Calculation of personnel needs and wages. Requirement for personnel and wages Analysis of methods for planning quantitative personnel requirements at Komplekt LLC

Categories of workers	Number of people	Salary (thousand rubles)	Costs per year
1. Director
2. Accountant
3. Administrator
4. Waiters
5. Bartender
6. Chef
7. Wardrobekeeper
8. Security Guard
9. Support workers

The unified social tax (contributions to extra-budgetary funds) is accrued at the established rate from the personnel payroll fund.

The working time fund is determined according to the worksheet - calendar.

Table 12

Calculation of the cost of services (thousand rubles)

Organizational plan.

This section of the business plan reveals the organizational and legal form of the enterprise. The organizational structure of enterprise management is substantiated (linear, functional, staff matrix).

Organizational management structure of Progress LLC

Rice. 9. Organizational management structure of Progress LLC

In addition, this section also covers the following issues:

What specialists will be required, the distribution of their duties and responsibilities;

Forms of remuneration and methods of incentives.

The efficiency of an enterprise depends significantly on the organizational form chosen to manage it. Therefore, the organizational structure of management must correspond to the specific management object (enterprise), its goals and conditions.

One of the indicators for assessing the effectiveness of the organizational structure is the integrated performance indicator.

Cef. = 1- Zu*Kup, Where

Zu - management costs per one employee of the management apparatus;

Kup - the share of the number of management employees in the total number of personnel;

F1 - capital productivity (volume of sold services and products per unit of fixed and working capital)

F2 - capital-labor ratio (cost of fixed and working capital per employee).

The main requirement for managing small businesses in market conditions is to ensure their adaptability (adaptability and flexibility) to changing business conditions.

Since there are no direct indicators of the effectiveness of the organizational management structure, indirect criteria are used, such as the costs of maintaining this management structure and their share in the total production costs of the enterprise, its simplicity (number of levels, size of the structure, number of departments and communication channels, costs of maintaining the apparatus management, etc.). It is known that the more numerous the connections, the greater the number of control levels, the lower the efficiency of the control system.

A linear-functional enterprise management system is the most effective for small businesses.

Financial plan.

This section of the business plan considers the issues of financial support for the company’s activities and the most effective use of available funds based on an assessment of current financial information and forecasts for the sale of services in subsequent periods.

In this section of the business plan, the following calculations are performed:

· distribution of net profit;

· cash balance;

· income and expenses of the enterprise;

· financial plan of the company;

· calculation (graph) of the break-even point.

· forecast balance of assets and liabilities of the enterprise.

Table 13

The absolute value of depreciation charges is determined on the basis of current depreciation standards for each element of fixed assets.

Table 5.3 shows depreciation charges for fixed production assets for three years. The table shows that depreciation charges for fixed production assets for the second year are equal to depreciation charges for the 1st year and higher than depreciation charges for the third year - by 170.4 thousand rubles. It should be noted that there is a downward trend in depreciation charges over three years.

Insurance deductions are based on the fact that when insuring real property with the insurance company InGosStrakh, the annual interest is for an amount over 500 thousand rubles. is 0.5%.

Acuity = (0.5 * Sim * K) / (100 *N),

where: Ost - insurance premiums for the period (rub.),

Sim - the cost of the insured property (rub.),

K - number of months in the period,

N is the number of months during which the agreed amount is paid.

Sim = 2830.45 thousand rubles.

From here: Acute = 14.15 thousand rubles.

The number of production personnel is determined based on functional feasibility and the number of employees in similar industries. The remuneration system in accordance with its creative nature is based on the use of a time-based bonus form. No bonus based on performance is planned.

Remuneration for managers and other categories of employees is based on official salaries and depends on the amount of time actually worked and the achievement of the final results of the enterprise.

Table 5.4

Need for personnel and wages

	Quantity	Salary, thousand rubles	Costs, 1st year, thousand rubles.	Quantity	Costs, 2nd year, thousand rubles.	Quantity	Costs, 3rd year, thousand rubles.
Director
Accountant
Administrator




Waiter
Small service personnel:
Cleaning woman
Dishwasher
handyman
			7476		8540,4		9844,56
Total, people

Table No. shows the need for personnel for 3 years and calculates the salaries of workers. The table shows that the restaurant took inflation into account when developing staff needs and their salaries - every year wage costs grow by an average of 1184.3 thousand rubles.

Labor costs for the enterprise for 1 year will amount to 7476 thousand rubles. The single social tax is charged at a rate of 34%.

Labor costs for the enterprise for 2013 will amount to 8540.4 thousand rubles. Labor costs for the enterprise for 2014 will amount to 9844.56 thousand rubles.

To produce products, you will need raw materials and supplies in the amount of 19,025 thousand rubles. The average order per day per person is 900 rubles, of which approximately 200 rubles. goes to raw materials and semi-finished products, and 100 rubles. for purchased products. In the first year, the restaurant’s daily attendance is 175 people, in the second year – 185 people, in the third – 195 people. On average, 360 days a year are taken.

Table 5.5

Working capital

Name of resources	2012	2013	2014
Raw materials and semi-finished products
Purchased products
Electricity
Table linen and fabrics
Sanitary clothing and uniforms
Detergents and disinfectants
Paper and paper products
Household equipment

Flowers and plants
Total:	19025,00	20061,50	21161,50

Table 5.5 shows that the cost of working capital of the Nobility restaurant is growing every year, for example, in the second year it will amount to 20,061.5 thousand rubles. and will increase by 1036.5 thousand rubles, and in the third year it will amount to 21161.5 thousand rubles, which is by 1100 thousand rubles. more than in the second year.

