Dzholdasbayeva G.K.

Formation methodswages in developed countries

Almaty Technological University

Annotation. The article defines methods for the formation of fixed and variable parts of wages based on an analysis of the principles of remuneration at enterprises in developed countries, which can be used at enterprises in the CIS countries to improve the organization of remuneration.

Keywords. Foreign experience, salary, methods of formation

foreign experience, salary, formation methods

The experience of countries with a market economy indicates that wages are based on wage rates dictated by the market and their deployment in a system of intra-industrial rates, based on differences in intra-company tariff regulation, organizational and technical regulation of labor, as well as on the basis of differences in individual business qualities and individual results of work of employees.

The presence of a pay rate and its linkage with individual performance through a special evaluation system means that the individual salary set for an employee for a certain period of time becomes a guaranteed value.

As a result, in developed countries, the share of tariff payment in the wage structure is, as a rule, more than 85-95%. Tariff payments, as a rule, are episodic in nature. For this reason, the share of over-tariff payments in the average wage is minimal.

These generalizations find their confirmation in the study of new methods of constructing wages in market developed countries. One of them is the so-called "stretching" method.

It should immediately be emphasized that the new concept of salary stretches and hourly rates is most widely used in companies where the introduction of new products, technologies and services is the norm of corporate life.

The "stretch" method is characterized by the following main features that distinguish it from traditional methods of remuneration:

1) In the conditions of the stretching method, the maximum number of ranks is 10.

2) remuneration based on competence. The concentration on individual competence comes from increased attention to the basic abilities of the employee, his continuous development, the trend of dominance of the knowledge-based economy;

3) increased attention to the labor market. When using the stretching method, the emphasis is shifted from maintaining the internal balance of salaries within the organization to maintaining external competition in the labor market;

4) increased attention to group bonuses. In this context, the system is based on the principle: salaries evaluate individual results, and bonuses reflect group achievements.

In a number of Western European countries, such as Denmark, a payment system known as "+Pluslon" ("Salary Plus") has become widespread. This system includes the following elements of wages:

base salary;

wages depending on qualifications;

wages depending on the functions performed

pay based on performance.

The regulation of wages in the Federal Republic of Germany is based on the principle of "tariff autonomy", in which the state practically does not interfere in the establishment of any wage parameters. All of them are determined by collective bargaining between representatives of employers and trade unions at the territorial-sectoral or federal levels.

An analysis of the principles of remuneration at enterprises in market-developed countries made it possible to single out the methods for forming the fixed and variable parts of wages. Approaches to the construction of a constant part of the payment are based on a number of methods.

Classification method. Types of labor are divided into groups of categories. Classification rules are being developed for each category according to a number of factors, for example: the complexity and diversity of work, subordination and leadership, responsibility, necessary knowledge. After that, the evaluation committee reviews all job descriptions and distributes them into categories and categories. Advantages of the method: simplicity, low costs and understandability for managers. Disadvantage of the method: a high proportion of subjectivity in the assessment.

Scoring method. Quantitative method of labor evaluation. It includes the definition of several compensated factors, each of which has several degrees. Each degree is assigned a certain number of points. The evaluation committee determines the extent to which each factor is present in the work. By adding the corresponding scores, a total score for the work is obtained. The result is a quantitative rating of each type of labor in points. Advantage of the method: objectivity. Disadvantages of the method: time-consuming method.

ranking method. Ranking is carried out throughout the work as a whole on the basis of job descriptions. As a rule, based on one factor, for example, the complexity of the work. Each expert ranks independently of each other, then the results are averaged. Advantages of the method: the simplest method, takes little time. Disadvantages of the method: does not make it possible to assess the relative value of labor; it is used in small organizations.

Factor comparison method. Improved quantitative ranking method. It involves identifying several compensable factors and ranking for each factor separately. The ratings are then added together to determine the overall numerical rating for the job. Advantages of the method: objectivity. Disadvantages of the method: high labor intensity.

Organizations in market economies pay special attention to short-term incentives, which we call variable wages.

Variable payments can take a wide variety of forms. They can be granted for achieving a certain result. These include: unit fee, visit bonus, seniority bonus, patent bonus, suggestion bonus, achievement bonus. .

Variable payment systems can be conditionally summarized into three large groups:

Individual incentive programs;

Group incentive programs;

bonus programs.

The goals of each variable benefit program are different and they are specifically designed for different purposes.

Incentive systems are quite motivational in nature. the relationship "results of labor - payment" are more clearly expressed. If the required results of labor take place, then there is a reward.

