The personnel plan includes indicators of labor productivity, the number of workers in all categories of PPP (industrial and manufacturing personnel), FOP (payroll fund), the average monthly salary and a personnel training plan is formed.

Output data for developing the personnel plan:

1. Planned production of products in natural displays (Mn)

2. Labor intensity of production of a single spinned product (T type)

3. Total amount of money per one. products (R sd)

4. Current tariff rates and daily wages

5. Statute of the provisions “About bonuses”

The development of the personnel plan begins with the planning of performance indicators.

3.1 Number of industrial and vegetable production personnel in the workshop

Based on the nature of the functions of the producers, all workers of the enterprise are divided into two groups:

1) industrial and production personnel - workers employed in

production, maintenance and management.

2) non-military personnel - workers employed in organizations and installations that serve workers of the enterprise.

The industrial and manufacturing warehouse personnel include:

1.kerivniki

2.specialties

3. servicemen

4. work:

main

additional

subsidiary-virobnichi

Before the ceremonies there are workers who carry out functions with the organization and management of the enterprise.

Before the accountants, there are practitioners, intellectual workers, who may have a secondary specialization or seek knowledge (accountants, engineers, technologists)

Before the service workers, there are practitioners who carry out functions that do not require special technical training (secretaries, cashiers, archivists).

The nature of the assigned functions of robotics is determined by:

1. The main production workers are those workers who are directly involved in manufactured products and production. progress (seams, closures, etc.)

2.Service and production workers – these are the workers who serve the main production workers (cleaners, VTK controllers, kit workers, foremen)

3. Additional workers - workers who are engaged in repairs and maintenance, as well as servicing workers in the workshops of the main production - do not take part from the manufactured products, but rather spoil their work.

The number of workers is planned for all categories of medical personnel.

1) Planning the number of main industrial workers.

Legal details:

Product release in normal years

Working hour fund for one robotic worker

The coefficient that the insurance industry meets the average hundred and victorious standards.

Nbase = Vn / year / Fvr * KVK (3.1)

A year has a number of working days, it is necessary to prepare the planned production.

Vn/year =tview1 * Mpl +tview * Mpl2 + ... +tviewn* Mpln (3.2)

tіzd – the difficulty of searching for models

MPL – planning release for models

Ffrv = (Dk - Dp - Dv) * Tcm * (100% -z) / 100% (3.3)

Where z is the average number of absences due to important reasons.

2) Planning the number of auxiliary workers.

The planned release for the change and the establishment of production standards is in effect.

For the VTK controller:

Ncounter = Mpl / Nvir (3.4)

M pl - planned release from the change of the main robotics.

N vir – virobitku norm, set for the controller or the completer.

For tidyers:

Ndec =Sc/Nob (3.5)

S c - workshop area

N about - standard of service

For foremen:

Nbr =Nmain/nupr (3.6)

N main - number of main workers

N exr - norm of keratinization

For completers and forwarders:

Ncomp. = Mpl / Nvir. (3.7)

MPL - planned release of viruses per shift

Nvir is the norm of virobitku

3) Planning the number of additional workers.

For the repairman

Nсліс =Oh. e. / Nob (3.8)

O y. e – amount of possession in mental units.

N pro - standard of service

4) Planning the number of guards, service workers, and clerics. It is calculated on the basis of the staffing schedule (a document that is divided into enterprises with basic management schemes, which indicates the name of the plant, the number of leather workers and the size of the salary y).

Table 3.1 - Rozrakhunok obsyagu works with the maintenance of technological equipment

Table 3.2 - Number of auxiliary workers and auxiliary workers

Profession			Od. vimirvannya	Obsyag roboti u od. vimirvannya	Maintenance rate, service rate per unit. vimirvannya	Planned number of workers, people.
						In one change	Have two changes
1. Foreman
2. VTK controller
3. Store cleaner
4. Complete set
5. Forwarder
Together
Additional workers
1. Slyusar-repairman
Together
Usyogo

Nbrig = 60 / 30 = 2 chol

Ncontrol = 254/120 = 2 chol

Nset = 485/500 = 1 chol

Ncomp = 254/240 = 1 person

Nexp = 254 / 254 = 1 chol

Nsles = 294.4 / 140 = 2 chol

The total number of workers in a workshop includes the number of main production workers, auxiliary workers and auxiliary workers according to the number of work changes.

N zag. = N basic + N p.p. + N vsp. (3.9)

Nzag = (62 * 2) +14 +4 = 142 chol

The number of custodians, specialists and service workers is determined on the basis of the staffing schedule. In this case, it is necessary to obtain information about the work of sewing enterprises with a similar range. With the expansion of the number of masters of the production processes, the norms of kernel content are set.

Nm =Nmain/nupr. (3.10)

Nm. = 62/30 = 2 parts:

Nosn - the number of main vibrator workers

Nupr - norm of keratosis, chol

Table 3.3 - Breakdown of the number of custodians, clerks and service workers

Perelik Posad	Number of medics, people.
	In one change	Have two changes
Kerivniki
1. Head of workshop
2. Master of the plot
Fakhivtsi
1. Technological engineer
2. Expert for brilliance
3. Economist

3.2 Disbursements to the fund for payment of the percentage of the average monthly salary of the industrial and production staff of the workshop

FOP is the sum of funds transferred to pay for the work of workers during the period.

FOP is covered by the skin category of PPP.

Output data for the expansion of FOP:

1. Planned production of products in natural displays (Mn)

2. The number of hourly workers and their qualifications

3. Total prices for sewing goods

4. Current tariff rates and daily wages

5. Statute of the provisions “About bonuses”

To plan a private entrepreneur, they are divided into:

Vartoviy FOP

Denny FOP

Monthly (river) FOP

Until the end of the FOP period, all payments for manufactured products or during the period of production are included:

1) FOP of contract workers (direct contract FOP)

2)FOP of hourly workers

3) Bonuses: 3.1-For contract workers

3.2-To hourly workers

4)Pay extra

4.1- For work at the evening hour

4.2- Reserve roboticist

4.3-For professional excellence

4.4-For individual training

4.5-For mastering new models

Daily FOP includes:

1) Godinny sole proprietor

2) Additional salary for non-working year during the working day:

2.1-Pay your pension year to subscribers

2.2-Pay the break for the mother-year-old

Monthly (river) FOP includes:

1)Daily FOP

2) Additional salary payment for a year of non-working for a month or a year:

2.1- Derby outlets

2.2- Additional outlets

2.3- For the crowning of sovereign and huge obligations

The contractor's sole proprietorship is insured by:

F sd = M n * R sd (3.11)

R sd - total price for sewing. products

The individual’s personal income profile is covered by the skin category separately, and then it is included:

F pov = ∑1.6 St *N* F vrv (3.12)

St-tariff rate

Bonuses for contract workers and regular workers:

P R = F sd * P/100% (3.13)

P R = F pov * P/100% (3.14)

All additional payments that are included up to the annual FOP are planned for hundreds of companies up to the direct contractual FOP:

D hour =F sd *P cha c / 100 % (3.15)

P per hour - hundreds of additional payments to be paid up to the annual FOP

Additional salary payment, which is included up to the daily and monthly (river) FOP is planned for hundreds of employees up to the standard FOP:

D days = F year * P days / 100% (3.16)

D m_s = F year * P m_s /100% (3.17)

P day - % of additional salary, which must be entered before the daily FOP

Pmіs - % of additional salary, which is included up to the monthly (per month) FOP.

The average number of total additional payments is determined based on the analysis of the enterprise’s work during the current period.

Table 3.4 - Distribution of the salary fund for auxiliary workers and auxiliary workers

Profession		Number of workers in two shifts,	Yearly tariff rate and salary per month, crb.	Rich fund of the working day of one retail worker.	Tariff wage fund, thousand rubles.
							Suma yew. rub.
Farm workers
1. Foreman
2. VTK controller
3. Cleaner of the grocery store
4. Complete set
5. Forwarder
AT ONCE
Additional workers
1.Slyusar-repairman
AT ONCE
EVERYTHING

F brig = 4 * 18,000 * 11 / 1000 = 792.0 thousand. RUR Fcont = 4 * 17,000 * 11 / 1000 = 748.0 thousand. RUR F ubir = 2 * 9,000 * 11 / 1000 = 198.0 thousand. rub F comp = 2 * 12,000 * 11 / 1000 = 264.0 thousand rub F exp = 2 * 12,000 * 11 / 1000 = 264.0 thousand rub F slis = 4 * 19,000 * 11 / 1000 = 836.0 thousand rubles

Table 3.5 - Distribution of the direct fund of wages of contract workers

RSD = St 4 * Tizd rub. de: (3.18)

RSD - the total price for sewing one product

Tiz – average difficulty of the virus

RSD = St 4 * Tizd = 84.16 * 1.38 = 116.14 rubles.

