MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ACADEMY OF STATE AND MUNICIPAL MANAGEMENT UNDER THE PRESIDENT OF THE REPUBLIC OF TATARSTAN

FACULTY OF ECONOMICS

DEPARTMENT OF ECONOMICS

in the discipline "Enterprise Economics"

Performed:

2nd year student

4081 groups

Minnullina Ch.R.

Supervisor:

Ph.D. Ignatieva O.A.

Kazan 2009

Introduction……………………………………………………………………………….3 – 4

2. Personnel planning at the enterprise…………………………….11 – 13

3. Staffing of an enterprise during a crisis……………..14 – 18

Conclusion……………………………………………………………………....19

List of references………………………………………………………...20

Introduction

Today, almost all enterprises are taking anti-crisis measures. They are trying to find new, non-standard solutions in business, maintain their client network, and control costs more tightly. Changes are also taking place in the HR sector. Therefore, enterprises need specialists who can skillfully implement an anti-crisis strategy. And who, if not a financier, can give practical advice on how to save and increase capital. Requirements for employees are changing, and there are changes in the personnel policies of enterprises. After all, the qualifications of the specialist planning the strategy determine whether the enterprise can simply survive during a crisis or be able to find new opportunities for promotion and development.

In this regard, the chosen topic of the abstract is relevant.

Object research is the entire personnel of the enterprise and its structural divisions: workers, employees, managers; subject– social and labor relations in enterprises regarding the social and economic efficiency of using personnel.

Purpose The abstract is personnel assessment, studying personnel selection and career guidance, as well as training the qualifications of enterprise employees during a crisis, which can competently build and implement an anti-crisis strategy.

To achieve this goal, it is necessary to solve the following tasks:

Determine the content of the labor and personnel plan;

Characterize labor productivity;

Consider the payroll;

Analyze personnel planning at the enterprise;

Describe the staffing of the enterprise during the crisis.

The assigned tasks were logically predetermined structure work, which consists of an introduction, three chapters sequentially covering the topic, a conclusion and a list of references.

It should be noted that the topic under consideration in the abstract is sufficiently covered in the literature. Fundamental and applied research aimed at proper planning of personnel support for enterprise activities was carried out by scientists, including Shvandar, O.I. Volkov, M.E. Sorokin, M.G. Lapusty.

When writing the abstract, legal acts, monographic and educational literature, magazine and newspaper articles devoted to this problem.

When developing a labor and personnel plan, the main task is to provide for a systematic increase in labor productivity as the main condition for increasing production volume and increasing its efficiency. The labor productivity indicator is calculated as the annual production of standard-net, marketable (gross) products at comparable prices per one average employee of industrial production personnel. Another important indicator in this section is the wage fund. The average is also calculated here. wage workers. To determine the labor force needs of enterprises, a balance calculation of the additional need for workers and employees and the sources of its provision is developed.

The efficiency of using a company's human resources is characterized by labor productivity, which is determined by the quantity of products produced per unit of time, or labor costs per unit of products produced or work performed. The main indicators of labor productivity at the enterprise level are indicators of output (B) and labor intensity (Tr) of products, calculated using the following formulas:

B = q / H si,

where q is the volume of products produced or work performed in natural or conventionally natural units of measurement; Ch si – average number of employees; T is the time spent on the production of all products, the norm is hours.

The most common and universal indicator of labor productivity is production. At industrial enterprises, depending on the unit of measurement of production volume (q), there are 3 methods of specific output - natural, cost and standardized working time.

A positive definition of the factors influencing the work environment and the behavior of individuals regarding productivity is, first of all:

Consideration of labor in accordance with the economic approach, i.e. improving the relationship between labor income and the use of the labor factor;

Assessment in monetary terms of labor results and labor costs. From the point of view of personnel economics, this means optimizing the relationship between the productive results of an individual’s activities and his costs;

From the point of view of the theory of factors of production, the use of labor as a tool and its inclusion among other factors of production.

In a market economy, enterprises experience competitive pressure. The market constantly compares the appearance, quality, price and other characteristics of products. Uncompetitive products, and accordingly, their manufacturers, sooner or later leave the market. The mechanism of free pricing and competition directs resources, including labor resources, to where their use is most effective in terms of meeting the aggregate demand for goods and services and minimizing the costs of all types of resources for the production of products (works, services).

For an individual enterprise, this means that it must produce in-demand products of the required quality at the lowest cost.

In relation to labor costs, this means that the number and professional qualifications of workers are justified, taking into account: the planned volume of production, requirements for product quality, its labor intensity, and the need to maintain production equipment in working order.

Excess payroll costs production costs, reduces profits and reduces profitability. At the same time, the lack of funds, especially during periods of inflation, causing a decrease in wages, can lead to an increase in staff turnover and destabilization of the team.