These systems include sales promotion systems, performance-based payment for workers, goal-based payment for managers.

Group incentive systems. Most systems involve awarding rewards based on group performance. The amount of remuneration is based on evaluation through tangible criteria. The system itself is aimed at motivating staff towards improving their working environment, creating more effective teamwork, and developing additional labor energy within the company. The system of group incentives includes various systems of collective bonuses and systems of "sharing in profits".

Bonuses. These are bonus systems at discretion, based on the fact of work, which are based on the subjective opinion of the management, whom and in what amount to reward.

Thus, evaluating foreign experience, in order to improve the organization of remuneration, it would be possible to recommend to the heads of domestic enterprises the use of systems for evaluating positions and building on this basis balanced wage rates for workers and official salaries of employees within the organization, and, as an experiment, apply bonuses based on subjective opinion of management.

Literature

1. Sobolevskaya A.A. New pay trends in the US. - // Labor abroad. - 2004. - No. 3. - S. 24-44.

2. Pluslon. co-industry. - Kopenhagen, 2004. P. 35.

3. Maltsev V. Germany: what affects the size of the employee's wages. - Man and work. - 2006. - No. 4. - S. 58-60.

4. Henderson R. Compensatory management. 8th ed. / Per. from English. ed. Gorelova N.A. - St. Petersburg: Peter, 2004. - 880 p.: ill. - (Series "Business class").

Lekhtyanskaya Larisa Vladimirovna, Candidate of Economic Sciences, Associate Professor, Department of Management and Economics, Vladivostok State University of Economics and Service, Branch in Nakhodka, Russia

Rimskaya Tatyana Grigorievna, Candidate of Historical Sciences, Associate Professor of the Department of Civil Engineering, Director, Vladivostok State University of Economics and Service, branch in Nakhodka, Russia

A wage is a person's monetary reward for his work. It depends on the qualifications of the employee, the quality and quantity of the work performed, as well as the complexity of the work; is the price paid for the use of labor. Basically, there are two types of wages: nominal wages and real wages. Nominal wages are directly the amount of money received for labor, and real wages are the amount of goods and services that can be bought with this amount of money. (Tokarev, Kulikova, 2015). If we talk about wages, then there must be a labor market. As in any market for goods and services, there are sellers and buyers of labor in the labor market. The sellers of labor are skilled workers, and the buyers are firms that need employees, labor. In the process of economic relations between sellers and buyers, the price of labor power is formed. This is wages in the form of working tariffs, salaries, piecework and time wages. (Tyugashev, Kulikova, 2015).

This is how the supply and demand for labor is formed. Demand- those people and firms that need employees, workforce (Moshkova, Kharlamova, 2011). Offer - people who offer their work for a monetary reward.

Purchase and salelabor force is carried out under an employment contract. This contract is the main document regulating labor relations between the employer and his employees. The rights and obligations of the parties are also set out in the Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ.

Pay for laboris the remuneration that workers receive for providing their workforce. Wage rate– wages per unit of time. Therefore, the level of wages depends on the demand for labor in comparison with the supply. The demand for labor is directly related to its productivity. (Khalikova, 2011).

Labor productivity determined by the quantity and quality of products produced.

Labor supply will depend on the proportion of the working-age population. The following dependency arises: the more labor force in a certain market with a given demand, the lower the wage level (Mironova, Egorov, 2014).

Wages are formed in a particular labor market, depending on the quality of the workforce. In a competitive labor market, the equilibrium price of wages will be the sum of the intersection of two curves: supply and demand. This intersection will be the optimal point for both sides - buyers and sellers of labor (Stytsyuk, 2014).

We highlight the main features of a competitive labor market:

- the presence of firms that provide the same services, produce the same products, compete with each other and offer the same conditions for highly skilled workers of a certain type of labor;

- a significant number of workers who offer a certain type of work, independently of each other, and having the same qualifications;

- the wage rate in such a market cannot be dictated by anyone, and no one exercises control over it (Skulsky, 2014).

The next labor market model– monopsony. Monopsony- a situation in the market when only one buyer cooperates in the market with many sellers who dictate the price and sales volume. Monopsony is characterized by the following features:

- it is impossible for employees to find another place of work due to the characteristics of the profession, living conditions or geographical factors;

- workers of a certain type of labor are employed in one firm;

- the firm controls wages (Shalaeva, Vakhovsky, 2014).

The supply and demand curve of labor in such a market will have an uplifting appearance, all points on this graph will show the wage rate of one worker for any given number of workers employed. (Andreeva, 2006).