The full cost of production of the Nobility restaurant by elements of economic costs is given in the following table.

Personnel requirement planning - one of the most important areas of personnel planning, which makes it possible to establish the qualitative and quantitative composition of personnel for a given period of time.

As can be seen from the definition, it is necessary to distinguish between qualitative and quantitative personnel needs. These types of needs in population planning practice are calculated in unity and interconnection.

Personnel requirement planning includes the following steps:

A generalized analysis of various types of organizational plans that have an impact on staffing (for example, production and sales plans, investment plans, etc.);

Analysis of personnel statistics, including information on their business evaluation and promotion;

Determination of the actual state in terms of quantity and quality of personnel for the planned period;

Calculation of qualitative and quantitative personnel requirements for the same planned period;

Comparison of data obtained at the two previous planning stages;

Planning measures to cover staffing needs.

Quality need those. the need for categories, professions, specialties, level of qualification requirements for personnel, is calculated based on the general organizational structure, as well as the organizational structures of departments; professional and qualification division of work recorded in production and technological documentation into the work process; requirements for positions and jobs specified in job descriptions or job descriptions; the staffing table of the organization and its divisions, where the composition of positions is recorded; documentation regulating various organizational and managerial processes, highlighting the requirements for the professional and qualification composition of performers.

Calculation of quality needs by profession, specialty, etc. is accompanied by a simultaneous calculation of the number of personnel for each criterion of quality need. The total need for personnel is found by summing the quantitative needs according to individual qualitative criteria.

Quantitative requirement in personnel is planned by determining its estimated number and comparing it with the actual supply for a certain planning period. There are several main methods for calculating quantitative personnel requirements.

A method based on the use of data on the time of the labor process.

Data on the process time make it possible to calculate the number of piece workers or time workers, the number of which is determined directly by the labor intensity of the process.

For calculations, you should use the following typical dependence:

Time required to complete

Number = production program (T N) ´ Turnout conversion factor

Workers Useful time fund 1 worker (T FLOOR) number on payroll

In turn,

Where p — number of product items in the production program; N i is the number of products of the i-th item; T i is the execution time of the process (part of the process) for the manufacture of product i - th nomenclature position; T n.pr. i is the time required to change the amount of work in progress in accordance with the production cycle of products of the i-th position; K B is the coefficient of fulfillment of time standards (in foreign literature - the level of productivity, the level of time use).

KV = Production time per unit of product according to technology

Actual production time per unit of production

The number of jobs can be determined by differentiation according to professional types of work, according to the qualification complexity of the work, with the corresponding allocation of initial data on the time of production of the product in accordance with the qualitative parameters of the need for personnel. An example of calculating the number of employees using the method under consideration is shown in table. 5.8.

Table 5.8

Calculation of the number of personnel based on data on the labor intensity of the work process

Name of indicators	Type of work a	Type of work b
qualification X	qualification Y
Labor intensity of the product, hours. - Product A Product B	0,5 0,4	0,8 0,3
Production program, pcs. A B
Total labor intensity of the program, hour A B
Time to change the balance of work in progress, hour. A B
Total labor intensity of gross output according to the program for both products, hour.
Planned percentage of compliance with standards, %
Time required to complete the program, hour.	1190,5
Useful time fund of one employee, hour.	432,5	432,5
Estimated number of personnel, people.	2,8	3,2
Accepted number of personnel, people.

The useful time fund of one employee (T^) and the coefficient of conversion of attendance to payroll are determined from the balance of working time of one employee.

The balance sheet structure is shown in table. 5.9.

Table 5.9

Balance of working time of one employee

As a variation of the method under consideration, an approach can be presented for determining the number of management personnel using the Rosencrantz formula, which in general has the following form:

where H is the number of management personnel of a certain profession, specialty, department, etc.; n — the number of types of management functions that determine the workload of this category of specialists; m i is the average number of certain actions (settlements, order processing, negotiations, etc.) within the i-th type of management functions for a specified period of time (for example, a year); t. — time required to complete a unit T within the framework of the i-th type of management functions; T - working time of a specialist in accordance with the employment agreement (contract) for the corresponding period of calendar time accepted in the calculations; Knrv - coefficient of required time distribution; Kfrv - coefficient of actual time distribution; t P is the time for various functions that cannot be taken into account in preliminary (planned) calculations.

The required time allocation coefficient (Knrv) is calculated as follows:

where K DR is a coefficient that takes into account the costs of additional functions that were not taken into account in advance in the time required for a certain process (); as a rule, is within 1.2< К ДР < 1.4; K O - coefficient taking into account the time spent on rest of employees during the working day; as a rule, it is set at 1.12; K P is the coefficient for converting the turnout number into the payroll number.

The coefficient of actual time distribution (KFR) is determined by the ratio of the total working time of any department to the time calculated as .

It should be noted that in general, the Rosenkrantz formula serves to check the compliance of the actual number (for example, of a unit) with the required one, which is specified by the load of this unit.

To use the Rosencrantz formula in planning calculations, it should be given the following form:

since the values of t P and K of the PDF in this case are unknown.

An example of calculating the number of management personnel using the Rosenkrantz formula is given below based on the initial data indicated in table. 5.10.

