Personnel structure analysis. Components of the personnel. Payroll structure for the analyzed period

The age structure of the personnel of JSC NCCP is characterized by the proportion of persons of the corresponding ages in the total number (Appendix 6 and 7). The bulk of the JSC's employees are people aged 35 to 54 years, making up 70.4% of the total number of employees. The largest age group consists of workers aged 40 to 49 years. It makes up 43.8% of the number of employees.

The average age of employees of OJSC NCCP as of October 12, 2005 is 41.4 years (excluding trainees). Data on the average age by personnel groups and categories are presented in Table 3.

Table 3

Age structure of personnel of OJSC NZKH

Average age of employees

Including

managers

specialists

employees

OJSC "NZHK"

Industrial production personnel

Non-industrial group personnel

Over the period from 1998 to 2005, due to the low level of staff turnover and stability of personnel, there was a natural tendency for the maximum values ​​of age groups to gradually shift upward.

A similar picture of a consistent increase in the number of workers in older age groups can be seen when considering the age composition by category of workers (Appendices 6-7). The specific number of workers under 40 years old in the categories of “managers” and “specialists” is decreasing, that is, the average age of workers in these categories is increasing (managers from 46.6 to 47.2 years, specialists - from 41.3 to 41.7).

The structure of personnel by length of service at the enterprise within age groups (Appendix 8-9) shows that 57-60% of employees over the age of 35 have worked at JSC NCCP for more than 10 years. An analysis of workers by length of service at the enterprise in the largest age group of 40-44 years showed that the most stable categories are managers (73%) and specialists (70%) (Fig. 1).

Rice. 2. Distribution of employees by length of service as of October 12, 2005 (age group 40-44 years)

Taking into account the dynamics of the age composition of employees of the industrial group of OJSC in recent years, the stability of older and middle age groups, the lack of prospects for expanding production and the need for additional labor resources, as well as taking into account the state of the external labor market, it is possible to make a forecast for changes in the age composition of employees of OJSC NCCP in the coming years. five years.

Over the next five years, the number of workers in the 40-44 age group decreases annually by 9-10% and increases in the 50-54 age group, while the 45-49 age group becomes the leader compared to the current period. Based on the analysis, it can be assumed that within 7-9 years the enterprise will face the problem of mass personnel replacement. This problem will especially affect the categories of specialists and managers, and here it will arise much earlier than in other categories, given the significant proportion of workers over 45 years of age in these categories.

The company's personnel have a very high educational level (Appendices 10-13). Today at the enterprise, a quarter of the employees (24.1%, including PPP – 25.4%) have higher education, almost the same number have secondary specialized education (28.1%, including PPP – 26.2% ), secondary and vocational technical 57.0%, incl. PPP – 47.5%.


The basis of professional competence is professional suitability, that is, the totality of mental and psychophysiological characteristics of a person necessary to carry out effective activities.

In the conditions of the current stage of scientific and technological revolution, there is a clear tendency towards rapid obsolescence of the knowledge and experience of personnel, which can be professional and official. The first is characteristic of technical specialists and is expressed in the lag of their individual knowledge and experience from that currently accumulated in society. The second is manifested in the discrepancy between the subject’s knowledge and experience and the requirements of the position and the functions it entails. It is typical for managers and leads to a misunderstanding between them, which creates friction in the management system.

The age structure of the personnel is characterized by the proportion of persons of corresponding ages in its total number.

The structure of personnel by length of service can be considered in two ways - in terms of total length of service and length of service in a given organization. The level of labor productivity is directly related to overall length of service, and length of service in an organization characterizes the retention of personnel.

The structure of personnel by level of education (general and special) involves the identification of persons with higher education, incomplete higher education (more than half a term of study), secondary specialized, secondary general, incomplete secondary, primary.

We can also talk about the personnel structure by position.

Any position has its own name, which reflects the content and nature of the work performed by the person occupying it. This name consists of a basic element and additional information about the scope of activity, its content, place and time of implementation, appearing both before and after the basic element. For example, “electrical engineer”, “shift administrator” (the basic name is given in italics). If the latter exhausts the entire content of the functions, then only it is used.

When a position is filled by an employee of a strictly defined specialty, their names may merge. In other words, they say, for example, “economist,” and not “economist-economist.” At the same time, if a position involves performing the functions of two independent positions, a double name is also used for it, with the name of the basic position, say “producer director,” being put in first place. In some cases, job titles may be ranked, for example, “senior vice president,” “second mate,” etc.

      Organizational structure of personnel

Organizational structure is the composition and subordination of employees, determined by the composition and subordination of interconnected management units. The organizational structure of personnel is determined by the type of organizational structure of the organization.

Management theory distinguishes traditional types of organizational structures (linear, functional, linear-functional, divisional, matrix) and new ones (tensor (multidimensional), network, edhocratic, participatory, entrepreneurial, market-oriented).

Let's look at some of them.

The linear personnel structure implements the principles of unity of command and centralism (see Fig. 2).

Rice. 2. Linear personnel structure

It provides for the performance by one manager of all functions at each level of management, with full subordination to him, with the rights of unity of command, of all lower-level units. In turn, he reports to only one superior manager. Linear structure originated in the army of Ancient Rome.

The functional structure is based on the division of functions between structural units (specialists), with all lower-level units subordinate to them (see Fig. 3). It provides for the subordination of one employee (unit) to several superior managers who carry out their functions. The internal structure of divisions, as a rule, is built on a linear principle. The functional structure was developed by W. Taylor at the beginning of the 20th century.

Rice. 3. Functional structure of personnel

The linear-functional structure is based on the observance of unity of command, the linear construction of structural units and the distribution of management functions between them (see Fig. 4). It synthesizes the best properties of a linear structure (clear lines of subordination, centralization of management in one hand) and a functional structure (division of labor, qualified preparation of decisions). It arose in a feudal state and then became widespread in the army with the advent of headquarters, and in production with the advent of specialists.

Rice. 4. Linear-functional personnel structure

The line-staff structure is a linear structure, where at each link a headquarters has been created, consisting of production, technological, and planning departments; services of chief specialists; separate bureaus important for the production of specialists.

Rice. 5. Linear staff structure of personnel

The line manager approves the decisions prepared by the headquarters and transfers them to subordinates for execution. The advantages of a line-staff structure are that, if necessary, the head of the organization can make a single decision.

The line-staff structure provides for the creation of social, professional and consulting divisions of the leader. This structure is mainly used in medium-sized enterprises.

The basic principle underlying any divisional management structure is to divide the entire structure of the company into divisions.

Rice. 6. Divisional personnel structure

A division is a large structural subdivision of an enterprise that has great independence due to the inclusion of all necessary services.

It should be noted that sometimes divisions take the form of subsidiaries of the company, even legally registered as separate legal entities, but in fact they are components of one whole. The divisional structure, while increasing management flexibility, has serious disadvantages. They restrain the growth of labor productivity and limit the possibilities of using large, high-performance equipment.

The matrix structure, which provides for the implementation of targeted programs (projects), has become widespread in large and international companies.

The matrix structure allows for double subordination of departments and individual employees.

Rice. 7. Matrix personnel structure

Powers are delegated to the head of the target program (project) by the senior manager. He is generally responsible for the integration of all activities and resources related to a given project (program), for planning, and adherence to the implementation schedule.

The advantages of a matrix structure are that it allows you to achieve flexibility, redistribute labor resources depending on the needs of each target program (project), coordinate various types of activities and use of resources.

    STRUCTURE OF PERSONNEL ON THE EXAMPLE OF JSC "TsKBA"

The previous chapters outlined the theoretical aspects of the organization's personnel structure in the current socio-economic situation in Russia. In the third chapter, an analysis of the personnel structure will be carried out using the example of the open joint-stock company Central Automation Design Bureau. Data for analysis were taken from the annual report of JSC "TsKBA" for 2008, posted on the official website of this enterprise.