A significant role in developed countries is played by trade unions acting as a defender of the rights of the worker. The main economic task of trade unions is to increase the wages of workers. To do this, they use various methods to achieve the main goal (Zayarnaya, 2014).

The goal of trade unions is seeking a pay rise, the goal of employers– keep the level of wages at the achieved level, reducing costs and increasing profits.

Conclusion

1. Wages in different markets are formed differently. It depends on the balance of supply and demand in specific labor markets. There is a formation of wage rates for workers. This differentiation is determined by specific reasons:

- workers are not homogeneous, i.e. differ in abilities, level of education, training, qualifications.

- certain types of work differ in their attractiveness, working conditions, and other factors.

2. The quality of the labor force differs due to investment in human capital.

3. Trade unions fight for the improvement of working conditions, for the prevention of injuries at work, they always oppose layoffs, even in cases where the employer is forced to optimize due to a number of existing reasons: lack of sales for products, lower prices for manufactured products. Trade unions are given the right, if it is impossible, to agree with the employer on raising the wages of employees, when there are all the necessary indicators for raising it, to go on strike, but this is an extreme measure, and in practice, agreements on wage increases are most often reached.

Moscow + 7 495 648 6241

The wages of hired workers in real conditions exist in two forms of its organization: time-based and piecework. In the first case, the salary is formed in proportion to the hours worked. This should be an hourly rate, a weekly rate, but most often in our conditions a monthly rate is set, which is commonly called a monthly salary. When establishing a monthly salary, the duration of the working week and working day is stipulated.

With a piecework form of remuneration, the employee's earnings are made dependent on the quantitative indicators of the work performed through the establishment of a payment standard for each unit of output.

By the end of the 20th century, the time-based form of wages has become relatively more widespread in the modern economy. The reason for this is the technical process, one of the features of which is the replacement of manual labor by machines. At the same time, the final result is often very difficult to determine based on specific workers servicing the machines, which in principle excludes the use of piecework payment in its pure form.

However, where the determination of the results of individual workers is possible, the piecework system works effectively. In practice, various combinations of the principles of both time-based and piece-rate forms of payment can also be applied.

When forming wages at specific enterprises on the basis of these two forms, it is possible to use various wage systems, taking into account the economic characteristics of a particular production. There are a lot of such systems. There are, however, several most general principles for the formation of any system of remuneration. The following fundamental approaches are distinguished, which, with a certain degree of conditionality, can be defined as theoretical concepts of wage systems˸

1. Taylorism.

2. The system of analytical evaluation of work.

3. Profit sharing system.

4. Fordism.

The Taylorism system is named after the American engineer Taylor, a well-known specialist in the scientific organization of labor. In this system, the basis for setting the amount of wages is the condition for meeting fairly strict production standards set for the employee on a working day. Subject to the fulfillment of the norm, a fairly high salary is paid, but if the norms are not met, tangible penalties are applied. Accordingly, overfulfillment of the norms is encouraged by bonuses. The system encourages employees to work with maximum efficiency, often by increasing the intensity of work to the detriment of health.

The system of analytical evaluation of work takes into account several different factors that affect the effectiveness of work (including such factors as the level of qualifications, participation in rationalization work, labor discipline). Each factor is evaluated by a certain amount of credit points, and the amount of points scored affects the level of salary.

Profit sharing systems are used by entrepreneurs in such industries, where the final results depend on the accurate work of teams of brigades, workshops, and sections. The workers are promised bonus payments from the profits of the enterprise in the event that the planned profit is exceeded due to the exact observance of technology, the absence of losses and defects in the production process, and saving resources.

Wage- this is a material reward for work, a monetary value of the labor force and an indispensable condition for the existence of a person. From an economic point of view, wages represent a part of the national income (GDP) received at the individual disposal of workers, taking into account the quantity and quality of the labor factor. The level of wages expresses the cost of goods and services or the minimum set of goods necessary for the reproduction of the worker and his family. This is a very important indicator for analyzing the economic well-being of the population of a particular state (in developed countries it is about 3/4 of the national income). The amount of wages depends on a number of indicators:

1) qualifications of work and level of education workers engaged in labor activity;

2) worker experience, i.e., the total period of service in a given place. There is such a thing as "rank", which includes both experience and level of education. The higher the category, the higher, respectively, the amount of wages;

3) working hours. Officially, the country has an 8-hour working day, but some private enterprises practice a 12-hour day with inflated wages. Shift and business travel methods of service are paid very well;

4) demographic characteristics of the worker(gender, age). They play a big role not so much in the work process as in hiring: young, energetic and active individuals are welcome;

5) national and cultural characteristics;

6) geographic and territorial factors. In remote regions with a harsh climate, wages are much higher. In addition, employees receive social benefits in the form of free travel within the country, their vacation lasts 2-3 months;

7) the development of the labor market and the degree of overall economic development of the country.

