Calculation of remuneration at the enterprise – the Abstract , page 4


In
the composition of the wage Fund are included
accrued enterprise, institution,
organization of the amount of remuneration in
cash and kind for
spent and unspent time
incentive bonuses and allowances,
compensation payments associated with
the regime of work and working conditions, awards
and the lump sum incentive
nature, as well as payments for food,
shelter, fuel, wearing regular
character.



The inclusion of
the payroll Fund shall be:



·
Payment for time worked



·
Payment for unworked time (annual,
additional, study leave etc
p.);



·
One-time incentive payments
(bonuses, remuneration for the work
financial assistance, etc.);



·
Payments for food, housing, fuel;



·
Social payments (payment
vouchers, fare, insurance
payments, allowances to the pensions working
a lump sum on the outgoing
pension, etc.);



Fund
remuneration is planned and determined
separately but by the same groups and categories,
which is determined by the number of
working. The calculation of Fund payment
labor the following:



1.
Is determined by the direct (tariff) Fund
wages



2.
Determined payments, bonuses and allowances
to hour, daily and monthly Fund
and award in accordance with the system
pay.



3.
The sum of the direct (tariff) wage,
bonuses, payments and premiums characterizes
basic salary (core compensation Fund
of labor).



4.
The amount of basic salary and additional
salaries characterizes General Fund
pay.



2
CALCULATION OF REMUNERATION AT THE ENTERPRISE JSC
Rosneft



2.1
Characteristics of the ENTERPRISE “Rosneft”



JSC
Rosneft represents the organization
for the extraction, transportation and sale
oil is OJSC and leads
its activities on the basis of the civil code part
1. The company is a legal entity
and operates on the basis of the Charter and
The Memorandum, has its own
the property, independent balance and
account.



The founders
are legal entities and are
liability for the obligations of JSC
“Rosneft” in the amount of the share capital,
created from the funds of the founders.



Higher
the governing body of JSC “Rosneft”
is the Board of Founders, each
the founder has one vote regardless
the size of the contribution to the authorized capital.



To
exclusive competence of the Board
The founders included the definition
the main directions of social and
production (economic)
development approval of plans and reports
on their implementation. After making
mandatory payments profit shall be
to distribution among the founders.



On
all work and services undertaken by
JSC “Rosneft”, the relevant
licenses products
meets applicable state Standards. In
the composition of the staff of the enterprise includes
major and minor workers,
professionals, management and maintenance
staff. For clarity, payment
labour and material gain
interest of employees
enterprises improve efficiency
and responsibility for the execution of
duties in the enterprise
promulgated the “regulations on
the formation of the wage Fund
OJSC “Rosneft” and “Regulations
on bonuses”.



2.2
FORMS AND SYSTEMS OF REMUNERATION IN YOUR ORGANIZATION
JSC “Rosneft”



Order
the formation of the wage Fund in
the organization is established “Position
on the formation of the wage Fund
“Rosneft” and “Regulation on
bonuses”. (see Appendix A)



System
allows you to adjust the level of the Fund
payment of labor and material sets
the responsibility of managers,
professionals, employees and workers
OJSC “Rosneft” for
the implementation of economic activities.



In
according to the position of the form
remuneration adopted at JSC “Rosneft”
is the time-bonus system.
For quantitative assessment of personal
contribution of employees in the company
factors apply labor
participation (KTU), the procedure for determining
which is also designed in a “Position”.
Thus, the base CTS is equal to 1. Indicators
increase of CTS in the range from 0.5: high
the level of productivity,
effective use of equipment
execution of works in related professions
the complexity of work performed, etc.;
the value of 0,25 – high quality performance
works, absence of defects, the urgency
work, etc. Indicators, lowering KTU
a value of 0.5: poor performance
inefficient use of equipment
tools, etc.; on the value of 0,25 –
violation safety tardiness
work etc wage System
Board sizes of tariff rates (salaries),
different types of payments are fixed
collective agreement of the enterprise
and in labour contracts (article 135 of the Labor code),
concluded with employees upon entering
to work. Wages are paid
not less frequently than every two weeks (6 and 20).
The total size of all deduction at each
the payment of wages does not exceed
20%, and in the cases provided for
Federal laws, – 50% of salary
fees payable to the employee (see
Annex 1)



