The main approaches to assessing the costs of personnel of the organization. Management of personnel costs in the organization Results of personnel management personnel costs
Introduction ……………………………………………………………………………… 3
1. Labor costs and their characteristics ………………………………… .4
1.1 Concept and structure of labor costs ………………………………… .4
1.2 Classification of enterprise labor costs ……………………… ..11
1.3. The system of indicators for assessing labor costs ……………………… .16
2. Analysis of the total cost of labor and social payments
character at the enterprise LLC "Plant of Ceramic Products" …………… ... 22
3. Development of measures to improve the organization
wages ……………………………………………………………… ... 34
Conclusion ………………………………………………………………………… ..35
List of used literature …………………………………………… .... 37
Introduction
In recent years, in world and domestic economic science, more and more attention is paid to such a direction of management as cost management. Since the share of personnel costs in total costs has a steady upward trend in all sectors of the economy, especially in high-tech industries and the banking sector, the management of personnel costs becomes critical. In this regard, the concept of personnel cost effectiveness is often used. Meanwhile, researchers in different ways define both the very concept of personnel costs and the concept of their effectiveness.
The purpose of this work is to study the management of personnel costs.
In connection with this goal, the following tasks will be solved:
Consideration of the concept and structure of labor costs;
Study of the classification of personnel costs;
Disclosure of the essence of the system of indicators for assessing labor costs;
Analysis of total labor costs and benefits social nature on the example of the enterprise LLC "Plant of Ceramic Products";
Development of measures to improve the organization of wages.
1. Labor costs and their characteristics
1.1 Concept and structure of labor costs
For the production process, each enterprise needs material and labor resources. Resources are also called advanced costs, i.e. costs incurred prior to the implementation of the production process itself.
The concept of "labor resources", although it contains the term "resources", actually has a completely different meaning. "Resources" here are identical to the concept of "labor potential", which characterizes the possibility of a person's participation in social production. Moreover, the resource of the employee's qualification capabilities can increase due to the implementation of targeted measures to increase them, and sometimes it is underutilized for various production and personal reasons (assigning an employee to work of less complexity than his qualifying rank, use not by profession, on outdated equipment, etc.). The total amount of material resources (fixed assets and working capital) can be presented in monetary terms.
Attempts are being made to approach labor resources from the same positions, i.e. as advanced costs expressed in value terms. This means that it is necessary to estimate the value of the labor force hired by the enterprise.
The general labor costs (costs) of employers include wages and all additional costs associated with ensuring the reproduction of labor. In terms of its content, the concept of labor costs is broader than the concept of the price of labor, and compensation to workers. However, like the price of labor, labor costs are regulated by the parties to social and labor relations. Labor costs have a rather complex structure, and cost elements are not interchangeable. Russian employers do not take this fact into account, since the classification of costs used in our country differs significantly from the classification proposed by the International Labor Organization (ILO).
General classification labor costs of employers was approved by the ILO in Resolution XI of the International Conference on Labor Statistics. The classification is based on the species criterion. In accordance with it, the costs are divided into 10 groups of elements of the same type in their content and having common tasks of their regulation (Fig. 1)
All costs of employers are conventionally divided into direct (direct wages) and indirect, which include all other costs.
Labor incentives;
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Fig. 1 The structure of employers' labor costs according to the ILO methodology
In a market economy, the first four functions serve the interests of employers, the last - the interests of workers.
In Russia, the classification of labor costs proposed by the ILO is not widely used. In accordance with the instruction "On the composition of Ford wages and payments of a social nature", approved by the decree of the State Statistics Committee of the Russian Federation of 24.11.2000. No. 116, in agreement with the Ministry of Economic Development, the Ministry of Labor and the Central Bank, three groups of employer's labor costs can be distinguished:
* salary fund;
* payments of a social nature;
* expenses not related to the payroll and social benefits.
As you can see, this group is significantly different from the one recommended by the ILO.
According to the instructions of the State Statistics Committee of the Russian Federation, it is advisable to carry out the analysis for five main types (areas) of spending:
1) payment for hours worked;
2) payment for unworked time;
3) one-time incentive payments;
4) payments for food, housing, fuel;
5) payments of a social nature.
The first four areas relate to the areas of use of the wage fund, and the fifth characterizes the use of funds for payments of a social nature.
The cost will increase due to the attraction of new workers with higher qualifications, due to additional expenses of own funds for retraining personnel, maintaining health, organizing recreation, etc. The resource-based approach to the employee is reflected in the concept " human capital", partly implemented in some developed foreign countries. According to it," investment in human capital is any action that improves the skills and ability, or, in other words, the productivity of workers. Like the costs of entrepreneurs on machinery and equipment, costs that contribute to an increase in someone's productivity can be considered an investment, because current costs, or costs, are carried out with the expectation that these costs will be many times offset by an increased flow of income in the future. So far, little attention is paid to the issue of assessing labor costs and their effectiveness in the domestic special literature. Only an enlarged list of costs associated with the reproduction of labor is provided, as well as a list of labor costs used in calculating the economic efficiency of social production in accordance with the resource approach (along with the cost of the main production assets and the cost of material revolving funds). So, when assessing the resources of the labor force at the level of the national economy of the country in conditional monetary terms, it is recommended to take into account the following expenses: the wage fund for workers and employees, the fund for remuneration of collective farmers in money and in kind, expenditures from public consumption funds for general educational and political development (including the payment of scholarships ), expenditures from public consumption funds and from the profits of enterprises for the acquisition and increase professional qualifications, expenditures from public consumption funds for payments during illness, maternity leave, benefits for mothers with many children and single mothers, payments and benefits from the incentive funds of the enterprise, not accounted for in the wage fund and increasing the income of employees, costs associated with the organized movement of workers to the places of their permanent occupation (payment of travel on transport, lifting, daily allowance, etc.). The application of the resource approach at the enterprise level faces a number of methodological difficulties associated primarily with the characterization of the cost of labor. Even abroad, the resource approach is implemented in a truncated form, since in this case it is not the cost of labor that is characterized, but the amount of funds that shows what a particular employee costs to the enterprise. Such personified accounting reflects the costs of acquiring an employee, registering him for work, preparing for participation in the production process, current maintenance costs, etc. As you know, the consumption of resources in the production process is a current cost. Thus, the consumption of fixed assets occurs through their gradual depreciation; current costs of fixed assets are expressed in the form of depreciation charges written off to the cost of production, these costs for a particular period of time (month, quarter, year) represent only part of the cost of fixed assets.
In a special way they approach the characteristics of the consumption of labor resources at the enterprise. Since the consumption of labor is labor itself, expressed in the cost of time (in man-hours, man-days), and the costs of living labor have a monetary expression in the form of wages, they are combined with material costs and receive the total cost of production and sale of products ( its cost). Thus, labor costs appear not as part of the advanced costs (resource), clearly expressed quantitatively, but as the actual costs of the enterprise for wages(with charges on it) in the current period. In addition to them, some other costs associated with the functioning of the labor force are taken into account in value form. Although, in essence, investment in labor is largely similar to investment (investment in human capital, the return on which will be felt over the years in the form of higher income from skilled labor), in fact, they are treated as a recurrent cost, which directly and completely are attributed to the production cost of the current year. The literature raises the question of the advisability of abandoning the established practice and the formation of a specialized depreciation fund, the funds of which should become a constant source of financing for the development of the labor force in connection with the obsolescence of knowledge, the need for advanced training, retraining of personnel. Indeed, the attitude to labor as a resource (to costs as an investment in human capital) has much in common with fixed assets (with all the reservations about the moral and ethical justification of this kind of analogy). The employee has his own, depending on age, a certain period of working capacity until retirement (for equipment - until physical wear and tear). The employee needs a kind of "repair" - medical assistance in case of industrial injuries and illness. The employee is subject to "moral wear and tear" - the obsolescence of knowledge and the need to update it through advanced training, retraining. Modernization of the equipment allows it to remain as a fairly productive means for a relatively long period of time. The same can be said for an employee who has undergone retraining and advanced training. So the funds spent on these purposes will be realized and bring returns for several more years. And if there is a negative opinion about the effectiveness of the costs incurred from the position of a given year, then, taking into account the entire period of return on them, the costs may turn out to be quite effective. It is with this circumstance in mind that the question of the need to form depreciation deductions as a source of funds for the renewal and development of personnel is raised. It is known that the competitiveness of an enterprise largely depends on the personnel employed in it. Well-trained, trained personnel with a high level of motivation for quality work is no less, if not even greater wealth than the latest equipment and advanced technology. Competition and the urgent need to accelerate technological innovation and change are pushing firms to improve the quality of their workforce. They cannot afford to wait for vocational schools and institutes to provide them with the necessary skilled labor. Firms are forced to invade the labor market, train themselves qualified personnel themselves. Unfortunately, domestic enterprises invest much less money in the development of the labor force than in the leading capitalist countries. For example, the share of spending on education from the state budget in the United States and Germany is more than 12%, in Japan - 10.8%. US businesses spend more than $ 238 billion a year on training, and total spending on public education is $ 310 billion, more than defense spending. For every dollar invested in the development of the means of production, in the United States there is 85 cents invested in the development of the labor force. In our country, for every ruble invested in the development of the means of production, there are 15 kopecks invested in the development of the labor force, or 5.6 times less than in the United States. Meanwhile, as studies by the Atlanta Institute for the Organization of Production (Georgia) have shown, the increase in product quality and labor productivity in the US economy in the 90s will be due to 46.5% of the investments in the human factor, 35.9% % of cases through the creation of various types of integrated production systems and in 17.7% of cases through the use of advanced technologies. The lack of an enterprise's interest in investing in labor under the conditions of planned economic management was determined by the fact that most of the costs of education and training of qualified labor were borne by the state. Therefore, there was no need for accounting and analysis of the costs associated with the maintenance of labor. The tasks of improving labor remuneration were not prompted to analyze costs (first of all, the need to link the level of wages with the cost of reproduction of the labor force), since the organization of wages was strictly regulated by the state through the tariff system (levels of tariff rates, differences in remuneration depending on the qualifications of the employee, conditions and intensity of labor). Personnel management in a self-financing enterprise sets the task of specifying labor costs, accounting and analysis of all costs associated with its operation.
1.2 Classification of enterprise labor costs
The costs associated with the formation, development and use of labor potential are very diverse. Their classification would allow us to consider specific costs from a different angle, to understand the role of each of their types. Then personnel management will become more focused. The following are accepted as classification signs:
1.Phases of the production process:
Fig.2 Classification of costs by phases of the production process.
2. Depending on the level of income:
Fig. 3 Classification of costs by income level.
3. Depending on the intended purpose:
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Fig.4 Classification of costs by purpose. 4. Depending on funding sources:
Fig. 5 Classification of costs by source of funding.
5. With regard to the nature of the costs:
Rice. 6 Classification of costs by their nature.
6. Depending on the time of reimbursement:
Fig. 7 Classification of costs by time of recovery.
7. Concerning the obligation of costs: 8. Depending on the expediency of cost reduction: |
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Fig.9 Classification of costs depending on the feasibility of reducing costs.
In accordance with the classification by the phases of the reproduction process, costs are attributed to the formation ("production") of a qualified labor force, its redistribution and use.
If the cost items for the production of labor do not cause difficulties in their deciphering, then the next two require some clarification. The phase of distribution of labor at the enterprise level is implemented on a limited scale and is associated with the possible relocation of its own workers in the order of transfer to other structural divisions located in other regions, with the cost of attracting labor from outside (travel costs, lifting and daily allowances for young specialists and other workers, etc.).
As for labor costs at the consumption stage, here it is necessary to highlight the wage fund (WF), as well as payments and benefits from the incentive funds of the enterprise, which are not taken into account in the FZP, but increase the income of workers. This also includes the costs associated with maintaining the workforce in a functional state (for medical care, safety equipment, social services, etc.), as well as for social protection and social insurance.
Controversial, however, remains the question of attributing to labor costs the costs of creating conditions for highly productive work, technical and organizational measures (costs of organizing jobs, their equipment, organizing quality services, etc.). The fact is that, as already noted, labor costs include only costs that are directly related to a person, aimed at increasing his ability to work, at increasing productivity through qualifications, development of ability, motivation, etc.
It should be borne in mind that the attribution of costs to one or another phase of the reproduction of labor is more theoretical. In practice, these three phases are closely related and the costs incurred in one of them, directly or indirectly (through others), will have a beneficial effect on the final result - the labor potential of the enterprise. As noted in the literature, the impact of the phase of the use of labor on the rest of the elements of the reproduction cycle, in particular on the processes associated with the phase of production of labor, clearly go beyond the usual "reverse impact" of the secondary phenomenon on the primary (as is the case in the reproduction of products) and is sometimes decisive.
Through the rational consumption of labor, one can expect to receive profit, which is one of the sources of funds for the further development of the labor force, both qualitatively and quantitatively.
Analytical calculations of labor costs at the enterprise level in the current accounting system is very laborious. The list of costs included in the prime cost makes it possible to concretize the groups of costs that have a particular target orientation and to get a clear picture of the sources of financing. At the same time, the accounting forms do not contain generalized indicators of labor costs, in connection with which it is necessary to work with primary accounting documents.