There are two forms of wages.

1. Time wage- organization of remuneration, in which accruals are made according to the quantity and quality of hours actually worked, as well as qualifications and working conditions. In other words, this is a salary that is set depending on the time worked, in connection with this, hourly, daily, weekly wages are distinguished. In Russia, at state-owned enterprises, wages are paid, as a rule, at the beginning of the month, and at the end of the month, employees receive an advance payment. There are two time wage systems. The first is represented by a simple scheme and is characterized by the fact that when determining the amount of earnings, the calculation of the rate of payment for one working hour is carried out. The second (bonus-time) system is based on the structure of a simple time-based system in combination with additional payments in the form of bonuses, which are assigned for quantitative and qualitative performance indicators.

2. Piece wages (piecework) depends on the volume of production. This form of wages stimulates the labor process, since the worker becomes extremely interested in his activity, he strives to produce as many products as possible. In this case, everything depends only on his professional and labor qualities and diligence.

Wages within the country must be constantly reformed. It must meet at least the minimum needs of the worker and correspond to the price level established at a given time. Such actions of the state will help preserve the economic well-being of the population and increase its interest in work.

2. Systems, types and functions of wages

Wage- this is a form of remuneration for work, it performs a reproductive and stimulating function. Allocate time wages (salary) and piecework. In modern conditions, there is a tendency towards convergence of these two forms of remuneration, which can be expressed in the following wage systems:

1) direct piecework wages are characterized by the fact that prices per unit of output do not change with the dynamics of the employee's performance of production standards;

2) time bonus, which, in addition to the salary accrued in accordance with tariff rates, includes additional payments in the form of allowances and bonuses for high performance;

3) piecework premium. In addition to wages at direct piece rates, workers regularly receive bonuses for meeting and exceeding production standards;

4) piece-progressive wages are wages within the established norm, which is made at direct piece rates. At the same time, prices for a product in excess of the norm progressively increase depending on the degree of overfulfillment of the established production standards. For example, the production of a set of parts up to 100 pieces is paid at a price of 20 rubles per 1 part, and more than 150 pieces - at 25 rubles, etc.;

5) lump-sum system: remuneration is made for the entire volume of work performed in a certain contractual amount of money;

6) accord-premium. In addition to payment under the chord system, bonuses are paid for quantitative and qualitative indicators;

7) system of brigade contract. The foreman independently recruits the number of employees depending on the budget fund;

8) the system of participation in the affairs of the company implies the payment of wages by shares of the enterprise. Thus, each worker receives a certain percentage of the possibility of leadership.

There are 2 types of wages.

1. Nominal wages represents the amount of money that the worker receives for his work.

2. Real wage is a set of goods that a worker can purchase with the nominal wages he receives at a given price level at a certain point in time. It is directly dependent on nominal wages and inversely on the prices of goods and services. However, the dynamics of nominal and real wages do not always coincide. This happens when prices rise faster than the cost of wages.

Salary performs certain functions:

1) reproductive. The level of wages should not only ensure the survival of the worker and his family, but also satisfy non-material needs, create a solid foundation for the further reproduction of the “labor force” factor;

2) activating. The quality of labor directly depends on the amount of wages, as it stimulates the labor process. If the employee is interested in his activity and shows diligence, then labor productivity will be the greatest;

3) distribution. Wages allocate labor resources to industries, spheres of production and professions, depending on the distribution of labor income in society;

4) compensatory. Qualitative remuneration is a reward for harmful production conditions;

5) social. The establishment of a minimum wage rate makes it possible to smooth out financial contradictions in society and reduce its differentiation. In addition, this makes it possible to attract the able-bodied population to non-prestigious, but necessary to society types of activities.

3. Wage differentiation

Wage is a highly variable indicator. It is determined directly by the quality of labor, as well as the professional training of the employee. In this regard, its differentiation is a completely objective phenomenon, this is due to the fact that the composition of employees is extremely dynamic, there is no balance between professional categories and specialties. In addition, wage rates are determined by the current situation on the labor market. Its elements, respectively, are the supply and demand for a special commodity "labor power", as well as competition and the cost of a unit of labor, expressed by wages.