2.3
THE CALCULATION OF THE REMUNERATION OF LABOR IN THE ORGANIZATION OF OJSC
Rosneft



Will produce
payroll employee of JSC
“Rosneft” for a month. Since the organization
set the time-bonus
the system of remuneration, in accordance
this will produce the calculations.



Example
No. 1



Employee
No. 1 of the OAO “Rosneft”
as a specialist with a salary of
11017.77 RUB. Per month January employee
actually worked 27 days and on schedule
works, had to serve 30 days.
Calculate employee wages.
(time)



Calculation
we will produce according to the formula:



Zstand
= Tm
/ RCVf



where:



Zstand
– wages;



Tm
– solid monthly salary (rate);



InR
– schedule for this month;



Inf
– the actual amount spent
in this month of days.



Zstand
=11017.7 RUB 7 / 30дн. H 27дн. =9915.993 RUB.



Salary
employee No. 1 in January will be 9915.993
RUB (see Appendix B)



Example
No. 2



Employee
No. 2, 2nd category engineer, working in
organization of JSC “Rosneft” with a salary of
12111.564 RUB. Worker No. 2 accrued premium
in the amount of 5.3% from actual earnings.
For a month he had to work 30
days and worked 25 days. To determine
the salary of the employee number 2. (time-bonus)



For
the beginning will calculate the actual salary
the fee calculation will produce according to the formula:



Zstand
= Tm
/ RCVf



where:



Zstand
– wages;



Tm
– solid monthly salary (rate);



InR
– schedule for this month;



Inf
– the actual amount spent
in this month of days.



Zstand
=12111.564 RUB /30 days. Ч25 days.= 10092.97 RUB.



Further
calculate premiums according to the formula:



P
= Zof the stand
H P% / 100%



P
= 10092.97 RUB H 5.3% / 100% = 534.9 RUB.



Total
employee No. 2 will receive in March 10092.97 RUB.
+534.9 RUB = RUB 10627.87



(see
Appendix C)



2.4
THE IDENTIFICATION OF THE DYNAMICS OF WAGES IN
OGRGANIZATSII JSC “Rosneft”



Analysis
the use of funds for wages
each enterprise has a large
value. In the process it should
carry out systematic monitoring
the use of Fund
boards, and identify opportunities for savings
at the expense of productivity growth
labor and reduce the labor intensity of production.



Work
employees are paid.
The aggregate of basic and additional
payment
is the payroll.



The study
the use of payroll
you should start by identifying the absolute
and relative savings (overspend)
Fund. This is comparable to the actual
the expense of payroll with scheduled
(table 1).



Table
1. The analysis of the economy (overspending) Fund
wages, in thousands of rubles





















Indicators



2006
year



2007
year



2008year




1
Planned payroll



2
The actual payroll



3
Absolute savings (increase) Fund


4
Relative savings (overruns)
Fund, %




1900,0



1897,2



+
2,8



99,9


0,1




2310,0



2306,0



+
4,0



99,8


0,2




2710,0



2702,0



+
8,0



99,7


0,3




At
to the table we can conclude that
the organization for the last three years
there is a savings Fund
fees: in 2006, by 2.8 thousand rubles (0,1 %),
2007 4.0 thousand rubles (0.2 %) and in 2008
8.0 thousand rubles (0.3 %).



