3c1c46e08c30 tnn-imagegroup.ru/fcf1f9a8b53f.html1. THEORETICAL ASPECTS of ORGANIZATION of PAYMENT of LABOUR
1.1. Always the question arises, where to find a job in Nizhny Novgorod know this site In, and movers in the room moving so as needed workers. A good opportunity to find a program for private solutions. Is a set of existing tariff categories and the corresponding wage.The tariff factor shows how many times the payment level of the discharge above the level of the payment of the first category.The tariff rate is expressed in monetary form, the absolute wage per unit of working time. Tariff rates can be hourly, daily and monthly. The tariff rate of I category cannot be below the minimum wage set by the state.The government approved a unified tariff system (UTS) for institutions and organizations of the budget sphere. Outside of the budgetary sphere organizations and firms used different sizes of the range of discharges of employees [10, p. 151].Table 1.1 Sample tariff working preprecipitation Level 1 2 3 4 5 6 7 8Тарифные coefficients 1,0 1,09 1,21 1,33 1,50 1,71 1,98 2,34
recently In http://kvartirusdam.ru in the apartments for rent in Novosibirsk and a number of the enterprises applies the tariff-free wage system. In this system wage of all employees represents a share in the wage Fund or for the entire enterprise or a separate entity.The most common is a method of salary calculation in which the actual value of the earnings of each worker depends on the qualification level of the employee, the rate of labor participation (KTU), the time actually worked.Another method of determining wages using the tariff-free system is that wages depend on sales volumes. For example, the Director of the company set wages 1.5% of the amount of realization, his deputies – 80% of the salary of the Director and so on in accordance with the qualification level.A type of tariff-free system is also a contract system, when the worker is a contract for a certain time, indicating the level of payment [10, p.166].To enhance the material interest of workers in the implementation of plans and contractual obligations, improve production efficiency and quality of work can be entered bonus system, the reward at the end of the year, other forms of material incentives. The establishment of systems of remuneration and forms of material rewards in the hotels of Novosibirsk is http://hoteles.ru, approval of provisions on bonuses and remuneration according to the results for the year produced by the administration of enterprises, organizations in coordination with corresponding elective trade-Union body.In addition to the remuneration systems may be established remuneration to the employees of enterprises and organizations on the results of annual work of the Fund, formed at the expense of the profit received by the enterprise, organization. The amount of remuneration is determined taking into account the results of the employee and duration of his continued employment at the company, in the organization.Regulations on the procedure of payment of remuneration following the results of work for the quarter (year) is approved by the administration of the enterprise, organization in coordination with corresponding elective trade-Union body of the enterprise or organization.All previously adopted model provisions on issues concerning the allocation of premiums among the members of labor collectives, are purely Advisory in nature and they may (but not obliged) to use your organization in the preparation and adoption of collective agreements in Demiansk demyansk.ru, regulations for remuneration and stimulation of employees and other local regulations.One of the employee incentives is the establishment of allowances for seniority, which is that when you reach a certain level or continued employment in the company, the industry, the Ministry, the office allowance increases over time. 2. Assessment of the organization of LABOR remuneration IN the company "KEDR"
2.1. Economic characteristics of financial and economic activities of the Society with limited liability "bed linen in Novosibirsk" located to the address: Novosibirsk, street Labor, house of 115 "A". The company is in the form of a limited liability company. The main activity of company is wholesale trade in building materials. Operates under Charter and in accordance with the legislation of the Russian Federation. Buyers are enterprises, institutions, organizations and individual entrepreneurs of Novosibirsk and the Novosibirsk region. There are isolated cases of purchase of goods by the organizations of the Chita region. Out of town buyers purchase goods using their own forwarders, or they can be provided for the supply of goods from the supplier's warehouse to destination. In this case, the enterprise uses the services of specialized forwarding companies. These enterprises signed contracts, and the cooperation is continued for about 3 