There is an inverse relationship between the number of workers in demand and wages: as wages rise, the entrepreneur reduces the staff, and, conversely, as the number of workers increases, wages per unit of worker decrease. This is primarily due to the operation of the law of diminishing marginal labor productivity, i.e., employees are hired as long as the marginal utility of the labor of each of them is high and satisfies the needs of the company.

The sentence line behaves somewhat differently. First, there is a substitution effect: with an increase in real wages, the number of people who want to get a job increases inertly. But when a certain level of income is reached, the increase in labor ceases to be a priority and is replaced by leisure, therefore, an income effect arises.

On the whole, wage differentiation is determined by the limitations of two types of worker mobility.

1. Barriers to professional mobility:

1) differences in professional training. As you know, wages directly depend on the labor qualities of the employee, the degree of his professionalism and responsibility. Therefore, workers of the same labor collective may receive differently for their work in accordance with additional accruals to the basic wage;

2) lack of funds for the acquisition of qualifications. Investments in human capital are extremely expensive, and the problem of commercial education is especially acute today;

3) lack of information on the availability of work. Often, potential employees cannot realize themselves, because they do not have sufficiently accurate information about the magnitude and structure of demand in the labor market;

4) discrimination on national and other grounds. As a rule, good jobs with decent pay are intended for the indigenous people of a particular country, so all migrants and refugees, as well as people of other nationalities, act as cheap labor;

5) inconsistency of working conditions with the wishes of the employee.

2. Barriers to territorial mobility:

1) providing the population with municipal housing;

2) the underdevelopment of the market for rental housing and mortgages (loans secured by real estate). Today, this problem has been somewhat resolved, the mortgage lending market has been widely developed. In accordance with this, you can easily change your place of work, even if it is located in another city or region. Another question is whether it is worth taking on debt for 20+ years;

3) restriction of residence registration;

4) lack of funds for moving and accommodation;

5) the habit of not changing one's place of residence;

6) the inefficiency of the employment service and the labor exchange.

Thus, all of the above reasons for the imbalance of supply and demand in the labor market in one way or another have a great influence on the dynamics of wages: it differs by region, city and climatic zone in accordance with working conditions and the degree of importance of a particular specialty.

4. Problems of formation of wages in Russia

Wages in Russia are characterized by extreme differentiation. This is largely due to natural and climatic conditions. For example, wages in the Far East and Siberian regions are quite high due to the harsh climate, difficult conditions and remoteness from the center. Thus, wages partially compensate for all the inconvenience. In addition, the dynamics of wages in Russia is strongly influenced by the instability of GDP and national income. The nominal wage is the amount of money that an employee receives for his work, and the real wage is the set of goods and services that he can actually purchase. Due to the instability of the economic situation in the country, even with an increase in nominal wages, the real one practically does not change, because the price level is growing even faster.

This means that the cost of the consumer basket is also constantly increasing.

The main objectives of the wage reform are:

1) the desire to get away from leveling, but at the same time, high differentiation should not be allowed. Consequently, wages should be in direct and strict dependence on the conditions and results of work. In addition, it must correspond to the effort expended. In other words, a person evaluates his work and its results in a complex way. People are motivated by being treated fairly, and if the reward matches the effort expended, then labor productivity begins to grow. Such a policy can significantly stimulate labor activity, motivate the employee to high productivity;

2) establishing the correspondence of the level of wages to the general level of prices in the country. This means that wages must exceed the subsistence level, otherwise, as a result of inflation and an increase in the tax burden, the standard of living in the country decreases;

3) reducing the rate of the unified social tax on the payroll. At the end of 2006, the UST in Russia was 26.2%. If we take into account that the organization, in addition to the UST, also pays income tax, rent (if it rents a room for the implementation of a particular type of activity) and a number of other indirect taxes, it turns out that profit as such is a minimum amount. This not only does not contribute to the development of entrepreneurship, but also does not allow providing employees with decent wages, since the wage fund in non-budget organizations is formed through regular deductions from profits;

4) lack of reliable indexation mechanisms;

5) weak trade unions, which, in fact, are not able to influence the leadership of the organization. In this regard, there is simply no one to express the interests of workers.

The ongoing redistribution of property also does not contribute to the stabilization of wages. With the reforms of the 1990s. privatization came to Russia, as a result, many enterprises became private property. Over the years, private business has developed even faster. As a result, there are too large differences in the wages of employees of commercial organizations and the public sector, of course, not in favor of the latter.

5. Wage fund, indicators of the average level of wages

Wage This is the monetary reward of employees for labor efforts. Its size is determined by the education, qualification level and length of service of the employee, as well as a number of his labor qualities. The process of remuneration takes place through a special fund in the organization, which is formed at the expense of profits and other incomes of the enterprise. In budgetary organizations, payroll is carried out, respectively, from the state budget.