Minimizing the size of the wage fund should not lead to a decrease in real wages and the guarantee of payments for work performed.

The wage fund is the totality of individual earnings accrued by the employee; it is the totality of individual earnings accrued to employees by the employer, regardless of the source of covering these costs: cost, profit, special-purpose funds or any other targeted income. The composition of the wage fund is not determined by the legislation of the Russian Federation.

The wage fund includes: amounts of wages accrued by the enterprise in cash and in kind for hours worked and unworked; incentive payments and allowances; compensation payments related to working hours and working conditions; bonuses and one-time incentive payments; payments for food, housing, fuel, which are systematic.

The source of the wage fund is both cost and part net profit, and the structure of the wage fund contains elements financed simultaneously from both the cost of production and net profit, in particular one-time incentive payments.

The success and prosperity of any organization largely depends on the efficiency of personnel, and efficiency - on the mechanism for forming the wage fund. Today, more and more attention is paid to finding effective models for organizing the wage fund and incentive systems for workers.

There are three possible fundamental approaches to models of organizing remuneration.

The first model assumes an increase in the share of its guaranteed part in the earnings structure, increasing it to 80–90%. This option is acceptable for large enterprises with clearly regulated technological processes and stable production volumes. It is assumed that in such conditions, with rational placement and proper training and motivation of personnel, individual intra-qualification differences in labor results will not amount to more than 10 - 20%. The main way to increase labor income for a worker in this model is a working career.

Improving the organization of wages at an enterprise of this model implies:

Strengthening the role of collective - contractual regulation of wages;

Streamlining tariff conditions for remuneration;

Establishing reasonable ratios in wage levels for various professional and qualification groups of workers, depending on the complexity of the work and in-plant unified wage scales;

Review of the procedure for payment of allowances, additional payments, bonuses and other remuneration;

Increasing the share of payment according to the tariff and creating optimal ratios of this share with variable part wages.

The second model, on the contrary, is focused on minimizing the guaranteed part of earnings and individualizing the level of wages based on increasing its flexible part. Such an approach involves regular and detailed recording of labor merits and systematic assessment of personnel, which undoubtedly increases the labor intensity of payroll calculations. The main factor in increasing earnings in this model is increasing individual performance results. This model is typical for small businesses and firms operating in the service sector.

Increasing the flexibility of wages and its ability to quickly and adequately respond to changes in the productivity of workers helps to increase its stimulating function.

At the enterprise level, we are talking about the individualization of an employee’s earnings, when when determining the amount of payment, not only such characteristics as length of service, qualifications and professional excellence, but also the importance of the employee for the enterprise, his ability to achieve certain current and future goals, and most importantly, the implementation of this ability. Enterprises began to use more flexible remuneration systems; they can be divided into tariff and non-tariff systems.

Planning of the enterprise's personnel needs is carried out in the labor and personnel plan. The purpose of development

this plan is the definition of rational

staffing needs and ensuring efficiency

its effective use in the planned period.

The main tasks that are solved in the labor planning process include the following:

Formation of an optimal gender, age and qualification structure of the company’s workforce;

Training, retraining and advanced training of personnel;

Labor stimulation;

Creation of favorable working and rest conditions for personnel;

Increasing productivity and quality of work;

Ensuring an optimal ratio between the number of personnel, wages and labor productivity in the planned period;

Personnel rotation (hiring, dismissal, transfer to another job);

Optimization of funds for staff maintenance, etc.

The labor and personnel plan has three sections:

work plan,

- staffing plan,

- salary plan

board.

In the plan for labor and number of enterprises, labor productivity indicators are calculated; the complexity of manufacturing a unit of production and the planned volume of commodity output is determined, the number of employees in the context various categories personnel, the number of released (dismissed) and hired workers; initial data is prepared for planning the wage fund and wage fund, the average salary of the company's employees, etc.

The total planned number of employees is determined as the sum of the number of production staff and personnel employed in non-industrial farms and organizations of the company.

When planning, you should distinguish between the attendance, payroll and average number of employees of the company.

Turnout number

determined when planning the number of workers. It represents the number of workers who must be at work every day to ensure normal production.

Headcount

includes the total number of all employees of the company (permanent, seasonal, temporary), including employees actually working, on business trips, on vacation, who did not come to work due to government duties and illness, as well as with the permission of the administration, who committed absenteeism and so on.

The roster changes constantly throughout the year. Therefore, when planning, population indicators are determined by average

payroll,

when the sum of the payroll number of personnel for all calendar days is taken into account.