Fsd = Mn * RSD tis.rub de: (3.19)

FSD-FOP contractor

RSD - the total price for sewing one product

Fsd = Mn * Rsd = 115.0 * 168.32 = 19356.8 thousand rubles

Table 3.6 - Razkhunok plan fund payment pratsi vyrobnichikh robіtniki

	Payment fund warehouse	Hundreds of bonuses, additional payments and additional salaries	sum, thousand rubles
	Direct salary fund: Workers-contractors Hourly workers
	Workers-contractors Hourly workers
	for work at the evening hour reserve roboticist for individual studies for professional excellence
	Other additional payments
AT ONCE: one-year fund to pay for work
	Payment of the pension year to the subscribers
	Paying for work breaks for mothers
AT ONCE: daily fund to pay for work
	Payment for final leavers
	Payment for additional expenses
	Payment for the hour of the cessation of sovereign obligations
	Payment of a social nature
	Other payments
AT ONCE: monthly (river) fund for payment of taxes

Psd = F sd * Pr/100 (3.20)

Psd = 19356.8 * 40% / 100 7742.7 thousand rubles

Dhour = F sd * P/100 (3.21)

Dvh = 19356.8 * 2.5 / 100 = 483.9 thousand rubles

Drez = 19356.8 * 0.2 / 100 = 38.7 thousand rubles

Dind = 19356.8 * 0.3 / 100 = 58.1 thousand rubles

Dprof = 19356.8.2 * 1.5 / 100 = 290.4 thousand rubles

Dproch = 19356.8 * 10/100 = 1935.7 thousand rubles

Fchas = Fsd + Fpiv + Psd + Ppov + Dchas (3.22)

Fhour = 19356.8 +2 684.0 +6 099.7 +1274.9 +2211.0 = 27 518.8 thousand rubles

Ddn=Fhour* Pdn/100 (3.23)

Dpidr = 27,518.8 * 0.1 / 100 = 27.5 thousand rubles

Dper = 27,518.8 * 0.2 / 100 = 55.0 thousand rubles

Dyear =Fhour*Pdn/100 (3.24)

Additional = 27,518.8 * 10.5 / 100 = 2,889.5 thousand rubles

Dgos.ob = 27,518.8 * 0.5 / 100 = 137.6 thousand rubles

Dsoc. = 27,518.8 * 6.5 / 100 = 1,788.7 thousand rubles

Dproch = 27,518.8 * 20/100 = 2,751.9 thousand rubles

Fmes(rik) = Fdn+Dmes(rik) (3.25)

Fmes = 27,518.8 +2,889.5 +137.6 +1,788.7 +2,751.9 = 35,169.0 thousand rubles

De: FSD - FOP of contractors or direct fund of contractors

Fpiv - FOP robotnikiv - pogodinnikiv

Psd - bonuses for workers - contractors

Dchas - pay extra to enter before the assigned FOP

DDN - additional salary, which must be entered at the daily self-employed individual

Gorse - additional salary, which must be entered before the river FOP

Table 3.7 – Rate of the fund for payment of workers, specialists and service workers

Perelik Posad	Number of workers on two shifts, no.	Land salary per month, rub.	River fund pay thousand rubles.
					Suma yew. rub.
Kerivniki
1. Head of workshop
2. Master of the plot
AT ONCE
Fakhivtsi
1. Technological engineer
2.Economist
3. Expert for brilliance
AT ONCE
USYO in the workshop

FOP = Ok *N*12/1000 (3.26)

Individual entrepreneur 1 = 1 * 25,000 * 12/1000 = 300.0 thousand rubles

Individual entrepreneur 2 = 4 * 20,000 * 12/1000 = 960.0 thousand rubles

FOP special 1,2,3 = 1 * 22,000 * 12/1000 = 264.0 thousand rubles

Pr=FOP*Pr/100 (3.27) Pr 1 = 300.0 * 30/100 = 90.0 thousand rubles

Pr 2 = 960.0 * 30/100 = 288.0 thousand rubles

Pr special1, 2.3 = 264.0 * 30/100 = 79.2 thousand rubles

Based on the extracted data, the average monthly salary per one worker and one worker is calculated. Rozrahunok follows the formulas:

Zsr = FOP /N*12 de: (3.28)

Z av - average monthly salary per one worker;

FOP - river fund for payment of workers' wages;

N – number of main, auxiliary and auxiliary workers depending on the number of work changes.

Zsr = FOP ppp /R * 12 (3.29)

FOP ppp =Fmes(rik)+Fruk+Fspecial+Fservice (3.30)

FOP pp = 44027.7 +2052.0 +615.6 = 46695.3 thousand rubles

P=Nzag+Nhands+Nspecial+Nservice (3.31)

Р=142+8=150chol

Z av - average monthly salary per worker;

FOP PPP – fund for payment of work activities;

P – number of workers.

3.3 Development of performance indicators

Work productivity (PT) is the amount of production that is generated by one worker per hour for normal people.

Productivity of work (PT) characterizes the efficiency of work and is one of the most important indicators of the effectiveness of work and productivity of work.

Average production output per worker:

PT = V n/y * 1000/ N de: (3.32)

PT - average production yield per worker;

N - the number of production workers with the regulation of the number of shifts (main, auxiliary, auxiliary and production workers);

Y/Y – release products in standard years.

PT = n/year * 1000/N=230.0*1000/142=1619.7 n/h

PT R = U n/y * 1000/R de: (3.33)

PT r - average production output per worker;

P – number of workers.

PT p = n/year * 1000/Р=230.0*1000/150=1553.3 n/h

The main routes for the growth of PT:

1. Mechanization, automation, modernization of manufacturing processes (introduction of new equipment and technologies), which will ensure a reduction in the complexity of the manufacturing process.

2.Advancement of qualifications of doctors.

3. Increase in working hours (elimination of downtime, delays and absenteeism from work)

4. Increased brainpower

5. Carrying out approaches to the scientific organization of work

6. Financial incentives for workers

Personnel plan

The main objectives of the personnel management plan are to ensure rational, effective support for enterprise personnel during the production process.

Output data for the completed plan:

long-term plan for business development;

market research results are available;

results of the analysis of the regional government activity of the enterprise for the previous period;

Legislative acts and other normative documents of the Russian and Galuzian nature with regard to payment of taxes, social protection of the population, as well as Galuzian norms and rules in the process of printing production as a recommendation.

Personnel and labor resources of the enterprise- this is the totality of workers of various professional and qualification groups employed in the enterprise and included in this list warehouse. The regional warehouse includes all workers hired for work, related to both the main and non-core activities.

Labor resources are the main resource of the enterprise, because of the efficiency and effectiveness of which lies the results of the enterprise's activities and its competitiveness. Labor resources supply material-speech elements of production to the market, create product, production and additional product in the form of profit.

The personnel plan includes the following sections:

Planning to increase productivity.

Planning the number of workers.

The plan is to pay the fund.

Planned advancement of qualifications for business workers.

Let's take a look at the skin from its sections.

Planning to increase productivity

Increasing productivity is one of the central economic benefits of all levels of production management.

Characterized by a large number of products (general labor) produced by one worker (worker or worker) per working hour or workday indicator of labor intensity, which is characterized by the number of working hours (person-year) spent on the production of one type of product.

The system of indicators (virtual indicators) of productivity is formed based on the following factors:

vimiryuvacha obsyagu products (natural and varnish displays);

units of a working day (week, quarter, month, day, year);

the number of workers who need insurance at the time of planning.

It is obviously important to distinguish between three types of indicators of product productivity:

1) a group of varsity exhibitors;

2) a group of natural (physical and mental) demonstrators;

3) labor vimirniki (norm-year, people-year).

Variety indicators are universal, are quoted through negotiated prices, are susceptible to inflation and clearly characterize the real productivity of the business.

Natural indicators, in their own right, may be subject to stagnation, vikorystvayutsya with the folded plans of enterprises (main workshops and farms), not susceptible to the rise of inflation, give factual indications about the productivity of production in the production of a particular type of product tsії.

Labor dynamics characterize the dynamics of productivity in a particular operation. And here the labor intensity of preparing the entire product (school unit) is normalized to be divided into planned and actual labor spent during the preparation of the same product itself. This is the most accurate test of the effectiveness of the product, but it does not stop stagnation.

It is important to consider the number of workers who are insured during the planned productivity of the work, the indicators for one worker of the industrial and manufacturing personnel are divided into the distribution of one manufacturing worker (main and auxiliary).

Each working day is divided into the following types of productivity: daily, quarterly, monthly, ten-day, daily, monthly and annual.

The most accurate attention is paid to the productivity of the day. It is necessary to keep track of one-year productivity, as well as the hassle of a year’s change and the internal waste of a working hour. The monthly productivity is infused with the number of days and the number of working days planned before the completion of the month, which falls within one working day (or working day), which means there are more absences (wasted working day), then the lowest monthly productivity. River productivity is always less than a month, multiplied by 12 months (this is calculated for the amount of workers' vacancies). Thus, this group of indicators of productivity is based on two factors:

good productivity of work;

a lot of years, spent by one worker stretching his destiny.

Let's take a look at the skin's report on these factors.

Years of productivity- this is the main indicator of the effectiveness of work, which lies in:

levels of mechanization and automation of production;

established technology;

some types of cheese and materials;

qualifications of workers;

stress among the people;

there is a lot of minds and production.