The main
sources of savings Fund
the Board of the organization are: the introduction of
modern organizational forms
of production and labour; the implementation of the plan
for labour and the effective use of
the strength of the workers; increasing
productivity.
(see Appendix G)



Table
2. The composition and structure of Fund
charges for expense items



















































Indicators



2006
year



2007
year



20048
year




Deviation
%



Thousand.
RUB



%



Thousand.
RUB



%




Timed
payment



Supplements
various kinds



Interest
allowance


District
ratio




1125



72,1



Of 415.5


284,6




59,3



3,8



21,9


15,0




1370



96,7



493,4


345,9




59,4



4,2



21,4


15,0




1616



102,5



578,2


405,3




59,8



3,8



21,4


15,0




143,6



142,2



139,2


142,4




118,0



106,0



117,2


117,2



Total



1897,2



100



2306



100



2702



100



142,4



117,2




Exploring
this table can say that
the organization’s payroll in
2008 compared to 2007 increased
on 396 thousand rubles and in comparison with 2002годом

on 804,8 thousand RUB., including for each
article (Annex
6, figure 1).
After examining the structure of the Fund, you can say,
the greatest specific weight in the structure
Fund accounts for pay as you go
(of 59.3 % to 59.8 %), percentage markup (from
Of 21.4 % to 21.9 %), district factor and
other costs, and the lowest copayment
various kinds



CONCLUSION



In
market conditions change approaches to
the wages are paid not costs
and the results of labour – market recognition
of the product of labor as a commodity.
Funds from the sale of goods be
the Supreme criterion for assessing the number
and quality of work



In
the first Chapter provides the notion
(essence) pay. In this Chapter
they say that in the market model
organization of remuneration on the ground
place is the interest of the employee
the results of their labor. Interest
employee is determined by motivational
policy leader. Labor motivation
the enterprise includes a wide range of
methods and techniques and is not limited to
purely material payments, there are
various forms and methods of moral
motivation:



For
ensure that workers had an incentive to
work, they need to be encouraged, providing
them vouchers to sanatoriums, recreation centers,
provide vouchers to children camps
workers and so on.



Material
the stimulation is different
bonuses, allowances, additional payments and wages
Board workers.



Personal
the results of the labor activity
the employee linked to the level of his
payment via diverse systems
of payment that can be as simple
complex, piecework, time-based,
collective, individual,
proportional, progressive, and
regressive.



In
this Chapter reveals the essence,
the concept of the most common forms
and systems of remuneration:




jobprice there and its types;




time wage and its types;




tariff system of remuneration;




the tariff-free wage system;




incentive wage system;




other (unconventional) payment system
labor.



System
remuneration is a way of comparing the
pay for work with its results.



From
the diversity of existing forms
and systems of remuneration of each entrepreneur
chooses the system that best
consistent with specific
the conditions of production (nature
of products, specific
the technological process level
management market, volume of demand
and so on).



Choice
enterprise of one form or another (system)
wage depends on many factors,
but in any case, in modern conditions
the system chosen needs to reflect
facing it strategic goals
the management philosophy of its leaders,
traditions as well as to take into account are
its resources and material
the interests of the employees. Criterion
the correct choice of system of payment
labor must be economic
efficiency.



From
what kind of remuneration system
used in the enterprise, depends
the wage structure of employees:
prevails it fixed
part (rate, salary) or variable
(piecework perquisite, bonuses).



Accordingly
will be different and the influence of material
promote the performance
of the employee or team.



Second
the Chapter addresses the organization of accounting
of remuneration at the enterprise JSC
“Rosneft”.



In
this Chapter describes what form
wage is used for this
the company, to be calculated
of the economic situation.



Here
the analysis of the formation of the Fund
enterprise wage, to be
the analysis of the dynamics of the wage Fund



In
the organization for the last three years
(2006-2008) were observed savings Fund
salary: in 2006, 0.1% in
2007 to 0.2% in 2008 to 0.3 %.



The main
sources of savings Fund
the Board of the organization are: the introduction of
modern organizational forms
of production and labour; the implementation of the plan
for labour and the effective use of
the strength of the workers; increasing
productivity.



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2004.



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http://realreferat.narod.ru/



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