During the personnel planning process, the following planned calculations are performed:

The implementation of the labor and headcount plan for the previous period is analyzed;

Planned indicators of labor productivity are calculated;

The standard labor intensity of manufacturing a unit of production, work and commodity output is determined;

The planned balance of working time for one employee is calculated;

The need for personnel, its planned structure and movement are calculated.

The firm's supply of labor resources is determined by comparing the actual number of workers in the base period by category and profession with the planned need.

The staff attrition rate is determined by the ratio of the number of dismissed workers during the analyzed period to average number employees for the same period (in%):

The recruitment rate is determined by the ratio of the number of hired employees for the analyzed period to the average number of employees for the same period (in %).

The labor plan plays a huge role in planning the activities of a trading enterprise. the main task when drawing up a plan - ensuring continuous growth in labor productivity and average wages, economical and productive use work force, increasing the qualification and cultural level of workers.

Personnel planning should address issues of increasing labor efficiency, developing the abilities of workers and creating worthy person working conditions. Personnel planning should answer the following questions: how many workers, what qualifications, when and where will be needed; how to attract the necessary personnel and reduce unnecessary personnel without causing social harm; how best to use personnel according to their abilities; how to ensure the development of personnel to perform new work; how to maintain employee knowledge in accordance with the needs of the enterprise; what costs will the planned personnel activities require; determination of the remuneration system and labor incentives.

The labor plan includes the following main sections.

1. Planning of personnel requirements - the need for personnel is determined by comparison between the future need and its availability according to the forecast. Based on this, measures are planned to achieve or maintain quantitative and qualitative correspondence between need and availability. These activities consist of:

Study and optimization of labor organization and technological processes;

Attracting, redistributing, releasing and developing (training) personnel;

Specialization and cooperation of personnel, improvement of social services.

2. Planning the number of employees - determining the minimum number of employees required to achieve the planned volume of sales of products and services. When determining the number, it is necessary to take into account turnover, expansion of production, retirement to study, conscription into the army, etc. - additional need for personnel.

3. Planning the wage fund - the payroll is the amount of funds necessary for the enterprise and its divisions for payment for all types of work performed by employees of the enterprise. When planning a payroll, wage systems for workers are determined ( minimum bid, tariff schedule, prices for piece work).

4. Labor efficiency planning - the efficiency of living labor that creates value and is measured by the number of values ​​created in a unit of time by one worker.

5. Planning the labor intensity of products - characterizes the cost of human labor.

Planning social development- determination of the socio-demographic structure of personnel, provision of workers with household, housing, and cultural goods, assessment of the level of hard work, injuries, and industrial diseases. Additional Information information about the socio-psychological climate in the team is obtained as a result of interviews, questionnaires and testing of employees.

One of the most important factors successful commercial work enterprise is the effective use of human resources. Analysis of indicators on labor and wages, in this regard, is one of the most important stages general analysis activities of economic entities.

Analysis of the composition, movement and efficiency of use of the enterprise's personnel begins with studying the number of workers, their composition in groups and movement within the enterprise.

To characterize the human resources of a trading enterprise, a whole system of indicators is used.

The quantitative characteristics of personnel are measured primarily by such indicators as payroll, attendance and average number of employees.

The payroll number is the number of employees on the payroll as of a certain date, taking into account the employees hired and retired for that day.

The attendance number includes only workers who report to work.

To determine the number of employees for a certain period, the average number on the payroll is used. The average number of employees per month is determined as the quotient of dividing the sum of all list data for each day by the calendar number of days in the month.

In order to effectively manage the processes of formation and use of personnel at trade enterprises, classification is used according to the following main characteristics:

· Management staff

· Sales and operational personnel

· Support staff

The division of the personnel of a trading enterprise into categories of workers represents the most general form of functional division of their labor.

· By position and profession. At trading enterprises, management personnel include executives (managers), specialists, etc.; as part of the trade and operational personnel - positions (professions) of sellers, cashiers, cashier controllers, etc.; as part of support staff - the professions of packers, loaders, cleaners, etc.

· By specialty. Specialist positions include economists, financiers, commodity experts, accountants, etc.; within the sales force, sales specialties are distinguished food products, sellers non-food products and so on.

· By skill level. Employees of main positions, professions and specialties, depending on the level of knowledge, skills and work skills, are divided into a number qualification categories(sellers and cashiers - 3, specialists - 4, loaders - 6, etc.).

· By gender and age. In accordance with the current accounting procedure at trade enterprises, men under the age of 30 years, from 30 to 60 years old, and over 60 years old are distinguished; and women, respectively, under 30 years old, from 30 to 55 years old, over 55 years old. In order to effective management movement of personnel to large enterprises trade, a more detailed grouping of workers by age can be adopted.

· Based on work experience in trade. Current accounting practices provide for the grouping of employees trading enterprises with up to 1 year of experience in trade; from 1 year to 3 years; from 3 to 10 years; over 10 years. For specific personnel management purposes, this grouping can also be detailed.