Obviously, in order to promote the productivity of business, it is necessary to develop certain skills, and also: advance the technical level of production; improve the organization of production, operation and management; color the nomenclature and product range; promote the quality of products (liquidation of the problem and its advance); Invite the social official, who infuses the system of incentives for work and other Galuzev and non-Galuzev officials.

To develop real opportunities for increased productivity in practice, it is necessary to develop a complex, in order to help change the factors of the minds of production. Whenever there is a difference between inputs (technical, organizational and other) there is either a reduction in the labor intensity of products (reduced labor intensity reserves), or an increase in the shortfall of the working day (working reserves). oh day). There is practically no limit to the intensive way of increasing productivity through reducing the complexity of manufacturing products. Extensive officials are less effective at achieving exchanges, including calendar, routine and nominal working hour funds.

With a plan in place to increase productivity, the entire sum of the indicators will be insured, namely:

average productivity of the business (by the distribution of the planned total production in the main units of the world according to the planned average number of workers);

average monthly productivity of the plant (by dividing the river planned production volume on the planned production of a number of person-months);

average daily productivity of the business (by dividing the planned production volume into the planned number of man-days before production);

average annual productivity of the company (by dividing the planned production volume by the number of person-years behind the plan).

Planning the number of workers

To plan the number of workers, it is necessary to know the current warehouse at the industrial enterprise. Industrial and manufacturing personnel (PPP) includes cerebral workers, facists, service workers, and robotic workers (primary and auxiliary).

The core of the PPP is non-professional personnel, which also indicates the number of workers. Non-industrial personnel do not produce products, but rather help maintain nutritional production. The staff is considered to be responsible for non-compliance at 3-7%.

PPP becomes 95-97%, among the robot workers – 70%, service workers – 9-11%, fakhivtsi – 13-17%. In the structure of workers, the main workers will become 70%, and auxiliary workers – 30% (div.
).

The warehouse of cleaners of the enterprise includes cleaners of a non-perishable warehouse. Their quantity is not planned, only the salary fund, which can be seen, is planned.

The turnout fund for the hour of one worker is bound to lie in the minds of work, planned absences (for illness - planned for the past period, due to the cessation of sovereign obligations) and the hassle of leave.

Planning to pay the fund

In order for the activity of the enterprise to be highly productive, the ceramic worker must be able to coordinate a large number of people and effectively realize the potential capabilities of the workers. It is possible to reach more than the one just placed before them. One of the key components of such a relationship is the city’s own, the most important and crucial element of which is wages. - a part of the fund of individual welfare of material benefits and services, which provide workers with a certain amount of work, as well as their effectiveness. It is the sum of penny payments and the amount of in-kind payment for work, wages and labor contracts. The salary is directly paid to the city of service workers for their work (realized services) and to motivate them to achieve the required level of productivity.

The basis of the payment fund is the wage fund of industrial workers. It can be seen when a plan for the leather workshop is drawn up with the number of the main industrial robot workers, the category and the number of planned before the development of manufacturing work over the course of years. In this case, the salary is insured on the basis of the planned year per year. Then this year is multiplied by the annual tariff schedule for the corresponding category installed at the enterprise. The result is a direct fund of wages for the main and auxiliary workers employed in the main technologically regulated operations. This direct wage fund is the basis of the legal (river) wage fund of industrial workers.

The choice for standard work hours, rather than planned hours, is due to the fact that workers who change the standard are required to forgo a larger direct salary. With the expansion of the number of the main industrial workers, the necessary implementation of the industrial program will continue until the end of the year. This also ensures the infusion of increased productivity due to changes in the number of workers.

The direct wage fund is also called the tariff fund. This part of the river's legal obligation to the wage fund of workers is an important economic indicator. The larger the part, the greater the deposit of the wage fund due to the production output and productivity of workers.

Let's take a look at what makes up the annual, daily, monthly and river funds for paying workers.

The hourly fund is made up of the salary fund accrued to the employee, plus additional payments. In addition to them, you can add additional payments for an hour of technological components, additional payments for inspections and simple equipment in repairs (at the rate of downtime at the current tariff rate of the same year), bonuses, additional payments for maintenance work by a team of non-violent foremen, additional payments for completing an academic qualification For registered workers, extra pay for work at night hour.

The cash fund is a fund for salaries and payments for days. It is added up from the hourly fund and additional payments to the daily fund (then the payment per hour is shortened and the additional payment is different).

The monthly fund is calculated from the allocation of the cash fund plus additional payments to the monthly fund. The river fund can be obtained by multiplying the monthly fund by eleven and adding additional payments. This may include payment of basic and additional draft allowances, initial allowances, and absences from government obligations.

Expanding the structure of wages and salaries in a comprehensive manner across personnel divisions, planned divisions and human resource services. The structure of wages in an organization is determined by further analysis of wage pressure, market intelligence, as well as the productivity and profitability of the organization.

More than half of the total income of labor force workers comes from a guaranteed basic salary. The size of it depends on low-ranking officials: planting, work experience in the enterprise, and the level of work of a professional worker. All these factors reflect the level of qualification of the worker, his evidence and maturity.

In addition to the salary, additional benefits are planned, and this additional payment will become a significant part of the wine city package, which will be paid by the organization.

Form and salary system . Most of the workers are paid on an hourly basis, in line with other remuneration systems. Payment can be made for individual and collective results of the work.

To enhance the material value of the increased efficiency of production, various desired systems can be introduced (in different options and combinations) both from the salary fund and for the salary profit from business.

Traditional forms of payment are common and reliable, and are widely used in business practice at this time. At the same time, in the past, payment was predominant in industrial systems, but, especially in private (small) enterprises, the per-year payment system (salary system) is increasingly being used.

Per-year payment. This form of payment is called hourly when the basic salary of a worker is paid at the established tariff rate and salary for the hour actually worked, then. The main salary depends on the qualification level of the worker and the hours worked. The annual payment may be simple, related to the above-mentioned parameters, or it may be annual-bonus (optional), additionally related to the performance of any other business (or the enterprise in general), and also from the contribution of the worker to zagalni results pratsi.

Based on the method of calculating wages, this system is divided into two types: annual and monthly.

When paying annually for work, earnings are based on the annual tariff rate and the year actually paid by the worker. When paying on a monthly basis, the salary scale is based on fixed monthly salaries (rates), the number of working days actually worked by the employee in that month, and the number of working days transferred Their schedule is for a month.

Negotiable payment. For the purpose of the system, the main salary of a worker lies in the price set per unit of completed work or manufactured products (expressed in manufacturing operations, pieces, kilograms, cubic meters, brigade sets, etc.)

The regular form of payment based on the salary calculation method can be direct, indirect, lump sum, or progressive. Behind the object, the regulation can be either individual or collective.

At direct individual contract The size of a worker’s salary is determined by the number of products produced in a given hour or by the number of related operations. The entire salary of a worker under this system is paid at one constant rate. Therefore, a worker’s earnings increase in direct proportion to his salary. To calculate the price for this system, the tariff rate, which indicates the type of work, is divided by the number of units of the product generated per shift, or the production rate. The rate can be calculated by multiplying the annual tariff rate, which indicates the type of work, per hour, which is expressed in years.

At indirect row system The worker's earnings are subject to special generation, as a result of the work performed by the workers they serve. This system can pay for a number of equipment adjusters and other auxiliary workers who serve the main production. The increase in the wages of a worker with such payment can be carried out either on the basis of an indirect assessment of the number of products produced by the workers, or based on the established norms of the workers who are served.

An important feature of the cord system is that the amount of payment is not set for a specific operation, but throughout the entire period of installation, the complex operates from the designated terms of its termination. The amount of payment for this complex will be voted on later, at the beginning of the work (as the term is called).

Row-progressive system At the same time, the direct line is characterized by the fact that the payment for the work of workers at constant rates is carried out only within the established output norm (base), and the entire production for this base is paid for the rates, progressing but the growth is due to the revision of the production norms.

Progressively higher prices are introduced for products prepared in such a way that the cost of production does not increase, but instead is systematically reduced in order to reduce the amount of other costs that fall per unit of product.

The stagnation of a progressively progressive system is only necessary in response to the urgent need to increase the productivity of plots on plots that are limited to the production of products for the production of grass, then. at the so-called “university places” of production.

At collective contract system Payments for a skin worker's wages are dependent on the final results of the work of the entire team, the hospital, and so on.

The collective contract system allows for productive use of working hours, widespread promotion of acquired professions, a high degree of labor discipline, and increased employment. In addition, collective recognition is being created for reducing the quality of products.

Special forms of payment . Payment for the development of normal minds cannot be less than established by law (Article 85 of the Code of the Russian Federation, 1992).

The differentiation of wages conveys, firstly, compensation for the unpleasant influx of minds and, in another way, the recruitment of workers to the fields with unfriendly minds.

Compensation for labor in the form of additional payments is not related to the profession, but to the specific work method and actual hours of work at a new job.

