Work plan in the institution. The meaning of the labor plan, indicators, source materials for preparation. The hourly tariff rate is calculated using the formula

Enterprise planning: lecture notes Makhovikova Galina Afanasyevna

Lecture 7 Labor planning and wages

7.1. Goals, objectives and technology of labor and wage planning

The most important point in the use of labor resources at the enterprise is the justification of the need for personnel and the placement of workers in workplaces in accordance with the composition and structure of the divisions and production facilities of the enterprise, their mode of operation, the technological layout of the main production and auxiliary equipment, service areas, qualifications of workers and employees, etc.

The plan for labor and its payment justifies the enterprise’s need for the number of employees and the wage fund, as well as labor productivity in planning period and its increase compared to the base period.

The labor and payment plan contains the following subsections:

Personnel plan;

Labor productivity plan;

Pay plan.

The main tasks for developing a labor and wage plan are:

Ensuring constant growth in labor productivity and its faster growth compared to wages;

Ensuring a rational ratio of the number of personnel employed directly in production with the number of personnel engaged in maintenance and management;

Establishing the correct salary ratios for various categories of workers in accordance with the quantity and quality of their work;

Stimulating the work of each member of the team, as well as the team as a whole, to improve the performance of the enterprise;

Providing personnel with the necessary qualifications.

The labor planning process is an integral part of tactical planning. In the plan for labor and number of enterprises, labor productivity indicators are calculated; the complexity of manufacturing a unit of product and the planned volume of commodity output, the number of employees in the context of various categories of personnel, the planned amount of costs for maintaining the enterprise’s personnel and their structural divisions, the number of released (dismissed) and hired workers; measures are planned to improve the organization of labor, training, retraining and advanced training of personnel, the formation and use of personnel reserve; initial data is prepared for planning the wage fund and wage fund, the average salary of enterprise employees, etc.

The labor and personnel plan is developed on the basis of the production and sales plan, since the number of personnel is directly related to the volume of products produced and services provided. At the same time, the need for personnel depends on the degree of validity of the norms and standards applied at the enterprise for time, service, number, controllability and efficiency.

The technological process of labor and headcount planning is a sequence of interconnected procedures that have a certain set of initial data, an algorithm for calculating indicators and a finished result. During the planning process, the following planning 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;

Personnel development is planned.

An important element when planning the number of employees at an enterprise is the calculation of the planned balance of working time, i.e., determining the average number of hours that a worker will work during a certain planned period (year, quarter, month). The basis for calculating the planned balance is the reporting data for last year taking into account measures aimed at reducing losses of working time.

7.2. Planning the number of employees

Planning the enterprise's needs for labor resources carried out separately for workers and for managers, specialists and employees. This is explained by the fact that production standards and service standards are not established for the management apparatus. To determine the number of workers, three main calculation methods are used: by labor intensity of work, by service standards and by workplace.

Planned number of workers by labor intensity of work determined based on the following initial data: volume and nomenclature production program, the labor intensity of manufacturing products for each item, the rate of fulfillment of time standards, the planned useful (effective) working time fund.

The complexity of a production program at an enterprise can be calculated in two ways: 1) by direct calculation and 2) based on reporting data. With direct calculation, the labor intensity of a production program is determined by multiplying the quantity of products for each item by the planned labor time required to produce a unit of product. The time spent on the manufacture of comparable and newly mastered products, on changing the balances of work in progress, as well as on the production of special tools, devices, spare parts, on carrying out major repairs of fixed assets, on the provision of services is calculated. capital construction, for the production of other products. When calculating the labor intensity of that part of the product that is not taken into account in the nomenclature, they proceed from the specific labor intensity per one thousand rubles of the same or similar products. The second method of determining the labor intensity of a production program is simpler, but less accurate: the reported labor intensity is adjusted using coefficients that take into account measures aimed at reducing the labor intensity of manufactured products. This method of calculation can be used if there is no development of new, incomparable products in the planning period.

If shifts in labor intensity are insignificant, then only the number of production workers changes. The number of auxiliary workers, specialists, and office workers remains unchanged in this case.

The planned number of main and auxiliary workers employed in standardized work (Chn) is determined by the formula:

This text is an introductory fragment. From the book Theory accounting: lecture notes author Daraeva Yulia Anatolevna

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From the book Salaries: accruals, payments, taxes author Tursina Elena Anatolyevna

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From the book Salaries: accruals, payments, taxes author Tursina Elena Anatolyevna

3. Salary deductions

From the book Show Me the Money! [ Complete Guide on business management for entrepreneur-leader] by Ramsey Dave

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From the book The Story of My Success [collection] by Ford Henry

The labor and wage plan consists of subsections: justification for the growth of labor productivity, calculation of the number of employees, wage fund, labor and training needs.