The wage fund, depending on its time orientation, is of the following types:

1) sentry. Deductions from it for wages occur for the hours actually worked at standard rates, it is measured in man-hours. This means that it is the amount that one employee can receive by working the required number of hours. This type of fund, as a rule, is typical for non-permanent jobs, such as kalym ones. In addition, it is found in construction, repair and other service organizations, where employees receive wages in accordance with how much time they spent on a certain amount of work;

2) daily wage fund, spent on payment of worked man-days;

3) monthly, annual funds are created for payments for the corresponding time period. It is generally accepted that if the hourly fund is intended only for the remuneration of workers engaged in labor activities at a non-permanent place of work, then the monthly and annual fund is for all personnel who are listed in the statement of the annual average number of employees of this organization.

The salary has two components: the main one, which is calculated according to the tariff system, and the additional one, which consists of bonuses and various payments, remuneration associated with the high quality of work and its results. The latter is also paid from the wage fund.

To assess the amount of wages, there is a system of indicators. They allow you to evaluate the work of the personnel policy in the organization and determine the correspondence of wages to the really expended efforts and the general economic situation in the country (including the general level of market prices).

1. Indicators of the average wage, which is calculated on the basis of a wage fund of a certain type. Accordingly, the average hourly wage is equal to the hourly payroll divided by the man-hours calculated for each category of workers.

The average daily wage is equal to the daily fund divided by man-days.

The average monthly salary is equal to the monthly fund divided by the average number of employees of the organization.

In other words, these indicators characterize various levels of basic wages accrued according to the tariff system, regardless of the quality and results of work.

2. In order to estimate the average earnings for a given organization, it is necessary, in addition to basic payments, to take into account bonuses and remuneration. Thus, average hourly earnings are equal to the sum of the payroll and bonus divided by man-hours. Similarly, data on average daily and average monthly earnings are obtained.

3. Such an indicator as the average level of remuneration systematizes all cash payments made to the employee from the budget of the organization. It is presented as a set of all funds used to pay employees, as well as their social support. In this case, the indicators of the average level of remuneration are calculated in the same way as the previous ones, only in the numerator, respectively, is the sum of the following elements: the wage fund (its specific type), bonuses and social payments, for example, material assistance to low-income employees of the organization.

Of all the indicators, the most complete is the indicator of the average level of wages, since it contains the most complete information about the funds that one way or another "became the property of workers." This contributes to maximum control over the budget of the organization and its planning and allows the most efficient use of its funds.

6. The concept of the tariff system, its composition

In a modern market economy, privately owned enterprises themselves solve all the problems of the structure and organization of production, economic and financial activities, rationing and wage systems. In accordance with this, most enterprises prefer to use the standard tariff system for payroll calculation and control of this process.

The tariff system of remuneration is a set of rules and norms through which the process of differentiation, calculation and regulation of wages for each group and category of employees is carried out separately. This takes into account the degree of complexity of the labor process, as well as such important labor characteristics of the employee as education, qualifications, experience, length of service. Such a system of "fair" evaluation of labor costs under different economic conditions ensures the unity of the measure of labor, its payment, the uniformity of payment for absolutely the same value of the result of labor. In addition, this contributes to the formation of a system of differentiation of the main part of wages in the form of salary in accordance with the characteristics of the quality of work.

The tariff system consists of the following interrelated elements.

1. Tariff scale represents the whole complex of existing qualification categories with tariff coefficients that determine the magnitude of wage rates. This is how the function of the dependence of the amount of wages on the qualification level of the employee is formed.

2. Tariff rates and salaries determine the level of remuneration per unit of time spent (hour, day, month) and have a monetary form. In addition, each rate corresponds to a certain qualification category, which ensures strict compliance in the system of wage organization.

When determining tariff rates and salaries in an enterprise, the following should be taken into account first of all:

1) differentiation of wages should be maintained depending on the degree of qualification of the personnel, as well as the complexity and effectiveness of labor efforts;

2) it is important to promote the maximum reproduction of the labor force and arouse material interest among the staff;

3) the enterprise must create all the necessary conditions for the application of progressive wage systems. In addition, it is important to uphold the principle of “equal work, equal pay”;

4) employees with high labor abilities, the result of which is most significant for the entire production activity of the organization, should be distinguished by the level of wages.

3. Tariff guides consist of lists of jobs and professions, specialties that take place in a given enterprise.

Despite all the positive aspects of the existence of the tariff system in the enterprise, it has a number of obvious disadvantages. First of all, it is important that the tariff rate itself and its value take into account only constant factors, such as planned wages for the implementation of the planned amount of work.