The annual report of JSC "TsKBA" for 2008 is compiled based on actual results in all areas of the Company's activities and reflects the results of the Company's work, goals and objectives for 2008. This document presents conclusions about the financial and economic activities of the Company for the reporting period.

JSC "TsKBA" is a modern high-tech company for the development and manufacture of passive radar systems for all branches of the Russian Defense Ministry and for export, including test, maintenance and repair products.

The activities of the personnel service were aimed at providing the enterprise with highly qualified personnel, training and advanced training, optimizing the number of employees, taking into account economically justified production requirements aimed at fulfilling the enterprise's plans.

The total number of personnel at TsKBA at the end of 2008 was 1,308 people, which is 57 people less than the corresponding figure at the end of 2007 (1,365 people). The decrease in the figure for 2008 was due to the dismissal of workers.

During 2008, 125 people were hired, 182 were fired. The dynamics of changes in the number of TsKBA personnel over the past 3 years are presented in Diagram 1.

Diagram 1

The reduction in the number of personnel is due to the fact that there was no influx of young specialists, and some workers of retirement age retired. The distribution of personnel by category is presented in Diagram 2.

Diagram 2

The main part of the personnel at the enterprise are specialists and workers engaged in the manufacture of prototypes. JSC "TsKBA" employs 4 candidates of sciences, 619 people out of the total number of personnel have higher professional education. The distribution of personnel with higher education depending on category is shown in Diagram 3.

Diagram 3

According to the diagram, it can be seen that the largest number of employees with higher education falls in the category of specialists, which is due to the area of ​​activity related to the development of equipment samples and R&D. Changes in the age composition of workers are presented in Diagram 4.

Diagram 4

The average age of employees at the end of 2008 was 45 years, at the end of 2006 – 46 years.

The age structure of the enterprise personnel is presented in Diagram 5.

Diagram 5

The largest number of employees at the enterprise last year were workers aged 50 to 59 years, which is a consequence of the crisis of the 90s, the smallest figure corresponds to workers aged 60 years and older.

The company is focused on updating its engineering and technical staff and attracting young specialists. For this purpose, a program to support working youth has been developed and is being implemented.

At the end of 2008, there were 193 working youth in TsKBA (which is about 15% of the total number of personnel of the enterprise), of which: young specialists - 88, young workers - 10. From the diagram 6 below it is clear that a decrease in the number of working youth is taking place due to the fact that young specialists are moving into the specialist category by age, and there has been no new influx of young specialists.

Diagram 6

The number of young people studying in higher and secondary specialized educational institutions is 40 people, graduate school is 4 people.

To maintain the age and intellectual level of the personnel, the enterprise is replenished with young specialists with a high level of theoretical training through selection, selection, participation in training and attracting them to the enterprise. For these purposes, the following activities were implemented in the reporting year:

    targeted training at universities and postgraduate studies through competitive selection of candidates has been formalized;

    targeted meetings were held with graduates, students and management of universities, technical schools, excursions around the production and divisions of the enterprise;

    places were provided on a competitive basis for practical training and graduation theses for students of universities and technical schools in accordance with the needs of the Central Clinical Hospital (49 people);

    cooperation has been implemented with educational institutions in Omsk (Omsk State Technical University, Omsk State University named after F.M. Dostoevsky, Omsk State University of Pedagogical University, Omsk State Technical University named after N.E. Zhukovsky), Tomsk (TUSUR) on the issues of attracting graduates for employment, internships for students, targeted preparation. Work with admissions committees of educational institutions.

Constant work is underway to improve the personnel structure - reducing the number of auxiliary and functional departments, as well as the number of enterprise departments that do not have sufficient workload, in order to increase the average salary of the main production personnel.

In 2009, it is planned to further improve the personnel structure, increase labor productivity and average wages. The dynamics of the number and average wages of the enterprise’s employees is characterized by the following indicators presented in Table 1:

Table 1

Dynamics of indicators of the number and average wages of enterprise employees

In conclusion, I would like to note that the staff of JSC "TsKBA" is fully staffed, the qualification level of the employees is quite high. Considering all of the above, we can conclude that the company has good human resources potential.

CONCLUSION

Currently, much attention is paid to the formation and structure of personnel, since it is important for an organization to have at the right time and in the right place, in the right quantity and with the appropriate qualifications, the personnel necessary to solve production problems and achieve its goals.

The study of special literature on the problem under study made it possible to determine that quite a lot of attention is paid to the study of issues of personnel formation. To date, many textbooks have been published on this topic.

Analysis of the practical activities and personnel composition of JSC "TsKBA" allows us to draw the following conclusions:

Studying the personnel composition of the enterprise will allow management to develop an effective personnel policy, create conditions for motivating higher productivity and job satisfaction.

An analysis of the composition and structure of personnel will allow the manager to obtain the necessary information about the personnel (qualifications, gender, age, national characteristics, etc.), with the help of which it becomes possible to develop an operational plan for working with personnel.

In general, the enterprise has promising personnel potential, which, with the skillful use of its skills and abilities, can become a decisive factor in increasing the efficiency of the entire enterprise.

LIST OF SOURCES USED

    Belchikova E.N. Personnel potential of the enterprise. – M.: “INFRA-M”, 2007. – 245 p.

    Boydell T. How to improve the management of an organization // Man and Labor. – 2007. – No. 11. – 12-14 s.

    Deineka A.V., Zhukov B.M. Modern trends in personnel management: Textbook. – M.: Publishing house "Academy of Natural Sciences", 2009. – http://www.rae.ru/monographs/53

    Kravchenko A.I. Labor organizations: structure of organization, behavior. – M.: Yurist, 2001. – 114 p.

    Krotova N.V., Klepper E.V. Personnel management: Textbook. – M.: Finance and Statistics, 2005. – 320 p.

    Lobanova T.A. A new look at personnel // HR Service. – 2008. – No. 11. – 26-31 p.

    Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B. Modern economic dictionary. 5th ed., revised. and additional - M.: INFRA-M, 2007. - 495 p.

    Serbinovsky B.Yu. Personnel management: Textbook. – M.: ITK "Dashkov and K", 2007. – 464 p.

    Fedorova N.V., Minchenkova O.Yu. Organizational personnel management: Textbook. – M.: KNORUS, 2005. – 416 p.

    Chizhov N.A. Enterprise personnel: technology of management and development. – M.: Publishing Center “Ankil”, 2008. – 275 p.

    Shlender P.E. Economics of labor resources: Textbook. - M.: INFRA-M, 2008. – 102 p.

    Organizational personnel and their management / Internet resources: - http://dps.smrtlc.ru/Od_PM/Od_0.htm

    Labor resources, personnel and labor potential of the organization / Internet resources: - http://www.persona-nova.ru/article11.html

    Management and production personnel / Internet resources: - http://www.uprperson.ru/sostav_i_struktura_personala/upravlencheskij _i_proizvodstvennyj_personal

    Encyclopedia of Management / Internet resources: - http://www.pragmatist.ru/personal-i-ego-struktura/obshhaya-struktura-personala.html

Essay

The course work contains 46 pages, 8 tables, 2 figures, 39 sources used.

PERSONNEL, PERSONNEL, ORGANIZATION, LABOR, COMPOSITION, PERSONNEL POLICY, HIRING, MANAGEMENT, LABOR PRODUCTIVITY, PERSONNEL EVALUATION, MOTIVATION.

The object of the study is the Limited Liability Company "Construction Products Plant".