The labor and wage plan is developed on the basis of production volumes (for transactional workers), current tariffs (for time workers) and established salaries (for administrative management personnel).

The plan for labor and wages must be closely linked to the organization, regulation and payment of labor, plans for production and sales of products, profits and profitability.

In the plan for labor and wages, labor productivity is calculated based on the production of gross output (marketable products at comparable prices) per average employee and based on the labor intensity of manufacturing products. Labor productivity in the plan is established in absolute terms and as a percentage increase compared to the previous period.

Labor productivity is the most important indicator economic efficiency labor activity workers and production in general. The level of labor productivity is determined by the ratio of the quantity of products or services produced to labor costs, for example, to the number of employees. The development of society as a whole and the well-being of its members depend on the level and dynamics of labor productivity.

The level of labor productivity at enterprises is usually determined by the formula

where PT is the level of labor productivity, rub. (T);

VP - production of products in natural or in monetary terms, t (rub.);

PE - number of personnel, people.

The growth of labor productivity is justified by special calculations. Reserves for growth of labor productivity are the possibility of more complete use of the productive power of labor, all factors of increasing its efficiency through improving equipment, technology, improving the organization of production, labor and management.

Material and technical factors include increasing the technical and energy equipment of labor on the basis of continuous development scientific and technological progress. The main directions in production are: mechanization of production with the transition to automation; an increase in the unit capacity of machines and devices with an increase in the power supply of labor; electrification of production; creation of fundamentally new technologies that ensure intensification of production and reduction of labor costs; reducing the material consumption of products.

As a result of the action of material and technical factors, it increases many times productive force labor and declines technological complexity products. The savings in the number of EH with a reduction in labor intensity is determined by the formula

where E cht is the economy of numbers;

T b and T p - labor intensity of products in the base and planning periods (before and after the implementation of the event);

In p - planned production of products in this version of the technical solution;

F p - planned working time fund per worker;

K n - coefficient of compliance with standards.

When replacing the molding machine, the labor intensity of 1 ton of product is reduced from 54 to 35 man-hours, the output will be 190 tons; F p - 1760 h; Kn - 1.1. The headcount savings is 2 people. [(54 - 35) X 190/(1760 X 1.1)].

TO organizational factors growth of labor productivity includes the organization production processes. The regional location of enterprises and the organization of transport connections are important; level of specialization and cooperation; rationalization of logistics, energy supply, and repair services.

Important role improves the quality of planning taking into account the future needs of the developing market; organizational and technical preparation of production; timely implementation new technology and technology; modernization of existing equipment; ensuring current and major repairs and uninterrupted operation of machines, mechanisms, equipment, equipment, as well as clear organization of in-plant logistics.

Labor organization occupies a special place. This is the rational division and cooperation of labor between various categories, groups of workers and individual performers; organization and maintenance of workplaces; improvement of sanitary and hygienic working conditions. Personnel development plays an important role; study and systematic dissemination of advanced techniques and methods of work; organization of rational, scientifically based work and rest regimes; strengthening labor and production discipline; development of forms of collective labor, multi-machine and multi-unit service.

The effect of socio-economic factors is due to the fact that the implementation of diverse organizational activities occurs as a result of the purposeful labor activity of the people participating social production. The driving force is the interest in achieving a certain result, satisfying the material and spiritual needs of production participants and ensuring, on this basis, an increase in labor productivity.

The total number of employees in the labor and wage plan is established as the average number of personnel. Average salary number of employees - the number of all personnel of the enterprise on average for the planned period (year, quarter, month), payroll- number of personnel on a certain date.

The number of personnel is planned by categories: workers, students, management personnel, specialists, office workers and junior service staff and separately for the main and auxiliary production workshops. The number of core workers is planned according to time standards (piece workers) and service standards (time workers). The needs of workers in auxiliary production are determined according to the plan for the scope of work and service standards, taking into account labor protection and safety requirements.

The number and composition of managers, specialists, employees and MOP of the enterprise and its shops is established by the staffing table, for the development of which management standards can be used in relation to the structure and nature of the work of the enterprise.

The wage fund at the enterprise is planned separately by categories of workers: workers, students, management personnel, specialists, office workers, junior service personnel.

The planned wage fund includes remuneration for labor that is necessary to complete the task, taking into account the number of personnel, the applied forms and systems of remuneration (time-based, piece-rate, regular salary), additional payments and allowances, the current bonus position and the planned working time fund for each categories of enterprise employees.