· In relation to property. Depending on this characteristic, trade enterprises distinguish between employees - owners of their property and employees.

· The nature labor relations. On this basis, employees of trade enterprises are divided into permanent and temporary.

The movement of workers in the enterprise (turnover) is characterized by the following indicators:

· hiring turnover ratio is the ratio of the number of all hired employees for a given period to the average number of employees for the same period;

· turnover ratio for retirement is the ratio of all retired employees to the average number of employees;

· staff turnover rate is the ratio of those who left the enterprise for unjustified reasons (at the initiative of the employee, due to absenteeism, etc.) to the average number of employees (determined for a certain period).

Human resource management is concerned with the development and implementation personnel policy, the main goals of which are:

· meeting the enterprise's personnel needs;

· ensuring rational placement, professional qualifications and job promotion of personnel;

· effective use of the enterprise's labor potential.

Labor productivity is the efficiency and effectiveness of using the enterprise's human resources. To measure labor productivity, two indicators are used: output and labor intensity.

The main factors for increasing labor productivity can be classified in three areas:

1. factors that create conditions for the growth of labor productivity: the level of development of science, advanced training of workers, strengthening labor discipline, reducing staff turnover, etc.)

2. factors contributing to the growth of labor productivity: material and moral incentives, improvement of wages, introduction of scientifically and technically sound labor standards, introduction of progressive technology, etc.

3. factors that directly determine the level of labor productivity at the enterprise: mechanization and automation of production processes, improving the quality of labor, eliminating downtime, eliminating defects, improving management and labor organization, etc.

The labor and personnel plan plans indicators of labor productivity, the number of workers in all categories of industrial personnel (industrial production personnel), payroll (payroll fund), average monthly salary, and draws up a personnel training plan.

The initial data for calculating the labor and personnel plan are:

1.Planned production output in physical terms (Mn)

2. Labor intensity of manufacturing a unit of production (T ed.)

3. Total piece rate per unit. products (R sd)

4.Current tariff rates and official salaries

5.Applicable provisions “On bonuses”

Calculation of the labor and personnel plan begins with planning labor productivity indicators.

3.1 Calculation of the number of industrial production personnel of the workshop

According to the nature of the functions performed in production, all employees of the enterprise are divided into two groups:

1) industrial production personnel - workers engaged in

production, maintenance and management.

2) non-production personnel - employees employed in organizations and institutions serving employees of the enterprise.

The industrial production personnel include:

1.leaders

2.specialists

3.employees

4.workers:

basic

auxiliary

auxiliary production

Managers include employees who perform the functions of organizing and managing an enterprise.

Specialists include intellectual workers with secondary specialized or higher education (accountants, engineers, technologists)

Employees include workers who perform functions that do not require special technical training (secretaries, cashiers, archivists).

According to the nature of the functions performed, workers are divided:

1. The main production workers are workers who are directly involved in the manufacture of products, the implementation of technical activities. progress (seamstresses, cutters, etc.)

2. Ancillary production workers are workers who serve the main production workers (cleaners, quality control inspectors, order pickers, foremen)

3. Auxiliary workers - workers engaged in repair and adjustment, as well as maintenance of workplaces in the main production shops - they do not participate in the manufacture of products, but contribute to its implementation.

Planning of the number of employees is carried out separately for all categories of PPP.

1)Planning the number of main production workers.

Initial data:

Product output in standard hours

Working time fund for one worker

A coefficient that takes into account the average percentage of fulfillment of production standards.

Nmain = Vn/h / Fvr * KVN (3.1)

In n/h - the amount of working time that is necessary to produce the planned output of products.

Vn/h =ted.1 * Mpl +ted * Mpl2 + … +ted.n* Mpln (3.2)

tizd – labor intensity of the product by model

Mpl – planned release by model

Fvr = (Dk - Dp - Dv) * Tcm * (100% -z) / 100% (3.3)

Where z is the average percentage of absences due to good reason.

2) Planning the number of auxiliary production workers.

Carried out taking into account the planned output per shift and established production standards.

For the quality control inspector:

Ncounter = Mpl / Nvyr (3.4)

M pl – planned release per shift of main workers.

N vyr is the production rate established for the controller or order picker.

For cleaners:

Ndec =Sc/nob (3.5)

S c - workshop area

N ob - standard of service

For foremen:

Nbr =Nmain/nupr (3.6)

N main - number of main workers

N control - controllability standard

For order pickers and forwarders:

Ncomp.=Mpl/Nvyr.

(3.7)

MPL - planned production of products per shift

Nvir - production norm

3)Planning the number of support workers.