The purpose of the course work is to study the theoretical aspects of personnel formation, study the number, composition and structure of personnel at Construction Products Plant LLC and develop proposals for optimizing the composition and structure of the enterprise’s personnel.

In the process of work, comparative analysis, factor analysis, and monographic analysis were used.

The degree of implementation is partial.

Scope of application - in the practice of the personnel service of Construction Products Plant LLC.

Introduction

Theoretical foundations of personnel formation at an enterprise

Enterprise personnel: composition, structure and main categories

Factors determining the number, composition and structure of personnel

Indicators of number and movement of personnel

Analysis of the number, structure and composition of personnel of the enterprise Construction Products Plant LLC

General characteristics of the enterprise

Estimation of the number and movement of personnel

Analysis of the composition and structure of the enterprise personnel

Conclusion

List of sources used

Introduction

An increase in interest in the human factor in the 60s - 80s led to the development of the theory and practice of social planning in an enterprise and workforce management. An enterprise (organization, firm), being an integral production and economic system, nevertheless, can be represented as a set of its constituent elements (subsystems), naturally interconnected (interacting) with each other. The number of such subsystems can be different and depends on the concept laid down during decomposition.

In the system of measures for implementing economic reform, special importance is attached to increasing the level of work with personnel, placing this work on a solid scientific foundation, and using the domestic and foreign experience accumulated over many years.

One of the most important problems at the present stage of economic development in most countries of the world is the problem in the field of working with personnel. With all the diversity of existing approaches to this problem in various industrialized countries, the main most common trends are the following:

Formalization of methods and procedures for personnel selection;

Development of scientific criteria for their assessment;

Scientific approach to analyzing the needs for management personnel;

Promotion of young and promising employees;

Increasing the validity of personnel decisions and expanding their publicity;

Systematic linkage of economic and government decisions with the main elements of personnel policy.

The main potential of the enterprise lies in its personnel. No matter how great ideas, the latest technologies, or the most favorable external conditions exist, it is impossible to achieve high activity without well-trained personnel. It's the people who do the work, come up with the ideas, and keep the business going. Without people there can be no organization; without qualified personnel, no organization can achieve its goals. Personnel management is concerned with people and their relationships within an enterprise (organization). It applies not only to areas of material production, but also to all types of employment.

Today, the main factors of competitiveness are the availability of labor, the degree of its motivation, organizational structures and forms of work that determine the efficiency of personnel use.

In the 21st century, the success of any business organization largely depends on its employees. This is reflected in the field of science and education by the rapid development and widespread dissemination of knowledge in the field of personnel management.

The relevance of the topic of the course work increases with the increasing role of personnel in modern production, fundamental changes in the content of labor caused by the use of new equipment, technologies and methods of production activities. The functions of ensuring the continuity of operation of the system of units, maintenance and adjustment of equipment have come to the fore.

To increase the role of personnel in modern production, as well as to effectively manage it, it is necessary to change the technology of labor organization in the enterprise. Such changes include, first of all, the wider use of collective forms of labor organization both throughout the organization - at the macro level, and in all individual departments - at the micro level.

Research in the field of personnel management has been carried out fragmented for a long time, within the framework of various sciences: economics, psychology, sociology and others.

This problem is studied in the works of V.P. Pugacheva, A.Ya. Kibanov and D.K. Zakharov, and other authors. The works of these researchers attempt to integrate the developed knowledge in the field of personnel management, a set of rules, principles and technologies that can be used by managers in effective personnel management.

The purpose of this work is to study the personnel at Construction Products Plant LLC and develop recommendations for its improvement.

Achieving this goal involves solving a number of tasks:

Study of the theoretical and methodological foundations of personnel management in an enterprise;

Analysis of the state, movement and development of personnel at LLC “Construction Products Plant”;

Development of proposals for optimizing the composition and structure of the enterprise’s personnel.


1 Theoretical foundations of personnel formation at the enterprise

1.1 Enterprise personnel: composition, structure and main categories

Personnel means the full complement of employees. That part of it that is part of the organization’s staff is called personnel. From a statistical point of view, personnel (cadres) are characterized by structure, number both in general and in individual groups.

From a social-production point of view, in other words, according to the role that employees play in the organization and in the process of achieving its goals, the same terms refer to completely different concepts.

Personnel is a collection of workers of various professional and qualification groups employed at the enterprise and included in its payroll.

Personnel (labor resources) can be called people - “cogs”, people - resigned performers, who, in fact, are not much different from machines. They just need to be kept “in good condition” (for this it is enough to pay the minimum wage, provide decent working conditions and it is not at all necessary to treat them as individuals).

When we talk about personnel, we assume that employees are treated as people, but people in general, devoid of individual differences, i.e., a homogeneous, faceless mass.

But just as it is no longer possible to manage personnel, we have to take into account that employees need to create comfortable physical, social and psychological working conditions.

Therefore, within the framework of personnel management, in contrast to personnel management, very significant attention is paid to all these issues (a favorable moral and psychological climate is formed, social partnership is established, conflicts are “running around”, etc.).

Today, personnel is a strategic factor that determines the future of the organization, which turns it into human resources - a collection of individuals, each of which has a special individuality, intelligence, ability for self-development, and creativity. Moreover, if previously the activities of workers were determined by the consumption of other resources (primarily machines), today the situation has become diametrically opposite: the efficiency of their use depends entirely on people.

The transition from personnel management to human resource management means the movement:

From narrow specialization and limited responsibility to broad professional and job profiles;

From a planned career path to a flexible choice of professional development trajectory;

From personnel control to creating opportunities for their development;

From closed to open selection of specialists.

It is the need to take into account the personal factor that leads to the gradual transformation of personnel management into human resource management and serves as the boundary between these concepts.

American experts talk about the cost of acquiring human resources (hiring, training, adaptation, advanced training), replacement cost (retraining, advanced training).

Viewing personnel as human resources means:

Firstly, an individual approach to all employees within the community of interests of them and the company.

Secondly, awareness of the problem of shortage of highly qualified personnel, the struggle to attract them.

Thirdly, the rejection of the idea of ​​personnel as a free benefit that does not require costs on the part of the employer.

Fourthly, analysis and regulation of group and personal relationships, human resources, conflict management, ensuring the requirements of psychophysiology, ergonomics, etc.

Finally, workers can be viewed from an economic point of view, namely participation in the creation of the final result, wealth.

Making workers the main source of a firm's wealth has changed their position. They have become elements of human capital - its main asset and the conditions for victory in competition.

The list of employees for each calendar day includes both those actually working and those absent for any reason. Part-time workers, workers for one-time and special jobs, hired on the basis of special contracts, those sent for off-duty studies and receiving a scholarship at the expense of the enterprise, and some others are not included.

The payroll number for a certain calendar date includes all employees, including those hired from this date, and excludes all dismissed starting from it. It consists of three categories of persons:

Permanent - accepted into the organization for an indefinite period or for a period of more than 1 year under a contract;

Temporary - issued for a period of up to 2 months, and to replace a temporarily absent employee - up to 4;

Seasonal - hired for work of a regularly recurring nature (for a period of up to 6 months).

The personnel structure (social structure of the organization) is understood as the quantitative relationship between groups of workers, determined by the technological and organizational structures of the enterprise. It finds its expression in the staffing table, which reflects its normative state.

The personnel structure can be statistical and analytical.

The statistical structure reflects its distribution and movement by categories and groups of positions.

Highlight:

Personnel of the main activities (persons working in the main and auxiliary, research and development departments, management personnel, engaged in the creation of products, services or providing maintenance to these processes);

Personnel of non-core activities (employees of repair, housing and communal services of social sector departments).

All of them occupy the positions of managers, specialists, workers in their departments, and basic information about them is contained in the current reports.

