carried out carefully and in accordance with all the rules, will make it possible to understand how to increase the efficiency of using these funds in the future.
To begin with, it should be said that there are two main methods of remuneration. The first is based on the relationship between the time spent, the second on the amount of work completed. Plus, these payments are also divided depending on the level of qualifications, working conditions and other factors.
The level of efficiency of using FZP always depends on increasing the productivity coefficient. And its improvement depends on optimization, automation and proper organization of work.
There are many different methods for this. The main ones include measures aimed at increasing the level of skills of workers, introducing new and more efficient technologies into the production process.
That is, there is no point in keeping an employee on staff whose productivity level is very low and paying him wages. There are two ways out to resolve this situation - dismissal or upgrading his qualifications. This method, such as fines and other penalties, is quite labor-intensive, and, as practice shows, in most cases it does not bring results.
How else can you improve productivity?
As an analysis of labor costs shows, a fairly effective way to increase productivity is to distribute funds included in the additional salary fund among employees depending on their level of productivity. This will increase the interest of employees and become a motivating factor that has a positive impact on the effectiveness and quality of work performed.
As is already known, the wage fund also includes payments such as sick leave and various compensations associated with injuries at work. In order to reduce this particular cost item, the manager needs to improve working conditions and increase the level of safety.
Analysis of the composition and structure of the wage fund
The wage fund is the summed indicator of remuneration paid to all employees of the company. Analyzing it, it is necessary to calculate what influenced the fluctuations: an increase or decrease in the number or a change in the salary paid. It is also important to analyze separately the income of management and administrative personnel and workers directly involved in production.
To assess the effect of fluctuations in indicators, they must be studied in dynamics, analyzing absolute increases, as well as relative rates of growth and gain.
To assess what influenced changes in the payroll indicator, factor analysis is used using the following method:
H – number, Z – average salary
– shows the impact of changes in numbers
– shows the impact of changes in salary levels
What else is considered in research?
Analysis of labor costs and the efficiency of their use also involves studying per ruble salary such indicators as:
- The amount of revenue received;
- Volume of production;
- Amounts of gross and net profit;
- Amount of reinvested profit, etc.
At the same time, indicators for the previous period and for the current one are taken into account in order to identify their dynamics, as well as the implementation of planned volumes. If the analysis process examines payments associated with seasonal work, it is necessary to compare the same periods with past years.
An analysis of labor costs will be incomplete without studying the current systems and forms of this payment in the company. As a result of such a study, it becomes clear to what extent the current form of remuneration in a given company corresponds to existing conditions and whether it makes sense to replace it with another.
We must not lose sight of the bonus system, if there is one. In the course of such an analysis, it becomes clear how effective the size of incentive payments is.
That is, are the company's employees interested in working with better performance? If the reward system was recently introduced, it is necessary to find out what the employees’ reaction was to it and how performance indicators have changed.
ANALYSIS OF THE EFFECTIVENESS OF USE OF THE WAGE FUND AND LABOR PRODUCTIVITY
Average salary analysis
When analyzing the efficiency of using the wage fund (WF), data on the average earnings of the organization’s employees, its changes, as well as the factors determining its level are important. Therefore, subsequent analysis should be aimed at studying the reasons for changes in the average salary of one employee by category and profession, as well as in the organization as a whole.
It is necessary to take into account that the average annual wage of a worker (AW) depends on the number of days worked (D) by one worker per year, the duration of the work shift (P) and the average hourly wage (AHW) (formula (1)):
| GZP = D P ChZP. | (1) |
The results of calculating the influence of these factors on changes in the level of average annual wages by category of workers, carried out using the absolute difference method, are shown in Table 1.