The total time for performing management functions is determined as:

(500 . 1) + (3000 . 0,5) + (300 . 3) =2900.

Required time allocation factor:

To NVR = 1.3 × 1.12 × 1.1 = 1.6 .

Actual time distribution ratio:

The calculation of the required number of units is carried out using the Rosencrantz formula as follows:

Table 5.10

Initial data for calculating the required number

management personnel

Continuation of Table 5.10

As indicated in the source data (Table 5.10), the actual number of units is 30 people. Thus, the calculation of the required number showed a certain surplus (» I people) of the actual number of employees.

Calculation method based on service standards.

In foreign literature, the name “unit-method” is adopted, showing the dependence of the calculated number on the number of machines, units and other objects being serviced.

The number of temporary workers or employees according to service standards is calculated using the following formula:

Number of units Loading factor Conversion factor

H = _____________________________________ turnout in(5.5)

Scheduled service norm

In turn, service standards are determined by the formula:

Where p — number of types of facility maintenance work; t unit i — the time required to complete a unit of volume of the i-th type of work; p — the number of units of volume of the i-th type of work per unit of equipment or other calculation object (for example, a unit of production area); T floor - the employee’s useful time per day (shift); T d - the time required for the employee to perform additional functions not included in t unit i

Calculation of the number of personnel using service standards is carried out according to the initial data indicated in table. 5.11.

Table 5.11

Initial data for calculating the number of personnel for servicing a complex of units

The first step is to determine the standard of service:

Hence the number of personnel:

Calculation method based on jobs and headcount standards.

This method should be considered as a special case of using the service standards method, since both the required number of workers according to the number of jobs and the number standards are established based on service standards.

The number of employees by workplace is determined by the formula

Required number Conversion factor

(number of jobs) to the payroll

Number standards are determined as follows:

Scope of work

LF = ___________________(5.8)

Standard of service

The coefficient used in calculations for all methods of determining headcount is the conversion factor from attendance to payroll numbers, which makes it possible to take into account the likely absence of personnel from the workplace during a planned period of time due to illness; regular or additional leave; study leave; other valid reasons.

The specified conversion factor can be determined based on the balance of working time of one employee for the planned calendar period of time through the ratio of the number of actual working days to the total number of calendar working days.

To calculate the number of personnel, you can also use some statistical methods. They are conventionally divided into two main groups: stochastic methods; methods of expert assessments.

Stochastic calculation methods are based on an analysis of the relationship between personnel requirements and other variables (for example, production volume). In this case, data for the previous period is taken into account and it is assumed that the need in the future will develop according to a similar dependence. As a rule, for calculations, factors are used that do not require complex mathematical operations, but give quite acceptable results.

The most frequently used stochastic methods are: calculation of numerical characteristics; regression analysis; correlation analysis.

Calculation of numerical characteristics It is used, as a rule, when the need for personnel is largely related to some factor and this relationship is quite stable. For example, when calculating the number of repair personnel, the following data is used: production volumes for the past year; labor intensity of repairs during this period. On their basis, an indicator of the labor intensity of repairs per unit of output is calculated, on the basis of which the volume of repair work for the planning period is determined. The further calculation procedure is carried out according to the scheme of the method based on data on the time of the work process.

Regression analysis involves establishing a linear relationship between the number of personnel and the factors influencing it.

The general formula is as follows:

where T R is the labor intensity of the work; a is a constant value; b — regression coefficient; x - influencing factor.

It should be noted that the mathematical apparatus of regression analysis is discussed in detail in educational and scientific literature on statistics, therefore it is not presented in this textbook.

Forecasting the need for personnel should be carried out in close contact with the services that directly address issues of forecasting the development of the organization. Such services include departments of planning, marketing, management systems development, etc.

Planning and analysis of labor indicators

During the transition from an administrative-command system to a market economy, the entire system of planning the activities of organizations changes radically, and above all this applies to planning of labor indicators. It is here that the costly economy has left its most difficult legacy: the number of personnel and unit costs for personnel in domestic organizations are several times higher than the indicators characterizing similar organizations in developed countries.

In conditions of centralized planning, the problems of excessive personnel and inflated costs of its maintenance did not bother the heads of organizations. Moreover, the excessive number of personnel, especially managers and support workers paid on a time-based basis, made it possible to receive appropriate wage funds from ministries and departments and guaranteed them savings on wages, bonuses and rewards.

Thus, monopolistic organizations, in conditions of a closed domestic market and lack of competition, could afford to produce products at inflated costs. The amount of socially necessary costs for the production of goods and services was equal to the actual costs. Unprofitable organizations received subsidies from the state budget. And all this was incorporated into the centralized planning system, into funds and standards that were sent down to organizations in a directive manner.

The market fundamentally changes the entire planning situation and puts forward new, very stringent requirements. First of all, the goals and objectives of planning change. Previously, planning was viewed by organizations as a means of “extorting” funds from ministries and departments. The heads of organizations tried to include as many reserves as possible into their plans and inflated the number of personnel and wage funds. Ministries and departments tried to moderate the appetites of organizations with the help of instructions, limits, and standards. In general, there was a kind of tug of war between organizations and ministries and departments. The art of planning consisted, from the position of organizations, in the ability to hide reserves, and from the position of employees of ministries and departments, in the ability to reveal such tricks.