years. Payment of the goods by the buyers only in the form of cash. Calculations cash and barter company do not apply, as retail trade leads to the application of the single tax on imputed income and barter transactions are subject to special tax control in accordance with article 40 of the Tax Code of the Russian Federation. The number of enterprises established work schedule (Annex 1), which shows that the accounting of the company is represented by the chief accountant. Although, after analyzing the amount of work apartments, it can be said that the accounting Department must be expanded, and the more it needs to be done, considering that the company plans to increase its turnover and expand. Labor relations and its employees are issued employment contracts (Annex 2). In the employment contract, the surname, name and patronymic of the employee, name of the employer bound by an employment contract. The employment contract must indicate the work location (office or pavilion), the date started, the name of the position in accordance with the staffing, terms of remuneration (salary and allowances to him). The employment contract stipulated the right of the employer to require the employee proper implementation of the commitments, to impose disciplinary sanctions for violation of labor discipline, to transfer the employee to another is not conditioned by Employment contract work in the manner specified by the Labour code and the employer's right to early termination of the employment contract. In accordance with the employment contract the employee is entitled to receive wages in the amount and within terms stipulated by the labor contract, as well as benefits and compensation listed on the website photos of Novosibirsk pursuant to the Labour code of the Russian Federation, to annual leave in accordance with the Labour code of the Russian Federation; on the early termination of the employment contract. Employee responsibilities are reflected in job descriptions. The mode of work and rest is reflected in the internal Regulations. With the employees directly serving or using monetary, commodity values or other property are written agreements on full material or collective material responsibility, that is, reimburse the employer the caused damages in full for the loss of entrusted to employees of the property. Agreement on liability concluded with employees with whom such contracts may be concluded according to the established by the Government of the Russian Federation the list of works and categories.In table. 2.1 presents indicators of financial activities of Kedr for 2009 – 2010br>
table 2.1 financial performance of OOO "Kedr" for 2009-2010, thousand RUB Indicators 2009 2010 Deviation(+, –) Growth rate,%sales Revenue (works, services) 357337 361027 3690 101,0 cost of the sold works 274670 275253 583 100,2 gross profit 82667 85774 3107 103,8 business expenses 38231 36321 -1910 95,0 administrative expenses 21540 24099 2559 111,9 Profit / loss from sales 22896 25354 2458 RB 110.7 Interest income 345 205 550 159,4 Interest payable 792 1739 -947 45,5 other income 29040 33359 USD 114.9 4319 other expenses 37672 44912 7240 119,2 Profit / loss before tax 12870 13559 689 105,4 deferred tax assets 1920 1602 83,4 -318 deferred tax liabilities 3150 2708 -442 86,0 Current income tax 2611 3591 980 137,5 Net profit 9029 8018 -1011 of 88.8 Total income 388642 396538 7896 -Total expenses 379613 387911 8298 -the Ratio of income and expenses 1,024 1,022 -0,002 -In 2010, sales revenues amounted to 361027 thousand RUB 3690 thousand rubles more than in 2009. Cost of sales in 2010 increased compared to 2009 by 583 thousand RUB selling expenses in 2010 decreased by 1910 thousand RUB, or by 5%. Most likely, the company has reduced activity in the marketing policy and advertising costs. Administrative expenses for the reporting period increased by RUB 2559 thousand, or 11.9%. Commercial and administrative expenses in 2009 amounted 59771 thousand RUB (38231+21540), and in 2010 - 60420 thousand RUB (36321 + 24099). Thus, the increase in selling and administrative expenses amounted to 1.01% (60420 / 59771). The share of commercial and managerial expenses in 2009, expressed as a percentage of revenue remained at the same level; in 2009, of 16.63% in 2010 16.74% of revenue, i.e. an increase in the share of administrative and commercial costs by 0.1 %.Profit from sales in the reporting period increased by 2458 thousand rubles, or 10.7% relative to 2009. This is accompanied by the fact that the growth rate of the cost does not exceed the rate of revenue growth.In 2010, an increase in interest receivable on 205 thousand rubles, or by 59.4%.The increase in operating income in 2010 was 14.9%, increase in operating expenses of 19.2%. Net profit of the company amounted in 2010 8018 thousand rubles, down by 11.2% compared to 2009. Expressed as a percentage of total sales net profit in 2019 amounted to 2.2% compared to the year 2018 and 2.5%.The ratio of income and expenses must be greater than 1. Then the activity of the company is effective. Otherwise, ineffective. If the ratio is equal to 1, the company has received no profit, no loss that can not be considered as effective work. In our case, the ratio is greater than 1, this indicates effective activity of the enterprise. 2.2. Assessment of the organization of wage