The choice of a source of financing for an enterprise is of great importance. The inclusion of labor costs in the cost price guarantees their return after the product is sold. Funding from profit, especially at the present time, is very problematic, since it will cause a reduction in funds for labor remuneration and put the enterprise in front of a tough dilemma: either the wages of employees of the enterprise now or an increase in income from a more qualified labor force in the future, if you spend part of the profit on personnel training and professional development.
When dividing labor costs into mandatory and optional for the purposes of analyzing the personnel policy of the enterprise, the latter are of particular interest, because through their regulation, the enterprise in accordance with its goals can influence the behavior of workers, ensuring an increase in production results.
Classification on the basis of the possibility and expediency of reducing costs (for reserve-forming and non-reserve-forming ones) reveals a problem, the essence of which is as follows. Like other types of production costs, labor costs are an integral part of the cost of production. And cost reduction is an important factor in increasing profits. This suggests the conclusion that by providing systematic savings on labor, the company thereby achieves an increase in profits. However, this does not take into account that many labor costs, which are inherently capital investments, will bring returns over a long period and their reduction will lead to negative consequences, the damage from which will exceed the costs themselves.
The formation of a special depreciation fund at the enterprise would allow solving this problem.
In addition to the costs of the enterprise for labor, given in the appendix, personnel management is associated with the costs of maintaining the personnel service itself, its implementation of the management function.
Since the employees of the service are part of the collective of the enterprise, the costs that directly relate to them are also taken into account in the total costs. To these should be added only material costs and operating costs for maintaining the personnel service (as part of the plant-wide costs) or, if an analysis of the effectiveness of the work of the personnel service is required, add to the material and operating costs for its maintenance a part of the total labor costs attributable to employees of the personnel service ...
1.3. The system of indicators for assessing labor costs
· The total costs of the enterprise for labor for the period. This indicator assumes an analysis of the size of labor costs for all components and the determination of their structure by group. All data is calculated over time.
· The share of labor costs in the volume of sales. The indicator of the total amount of costs is absolute and is calculated as the quotient of dividing the total amount of labor costs by the volume of sales for the period. So, if the share of labor costs in the sales volume is 25%, this means that for each ruble earned by the enterprise, 25 kopecks were spent on labor. This indicator is analyzed in dynamics. An increase in the share of labor costs in the volume of sales is undesirable and is a negative trend, since it indicates a decrease in the share of funds going to cover other costs of the enterprise, and a change in profits. For Russian enterprises, this is a controversial issue, since wages are still at a low level.
· The cost per employee is calculated by dividing the total cost of labor for the period by the average number of employees of the enterprise. Cost per employee shows the average cost of one employee to the enterprise during the period. It is of interest to calculate this indicator for various categories of personnel.
· The cost per hour worked is calculated as the ratio of personnel costs to the amount of time worked. Abroad, this indicator is determined by the productive time, which does not take into account the hours spent on vocational training, labor protection, etc., since it is at this time that added value is created.
· Profit per ruble of costs characterizes the profitability (efficiency) of labor and is considered in dynamics.
Labor efficiency can be assessed by the following coefficients:
Value added (wages, dividends and interest, depreciation, taxes and retained earnings) per employee (the employee's productivity is determined);
Value added for wages and fringe benefits (shows how many times the value added covers the payroll);
Average salary (the higher, the more efficiently the enterprise works);
Structure and dynamics of changes in one-time incentives
Lump-sum bonuses and remunerations occupy an essential place in the mechanism of incentives for employees and have a very definite purpose. They complement systems for evaluating and paying workers' contributions and make it possible to significantly increase their flexibility and effectiveness. With the help of one-time bonuses and remuneration, the managers of the enterprise and their structural units can encourage and develop in workers those qualities that, although they affect the productivity of production, do not have clearly expressed quantitative indicators (discipline, authority in the team, willingness to help in case of production difficulties). One-off bonuses are perceived not only as material, but also as moral encouragement.
Other payments (bonuses for saving resources, awards for promoting rationalization and invention, incentives for athletes, one-time awards for seniority, for continuous service, payments for birthdays, anniversaries, compensation for unused vacation).
Structure and dynamics of changes in social payments.
Social programs take an increasing place in enterprises, being reflected in collective agreements. When analyzing payments of a social nature, it is necessary to take into account their different target orientation, a slight impact on the current activities of the enterprise and the uneven distribution both by categories of personnel and within them.
The composition and structure of social payments at enterprises are diverse, which is associated with many circumstances: the financial and economic capabilities of the enterprise, the social policy pursued by the management, tax benefits provided by the state for various forms of social payments.
Payments of a social nature, have little effect on the current activities of the enterprise, can be a kind of incentive for highly productive work and the consolidation of a highly qualified workforce at the enterprise.
In conclusion, let us consider how effectively the staff is used at the enterprise and how much it costs the enterprise. Assessing the efficiency of using the personnel at the disposal of the enterprise, it is necessary to solve two relatively independent tasks: first, to assess the efficiency of using the available labor resources in the production process; and secondly, given that certain types of resources consumed in production are interchangeable, it is correct to assess how the results of consumed labor resources affect production costs. The first task is solved by determining the indicators of labor productivity, analyzing the dynamics and identifying reserves for its increase, as well as data on the volume of production and the labor intensity of its unit. The second task is based on the data obtained when solving the first one, and additionally on the data on the price at which the enterprise costs the use of a unit of labor costs. In this case, the criterion for the efficiency of resource consumption will be the amount of profit.
Y = X 1 ´ X 2 ´ X 3 ´ X 4,
The total labor costs of the organization. Every business must know the exact size of its labor costs. The total costs of the enterprise for wages and social benefits.
On the one hand, the wages of hired workers are increasing, which contributes to the improvement of the material condition of workers, as well as their families. Thus, the reproductive and stimulating functions of wages are beginning to be realized more fully. On the other hand, labor costs are part of the employer's costs for production, and the higher they are, the less profit remains at the disposal of the enterprise, which can later be spent on modernization and technical re-equipment of production. Here you must adhere to the following rule. For expanded reproduction, profit and profitability, it is necessary that the growth rate of labor productivity outstrips the growth rate of its payment. If this principle is not observed, then the wage fund is overspending, the cost of production rises and, accordingly, the amount of profit decreases.
J cz = ZP Srfak / ZP Srplan
J PT = In fact / In plan
Leading coefficient K op:
K op = J PT / J sz;
K zatr = J sz / J PT;
The indicator of the magnitude of labor costs is absolute, so its use in management analysis and decision-making is rather limited. The following indicators are more informative.
Unit costs per ruble marketable products- calculated as a quotient from dividing the total cost of labor by the volume of production of marketable products.
The profitability of labor characterizes the profit attributable to the ruble of labor costs, and is determined by dividing the profit (in our case, profit from sales) by the amount of labor costs. It is necessary to analyze this indicator in dynamics. However, it should be borne in mind that profit is influenced not only by changes in labor productivity, but also by other factors.
Costs per employee. This indicator is calculated by dividing the total cost of labor for the period by the number of employees in the enterprise.
2. Analysis of the total cost of wages and social payments at the enterprise LLC "Plant of Ceramic Products"
one). Analysis of the composition and structure of spending by types of costs for wages and social payments.
To consider this issue, we will analyze the number of personnel in the tile shop. Comparing 2004. and 2005 on the number of employees and commodity output, it should be noted that the number in 2005. decreased by 11%, but, nevertheless, commodity output increased by 5%. This is explained by the fact that the reduction in the range of products caused a decrease in the number of people employed in production. When analyzing the staffing table for the tile workshop, it was determined that the total number is 363 people, of which the managing staff is 99 people. (27.27%), the main technological workers - 95 people. (26.17%), service personnel - 169 people. (46.55%).
The structure of the staffing of the shop is characterized by a relatively high proportion of management and service personnel - 73.82%, which in this case indicates a fairly high level of mechanization and automation of labor.
Table 1.
Composition and structure of spending by types of costs for wages and social payments at the enterprise LLC "Plant of Ceramic Products".
(tile workshop)
Based on the data shown in Table 1, several conclusions can be drawn. In 2005, in comparison with 2004, labor costs in the whole tiling shop of the enterprise increased by 7.5%, this is a slight increase for the shop, due to the fact that there were no major changes in its work.
Almost all types of expenditures on wages and social payments have undergone minor changes, so they had little effect on their structure. The only exceptions are payments to reduce the cost of food and social payments, which, as a percentage of total labor costs, remained unchanged 0.1% and 1.5%, respectively.
The structure of the use of funds for wages and payments of a social nature both in the reporting and base years can be considered rational, since the share of funds used for wages for hours worked is large (in 2005 - 71.5% of total labor costs ). This is a positive trend, since the funds used to pay for hours worked can significantly increase the material interest of workers in the results of work, correlate the amount of pay with the qualifications of workers, differentiate pay according to working conditions, link pay with the territorial conditions of reproduction of the labor force and solve the whole a number of tasks to develop the material interest of workers in the process of their direct labor activity.
The share of payments for unworked time decreased from 8.7% in 2004. to 8.5% in 2005. An important role in this decline was played by a reduction in paid downtime through no fault of the employee, an increase in the share of funds allocated to pay for annual regular and educational leaves. This was due to the increase in the wages fund, due to the payment for hours worked.
The size of social payments in the structure of labor costs at the enterprise increased from 0.7% to 0.9%. This trend is positive.
2) Analysis of the cost of payment for hours worked.
Further, an analysis is carried out by types of costs, which allows you to determine the change in the ratios between them, link it with the results of the enterprise, and also determine under the influence of what reasons the changes occurred within each type of costs.
Analysis of the costs of wages for hours worked (Table 2) aims to determine the ratio of tariff wages and other incentive payments of a regular nature.
Table 2.
Composition and structure of payments for hours worked.
(tile workshop)
| Types of payments |
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| structure change,% |
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| Total, pay for worked Including payment at tariff rates (salaries), contracts Regular incentive payments: Key Performance Awards Surcharges and allowances Compensation payments: Associated with different working conditions Territorially regulated wages Other payments for hours worked Incentive payments,% payable according to the tariff Including awards for key performance results |
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As can be seen from the data in the table. 2, the share of tariff wages in total payments for hours worked in 2005 increased, compared to 2004, from 58.6 to 62.6%, i.e. by 4.8%. This is a positive trend, since the guaranteed constant part of wages is increasing. The share of wage payments in total payments for hours worked is much higher than the share of regular incentive payments: in 2004 it was 21.6%, and by 2005 it was only 15.8%. Moreover, the ratio between regular incentive payments and payment at tariff rates (salaries) is constantly decreasing. So, in 2004 it was 36.9%, and in 2005 - 25.3%. This indicates a close relationship between labor standards and wages. With a well-organized rationing of labor, the wage payments of workers grow. It can also be stated that the variable part of earnings - bonuses for key performance results - do not turn into a simple increase in earnings, but become an incentive to achieve specific results (for example, thanks to the revision of the bonus system at the enterprise, the share of bonuses for key performance results in total costs decreased from 19.3% in 2004 to 13.6% in 2005, i.e. by 5.7%).
An increase in compensation payments related to objective differences in working conditions can be noted. From 2004 to 2005, they increased by 28%, mainly due to changes in such a component of these payments as “payments related to differences in working conditions,” which doubled over the same period. These changes influenced the share of this category of costs in the total payments for hours worked. If in 2004 compensation payments accounted for 16.6% of total costs, then in 2005 - 19.4%.
The share of additional payments and allowances in the total amount of funds spent on payments for hours worked is consistently at the level of 2.3-2.2%.
3). Structure and dynamics of changes in payments for unworked time.
Table 3.
Structure and dynamics of changes in payments for unworked time.
(tile workshop)
The share of payments for unworked time in the total costs of wages and social benefits decreased in 2004-2005. from 8.7 to 8.5%. Despite the fact that in 2004, both in absolute and relative terms, the costs of paying for unworked time at the enterprise increased by 146.6 thousand rubles, or 5% (Table 3), their share in the total amount of funds spent on wages and payments of a social nature has slightly decreased. This is a positive trend, as the decrease in funds spent on paying for downtime that occurred through no fault of the workers played an important role in the decline. From 2004 to 2005, the amounts allocated for these purposes decreased by 80.5%, or by 63.5 thousand rubles.
The share of funds for payment of study leave in the total amount of funds spent on payment of unworked time increased from 1.1% in 2004 to 2.3% in 2005. This is due to the policy in the field of improving the educational and qualification levels of employees at the enterprise ...
4). Structure and dynamics of changes in one-time incentives
Table 4.
Structure and dynamics of changes in one-time incentives
(tile workshop)
As you can see from the table. 4, the amount of funds spent by the enterprise for one-off awards and incentives, during the period under review increased by 37.8 thousand rubles. However, in the structure of employers' total costs, their share (see Table 1) remained unchanged at the level of 1.5%.
Let's consider in more detail the table. 4. Note that spending on one-time incentives for employees was more rational in 2004. First, in the total payments allocated to one-time incentives, the share of funds for one-time bonuses for completing particularly important production tasks increased significantly - from 33.4 % in 2004 to 39.5% in 2005, which amounted to 45.7 thousand rubles in absolute terms.
The share of funds used for material assistance provided to all or most of the workers has decreased (from 9.7 to 4.6%). This is also a positive trend since given view payments practically does not have a stimulating effect.