Now organizations have received complete independence, and with it comes responsibility for planning their activities. “Directives” and guidelines are no longer given by ministries and departments, but by the market and competition. In these conditions, planning itself, from a means of hiding reserves, knocking out inflated funds and limits, turns into a tool for finding reserves to improve the activities of organizations, increase their competitiveness and survival in harsh market conditions. The system of indicators with the help of which work was planned is also changing.

Previously, ministries and departments set as main indicators for organizations: the number of personnel, the growth rate of labor productivity, the level of compliance with standards, the wage fund, the average wage, the system of salaries and tariff rates; In a competitive environment, the role and place of these indicators in planning changes, and new indicators are put forward. For the market, it doesn’t really matter what the organization’s wage fund was or what the average salary was. Now another indicator is important: how much labor was spent on the production of a unit of products. Moreover, this indicator will have to be compared with the value achieved by competitors. Thus, what now comes to the fore is not the number of personnel, not the wage fund, not the average salary, etc., but the amount of personnel costs per unit of product.

Personnel costs- this is an integral indicator generally recognized for market economy countries, which includes all costs associated with the functioning of the human factor: wage costs (standard wage fund, incentive fund, reserve fund); employer payments for various types of social insurance; expenses of the organization for various types of social payments and benefits (pension fund, employment fund, subsidies for housing, payment for transport, provision of one-time assistance, etc.), for the maintenance of social infrastructure; costs for the maintenance of social services, for training and advanced training of personnel, for the payment of dividends and the purchase of preferential shares. At the same time, wage costs, or, as they are also called in foreign practice, basic costs, usually account for less than half of the total personnel costs.

As an example, we can cite the structure of personnel costs of one of the large companies in Germany. If we take basic expenses (wage payments) as 100%, then payments by employers for various types of social insurance provided for by law and tariff agreements here amounted to 59% of the basic expenses, and the so-called voluntary social expenses of the enterprise - 50% . Thus, additional personnel costs amounted to 109% in relation to wage costs. In turn, voluntary social expenses at this enterprise are as follows: 51.8% of them are spent on old-age benefits; 25.5% - for various types of cash benefits; 9% - for the maintenance of social services; 11% - for training and advanced training of personnel; 2.7% - other expenses.

In a market economy, establishing an acceptable level of personnel costs becomes the starting point for planning all other labor indicators. If an organization's personnel costs exceed those of its competitors, then the further activities of such an organization become problematic. In foreign practice, in the annual reports of organizations, it is mandatory to publish information on the number and structure of personnel, wage costs, old-age costs, contributions for social needs, types of voluntary social services and the amount of expenses for their implementation, and the participation of workers and employees in the profits of the organization.

To make it easier for organizations to compare their personnel costs with those of competitors, in Germany, for example, the German Society for Personnel Management, with the participation of representatives of various companies, has developed recommendations that provide for uniformity in the content and method of reporting information on personnel costs.

Planning personnel costs is also of particular importance because in market conditions the only product that will steadily rise in price is labor. According to calculations by economists in Germany, where a high level of wages has been established, personnel costs per year per employee are equivalent to the cost of three new middle-class passenger cars. In addition, it is necessary to take into account the impact of changes in the number of personnel on the amount of incidental costs: for providing employees with work clothes, for organizing and equipping additional workplaces, for equipment and heating of office premises, etc.

In our country, in market and competitive conditions, an appropriate system of labor indicators must also be created, based on foreign experience and taking into account the features of the transition period in the domestic economy. Such a system of indicators should be transparent and uniform for all competing organizations and regularly published in official sources. This will allow organizations to analyze and plan their activities on a scientific basis, based on broad and reliable information about competitors. The methodology for calculating and presenting labor indicators should be established by the Ministry of Labor of the Russian Federation together with the relevant line ministries and departments.

An approximate list of labor indicators necessary for organizations to analyze and plan, as well as assess their competitiveness, is given in Table. 5.12. The table provides the minimum set of indicators with which organizations will be able to analyze and compare the results of their activities with competitors, and lay the basis for planning such indicators that would provide them with the necessary level of competitiveness.

Organization map makes it possible to establish direct connections with related organizations, obtain additional information if necessary, and determine mutually beneficial terms of cooperation in market conditions. General economic indicators will allow organizations to assess the level of their competitiveness, compare their scale of production, their financial capabilities, and the level of social development with related competing organizations. Personnel indicators make it possible to assess the rationality of the professional structure of personnel and the correct placement of personnel. The average age of workers allows us to judge the potential of the workforce. In Japan, for example, this indicator is required in the activity reports of all companies.

New for domestic organizations are personnel cost indicators. Analysis of the magnitude of these costs and their share in total production costs makes it possible to assess the efficiency of the use of labor resources. The structure of personnel costs allows us to judge the rationality of the organization of wages, the structure of income of employees, and the degree of social protection of personnel.

Table 5.12

The system of labor indicators necessary for organizations for analysis and planning

No.	Indicator name	Unit of measurement	Characteristics of the indicator

	A. Organization map (industry, types of products, form of ownership, address, telephone, fax)
	B. General economic indicators. Production volume. The amount of fixed assets. Share of fixed assets for non-production purposes. Labor productivity a) in physical terms b) in value terms. Profit. Share of consumption fund in profit	rub. »» % pcs. rub. » » %	Scale of production. Also the social level. development. Efficiency of use of labor resources. Financial condition of the organization. Level of social development
	B. Personnel indicators Number of personnel Proportion of workers Proportion of managers Proportion of specialists Proportion of employees Personnel turnover Average age of employees.	people % »» » »» people years	Size of the organization. Personnel structure. Dissatisfaction with working conditions. Human factor potential

Continuation of the table. 5.12.