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Labor plan

Plan

Objectives and content of the labor plan

The meaning and role of the labor plan are determined by the following points:

personnel costs make up a significant part of the enterprise’s costs and determine the selling price of products and their competitiveness;

The company's personnel are the most important production factor. It depends on him how effectively the means and objects of labor are used at the enterprise, how successfully the enterprise as a whole operates. Therefore, every enterprise must develop and implement personnel policy, which serves as the initial basis for personnel planning;

Currently, the collective and investment nature of labor is increasing. This is expressed in the development and implementation at the enterprise of a significant number of different innovative projects, in which a large number of workers are involved. The effectiveness of these projects largely depends on how coordinated the efforts of the implementers are, which can only be ensured on a systematic basis;

The level of wages in our country is unjustifiably low. Correspondingly low specific gravity labor costs in the cost of production. The main share in the cost is occupied by material costs. It is possible to increase the level of wages only on the basis of rational labor planning.

The purpose of developing a labor plan is to determine the rational (economically justified) need of the enterprise for personnel and ensure its effective use in the planned period of time.

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

creation of a healthy and efficient workforce capable of achieving the goals set by the plan;

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

training, retraining and advanced training of company personnel;

improvement of labor organization;

labor stimulation;

creating favorable working and rest conditions for personnel;

increasing productivity and quality of labor;

ensuring an optimal balance 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 planning process is an integral part of the overall enterprise plan. However, if planning material factors of production is not particularly difficult, then personnel planning is the most difficult. This is due to the fact that each member of the company’s workforce has his own potential labor capabilities, character traits, and in this regard he is unique. Hence, labor collective as a planning object, it does not represent the sum of the company’s employees, but is characterized by a synergistic effect, which is extremely difficult to evaluate.

The labor plan calculates labor productivity indicators; the complexity of manufacturing a unit of product and the planned volume of product output, the number of employees in the context of various categories of personnel, the planned amount of costs for maintaining the personnel of the company and its structural divisions, the number of released (dismissed) and hired workers are determined; measures are planned to improve the organization of work, training, retraining and advanced training of personnel, the formation and use of a personnel reserve; initial data is prepared for planning the wage fund and wage fund, the average salary of the company's employees, etc.

The labor plan is developed on the basis of the production and sales plan, since the number of personnel is directly related to the volume of products produced and services provided. At the same time, the need for personnel depends on the degree of validity of the norms and standards applied at the enterprise for time, service, number, controllability and efficiency.

Financial plan characterizes economic opportunities and effectiveness economic activity, determine the amount of funds allocated for wages and influence the amount of costs for maintaining the company’s personnel. In turn, the amount of personnel costs affects the level of company costs and is reflected in the cost plan.

The enterprise innovation plan contains measures to improve the organization of labor, as well as other innovations (innovations) directly or indirectly related to a decrease or increase in the number of personnel and the costs of maintaining them in the planned period. Based on this section, requirements for the qualification and professional level of the company’s personnel are formed based on planned changes in equipment, technology, organization of production, labor and management.

Planning the number of employees

Let's consider the technological process of labor planning and the number of employees.

The technological process of labor and headcount planning is a sequence of interrelated procedures that have a certain set of initial data, an algorithm for calculating indicators and a finished result; during the 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 and its planned structure are calculated

labor costs are planned.

The purpose of the labor plan is to calculate the planned number of workers and the costs of paying them, included in the cost of products (works, services).

To do this, you must first calculate the effective time fund of the 1st worker.

Table 4.1 - Calculation of the effective time fund of 1 worker per year

Indicators	Discontinuous production	Continuous production
	according to the report		according to the report

1. Calendar fund, days
2. Calendar non-working days:
2.1 Weekends
2.2 Holidays
3. Nominal fund, days
4. Absences, days
4.1 Another vacation(main and additional)
4.2 Study leave
4.3 Due to illness
4.4 With permission from the administration
4.5 By for unjustifiable reasons
5. Effective time fund, days
6. Nominal working day, hour
7. Intra-shift time loss, hour
8. Average working day, hour
9. Effective fund, hour

The calendar fund is established according to the calendar for the corresponding year.

Number of days off and holidays in continuous production ( furniture manufacturing, sawmilling, veneer production) is also set according to the calendar.

In continuous production (production of slabs) there are no holidays, and the number of days off is calculated in accordance with the accepted operating mode of the enterprise.

The nominal fund is equal to the difference between the calendar fund and non-working days(holidays and weekends).

Next and study leave, absences with the permission of the administration are planned at the level of reporting data.

The plan provides for measures to improve working conditions, which will reduce the length of absence due to illness.

Absences for unexcused reasons are not planned.