The share of funds allocated to pay for the so-called other payments increased by 16.1 thousand rubles.
In the structure of total costs for one-time incentives, the group of other payments takes the first place and is 55.9% in 2005. Its presence can be recognized as positive, since it plays a huge role not so much as material, but as moral encouragement, although it gives a noticeable increase in wages. Thanks to some payments from this group, a person begins to feel necessary for the organization.
As noted earlier, the only type of expenditure on wages and social payments, in which there have been no significant changes that could affect the structure of total costs, are payments for food, etc. This is due to the fact that this group of payments is used by specific categories of workers in harmful, difficult and dangerous working conditions. Thus, according to the collective agreement, workers are provided with milk and hand cream. In 2005, 36.1 thousand rubles were spent for these purposes, which is 2.5 thousand rubles. more than in 2004
five). Structure and dynamics of changes in social payments.
Table 5.
Structure and dynamics of changes in social payments.
(tile workshop)
| Areas of social support |
Deviation 2004 to 2005 |
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| by structure,% |
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| Financial assistance to large families Financial assistance for funeral services Financial assistance allocated by the decision of the commission Material assistance allocated by shop managers Financial assistance allocated by the Directorate Severance pay upon dismissal due to redundancy and in connection with retirement Collective bargaining payments Childcare benefits for women Payments not provided for in the cost estimate |
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| Total |
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Let's analyze social payments at the enterprise according to the data presented in table. 5. Expenditures on social payments in 2005 amounted to 325.1 thousand rubles, which is 138.2% more than in 2004. In the total costs of the employer for wages and social benefits, their share, as already noted, increased from 0.7% to 0.9%.
The next thing to pay attention to is a significant reduction in the costs associated with the dismissal of employees or their retirement. If in 2004 the share of these funds in the total expenditures on social protection was 18.4%, then by 2005 it dropped to 7.6%.
In 2005, there was also an increase in funds for payments stipulated by the collective agreement. In 2004, this type of payments in the costs of social support for workers amounted to 19.8%, by 2005 the share increased to 31.4%.
The share of funds that go to pay for vouchers, medical services, and loan repayments has decreased in total expenditures (from 23% in 2004 to 22.1% in 2005). In 2004, 4.1 thousand rubles were spent for these purposes, in 2005 it was 71.8% less - 17.7 thousand rubles. This is an irrational change in the structure of the total costs of social benefits, since the profit of the enterprise increases and more, not less funds can be spent on these needs.
For other items of expenditure, there were no significant changes that affected the structure of total costs, except for the cost of material assistance allocated by shop managers, which increased 2.7 times. As you know, the scale of payments caused by unforeseen circumstances depends on the combination of these circumstances in the analyzed periods.
In conclusion, let us consider how effectively the staff is used in the enterprise and how much it costs the enterprise. Assessing the efficiency of using the personnel at the disposal of the enterprise, it is necessary to solve two relatively independent tasks: first, to assess the efficiency of using the available labor resources in the production process; and secondly, given that certain types of resources consumed in production are interchangeable, it is correct to assess how the results of the consumed labor force resources affect production costs. The first task is solved by determining the indicators of labor productivity, analyzing the dynamics and identifying reserves for its increase, as well as data on the volume of production and the labor intensity of its unit. The second task is based on the data obtained when solving the first one, and additionally on the data on the price at which the enterprise costs the use of a unit of labor costs. In this case, the criterion for the efficiency of resource consumption will be the amount of profit.
The total amount of costs included in production costs and related to the use of the resources of living labor can be represented in the following model of mutual indicators:
Y = X 1 ´ X 2 ´ X 3 ´ X 4,
where X 1 is the coefficient of increase in labor costs due to the inclusion in production costs of charges, the basis of which is the payroll;
X 2 - the average size of the payroll per unit of living labor in man-hours, man-days, or in fact the number of employees on the payroll;
X 3 - labor intensity of production of a unit of production;
X 4 - the total volume of products produced for the corresponding period of time.
Table 6.
Data for analysis of labor costs.
(tile workshop)
For the base year: Y = 1.444 ´ 0.0014 ´ 91.9 ´ 268234 = 49833.
For the reporting year: Y = 1.444 ´ 0.0011 ´ 99.7 ´ 325143 = 51490.8.
Thus, the total labor costs in the reporting year increased: 51490.8 - 49833 = 1657.8 thousand rubles.
Consider the factors that influenced the overall change in costs (by the method of chain statements).
1. The impact of changes in charges on the payroll fund:
(1.444-1.444) ´ 0.0011 ´ 99.7 ´ 325143 = 0
2. Impact of changes in average annual wages average employee: 1.444 ´ (91.9-99.7) ´ 0.0011 ´ 325143 = -4028.4
3. The effect of increasing labor productivity (reducing labor intensity): 1.444 ´ 91.9 ´ (0.0011-0.0014) ´ 325143 = -12944.3
4. The effect of increasing the cost of production:
1.444 ´ 91.9 ´ 0.0014 ´ (325143-268234) = 10572.8
0 – 4028,4 – 12944,3 + 10572,8 = -6399,9
As you can see, the changes in the accrual to the wage fund, which at the enterprise in 2004 and 2005. amounted to 44.4%, did not affect the change in total labor costs. However, labor productivity in the period under review increased (labor intensity decreased), which entailed a decrease in total labor costs. As a result, labor costs decreased by 6399.9 thousand rubles, which was influenced by both an increase in the average annual wages and an increase in the cost of production. Performance metrics provide insight into the contribution that people in the enterprise make to the achievement of its objectives. But it is no less important to know in detail and control what the company costs its employees. There are several commonly used indicators of labor cost statistics.
Table 7.
Dynamics of labor costs.
According to the table. 7, in 2005, the total labor costs of the OJSC “Plant of Ceramic Products” amounted to 36120.6 thousand rubles, which is 7.5% more than in 2004, including labor costs in 2005. 35795.5 thousand rubles, which is 2430.1 thousand rubles. more than in the previous year. Social payments from 2004 to 2005 increased by 89.9 thousand rubles.
The change in the average earnings of employees for a particular period (year, month, day, hour) is characterized by the J sz index, which is determined by the ratio of the average wage for the reporting period of the RFP SRfak to the average wage in the planned period of the RFP Srplan:
J cz = ZP Srfak / ZP Srplan; J sz = 99.7 / 91.9 = 1.08
Labor productivity index J PT:
J PT = In fact / In plan; J PT = 738.9 / 905.6 = 0.8
Leading coefficient K op:
K op = J PT / J sz; K op = 0.8 / 1.08 = 0.74
Coefficient of costs of wages per unit of production To cost:
K zatr = J sz / J PT; K cost = 1.08 / 0.8 = 1.35
In 2005, labor costs in the tile shop amounted to 36120.6 thousand rubles, the volume of production of marketable products was 325143 thousand rubles, and the unit costs per ruble of marketable products were 9 kopecks per ruble of products. In other words, from each ruble produced by the enterprise, 9k. spent on labor. From table. 7 shows that from 2004 to 2005 the value of the indicator under consideration increased by 1.1 k.
According to 2005 data, profit from sales amounted to 62,742 thousand rubles, total labor costs 36120.6 thousand rubles, therefore, the profitability of labor was 1.7 rubles. Thus, the enterprise has 1.7 rubles from each ruble spent on labor. arrived.
In 2005, the costs per employee per year amounted to 100.6 thousand rubles. Of these, salaries accounted for 99.7 thousand rubles. and only 905.5 p. for social payments. From 2004 to 2005, total costs increased by 7.5%, labor costs by 7.2%, and social payments by 38.2%.
3. Development of measures to improve the organization of wages
one). Downsizing as a result of increased rates, service areas or overlapping functions. Workers are paid extra from 30 to 50% of the wages of released workers. Saving the payroll is the sum of the wages of all released workers, reduced by the amount of additional payments to the remaining workers:
E p.zp = S TS in ´ F r.v ´ K cm ´ K 1,
where S TS in - the sum of the tariff rates of the released workers;
F r.v - fund of working time of one worker per year, h;
K cm - coefficient of shift;
K 1 - is defined as the difference between 100% and the amount of additional payments,%
E p.zp = (12.88 + 10.77 + 8.63) ´ 169241 ´ 2.1 ´ 0.6 = 6883.5 (thousand rubles)
The salary fund savings will amount to 6883.5 thousand rubles, if you combine the work of 12 people, then 6 people will be released with tariff rates of 12.88 rubles / hour, 10.77 rubles / hour. and 8.63 rubles / hour, of which 3 - working in the first shift, and 3 - in the second. The remaining 6 people will receive an additional payment of 40%.
2). An absolute reduction in the number of employees caused by the automation of production, improved organization of production and labor leads to savings in the wage bill:
E f.zp = ZP mean plan ´ H in,
where salary average plan is the average salary according to the plan;
H in - the number of released workers.
E f.zp = 99700 ´ 39 = 388.8 (thousand rubles)
Suppose that a new high-tech automated line for the production of tiles is introduced in the tiling workshop, which will free up 39 workers, then the wage bill will be saved per year 388.8 thousand rubles.
Conclusion
The purpose of this work was to study the management of personnel costs.
In connection with this goal, the following tasks were solved:
Considered the concepts and structures of labor costs
The general labor costs (costs) of employers include wages and all additional costs associated with ensuring the reproduction of labor. All costs of employers are conventionally divided into direct (direct wages) and indirect, which include all other costs.
Indirect payments serve different functions:
Attracting and securing labor force;
Labor incentives;
Increase in labor productivity;
Creation of an attractive image of the enterprise;
Increase guarantees of employment and income of workers.
Examining the classification of personnel costs
The following are accepted as classification signs:
1. Phases of the production process: the cost of producing labor, the cost of distributing labor, the cost of consuming labor.
2. Depending on the level of income: from the standpoint of the state, from the standpoint of the enterprise, from the standpoint of the employee.
3. Depending on the purpose: for education, for retraining, for training, for social protection and social insurance, for advanced training, for improving working conditions, medical care, for improving working conditions, medical care.
4. Depending on the sources of financing: funds of public organizations, the state, an enterprise, an employee.
5. Regarding the nature of the costs: direct, indirect.
6. Depending on the time of reimbursement: long-term, current costs.
7. Concerning the obligation of costs: mandatory, optional.
8. Depending on the feasibility of cost reduction: reserve-forming, non-rewarding.
Disclosure of the essence of the system of indicators for assessing labor costs
The following indicators are used to characterize production costs of labor:
1) the total costs of the enterprise for labor for the period;
2) the share of labor costs in the volume of sales;
3) costs per employee;
4) costs for one hour worked;
5) profit attributable to the ruble of costs.
Analysis of the total costs of wages and social payments on the example of the enterprise LLC "Plant of Ceramic Products"
Total labor costs of the enterprise OJSC "Ceramic Products Plant" in 2005 amounted to 36120.6 thousand rubles, which is 7.5% more than in 2004, including labor costs in 2005. 35795.5 thousand rubles, which is 2430.1 thousand rubles. more than in the previous year. Social payments from 2004 to 2005 increased by 89.9 thousand rubles.
Development of measures to improve the organization of wages:
1) a reduction in the number as a result of an increase in norms, service areas or a combination of functions;
2) an absolute reduction in the number of employees caused by the automation of production, improved organization of production and labor.
List of used literature
1. Labor Economics: Textbook / Ed. Prof. P.E. Schlender and prof. Yu.P. Kokina. - M .: Jurist, 2002 .-- 592s.
2. Personnel management of the organization: Textbook / Ed. A.Ya. Kibanova. –M .: INFRA-M, 1997. -512s.
3. Economy of the enterprise: Textbook / Scientific editor B.I. Tchaikin, V.Zh.Dubrovsky. - Yekaterinburg: Ural Publishing House. State Econ. University, 2002 .-- 505s.
4. Organization of production at the enterprise (firm): Textbook. Allowance / Ed. O.I. Volkova, O.V. Devyatkina. - M.: INFRA-M, 2004 .-- 448 p.
5. Turovets. Organization of production and enterprise management: Textbook / - 2nd ed. –M .: INFRA-M, 2005. - 544p.
6. Identification and assessment of reserves for growth and labor productivity for industrial enterprises: Methodical recommendations / Prepared by: Ya.L. Shagalov; N.I. Kovaleva; L.E. Derina; A.A. Makhmutova - M: ECONOMY, 1990; - 120s.
7.R.A. Yakovlev. Remuneration of labor at the enterprise.-M .: Center for Economics and Marketing, 1999.-248 p.
8. VV Koksharova. Analysis and modeling of labor indicators at the enterprise: Textbook. Manual.-Yekaterinburg: Publishing house of the Ural state. economy University, 2003.-236 p.
McConnell C.R., Bruce S.L. Economics. Principles, problems and policies. T. 2. - M .: Respublika, 1992 .-- P. 171.
Population and labor resources: Handbook. - M .: Mysl, 1990 .-- P. 25.
Economic statistics. - M .: Finance and statistics, 1983 .-- S. 536.
Kulishova P.E., Kulishov E.N. Financial sources of increasing the level of scientific and technical potential of the enterprise // Materials of the II Republican scientific and practical seminar-meeting "Science and modernity". Dec 24-25 1991 - Alma-Ata, 1992 .-- S. 48.