D. Personnel costs The total amount of expenses, including: Salary costs. Share of wages in personnel costs. Average salary. Average salary of managers Expenditures on social benefits provided by law. Share of costs. Expenses for additional social benefits and benefits. Share in costs Costs for maintaining social infrastructure Share in costs. Program costs. "Profit sharing." Amount of dividends paid. Personnel costs allocated per unit of product. Share of personnel costs in total production costs	rub. »% rub. rub. » »% rub. % rub. % rub. » » » %	Human factor costs. Rationality. organization of wages. Salary level. Differentiation in wages. The degree of social protection of workers. Level of social development. Involvement of personnel in production management. Personnel income structure. Effective use of the human factor.
D. Working conditions. Proportion of workers in hazardous working conditions. Injury level. Incidence rate. Expenses for payment of benefits and compensation for unfavorable working conditions	% days/person »» rub.	Caring for employee health.

Indicators characterizing working conditions. The unfavorable situation with working conditions, which existed in domestic organizations even before the reforms, sharply worsened and worsened during the transition to the market. In order to survive in market conditions and competition, organizations began to save on everything possible, primarily on safety and working conditions. All this causes great damage to the health of workers.

In these conditions, planning labor productivity and the number of personnel becomes a necessary tool for finding ways to reduce personnel costs. The main goal of planning labor productivity and the number of personnel is now to search for reserves, the use of which would allow the organization to reach a level of personnel costs that would be lower than that achieved by competitors, and thereby ensure the ability to survive in market conditions.

At the same time, both the methods, the regulatory framework, and the sequence of calculations for planning labor productivity and the number of personnel are changing. As a starting point when planning labor productivity and the number of employees, it is necessary to take unit personnel costs. If an organization's personnel costs per unit of production exceed the socially necessary ones resulting from competition, then the activities of such an organization become inappropriate. As a normative basis for calculations, it is necessary to use the indicators achieved by similar competing organizations. When planning labor indicators, one should proceed from the maximum allowable wage costs and the corresponding unit personnel costs, and then determine the required level of labor productivity and the allowable number of personnel. Issues of labor productivity planning are discussed in detail in paragraph 5.6.

When planning labor costs, departments should be given complete independence in the formation and use of labor funds, the ability to independently determine the required number of personnel, independently distribute earned funds, bearing responsibility for all this. At the same time, the system for forming wage funds must be interconnected at all levels of production management and exclude the possibility of overspending on the organization's unified wage fund. The absence of such a connection leads to an imbalance in the entire system of formation of wage funds. Under these conditions, the organization will not be able to pay all departments from a single wage fund. At the same time, the system for the formation of wage funds must be linked to the system for recording the movement of objects of labor in production, with the release of final products, and not allow various types of additions and distortions in wages.

The designed system should also exclude the possibility of manifestation of group egoism of the lower level of management in relation to a higher level, i.e. the interests of the team of the unit should be higher than the interests of individual teams, and the interests of the organization should, in turn, have priority in relation to the interests of individual units .

In these conditions, departmental wage funds should be calculated on the basis of stable, but at the same time dynamic standards. On the one hand, the standard for the formation of wage funds must be stable in order to guarantee the division the receipt of earned funds when meeting planned targets, and on the other hand, it must be dynamic, taking into account changes occurring in working conditions, and, above all, structural shifts in the range of products , reducing labor intensity.

The standards for the formation of wage funds must be differentiated for different departments and take into account differences in their working conditions, primarily the wage structure - the ratio of piecework and time-based wages, as well as different planned growth in production volumes, different tasks to reduce labor intensity. The application of a uniform standard for the formation of wage funds (WF) for all departments can lead either to its unreasonable growth in some departments, or to a lack of funds to pay wages to all categories of workers in others.

The so-called incremental standard, developed by scientists from the State University of Management (author M.A. Dyachenko). When calculating the incremental standard, the following are distinguished: conditionally constant part of the team’s wages (wages for temporary workers, managers, specialists and other employees) and variable part (wages of piece workers). In this case, the entire increase is calculated only on the variable part.

The formula for the incremental standard is as follows:

where U PB i is the share of the variable part of wages in the general fund (in the base period); К vi is a coefficient taking into account the growth of production volume; K ci is a coefficient that takes into account structural changes in manufactured products; K ti is a coefficient that takes into account the planned reduction in the labor intensity of products.

A mandatory requirement for the payroll planning system is to ensure the flexibility of this system, the presence of clear feedback between the available payroll fund for the organization as a whole and the amount of payroll funds accrued to departments. Thus, if stable standards for the formation of payroll funds are established for all divisions, regardless of the size of the organization’s payroll fund, then if the organization fails to fulfill its established obligations, these standards lose their meaning, since there will not be sufficient funds to pay them to the divisions.

In order to ensure mutual coordination of the value of the wage funds of departments with the unified wage fund (EPF) of the organization and to prevent its overexpenditure, it is advisable to divide the wage funds of departments into two parts: the normative part of the wage fund, calculated using the incremental standard, and the incentive fund remuneration, the amount of which will depend both on the contribution of the team of a given unit to the final results of the organization as a whole, and on the size of the unified wage fund.