| Table 1 Results of calculating the influence of factors on the level of wages | ||||||||||||
| Category of workers | Number of days worked by one worker | Average duration of work shift, hours. | Average hourly wage, rub. | Average annual salary, rub. | Deviation of the average annual salary of a worker for the period, thousand rubles. | |||||||
| reporting period | base period | reporting period | base period | reporting period | base period | reporting period | base period | Total | including due to changes: | |||
| number of days worked | shift duration | average hourly wage | ||||||||||
| Piece workers | 212 | 215 | 7,85 | 7,8 | 7,16 | 6,71 | 11 918,60 | 11 255,14 | +663,5 | -157,0 | +71,0 | +749,0 |
| Time workers | 212 | 215 | 7,85 | 7,8 | 8,90 | 7,82 | 14 804,44 | 13 109,76 | +1 694,7 | -183,0 | +83,0 | +1 795,0 |
From Table 1 it follows that the increase in average annual wages is caused mainly by an increase in average hourly wages, which in turn depends on the level of qualifications of workers and the intensity of their work, revision of production standards and prices, changes in job categories and tariff rates, various additional payments and bonuses.
In the process of analysis, it is necessary to study the implementation of the action plan to reduce the labor intensity of products, analyze the timeliness of revising production standards and prices, evaluate the correctness of payment according to tariffs, the correctness of accrual of additional payments for length of service, overtime hours, downtime due to the fault of the organization, etc.
Factor analysis of the efficiency of using the wage fund
To assess the efficiency of using funds for wages, it is necessary to use such indicators as the volume of production in current prices, revenue, the amount of gross, net, capitalized profit per ruble of salary, etc. (Table 2). In the process of analysis, the dynamics of these indicators and the implementation of the plan according to their level should be studied.
| table 2 Indicators of the efficiency of using the wage fund (rub.) | |||
| Index | Reporting period | Base period | Deviation |
| Production of products per ruble salary, rub. | 5,705 | 5,583 | +0,120 |
| Revenue per ruble salary, rub. | 6,856 | 6,782 | +0,074 |
| Amount of gross profit per ruble of salary, rub. | 0,170 | 0,156 | +0,014 |
| Amount of net profit per ruble of salary, rub. | 0,130 | 0,081 | +0,049 |
| Amount of capitalized profit per ruble of salary, rub. | 0,028 | 0,021 | +0,008 |
From Table 2 it follows that the organization achieved a slight increase in the efficiency of using financial wages in the reporting period compared to the base period. Per ruble of salary in the reporting year, more marketable products were produced, more net and capitalized profit was received, more contributions were made to the accumulation fund, i.e. the dynamics are positive.
Then it is necessary to establish the factors of change in each indicator that characterizes the effectiveness of the use of personal wages (Scheme 1).
| Scheme 1 Structural-logical model of factor analysis of indicators of the efficiency of using the wage fund |
| Share of workers in the total number of personnel | Number of days worked by one worker | Average working day | Average hourly output of a worker |
| ▼ | ▼ | ▼ | ▼ |
| Average salary per employee | |
| Cost of manufactured products per ruble of wages | Sales ratio |
| ▼ | ▼ | ▼ |
| Return on sales |
| ▼ | ▼ | ▼ |
| Share of net profit in its total amount |
| ▼ | ▼ | ▼ |
| Share of capitalized profit in total net profit |
| ▼ | ▼ |
For factor analysis of production per ruble of wages, you can use the following model (formula (2)):
| (2) |
where VP is output in current prices;
FZP - wage fund;
T - the number of hours spent on production;
∑ D and D are the number of days worked by all workers and one worker, respectively, for the analyzed period;
CR - average number of workers;
PPP - average number of industrial production personnel;
ČV—average hourly output;
P is the average length of a working day (shift);
Ud - the proportion of workers in the total number of personnel;
GZP is the average annual salary of one employee.