NFor a repairmansles =. Oye (3.8)

. / Nob

Oy. e is the amount of equipment in conventional units.

N ob - standard of service 4) Planning the number of specialists and employees, managers. Determined based on staffing table

(a document that is developed at the enterprise taking into account the existing management scheme; it indicates the names of positions, the number of employees for each position and the salary amount).

Table 3.1 – Calculation of the scope of work on maintenance of process equipment

Table 3.2 – Calculation of the number of auxiliary production and auxiliary workers			Profession	Unit	measurements	Amount of work in units measurements
						Maintenance rate, production rate in units.	measurements
Planned number of workers, people.
2. One shift
Two shifts 1. Foreman
Quality Control Controller
3. Cleaner
production premises
4. Picker
1. 5. Forwarder
production premises
Total

Auxiliary workers

Repairman

Ndress = 485/500 = 1 person

Ncomp=254/240 =1 person

Nexp=254 /254 = 1 person

Nsles = 294.4 / 140 = 2 people

The total number of workshop workers includes the number of main production workers, auxiliary production workers and auxiliary workers, taking into account the number of work shifts.

N total = N basic + N p.p. + N vsp. (3.9)

Ntotal = (62*2)+14+4=142 people

The number of managers, specialists and employees is determined on the basis of the staffing table. In this case, it is necessary to use the experience of sewing enterprises of a similar range. When calculating the number of production process foremen, controllability standards are used.

Nm =Nmain / Nupr. (3.10)

Nm.= 62/ 30 = 2 people where:

Nosn - number of main production workers

Nupr – standard of controllability, persons

Table 3.3 – Calculation of the number of managers, specialists and employees

List of positions	Number of employees, people
	Maintenance rate, production rate in units.	measurements
Managers
1. Workshop manager
2. Site master
Specialists
1. Process engineer
2. Quality Expert
3. Economist

3.2 Calculations of the wage fund and the average monthly salary of the industrial production personnel of the workshop

Payroll is the amount of money provided to pay employees in the period.

Payroll is calculated separately for each category of PPP.

The initial data for calculating the payroll is:

1.Planned production output in physical terms (Mn)

2. Number of temporary workers and their qualifications

3. Total piece rates for sewing products

4.Current tariff rates and official salaries

5.Applicable provisions “On bonuses”

For planning payroll, there are:

Hourly payroll

Daily payroll

Monthly (annual) payroll

The hourly payroll includes all payments for products produced or time worked during the year:

1) Payroll for piece workers (direct piece-rate payroll)

2) Payroll of temporary workers

3) Bonuses: 3.1-Piece workers

3.2-For temporary workers

4)Additional payments

4.1- For work in the evening

4.2- Reserve workers

4.3-For professional excellence

4.4-For individual training

4.5-For mastering new models

Daily payroll includes:

1) Hourly payroll

2)Additional wages for hours not worked during the working day:

2.1-Payment of preferential hours for teenagers

2.2-Payment for breaks for nursing mothers

Monthly (annual) payroll includes:

1)Daily payroll

2) Additional wages for hours not worked during the month or year:

2.1- Regular holidays

2.2- Additional holidays

2.3- For fulfilling state and public duties

The piecework worker's payroll is calculated:

F sd = M n * R sd (3.11)

R sd - total piece rate for sewing units. products

The payroll of a temporary worker is calculated for each category separately, and then summed up:

F pov = ∑1.6 St *N*F vrv (3.12)

St- tariff rate

Bonuses for piece workers and time workers:

P R = F sd *P/100% (3.13)

P R = F pov *P/100% (3.14)

All additional payments included in the hourly payroll are planned as a percentage of the direct piece-rate payroll:

D hour =F sd *P cha c / 100 % (3.15)

P hour - percentage of additional payments included in the hourly payroll

Additional wages included in the daily and monthly (annual) payroll are planned as a percentage of the hourly payroll:

D days = F h * P days / 100% (3.16)

D months = F h * P months /100% (3.17)

P dn - % of additional wages included in the daily payroll

P month - % of additional wages included in the monthly (annual) payroll.

The average percentage of all additional payments is determined based on an analysis of the enterprise’s performance for the reporting period.