However, it does not take into account the degree of intensity and efficiency of the labor process and does not cause additional incentives for employees to show initiative and creativity.

This problem can be solved only by creating an additional system of allowances and bonuses for employees. In accordance with this, the best employees of the enterprise receive the so-called remuneration, which further motivates them to improve their labor results. Thus, the most effective is the tariff-free wage system, which stimulates the development of the production process at the enterprise.

7. Time and piecework forms of remuneration

In order for the remuneration system to be effective, it is important to have a clear understanding of the dependence of wages on indicators and results of labor activity. Wages, depending on the scheme of its formation, have two main forms: time and piecework.

Time wage is accrued for a certain period of time worked, regardless of the quantitative and qualitative indicators of labor. The amount of remuneration, therefore, depends on the principles and requirements that the employee must follow in the process of carrying out his labor activity.

where Z is earnings,

TS - the value of the tariff rate,

and t is the number of hours worked by one employee.

According to this formula, the wages of workers, the wages of personnel are determined. The salary depends directly on the number of days in the month that the employee of the organization was at his workplace, performing official duties. In the event that he has worked all the working days of the month, that is, he does not include absenteeism and downtime, his salary is the amount of the salary established in accordance with the qualification category. If the employee did not work all the allotted time, his earnings are determined by the following formula:

Z \u003d (TC? t (o)) / T,

where Z - earnings,

t(o) - number of days worked,

T is the calendar number of working days in a month.

The time-based form of wages is convenient for those enterprises where work is differentiated and variable in terms of load, and the most important thing is the quality of the products produced, and not its quantity. At the same time, with this form, it is necessary to exercise strict control over the amount of hours worked, which is necessary for determining the wages of personnel.

At piecework wages are calculated in accordance with the volume of work performed. This method of determining the amount of wages is convenient for enterprises that are focused on mass production, i.e. the determining factor for them is the amount of output. At the same time, the main disadvantage of the piecework form is that, in pursuit of quantity, the organization gradually begins to lose the quality of production. In order for the piecework form to be effective, it must be based on the fulfillment of such conditions as a clear definition of the necessary quantitative indicators of labor results, the availability of opportunities for unforeseen expansion of production, and the exercise of strict control over the production and quality of goods and services.

This form of wages is determined directly by tariff rates and salaries in accordance with labor contracts and labor standards. Thus, piece rate \u003d TS / labor rate. Using this formula, you can find the amount of piecework earnings: earnings (sd.) \u003d \u003d amount of work / piece rate.

Consequently, each enterprise chooses a certain form of wages. This choice is based on specialization and depends on what the production is aimed at: the development of a quality system or the quantity of products, works, services.

8. Labor motivation and its theory

Motivation- this is the motivation of oneself and others to a certain activity aimed at achieving a certain goal. The process of motivation is characterized by certain components.

1. The main elements are needs, for the satisfaction of which employees carry out a particular type of activity. According to the basic economic law, human needs are unlimited, and opportunities and resources tend to run out, so it is important that the need has a basis, is real, conscious and accessible to satisfaction.

2. Behavior- conscious actions of people aimed at satisfying needs.

3. Reward is what people consider valuable to themselves:

1) internal reward associated with the work, its content and nature, the employee's awareness of his own importance;

2) external reward is given by other people (for example, bonus, personal account, etc.).

4. Feedback. Through it, employees receive information about the correctness of the chosen behavior.

A person is motivated to a certain activity through an internal motive. For each individual employee, there are differentiated value systems, so they are driven by completely different motives. Motive is a conscious need for something, supported by the desire to satisfy it and the implementation of a certain labor activity. Thus, the structure of the motive includes a need that induces a person to a certain result. A need is understood as a specific benefit, the receipt of which can give the employee complete satisfaction. At the same time, in order to make this benefit available, it is necessary to carry out a set of labor actions and, at the same time, take into account possible losses. Modern theories of motivation are divided into two groups:

1. Content theories that answer the question of what underlies motivation. The focus here is directly on the needs that motivate people to a particular activity. According to the theory of A. Maslow, all needs are located in a certain hierarchy: primary needs (physiological, security needs), secondary (need for respect and self-realization). Thus, people are all different, they are dominated by different needs, so the task of the manager is to identify the individual preferences of each employee and, in accordance with this, build a motivation system.