Revenue per ruble of salary (B), in addition to the listed factors, also depends on the ratio of sold and manufactured products (level of product sales (PL)) (formula (3)):
| (3) |
Profit from sales of products (Prp) per ruble of salary, in addition to the above factors, also depends on the level of profitability of turnover (Rob) (formula (4)):
| (4) |
When analyzing the amount of net profit (NP) per ruble of wages, another factor is added as the share of net profit in the total amount of gross profit (GPP) (formula (5)):
| (5) |
When analyzing the change in the amount of reinvested profit per ruble of wages, it is also necessary to take into account such a factor as the share of capitalized profit (Pk) in the total amount of net profit (Dk) (formula (6)):
| (6) |
The initial data for analyzing the effectiveness of using FZP are given in Table 3.
| Table 3 Initial data for analyzing the influence of factors on the efficiency of using the wage fund | |||
| Index | Reporting period | Base period | Deviation |
| Profit from sales of products, thousand rubles. | 720,0 | 570,0 | +150,0 |
| Net profit, thousand rubles. | 567,0 | 308,0 | +259,0 |
| Share of net profit in total profit | 0,788 | 0,540 | +0,247 |
| Revenue from product sales, thousand rubles. | 29 866,0 | 25 841,0 | +4 025,0 |
| Product output at current prices, thousand rubles. | 24 850,0 | 21 270,0 | +3 580,0 |
| Share of manufactured products in revenue, % | 120,19 | 121,49 | -1,31 |
| Return on sales, % | 2,41 | 2,21 | +0,20 |
| Payroll fund, thousand rubles. | 4 356,0 | 3 810,0 | +546,0 |
| Average annual salary per employee, thousand rubles. | 14,0 | 11,7 | +2,3 |
| Profit per ruble salary, rub. | 0,17 | 0,15 | +0,02 |
| Net profit per ruble of salary, rub. | 0,13 | 0,08 | +0,05 |
| Share of workers in the total number of industrial production personnel, % | 40,19 | 42,46 | -2,27 |
| Days worked by one worker per year | 212 | 215 | -3 |
| Average working day, hours | 7,85 | 7,80 | +0,05 |
| Average hourly output per worker, thousand rubles. | 0,119 | 0,092 | +0,028 |
To calculate the influence of factors using the above models, the chain substitution method is suitable. Using the data in Table 3, we calculate the influence of factors on the net profit per ruble salary. The calculation results are in Table 4.
| Table 4 Results of calculating the influence of factors on changes in the efficiency of using the wage fund | |
| Factor | Influence of the factor on the change in net profit per ruble salary |
| Change in the average annual earnings of one employee of the enterprise | -0,013 2 |
| Change in the share of workers in the total number of personnel | -0,003 6 |
| Change in the number of days worked by one worker per year | -0,000 9 |
| Change in average working day | +0,000 4 |
| Change in average hourly output of workers | +0,019 1 |
| Change in product sales ratio | -0,000 9 |
| Change in the level of profitability of turnover | +0,007 6 |
| Change in the share of net profit in the total gross profit | +0,040 9 |
| Total change in net profit per ruble salary | +0,049 4 |
Analysis of the relationship between the growth rate of average wages and labor productivity
For expanded reproduction, profit generation and increased profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its remuneration. If this principle is not observed, there is an overexpenditure of the wage bill, an increase in the cost of production and, accordingly, a decrease in the amount of profit.
The change in the average earnings of workers for a given period of time (year, month, day, hour) is characterized by its index (ISZ), which is determined by the ratio of the average salary for the reporting period (SZotch) to the average salary in the base period (SZbase) (formula (7 )):
| (7) |
ISZ = 14.01 thousand rubles. / 11.72 thousand rubles. = 1.194 8.
The labor productivity index (IPT) is calculated in a similar way (formula (8)):
| (8) |
IPT = 79.90 thousand rubles. / 65.45 thousand rubles. = 1.220 9.
The data presented show that in the organization the growth rate of labor productivity is faster than the growth rate of wages. The advance coefficient (Cop) is equal to:
Cop = IPT / ISZ = 1.220 9 / 1.194 8 = 1.021 8.
To determine the amount of savings or overexpenditure of the wages due to a change in the ratio between the growth rate of labor productivity and its payment (E), you can use formula (9):
| (9) |
E = 4,356 x (1.194 8 - 1.220 9) / 1.194 8 = -95.3 thousand rubles.
In the example under consideration, higher rates of growth in labor productivity compared to the rate of growth in wages contributed to savings in the amount of 95.3 thousand rubles.