For the work of important and generous minds, tariff rates rise on average by 12.5% ​​compared to normal minds, and in particularly important and especially generous minds, rates rise by 25% compared to the same base. Also, surcharges for brains are differentiated in enterprises based on types of work depending on specific minds: at surcharge levels of 4, 8, 12% of the tariff rate for work with important and weak minds. 16, 20, 24% on robots especially useful and especially important minds.

Stimulation of work in the unfriendly mind is due to the speeding up of work in the mind. Work can be carried out in the minds of the seventh six-year working day.

Paying robots over the normal hour up to the station 88 Code of Criminal Procedure of the Russian Federation is paid for the first two years at the minimum rate of one and a half, and for the next years - at the minimum rate at the rate of one and a half. Compensation for above-standard work with vacancy is not allowed.

According to the norm, work is respected, which is agreed upon by workers and service workers, according to the established working hours. For workers with irregular working hours, there is no extra charge for working an extra year.

Payment for work on holy days be carried out no less on a smaller scale. For the holy day of a priest who has celebrated his holy day, he may be given a day off the next day.

Pay for work at midnight apply to the category of additional payments. The night shift is considered to be the one in which less than 50% of the working day is spent at night (the hour from 22 to 6 is considered night). The additional payment for work on a night shift is 40% of the tariff rate (salary salary) for each year of work on an off-duty shift.

Personnel training and advanced qualifications for business workers

Personnel planning and recruitment is of greater importance in the personnel planning process. As a result of the rationalization of production and management, excess labor force is eliminated. Planning for the development of personnel allows for the elimination of the transfer of qualified personnel to foreign markets and the creation of social difficulties with such personnel. Direct implementation of activities with personnel management, practically without stopping development in business enterprises until the end of the day.

The planning of work with specialists who are recruited is based on the classification of types of production. The classification criterion is the level of voluntary examination of the worker from the enterprise:

from the initiative of the practitioner, then. for the best food;

from the initiative of the employer and administration;

in connection with retirement.

Respecting the importance of such an idea as leaving the enterprise, the head departments of personnel management services when working with workers who are leaving, will facilitate the transition to another branch, social, special services as much as possible I understand the situation. The remaining two types of meat are especially valuable.

The establishment of enterprises before the summer holidays (as is the main government policy) is a measure of the level of management culture and civility of the economic system.

The personnel replacement plan is based on the development of a plan for replacing staff positions. In order to secure qualifications for a given job, it is necessary to ensure the mental and physical attraction to the person and the capabilities of the applicant in this regard. When planning work, personnel should be provided with such benefits in order to avoid occupational illnesses, early disability, and common injuries. It is necessary to ensure that the minds are consistent with the nature of the practice and comply with scientific standards. Particular respect is given to the employment of young people, women, elderly workers, and people with limited physical and mental abilities. For this purpose, it is necessary to reserve special work places at the enterprise.

At enterprises, there is a pressing need for workers, which includes retraining and upgrading the qualifications of workers. Planning for training of personnel is encouraged to go as far as internal factory training, pre-factory training and self-training.

Personnel planning allows the use of powerful industrial resources to operate without searching for new highly qualified personnel in the current market. In addition, such planning creates mental mobility, motivation and self-regulation of the practitioner. This will speed up the process of adaptation of the worker to the changeable minds of training at the same work place.

In practice, there have been two forms of duty to the personnel of an enterprise: at the work place and posture at the work place.

Starting in the workplace is cheaper and more efficient, it is characterized by a close connection with everyday work and makes it easier for workers to enter the initial process, which was not necessary before starting in the classroom.

The most important methods of getting started at the work place: the method of assignment to settle down, changing the work place (rotation), direct notification beforehand, virtual training, replacement of workers as assistants, delegate method bath (transfer) of parts of function and compatibility.

The starting position at work is more effective, and is also associated with additional financial expenses and the assistance of a worker from his service obligations. With this, the middle ground is obviously changing and the worker finds himself in everyday work.

The most important methods of getting started at work are: giving lectures, conducting business games, analyzing specific business situations, holding conferences and seminars, forming groups with the exchange of evidence, creating a group of people. i.

Expenditures on personnel are the basis for the development of industrial and social indicators of the enterprise. The share of expenses for personnel in the production of products tends to increase, which is due to the following factors:

the number of direct differences between productivity and personnel costs;

the introduction of new technologies provides greater benefits to the qualifications of personnel who are valued;

changes in laws in the field of labor law, the emergence of new tariffs, increased prices for essential goods (external officials).

When planning expenses for personnel, we are aware of the following expense statistics: basic supplementary salary, social insurance, expenses for staffing and distribution services; spend on training, retraining and improving the qualifications of personnel; expenses are associated with surcharges for bulk food, living and maintenance services, culture and physical training, health care and medical care, child care facilities, special clothing. We also plan to spend money on protecting the environment, the creation of more friendly minds (the benefits of psychophysiology and ergonomics, technical aesthetics), a healthy psychological climate in the enterprise, spend on organizing work places.

Planning the consumption of material resources

A material security program is being developed at the enterprise. provision of material resources - cheese, spare parts, materials and components, etc. - for the uninterrupted production process and production of high-quality products. This program includes the following aspects:

forecast popitu;

dimensions of warehouse stocks and reserves;

size of parties to purchase material resources;

the pressure of resource acquisition.

The problem of purchasing material resources is given even serious attention, since almost half of the expenses of enterprises are spent on the purchase of materials, components and manufacturing services. The consumption of material resources is important for the organization. This has a huge impact on marketing, finance and sales functions.

If the purchases are made without the confirmation of one partner’s agreement, then the calculations will be reduced by the agreement itself. At the same time, there is a whole new process of purchasing river milk and components on the river. If we take the river settlement as A, the cost of registration of the order – T, the purchase price of one unit – P, and spend on savings (in hundreds of types of reserves per river) – I, then it is possible to cover the need for materials for additional offensive formula:

For a well-established production process, it is more profitable to work with river purchases.

When purchasing, the manager may:

together with experts, determine the need for purchasing and its quality;

select a suitable trading company or supplier;

carry out testing of the product being purchased.

In the skin industry, an analysis of the effectiveness of the use of material resources is carried out. For calculations, the most common methods of calculation are used. You can create a number of scientific formulas for assessing the effectiveness of the use of material resources:

Of most importance for successful business operations and the uninterrupted flow of the manufacturing process is the synchronization of the supply of material resources. In modern minds, the synchronization of the supply of material resources is influenced by market conditions and the peculiarities of technological processes of living enterprises. At foreign enterprises, the majority of these supplies are related to the theory of inventory management.

The essence of this theory lies with the present.

The reserves are expected to weaken the staleness between the postal worker, the grower and the livestock. In addition, the availability of reserves makes it possible to ensure the production of milk in optimal batches. There are different types of reserves to ensure the execution of different functions.

Buffer stocks are organized between the postal worker and the co-worker, in order to compensate for expenses incurred in order to prevent the collapse of materials, to reduce the workload of the co-workers from the postal worker, for the purchase of goods in batches of optimal sizes .

Configure the following functions:

compensate for the actual consumption of the guarantee stock;

ensure production of products in batches of rational size;

ensure the satisfaction of the recipient.

Associated with the transfer of material resources.

Safety stock serve the satisfaction of the unprepared drinker.

The practical implementation of commodity policy for enterprises includes optimization of inventories. The criterion for optimality is a minimum of wastage: from the supply of products to the wastage, the non-removal of profits and expenses for the replacement of inventories will be added.

All commodity distribution operating systems have small inventories. Inventory creation method - creating a buffer between the latest supplies of materials and eliminating the need for uninterrupted supplies. Stocks of output materials will run out until the buffer is created, as well as purchased from the manufacturer. This buffer will ensure operational flexibility.

The inventory management model is based on the time of placement of orders on resources and its quantity. Either way, the enterprise can maintain the current level of reserves in order to eliminate the bottlenecks in production, as well as the mother of alternative suppliers. In this way, enterprises will ensure their safety in the face of various difficulties, such as in the situation of one employer who would start producing products.

Maintaining a constant level of inventory reduces costs associated with their shortage, and also allows you to purchase materials in large batches. Prote traces that these benefits are overlapped by additional expenses. This is spent on savings, expenses, payment of pensions, expenses on insurance, expenses on pensions, additional taxes. In addition, it is necessary to ensure that there is a possibility of linking capital that could generate income from investments in stocks, bonds and bank deposits.

Therefore, great respect is due to the size of the reserves. The waste of materials from the stock is determined by the flow and liquidity of their liquidity. It is necessary to make two decisions: a decision about the hour of making a contract for the purchase of material resources and a decision about the quantity of this contract.

Decisions taken to consume material resources and the size of reserves immediately infuse almost all types of industrial waste. The cost of material resources, expenditures for registration of contracts for the acquisition of materials (office expenses for registration of contracts, transport expenses, expenses for obtaining goods, expenses for the well-being of equipment, etc.), expenses for saving material resources. technical reserves and wastage, waste and waste of reserves.

Among Japanese, American and emerging European firms, the Japanese system of organizing the production process “kanban” has become very widespread, which includes functions such as operational planning, inventory control, logistics production, technical preparation of production. The Kanban system is based on the “just in time” principle, which means that at all phases of the production cycle, necessary parts and components are available only when they are needed during the production operation.