the analysis http://hotel-plaza.ru identifies reserves to create the necessary resources for the growth and improvement of remuneration, introduction of progressive forms of labor remuneration of workers is ensured systematically.The main tasks of the analysis of the use of labor and wages include:-a study of the number, composition, structure, level of qualifications;-definition of working time;-identify reasons for the movement of personnel, labour discipline;-definition of the relationship of the number of employees and sales volumes;-measuring productivity of workers and in comparison with similar indicators for the previous period;-determination of quality of applied standards, their implementation and impact on the growth of labor productivity;-identification of reserves of productivity growth;-determine the degree of reasonableness of forms and systems of remuneration;-determine the level and dynamics of wages;-determination of the effectiveness of the bonus system;-identification of wage growth, and correlations with the growth rates of labour productivity;-identify the level of payroll.To the sources of analysis of payroll include:Statistical reporting form P-4 "information on the number, wages and movement of workers", which shows data on the number and the payroll for the two periods, for the previous period and the reporting, the number of man hours worked YTD and last quarter, the movement of the employees;Form No. 2 "profit and loss", in which the line 010 shows the proceeds from sales used in the calculation of labor productivity, Fund payment;Form No. 5 "Appendix to accounting balance" section 6 "Expenses on ordinary activities", section 7 "Social indicators".The main focus of the analysis is the movement from a complex to its constituent elements, from result to conclusions about how this result was achieved, and what the consequences might be. Circuit analysis apartments for rent http://dap.su must be built "from the General to the private." The meaning is that first, it describes the most General, the key characteristics of the analyzed object, you can then proceed to the analysis of individual particulars.The success of the analysis is determined by various factors: the development of a program analysis, including the elaboration of models of analytical tables, algorithms of calculation of basic indicators. The completeness and integrity of any analysis involves a qualitative and quantitative assessment. Perform analysis, it is not necessary to achieve the accuracy of estimates, as a rule, the greatest value is to identify trends and patterns.The http://gd-nsk.ru main goal of the analysis - improvement of efficiency of functioning of the enterprises and search of reserves for such an increase. To achieve this goal are: performance for the past periods, the development of procedures operational control over industrial activities, development of measures on prevention of negative phenomena in activity of enterprise and its financial results, the definition of reserves of increase of efficiency of activity, developing sound plans and regulations.Table 2.2 wage Fund and it structure by category, million RUB Indicators Pred. year TSS. year. Structure, % Deviation+/- growth % of Pred. year TSS. year. FOT only 97,2 98,3 98,9 100 100 -1,1 For categoriesfor directs. and specialists 27,5 31,1 28 32 +3,6 113,1 FOT working 48,2 46,7 48 49 -1,5 96,9 including: main 30,5 31,1 31 32 + 0,6 102,0 accessories. 17,7 15,6 18 16 of -2. 1 Other 88,1 22,6 19,4 -3,2 23 20 85,8
PH= PS/100*UD.weight SN (%) (1) the Full cost (PS) =V-P (profit) (2)ФОТ0 = (482-118)/100*27=98,3ФОТ1 = (496-122)/100*26=97,2 During the reporting period, payroll decreased by 1.1 million rubles, or 1.1 percent. The reduction of PAYROLL of the enterprise affected to a greater extent the category of auxiliary workers is 2.1 million. or 11.9% and other work – 3.2 million rubles, or 14.2%. FOT main workers increased by 0.6 million RUB or 2 %. Total PAYROLL http://sdam-kvarti.ru jobs decreased by 1.5 mln., and the Fund of remuneration of managers and professionals increased by 3.6 million rubles., or by 13.1 %. These changes were caused by changes in the structure of personnel, which during the reporting period increased the number of managers and professionals in 15 people, the main workers - 20 persons, but the number of auxiliary workers and other staff decreased by 8 and 35 people. respectively.We define the relative savings (increase) the PAYROLL during the year. ?Fotot =ФОТ1 – ФОТ0!