Table 3.4 – Calculation of the wage fund for auxiliary production and auxiliary workers

Table 3.2 – Calculation of the number of auxiliary production and auxiliary workers		Number of workers in two shifts,	Hourly tariff rate or salary per month, rub.	Annual working time fund for one worker.	Tariff wage fund, thousand rubles.
							Amount thousand rubles
Ancillary production workers
Planned number of workers, people.
2. Quality Control Controller
3. Industrial premises cleaner
Quality Control Controller
3. Cleaner
TOTAL
4. Picker
1. Repairman
TOTAL
TOTAL

F brig = 4 * 18,000 * 11 / 1000 = 792.0 thousand rubles F cont = 4 * 17,000 * 11 / 1000 = 748.0 thousand rubles F trim = 2 * 9,000 * 11 / 1000 = 198, 0 thousand rubles F comp = 2 * 12,000 * 11 / 1000 = 264.0 thousand rubles F exp = 2 * 12,000 * 11 / 1000 = 264.0 thousand rubles F sales = 4 * 19,000 * 11 / 1000 = 836.0 thousand rubles

Table 3.5 - Calculation of the direct wage fund of piece workers

RSD = St 4 * Tizd rub. where: (3.18)

RSD - total piece rate for sewing a unit of product

Tiz – average labor intensity of the product

RSD = St 4 * Tizd = 84.16 * 1.38 = 116.14 rub.

Fsd=Mn * RSD thousand rubles where: (3.19)

Fsd - payroll of the piecework worker

RSD - total piece rate for sewing a unit of product

Fsd=Mn*Rsd=115.0*168.32=19356.8 thousand rubles

Table 3.6 – Calculation of the planned wage fund for production workers

	Composition of the wage fund	Percentage of bonuses, additional payments and additional salaries	Amount, thousand rubles
	Direct salary fund: piece workers temporary workers
	piece workers temporary workers
	for work in the evening reserve workers behind individual training students for professional excellence
	Other surcharges
TOTAL: hourly wage fund
	Payment of preferential hours for teenagers
	Payment for work breaks for nursing mothers
TOTAL: daily wage fund
	Payment for regular vacationers
	Payment additional holidays
	Payment for time spent performing government duties
	Social payments
	Other payments
TOTAL: monthly (annual) wage fund

Psd = F sd * Pr/100 (3.20)

Psd=19356.8 * 40%/100 7742.7 thousand rubles

Dhour =F sd * P/100 (3.21)

Dvech=19356.8 *2.5/100=483.9 thousand rubles

Drez=19356.8 *0.2/100=38.7 thousand rubles

Dind=19356.8 *0.3/100=58.1 thousand rubles

Dprof=19356.8.2*1.5/100=290.4 thousand rubles

Dproch=19356.8 *10/100=1935.7 thousand rubles

Fchas=Fsd+Fpov+Psd+Ppov+Dchas (3.22)

Fhours = 19356.8 +2 684.0 + 6 099.7 + 1274.9 + 2211.0 = 27 518.8 thousand rubles

Ddn=Fhour* Pdn/100 (3.23)

Dpodr=27,518.8*0.1/100=27.5 thousand rubles

Dper=27,518.8*0.2/100=55.0 thousand rubles

Dyear =Fhour*Pdn/100 (3.24)

Additional = 27,518.8*10.5/100 = 2,889.5 thousand rubles

Dgos.ob=27,518.8*0.5/100= 137.6 thousand rubles

Social security = 27,518.8 *6.5/100 = 1,788.7 thousand rubles

Dproch=27,518.8*20/100= 2,751.9 thousand rubles

Fmes(year) = Fdn+Dmes(year) (3.25)

Fmes=27,518.8+2,889.5+137.6+1,788.7+2,751.9= 35,169.0 thousand rubles

Where: FSD - payroll for pieceworkers or direct fund for pieceworkers

Fpov - payroll of time workers

Psd - bonuses for piece workers

Hourly - additional payments included in the hourly payroll

Ддн - additional salary included in the daily payroll

Dgod - additional salary included in the annual payroll

Table 3.7 – Calculation of the wage fund for managers, specialists and employees

List of positions	Number of workers in two shifts, people.	Official salary per month, rub.	Annual payment fund thousand rubles.
					Amount thousand rubles
Managers
1. Workshop manager
2. Site master
TOTAL
Specialists
1. Process engineer
2. Economist
3.Quality expert
TOTAL
TOTAL for the workshop

FOT= Ok *N*12/1000 (3.26)

Payroll 1 =1*25,000*12/1000= 300.0 thousand rubles

Payroll 2 =4*20,000*12/1000=960.0 thousand rubles

FOT special 1,2,3 =1*22,000*12/1000= 264.0 thousand rubles

Pr=FOT*Pr/100 (3.27) Pr 1 =300.0*30/100=90.0 thousand rubles

Pr 2 =960.0*30/100=288.0 thousand rubles

Pr special 1,2,3 =264.0*30/100=79.2 thousand rubles

Based on the data obtained, we determine the average monthly wage per worker and per employee. The calculation is performed using the formulas:

Zsr=FOT/N*12 where: (3.28)

Z av – average monthly wage per worker;

Payroll – annual wage fund for production workers;

N is the number of main, auxiliary and auxiliary production workers, taking into account the number of work shifts.