Such a system is quickly followed by unproductive expenditures - on the depletion of warehouse stocks and merchandise. It is important that for this reason the skin bud system is a controller of the virulence of viruses, which comes from the subcontractor's preparations. After removing the component from the manufacturing process, the worker takes the “kanban” receipt from the new one and turns it back to the customer, leaving the remains as a stand for further processing of the order. The “kanban” system allows, for example, the production of cars of different types in a small number of skin models at the same time on the same line. It will protect the minds of the future victorious vibrator systems (GPS), allowing for the reduction of vibrator costs with the help of a rational organization of the vibrator process.

The development of DPS in the “kanban” system is due to the transition from installation on a variety of products to the diversification of models with different product lines.

It will rely on material resources that are in stock. This pot is called a stale pot, the fragments of its vicor are closely related to the plan of production. Viral plans are broken down in advance, so the future supply can be predicted with a high level of accuracy.

The stock management system is called material requirements planning. The purpose of such planning is to ensure that only those in reserves are needed for the implementation of the continuous production plan. When planning a need for material resources, what to do directly with the stock, take out insurance:

the total demand is to be provided with insurance based on the production plan;

net demand, which is determined by the way derived from the total consumption of the quantity, obvious, and the stated quantity with the delivery term, which corresponds to the production plan;

According to the terms of the implementation of the contract, it is planned to place the contract in such a way as to satisfy the pure need of the planned date for the beginning of the germination.

The reserves return on the market is estimated at 15-40% of the firm's total resources, including labor, maintenance, registration work and inevitable expenses. Vaughn is divided into two groups:

Material resources. Save the place. Spend it.

This risk will increase due to larger reserves.

Delivery and placement of purchases. Variety of shopping.

This risk is changing due to increased inventories.

Businesses may, by combining two forms of reserves, spend the least amount of money.

p align="justify"> When planning production reserves, the minimum amount of production reserve required for uninterrupted operation of the enterprise is determined.

As has already been said, three factors influence the size of the inventory: the term of inventory in the warehouse, the amount of harvested material available for production, and the price per unit of harvested material. Let’s assume that the amount of raw materials and materials in the warehouse is 20 dB per hour. If 200 pieces of product are produced, the preparation of a skin unit for which materials are purchased for 15 krb., then

Variety of production stock = 20 d_b 200 pcs. 15 rub. = 60,000 rub.

An important warehouse function, which refers to the size of the warehouse stock, is the term for overstocking the warehouse stock and the time interval between deliveries.

Moreover, the larger the batch of goods that are purchased, the larger the amount of the commercial stock, and this in turn depends on the amount of costs for storage, which will also increase. At the same time, the company has to spend money on purchases from servicing (costs of placing orders, obtaining materials, etc.). How much did you spend for one batch of purchases? It is obvious that the less quantity is purchased, and the batch of cheese that is purchased more, the less is spent. It turns out that the optimal value of the purchased batch of cheese (and, obviously, the number of batches) lies in the total costs for the storage and servicing of purchases. The stench may be minimal.

The optimal batch size can be calculated using an additional formula, which is called Wilson’s formula:

where Q is the optimal batch size to be purchased; m - the range of goods to be purchased in kg, pieces or other quantities; about - servicing departments purchased one batch from the department; k – price per unit of product; r - spend on storage in % of the average stock. It looks like a tenth fraction, for example, 10% = 0.10.

Based on the optimal size of the batch that is purchased, the amount of crude purchased on the river is insured. Knowingly the quantity of cheese that is being harvested indicates the availability of the production reserve.

However, in a number of species of birds of this type, the size of the viral reserve will require clarification. It is important to take into account the need for preparation before the production process, the production stock is divided into in-process, preparatory and safety stock.

Preparatory stock to calm down in the fits and starts. when preliminary processing of materials is required (sorting, batching, etc.).

The safety stock is required in case of low losses due to non-transfer of changes in delivery terms or the obligation of the supply of raw materials. As a rule, the size of the safety stock is calculated as 1/2 of the production stock.

Thus, the value of the virtual reserve is equal to the amount of the flow stock, preparation (which is a necessity for its creation) and insurance. All food products for businesses revolve around the concept of logistics.

Planning for the profitability and profit of the enterprise

Product Compatibility Planning

This is reflected in the penny form of the current expenditure of the enterprise on the production of products and their sales.

The method of planning the cost is to economically determine the amount of waste, the necessary production and sale of products of the necessary quality.

Nina's composure is the most important growth indicator, which primarily determines the economic efficiency of production. It is known that the zeal for the achievement of scientific and technological progress, the intensification and organization of production and practice, and the zeal for enterprise management.

The greater the technological and organizational level of production, the greater the power of robots, the lower the costs per unit of product, the lower the collaboration and the higher the income of the enterprise.

Outputs for the product sales plan:

1) indicators of other sections of the plan;

2) the results of the analysis of the industrial and commercial activities of the enterprise for the previous period;

3) regulatory and regulatory materials, instructions of inter-glue and galloe significance.

Classification of costs for production of products

When planning, conducting and analyzing wastes that ensure the consistency of printing products, these types of groupings should be established (Table 7).

Following the principle of economical uniformity, expenditures are grouped into economical elements. The flow of economical elements is common to all galuzes. This ensures a uniform approach to the molding of the vitrates and allows for the alignment of its structure behind the various laces and molds.

Behind economical elements There is a cost of payment for the production of skin products. This includes the costs of all structural divisions of enterprises involved in the manufactured products. In these situations, when the industrial personnel of the enterprise choose to work, they are not included in the warehouse of gross and commercial output, but rather provide services of a non-industrial nature to business organizations, power capital industry and service industries and gentlemen arstvam, associated with cym vitrati also include up to the established cost.

In Kostoris, the cost of production does not include the production of wet products, which is accumulated in the middle of the enterprise for industrial and vegetable consumption (internal factory turnover).

Koshtoris vitrat for vyrobnitstvo to establish with urakhuvannyam rozrakhunkіv:

expenditures on materials, purchased materials, pharmaceutical products, robots and services of a production nature of third-party enterprises and organizations, technological fuel and energy in the main production, including expenditures associated with the use of natural resources ї sirovini;

basic and additional wages for primary production workers;

as well as rozrakhunkіv koshtorisіv:

vitrat (calculation of product costs); auxiliary production workshops;

expenses for preparation and mastering of production;

expenses for the maintenance and operation of machines and equipment;

zagalnovyrobnichikh vitrat;

Zagalnogospodarskih vitrat;

transport and procurement costs;

other industrial expenses;

pozavirobnichikh vitrat.

It’s important to pay attention to the place of business, then. Basically, additional production and plant management, expenses are grouped behind calculation items.

The calculation statistics highlight Galuzev's features. Their transfer and storage are strictly regulated by industrial and galouze instructions. The calculation statistics cover the availability of commercial products, other types (calculation groups) and processes (workshops).

For planning, reporting and calculating the value of industrial products, the following nomenclature of expenditure items has been established:

Sirovina and materials.

Rotating income (withdrawal).

Purchased products, products, robots and services of a generic nature from third-party organizations and enterprises.

The basic salary of military workers: 4.1 - covered by labor insurance; 4.2. - do not commit yourself to agreements.

Dodatkov to lead the virobnik workers.

Social insurance coverage.

Zagalnovyrobnichi waste.

Zagalnogospodarskiy expenses.

Spend as much as possible (only in other calculations).

Spend your money.

Nomenclature of Vitrat articles:

Sirovina and materials.

Swivel entrances (retractable).

Purchased drugs, pharmaceutical products, robots and services of a generic nature from third-party enterprises and organizations.

Spend on the management and operation of machines and ownership.

Zagalnovyrobnichi waste.

Zagalnogospodarskiy expenses.

Spend the whore.

Other financial expenses.

Spend your money.

One hundred technological process Expenses are divided into the main invoice. The main expenses are directly related to the primary factors of production (basic and auxiliary materials, wages of the main and auxiliary workers, electricity and for basic equipment). Overhead costs are associated with the organization of the manufacturing process and management. The stench of the socio-economic minds of the government and the organization of production.

For the method of registering your property Product expenditures are divided into direct and indirect. Direct expenses are included (intelligibly-changeable), directly related to the process of manufacturing a specific type of product, which may be included in the calculation group or related purchases (materials, purchased products, etc. in factories, the basic salary of industrial workers, etc.). Before indirect (mental-stationary) expenses, there are expenses that cannot be entered directly into the calculated group or in addition to payment (expenses for the maintenance and operation of machines and equipment, sales, sales and other spend). These costs include indirectly the principles established by the instructions for planning, forming and calculating the costs in printing enterprises.

By role in the production process expenses are divided into virobnychiі pozavirobnichi. Virus losses are related to the process of virus production. Before post-production expenses, expenses include expenses for containers, packaging, transportation, expenses for household and commercial fees.

For completeness, vikoristannya the spend can be divided into productiveі unproductive. Unproductive expenses are associated with direct expenses on production (payment for downtime, additional payment for over-the-clock work, payment for labor costs not due to the workers’ fault).

