Organization, proper rationing, and remuneration of labor are categories that together occupy the most important place in the system for ensuring effective production planning. Under the remuneration of workers, it is necessary to understand the price of those labor resources that take part in the production process. First of all, it is determined by the quality and quantity of labor expended. Market factors also play a significant role. Among them, it is worth noting the supply and demand of labor; the prevailing specific market conditions; legislative norms; territorial aspects and so on. In our article, we will consider the essence and principles of the organization of remuneration.
Wages as an independent category
In a market economy, wages express the key and direct interest of employees, employers and the state as a whole. It is worth noting that maintaining a proper balance of interests of these three partiesis considered one of the main factors in the effective organization and streamlining of wages.
Let's analyze the concept and principles of the organization of remuneration. In Russian literature, it is customary to distinguish between nominal (cash) and real wages. So, the nominal should be understood as the amount of money received by the employee for a certain period of time. The real wage is a category that is characterized by the amount of services and goods that a worker can purchase in the case of a given nominal wage and a specific price level for marketable products, works and services.
The dynamism of the market type of economy, especially during its formation (transitional period in the economy), one way or another leads to changes in real wages due to inflationary and price processes. This situation necessitates appropriate changes in nominal wages in order to prevent a decline in the standard of living of workers and to ensure the full reproduction of the slave. strength.
System of principles for organizing wages
There are many principles behind wages. All of them depend on the prevailing type of property in social production, the level of development of the national economy, the state policy in terms of ensuring the minimum wage, the national we alth of a particular country, and so on.
Among the basic principles of the organization of wages, the following points should be noted:
- Definition principlethe average salary of workers. It must exceed the minimum wage set by the government.
- The principle of organizing wages, which implies maximum independence in relevant matters.
- A principle that emphasizes the outpacing rate of productivity growth relative to wage growth.
- The principle of organizing wages, specifying that payment is made in accordance with the final results of production and the amount of labor expended.
- The principle of encouraging high quality characteristics of commercial products, services, works and labor.
- The principle of material interest of employees in the growth of their labor productivity.
- The principle of organizing wages associated with the full provision of rational ratios in terms of remuneration for simple and complex, physical and mental labor.
- The principle of ensuring the ratio of wages for certain professions, categories and groups.
- Principle of wage indexation according to the rate of inflation growth.
- The principle of organizing wages, assuming that it is necessary to ensure the optimal share of salary in the cost of the product.
Additional principles
In addition to those presented above, we will indicate the principles of organizing remuneration of additional nature:
- Analysis of the average salary in similar organizations, as well as planning for its excess in future periods.
- Determination of a rational system (piecework or time) wages for some categoriesemployees.
- The principle of organizing wages at an enterprise, which involves analyzing the average salary of one person in a district (region) and planning to exceed it.
- Completely ensuring the social security of employees of the structure through intra-company and state labor guarantees.
- Qualitative analysis of dynamic changes in wage growth and its individual components (tariff rates, salaries, bonuses, rewards).
- The principle of organizing wages at the enterprise, associated with the assessment of the cost of labor (calculated as the number of family members multiplied by the subsistence minimum budget for a particular region).
Mechanism of organization
So, we have considered the basic principles of the organization of the wage system. It should be noted that today in Russia a certain mechanism has been formed related to the organization of wages. The general sequence of activities for the regulation of wages in the organization is shown in the figure:
Requirements for salary organization
At present, the market economy puts forward more stringent, fundamentally new requirements for the basic principles of organizing wages. Why is this happening? On the one hand, commercial and non-profit structures are completely independent in organizing salaries and labor, determining the size of the salary fund, setting official salaries, as well as tariff rates for employees, bonusesemployees for the quality and results of work. On the other hand, companies will have to continually look for ways to lower payroll costs and improve product quality to stay competitive.
Many organizations have tried to solve this problem through a fairly simple technique. They increased the share of wages and the price of marketable products. As a result, the firms paid the price by overstocking the finished product in the warehouse, delays in paying salaries due to lack of working capital and, accordingly, the dismissal of skilled workers and employees. Thus, not only knowledge, but also a clear execution of the functions and principles of organizing remuneration in the modern market has acquired particular relevance.
Scheme of income structure
Special attention should be paid to the conceptual diagram, which shows the income structure of an employee of the organization. It was proposed by Genkin B. M. in a textbook called "Sociology and Economics of Labor". Boris Mikhailovich highlights the components and factors of income, and also reveals the relationship between them:
Interpretation of the basic scientific principle
Next, it is advisable to consider in more detail one of the scientific principles of the organization of wages. It should be noted that payment in accordance with the final result is the most important prerequisite for achieving absolute harmony in the issue under consideration, since it implies a direct connection between wages and final productionresults. This principle fully ensures an increase in the interest of employees in the final results of labor, both qualitatively and quantitatively. The fact is that in the presented case, only the sold product is paid, that is, payment is made upon the sale of marketable products on the market according to the "goods - cash" scheme. At the same time, the salary is not limited by means of maximum limits. It depends solely on the quality and volume of the sold product and its price in the market. This is the main direction in reforming the wage category.