The effective time fund in hours is determined by multiplying this fund in days by the average working day.

The average working day is defined as the difference between the nominal working day and intra-shift losses (the plan provides for their reduction if the analysis reveals that they are unproductive).

The number of workers can be determined by the following methods:

1. By workplace or service standards according to the following formula:

Where m- number of jobs;

C- number of job changes;

T rm- average effective time fund of 1 workplace;

T R- planned fund of effective time of 1 worker.

2. According to the labor intensity of manufactured products

, ( 13)

Where Q- planned production;

t- labor intensity of production per unit of production, people. /hour.

3. According to production standards

The number of workers is calculated using the formula:

, ( 13)

Where Q- planned production;

N - production rate;

Payroll planning

The tariff wage fund is calculated using the formula:

, (12)

Where H pl. - planned number of workers;

TS - average tariff rate;

The hourly tariff rate is calculated using the formula:

, ()

Where Salary min - minimum wage established by law, rub.;

n- average number of hours of work per month (taken from production calendar for a specific year);

TO mapi - tariff coefficient i- th category.

The annual wage fund is calculated using the formula:

, ()

Where D- coefficient of additional payments to the tariff fund (accepted as the average in the reporting period, if the plan does not provide for its change);

TO R. - district regulation coefficient (accepted as the average in the reporting period, if the plan does not provide for its change);

planning labor wages

The number of employees is planned according to typical structures management using industry standards.

The salary fund for employees is planned in the following sequence:

The wage fund for salaries is calculated using the formula:

Where H- number of employees, people;

ABOUT Wed. - average official salary, rub.;

12 is the number of months in a year.

The annual wage fund of employees is calculated using the formula:

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Labor plan

When studying the topic, it should be noted that planning of labor indicators is carried out in the form of developing a Labor Plan.

which is the most important section of the economic and social development enterprises.

The labor plan consists of two sections:

Industrial and production activities;

Non-industrial group.

The first section contains such planned indicators as the number of industrial production personnel, labor productivity growth, the wage fund of accounting and non-staff workers, the material incentive fund, average wages, wage cost standards per unit of production.

For the “non-industrial group” section, the number of employees, wage fund, and average wage are planned.

Plans are drawn up according to the following scheme:

Analysis of indicators for the previous period, assessment of the expected implementation of the plan and identification of existing reserves;

Determining the main objectives and developing the main indicators of the plan;

Balancing all sections of the plan.

Studying in more detail the planning of labor indicators, one should focus on planning labor productivity as one of the main elements of the resource justification of the enterprise’s production program.

The information base for labor productivity planning is:

Enterprise working time balance;

Manufacturing program;

Plan of organizational and technical means;

Capital construction plan;

Information on operational accounting of working time costs in the reporting period (working time sheet, photograph, self-photography).

The factor method consists of calculating the increase in labor productivity based on the factors of its growth. This is the most common method of labor productivity planning.

Labor productivity planning involves the following processes:

Calculating savings work force under the influence of factors (Ezag)

Determination of the initial number of industrial production personnel in the planning period (Chvikh)

Determination of the planned number of employees (NPL)

Calculation of the increase in labor productivity (ΔPPpl) in the planning period.

At the first stage of labor productivity planning, factors affecting labor savings should be identified and summarized.

deΣChsb - the total number of managers, specialists and employees in the base period, people; ΣChs norms - follow progressive norms adopted in the planning period, people.

The change in the number of employees as a result of improved use of working time (FWU) can be calculated:

where Db, Dpl - the number of working days worked on average by one worker, respectively, in the base and planned periods; Npvp - the initial number of PPP, adjusted taking into account the influence of structural changes in production, persons; Samples - the proportion of workers in the base number of workers,%.

Increasing the technical level of production. Labor savings due to technological growth

production level (PO) is calculated using the formula:

Where t1, t2 are the labor intensity of manufacturing a unit of product, respectively, before and after the introduction of a technical measure, standard hours; Npl - planned volume of production, kind, units; Kv - time coefficient, determined by dividing the number of months of the event in the planning year by 12.

Commissioning and development of new facilities.

The change in the number of employees (Chosv) is defined as the difference between the number planned for new enterprises (it is established on the basis technical projects), and the number that would be needed given the basic labor productivity for the industry as a whole.

The total savings in the number of employees (Esag) is calculated as the sum of the savings in personnel (N) for each of the listed factors.

Ezag = Chstr + Chq + M control + Chfrg + M t.r + Chosv,

At the second stage of labor productivity planning, the initial number of industrial production personnel in the planning period is calculated using the formula:

where K is the growth rate of production volume in the planning period,%.