Taking into account all of the above, the procedure for planning wage funds in an organization can be schematically represented using Fig. 5.7. As can be seen from the figure, the formation of payment funds proceeds simultaneously in two directions - from above and from below. In the first case, an estimate of the organization's ETF expenses is drawn up, the necessary funds are allocated for incentives at the end of the year, for the provision of one-time assistance and other needs and additional benefits, the enterprise's reserve is laid down and the amount of funds that can be spent on current payments to the teams of the enterprise's divisions is determined. In the second, the funds required for standard wages for all departments of the enterprise are calculated. The difference between the amount of funds allocated for current payments and the amount of the departments' regulatory payroll constitutes the organization's incentive fund.

This procedure for the formation of payment funds should also be established at the department level. In this case, the payroll of the unit’s team will also consist of two parts - normative and incentive. Finally, the principle of paying standard wages will also be implemented for primary labor collectives - brigades. Thus, the principle of dividing total earnings into its normative and incentive parts will be universal and pass through all levels of production management.

This system of forming wage funds allows us to more closely link the interests of departments at different levels of production management; at the same time, the possibility of overspending in the organization as a whole is excluded, a flexible direct and feedback connection is established between the organization’s payroll funds and the payroll funds of divisions and primary labor collectives.

In this case, each department team becomes, on the one hand, the full owner of the regulatory pay fund and, therefore, will be vitally interested in finding reserves for increasing labor productivity and reducing the number of personnel. On the other hand, each division now becomes interested in the overall results of the organization’s work, receiving from the general incentive fund a certain part corresponding to its contribution to the final results of the organization’s work.

A similar procedure for the formation of wage funds was designed by scientists from the State University of Management together with specialists from the First Moscow Watch Factory and implemented in the actual operating conditions of the enterprise. The implementation of this project showed its high efficiency, changed the entire situation with the planning and expenditure of wage funds, changed the psychology of managers and department teams in general.

If earlier the heads of departments tried to get as many personnel as possible from the plant administration, and, accordingly, a larger payroll fund, they acted as a kind of dependents, but now, in the conditions of the normative method of forming funds, they, having received complete independence and responsibility for spending these funds , became full-fledged masters of the situation with the organization of wages, and began to look for opportunities to reduce the number of personnel and, accordingly, increase the earnings of the remaining part of the workers.

Another feature of planning in market conditions is the increased dynamism of this process, the need to constantly monitor the situation on the goods market and the labor market, and make the necessary amendments to the organization’s activities. Under these conditions, planning tasks become much more complicated, the number of factors that have to be taken into account in the planning process increases, and the mobility of these factors increases (this especially applies to external factors independent of the enterprise). The timing and periods of planning are shortened, the tasks of planning and operational management are brought closer together and intertwined.

Rice. 5.7. Procedure for planning wage funds

In this regard, the experience of a Japanese company is of considerable interest. Toyota. Here, submitted by the marketing service, the size of monthly production is established. Then - by dividing the monthly output by the number of working days in a given month - the daily output, the operating mode of the equipment are calculated, the required number of workers is determined, and the placement of people is made. Thus, at the company’s enterprises, the boundaries between planning and operational management seem to be blurred.

In market and competitive conditions, the sequence of planning stages changes, new relationships and relationships arise between planning and analysis of labor indicators, and the tasks of planning and analysis are closely intertwined. In this case, three types of analysis can be distinguished: preliminary, current and retrospective.

Preliminary analysis precedes the development of planned indicators. This is a completely new group of analytical tasks for domestic enterprises. To solve them, an information base is needed - a data bank about competing organizations. The marketing service must constantly summarize and update information about the activities of similar domestic and foreign organizations, about prices for similar products, about personnel costs, about the level of wages, the number of personnel, the costs of social insurance, social payments and benefits provided to employees by the enterprise, on the degree of participation of workers in the distribution of profits, on the level of dividends, etc.

Comparison of these external data with its own indicators makes it possible for the organization to determine the strategy for its further development, set guidelines and maximum permissible indicators when planning labor, which would ensure the competitiveness of the team, the ability to occupy and maintain its niche in the market.

The second group of analytical tasks that make up the content current analysis, is aimed at studying mainly the internal factors of the organization’s activities, identifying deviations of actual indicators from planned ones and the reasons for these deviations. At the same time, the data obtained as a result of the analysis must be compared not only with the planned indicators of their organization, but also, first of all, with the indicators achieved by competitors.

Current analysis should be carried out both in the context of individual products and expense items that form personnel costs (labor costs, social insurance, social benefits and compensation, maintenance of social infrastructure, social services, dividend payments, etc.), and by management levels (organization as a whole, divisions, teams), by location of expenses. Based on the results of the current analysis and taking into account the current situation in the market, organizations can quickly make decisions to eliminate emerging deviations, to maintain and expand the occupied niche in the market.

A retrospective analysis is carried out across the entire range of indicators, in the context of various products, expense items, in relation to the places where expenses arise. The results of the analysis allow organizations to identify the dynamics and trends of changes in both personnel costs and labor productivity, number of personnel, then compare the achieved indicators with the corresponding data of competitors, identify weaknesses and determine ways to increase the competitiveness of the team.