] Kazantsev A. Experience in the preparation and use of labor in the US economy. - M .: Publishing house of AOON, 1991. - P. 18.
A.A. Tatarnikov Human resources management in corporations in the USA, Japan, Germany. - M .: NIO PIK, 1992 .-- S. 70-73.
Popov A.N., Rossik E.Ya. Labor market problems // Ways of labor market formation. Part 1. - Omsk, 1991 .-- P. 17.
Labor productivity growth in the US private sector // Industrial Engineering. 1990. V. 22. No. 9. P. 8.
A.E. Kotlyar Labor force reproduction // Population and labor resources: Handbook. - M .: Mysl, 1990 .-- S. 28.
On the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services) and on the formation procedure financial results taken into account in taxation // Accounting. - 1992. - No. 10. S. 27-33.
Forms of the annual report // Accounting. - 1992. - No. 11. - S. 5-12.
To assess the efficiency of resource consumption, we use the methodology proposed in the textbook: Adamov V.E., Ilyenkova S.D., Sirotina T.P. and other Economics and city management of the company / Ed. S. D. Ilyenkova. M .: Finance and statistics "1996
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Federal Agency for Education of the Russian Federation
GOU VPO "Volgograd State Pedagogical University"
Faculty of Economics and Management
Department of Personnel Management
Course work
by discipline: Fundamentals of personnel management
Topic: Managing Personnel Costs of an Organization
Completed: student gr. UP-5
Pavel Subbotin
Checked by: Candidate of Economic Sciences, Associate Professor
A.A. Sidunov
Volgograd 2009
Introduction
1.2 Types of personnel costs
2.2 Estimation and calculation of personnel costs
2.3 Measures to reduce personnel costs without reducing the efficiency of activities
Conclusion
Introduction
One of the main features of a post-industrial society in the world is considered to be the priority attention to personnel - the main factor of production, the central reservoir of economic growth and competitiveness. Well-trained, trained personnel, with a high level of motivation for quality work, represent no less, if not more, wealth than the latest equipment and advanced technology. cost bonus staff
Competition and the urgent need to accelerate technological innovation and change are pushing firms to improve the quality of their workforce. They cannot afford to wait for vocational schools and institutes to provide them with the necessary skilled labor. Firms are forced to invade the labor market, train themselves qualified personnel themselves.
Unfortunately, domestic organizations invest much less money in personnel development than in the leading capitalist countries. The lack of interest in the organization of investing in personnel in a planned economy was determined by the fact that most of the costs of education and training of qualified personnel were borne by the state. ... Therefore, there was no need for accounting and analysis of the costs associated with the maintenance of personnel in the organization.
They did not push for the analysis of personnel costs and the tasks of improving wages, since the organization of wages was strictly regulated by the state through the tariff system (levels of tariff rates, differences in wages depending on the qualifications of the employee, working conditions and intensity).
In market conditions, with increasing competition, organizations have the right to freely set prices and tariffs for their products and services, independently determine the forms, systems and level of remuneration, and use various social services to stimulate personnel. There is an acute issue of the rational content of the organization's personnel costs, the development of new approaches to their assessment and accounting, their effective use, and the determination of the methodology for calculating personnel costs. The solution of these problems requires scientific research, and the development of methodological and practical recommendations for assessing and increasing the efficiency of personnel costs of organizations seems relevant and timely.
The purpose of this course work is the theoretical substantiation of personnel costs, the development of measures to reduce personnel costs, while not reducing the efficiency of the enterprise.
The object of this work is the personnel costs of the enterprise.
The subject of the work is the study of the costs of personnel of the organization (enterprise). The objectives of this work are:
Study of the composition and content of personnel costs, their types;
Determination of methods of personnel costs;
Estimation and calculation of personnel costs using the example of an enterprise.
The structure of the work includes 2 chapters that will help to give an objective, rational assessment of personnel costs, focusing on this problem on the theoretical and practical foundations of this work, as a result of which an assessment will be made of the state of personnel costs of the enterprise.
The work uses the works of the authors of books and articles that contribute to the disclosure of the goals, objectives and essence of this topic: Geytsa I.V., Filina F.N., Bukhalkov M.I., Kibanov A.Ya., Abalkina L.I., Prigozhin A.I., Kvitkovskaya P., Stanley L. Bru, Blinova A.O., Maltseva S .; also used the documentation of the enterprise LLC "Stalt": the Charter of the enterprise, collection of statistical documentation, financial documentation, technical documentation.
1. Theoretical analysis personnel costs
1.1 Composition and content of the company's personnel costs (concept, characteristics)
Until the middle of the 20th century, economists have traced a narrow approach to determining personnel costs, which consists in an attempt to reduce personnel costs to labor costs. Despite the fact that by the beginning of the 20th century, labor costs were definitely not limited to wages, economists tried to abstract from other types of labor costs. Even if, in addition to labor costs, other types of costs were singled out as personnel costs, they were of a secondary nature. By the middle of the 20th century, the situation had changed dramatically. The rapid development of the world economy in the post-war period led to a revision of views on the factors of production. In the late 50s and early 60s of the 20th century, the theory of human capital was actively developing. Its growing popularity and, as a result, mass distribution, are changing the views of economists on the concept of personnel costs. Geyts I.V. Fundamentals of the organization of remuneration at enterprises and organizations // Accountant's Consultant No. 5, 2007. p.22-28.
Personnel costs - the total amount of personnel costs of the organization, including:
Time and piecework wages;
All types of bonus payments;
The cost of social benefits;
Costs for overalls, equipment household premises etc.;
Organization's contributions to state social insurance funds;
The organization's costs of paying taxes on wages and employment.
Thus, in the modern concept, personnel costs are an integral indicator generally recognized for countries with a market economy, including a set of costs associated with attracting, remunerating, incentivizing, solving social problems, organizing work and improving the working conditions of personnel. HR-portal // Community of professionals // Electronic resource// Access mode: http://www.hr-portal.ru/node/27372 In turn, the management of personnel costs of an organization is the management of investments in personnel that affect the development of personnel and provide social support. personnel costs ", 2008 // Work with personnel // Access mode: http://www.hr-journal.ru/news/pressrelease/pressrelease_1811.html
Modern management considers personnel costs not only as the cost of acquiring personnel, but also determines them from the standpoint of the value of personnel for the organization, its ability to bring future benefits. According to the recommendations of the International Conference of Labor Statisticians, personnel costs (labor costs) include wages production work, payments related to unworked paid time, bonuses and cash benefits, the cost of food and other payments in kind, the cost of providing housing to employees paid by the employer, employers' social security costs, the cost of vocational training, welfare and mixed items, such as as transport for workers, work clothes, health restoration, taxes on salary. Filina F.N. Estimation of costs for personnel of the organization // Russian accountant, No. 11 2007, pp. 14-15
Staff costs are influenced by factors such as legal requirements, taxation levels, contractual or anticipated increases in tariff rates, changes in the number and structure of the workforce, massive professional development, etc.
The level of taxation, massive professional development, increase in tariff rates affect not only the level of expenses, but also form the final cost of the organization's personnel. AND I. Kibanova. - 3rd ed., Add. and revised - M .: INFRA-M, 2009.S. 485
In turn, the employer's personnel costs include three groups of costs:
1. Labor costs (payroll).
2. Social payments.
3. Expenditures not related to the payroll and social benefits.
The composition of labor costs includes all relevant costs of the organization, regardless of the sources of their funding, including the following main types of payments:
1. Payment for hours worked, including:
Wages at tariff rates, salaries, piece rates; percentage of the cost of services rendered, revenue;
The cost of compensation in kind; cash and in-kind bonuses regardless of sources of payment; incentive surcharges; monthly remuneration for seniority and seniority;
Compensation payments in connection with the working hours and working conditions;
payment to managers and specialists involved in training, retraining and advanced training of personnel and distracted from their main work;
Commissions (to insurance agents, brokers);
In-house journalists' fees;
Payment for special work breaks;
Payment of the difference in salaries for temporary substitution, part-time work and other unscheduled personnel;
2. Payment for unworked time, including:
Payment of annual, additional and educational leaves;
Payment of grace time and time for performing government duties, donors;
Payment for downtime due to the fault of employees and forced absenteeism;
One-off bonuses based on the results of the work for the year; payment for gifts;
Compensation for unused vacations;
Payments for housing maintenance, fuel, food;
Material help.
Social payments include:
Pension allowances for employees of the enterprise;
Lump-sum benefits to retiring labor veterans, paid at the expense of the enterprise;
Contributions at the expense of the enterprise for voluntary medical insurance and payment for medical services;
Payment for tourist and sanatorium vouchers, sports, reimbursement of expenses for the stay of children in kindergartens and nurseries;
Compensation for women on partially paid parental leave;
Amounts of compensation for harm caused to the health of employees, occupational injuries and diseases, payments to dependents of the deceased, as well as compensation for moral damage in accordance with a court verdict;
Severance pay due to termination of an employment contract;
Amounts paid during the period of employment upon termination of redundancy;
Payment of travel to the place of work and transport services;
Financial assistance provided in connection with family circumstances; scholarships to persons sent to study by the enterprise;
assistance for the construction of housing, for the repayment of various loans.
Expenditures not related to payroll and social benefits include the following main items:
Dividends on shares, payments on bonds and shares;
Insurance contributions to social funds, non-state pension funds and payments from them;
The cost of uniforms and workwear;
Travel expenses;
Costs associated with moving from one place of work to another;
Expenses for paid training of employees;
Expenses for the maintenance of social facilities;
Expenses for social, cultural and sporting events;
Maintenance costs garden partnerships... Abalkin, L.I. Relevant Changes // Economic Issues. - 2003 - No. 6 - p.4
Personnel costs are partly to be attributed to the cost of products (works, services), and partly carried out at the expense of profit.
The cost price includes the following personnel costs:
The costs of remuneration of the main production personnel for the actually performed work, calculated at piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration adopted in the organization, including bonuses to members of the labor collective for production results, incentive and compensatory payments, as well as for the remuneration of employees who are not on the staff of the organization, for the performance of work under contracts of a civil nature (including a work contract);
Payments to members of the labor collective for unworked but payable time in accordance with current legislation (payment of preferential hours for adolescents, breaks in the work of nursing mothers, payment for the time spent on performing state and public duties, etc., payment of remuneration for length of service, regular and additional vacations);
All types of bonus payments due to production activities in accordance with the system of bonuses and labor incentives adopted in the organization (including bonuses for the performance of especially important production tasks, remuneration at the end of the year, etc.);
Payments in accordance with the current legislation at established coefficients for work in desert, waterless and high-mountainous areas, wage increments for continuous work experience in the Far North and equivalent areas;
Compensation for wages in connection with the increase in prices and indexation of income, as well as compensation payments to mothers who are in labor relations on the terms of employment with organizations and who are on parental leave from birth to the age of three (within the limits of the norms stipulated legislation);
The costs associated with ensuring the fulfillment of sanitary and hygienic requirements, normal working conditions and safety measures;
The costs associated with the training and retraining of personnel, with the recruitment of labor;
Deductions for state social insurance and pensions, for compulsory health insurance; payments for compulsory insurance of certain categories of citizens;
Costs associated with the maintenance of premises provided free of charge to enterprises Catering serving labor collectives.
The actual cost also includes:
Loss from downtime due to in-plant reasons;
Disability benefits due to work-related injuries, paid on the basis of court decisions;
Payments to employees dismissed from organizations in connection with their reorganization, reduction in the number of employees and staff.
As part of production costs, personnel costs can be calculated per unit of capacity and an increase in production of products, works or services, that is, in the form of unit costs for personnel, the value of which is used in drawing up development plans for existing and when designing new organizations, for analysis efficiency of control systems. Unit personnel costs measure the need for financial resources to provide staff to an operating organization. A.I. Prigogine Methods for the development of organizations // "Observer", 2006 - №8 - p.15
They are not included in the cost of production, but are financed from the profits of the organization or special sources of payment that are not directly related to labor remuneration: bonuses from special purpose funds and earmarked receipts; material help; interest-free loans for improving housing conditions, starting a household; payment to employees of vacations additionally provided under a collective agreement (in excess of those provided by law); pension supplement; one-time benefits for retiring veterans; dividends, interest, etc.
Assessment of personnel costs from the point of view of their value for the organization is carried out according to two groups of costs: initial and restoration. Initial costs (acquisition costs) include the costs of finding, acquiring and pre-training employees. The exact composition of the costs depends on the purpose of the assessment and the availability of data. Replacement costs (replacement costs) are the current costs required to replace a currently employed worker with another one capable of performing the same functions. They include the costs of acquiring a new specialist, his training (orientation) and the costs associated with leaving the worker. Kvitkovskaya P., Filina F. Estimation of costs for the organization's personnel // Russian accountant, No. 2 2009 P.21-24
1.2 Types of personnel costs of the organization
For a more convenient consideration of this issue, let us refer to Table 1:
Table 1. Classification of personnel costs
|
Classification signs |
Types of personnel costs of the organization |
|
|
1. Phases of the process of reproduction of labor |
For the production of labor On the distribution of labor For consumption (use) of labor |
|
|
2. Degree of activity (ability to generate income in the future) |
The initial Restorative |
|
|
3. Level of approach |
From the standpoint of the state From the standpoint of the organization From the standpoint of an employee |
|
|
4. Purpose |
For the acquisition of workers For wages and material remuneration Personnel development For training, retraining and advanced training of employees For social services For social protection and social insurance To improve working conditions, medical care |
|
|
5. Sources of funding |
Foundations of public organizations State: state budget, extra-budgetary sources Organization: cost of products, services, profit Employee |
|
|
6. Nature of costs |
Indirect |
|
|
7. Time of refund |
Long-term |
|
|
8. Obligation of costs |
Mandatory Optional |
|
|
9. Attitude towards the feasibility of cost reduction |
Reserve-forming Non-reserving |
|
|
10. Cost center |
For each accounting area (organizational unit) |
Let's consider the most important types of personnel costs.