D. McClelland's theory of acquired needs describes three groups of needs:

1) the need for achievement, i.e. the most important thing for an employee is the end result, the opportunity to be the best, to excel, to have a high individual result;

2) the need for participation, interaction: employees value the opinions of other members of the work team, they like to work in a group and have a single result;

3) the need for power, under the influence of which the employee strives for leadership positions, likes to take responsibility and control the entire production process. Such workers either simply love power as a form of expression, or simply strive through it for a certain responsibility.

2. Process theories that study not the structure of needs, but the process of activity itself. Theory of Justice by S. Adams states: people are motivated by a fair attitude towards themselves, they evaluate the reward in a complex way. By comparing their own costs and results with the efforts and results of other people, the employee assesses the degree of fairness.

Labor market- an economic environment in which, as a result of competition between economic agents, a certain amount of employment and wages are established through the mechanism of supply and demand.

Functions of the labor market

The functions of the labor market are determined by the role of labor in the life of society. From an economic point of view, labor is the most important production resource. In accordance with this, two main functions of the labor market are distinguished:

Social function - is to ensure a normal level of income and well-being of people, a normal level of reproduction of the productive abilities of workers.

Economic function - the labor market is the rational involvement, distribution, regulation and use of labor.

Demand and supply of labor

Demand for labor is determined by the needs of employers in hiring a certain number of workers with the necessary qualifications for the production of goods and services.

The demand for labor is inversely related to the real wage rate, which is defined as the ratio of nominal wages to the price level. In a competitive labor market, the demand curve for labor has a negative slope: as the general level of wages rises, the demand for labor falls.

Labor supply is determined by the size of the population, the share of the able-bodied population in it, the average number of hours worked by a worker per year, the quality of work and the qualifications of workers.

The supply of labor depends on wages. The labor supply curve has a positive slope: with an increase in the general level of wages, the supply of labor increases.

The essence of the labor market

Labor market(labor force) is an important multifaceted area of ​​the economic and economic-political life of society. On the labor market, the value of the labor force is assessed, the conditions for its employment are determined, including the amount of wages, working conditions, job security, the possibility of obtaining education, professional growth, etc.

Salary is a remuneration for work depending on the qualifications of the employee, the complexity, quantity and conditions of the work performed, as well as compensation and incentive payments.

In the socio-economic life of society, wages play an important role: as a personal income, it serves as the main material source of livelihood for workers and their families, and as an aggregate payment demand, it is one of the factors in maintaining and developing production. In a market economy, wages are influenced by a number of market and non-market factors. As a result, a certain level of wages is formed. The determining factors influencing the amount of wages are the interaction of demand for labor and its supply, as well as the level of technology, technology and organization of production, the effectiveness of state policy in this area, the degree of influence of trade unions, etc.

Wages are an element of the employee's income, a form of economic realization of the right of ownership to the labor resource belonging to him. At the same time, for an employer who buys a labor resource to use it as one of the factors of production, the remuneration of employees is one of the elements of production costs.

The main element of wages is the wage rate. However, it does not take into account individual differences in the abilities of workers, their physical strength and endurance, speed of reaction, diligence, etc. Therefore, a variable part is also distinguished in the wage structure, reflecting differences in individual results of labor activity (bonuses, allowances, piecework earnings ). In addition, there are various types of income that an employee can receive due to the fact that he works in this organization (material assistance, food, travel and treatment, valuable gifts, additional medical and pension insurance). Together, wages and these types of income can be considered as the labor income of an employee of this organization.

The main market factors affecting the wage rate include:

changes in supply and demand in the market for goods and services in the production of which this labor is used. A decrease in demand in the market for goods and services leads to a reduction in output, and consequently to a drop in demand for the resource used and vice versa;

the utility of the resource for the entrepreneur (the ratio of the marginal income from the use of the labor factor and the marginal cost of this factor). It characterizes the ratio of the marginal income from the use of the labor factor and the marginal costs for this factor;

elasticity of demand for labor. An increase in the price of a resource, an increase in the costs of an entrepreneur, lead to a decrease in the demand for labor, and hence the conditions of employment. At the same time, the price elasticity of demand for labor is not always the same and depends on the nature of the dynamics of marginal income, the share of resource costs in costs, and the elasticity of demand for goods;

interchangeability of resources. The employer's ability to reduce labor costs with the same technical base is limited. The main opportunities for reducing labor costs are associated with a reduction in the variable part of EARNINGS, however, the conditions of collective labor agreements act as a deterrent;

changes in prices for consumer goods and services. The rise in prices for goods and services causes an increase in the cost of living, i.e., an increase in the reproduction minimum in the structure of the wage rate.