Analysis of the formation and efficiency of the use of the wage fund - Comprehensive economic analysis of economic activity

Analysis of the formation and efficiency of the use of the wage fund

In modern conditions, enterprises are completely independent in the formation of the system, the form of payment and the determination of its size. Out of the whole variety of existing wage systems, each manager chooses the option most suited to the specific conditions of production. The adopted wage system is aimed at solving two seemingly opposite tasks: on the one hand, it must compensate for the consumption of the physical forces and intellectual abilities of the employee and act as a motivational incentive to increase labor outcomes through intensification, and on the other hand, the owner is interested in reducing cost, including through savings on labor remuneration.

A balanced approach to the formation and effective use of the wage fund is built taking into account the interrelated dynamics of growth in wages and labor productivity.

The growth of labor productivity creates the conditions for increasing the level of payment, and the decline in labor productivity leads to an increase in labor costs and an increase in the cost of production. Therefore, the faster growth of labor productivity than the increase in the cost of payment is a prerequisite for the effective use of labor resources and the potential increase in material incentives.

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The analysis of the formation and effectiveness of the use of funds for wages is based on the assessment of absolute, relative indicators, the calculation of factor models.

Absolute deviations when comparing funds to pay in the reporting period with the value of the wage fund of the planned, last year, as a whole for the enterprise, for individual units, by categories of employees give an idea of ​​the emerging trends in general, the interest of the company's management in the formation of a qualitative structure of personnel.

Relative deviations have greater analytical significance than absolute indicators, because they show the changes that occurred in recalculation on the volume of output. The calculation is made by subtracting from the accrued variable part of the salary of the reporting period its value of the previous year, which is preliminary multiplied by the index of the volume of commodity output. Only a variable part of wages is adjusted, which depends on the volume of output (payment on piece rates, premiums for production results, etc.).

The correspondence between the growth rates of the average wage and labor productivity estimates the lead ratio, which is calculated by the ratio of the annual output index to the index of the average wage:

where I d - the index of annual output (the ratio of the annual output of the reporting year to its baseline); 1 - the wage index (the ratio of the average wage for the reporting period to the average wage in the base period).

The saving amount (-E) or overspending (+ E) wages is calculated by the formula

If the growth rate of labor productivity outpaces the growth of wages (7g & gt; 1), in this case, the released volume of products accounts for the lower amount of labor costs (saving of the fund wages), the cost price is reduced and the profit grows.

In Table. 8.14 provides data for calculating the efficiency indicators of the use of the wage fund.

Table 8.14

Initial information for calculating the efficiency indicators of the use of the wage fund

Metrics

r,

That

Changes

absolute

n

About

Tempo

Growth,

odds

Volume of products, thousand rubles.

130 095

121,689

8406

X

1.07

End of the table. 8.14

Metrics

r,

That

Changes

absolute

n

About

Tempo

Growth,

odds

Wage fund of workers, thousand rubles.

17,734

15,450

2284

X

1.15

Including variable part of wages, thousand rubles.

66.0

61.49

4.51

0.26

1.07

Number of employees, people

152

146

6

-4.09

1.04

Labor productivity (average annual output), thousand rubles.

855.89

833.49

22.40

X

1.03

Average annual salary of one worker, thousand rubles.

116.67

105.82

10.85

3.54

1.10

Coefficient of advance (/ * т/ 1))

0.93

The amount of savings (overruns) of the wage fund, thousand rubles.

1216.75

For the period under study, as evidenced by calculations, the wage fund grew by 2,284 thousand rubles, and the variable part - only by 4.51 thousand rubles. This indicates an ineffective system of stimulating the labor of the main workers. The growth of wages fell on the payroll of management personnel. A slight increase in the variable portion of wages did not lead to an increase in output: the relative deviation of 0.26 thousand rubles. (66.0 - 61.49 х 1.07) testifies that for one ruble of output in comparison with the last year the variable part of wages has grown, having increased the industrial cost price of production.

Growth of the average wage per worker by 10.85 thousand rubles. was not balanced by the necessary increase in labor productivity: the growth rate of productivity is less than the growth rate of the average annual wages of one worker, this is indicated by the lead ratio equal to 0.93. The result of this ratio was the overpayment of the payment fund for 1216.75 thousand rubles. and, as a result, an increase in the cost price.

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Thus, in general, for a company, the discrepancy between labor efficiency and wage growth is "narrow" place in personnel management.

Determining the impact of factors on the change in the wage fund - the next stage of the analytical study can be conducted according to one of the following models:

where and about bsh - the annual wage fund; & pound;/& pound; d "- the average annual salary of one employee; - average daily salary of one employee; 0 ^ lp - the average hourly wage of one employee; - level of average hourly wage.

The model describes the dependence of the variable part of wages on the volume of output ( 0] ), its structure ( (T i>), the specific labor intensity (Y *.) and the level of the average hourly wage).

In Table. 8.15 reflects the structure of the wage fund, an example is given of calculating the influence of second-order factors (tariff rates, surcharges, allowances, salaries of management personnel) on the wage fund.

Table 8.15

Composition, structure of the wage fund, calculation of the influence of factors on the wage fund

I Pointers

l

That

Change

Share

nature

one hundred

Wages fund, thousand rubles.

17,734

15,450

2284

X

End of the table. 8.15

I Pointers

r,

That

Change

Share

nature

one hundred

Average number, people

152

146

6

X

Average salary, thousand rubles.

116.67

105.82

10.85

X

Including, thousand rubles:

X

Tariff rates

38.37

36.42

1.95

0.18

surcharges, surcharges

27.63

25.07

2.56

0.24

management staff salaries

50.67

44.33

6.34

0.58

Calculation of the influence of factors on the wage fund , ths. RUR.

bbl = & quot; x uh e "

Number of employees

634.93

X

Average salary

1649,07

X

Balance of Variations

2284.00

X

Calculation of the impact of each type of payout on the payroll ,

ths. RUR.

Tariff rates

296.4

X

Add-ons, allowances

389.1

X

Employee Management Payments

963.5

X

Balance of Variations

1649,07

X

Increase in the wage fund by 2284 thousand rubles. was due in large part to an increase in the average wage per worker - the annual fund added 1,649.07 thousand rubles, as well as through additional hired workers. As a result, the wage bill grew by another 634.93 thousand rubles.

Increase in tariff rates by 1.95 thousand rubles. is associated with the adjustment of inflation processes and an additional three workers. The quantitative impact on the total wage fund due to the increase in tariff rates was the least significant, amounting to 296.4 thousand rubles. Additional payments, surcharges, which also had positive dynamics, led to the fact that the amount of funds for labor payment at the enterprise increased by 389.1 thousand rubles.

The most noticeable increase in the wage fund was an increase in the salaries of management personnel - the wage fund was replenished by 963.5 thousand rubles.

The indicators of the effectiveness of using funds for the payment of a pile are traditionally calculated by the ratio of the result to the cost of funds. The criteria for the effectiveness of labor costs are revenue per ruble of wages, profit from sales, net income and capitalized profit per ruble of labor.

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