In the conditions of current production, labor is a specific commodity. The bearer of the workforce is its owner and is legally free to dispose of it. At the same time, he does not have the means of production for independent management, and in order to obtain a means of subsistence, he is forced to sell his labor power.
The cost of labor is determined by the cost of maintaining the worker's life and the proper level of working capacity, his sufficient training, education and reproduction. These costs significantly depend on the level of economic development of the country, natural and climatic conditions, intensity and complexity of labor, employment of women and children. The cost of labor is manifested in the form of salary, which is additionally influenced by the situation in the economy and on the labor market.
During a period of economic growth and increased employment, wages can significantly exceed the cost of labor, which allows workers to significantly improve their financial situation. During a recession, wages can fall below the cost of labor, which leads to the expenditure of previously accumulated reserves and to a sharp deterioration in the situation of workers. The value of labor power as a commodity is the ability in the process of labor (the use of purchased labor by the capitalist) to create a new value, which is usually greater than the value paid to the worker. Stanley L. Brue, Campbell R. McConnell, Principles, Problems and Policies in Organizational Management // Economics, Russian edition // Ed. "Respublika", 2008, No. 3 - P. 27 The costs of the organization for the production of labor are associated with the acquisition, training, and development of its own personnel.
In accordance with the classification according to the phases of the labor force reproduction process, personnel costs are attributed to the production of skilled labor, its distribution and use. The costs of the organization for the production of labor are associated with the acquisition, training, development of its own personnel. The costs of the distribution of labor are determined by the scale of the intra-organizational movement of the labor: the transfer of own workers to other structural territorially remote divisions, the involvement of workers from outside (travel costs, lifting costs, daily allowances, etc.); in the cost of labor consumption, it is mainly possible to single out the wage fund, payments and benefits from incentive funds, the costs associated with maintaining the ability of the labor force (for medical care, safety equipment, social services, etc.), as well as for social protection and social insurance.
According to the intended purpose, all expenses of the organization for personnel are usually divided into basic and additional. The main costs include performance-based wages; additional costs - housing costs, benefits, medical care, professional development, etc. When dividing personnel costs into mandatory and optional (social) in the analysis and development of personnel policy, it is important to correctly identify priorities; here the most important are optional costs, since through their regulation the organization gets the opportunity to influence the behavior of employees in accordance with its goals, ensuring an increase in the final production result. The classification of costs on the basis of the possibility and feasibility of reducing them is due to the fact that many personnel costs, being in the form of current costs included in the cost, and, therefore, requiring constant savings, in fact, are capital investments. The distribution of personnel costs according to the places of their occurrence is very important, because it is associated with the possibility of a clear distribution of responsibility for personnel, the possibility of obtaining the necessary and reliable information for further actions in the field of personnel management. All personnel costs of the organization are regulated by the following measures:
1. Regulation of the number of personnel: limiting the number of employees; termination of employment; active staff reduction.
2. Regulation of cash payments: freezing payments in excess of tariffs; recalculation of tariff increases for non-tariff payments; adjustment of internal funds social security.
3. Analysis of total costs and ways to reduce them.
4. Improving efficiency and balancing results and costs: the same results with fewer staff; better results with the same number of staff. Filina F.N. Assessment of the costs of the organization's personnel // Russian accountant, No. 11 2007, pp. 23-24
1.3 Methods for calculating personnel costs
In the personnel management system, important indicators of economic efficiency are both the results and the costs of the enterprise for the implementation of production and management activities. In any economic system, the ratio of results and costs shows the level of its effectiveness.
Main problem modern system accounting for personnel costs is that investments in human development, training and advanced training of personnel are considered as costs, and not as investments in human capital, which are depreciated over time and need to be updated.
Due to the fact that there are still no generally accepted procedures for estimating the costs of human development, HR managers must collect information themselves and estimate their own costs. For example, top managers the largest American corporations require line managers to compile a report on the status of personnel at the same time as proposals for the development of their divisions.
These reports consist of an assessment of changes in headcount, labor costs, personnel relocation costs, and an assessment of the impact of managers on other aspects of the company's activities. The success of a leader is usually measured in terms of financial results, rather than indicators of socio - economic performance. Very few organizations use a comparison of their performance with those of their major competitors to evaluate executives.
At modern domestic enterprises, as well as at foreign firms, international statistical indicators can be used to assess the cost of labor, personnel costs. According to world standards, they are usually classified into the following groups. Bukhalkov M.I. Personnel Management: A Textbook. - M .: INFRA-M, 2005 .-- 386 p. (Higher education)
Direct salary and salaries:
Time wages for hours worked;
Progressive time-based payments to employees;
Piecework pay including overtime and bonuses;
Payment of bonuses to employees;
Surcharge for liability, danger and inconvenience;
Cash compensation for food;
Living wage supplements;
Other regular supplements.
Payment for unworked time:
Annual paid vacation;
Seniority payments;
Payment for holidays;
Severance pay;
Other billable time.
Bonus and cash awards:
Year-end awards;
Profit Participation Bonuses;
Additional payments for vacation;
Other monetary awards.
Housing cost for workers:
Organization property;
Housing subsidies.
Payments in kind:
Food;
Fuel.
When assessing staff costs, they can be classified by certain types activities that form an integrated personnel management system (cost calculation methods):
1) forecasting labor resources;
2) determination of the number of personnel;
3) recruitment and selection of labor;
4) organization and regulation of personnel labor;
5) determination of labor costs;
6) vocational guidance;
7) retraining and advanced training;
8) assessment of labor activity;
9) training of management personnel;
10) control over the use of labor;
11) transfer and dismissal of employees.
In the personnel management system, accounting for labor costs helps to identify existing deviations both for certain types of costs and for the total costs of the enterprise per unit of production, work and services. Each enterprise independently determines both the rates at which employees are paid and the number of all categories of personnel. That is why HR managers need to know where and for what reasons any deviations in labor costs occur. This implies the need to improve the accounting of personnel costs. The purpose of this accounting is to determine labor costs, working time by types of personnel activities, analysis of labor productivity, staff turnover, staff employment. Bukhalkov M.I. Personnel Management: A Textbook. - M .: INFRA-M, 2005 .-- 386 p. (Higher education)
The most important economic indicator characterizing the effectiveness of the functioning of the personnel management system is the ratio of the growth rates of productivity and wages. Enterprises in market conditions need a system of indicators and a methodology for their calculation, which would take into account all the costs of labor, capital, as well as the performance of personnel, the level of income of employees and other human factors. Blinov A.O. The art of personnel management: textbook. manual for economic colleges and universities. M., 2004.
Today, many indicators are distinguished, but the most important are the following: staff turnover, labor time, employment, labor efficiency.
Staff turnover is the net result of the departure of some workers and the arrival of others in the organization. Staff turnover can be costly for both workers and employers. Staff turnover costs include rising costs of social security, unemployment benefits, severance pay, etc.
In accordance with the Regulation on the composition of costs for the production and sale of products, works and services, the prime cost (cost estimate) includes the following types of costs, grouped by their economic content:
C (n) = M (h) + Z (o) + O (s) + A (o) + Pr,
where C (p) is the cost of a unit of production or work;
M (s) - material costs;
З (о) - labor costs;
A (o) - depreciation charges;
Pr - other costs.
Based on this formula, it is possible to derive a methodology for calculating personnel costs, and the sum of the terms Z (o) and O (s) will reflect variable costs for personnel in this Statement of Costs - PZ (p):
PZ (n) = C (n) - (M (s) + A (o) + Pr)
Labor costs include payments of wages and bonuses to workers and employees for actually performed work, calculated on the basis of piece rates, tariff rates and official salaries.
The expenditures for social needs include compulsory contributions in accordance with the norms established by law.
Z (n) = Z (p) + O (s) + P (n),
where З (п) - personnel costs of the enterprise;
З (р) - the cost of remuneration of all employees;
О (с) - deductions for social needs;
P (p) - other personnel costs.
Knowing the total costs of an enterprise for personnel and the overall results of its socio - economic activity, it is possible to determine such final indicators as labor productivity, profitability of personnel, etc. Productivity, as you know, includes capital in its physical expression, as well as human capital or labor resources. Bukhalkov M.I. Personnel Management: A Textbook. - M .: INFRA-M, 2005 .-- 386 p. (Higher education)
Thus, personnel cost management not only has a theoretical and practical basis, but also plays a significant role in the organization's strategy, production efficiency, labor processes and relationships.
2. Analysis of personnel costs of LLC "Stalt"
2.1 General characteristics of the activities of LLC "Stalt"
Limited Liability Company "Stalt" was founded in November 1998.
The Company in its activities is guided by the Charter, the current legislation of the Russian Federation and mandatory acts of the executive authorities. The company has a round seal with its name, corner stamp and letterhead, is an independent business unit operating on the basis of full cost accounting, self-financing and self-sufficiency.
The main activity is the design of buildings and structures of any complexity, industrial safety expertise, engineering services. The company has a legal status and registration details. During the period of its existence, Stalt LLC has acquired a well-deserved prestige and is respected by partner enterprises. The quality of the services provided by Stalt LLC is recognized as very high, as evidenced by state and municipal tenders that the company carries out in deadlines and with high quality every year.
Every quarter of the year, the company delivers projects to customers: 2 state, 5 municipal and 15 private orders. For the 1st quarter of 2009, Stalt LLC is a leader in the market of production and provision of design and expert services according to the data of the accounting committee of economic activities of the Administration of the Soviet district of Volgograd. Charter of the enterprise LLC "Stalt"
The specialization of the production departments of Stalt LLC (design department, architecture department and expert department) has a subject structure. The subject structure assumes the specialization of the main departments of the enterprise for the production of each of them a certain amount of work from a full tender or order.
The subject form of specialization of the departments of Stalt LLC has its own advantages and disadvantages.
Main advantages:
1) simple coordination of the work of departments;
2) stable repeatability of the production process;
3) increasing the responsibility of project managers for the quality of developed projects or industrial safety services;
4) simplification of operational and production planning.
In practice, these advantages lead to an increase in the labor productivity of specialists and the rhythm of production, to a decrease in production costs, an increase in profits and profitability, and to an improvement in other technical and economic indicators. However, there are also significant disadvantages, which include:
limited range of products;
narrow subject specialization of workshops, unable to produce the required range of products without their expensive reconstruction. Collection of documentation of LLC "Stalt"
The functions of the production, management and economic departments of the enterprise are enshrined in the Charter of Stalt LLC. The production department is engaged in the execution of orders, studies new GOSTs and additions to them and strictly adheres to construction and design and assessment standards, specialists in industrial safety expertise provide services in assessing the safety of industrial territories, prepare documents for the reorganization of industrial territories or industrial facilities in case of an unsatisfactory condition or inconsistency established standards. The economic departments are engaged in the preparation and preparation of the necessary financial documents - local and defective estimates, settlement documents, certifies documents from the management and the customer. The management department selects qualified specialists to carry out the work, negotiates with the customer, prepares the necessary documents for the registration and delivery of the order. The relationship between the departments is carried out by the chief project engineer (PIU) or technical director.
The enterprise LLC "Stalt" is equipped with new necessary means for the production of a particular service (product), has more than 40% of highly qualified specialists on its staff. The production equipment of the enterprise meets all the standards stipulated by Russian legislation.
2.2 Estimation and calculation of personnel costs of LLC "Stalt"
Table 2. Indicators of the use of labor resources
|
Index |
2007 fact |
2009 (to October) |
Deviation (+, -) |
|||||||
|
Average annual headcount (number of employees) |
||||||||||
|
Worked out in a year by one worker: |
||||||||||
|
Average working day (P), h |
||||||||||
|
Working time fund, incl. |
||||||||||
|
Incl. overtime hours worked, incl. |
Actual data for the current year is not displayed. Technical documentation LLC "Stalt"
In addition to the general and unit costs of the organization for personnel, in order to analyze the effectiveness of the use of personnel, the following indicators are also calculated:
The share of personnel costs in the sales volume, showing what part of the organization's gross revenue is spent on personnel. This indicator is calculated as the private branch of the total staff costs per sales volume for the period;
Costs per employee. This indicator is calculated by dividing the total amount of personnel costs for the period by the number of employees in the organization;
Cost per productive hour, which measures how much an organization costs one hour of productive labor on average in terms of personnel costs. This indicator is calculated as the ratio of total personnel costs to the total number of productive hours for the period.