According to the possibility of burial plan Expenditures are divided into planned and unplanned.

It is important to pay attention to the selection process and the expenditures are divided into changeable and permanent. Variable (proportional) expenses can be changed depending on the supply of products (basic materials, wages of industrial workers, electricity for technical needs). Constant (non-proportional) expenses do not change depending on the production obligation (salary for the heating equipment, electricity, burning).

The full consistency of the products planned before the release of the current date is indicated in the accompanying document - the cost of production and production costs. With the government's regular planning, the activity of the enterprise kostoris vitrat inevitably develops on a quarterly basis. However, it is valuable for stable and predictable minds to be ruled by the state. High rates of inflation, indexation of minimum payment rates, rising prices for food and fuel-energy resources and other factors tend to complicate river planning.

Respect for the planning of cooperation has been weakened, which is due to the singing peace and the sovereign independence given to enterprises, and the number of organized methodical developments for planning the military-state and financial and the activities of enterprises that operate in our country to meet the difficult economic situation. In the minds of the brown and the whole possible, there is an accumulation of quarterly costs for production and production. Kostoris allows you to insure sales obligations for joint ventures, income from the sale of products, evaluate the material and labor complexity of products, predict the demand for working capital, investments in stock, spend the finished product (div. table 8).

The totality of expenses for elements (points 1-5), overinsurance at the cost of goods, becomes a legal obligation of expenses for the production of products. To determine the value of the virus from the final amount, the expenses for the production of the virus are excluded from the expenses incurred by the post-war work, - the work is carried out from the capital work and the capital repairs that are completed. for your own business, transport services, supplies from third parties, etc. Next, we will take into account the change in the surplus, the waste of future periods and the surplus of unfinished production: the increase in the value of commercial products changes, the change is greater. Insured by such a procedure, the financial stability will increase in the amount of post-regulatory expenses from the full production of commercial products planned before the release of the new period. Post-production expenses include expenses for packaging of products in warehouses, transportation of products, commission fees and other expenses associated with the production of products.

The complete consistency of the product, which facilitates release in the planned production cycle, is divided into the consistency of the product, on the basis of which the amount of profit is calculated. The difference is determined by the presence of a surplus of unsold products at the beginning of the planned period and the amount of surplus products that will be sold at the end of the planned period.

In natural terms, the value of sold products (RP) is becoming more

RP = O 1 + TP - O 2

de Pro 1 - surplus of unsold products for the beginning of the planned period; 2 - surplus of unsold products at the end of the planned period; TP is a commercial product that is planned to be released before the upcoming release.

Warehouse of surplus unsold products, their value must be secured at the time of planning expenses for sold products. The methodology for distributing expenses and revenues from products must be uniform, so that the income appears on the same products sold. Spend money on it

C rp = C o1 + C tp - C o2

de SRP - spent on products sold for full cooperation for the upcoming period (rik, quarter); C o1 - the actual production of surplus finished products that were not sold during the planned period (week, quarter); With TP - the planned constant availability of commercial products planned before the release of the upcoming period (rik, quarter), the costs of production and production costs are calculated; Z o2 - the planned distribution of surplus finished products that will be sold at the end of the planned period (period, quarter).

Warehouses of surplus cobs and laid the edge of the planned period vary, and they are different for different methods of planning revenue from products.

In current minds, government-owned enterprises may choose one of two methods for generating revenue, and apparently, this planning is important because it is important to realize the moment of sales of products: finding money on projects unified shell (until the point of production) for the promotion of the purchase of products or the promotion of products and presentation purchase documents.

In the first phase, when the proceeds are planned for the expenditure of pennies on the market (before the start of the enterprise), the surplus of unsold products for the beginning of the planned period includes the following elements:

finished products in warehouses;

goods are advanced, the term of payment is not specified;

goods are in demand, but not immediately paid for by the buyer;

Products are specially saved from buyers.

When the full availability of products that are sold is determined, the surplus is taken into account in accordance with the actual commercial availability of the current period in the amount of their actual (estimated) availability.

At the warehouse of surplus products at the end of the planned period, only the first two items will be insured, the remaining goods not paid for by the buyer in the lines that are regularly saved from buyers, and consequently the breakdown of the allocations oh and agreed discipline, but that is not planned.

If there is a significant surplus of unsold products for the planned period, exit from the funds for production of products at the rate of stocking days.

With river planning, the data for the 4th quarter are calculated, with quarterly planning – data for the secondary quarter:

About = (With tp 90 days)×N,

where C is the total availability of surplus unsold products at the end of the planned period; C TP – production quality of products in the 4th quarter; N – stock norm in days.

The norm in stock for days, if desired, can be distributed to the skin area. There is a large amount of space for excess finished products in the warehouse and for surplus goods, the terms of payment for which are not specified. For finished products, the warehouse norm is days - the number of days during which the products remain in the warehouse. It is calculated as the amount of days necessary for the preparation of finished products, their packaging, accumulation up to the size of the transport lot, and the registration of departmental documents. For goods that are in demand, the term of payment for certain instructions, the norm for days corresponds to the term for document management, then. What time will it be necessary to transfer documents from the buyer's bank to the buyer's bank and back?

Planned calculation of the cost of calculation groups є group decompositions, accumulations behind the cost of expenditures, based on progressive norms of vikorystannaya possession, expenditure of goods, expenditure of material, burning, energy and carrying out a strict regime of savings in expenditures with administration and maintenance of production.

The folding of planned calculations is responsible for transferring the costs of the production program, material and labor resources and the allocation of such costs: costs for production in the shops of additional production; expenses for the maintenance and operation of machines and equipment; zagalnovyrobnichikh and zagalnogoSpodarsky vitrat, other virobnichikh and pozavirobnichikh vitrat.

The quality of materials is determined by the technical standards of their wear and tear. Expenditures on materials include the ability of the skin to be calculated according to the method of direct decomposition. Materials for technical purposes are included in proportion to the basic salary of the industrial workers who are insured for the contract.

The expenditure on energy, which is calculated for technological purposes, is clearly indicated on the basis of the norms for the expenditure of various types of energy per unit of production and the average of their prices, which is added up to reception at the planned party.

The basic salary of workers who are directly employed by the labor force is covered by insurance, which is divided into wages that are covered by insurance, and wages that are not covered by insurance. There is a deal to be made.

The amount of salary, which is insured for employment, is calculated in the case of a monthly payment in accordance with the planned norms of labor costs (standards of wages) and in the case of continuous tariff rates, in the case of an annual payment - in accordance with the norms of employment and service norms , tariff rates or salaries and planned duties for the selection of special duties types of products. The wages that are not covered by employment insurance are entered into the calculation group in proportion to the wages that are covered by employment insurance.

The amount of social insurance benefit is calculated by multiplying the sum of the basic and additional salary payments, as well as the sum from the material desire fund or the unified payment fund of the portion that falls on the group that is being calculated , a standard of hygiene has been established for this purpose.

Spend on maintenance and operation of machines and equipment. Spend on maintenance, depreciation and ongoing repairs.

The nomenclature of items of industrial expenses includes expenses associated with the management and maintenance of the workshop, including expenses for repairs, depreciation and repairs of equipment, equipment, equipment, as well as amounts for the wear of low-value and wearable items tools and inventory and other expenses.

Before the warehouse waste, non-productive waste in the workshop is included (waste from downtime, labor, waste, waste of materials and other material assets).

The nomenclature of articles of Zagalny-Spodar expenditures includes expenditures for the management and organization of production, for the enterprise as a whole. They are divided into expenses associated with the management of the enterprise, and outgoing expenses.

Enterprises that arise as a result of government activities, unproductive expenditures are not planned and will be included until the end of the day under the heading of government expenditures.

Post-production expenses include expenses for containers, packaging of finished products, transportation and other expenses for household goods.

The planned totality of all commercial products of an enterprise is determined by the sum of the planned totality of all costing groups, services and work of a commercial nature, included before the plan for the commercial output of the enterprise's products.

Reduced income This is important for increasing production efficiency, increasing profits and profitability.

The development of the cost reduction plan is preceded by an analysis of the product safety during the light period. During the analysis process, reserves for reduced productivity are revealed, the reasons for above-plan expenditures, unproductive expenditures and direct costs for production are identified. These are exact reserves. For their progress, approaches of a technical and organizational nature are planned, aimed directly at reducing the minds of business activities.

Advancement in the process of development of science and technology, fundamental changes in the methods of production, management methods, organization of production and production, and the upgrading of the government mechanism reveal great potential. and for the development of productivity and improvement of its effectiveness. These are promising reserves. The main ones are labor, material, and the addition of resources to the main production funds. In order to realize the reserves, a whole complex of investments is planned to reduce their value.

The massacres, based on their scale, significance, are then grouped into technical and economic officials. Planning is based on the choice of direct results and the result of the influx of technical and economic factors into the level and structure of social wealth.

The printing industry has the following grouping of technical and economic factors:

Advancement of the technical level of production. This includes the introduction of new equipment and progressive technologies, mechanization and automation of production processes, modernization of existing equipment, development of new types of raw materials, materials, burning and energy, improved design these are the technological parameters of the products that are being prepared.