The analytical structure is determined on the basis of special studies and calculations and is divided into general and specific.

In terms of the overall structure, personnel are considered based on characteristics such as length of service, education, and profession. The private structure reflects the ratio of certain categories of workers, for example, “those engaged in hard work with and without the help of simple devices,” “performing work manually, not with machines,” “performing manual work servicing machines and mechanisms,” “employed in processing centers,” and other.

The criterion for the optimality of the personnel structure is the correspondence of the number of employees of various job and professional groups to the volume of work they perform, expressed in terms of working time. This allows minimizing labor costs for performing the corresponding functions and increasing the reliability of the device.

According to the nature of labor functions, personnel are divided into workers and employees.

Workers directly create wealth or provide production services. It is customary to distinguish between main and auxiliary workers. The former are engaged in technological processes that change the shape, structure, properties, and spatial position of the object of labor. The latter are associated with the maintenance of equipment and workplaces in auxiliary departments - repair, instrumental, transport, warehouse.

Workers also include junior service personnel primarily engaged in the provision of services not related to the main activity (janitors, couriers, cleaners of non-production premises, drivers of personal cars of management and buses transporting employees).

Employees carry out organization of people's activities, production management, administrative and economic, financial and accounting, procurement, legal, research and other functions. Thus, we can talk about managerial and non-managerial employees who do not supervise others.

Employees belong to a professional group of people engaged primarily in mental (mainly intellectual) work. They are combined into several subgroups:

1. Managers, which also include their deputies and chief specialists (for example, chief accountant, chief economist), government inspectors. Together, they form the administration, which also includes individuals who are not related to management and perform auxiliary management functions, for example, personnel service employees.

2. Specialists - workers performing qualified types of professional activities (development of solutions to individual production, technical and management problems, the selection and adoption of which is within the competence of managers). These are economists, lawyers, engineers.

Depending on the level of training, specialists of higher and intermediate qualifications are distinguished. The former manage the production, technical and creative processes, the latter are the responsible performers of the work.

Specialists can be chief, leading or senior and have a category characterized by a number.

A senior specialist, along with performing his usual duties as a specialist, can lead a group of colleagues - ordinary performers, not allocated to an independent unit. This guidance is not of an administrative nature, but is primarily of coordination and consultation. He may also be the sole responsible performer of some work, without subordinates.

The leading specialist performs the same duties as the senior specialist, but additionally provides methodological guidance, and the chief coordinates the work of leading and senior specialists.

3. Other employees related to employees carry out the preparation and execution of documents, accounting, control, and business services (for example, cashiers, clerks, archivists, commandants).

In the West, the following categories of employees are distinguished:

Top management;

Middle management;

Loves management;

Engineering and technical personnel and corporate officers;

Workers engaged in manual labor;

Social infrastructure workers.

Occupying a position requires possession of the appropriate profession and qualifications.

A profession is understood as a set of special theoretical knowledge, practical skills and experience acquired by a person as a result of special training and work in a given field, allowing him to carry out the corresponding type of activity, as well as occupation.

In Russia, blue-collar professions are included in the General Classification of Worker Professions, Employee Positions and Tariff Grades (OKPDTR) in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers, and managerial positions - in accordance with the Unified Nomenclature of Employee Positions and the Qualification Directory of Managerial Positions, specialists and employees. Tariff and qualification reference books for each section contain job characteristics, skill requirements, and, if necessary, examples of work.

Within each profession, specialties are distinguished - types of activities associated with the performance of more limited functions.

Experience and practice link skills, knowledge and abilities together, forming qualifications, i.e., the degree of professional training necessary to perform these job functions.

There is a distinction between job qualifications and employee qualifications. The first is represented by a set of requirements for those who must fulfill it; the second is the totality of professional qualities acquired by a person, which, in particular, are determined by:

Level of general and specialized knowledge and organizational skills (for managers);

Work experience in this or a similar position necessary to master the profession.

Qualification is assigned by a special commission based on a comprehensive assessment of the knowledge and experience of a given person and is legally enshrined in documents - diplomas, certificates, etc.

According to the degree of qualification, workers are usually divided into the following groups:

Highly qualified - graduates of vocational and secondary specialized educational institutions with a training period of 2-4 years;

Qualified - graduated from secondary vocational or technical schools, completed industrial training at enterprises for 6-24 months;

Low-skilled - those who have undergone industrial training for 2-5 months;

Unskilled - those who have undergone practical training or on-the-job instruction for several weeks.

In the West, skilled, semi-skilled and unskilled workers are distinguished.

The higher the qualifications of the employee, the less his work is amenable to regulation, control and stimulation.

Highly qualified workers need increased social protection, independence, and the creation of conditions for creativity, but at the same time they are ready to bear increased responsibility.

The set of knowledge and skills, specific abilities of workers necessary in a specific labor process is called professional competence. The following types are distinguished:

Functional (availability of special knowledge and the ability to implement it);

Intellectual (ability for analytical thinking);

Situational (the ability to act in accordance with current circumstances);

Social (the presence of communication and integration abilities, the ability to maintain relationships, influence, achieve one’s own, correctly perceive and interpret other people’s thoughts, express an attitude towards them, conduct conversations, etc.).


1.2 Factors determining the number, composition and structure of personnel

The composition and number of personnel are determined by the list of positions established by the administration to meet the needs of production, depending on its functional, technological and organizational structure. Its qualitative parameters are determined by the requirements for the level of qualifications of workers, and its quantitative parameters are determined by the volume of output, labor intensity, complexity of products, the degree of automation and computerization of technological processes.

Typically, personnel are formed purposefully, which allows optimizing its number, professional and qualification structure, ensuring a rational distribution of labor functions and workload of workers, their composition with different functional contents of work. The ultimate goal of personnel formation is the creation of an efficient workforce.

The number of personnel is determined by the content, scale, complexity, labor intensity of production processes, the degree of their mechanization, automation, and computerization.

When calculating the number of personnel based on statistical methods and expert estimates, the following is used:

Standards of time required to complete the work;

Number standards;

Coefficient of conversion of turnout to payroll;

The amount of useful time;

Service standards, etc.

These factors set its standard (planned) value, which in practice almost never manages to be achieved. Therefore, personnel are more objectively characterized by the list (actual) number, i.e. the number of employees who officially work in the organization at the moment.

Almost any organization is constantly in need of personnel, which puts on the agenda the task of attracting and selecting individuals with the necessary qualities. At the same time, you cannot recruit new employees unless necessary, i.e. according to the principle “if only there was a person, there would be a job.”

The starting point for attracting personnel is the appearance of vacancies for certain positions and jobs. They are formed as a result of dismissal, the opening of a new line of work, overload of existing employees, relocation, etc.

The decision to hire a new employee or choose from existing ones is influenced by:

Complexity and uniqueness of the work;

Availability of a personnel reserve and personnel development program;

Financial capabilities of the company;

Features of personnel policy.

The recruitment process requires huge costs, and mistakes in appointments make them even more expensive. At the same time, choosing successful employees increases the profitability of work and the prestige of the company, and reduces turnover.

The quality of recruitment, i.e. an approximate assessment of the level of hired workers, is characterized by the following indicators:

Percentage of employees (out of those recruited) who are promoted;

Percentage of workers remaining at work after one year.

There are several recruitment models:

1. Reliance on our own personnel, internal promotion of interested employees focused on the values ​​of the organization and devoted to it. Replenishment of personnel is carried out only through intelligent young specialists. This ensures high stability of the team and low satisfaction of people with their position.

2. Recruitment of personnel at all levels outside the organization. This ensures high intellectual potential, but commitment to the profession, not the organization. This model, called a “sports team,” is typical for firms with an aggressive strategy (for example, investment companies). The main motivating factor here is reward for individual results.