Zsr=FOT ppp /P *12 (3.29)

Payroll ppp =Fmes (year)+Fruk+Fspecial+Fservice (3.30)

Payroll pp =44027.7+2052.0+615.6=46695.3 thousand rubles

P=Ngeneral+Nhands+Nspecial+Nservice (3.31)

Р=142+8=150 persons

Z av – average monthly wage per employee;

Payroll pp - wage fund for workers;

P – number of employees.

3.3 Calculation of labor productivity indicators

Labor productivity (LP) is the amount of product produced by one worker in a certain time under normal working conditions.

Labor productivity (LP) characterizes labor efficiency and is one of the most important indicators of production efficiency and labor productivity.

Average annual production per worker:

PT = V LF * 1000/ N where: (3.32)

PT – average annual production per worker;

N – number of production workers, taking into account the number of shifts (main, auxiliary, auxiliary production);

In n/h – production output in standard hours.

PT = V n/h * 1000/N=230.0*1000/142=1619.7 n/h

PT R = IN LF * 1000/R where: (3.33)

PT r – average annual production per worker;

P – number of employees.

PT p = V n/h * 1000/R=230.0*1000/150=1553.3 n/h

Main growth paths for PT:

1. Mechanization, automation, modernization of production processes (implementation new technology and technologies), which reduces the labor intensity of the product.

2.Improving the qualifications of employees.

3.Improving the use of working time (elimination of equipment downtime, tardiness and absenteeism)

4.Improving working conditions

5. Carrying out activities on the scientific organization of labor

6.Material incentives for employees

4. The concept of a production operation, the classification of operations, the concept of an element of an operation

5. Classification of working time costs in printing, standardized and non-standardized categories of working time costs

6. Labor standardization: labor standards, their functions and role in production management

7. Remuneration: forms and systems

8. Tariff system and its elements

9. Timing and photographic timing: difference from photography of working hours, methodology for conducting and processing observation data

10.Classification of labor standards

2.3. Organization, standardization and remuneration of labor at industry enterprises

3. Norms as the basis for organizing wages.

1. Basic principles of effective production organization

2. Types, forms and methods of organizing production

3.Main elements of the production process

5. The concept of the production cycle, its duration and structure

6. The concept of an enterprise production system

8. Operational production management systems

9. Contents and tasks of production maintenance

2. 5.Quality management

1. The essence of the concept of “quality”, “product quality” and “service quality”

2. Classification of product quality indicators

3.Basic quality standards for products and services

6.Total quality management system (tqm): essence, principles

7.International and Russian standards of the ISO 9000 series in the field of quality management.

2.5.Quality management

Purpose of the method

General rules of construction

Advantages of the method

Disadvantages of the method

Expected Result

2. 6.Marketing

3. Product in marketing activities: essence, product life cycle, classification by degree of novelty

1. Product, benefit: essence, features and properties

2. Use value, value and exchange value of goods: essence, causes and conditions of occurrence, method and nature of manifestation, development and types of exchange value

5. Capital circulation and cost formation

6. Product cost: essence, types, formulas, calculation methods

7. Price calculation methods; determining prices based on break-even analysis

8. Calculation of prices for printing work based on the use of indicators chseo and chserm

9. Cost of printing works (services): essence, types, composition and classification of costs included in the cost, choice of accounting unit. See question 12

10. Retail prices for publishing products: composition, accounting units, pricing factors, calculation methods

11. Cost of publishing products: essence, types, composition and classification of costs included in the cost

12. Cost of printing works (services): essence, types, composition and classification of costs included in the cost, choice of accounting unit

Section 3. Strategic planning at the enterprise

1. Concept, objectives, basic principles of planning

2.Objectives, basic principles and methods of planning

3.Planning resource support for the organization’s activities

Question 5. Labor and personnel plan: goals, objectives, main sections.

7.Plan for cost, profit and profitability of products (works, services).

8. Cost of printing works (services): essence, types, composition and classification of costs included in the cost.

9.Profit and profitability planning

1. Theoretical foundations of profit planning and production profitability

1.1 Profit planning

1.2 Profitability planning

10.Model of formation and distribution of profits at a printing enterprise.

3. 2. Logistics

1. Material flow, its structure, units of measurement, logistics operations with material flow

2.Modern methods of organizing material flow management, process approach, kaizen, sadt-modeling

6.Logistics costs: essence, types

7. Information flow: units of measurement, types, logistics operations with information flow

3. 3. Strategic management

1. Strategic management: essence, objectives, advantages of strategic management, main stages of development of strategic management, types of management activities

2.Scientific approaches to strategic management

3. The concept of organizational strategy, types of strategy

4. Reference business development strategies, their essence and content

5. Characteristics of strategic analysis tools

6.Methods of strategic diagnostics of an organization: swot analysis, essence and technology of implementation

7. M. Porter’s theory of competitiveness

8. Diversification strategy, essence and content.

9.Integration strategy, essence and content.