In conditions of inflation, when analyzing the average wage growth index (IZP), it is necessary to take into account the index of growth in prices for consumer goods and services (Ic) for the analyzed period (formula (10)):
| (10) |
Thus, the average annual salary of the organization’s employees in the reporting year is 14.0 thousand rubles, in the base year - 11.7 thousand rubles, the inflation index for this period is 1.08; Then:
IZP = 14.0 / (11.7 x 1.08) = 1.106.
Consequently, the real wages of the organization’s employees increased during the analyzed period not by 19.48, but by 10.6%.
Labor productivity analysis
To assess the level of labor productivity, a system of generalizing, specific and auxiliary indicators is used.
General indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per employee in value terms.
Partial indicators are the time spent on producing a unit of a certain type of product (product labor intensity) or the production of a certain type of product in physical terms for 1 man-day or 1 man-hour. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
The most general indicator of labor productivity is the average annual output per worker. Its value depends not only on the output of workers, but also on the share of the latter in the total number of workers, as well as on the number of days they worked and the length of the working day (Diagram 2).
| Scheme 2 The relationship between the factors that determine the average annual production of products by an employee of an organization |
| Average annual production per employee (AGPP) |
| ▼ |
| ▼ | |
| Share of workers in the total number of employees (UD) |
| Number of days worked by one worker per year (D) |
| Average working day (P) |
| Factors associated with labor intensity reduction |
| ► | ||
| ► | ||
| ► | ||
| Average daily production per worker (DV) |
| Average hourly output (AM) |
| Factors associated with changes in product valuation |
| ▼ | |
| ▼ | |
| ▼ | |
| Technical level of production | Unproductive costs of working time | Organization of production | Change in product structure | Changing the level of cooperation |
Hence, the average annual production by one worker is equal to the product of the following factors (formula (11)):
| GVpp = UD D P CHV. | (11) |
We will calculate the influence of these factors on changes in the level of average annual output of an employee using the absolute difference method. The initial data is in Table 5, the calculation results are in Table 6.
| Table 5 Initial data for factor analysis of labor productivity | |||
| Index | Indicator value | Deviation | |
| reporting period | base period | ||
| Volume of production, thousand rubles. | 24 850,0 | 21 270,0 | +3 580,0 |
| Average headcount: | |||
| general | 311 | 325 | -14 |
| workers | 125 | 138 | -13 |
| Share of workers in the total number of personnel, % | 40,19 | 42,46 | -2,27 |
| Worked by one worker per year, days | 212 | 215 | -3 |
| Average working day, hours | 8 | 8 | 0 |
| Total time worked: | |||
| by all workers per year, thousand person-hours | 208 | 231 | -23 |
| including one worker, person-hour | 1 664 | 1 677 | -13 |
| Average annual output, thousand rubles: | |||
| one employee | 79,90 | 65,45 | +14,46 |
| one worker | 198,80 | 154,13 | +44,67 |
| Average daily output of a worker, thousand rubles. | 0,94 | 0,72 | +0,22 |
| Average hourly output of a worker, thousand rubles. | 0,12 | 0,09 | +0,03 |
| Table 6 Results of calculating the influence of factors on the level of average annual output of the organization’s employees (thousand roubles.) | |
| Factor | Size of influence |
| Change in the share of workers in the total number | -3,50 |
| Change in the number of days worked by one worker per year | -0,86 |
| Changing working hours | +0,39 |
| Change in average hourly output | +18,43 |
| Total change in the average annual output of enterprise employees | +14,46 |
According to Tables and 6, the average annual output of an employee of the organization in the reporting period is higher than the same indicator in the base period by 14.46 thousand rubles. It increased by 18.43 thousand rubles. due to an increase in the average hourly output of workers, as well as by 0.39 thousand rubles. by increasing the average working day. Its level was negatively affected by the extra-planned full-day loss of working time and the decrease in the share of workers in the total number of personnel of the organization (the decrease amounted to 0.86 and 3.50 thousand rubles, respectively).