The third stage of labor productivity planning involves the following calculation:

Chpl = Chvikh - Ezag,

At the final fourth stage of labor productivity planning, the increase in labor productivity (ΔPPpl) in the planning period is calculated using the formulas:

If a change in the labor intensity of the production program as a whole is known for the enterprise, then:

where ΔТprogr is the percentage of reduction or increase in the labor intensity of the production program in the planning year.

where is Erob. h - savings (increase) in working time spent on implementing the production program in the planned year, standard hours; Tprogr.b - labor intensity of the production program in the base year, standard hours.

The purpose of in-plant planning is to determine the planned number of employees of the enterprise. It is aimed at ensuring proportionate and dynamic development of personnel and provides for determining the general and additional needs of employees in the planning period, as well as calculating their qualification structure.

One of the tasks of headcount planning is to ensure the predominance of the growth rate of the volume of economic activity over the growth rate of the number, which reflects the intensity of production development (growth in labor productivity).

Personnel planning includes:

Forecasting the enterprise's future personnel needs;

Study of the labor market (skilled labor market);

Analysis of enterprise workplaces;

Development of programs and activities for personnel development.

The number of employees is planned according to individual categories personnel. To calculate the planned number of core workers, it is extremely important to determine the actual working time fund. The calculation of working time funds is based on the compilation of working time balances for one average worker. The working time balance establishes the average number of hours that one average worker must work in a planning period.

It must be borne in mind that working time balances are compiled for such a category of personnel as workers. To determine the planned number of employees, the following are used:

The planned number of workers in auxiliary production can be calculated using the following methods:

Structural relationships;

Regulatory.

The general need for managers, specialists and employees can be determined in accordance with the labor intensity of the assigned functions, controllability standards, and the level of mechanization of the work of management personnel based on standard staffing schedules.

To plan the number of employees as a whole for the enterprise, you can also use traditional methods:

Factor-analytical:

Chpl = VP / PPP,

where OP is production volume; PPP - planned output per worker;

Experimental-statistical:

Chpl = Chswit + M;

Balance sheet (balance of labor personnel):

Chpoch + P = 3 + Chkin. ,

where Pr is the number of employees hired; 3 - number of dismissed workers.

Next important issue This topic is payroll planning in an enterprise.

In modern conditions of the national economy, no one allocates funds for wages to enterprises. Salary expenses are part of total costs enterprises, therefore their regulation is given great attention. Accordingly, the need for objective and scientifically based wage planning increases, which involves planning the wage fund and average wages.

Work plan in the institution. The meaning of the labor plan, indicators, source materials for preparation. The hourly tariff rate is calculated using the formula

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Objectives and content of the labor plan

The meaning and role of the labor plan are determined by the following points:

personnel costs make up a significant part of the enterprise’s costs and determine the selling price of products and their competitiveness;

The level of wages in our country is unjustifiably low. Correspondingly low specific gravity labor costs in the cost of production. The main share in the cost is occupied by material costs. It is possible to increase the level of wages only on the basis of rational labor planning.

The purpose of developing a labor plan is to determine the rational (economically justified) need of the enterprise for personnel and ensure its effective use in the planned period of time.

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

creation of a healthy and efficient workforce capable of achieving the goals set by the plan;

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

training, retraining and advanced training of company personnel;

improvement of labor organization;

labor stimulation;

creating favorable working and rest conditions for personnel;

increasing productivity and quality of labor;

ensuring an optimal balance 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.

Planning the number of employees

Let's consider the technological process of labor planning and the number of employees.

The technological process of labor and headcount planning is a sequence of interrelated procedures that have a certain set of initial data, an algorithm for calculating indicators and a finished result; during the 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 and its planned structure are calculated

labor costs are planned.

The purpose of the labor plan is to calculate the planned number of workers and the costs of paying them, included in the cost of products (works, services).

To do this, you must first calculate the effective time fund of the 1st worker.

Table 4.1 - Calculation of the effective time fund of 1 worker per year

Payroll planning

The tariff wage fund is calculated using the formula:

, (12)

Where H pl. - planned number of workers;

TS - average tariff rate;

The hourly tariff rate is calculated using the formula:

, ()

Where Salary min - minimum wage established by law, rub.;

n- average number of hours of work per month (taken from production calendar for a specific year);

TO mapi - tariff coefficient i- th category.

The annual wage fund is calculated using the formula:

, ()

Where D- coefficient of additional payments to the tariff fund (accepted as the average in the reporting period, if the plan does not provide for its change);

TO R. - district regulation coefficient (accepted as the average in the reporting period, if the plan does not provide for its change);

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Labor plan