10. Functional strategies, their classification and content

1. Editorial and publishing process: definition, stages.

3. Units of measurement for publishing products

4. Types and composition of thematic plans, the procedure for developing and approving thematic plans.

7. Cost of publishing products: essence, types of classification of costs included in the cost.

Question 5. Labor and personnel plan: goals, objectives, main sections.

The main objective of the labor and personnel plan is to ensure the rational, effective use of enterprise personnel in the manufacturing process.

The initial data for drawing up a labor plan are:

long-term plan for the development of the enterprise;

results of product market research;

results of analysis of the production and economic activities of the enterprise for the previous period;

legislative acts and others regulations of an all-Russian and industry-wide nature on issues of wages, social protection of the population, as well as industry standards of time and output for processes printing production as a recommendation.

Frames or labor resources enterprises- this is a set of employees of various professional and qualification groups employed at the enterprise and included in its payroll. The payroll includes all employees hired for work related to both core and non-core activities.

The labor and personnel plan includes the following sections:

Planning for labor productivity growth.

Planning the number of employees.

Payroll planning.

Improving the qualifications of enterprise employees.

6. Labor productivity planning.

Labor productivity is characterized by the number of products (volume of work performed) produced by one employee (worker or worker) per unit of working time, or its inverse indicator of labor intensity, which is characterized by the amount of working time (man-hour) spent on the production of one accounting unit of production.

The system of indicators (measurements) of labor productivity is formed depending on the following factors:

meter of production volume (natural or cost indicators);

units of working time (year, quarter, month, day, hour);

number of employees, which are taken into account when planning.

Accordingly, depending on the measurement of production volume, three types of labor productivity indicators are distinguished:

1) group of cost indicators;

2) a group of natural (physical and conditional) indicators;

3) labor meters (standard hour, man-hour).

Cost indicators are universal, are currently determined through contract prices, are influenced by inflation and do not very clearly characterize real labor productivity.

Natural indicators, in turn, have limited use; they are used in drawing up plans for enterprises (main workshops and sections), are not affected by inflation, and give a factual idea of ​​labor productivity in the manufacture of a specific type of product.

Labor meters characterize the dynamics of labor productivity in a specific operation. In this case, the standardized labor intensity of manufacturing a certain volume of products (unit) is divided by the planned or actual labor costs for the production of the same volume of products. This is the most accurate measure of labor efficiency, but has limited use.

Depending on the number of workers taken into account when planning labor productivity, indicators are distinguished per one employee of industrial production personnel and per one production worker (main or auxiliary).

Depending on the unit of working time, the following types of labor productivity are distinguished: annual, quarterly, monthly, ten-day, daily, shift and hourly.

Hourly labor productivity can be considered the most accurate. Daily depends on hourly productivity, as well as on the duration of the shift in hours and intra-shift loss of working time. Monthly labor productivity is influenced by the daily productivity and the number of working days planned to be worked during the month per worker (or worker). Annual productivity is always less than the monthly productivity multiplied by 12 months (this occurs due to regular vacations of workers). Thus, the basis of this The group of labor productivity indicators consists of two factors:

hourly labor productivity;

the number of hours worked by one employee per year.

Hourly labor productivity is the main indicator of labor efficiency, which depends on:

level of mechanization and automation of production;

technology used;

quality of raw materials and supplies;

employee qualifications;

interest in work;

working and production conditions.

To increase labor productivity it is necessary: ​​to increase the technical level of production; improve the organization of production, labor and management; improve the product range and range; improve product quality (elimination of defects and their prevention); take account social factor, influencing the labor incentive system and other industry and non-industry factors.

To use real opportunities to increase labor productivity, it is necessary to develop a complex that would change the factors of production conditions. At the same time, measures of various content (technical, organizational and others) affect either a decrease in the labor intensity of products (reserves for reducing labor intensity) or a deterioration in the use of working time (reserves for working time). The intensive way to increase labor productivity by reducing the labor intensity of manufacturing products is practically limitless. Extensive factors are less effective and quite limited, since the calendar, routine and nominal working time funds are limited.

When drawing up a plan to increase labor productivity, the entire sum of indicators is calculated, namely:

average annual labor productivity (by dividing the planned volume of production in the appropriate units of measurement by the planned average monthly number of employees);

average monthly labor productivity (by dividing the annual planned production volume by the number of man-months planned to be worked);

average daily labor productivity (by dividing the planned volume of production by the number of man-days planned to be worked);

average hourly labor productivity (by dividing the planned volume of production by the number of man-hours according to the plan).