Factors influencing the level of average annual output of the organization's employees have an indirect impact through the indicated indicator on the volume of output. Therefore, it is advisable to calculate the influence of factors also on the volume of production of the organization’s products (Table 7).
| Table 7 Results of calculating the influence of factors on the volume of output | ||
| Factor | Size of influence, thousand rubles. | |
| on labor productivity | for production | |
| Number of employees | -916,0 | |
| Average annual output per employee | +4 496,0 | |
| Total | +3 580,0 | |
| Change in the share of workers in the total number | -3,50 | -1 089,0 |
| Change in the number of days worked by one worker per year | -0,86 | -267,0 |
| Changing working hours | +0,39 | +121,0 |
| Change in average hourly output | +18,43 | +5 731,0 |
| Total | +14,46 | +4 497,0 |
Based on the calculation results obtained, we can conclude that in the organization, a change in the share of workers in the total number of personnel and a decrease in the number of days worked by one worker led to a reduction in output by 1,089.0 and 267.0 thousand rubles. respectively. The increase in the duration of the work shift and a significant increase in the average hourly output of a worker had a positive impact on the volume of output. These factors determined the increase in production volume by 121.0 and 5,731.0 thousand rubles. respectively.
05.10.2016
Natalya Lopan, Master of Science in Economics, economist of the department of leasing projects of the open joint-stock company "Agroleasing"
On this topic also see:
Analysis of the wage fund: dynamics, composition and structure, constant and variable components.
A little more about the role of this study
Wage costs directly affect the profitability and profitability of the enterprise or organization as a whole. And by conducting a study and analysis of the size of these funds, you can understand how effective the system of their use and distribution is. It is imperative that productivity growth always outstrips wage increases.
If the situation is exactly the opposite, this indicates that the enterprise is overspending funds intended for paying wages. This, in turn, suggests that the cost of products or services increases significantly, which means profits fall.
This situation cannot be acceptable for the company’s management, so it is necessary to immediately develop methods that will help correct the situation and implement them.
Without such an analysis, not a single enterprise can operate, regardless of its size. After all, profitability and profitability are the main indicators of an organization’s economic activity, and it is necessary to analyze all the factors influencing them. If the level of these two coefficients is unsatisfactory, the absence of measures to improve the situation will soon lead to collapse.
Afterword
Salary has been and remains one of the most powerful incentives for personnel. After all, it is in most cases the main source of income for employees. But it should be remembered that a significant percentage of all costs of any enterprise falls on the share of such payments, so they must always be controlled and optimized.
In the modern world, new models for forming the wage fund are constantly being developed, which significantly increase the level of productivity. But in order to select the only correct model for a particular enterprise, it is necessary to conduct a detailed study of the existing situation and conduct a comparative analysis with indicators for the previous period. Based on the results of such a study, experts draw conclusions about the effectiveness of using funds intended for remuneration.
If the result of the analysis is unsatisfactory, the available data will help to develop the most effective methods that will help improve the situation in the future and help increase the level of competitiveness of the enterprise.
Analysis of the use of payroll using an example
We will conduct a study of the effectiveness of the use of payroll by LLC "Company". The initial data for the analysis of the wage fund and the calculation results are presented in the table:
| Index | 2016 | 2017 | Change | |
| absolute | % | |||
| Revenue, rub. | 500000 | 520000 | +20000 | 104 |
| Salary fund, rub. | 180000 | 250000 | +70000 | 138,9 |
| Number of employees, people | 9 | 10 | +1 | 111,1 |
| Average salary, rub. | 20000 | 25000 | +5000 | 125 |
| Labor productivity, (rub. per 1 rub. payroll) | 2,78 | 2,08 | -0,70 | 74,8 |
As can be seen from the calculations, labor productivity in 2020 decreased compared to 2020. To assess what influenced this decrease, we will assess the influence of factors:
Thus, despite the growth in revenue, the faster growth rate of the payroll resulted in a decrease in the efficiency of the use of labor resources. High payroll growth caused a decrease in labor productivity by 0.81 rubles. comparing with the previous year. And even the increase in revenue, which increased the indicator by 0.11 rubles, did not save the situation. In this case, the company management should pay attention to the labor efficiency of employees.