3. The combination of a core of permanent and temporarily hired workers is typical for organizations with seasonal and uneven workload or operating on project principles.

4. Constantly attracting young specialists to all positions, payment for long-term results and qualifications. This model is typical for companies operating in the high-tech sector at the forefront of scientific and technological progress.

In Japanese companies, special booklets are compiled annually, indicating all vacancies, and a person has the right to choose the position that interests him. The manager then decides whether the move is possible and what it requires. In this case, a “domino” situation may arise, and the number of moves during internal hiring will be several times greater than the number of vacancies.

Methods of attracting personnel can be active or passive. Active labor is usually resorted to in the case when in the labor market the demand for labor, especially qualified labor, exceeds its supply and it is necessary, as they say, to intercept the worker. In the West, they strive to attract the maximum number of applicants to the organization, but at the same time tighten the requirements for the selection and “screening” of candidates.

The following types of methods are distinguished:

First, direct, targeted recruitment by the organization establishing contacts with those of interest as social workers in order to stimulate interest in new work.

Recruitment is carried out:

1. In educational institutions (the advantage here is that the candidates are “unspoiled” and do not need to be “broken”, but rather it is enough to create favorable conditions for growth).

The Hewlett-Packard company, for example, has contacts with hundreds of colleges and universities, where special recruiting teams (1-3 people) are sent, about 1000 people in total.

2. From competitors: recruitment consultants - “headhunters” - find candidates based on personal contacts, databases, etc., and establish contact with them.

3. In state employment centers (provide people in mass professions with medium or low qualifications).

4. In private recruitment agencies (which, however, is very expensive), the workers are mainly highly qualified specialists. Most often, there are two types of such agencies:

Personnel (looking for work for individuals);

Recruiting (looking for workers for organizations).

5. With the help of personal connections of working employees (this is relatively cheap, provides additional guarantees of quality and compatibility, but does not allow reaching a large number of candidates).

6. By notes, calls “from above” or from those to whom they are obliged, with whom they do not want to spoil relations (“behind the scenes” involvement).

7. On special Internet sites or on companies’ own websites, personal Internet pages. Employers can also send job listings via email.

Secondly, organizing presentations. As a rule, they are attended by random passers-by or people living nearby, usually from among those who are looking for additional income.

Thirdly, participation in job fairs. The latter are usually organized by local authorities mainly for the employment of people in mass professions who want to find or change jobs.

Fourthly, holding holidays and festivals. The latter are intended to attract the attention of highly qualified workers interested in this particular organization.

Passive methods of attracting personnel are resorted to when the supply of labor is high. These include placing advertisements in external (including foreign) media. The objectives of the advertisement are: to attract suitable candidates, to interest them in the organization and the proposed work, to facilitate contact with the company, to obtain the desired result at minimal cost.

1.3 Indicators of number and movement of personnel

To influence the labor potential of an enterprise on financial results, a whole system of indicators is used. The quantitative characteristics of personnel are measured, first of all, by such indicators as payroll, attendance and average number of employees.

The payroll number is the number of employees on the payroll as of a certain date, taking into account the employees hired and retired for that day.

The attendance number includes only employees who report to work.

To determine the number of employees for a certain period, the average number on the payroll is used.

The average number of employees per month is determined as the quotient of dividing the sum of all list data for each day by the calendar number of days in the month. At the same time, on weekends and holidays, the list number of employees for the previous date is shown. The average number of employees for a quarter (year) is determined by summing the average monthly number of employees for all months of operation of the enterprise in the quarter (year) and dividing the resulting amount by 3 (12).

The movement of workers in the enterprise (turnover) is characterized by the following indicators:

The hiring turnover ratio is the ratio of the number of all hired employees for a given period to the average number of employees for the same period;

The attrition turnover ratio is the ratio of all retired employees to the average number of employees;

The staff turnover rate is the ratio of those who left the enterprise for unjustified reasons (at the initiative of the employee, due to absenteeism, etc.) to the average number of employees (determined for a certain period).

Calculating the number of employees is the most important task of determining the reasonable need for personnel to ensure an uninterrupted production process at the enterprise.

Planned calculations for each category of workers are carried out using various methods for determining their required number.

The estimated number of industrial production personnel for the planning period is determined based on the base number (BH), the planned index of changes in production volume (Jq) and the relative savings in numbers obtained as a result of factor-by-factor calculations of labor productivity growth (EL):

Chpp = Bb Jq EC, (1.1)

The number of main workers employed in irregular work, as well as auxiliary workers, is calculated according to service standards, taking into account work shifts.

When drawing up a working time balance, the number of days or hours that should be worked by each worker during the planned period, the number of days of absence from work, and the average working day of one average worker are determined.

In the working time balance, there are three categories of time fund: calendar, nominal and effective. The calendar fund is equal to the number of calendar days of the planning period, and the nominal one - subject to continuous production - the calendar fund, taking into account the deduction of weekends and holidays. The nominal fund minus absences due to illness, vacations and performance of public and state duties constitutes the effective working time fund.

The number of managers, specialists and employees is calculated for each function using the direct standardization method or the correlation method. When establishing the number of management personnel, enterprise managers can be guided by standard staffing schedules developed by research institutes.

The number of non-industrial personnel does not depend on the number of industrial production personnel and is determined separately for each type of activity, taking into account the specifics (children's institutions, housing and communal services, subsidiary agriculture, etc.).


2 Analysis of the number, structure and composition of personnel of the enterprise Construction Products Plant LLC

2.1 General characteristics of the enterprise

Limited Liability Company "Construction Products Plant", created on the basis of a decision of the Board of Directors of OJSC Design and Construction Holding Company "Saranskstroyzakazchik" (minutes No. 33 dated December 23, 2002), registered by the Interdistrict Inspectorate of the Ministry of Taxes of Russia No. 1 for the Republic of Moldova on December 30, 2002 with the main state registration number 1021301069107 (certificate series 13 No. 000110773).

The founder of the company is OJSC Design and Construction Holding Company "Saranskstroyzakazchik", registered by Decree of the Administration of Saransk No. 861 dated June 27, 1994 and the Inspectorate of the Ministry of Taxes and Taxes of Russia for the Leninsky District of Saransk RM on September 02, 2002 under the main state registration number 1021300973286 (certificate series 13 No. 000730719), TIN 1325019366, postal address: 430000, RM, Saransk, Sovetskaya St., 52. The founder has a share in the authorized capital of the Company in the amount of 100%.

The company was created to meet the market needs for construction materials, as well as to make a profit in the interests of the Founder.

The company is a subsidiary of OJSC Design and Construction Holding Company Saranskstroyzakazchik.

The subject of the Company's activities is the production and sale of building materials.

The Company, in accordance with the procedure established by law, carries out the following main types of activities:

Production of building materials, structures and products;

Carrying out construction and installation works;

Carrying out major repairs of buildings and structures;

Carrying out work on the reconstruction of buildings and structures;

Carrying out repair and construction work;

Carrying out finishing works;

Trading activities.

The authorized capital of the Company is determined in an amount equal to the sum of the authorized capitals of LLC Woodworking Plant and LLC KSI before the merger of LLC Woodworking Plant and amounts to 150,000 (one hundred fifty thousand) rubles.

The mission of the enterprise is to satisfy the needs of the population of the city of Saransk and other settlements of the republic for quality products.

The main goal of the plant is to create a profitable enterprise for the production of competitive products (products) of a high level of quality and the provision of various types of services to consumers on the basis of a constant increase in personal interest, including material, of direct participants in production and its employees. Achieving this goal is impossible without comprehensive consideration of the growing demands of consumers, suppliers, the state and all those whose interests are close to the manufacturer. By dealing fairly, conscientiously, and reasonably with everyone with whom a manufacturer deals, the interests of members, employees, and the long-term profitability of the business can best be protected.