Fundamentally new tasks include planning and analysis of social payments and benefits, expenses for paying dividends. Various types of social benefits and payments, the amount of dividends paid significantly affect the level of staff income and make it possible to attract and retain highly qualified employees. The experience of foreign countries shows that as market relations develop, the share of social benefits and payments in the total amount of personnel costs is steadily increasing, and the range of additional payments and benefits provided by firms and organizations to their employees is expanding.

Effective use of funds for social benefits and payment of dividends requires a detailed analysis of their expenditure both for organizations as a whole and by divisions, categories of employees, and expense items. In this case, the analysis should be carried out in close connection with indicators characterizing the organization’s activities (increasing labor productivity, reducing costs, improving product quality).

The market and competition place strict demands on the efficiency and reliability of information used in planning and analysis. It is known that in a competitive environment, an advantage over other manufacturers is given to those who have more timely information, who are able to collect information faster than others, process it and make the necessary decisions in a timely manner. Possession of reliable and timely information becomes a necessary condition for success and survival in competition.

From all that has been said, it becomes obvious that in market conditions, planning and analysis of labor indicators represent a complex and dynamic system of interrelated tasks with a large number of variables and the possibility of obtaining multivariate solutions. It is quite obvious that such a system of tasks can function successfully only if a computer is used. In this regard, there is a need, firstly, to create a developed network of automated workplaces for specialists involved in planning and analyzing labor indicators, and secondly, to develop on this basis a system of tasks and the formation of an appropriate information base.

With such a system, specialists must have access to a bank of information stored in a large computer installed in the organization's computer center. This allows, when solving problems of planning and analyzing labor indicators, to use information from related subsystems of the organization’s automated control system, expand the boundaries and content of the tasks being solved, and more closely link them with the main indicators of the organization’s performance.

Labor productivity planning

In conditions of market relations, the task of increasing labor productivity as a source of real economic progress becomes vital for the further development of the economy. As the global experience of recent decades shows, it is countries with the highest labor productivity, and not those with the greatest resources, that become economic leaders. It is no coincidence that in economically developed countries there are special institutions that develop productivity management technologies (for example, in Western Europe there is the European Association of National Productivity Centers, in Southeast Asia there is the Asian Productivity Organization, in the USA there is the American Productivity Center, etc.) .

Labor productivity is given considerable attention at the level of organizations in all spheres of activity as one of the important performance indicators, characterizing the degree of rationality of the use of labor resources and used for the purposes of internal analysis and planning of further effective economic activities of the organization. The consequences of an increase (decrease) in labor productivity for individual organizations and society as a whole are presented in Fig. 5.8.

One of the most important lessons of Japanese success, as M.Kh. rightly noted. Meskon, is that it is impossible to achieve sustainable productivity with a spontaneous, impulsive reaction to any problems that arise. Without specific performance goals, it is impossible to determine whether the level achieved is high or low. Goals serve as guidelines for deciding which jobs improve overall performance and which work hinders overall performance. Organizational management must ensure productivity growth through the planning process.

Labor productivity planning - determining the level of labor productivity and the rate of its growth, ensuring the competitiveness of the organization.

The level and dynamics of labor productivity are influenced by many factors.

Considering factors at the level of an individual organization, they can be divided into two groups:

External, i.e. not under the control of organizations (government actions, legislation, infrastructure, market mechanisms, competition, the general socio-economic situation and the situation in a particular industry and region, the state of logistics, the provision of natural resources, the state of labor resources, culture and social values, etc. .); internal, i.e., those under the control of the organization (strategic decisions, organizational issues, labor relations, management personnel of structural units, technology, means of production, product quality, working conditions, information, etc.).

These factors can influence labor productivity both upward and downward. Particularly difficult is the need to take into account external, often difficult to predict, factors. As for internal factors, their influence on labor productivity is more determined and easier to assess during planning. Analysis and generalization of factors contributing to the growth of labor productivity helps managers coordinate the efforts of the organization's personnel, which in itself serves as one of the main conditions for ensuring productivity at all stages and levels of organization management.

The most difficult problem associated with labor productivity planning is to identify, balance, stabilize various trends, and not just determine the level of labor productivity acceptable to the organization. Organizations that can embrace countervailing trends will have an advantage over competitors during periods of sharp economic fluctuations.

Rice. 5.8. Consequences of an increase (decrease) in labor productivity

Currently, it is important not only to develop new approaches to labor productivity planning, but also not to forget traditional methods. In the recent past, when planning labor productivity in domestic organizations, two methods were used: direct calculation and factorial.

Direct counting method provides the opportunity to calculate the reduction in the number of personnel under the influence of specific organizational measures and the corresponding increase in labor productivity. The sequence of actions when using this method is as follows: first, the planned number of personnel is determined for individual categories, taking into account its possible reduction as a result of planned activities; then, based on the calculated planned number of personnel and planned production output, the level of labor productivity and its growth rate are determined in comparison with the base period.

Factorial method involves identifying factors that influence the level and growth of labor productivity and assessing their impact. In the pre-reform period, labor productivity planning in our country was carried out on the basis of Methodological Instructions for drawing up a state plan for economic and social development, which provided a unified standard classification of labor productivity growth factors.

This method does not eliminate the shortcomings of planning from what has been achieved, inherent in the direct counting method, since the initial number, which is subsequently adjusted under the influence of various factors and is used to calculate the growth of labor productivity, is set depending on the planned production volume, i.e. is influenced by the past period. In addition, the factorial method does not take into account the costs of materialized labor and for this reason overestimates the growth rate of labor productivity. However, when forecasting for a certain period, you can use the current methodology for calculating the influence of factors on the growth of labor productivity. The classification of labor productivity growth factors by internal content and essence is given in Table. 5.13.