Consider the criteria
The following points are accepted as criteria for the final results, depending on the specifics of the structure:
- Proceeds from the sale of the product (volume of a commercial product, sales volume);
- income (net, self-supporting, gross);
- profit from the sale of the product (sometimes balance sheet and net);
- product cost (production costs, direct costs).
It is of fundamental importance that each of the performance indicators have an extremely clear quantitative measurement. Thus, all structural divisions will be aimed at its achievement. It is worth noting that the most appropriate indicator in a market economy is the proceeds from the sale of the product.
Principle of optimal wages in terms of costs
This principle involves the establishmentwages in the amount that ensures the profitable operation of the enterprise, acceptable reproduction of workers according to qualifications and age. The size of the relevant fund in a particular structure depends on a combination of factors. It is advisable to include the following points here:
- industry specialization of the enterprise;
- occupied niche in the market;
- product competitiveness;
- level of industrial mechanization;
- professional and qualification staff;
- level of external and internal specialization;
- size of lost working time;
- state of labor discipline;
- number of employees per unit of output and so on.
Establishing the regularity of the impact of these factors in quantitative terms gives the head of the company the opportunity to identify the optimal values of the salary fund, as well as to ensure the profitable operation of the enterprise. This can be realized through correlation-regression analysis. It is he who allows you to determine the quantitative indicators of the dependence of functions on the production factors affecting them. It is worth noting that in modern conditions it is advisable to take the cost of one ruble of a product as a criterion function, which simultaneously show the cost and losses (profit).
Principle of the ratio of labor productivity and wage growth rates
An important principle in establishing a payroll is the ratio of growth rateswages and labor productivity. In this case, the outstripping growth of the latter indicator serves as a positive trend. In the absence of such a trend, the amount of money, that is, wages, will to some extent exceed the amount of consumer goods. So, part of the money will be uncovered by goods. Such a situation leads to violations in the correspondence between supply and demand, an increase in inflation, as well as a decrease in the competitiveness of the enterprise's product in the market.
It is interesting to note that this indicator was among the most important in the conditions of the administrative economy of the USSR. Unfortunately, today in Russian companies it receives insignificant attention both from the side of the management of the structures and from the government of the country. The ratio of the growth rate of wages and labor productivity can be calculated as the ratio of the growth of the productivity indicator for a certain period to the growth of wages for the same time as a percentage.
For example, if labor productivity, subject to the exclusion of the inflationary factor, for the year in the company increased by 6% and became equal to 1.06, and wage growth - by 3%, that is, amounted to 1.03, then the ratio will be as follows: ST=1.06 / 1.03=1.03.
It is worth noting that a positive trend will appear when the ratio of these rates exceeds one (ST > 1). In the case of the value of ST < 1, the head of the enterprise needs to develop measures related to productivity growth or a decrease in the average salary. It should be added that growthproductivity in the company is ensured through the introduction of advanced production technologies, saving resources, increasing the qualifications of employees, reducing the loss of working time, reducing the number of auxiliary workers, and so on.
Final part
So, we have considered the concept, essence, forms and principles of the organization of remuneration. In conclusion, it should be noted that the privatization of state structures and the reduction of production volumes by up to 50% in the Russian economy once led to overhead and underemployment in many large companies. Even in such stably functioning structures as GAZ, BSZ and ZMZ, according to experts, the number of personnel is overstated by one third. Nevertheless, the implementation of a flexible social policy based on maintaining a stable workforce, an incomplete work week (usually four working days), and curbing the growth of the average wage under the pressure of inflation - all this made it possible to avoid social conflicts and strikes. It should be added that similar ones were observed in the coal industry of Komi, Kuzbass, and Donbass, as well as in the automotive industry (AZLK and ZIL).
Thus, the management of modern organizations and enterprises must necessarily comply with the key principles of remuneration of employees, presented and discussed in detail in this article. This will allow them to effectively apply economic laws in practice, as well as ensure the development of human resources and the full reproduction of the labor force, which today in practiceactivity plays an important role. It is worth remembering that the main task of organizing wages is to make wages dependent on the quality of the labor contribution of both each of their employees and the team as a whole. This approach involves increasing the incentive function of everyone's contribution.