If you act according to this scheme, an enterprise can successfully and effectively solve a whole system of interrelated goals, namely:

Provide consumers with a variety of high-quality construction products and services;

Ensure sales and profit growth, achieve a stable financial position of the enterprise and a steady increase in capital income;

Maintain competitiveness by improving the quality of products, reducing production costs, improving pricing policy, constantly comparing the achieved results with market realities;

Continuously improve management practices, both in terms of set goals and evaluation of achieved results;

To create and maintain at the enterprise such a business atmosphere and such relationships that will contribute to the achievement of a high level of satisfaction with the results of their own work by each, individually and by all employees of the enterprise, a sense of pride in being involved in it.

Goals are always achieved under certain restrictions that can be set by the enterprise itself and influenced from the outside. Therefore, the next step is to analyze the external environment of the enterprise. The main purpose of the analysis is to study demand for products and form a portfolio of orders. The production capacity of the enterprise and the degree of its use in the process of further activities depend on the order portfolio. If the demand for products falls for some reason, then the order portfolio decreases accordingly, production declines, production costs and losses increase, and the company may become bankrupt. Therefore, analyzing the demand for the enterprise’s core products is of great importance. This is one of the most important and responsible stages of market research.

The study of demand is closely related to the assessment of the risk of unclaimed products, which arises as a result of consumers’ refusal to buy them. It is determined by the amount of possible material and moral damage to the enterprise. Each enterprise must know the amount of losses if some part of the product turns out to be unsold. To avoid the consequences of the risk of unclaimed products, it is necessary to study the factors of its occurrence in order to find ways to avoid or minimize losses.

The organizational structure of the enterprise is presented in Figure 2.1.

Figure 2.1 – Organizational structure of the enterprise

Based on the organizational structure of the enterprise, the plant's staffing table was developed. The type of management structure is linear.

The director of the plant provides general management of the enterprise's personnel.

The duties of the director include:

Timely provision of the organization with the required number of workers, managers, specialists and employees of the required specialties and qualifications;

Improving the quality of workers, managers, specialists and employees;

Accounting and analysis of personnel movement;

Organization of work with the reserve of management personnel;

Preparation and certification of managers, specialists and employees;

Strengthening labor discipline and reducing staff turnover;

Maintaining records of personnel, registration and storage of personnel documentation.

The main structural unit of Construction Products Plant LLC is the workshop.


2.2 Assessment of the number and movement of personnel

The amount of work with personnel depends on the number of personnel, as an analysis of the data in Table 2.1 shows, the number of personnel at the enterprise increases every year. The number of personnel as of 01.01.2010 amounted to 293 people, it should be noted that the number of personnel increased compared to 2005 by 74.4%. The growth occurred in all categories of personnel.

Table 2.1 - Average number of employees

The dynamics of the number of personnel by year is clearly demonstrated in Figure 2.2.


Figure 2.2 – Dynamics of the number of personnel of Construction Products Plant LLC

An analysis of the payroll number of personnel in terms of hiring and dismissal, turnover, showed that dismissal does not exceed the number of employees hired. As a result of the constant hiring and dismissal of workers, the composition of the enterprise’s workforce and turnover are constantly changing (Table 2.2).

Table 2.2 – Personnel movement

The turnover rate for admissions in 2009 is 18%, and the turnover rate for departures is 9%, from which we can conclude that the number of both those hired and those leaving has decreased compared to 2008. However, the increase in the admissions ratio is much greater than the increase in the retirement turnover ratio. This means that the average number of employees has increased by 28 people. It is also clearly visible that the turnover ratio for admission and the turnover ratio for retirement are gradually decreasing, which indicates the constancy of personnel.

Personnel turnover is a necessary channel for labor movement. It becomes a problem if it becomes excessive (10 - 25% or more per year). As of January 1, 2010, the staff turnover rate was 8.87%, which indicates a relatively stable situation in the plant’s workforce. However, it should be noted that in 2009 the staff turnover was lower than in 2006 - 2008.

Analysis of data for the period 2006 – 2009. on hiring and dismissal showed that the main reason for dismissal of employees is their own desire -72.25%, the next reason is dismissal for absenteeism (Table 2.3)

Table 2.3 - Data on reasons for dismissal for 2006 - 2009

The main reasons for the dismissal of key workers are dissatisfaction with working conditions and conditions, and wages.


2.3 Analysis of the composition and structure of the enterprise personnel

In the structure of the number of personnel, the predominant share of workers is as of 01.01. 2010 - 78.81%. In recent years, there has been a downward trend in the share of workers from 83.93% in 2005 to 78.11% in 2009 (Table 2.4).

Table 2.4 – Personnel structure of Construction Products Plant LLC

The main professions at the plant and the number of workers by category are presented in Table 2.5. The most in-demand profession is lumber stacker.

Table 2.5 - Main occupations of workers

An analysis of the number of employees by length of service and age was carried out.

By experience:

Of all employees of Construction Products Plant LLC, 11.4% have been working for less than 1 year.

The share of employees who worked in the analyzed divisions from 1 to 3 years is 56%.

The maximum share is the age group of workers from 40 to 50 years old - 34.6%.

The share of workers under 20 years of age is 1.5%, over 60 years of age - 2.3%.

Among the employees of the analyzed divisions, the proportion of people aged 20 to 50 years is 77.5% (Table 2.6).

Table 2.6 – Share of youth in the total number of personnel

The engineering staff includes 64.3% - managers; 33.6% - specialists; 2.1% - employees. The share of engineers working at Construction Products Plant LLC for up to 1 year is not large, amounting to 2.6% of the total number of analyzed workers. Workers, aged from 40 to 50 years, make up the main backbone of the engineering and technical staff at Construction Products Plant LLC. The share of young people under the age of 30 is 15.1% of the total number of analyzed workers. The share of specialists over 60 years of age is not large (3.3%).

Table 2.7 – Personnel qualification level

Table 2.8 – Level of education of personnel

The majority of engineers working in departments have higher (87.8%) education and secondary specialized education (24.3%).


One of the areas for improving the formation of personnel at an enterprise is to improve the selection of candidates. The selection of candidates for a vacant position must be made from among applicants by assessing the candidates’ business qualities. In this case, it is advisable to use a special methodology that takes into account a system of business and personal characteristics covering the following groups of qualities: 1) social and civic maturity; 2) attitude towards work; 3) level of knowledge and work experience; 4) organizational skills; 5) ability to work with people; 6) ability to work with documents and information; 7) the ability to make and implement decisions in a timely manner; 8) moral and ethical character traits.

The first group includes the following qualities: the ability to subordinate personal interests to public ones; the ability to listen to criticism and be self-critical; actively participate in social activities; have a high level of political literacy.

The second group covers the following qualities: a sense of personal responsibility for the assigned task; sensitive and attentive attitude towards people; hard work; personal discipline and insistence on the observance of discipline by others; the level of aesthetics of the work.

The third group includes such qualities as having qualifications corresponding to the position held; knowledge of the objective principles of production management; knowledge of advanced leadership methods; work experience in this organization (including in a managerial position).

The fourth group includes the following qualities: the ability to organize a management system; ability to organize your work; knowledge of advanced management methods; ability to conduct business meetings; the ability to self-assess one’s capabilities and one’s work; the ability to evaluate the capabilities and work of others.

The fifth group includes the following qualities: the ability to work with subordinates; ability to work with managers of different organizations; ability to create a cohesive team; ability to select, arrange and secure shots.