Also, the costs per employee at Stalt LLC are determined according to the principle of fairness - "good performance - decent pay", i.e. the more diligent employee receives both more pay and more benefits, which ultimately affects the overall personnel costs incurred by the enterprise. The data on the output of 1 employee are presented in Table 3.
Table 3. Production output per 1 employee of Stalt LLC
|
Index |
Deviation from 2007 |
|||||||
|
1. Release of products in tp (VP) |
||||||||
|
2. Total number, people (H) |
||||||||
|
3. Number of workers (Cz) |
||||||||
|
4. The proportion of workers (D) |
||||||||
|
5. Completed by all workers, incl. (tch) |
||||||||
|
6.Worked by one worker (tp) |
||||||||
|
7. Average annual output of 1 worker, tr. (IN) |
||||||||
|
8. Average annual output of a worker, t. (BP) |
||||||||
|
9. Average hourly production, rub. (HF) |
Also, the company has adopted and is functioning well the technology for developing a budget for personnel costs, presented in Figure 1:
Fig. 1 Technology for developing a budget for personnel costs
At Stalt LLC it is very high level staff turnover. This is due to a number of reasons: a large volume of work per specialist exceeds the permissible weekly volume, modern economic conditions do not allow increasing the level of remuneration of specialists, a high level of competition among specialists and experts of the enterprise.
The highest level of staff turnover at Stalt LLC was noted among architects and design specialists. This situation is also marked by a high level of competition and competence among the listed specialists.
At Stalt LLC, some of the funds allocated for personnel costs are sometimes inefficiently spent. This is because some production departments produce reports that no one needs, there is a large number of defects. Against this background, there is a duplication of work by different departments, and this leads to the need to pay for the work of excess personnel. Also, the fact that the company uses an ineffective personnel management system.
The low performance of the personnel management system in a number of cases is explained by the following reasons:
1) Errors in the selection and adaptation of personnel, leading to a high turnover of personnel and, as a result, to an increase in the volume of work on the selection of personnel and an increase in recruitment costs. And the lack of linkage between employee motivation and work results leads to ineffective use wage fund (payroll).
2) The selection of personnel is unreasonably carried out using an expensive recruiting agency.
It is necessary to understand that a high-quality cause-and-effect analysis of the problem "suboptimal costs for company personnel" is the key to the success of work (projects) to optimize personnel costs. That is, you first need to understand “where and what hurts”, and then develop and implement a “treatment system”.
In order to optimize personnel costs, the management of the enterprise has developed limits and standards for spending funds on personnel.
One of the options for determining limits and standards is the use of statistical calculations based both on data on the achieved (past) results, and on data collected specifically by measuring the labor intensity of operations and the workload of employees at the present time. This method involves the use of mathematical tools. Maltsev S., Calculation of the optimal number of personnel // Production management, No. 1 2009 - P. 47
You can also use expert estimates to determine the limits and standards. For this method, the correct choice of "conflicting" experts and the use of special techniques to reconcile the points of view of various experts, for example, the Delphic method (a method for forecasting personnel costs based on judgments and assessment), are important.
Thus, it can be noted that the management of personnel costs at the LLC "Stalt" enterprise needs optimization, taking into account statistical data, past experience, etc.
At the enterprise great attention pay to the professional growth of employees, allocate funds for social needs, and take measures for social support.
Using the above methods for calculating personnel costs and statistical data of the enterprise LLC "Stalt", you can calculate the personnel costs for the year using 2 formulas:
PZ (p) = C (p) - (M (s) + A (o) + Pr); Z (n) = Z (p) + O (s) + P (n).
The cost of labor can be represented as a salary fund planned for the year and amounting to 2 million 200 thousand rubles, deductions for social needs are about 750 thousand rubles, other personnel costs - 300 thousand rubles. Financial documentation of Stalt LLC
Z (n) = Z (p) + O (s) + P (n) = 2,200,000 + 750,000 + 300,000 = 3,250,000
For clarity of calculations, we will determine the average personnel costs Ср (п) per one employee per year (the number of employees of LLC Stalt in October 2009 was 45 people). As a result, we get: Cp (n) = 77,200 rubles on average per employee per year.
Based on the calculations, we can conclude that the management of the enterprise does not always rationally spend funds on personnel, since according to table 3, the average output per employee for 2009 is planned at 82,669 rubles. And in the conditions of the economic crisis, the enterprise will not be able to bear such costs.
2.3 Measures to reduce personnel costs without reducing the efficiency of activities
The company faced a problem - it is necessary to optimize personnel costs.
First of all, it is necessary to increase the efficiency and effectiveness of the use of personnel in the subsystems of the enterprise and to raise the effectiveness and efficiency of the personnel management system.
What steps to take to improve the effectiveness and efficiency of each specific system can be determined only after conducting a high-quality system analysis problems (high cost of personnel costs). It is necessary to understand that this problem has many reasons, the determination of which and clarification of the level and degree of the required intervention in the system allows us to develop a high-quality program to minimize personnel costs and select an adequate strategy for making changes for subsequent cost optimization. Maltsev S., Calculation of the optimal number of personnel // Production management, No. 1 2009 - P. 49
There are three methods of cost optimization.
Administrative method. It is characterized by decision-making based on "visual", expert opinions, with little or no analysis of the problem area. The method does not involve serious labor costs for planning and implementing changes. A complete solution package is developed and implemented as soon as possible (calculated in days). The potential for change is determined by the observation, experience and “courage” of the decision-maker.
In most cases, this approach solves surface problems (or consequences of more serious problems without eliminating the causes). There is a high probability of obtaining a decrease in the effectiveness of business processes by increasing their efficiency.
Functional method. It is characterized by decision-making based on the study of the effectiveness and efficiency of functional units and employees. The method involves the construction and analysis of the "function - responsible" matrix for the problem area.
A complete solution package is usually developed, approved and implemented within a few weeks. The main changes to optimize personnel costs are associated with the use of the following approaches:
Centralization and decentralization of functions;
Elimination of duplication of functions;
Revealing gaps in the functional matrix.
With an increase in the optimality of the work of a function (functional unit, employee), there is a high probability of obtaining a decrease in the effectiveness and efficiency of the entire business process in which the unit (employee) participates.
Process method. It is characterized by decision-making based on the analysis of the reasons for ineffectiveness and inefficiency of business processes.
The method involves the analysis and improvement of business processes in the problem area and allows you to find and eliminate the causes of non-optimal personnel costs in sub-processes, taking into account the goals of the effectiveness and efficiency of the entire business process. A complete solution package is usually developed, approved and implemented within a few months. The main changes in cost optimization are associated with the use of the following approaches: engineering and reengineering of business processes, tuning the optimality of subprocesses.
Choosing the right strategy for making changes is the key to the success of their implementation.
Personnel cost optimization projects are usually characterized by a high degree of emotional involvement of the change participants and a rather high technical complexity of the solutions being developed. How to carry out the procedure of “reducing the cost of personnel” with the least losses and without reducing loyalty?
It is assumed that in order to reduce personnel costs through increasing labor productivity, it is necessary to develop and implement a motivation system tied to the performance of the employee and the unit. Then the management faces a technically difficult task - to determine options for criteria (what is measured and how) and indicators (“how much to hang in grams exactly”) for evaluating the performance of an employee or department.
It also requires finding a solution to choose an option that suits most of the participants in the changes. This is already a task with a high level of emotional involvement. Very often, the second task turns out to be much more difficult than the first.
Successful implementation of such complex organizational changes (high technical complexity and high level of emotional involvement) requires the use of the organizational development strategy of changes. This strategy involves the simultaneous impact on the corporate culture of the organization and the development, implementation of changes. The main aspect of this strategy is the involvement of change participants in the process of developing and implementing changes at the earliest stages (creating a sense of responsibility for the decisions made and implemented, improving the quality of solutions being developed, reducing the level of anxiety associated with uncertainty). Application of this strategy allows making changes with the least emotional and material losses for the company. Maltsev S., Calculation of the optimal number of personnel // Production management, No. 1 2009 - P. 49
If the changes are not as complex as described above, then there are options for using other strategies for implementing changes, for example, ETS (systemic intervention technology), which implies a systematic method of influencing the management "levers" of the enterprise. With such an impact (intervention), changes in the work of personnel pass more quickly with the least consequences for the entire activity of the organization.
Conclusion
Based on the results of the International Business Survey, which is conducted annually an international organization Grant Thornton International, in the world compared to last year, personnel costs increased significantly for 63% of respondents. The largest number of entrepreneurs whose personnel costs increased sharply over the previous year are in China (91%), Botswana (86%), India (85%) and Turkey (83%). In Russia, 68% of entrepreneurs indicated an increase in personnel costs.
Business attention is now more focused than a year ago on the issues of attracting and retaining personnel - this was indicated by an average of 59% of respondents in the world. If we compare country-by-country indicators, then in this issue, emerging economies are in the lead: Vietnam (84%) and China (81%) are in first place in terms of the number of respondents, whose attention is mainly focused on recruiting issues. In Russia, 61% of entrepreneurs began to pay increased attention to this issue (in 2005, only 37% of Russian businessmen gave such an answer).
Attraction, use, development of personnel requires the appropriate costs of the employer, which should ensure the desired economic result. In making decisions about the directions and amount of personnel costs, many management subjects are involved, whose actions require coordination.
At present, in the Russian practice of managing the personnel of an organization, personnel activities are often planned without an appropriate economic justification. The most significant reasons for this situation are the following:
The employer's lack of a systematic understanding of the mechanism for managing personnel costs;
Identification of the concepts of "personnel management" and "management of personnel costs": in the practice of personnel management of a modern industrial company, personnel cost management is not singled out as an independent function of personnel management;
Ignoring the specifics of personnel costs, which are considered in the context of the total costs of production and sale of products, works, services;
Unavailability of structural divisions and officials making decisions on the amount and directions of personnel costs, to combine the characteristics of the personnel cost management process into a single system.
In the course of the work, such aspects of personnel cost management as types of costs, their composition and content, methods of calculating costs, assessment of personnel cost management using the example of LLC Stalt were investigated.
Thus, in this work, a study was carried out on the management of personnel costs, the specifics of personnel costs, their theoretical and practical components, and a sequential analysis of the processes associated with personnel costs was carried out.
In the course of the work and research, the goals and objectives of this work were achieved.
List of used literature
1. Geyts IV, Fundamentals of the organization of remuneration at enterprises and organizations // Accountant's Consultant No. 5, 2007.
2. HR-portal // Community of professionals // http://www.hr-portal.ru/node/27372
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Modern management considers personnel costs not only as the cost of acquiring personnel, but also determines them from the standpoint of the value of personnel for the organization, its ability to bring future benefits.
Personnel costs- an integral indicator generally recognized for countries with market economies, which includes a set of costs associated with attracting, remuneration, incentives, solving social problems, organizing work and improving the working conditions of personnel. Along with wages, these include statutory and tariff agreements established by employers for social services (so-called "additional personnel costs"), while the size and structure of the latter can vary significantly from firm to firm. In most organizations, personnel costs are the second largest cost factor.
Total personnel costs are comprised of direct and indirect costs. Direct costs are usually associated with the payment of hours worked or the amount of work performed. Indirect costs are due to the need to reimburse additional costs for the payment of insurance contributions to social funds; to pay for unworked time (annual vacations, sick leave, holidays); to pay additional expenses in the form of vacation bonuses, thirteenth to fourteenth salaries, expenses in the dining room, clinic; on payment for professional training of employees; on payment of income and other taxes; to reimburse housing costs for employees.
Composition of personnel costs
In Russian practice, according to the current instruction of the State Statistics Committee of the Russian Federation dated 07.19.95, personnel costs include three groups of costs: labor costs (payroll), social payments and expenses not related to the wage bill and social payments.
1. The composition of labor costs includes the relevant costs of the organization, regardless of the sources of their funding, including the following main types of payments:
1) payment for hours worked, including:
wages at tariff rates, salaries, piece rates; percentage of the cost of services rendered, revenue;
the cost of compensation in kind; cash and in-kind bonuses regardless of sources of payment; incentive surcharges; monthly remuneration for seniority and seniority;
compensation payments in connection with the working hours and working conditions;
payment to managers and specialists involved in training, retraining and advanced training of personnel and distracted from their main work;
commission (to insurance agents, brokers);
staff journalist fees;
payment for special work breaks;
payment of the difference in salaries for temporary substitution, part-time work and other unscheduled personnel;
2) payment for unworked time, including:
payment of annual, additional and educational leaves;
payment of grace time and time for performing government duties, donors;
payment for downtime due to the fault of employees and forced absenteeism;
one-time bonuses based on the results of work for the year; payment for gifts;
compensation for unused vacations;
payments for housing maintenance, fuel, food;
material help.
2. Payments of a social nature include:
supplements to the pensions of employees at the enterprise;
one-time benefits to retiring labor veterans, paid at the expense of the enterprise;
contributions at the expense of the enterprise for voluntary medical insurance and payment for medical services;
payment for tourist and sanatorium vouchers, sports:
reimbursement of expenses for the stay of children in kindergartens and nurseries;
compensation for women on partially paid parental leave;
the amount of compensation for harm caused to the health of employees, occupational injuries and diseases, payments to dependents of the deceased, as well as compensation for moral damage in accordance with a court verdict;
severance pay due to termination of an employment contract;
amounts paid during the period of employment upon dismissal due to redundancy;
payment of travel to the place of work and transport services;
material assistance provided in connection with family circumstances; scholarships to persons sent to study by the enterprise;
assistance for the construction of housing, for the repayment of various loans.