Improved management, production organization and operation. What is important here is the improvement of the organization of work and the elimination of the working day, the advancement of the level of regularity, the improvement of production management methods, and the advancement of modern forms of material and technical organization. safe production, increasing the level of concentration of production, reducing its specialization, expanded cooperation, development of progressive methods of planning, form and analysis, stimulation, reduction of vital expenditures and expenditures.

Change of structure and obsyagu vyrobnitstva. This means an increase in the scale of production, a more complete nomenclature and product range, an increase in capacity, an increase in capital output, etc.

Galuzev and other factors. Other factors that should not be affected by the operation of the enterprise, such as new tariffs, depreciation rates, etc.

The role of the skin group of officials in reduced productivity lies for a number of reasons: the effectiveness of the approaches that belong to this group of officials, directly flowing into the hidden amount of money, their structure.

Profit planning

Profit planning is a warehouse part of financial planning and an important part of financial and economic work in an enterprise. Income is planned to be obtained from all types of business activities. Not only is planning easier, but it may be important for the predicted amount of profits, some types of activities are not subject to tax on profits, others are subject to new rates. In the process of developing profit plans, it is important to take into account all the officials in order to maximize the amount of possible financial results, and, having considered the options for the financial program, ensure that maximum profits are obtained.

For apparently stable prices and forecasted minds, government revenues are planned to flow within the framework of the ongoing financial plan. Income tax payers are focused on the fact that the difference between the stated amount of advance tax payments and actual payments is minimal, so that the important meta-planned income lies with the identified business opportunities from finance and your needs.

The object of the plan is the planning of balance sheet profit, most importantly the profit from the sale of products, trade, and services. The basis of the development is the military program, which is based on the agreements of the government and government agreements.

At the most basic level, the profit is the difference between the price and the price, but when expanding the planned profit, it is necessary to clarify the product type in which the profit will be generated. Income for the commodity release is planned in accordance with the cost of production and production costs, which indicates the consistency of the commodity issue of the planned period:

P tp = C tp - C tp,

de P tp - profit for commodity release for the planned period; T TP - the availability of product release for the planned period at current sales prices (without MDV, excise taxes, trade and household discounts); With TP - full availability of commercial products for the planned period.

Income from sold products will be insured differently:

P rp = B rp - Z rp,

de P rp - Planned revenues for products, which facilitates sales in the upcoming period; RP has planned revenue from products in current prices (without MAT, excise taxes, trade and sales discounts); Z rp - full consistency of products sold in the near future.

Based on the fact that the amount of sold products for the upcoming planned period in physical terms is calculated as the amount of excess unsold products for the beginning of the planned period and the amount of output of commercial products over planned period without excess finished products that will not be sold at the end of this period, the breakdown of the planned amount for sales I can see the products

P rp = P o1 + P tp - P o2

de P rp - income from the sale of products during the planned period; P o1 - income from surplus products that were not sold during the planned period; P TP - profit for commercial products that are planned for release in the upcoming period; P o2 - income from surplus finished products that will not be sold within the planned period.

This very methodology of distribution is the basis for the use of an enlarged direct method of income planning, since it is easy to calculate the prices of sold products and the cost of production.

The profit is calculated for all assortment items. To achieve the desired result, a profit is added to the surplus of finished products that were not sold during the planned period. After the expansion, the income from the sale of products will increase by the income from other sales and planned post-realization results.

The consolidation method of direct racking stagnates in enterprises with a small range of products that are produced. The assortment diversification method is used for a wider range of products, in order to ensure consistency with each type of product. The main advantage of the direct investment method at reasonable prices and constant expenses over a minimum period is its accuracy. The first method of direct racking is the main one when planning profit. In the current minds of the government, the method of direct investment can be used against planned profits in very short periods of time, as long as prices, wages and other conditions have not changed. This includes the stagnation of the river and the long-term planned profit.

With the analytical method, the planning of the supply of diversified products is carried out in parallel with equalized and unequalized commercial products. The updated products are released from the base cycle, which is transferred to the planned one, which means that there is actual complete consistency with the production. Based on the data, you can calculate the basic profitability (Rb):

R b = (P: C tp) × 100%,

de Po - the accumulation of profits (the distribution of profits is carried out at the end of the base cycle, if the exact size of the profit is not yet known); With TP – full consistency of commercial products of the basic rock.

As a multi-faceted process, purchasing planning includes two warehouses: the process of lighting and the process of dividing revenue (Fig. ).

The personnel plan includes planning for the company's need for personnel necessary for the development of a plan for the development and sale of products. The method of this plan is to determine the rational (economically charged) needs of the company in personnel and ensure effective recruitment in the planned period of time /6/.

The working warehouse includes: manufacturing workers, auxiliary workers, carpenters, specialists, service workers, junior service personnel (MSP), fire guards (FFG).

For the development of technological development, the number of plant workers is required, so the number of workers present is according to this formula:

R T = T/(FRV N * Before PP ),

de Before PP- Coefficient of productivity increase (accepted from 1.2 to 1.25).

R T = 501 283 / (1970 * 1,23) = 207 chol.

The number of production workers is limited, then. a number of daily and daily workers for important reasons:

R Sh = T/(FRV D * Before PP ),

de FW D- active river fund of one working day.

FW D = FW N * Before R ,

de Before R- Coefficient of working hours spent (accepted from 0.96 to 0.98).

FW D = 1970 * 0,97 = 1910,9 year.

R Sh = 501 283 / (1 658 * 1,23) = 246 chol.

Number of additional workers:

R VSP = P VSP * R Sh,

de P VSP- Hundreds of additional employees (accepted from 25% to 35%).

R VSP = 0,25 * 246 = 62 chol.

Number of ceramicists and specialists:

R RS = P RS (R Sh + R VSP ),

de P RS- Hundreds of ceramics and fakivts (accepted from 10% to 15%).

R RS = 0,1 * (246 + 62) = 31 chol.

Number of servicemen:

R SL = P SL (R Sh + R VSP ),

de P SL- Hundreds of service workers (accepted from 4% to 6%).

R SL = 0,05 * (246 + 62) = 15 chol.

The number of young service personnel (MOP) and fire guards (FSP):

R MOP, PSO = P MOP, PSO (R Sh + R VSP ),

de P MOP, PSO- Vіdsotok MOP and PSO (accepted from 2% to 3%).

R MOP, PSO = 0,02 * (246 + 62) = 6 chol.

Salary Fund for Workers:

FZP ETC = Salary OSN. ETC + Salary ADDITIONAL ETC

Basic salary of professional workers:

Salary OSN. ETC = Z H *T*Before P * Before N,

de Z H- One-year tariff rate (26.2 rubles / year);

Before P- Explanatory factor before salary (15%);

Before N- Coefficient of insurance premiums, additional payments, bonuses (accepted from 1.35 to 1.4).

Supplementary salary for industrial workers:

Salary ADDITIONAL ETC = N * ZP OSN. ETC ,

de N- Hundreds of additional salary payments (10% accepted).

Salary OSN. ETC = 26,2 * 501 283 * 1,15 * 1,35 = 20 389 937 rub.

Salary ADDITIONAL ETC = 0,1 * 20 389 937 = 2 038 994 rub.

FZP ETC = 20 389 937 + 2 038 994 = 22 428 931 rub.

Salary Fund for Additional Workers:

FZP VSP = Salary OSN.VSP + Salary ADD.VSP

Basic salary of additional workers:

Salary OSN. VSP = Z H * T VSP * Before P * Before N ,

de Z H- One-year tariff rate (21.3 rubles / year);

T VSP- the complexity of additional operations (accepted as 25% to 35% of the complexity of manufacturing products).

Additional salary for additional workers:

Salary ADD.VSP = N * ZP OSN.VSP

Salary OSN. VSP = 21,3 * (0,35*501 283) * 1,15 * 1,35 = 5 801 793 rub.

Salary ADD.VSP = 0,1 * 5 801 793 = 580 180 rub.

FZP VSP = 5 801 793 + 580 180 = 6 381 973 rub.

Salary Fund for Clerical Workers and Specialists (accepted from 17% to 20% FZP ETC):

FZP RS = 0,2 * 22 428 931= 4 485 786 rub.

Salary Fund for Service Employees (accepted at the rate of 6-8% FZP ETC):

FZP SL = 0,06 *22 428 931 = 1 345 736 rub.

Salary fund MOP and PSO (taken from 2% to 3% FZP ETC):

FZP MOP, PSO = 0,02 * 22 428 931= 448 579 rub.

The insurance on the FZP is based on the breakdown of deposits from the State Voluntary Fund, which is accepted at the rate of 30% and deposits from insurance against accidental losses (0.4% for ARP):

• 22 428 931* (0,3+0,004) = 6 818 395 rub.
• 6 381 973 * (0,3+0,004) = 5 543 199 rub.
• 4 485 786* (0,3+0,004) = 1 363 679 rub.
• 1 345 736 * (0,3+0,004) = 409 104 rub.
• 448 579 * (0,3+0,004) = 136 368 rub.