The sixth group includes such qualities as the ability to briefly and clearly formulate goals; ability to compose business letters, orders, instructions; the ability to clearly formulate instructions and issue tasks; knowledge of the capabilities of modern management technology and the ability to use it in one’s work; ability to read documents.

The seventh group is represented by the following qualities: the ability to make timely decisions; ability to ensure control over the execution of decisions; ability to quickly navigate in complex environments; ability to resolve conflict situations; ability to maintain mental hygiene, self-control; self confidence.

The eighth group unites such qualities as the ability to see new things; ability to recognize and support innovators, enthusiasts and innovators; the ability to recognize and neutralize skeptics, conservatives, retrogrades and adventurers; initiative; courage and determination in maintaining and implementing innovations; courage and ability to take reasonable risks.

The ninth group includes: honesty, integrity, decency, integrity; poise, restraint, politeness; persistence; sociability, charm; modesty, simplicity; neatness and neatness of appearance; good health.

In each specific case, those positions that are most important for a particular position and organization are selected from this list (with the help of experts), and specific qualities that an applicant for this particular position must have are added to them. When selecting the most important qualities to determine the requirements for candidates for a particular position, one should distinguish between the qualities that are necessary when entering a job, and the qualities that can be acquired quickly enough, having become accustomed to the work after being appointed to the position.

After this, experts work to determine the presence of qualities in candidates for a vacant position and the degree to which each candidate possesses them for each quality. The candidate who most possesses all the qualities necessary for the vacant position takes this position.

In order to correctly determine the selection criteria, it is necessary to clearly formulate the employee qualities necessary for the relevant type of activity. The criteria should be formed so that they comprehensively characterize the employee: experience, health and personal characteristics. “Reference” levels of requirements for each criterion are developed based on the characteristics of employees already working in the organization who are performing their duties well.

To improve the current system of selection, placement, training and advanced training of personnel, improve the style of work of personnel services and ensure control over the implementation of planned activities, personnel planning must be carried out at the enterprise. The annual HR plan is developed taking into account the production tasks of the organization, the introduction of effective forms of management, organization and stimulation of labor, etc. The draft plan provides for specific activities; persons responsible for execution and deadlines. The approved annual plan is communicated to the heads of their departments and organizations, who, on its basis, draw up a plan for working with the department’s personnel.

The annual plan includes the following main areas of work with personnel:

Recruitment, staffing, training and advanced training of workers;

Work with management, engineering, technical and scientific personnel;

Reinforcement of personnel and strengthening labor discipline;

Organizational events.

Structure of the annual HR plan of Construction Products Plant LLC (2010):

1) Recruitment, staffing, advanced training of workers:

Take part in the work of the qualification commission for assigning ranks, classes, and categories;

Draw up and approve the nomenclature list of positions of Construction Products Plant LLC in accordance with tariff and qualification requirements;

Conduct certification of employees who received an assessment with re-certification after a year.

2) Work with management, engineering, technical and scientific personnel:

Summarize the results of certification of management personnel and specialists;

Continue work on staffing with qualified personnel in accordance with the nomenclature list of positions;

Conduct an analysis of the qualitative composition of management personnel and specialists by education, work experience and age (improving the qualitative composition);

Continue the work of the commission on traveling abroad for study and internship;

Continue work to improve the qualifications of management personnel and specialists;

Organize training for managers and specialists in connection with the introduction of new equipment and technical processes.

3) Reinforcement of personnel and strengthening labor discipline:

Conduct an analysis of the state of labor discipline and staff turnover at Construction Products Plant LLC;

Continue work on submitting materials on the assignment of pensions to employees of Construction Products Plant LLC for old age, in connection with disability, loss of a breadwinner, etc.;

Maintain constant control over the provision and compliance with the vacation schedule for 2010.

4. Organizational arrangements:

Provide methodological and legal assistance on issues of personnel work and record keeping;

Hear from department heads on HR issues.

In order to improve the efficiency of personnel management, LLC “Construction Products Plant” requires measures to improve the system of selection, placement, training, retraining and advanced training of personnel.

Planning the need for personnel and staffing with qualified personnel is carried out on the basis of the nomenclature list of positions of Construction Products Plant LLC, as well as based on: the objectives of the organization related to its reconstruction; replacing retiring workers, replacing practitioners with certified specialists.

Attitudes towards labor responsibilities are the most important indicator of the efficiency of the entire enterprise as a whole. Conscientious work is, first of all, productive work. Ineffectiveness and poor productivity during working hours are a problem for any workforce. In market conditions, much depends only on the labor effort of a particular person.

The main objectives of instilling in employees a respectful attitude towards work are:

1) Conducting explanatory work and communicating to each employee the essence of the ongoing socio-economic policy of the management of Construction Products Plant LLC, all changes and events. One of the methods of this work is a system of information and economic studies on various current topics.

2) Formation by all methods of ideological influence and material stimulation among workers of the vital need for highly productive work, performance and labor discipline, the production of high-quality products, and obtaining maximum profits.

As a result, the following goals are achieved:

a) each employee is aware of his place in the complex mechanism of a giant enterprise;

b) priority goals of the native enterprise;

c) its role in a market economy;

d) performance discipline is the key to success, weak labor returns are the path to the labor exchange.

In instilling in employees a respectful attitude towards work, one of the important elements is adherence to labor discipline.

The role of labor discipline is increasing every year due to the increasing complexity of all production processes, therefore the Internal Labor Regulations are the law for every employee of Construction Products Plant LLC.

Labor discipline is the key to highly productive work and successful implementation of the plan. All departments are carrying out targeted work to strengthen labor discipline. One of the areas of this work is the constant analysis of the state of growth and decline in violations of labor discipline in work collectives. The Human Resources Department maintains close contact with HR deputies on this issue.

The discipline management system and instilling a respectful attitude towards work among employees is based not only on taking into account violations and punishments, but also on developing a set of measures aimed at reducing them.

A set of measures aimed at reducing cases of violations of labor discipline:

Conversation with employees who violated internal labor regulations; work of commissions on work with violators of labor discipline, carried out in structural divisions;

Conducting scheduled production meetings, where discipline issues are a priority;

Hearing of heads of structural divisions, deputies for work with personnel on issues of strengthening labor discipline;

Material and moral incentives for conscientious and high-quality work for an employee who does not have violations of labor and production discipline.

Labor discipline is one of the main components of the well-being of Construction Products Plant LLC, therefore work to strengthen it should be carried out in all areas, starting from the plant director and ending with mid-level managers: foreman, foreman. Only then will there be a return. And for this it is necessary to bring to personal responsibility the immediate managers of violators of labor and production discipline. This will help strengthen discipline in work teams.


Conclusion

The personnel of an enterprise (company) is a set of individuals who are in a relationship with the company as a legal entity, regulated by an employment contract. It is a team of workers with a certain structure corresponding to the scientific and technical level of production, the conditions for supplying production with labor and established regulatory and legal requirements.

Construction Products Plant LLC was created to meet market needs for building materials, as well as to make a profit in the interests of the Founder. The founder of the Company is OJSC Design and Construction Holding Company "Saranskstroyzakazchik".

The amount of work with personnel depends on the number of personnel. The number of personnel as of January 1, 2010 was 293 people; it should be noted that the number of personnel increased by 74.4% compared to 2005. The growth occurred in all categories of personnel.

In the structure of the number of personnel, the predominant share of workers is as of 01.01. 2010 - 78.81%. In recent years, there has been a tendency for the share of workers to decrease from 83.93% in 2005 to 78.81% in 2009. Personnel turnover is a necessary channel for labor movement. It becomes a problem if it becomes excessive (10 – 25% or more per year). As of January 1, 2010, the staff turnover rate was 8.87%, which indicates a relatively stable situation in the plant’s workforce. However, it should be noted that in 2009 the staff turnover was lower than in 2006-2008.

