Analysis of wages and ways to improve it

ABSTRACT

This article shows the importance of wages in modern conditions. The basics of labor organization at enterprises are considered. The theoretical and methodological issues of organizing the accounting of remuneration have been investigated, ways have been developed for their improvement, taking into account the proposals of the author.

Keywords: labor, labor resources, wages, cost optimization, wages.

For a larger group of the working-age population, wages are the main source of income. In this regard, aspects related to accounting for payroll calculations are among the most relevant for both employees and employers themselves. Moreover, labor remuneration is one of the important items in the costs of business entities, therefore, its analysis makes it possible to optimize the costs of an enterprise. As a result, the significance of the analysis of the wage fund is increasing at the moment, since this is the most important economic category, on the optimality of the structure of which the financial, social policy of the enterprise and the psychological stability of employees directly depend, which affects the results of their activities.

Accounting is permitted in such a way as to promote an increase in labor productivity, improve labor rationing, strengthen the class of labor, improve the quality of products, contracts and offers.

Payment of wages - remuneration for work, depending on the qualifications of the worker, difficulties, quantity, properties and criteria of the work performed, as well as compensation payments.

Salary is a share of the country's profit intended for the satisfaction of workers, which is paid in cash in strict accordance with the amount and quality of the money spent. [4]

The essence, forms and systems of remuneration, additional payments and compensation payments are determined by the current legislation.

Despite the strict regulation, enterprises are given broad rights in the choice of systems and methods of remuneration. All conditions are stipulated in the employment contract when applying for a job. At the same time, changing regulations can affect the change in the wages of employees. Changes can also occur at the decision of the administration, for example, changes aimed at reducing costs and increasing the interest of staff in increasing the company's profits.

The main purpose of the analysis of settlements with personnel on remuneration for economic entities of any form of ownership can be called the search for ways and reserves to increase the efficiency of labor resources and ensure the rational use of funds aimed at remuneration.

The algorithm for analyzing labor costs can be represented as follows:

1. Collecting the data necessary to build a general understanding of the system of remuneration used.

2. Analysis of the received materials.

3. Development of methods to improve the productivity of the organization.

Accounting and analysis of labor costs allows you to outline the overall picture of the efficiency of the enterprise and take the necessary measures to improve it. [five]

The wage fund includes all principal amounts for payments to employees in kind or in cash, which the company charges under the following items:

• for the time spent on work (basic salary, accrued according to the salary rate, piece rates, regular bonuses and bonuses, additional payments);

• for unworked time (vacation pay, days of donating blood, etc.);

• one-time payments (incentives for an overfulfilled plan, material assistance, one-time bonus payments, etc.);

• for food, housing, fuel coupons.

To calculate the wage bill, there is a simple formula (1) that includes all compound wages:

S = M + K + A,                                                                            (1)

where:

S - wage fund;

M is the amount of remuneration for the work performed;

K - compensation (for example, for work in difficult conditions);

A - premium. [2]

The analysis of labor costs can be carried out in several main areas. It is possible to distinguish between horizontal and vertical analysis of the use of the payroll.

Horizontal analysis provides tracking of payroll costs over time. This compares the data for the past and the current period. If you need more information, it makes sense to compare the current period with several previous periods. This analysis serves the purposes of:

1. the establishment of factors influencing the increase or decrease in the cost of paying wages;

2. Comparison of real costs and costs that are included in the estimate.

The vertical analysis establishes the ratio of the wage bill with other indicators.

The procedure allows you to solve the following tasks:

1. calculation of salaries per employee;

2. determination of proceeds from the sale of products and services per ruble of labor costs;

3. establishment of profit per ruble of labor costs. [5]

As recommendations for improving accounting remuneration at the enterprise is recommended:

- reduction of working hours;

- to use in the labor rationing system. It is recommended to introduce departments of labor and wages, which will deal with rationing at the enterprise;

- apply a new method of "painless dismissal" - outplacement;

- the use of outsourcing (from the English outsourcing, external source) is the transfer of certain business processes or production functions by an organization to the service of another company specializing in the relevant field. [6]

In conclusion, it should be concluded that the efficiency of the enterprise, its ability to quickly respond to changes in market conditions and the requirements of competition directly depend on the validity of the selected wage system at the enterprise. Therefore, the main task of the manager is to select the most suitable form of remuneration, taking into account the goals, nature of the activity, the size of the company and the existing market conditions at the moment.

References:

1. Federal law No. 402-FZ of 06.12.2011 (ed. of 29.07.2018) "on accounting"// SPS ConsultantPlus.
2. Federal law No. 307-FZ of 30.12.2008 (as amended on 23.04.2018)" on audit activities " // SPS ConsultantPlus.
3. Gantseva A.A. Accounting and analysis of labor remuneration for assessing the personnel policy of an enterprise // Actual problems of modern economics. 2019.Vol. 1.No. 3.P. 284-290.
4. Dunaeva V.I., Safronova A.S., Lyubimova S.V. Accounting and analysis of wages and settlements with personnel // Enigma. 2019.Vol. 1.No. 11-1. S. 275-282.