3. Expenditures not related to payroll and social benefits include the following main items:
dividends on shares, payments on bonds and shares. With the development of market relations, it becomes necessary to take into account new types of costs associated with the participation of employees in the profits and capital of the organization;
insurance contributions to social funds, non-state pension funds and payments from them;
the cost of uniforms and workwear;
travel expenses;
costs associated with moving from one place of work to another;
expenses for paid training of employees;
expenses for the maintenance of social facilities;
expenses for social, cultural and sports events;
maintenance costs of gardening associations.
If the staff turnover is high, then there are additional costs associated with the search for a new workforce, instructing it and mastering the work. With a high turnover of personnel, the size of overtime pay increases, rejects and downtime increase, the level of morbidity, industrial injuries increases, and early disability sets in. All this increases the costs associated with personnel, leads to an increase in the cost of production and a decrease in its competitiveness.
The difference in the nature of costs included and not included in wages is important for making decisions on personnel management. Thus, the costs associated with the hiring and vocational training of new workers dictate the need to choose a certain strategy in this activity. Organizations that have a strategy of hiring high-paying employees are recruiting many candidates for each position at once, in order to expand the choice of the most professionally trained and experienced employee. By paying high wages, they avoid the direct and indirect costs of hiring inexperienced workers. The same organizations that follow a strategy of hiring low-paid workers will only be able to attract inexperienced candidates and must be prepared for the costs of training and the risk of losing an employee who has improved their skills in connection with his departure to an entrepreneur offering him higher wages. fee. Thus, saving on the wages of a low-paid employee, the organization is forced to spend more money on his education and hiring new employees.
Personnel costs- a set of costs arising in the process of using employees, and associated with the attraction, remuneration, incentives, social security, development, organization of work and improvement of working conditions of personnel. Along with wages, this includes the costs established by law, as a result of tariff agreements, as well as voluntary costs of the organization for social services (or "additional costs for personnel"), and the size and structure of the latter can vary significantly depending on financial capabilities organizations.
Modern theories and concepts of personnel management consider personnel costs as investment in the human capital of the organization thereby emphasizing the value of the people to the organization and their ability to bring future benefits to the organization.
Classification of the organization's personnel costs
| Classification signs | Types of personnel costs of the organization |
| Phases of the personnel reproduction process | 1. For production personnel: - acquisition of personnel; - training; - staff development. 2. For the distribution of personnel: - movement of personnel within the organization; - attraction of workers from outside (travel costs, lifting costs, etc.). 3. For the use of personnel: - wage fund (payroll); - payments and benefits from incentive funds; - medical service; - social services; - social protection and social security. |
| Value for the organization | 1. The initial(acquisition costs): - for the search and acquisition of personnel (preparation and organization of the workplace, the selection procedure, registration); - for preliminary training of personnel (briefing procedures carried out before going to work, instructor's time, low labor productivity of a new employee at the beginning of work). 2. Restorative(replacement costs - replacement of an employee currently working for another): - for the acquisition of a new specialist; - adaptation and training of a new specialist; - for the departure of a working specialist (dismissal payments, the costs of downtime during the search for a replacement, a decrease in the employee's productivity before dismissal). |
| Special purpose | 1. The main(payment based on labor results): - wages (piecework and time-based); - salaries of staff members; - payments to non-staff employees, etc. 2. Additional:- on the basis of tariffs and legislation (social security contributions, payment of vacations, sick leaves and disabilities, bonuses, safety expenses, etc.); - social (transportation costs, payment for w / c and medical services, payment for training and advanced training, etc.). |
| Sources of financing | 1. State: - the state budget; - off-budget sources. 2. Foundations of public organizations. 3. Organization: - production cost; - profit; - other sources. |
| Nature of costs | 1. Direct(for example, payment of severance pay). 2. Indirect(for example, a decrease in the productivity of an employee before dismissal). |
| Cost center | For each accounting unit (structural unit of the organization). |
[Organization personnel management: Textbook, 2001, p. 593]
Personnel cost structure includes three groups of expenses:
Labor costs;
Social contributions;
Other costs.
To the group "Labor costs" includes the costs of remuneration of the main personnel of the organization, including bonuses to employees for production results, incentive and compensatory payments, including compensation for wages in connection with higher prices and indexation of income, compensation paid to women who are on partially paid parental leave a child until he reaches the age specified by law, as well as the cost of remuneration of non-members of the organization's staff employed in the main activity.
IN composition of labor costs include:
Salary for actually performed work at piece rates, tariff rates and official salaries;
The cost of products given out to employees as payment in kind;
Incentive payments: bonuses (including the cost of bonuses in kind) for production results, including remuneration based on the results of work for the year, premiums to tariff rates and salaries for professional skill, high achievements in work, etc .;
Payments of a compensatory nature related to the mode of work and working conditions, including: allowances and surcharges to tariff rates and salaries for night work, overtime work, multi-shift work, for combining professions, expanding service areas, for working in difficult , harmful, especially harmful working conditions, etc .;
The cost of utilities, food and food provided to employees free of charge, the cost of payment for free housing provided to employees of organizations (the amount of monetary compensation for failure to provide free housing, utilities, etc.);
The cost of items given out to employees free of charge (including uniforms, uniforms) that remain in personal permanent use (or the amount of benefits in connection with their sale at reduced prices);
Payments for unworked (non-show) time;
Payment of regular and additional vacations, compensation for unused vacation, travel expenses to the place of vacation use and back, including payment of baggage, payment of preferential hours for adolescents, payment of breaks in the work of mothers to feed the child, as well as payment of time associated with the passage medical examinations, fulfillment of public duties;
Payments to employees dismissed from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff;
Lump-sum bonuses for seniority (bonuses for seniority in the specialty);
Payments due to regional regulation of wages (payments according to regional coefficients and coefficients for work in desert, waterless and highland areas, wage increments for continuous work experience in the Far North and equivalent areas, in the European North and other areas with severe natural and climatic conditions);
Leave payment before starting work for graduates of vocational schools and young professionals who graduated from a higher or secondary specialized educational institution;
Payment for study leave provided to employees who successfully study in evening and correspondence higher and secondary specialized educational institutions, in correspondence postgraduate studies, in evening (shift) vocational educational institutions, in evening (shift) and correspondence courses general education schools ah, as well as those entering graduate school;
Payment for the time of forced absenteeism or performance of lower-paid work;
Additional payments in case of temporary disability before actual earnings;
The difference in salaries paid to employees employed from other organizations with the preservation of the size of the official salary at the previous place of work for a certain period, as well as during temporary substitution;
Amounts paid (when performing work on a rotational basis) in the amount of the tariff rate, salary for the days on the way from the location of the organization (collection point) to the place of work and back, provided for by the work schedule on the shift, as well as for the days of delays of workers on the way due to meteorological conditions and due to the fault of transport organizations;
Amounts accrued for the work performed to persons involved in working in an organization in accordance with special contracts with state organizations (for the provision of labor), both issued directly to these persons and listed by state organizations;
Salary at the main place of work for employees during their training with a break from work in the system of advanced training and retraining of personnel;
Payment to donor workers for the days of examination, blood donation and rest, provided after each day of donating blood;
Remuneration of labor of students of higher educational institutions and students of secondary special and vocational educational institutions passing industrial practice, as well as remuneration of students of general education schools during the period of vocational guidance;
Remuneration for the work of students of higher educational institutions and students of secondary specialized and vocational educational institutions working as part of student teams;
Payment for the work of employees who are not on the staff of the organization for the performance of work by them under concluded civil contracts (including a work contract);
Other types of payments (with the exception of labor costs financed from the profit remaining at the disposal of the organization and other earmarked income).
Into the group "Social contributions" includes compulsory contributions to the state social insurance bodies, the Pension Fund, the state employment fund and medical insurance from labor costs of employees included in labor costs (except for those types of payment for which insurance premiums are not charged).
To the group "Other costs" relate:
The cost of payments for life and health insurance of certain categories of employees;
Awards for inventions and rationalization proposals;
Travel expenses, lifting costs;
Payment to third-party organizations for training and retraining of personnel;
The cost of an organized recruitment of workers.
Personnel costs are partly attributed to the cost of products (works, services), and partly carried out at the expense of the organization's profits.
The cost of production(works, services) includes the following types of personnel costs (in accordance with the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account in taxation profits approved by the Government of the Russian Federation of August 5, 1992 N 552 (as amended by the Government of the Russian Federation of 26.06.1995 No. 627, of 01.07.1995 No. 661, of 20.11.1995 No. 1133, of 14.10.1996 No. 1211, of 22.11 .1996 No. 1387, dated 11.03.1997 No. 273, dated 31.12.1997 No. 1672, dated 27.05.1998 No. 509, dated 05.09.1998 No. 1048, dated 06.09.1998 No. 1069, dated 11.09.1998 No. 1095, dated 26.06. 1999 No. 696, dated 12.07.1999 No. 794, dated 31.05.2000 No. 420)):
Expenses for the remuneration of workers involved in the production of products, the performance of work and the provision of services;
Costs associated with invention and innovation: organization of exhibitions, reviews, competitions and other events for invention and rationalization, payment of royalties, etc .;
Expenses for ensuring normal working conditions and safety measures (including providing workers with special clothing and footwear, protective equipment, maintaining locker rooms, rest rooms, as well as purchasing manuals and posters on labor protection, organizing reports, lectures on safety measures);
The costs of maintaining employees of the management apparatus of the organization and its structural divisions;
Business travel costs related to production activities, including the costs of obtaining foreign passports and other travel documents;
Costs associated with the training and retraining of personnel (including the payment of average wages to employees during their on-the-job training; payment of educational leaves with full or partial preservation of wages; tuition fees under contracts with educational institutions);
Costs related to recruitment, including payments to graduates of secondary vocational and technical institutions and young professionals who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as leave before starting work;
The cost of transporting employees to the place of work and back in directions not served by passenger transport common use;
Additional expenses associated with the implementation of work on a rotational basis, including the delivery of workers from the location of the organization to the place of work and back;
Payments for unworked (no-show) time: payment of regular and additional vacations, compensation for unused vacation, travel expenses to the place of vacation and back, including payment for baggage, payment of breaks in the work of mothers to feed the child, payment of time for medical examinations, performance of state duties, payments of remuneration for seniority, other types of payments;
Deductions (insurance contributions) to the pension fund, social insurance fund, compulsory medical insurance fund and the employment fund from labor costs of employees employed in the production of goods (works, services);
Payments under the contracts of insurance against accidents and illnesses, medical insurance and contracts with non-state pension funds that have a state license, concluded in favor of their employees;
The costs associated with the maintenance of premises provided free of charge to public catering organizations (both included and not included in the balance of the organization) serving labor collectives;
Payroll and royalties for creative workers transferred by the creative union to their funds;
Payments (insurance premiums) for compulsory types of insurance;
Loss from downtime due to internal production reasons;
Costs for compensation for harm caused to employees by injury, occupational disease or other damage to health associated with the performance of their work duties;
Payment to employees dismissed from organizations in connection with their reorganization, reduction in the number of employees and staff.
Not included in the cost of production(works, services), and are financed from the profits of the organization or other special sources:
The costs of training personnel to work for a newly commissioned organization;
Expenses for health protection and recreation activities not directly related to the participation of workers in the production process;
Expenses related to the maintenance of educational institutions and the provision of free services to them;
Expenses for construction, equipment and maintenance of cultural, household and other facilities on the balance of the organization;
Bonuses paid to employees from special purpose funds and earmarked income;
Material assistance (including gratuitous material assistance to employees for an initial contribution for cooperative housing construction, for partial repayment of a loan provided for cooperative and individual housing construction), an interest-free loan for improving housing conditions, setting up a household and other social needs;
Payment of additional vacations provided under the collective agreement (in excess of those stipulated by the legislation) for employees, including women raising children, payment for the travel of the employee's family members to the place of vacation and back;
Pension allowances, one-time benefits to retiring labor veterans, income (dividends, interest) paid on shares and contributions of the organization's labor collective;
Compensation payments in connection with the increase in prices, made in excess of the income indexation according to the decisions of the Government of the Russian Federation, compensation for the increase in the cost of food in canteens, canteens and dispensaries, or providing it at discounted prices or free of charge;
Payment for travel to the place of work by public transport, special routes, departmental transport (except for amounts to be attributed to the cost of products (works, services));
Price differences for products (works, services) provided to employees of the organization or released by subsidiary farms for public catering of the organization;
Payment for vouchers for treatment and recreation, excursions and travel, classes in sports sections, circles, clubs, visits to cultural and entertainment and physical education (sports) events, subscriptions and goods for personal consumption of employees and other similar payments and costs incurred from profits, remaining at the disposal of the organization;
Deductions (insurance contributions) to the pension fund, social insurance fund, compulsory medical insurance fund and the population employment fund from labor costs of employees of the organization employed in the non-production sector (employees of housing and communal organizations, preschool, medical, health institutions and others) ;
Other types of payments not directly related to wages.