The sequence of actions when using this method is as follows: initially, the base number of personnel for the planned period is determined, provided that basic labor productivity is maintained, then the expected change in the number of personnel is calculated under the influence of each of the selected factors by comparing labor costs for the planned volume of production under planned and base conditions , and then - the total change in the base number and the increase in labor productivity in the planned period.

To determine the influence of a particular factor on the growth of labor productivity, labor savings are calculated in relation to the number of workers required to complete the planned volume of work at basic labor productivity (output).

The initial number of employees (NH) for the planned volume of work can be determined as follows:

a) with a constant structure of production volume

where H base is the number of employees in the base period, people;

IOP - production growth index;

b) in the presence of structural changes

where H base i is the number of employees of the i-th structural unit in the base period, people; UP i is the production growth index of the i-th structural unit.

Table 5.13

Factors of labor productivity growth

Scientific and technical	Organizational	Structural	Social
Introduction of new equipment and technologies. Mechanization and automation of production. Change in fleet structure or modernization of certain equipment. Changes in product design, quality of raw materials, use of new types of materials. Other factors	Increasing standards and service areas. Specialization of production and expansion of the volume of cooperative supplies. Change in real working time. Improving organization management. Reducing losses from defective products. Reducing the number of workers who do not meet established production standards. Other factors	Change in production volume. Changes in the share of certain types of products and individual industries in the total volume. Other factors	Change in the quality level of personnel. Changing workers' attitudes towards work. Changes in working conditions. Other factors

The most important factor influencing the growth of labor productivity is an increase in the technical level of production. Labor savings (EC p), for example, due to the modernization of existing or the introduction of new equipment, can be calculated using the following formula:

ECH p = × H I × (T D / T K), (5.14)

where M is the total amount of equipment, pcs.; M st — quantity of non-modernized equipment, pcs.; M m - quantity of new or modernized equipment, pcs.; P T - increase in labor productivity when operating new or modernized equipment; T D - number of months of operation of new or upgraded equipment; TK - calendar number of months in the planning period.

In this case, the savings in the number of employees (EC PPP) is determined by the following formula:

ECH PPP = (H PPP × E R × U Z) / (100 × 100), (5.15)

where N PPPI is the initial number of workers to produce the planned volume of products based on the output of the base period; UZ is the share of workers engaged in equipment maintenance in the number of industrial production personnel, %; E R - relative savings in the number of workers, %.

E R =× T D / T K)× 100. (5.16)

The next group of factors taken into account when planning labor productivity is associated with improving management, organization of production and labor. When calculating the growth of labor productivity due to improved management of the organization, it is used comparison method(the existing number of management employees in a given organization with the number of people employed in the field of management in advanced organizations with a more advanced management structure, as well as design data).

The influence of improving labor standardization on the growth of labor productivity is established using direct calculation, i.e. determining the ratio between the number of employees at scientifically based standards and the existing number. The growth of labor productivity by “pulling up” workers who do not meet production standards is determined in two ways:

a) calculating the direct growth of labor productivity by “pulling up” workers who do not meet production standards to 100% or the average percentage of the team’s output according to the formula

P T = [H r1 × (100 × X 1) + H r2 × (100 × X 2)] × D/(H r1 + H r2), (5.17)

where Ch p1 and Ch p2 are the number of workers in groups whose level of compliance with standards is below 100%; X 1 and X 2 are the average percentage of standards fulfilled, respectively, by group; D is the proportion of workers who do not meet production standards, %;

Calculation of resource requirements for the production program

Requirement for fixed assets

Planned calculation of production volume

3. The need for fixed assets (Table 14.4).

An increase in the production capacity of an enterprise can be carried out both through the use of internal reserves and through the introduction of additional fixed assets, namely, through:

§ technical re-equipment;

§ reconstruction.

Table 14.4

4. Calculation of resource requirements for the production program (Table 14.5).

Table 14.5

The need for material resources is determined by the method of direct calculations, i.e. by multiplying the material consumption rate by the corresponding planned volume indicators. This need is determined in physical and monetary terms by type of resource (taking into account the price growth index).

The size of the production inventory is justified by its norm, which represents the average stock of materials during the year in days of its average daily consumption, and is calculated at the end of the year as a carryover stock. Amount of carryover stock for the i-th material (in days):

T = Q ∙ M / D,

where T is the size of the carry-over stock;

Q - the need for appropriate material, natural. units;

M - carryover stock norm, days;

D is the number of days of the planned period.

The carryover stock rate is determined by the sum of average, current and safety stocks.

5. Calculation of personnel needs and wages. The number of employees is divided into core activity personnel (workers in the production sector) and non-core personnel (workers serving the main production) (Table 14.6).

Table 14.6

6. Cost estimate and cost calculation (consolidated). The cost estimate for manufactured products is a calculation of costs for costing items separately by type of product, work, service (for the final product). Cost calculation can be carried out in aggregate, based on the cost standards adopted at the enterprise per unit of production, or by direct calculation of calculations based on resource standards (Table 14.7).

Categories of workers	Number of people	Salary (thousand rubles)	Costs per year
1. Director
2. Accountant
3. Administrator
4. Waiters
5. Bartender
6. Chef
7. Wardrobekeeper
8. Security Guard
9. Support workers