Table 5.

Indicators of the established plan with the use of personnel

The main objectives of the personnel management plan are to ensure rational, effective support for enterprise personnel during the production process. When the plan is developed, there will be an increase in the productivity of the business, which would ensure that the organization reduces the costs of the business, which is necessary in the minds of competition; the optimal number of personnel employed directly in production, maintenance and management is determined; There are limits to the permissible expenditure on wages and labor.

p align="justify"> Personnel and labor resources of an enterprise are the totality of workers of various professional and qualification groups employed in the enterprise and who are included in this list warehouse. The list warehouse includes all workers hired for work, related to both the main and non-main activities.

Labor resources are the main resource of the enterprise, because of the efficiency and effectiveness of which lies the results of the enterprise's activities and its competitiveness. The stinks give the material-speech elements of the production process, create a product, a product and an additional product in the form of a profit.

The personnel plan includes the following sections: planning to increase productivity, number of workers, payroll fund, labor costs. A separate section of the operational plan includes a plan for training and upgrading the qualifications of personnel.

The basis of the payment fund is the wage fund of industrial workers. It can be seen when a plan for the leather workshop is drawn up with the number of the main industrial robot workers, the category and the number of planned before the development of manufacturing work over the course of years. In this case, the salary is insured on the basis of the planned year per year. Then this year is multiplied by the annual tariff schedule for the corresponding category installed at the enterprise. The result is a direct fund of wages for the main and auxiliary workers employed in the main technologically regulated operations. This direct wage fund is the basis of the legal (river) wage fund of industrial workers.

Analysis of the final plan in practice is an important direction for the economic analysis of the military-state activities of the organization, as a way of consistently monitoring the progress of the finalization of the task of moving forward labor. new potential and the results of the organization’s work and comparison with the results of the activities of competing organizations, identifying internal reserves.

Analysis of the plan is carried out in three main ways: analysis of the plan for numbers, analysis of the plan for productivity, and analysis of the plan for the salary fund.

The plan is based on the breakdown of the planned number of workers and expenditures to pay for their work, which are included until the availability of products (work, services).

For this purpose, it is necessary to immediately develop the fund for the effective hour of one worker. The calendar fund is installed behind the calendar on the river. The number of weekends and holy days for the periodic production (furniture production) is also set according to the calendar. There are no holy days for the Continuous Vibration (DVP), and the number of outputs for scheduled repairs and property inspection is limited to 30 days.

The nominal fund is the difference between the calendar fund and non-working days. Chergova and initial release, absences with the permission of the administration are planned according to current data.

Table 4.1 - Fund allocation for the effective hour of the 1st retail worker per rik

Showcases	Mebleve virobnitstvo
	behind the scenes		behind the scenes
1 Calendar fund, days
2 Calendar non-working days:
2.1 weekends
2.2 Christmastide
3 Nominal fund, days
4 Absences, days
4.1 Chergova permit
4.2 initial release
4.3 through illness
4.4 with the permission of the administration
4.5 unimportant reasons
5 Effective hour fund, days
6 Nominal service life, year
7 Internal spending per hour, year
8 Average duration of change, year
9 Number of changes
10 Effective fund, year

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1.2 Significance of the plan, displays, output materials for folding

The plan plays an important role in the planned activities of a trading enterprise. The main task with the established plan is to ensure a continuous increase in the productivity of the average wage, an economical and productive workforce, an increase in the qualification and cultural level of workers.

Personnel planning may focus on improving the efficiency of work, developing the capabilities of working people and creating new people's minds. Personnel planning may include the following information: how many workers, what qualifications, as needed; in what rank can one obtain the required and short-lived personnel without incurring social harm; how best to recruit staff to the best of their ability; how to ensure the development of personnel before the introduction of new jobs; how to encourage the knowledge of healthcare workers before entering the business; what expenses are expected from planned personnel visits; the implementation of the payment system for the work and the stimulation of the work.

The plan includes the following main sections.

1. Planning of demand among personnel - the demand among personnel is determined by balancing between potential demand and that which is clearly forecast. Coming from this, it is planned to go as far as possible or to maintain strong and clear visibility between the needs and visibility. These come together with:

Development and optimization of the organization of technological processes;

Education, re-development, development and development (training) of personnel;

Specialization and cooperation for personnel, reduction of social services.

2. Planning the number of workers - determining the minimum number of workers necessary before the completion of the planned sale of products and services. With a certain number, it is necessary to increase the length, expansion of production, retirement for education, calls to the army, etc. - Dodatkov will need personnel.

3. The plan for the payment fund - FOP is the amount of funds necessary for the enterprise and its subdivisions to pay for all types of work completed by the employees of the enterprise. When planning a private entrepreneur, payment systems for workers are determined (minimum rate, tariff scale, rates for regular work).

4. Planning the effectiveness of a process - the effectiveness of a living process creates values ​​and is reflected in the number of values ​​of creations in one. for an hour by one roboticist.

5. Planning the labor intensity of products - characterizes the waste of human resources.

Planning of social development - the importance of the social and demographic structure of personnel, the provision of workers with daily living, living, and cultural benefits, assessment of the level of important goods, injuries, and sicknesses. Additional information about the social and psychological climate of the team comes from the results of interviews, questionnaires and testing of practitioners.

One of the most important factors for a successful commercial enterprise is the efficient allocation of human resources. Analysis of indicators from the wage rate, in connection with this, is one of the most important stages of the overall analysis of the activities of subjects of government.

Analysis of the warehouse, the flow and efficiency of the personnel of the enterprise begins with the assignment of a number of workers to their warehouse groups and management in the middle of the enterprise.

To characterize the human resources of a trade enterprise, a whole system of indicators is used.

This unique characteristic of the staff is visible to us in front of such indicators as the average number of workers.

Regional number - the number of workers in the regional warehouse on a given date who were accepted and discharged for that day.

The number of people present includes only the workers who showed up to work.

To determine the number of workers for the previous period, the indicator of the average regional number is used. p align="justify"> The average number of workers per month is indicated as a subset of all list data for each day on the calendar number of days in the month.

In order to effectively manage molding and molding processes, personnel at trade enterprises are assigned a classification based on the following basic signs:

· Management personnel

· Sales and operations personnel

· Additional staff

Divided the personnel of the trade enterprise into the categories of workers and is the most formal form of the functional division of their work.

· For plantings and professions. At trade enterprises near the warehouse, management personnel include kerivnikov (managers), specialists, etc.; at the warehouse, trade and operational personnel - plant (professions) sellers, cashiers, controllers, cashiers, etc.; At the warehouse, auxiliary personnel are in the profession of packers, dressers, cleaners, etc.

· For specialties. At the warehouse, the clerks see economists, financiers, merchandisers, accountants, etc.; The sellers' warehouses have the specialties of sellers of food products, sellers of non-food products, etc.

· For equal qualifications. Workers of the main occupations, professions and specialties must have a high level of knowledge, skill and labor skills in low-skilled categories (salesmen and cashiers - by 3, specialists - by 4, and waiters - by 6).

· For the article and the century. In accordance with the orderly appearance in trade enterprises, there are people up to 30 years old, from 30 to 60 years old, over 60 years old; and women up to 30 rocks, from 30 to 55 rocks, over 55 rocks. As a method of effectively managing staff at large trading enterprises, a more detailed grouping of workers can be adopted.

· Experience in trading. It is a matter of common practice to group the employees of trading enterprises with up to 1 year of experience in trading; from 1 to 3 days; from 3 to 10 days; over 10 rocks. For specific purposes of personnel management, this grouping can also be detailed.

· In relation to power. It is important to note that the signs at trade enterprises include workers – employees of this mine and hired workers.

· Behind the nature of work hours. For this reason, commercial workers are divided into permanent and temporary workers.

The flow of workers for business (turnover) is characterized by the following indicators:

· Recruitment turnover ratio - the ratio of the number of all accepted workers for a given period to the average regional number of workers for the same period;

· Vibut turnover coefficient - the result of the reduction of all active workers to the average number of workers;

· Personnel retention coefficient - the goal of placing those who quit employment for unimportant reasons (at the initiative of a worker, through absenteeism, etc.) to the average number of people (measured for the previous period).

Personnel management is related to the development and implementation of personnel policies, the main goals of which are:

· Satisfaction with the demand for personnel;

· Ensuring rational placement, professional, qualification and promotion of personnel;

· Effective recovery of the labor potential of the enterprise.

Productivity of a business is the effectiveness and efficiency of the human resources of the enterprise. To improve productivity, two indicators are used: productivity and difficulty.

The main factors increasing productivity can be classified into three categories:

1. factors that create minds for increasing the productivity of the nation: the development of science, improved qualifications of workers, increased labor discipline, shorter tenure of personnel, etc.)

2. factors that contribute to increased productivity: material and moral incentives, thorough payment for work, advancement of scientifically and technically based standards of practice, advancement of progressive technology, etc.

3. Officials strongly value the level of productivity of work for the enterprise: mechanization and automation of manufacturing processes, improved efficiency of work, elimination of downtime, removal of shuttles, thorough I do not manage and organize activities and others.

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