For staff cost estimates the organization uses the following indicators:
1. Share of personnel costs in the total sales of products (works, services) (Kz) - shows what part of the organization's total revenue is spent on personnel and is calculated as:
Кз =,
where n
Zi
V- the volume of sales of products (works, services) for the period.
2. Costs per employee (3s) are calculated as:
Z s =,
where n- the number of types of costs for the organization's personnel;
3 i- personnel costs for each type for the period;
N- the number of employees in the organization.
3. Costs per productive hour (Zch) - show how much an organization costs one hour of productive labor on average in terms of personnel costs and is calculated as:
Z h =,
where n- the number of types of costs for the organization's personnel;
Zi- personnel costs for each type for the period;
T- the total number of productive hours for the period.
Generally the organization's personnel costs are regulated through the following activities:
- staff regulation(restriction of staff recruitment to the organization, training and professional development of staff, staff reduction);
- regulation of payments(limiting payments in excess of tariffs, developing clear indicators and terms of payment, adjusting internal social security funds);
- analysis of total personnel costs and directions for their optimization;
- improving efficiency and balancing results and costs(same results with less staff, better results with the same number of staff).
Questions for assessing the quality of mastering the material
1. Describe the concept of "personnel costs" of the organization.
2. What are the main types of personnel costs.
3. What groups of expenses are included in the structure of the organization's personnel costs?
4. What is related to labor costs?
5. What types of personnel costs are included in the cost of products (works, services)?
6. What types of personnel costs are financed from the organization's profits or other sources?
7. What group of personnel costs include employee benefits for inventions and rationalization proposals?
8. From what sources is the financial assistance provided to the employees of the organization financed?
9. How is the share of personnel costs determined in the total volume of sales of products (works, services) of the organization?
Literature for the lecture10
1. Alekseeva M.M. Planning the firm's activities: Study guide... - M .: Finstatinform, 1997.
2. Album of unified forms of primary accounting documentation for labor accounting and remuneration. - M .: NIPIstatinform Goskomstat of Russia, 2001.
3. Bialiatskiy NP, Velesko SE, Roysch P. Personnel Management: Textbook. - Minsk: Interpressservice, Ecoperspectiva, 2002.
4. Bukhalkov M.I. Intercompany planning: A textbook. - M .: INFRA-M, 1999.
5. Geyts I.V. Rationing and regulations (modes) of working hours: Study guide. - M .: Delo and Service, 2002.
6. Egorshin A.P. Personnel Management. - N. Novgorod: NIMB, 1997.
7. Decree of the Government of the Russian Federation of August 5, 1992 N 552 "On approval of the Regulation on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxation of profits (as amended by decrees of the Government of the Russian Federation of 26.06.1995 No. 627, of 01.07.1995 No. 661, of 20.11.1995 No. 1133, of 14.10.1996 No. 1211, of 22.11.1996 No. 1387, of 11.03.1997 No. 273, dated 31.12.1997 No. 1672, dated 27.05.1998 No. 509, dated 05.09.1998 No. 1048, dated 06.09.1998 No. 1069, dated 11.09.1998 No. 1095, dated 26.06.1999 No. 696, dated 12.07.1999 No. 794, dated May 31, 2000 No. 420).
8. Rzhanitsyna L.S. Labor price in market conditions. - M .: Profizdat, 1993.
9. Sink D.S. Performance management: planning, measuring, evaluating, monitoring and improving. - M .: Progress, 1989.
10. Personnel management of the organization: Textbook. / Ed. AND I. Kibanova. - M .: INFRA-M, 2001.
11. Management of a modern organization. Ed. B.Z. Milner, F. Fox. - M .: Economics, 2001.
12. Hentze J., Metzner J. Theory of personnel management in a market economy. - M .: International relations, 1997.
Personnel costs are an integral indicator that combines the costs of an enterprise incurred at each stage of the personnel management system: at the stages of recruiting and planning personnel, rationing, organizing and remunerating, business assessment, adaptation and career planning of employees, at the stage of training and promoting employees, when releasing and solving social problems of the collective. Odegov Yu.G., Nikonova T.V. Personnel audit and controlling: textbook. - M: Publishing house "Alfa-Press", 2006. -371 p.
Staff costs are expenses that an organization pays for labor. They act in the form of payment of monetary rewards, additional costs for the maintenance of personnel, carried out in accordance with applicable laws and tariff agreements, or voluntary social services of the enterprise. Personnel management: a textbook for graduate students [Electronic resource]
Yu.N. Pavlyuchuk and A.A. Kozlov believe that personnel costs represent that part of the value newly created in the process of social reproduction, which forms the fund of means of subsistence required for the reproduction of labor in specific socio-economic and historical conditions. Moreover, personnel costs are considered as a consolidated concept that includes budgetary expenditures of various levels, employers 'expenses, as well as citizens' funds “for the formation and development of work abilities”. The authors argue that the assignment of personnel costs cannot be limited to the reproduction of the labor force.
In the decree of the State Statistics Committee of November 27, 1995 No. 189, personnel costs are understood as the amount of remuneration in cash and in kind for the work performed and additional costs incurred by the enterprise in favor of employees. Resolution of the Goskomstat of the Russian Federation of November 27, 1995 No. 189 "On approval of the form of a one-time federal state statistical observation on the composition of the costs of an enterprise (organization) for labor and Instructions for filling it out" [Electronic resource] The main disadvantage of this definition is that the concept of personnel costs may include not only expenses incurred in the interests of the employee. After all, there are still expenses that are associated with assessing the need for personnel, its selection and placement, and it cannot be said that such expenses are made in favor of the employee, rather, these expenses are made in favor of the organization, since the organization requires personnel, for the selection of which money is spent.
For a personnel controlling system, in addition to the total amount of personnel costs, it is important to know the causes and places of their occurrence. The personnel cost accounting system should include: Controlling and audit of personnel: textbook / ed. V.S. Polovinko. - Omsk: Publishing house Om. State University, 2007 .-- 92 p.
- 1. The value of the cost of personnel management to determine the efficiency of production.
- 2. Costs for HR functions to determine the effectiveness of HR procedures and technologies, taking into account the source of costs, as well as the entire HR management system.
- 3. The cost of maintaining the personnel management service.
There are various options for classifying personnel costs.
Researchers at Omsk State University propose the following classification according to the three above listed areas of accounting for personnel costs Berkovich T.A. Audit and controlling personnel: textbook. allowance. / T.A. Berkovich. - Irkutsk: Publishing house BSUEP, 2010. - 305 p ..
Table 1
Personnel cost classification
|
Definition |
|||
|
1. By the nature of costs (the possibility of attribution to a specific object of calculation) |
|||
|
Costs are included in the cost of a specific product, are determined on the basis of a direct invoice (according to hours worked or products produced) and are directly related to the costing object |
Labor costs of key production personnel, salaries of full-time employees, payments to non-staff employees |
||
|
Indirect |
Distributed between calculation items as a percentage of basic wages and calculated conditionally. These costs cannot be identified with a specific costing object. |
Pay compensation due to price increases or income indexation, social tax, additional wages, etc. |
|
|
2. According to the dynamics in relation to the volume of production |
|||
|
Permanent |
Costs that remain unchanged when the volume of production changes |
The costs of personnel training, retraining, advanced training, labor protection, salaries of management personnel, etc. |
|
|
Variables |
Costs that vary in direct proportion to the volume of production |
Wages and salaries, as well as bonus payments and the amount of social tax |
|
|
Mixed |
Costs that change when the volume of production changes, but not in direct proportion (dependence) |
Personnel recruitment and selection costs, advertising, insurance, social security fund |
|
|
3. By time of cost recovery |
|||
|
Repeatable with every production cycle |
Basic and additional wages, social tax payments, bonuses |
||
|
Long-term |
Costs that occur rarely and once and are transferred to the value of manufactured products in parts, or periodically to the accumulation of human capital and the growth of labor potential |
Staff training, interest-free home improvement loans, capital expenditures to improve working conditions (for example, installing an air conditioner) |
|
|
4. By funding sources |
|||
|
Foundations of public organizations |
Funds allocated by special funds in the form of grants for selected scientific research |
Grants for research on labor discrimination, the status of women in organizations, etc. |
|
|
Centralized federal budgets |
Funds allocated for state social programs |
Employment assistance programs for certain categories of citizens |
|
|
Local funding sources |
Regional and city social programs |
Mortgage lending for the purchase of housing for employees of the organization |
|
|
Costs included in cost |
Costs directly related to the release of products, works, services that do not exceed the established standards or are not standardized |
Wages of workers, salaries of managers, additional payments for team leadership, payment of vacations, etc. |
|
|
Costs recoverable from profit |
Personnel costs in excess of cost standards |
||
|
At the expense of the employee |
Costs recoverable from the wages of individual employees |
Payment for training or advanced training, publications, registration of applications for inventions and rationalization proposals |
|
|
5. By centers of responsibility |
|||
|
Functional |
Personnel costs are grouped by functional units of the organization |
Responsibility centers serving, material, production, management, sales |
|
|
Territorial |
Personnel costs are grouped by territorial divisions |
By branches and representative offices |
Consider the classification of accounting for personnel costs according to E.V. Maslov. It includes the grouping:
- - By compulsory costs (mandatory and optional). This group of costs is of interest from the point of view of the possibility, through optional costs, to regulate the labor behavior of workers and to achieve increased efficiency.
- - In relation to the feasibility of cost reduction (reserve-forming and non-reserve-forming). The importance of this group of costs lies in the fact that personnel costs are an integral part of the cost of production, the reduction of which leads to an increase in profits. The managers of many enterprises, especially in unstable economic conditions, use the tactics of reducing personnel costs (not paying bonuses, reducing wages, refusing to improve their qualifications, etc.). This leads to a temporary increase in profits. But such short-sighted management faces serious negative consequences in the future, as the loss of qualifications, loss of competencies and the outflow of professionals through certain time will reduce the internal potential of the organization. As you know, investments in human resources do not give an instant result, but allow you to create a highly professional and competitive labor potential that provides effective operation organization over a long period Berkovich T.A. Audit and controlling personnel: textbook. manual. / T.A. Berkovich. - Irkutsk: Publishing house BSUEP, 2010. - 305 p ..
The next classification, which I propose to consider, is the classification of the costs of the implementation of personnel management functions. These costs are important for personnel management in the organization, because they allow you to assess the feasibility of the HR processes and selected technologies, and also allow you to take into account the costs of the operation of the personnel management service.
table 2
The list of the main costs and resources used by the functions of personnel management Controlling and audit of personnel: textbook / under. Ed. V.S. Polovinko. - Omsk: Publishing house Om. state University, 2007 .-- 87 p.
|
Cost center (HR functions) |
Cost composition |
|
|
Personnel planning |
The costs of organizing the analysis of work, division and cooperation of labor, assessment of the need for personnel; costs of collecting and recording information on the structure and number of personnel; clerical expenses, depreciation of equipment (computers, communications, etc.), salaries of the personnel manager who carries out planning. |
|
|
Staff recruitment |
Time spent preparing recruitment requirements, reviewing resumes and screening applications, interviewing and correspondence with applicants; costs of screening testing and other selection methods, medical checks, documenting the employee to the organization; advertising costs; stationery, equipment depreciation, HR manager salary. |
|
|
Personnel adaptation |
Additional payments for mentoring, costs of conducting studies to assess the level of adaptation of workers, office expenses, low level of labor productivity during the period of mastering the profession, salary of a personnel manager. |
|
|
Organization of work processes |
Time, material and financial resources on the organization of workplaces, normal working conditions at workplaces, employment conditions for workers with disabilities, maintaining the required level of safety and labor protection, purchase of overalls, organization costs, labor rationing, etc. |
|
|
Personel assessment |
Time spent on attestation interviews, remuneration of specialists participating in the work of attestation commissions, costs of preparing certification procedures, costs of remuneration for raising the ranks and qualifications of workers. |
|
|
Work motivation |
The costs of improving working conditions, building a team of like-minded people, improving the socio-psychological climate, creating funds for encouraging employees and systems of social services in the organization (payments for medical services, transport services, gifts to leaders, insurance of employees and their families, providing childcare facilities, etc.) as well as social programs. |
|
|
Incentives for staff |
Basic wages, costs of developing bonus systems for employees and the implementation of these systems in the practice of the organization, bonuses, profit sharing, overtime pay, seniority payments, other additional payments; benefits for employees, payment of regular and educational leaves, additional payments for team leadership, etc .; social tax. |
|
|
Staff development |
The costs of training, professional development, retraining, which include the costs of salaries of teachers and mentors, preparation and maintenance of orientation programs; material, informational and time costs for the development of educational programs and materials; office supplies, equipment, rental or maintenance of premises; loss of working time by employees in connection with training; time spent on assessing learning outcomes, etc. |
|
|
Labor movements |
Time spent on analyzing and organizing service and professional advancement, career management, working with a reserve for filling vacant positions, creating an information base to record the movement of personnel in an organization, salaries of a personnel manager and line managers. |
|
|
Regulation of social and psychological relations |
Time spent on conducting sociological research, trainings on team cohesion and conflict management, salaries for researchers, trainers, experts, office expenses for preparing questionnaires, questionnaires, depreciation of equipment, etc. |
|
|
Release of personnel |
Time spent on interviewing an employee, analyzing the reasons for dismissals, and the costs of resolving labor disputes. |
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