One of the areas for improving the formation of personnel at an enterprise is to improve the selection of candidates. The selection of candidates for a vacant position must be made from among applicants by assessing the candidates’ business qualities. At the same time, it is advisable to use a special methodology that takes into account a system of business and personal characteristics covering the following groups of qualities: 1) social and civic maturity; 2) attitude towards work; 3) level of knowledge and work experience; 4) organizational skills; 5) ability to work with people; 6) ability to work with documents and information; 7) the ability to make and implement decisions in a timely manner; 8) moral and ethical character traits.

The course work developed a methodology for assessing the business and personal qualities of managers.


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  • Topic 4. Analysis of the financial results of the enterprise
  • Topic 5. Analysis of financial condition and diagnosis of the likelihood of bankruptcy of an enterprise
  • Topic 6. Analysis of enterprise labor resources
  • Topic 7. Analysis of the wage system at the enterprise
  • Topic 8. Analysis of costs for production and sales of products
  • 5. Guidelines for completing the analytical part of the course work (by topic)
  • Topic 1. Analysis of the technical condition and efficiency of use of fixed assets of the enterprise
  • 1. Assessment of the dynamics, structure and movement of fixed assets
  • 2. Analysis of the technical condition of fixed assets
  • 3. Analysis of the efficiency of use of fixed assets
  • Fixed assets
  • 4. Factor analysis of capital productivity
  • Topic 2. Analysis of the status and use of working capital
  • 1. Analysis of the volume and structure of the enterprise’s working capital
  • 2. Analysis of the state of the main components of working capital
  • 3. Assessment of the enterprise’s provision with its own working capital
  • 4. Analysis of the efficiency of using working capital
  • 2) The direct turnover ratio shows how many times during the analyzed period there was a complete turnover of the current assets of the enterprise:
  • Topic 3. Analysis of the state of the enterprise’s settlements with debtors and creditors
  • 1. Analysis of the dynamics, composition and structure of receivables
  • 2. Analysis of the movement of accounts receivable
  • 3. Analysis of the dynamics, composition, structure and movement of accounts payable
  • 4. Comparative assessment of receivables and payables
  • Topic 4. Analysis of the financial results of the enterprise
  • 1. Analysis of the dynamics of the financial results of the enterprise and the composition of profit
  • 2. Factor analysis of sales profit
  • 3. Analysis of the composition, structure and dynamics of other income and expenses of the enterprise
  • 4. Analysis of the distribution and use of profits
  • 5. Calculation and analysis of profitability indicators
  • Topic 5. Analysis of financial condition and diagnosis of the likelihood of bankruptcy of an enterprise
  • 2. Analysis of the financial stability of the enterprise
  • 2.1. Assessment of the financial situation of the enterprise
  • 2.2. Calculation and analysis of financial stability ratios
  • 3. Analysis of the solvency of the enterprise
  • 3.1. Asset liquidity analysis
  • 3.2. Balance sheet liquidity analysis
  • 4. Diagnosis of the probability of bankruptcy of an enterprise
  • Topic 6. Analysis of enterprise labor resources
  • 1 Analysis of the dynamics and movement of enterprise personnel
  • 2. Personnel structure analysis
  • 3. Analysis of working time use
  • 4. Analysis of worker productivity
  • 5. Assessment of the level of remuneration
  • Topic 7. Analysis of the wage system at the enterprise
  • 1. Characteristics of the remuneration and bonus system at the enterprise
  • 2. Assessment of the level of remuneration
  • 3 Analysis of the structure of the wage fund by employee categories and payment elements
  • 4 Analysis of absolute and relative savings (overspend) on the wage fund
  • 5. Labor productivity assessment
  • Topic 8. Analysis of costs for production and sales of products
  • 1. Analysis of the cost structure for production and sales of products
  • 2. Analysis of the cost of individual products
  • 3. Analysis of indirect costs
  • 4 Analysis of savings (overspend) at cost of goods sold
  • Recommended reading
  • 2. Personnel structure analysis

    The personnel structure is assessed, first of all, by categories of workers; for this purpose, data is provided on the number and share in the total number of workers (main and auxiliary) and employees (managers, specialists, other employees). If an organization, in accordance with its industry specifics and the nature of its activities, uses a different classification of workers by category, other categories and groups of workers are indicated and evaluated accordingly.

    Indicators

    Change

    1. Production personnel (workers)

    1.1 Essential workers

    1.2 Support workers

    2. Administrative staff (employees)

    2.1 Leaders

    2.2 Specialists

    2.3 Other employees

    3. Total number of personnel

    Based on the calculation results, it is necessary to: characterize changes in the total number of personnel, noting the presence of a general trend, compare the dynamics of various categories of personnel, characterize the personnel structure and its changes, pay attention to the proportions in the personnel structure (production and administrative).

    An important stage in the analysis of labor resources is the study of the qualitative structure of the enterprise’s personnel. At the same time, the qualitative structure is understood as the distribution of workers by gender and age, level of education, length of service at the enterprise and other characteristics. Data on the distribution of workers by qualitative characteristics can be presented in tables 6-8. It is necessary to characterize the qualitative structure in dynamics and use information for 2-3 years.

    Table 6 – Assessment of the structure of employees by gender and age

    Change

    Age distribution

    Under 20 years old

    Over 60 years old

    Gender distribution

    When assessing the distribution of workers by age, it is necessary to pay attention to the proportion of different age categories and formulate appropriate conclusions. Thus, a significant proportion of workers aged 20 to 30 years suggests a high potential for personnel to improve their level of qualifications and professional training. The large proportion of age categories from 20 to 40 years generally indicates high labor activity of personnel, since these years are the peak of human labor activity. When characterizing the distribution of workers by gender, the proportion of men and women should be noted and the changes occurring should be characterized.

    To assess the structure of personnel by level of education, categories of workers with secondary education, secondary specialized (vocational), and higher professional education are distinguished.

    Table 7 – Assessment of the structure of employees by gender and age

    According to the table, the structure of personnel by level of education in general is characterized (the proportion of workers with different levels of general and professional training), and its dynamics are assessed. The growth rates of the number of workers of different categories are compared. A large proportion of employees with a higher level of education certainly characterizes the personnel structure positively. You can, in addition, find out the composition of workers by specialty and profession and indicate which specialties and professions predominate (by blue-collar workers).

    In addition, an analysis of the work of the enterprise in training personnel should be carried out. For this purpose the following information may be considered:

      On the presence at the enterprise of a structural unit whose functions include personnel training (department or bureau of personnel training), the areas of work of this unit;

      On the number of employees undergoing vocational training and retraining (including by category of employees), frequency of training;

      About the forms of training (on-the-job and on-the-job; in secondary specialized and higher educational institutions, in advanced training courses, participation in seminars, etc.), about the composition of the specialties for which training is carried out;

      On the amount of enterprise costs for personnel training (total and per employee on average per year).

    Such information will make it possible to assess the interest of the enterprise management in increasing the level of education and qualifications of workers, and may reveal a connection in the enterprise’s activity in personnel training and the dynamics of the quality structure of personnel by level of education.

    The distribution of employees by length of service is of no small importance, since the indicator of duration of work at the enterprise characterizes the stability of personnel, assesses the proportion of experienced workers, and, to some extent, satisfaction with working conditions.

    Based on the calculation results, it is necessary to draw a conclusion about the structure of personnel by duration of work at the enterprise and characterize its dynamics.

    Table 8 – Assessment of personnel structure by duration of work

    Distribution by length of service at the enterprise

    Change

    Less than 1 year

    Over 20 years

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    Introduction

    enterprise personnel structure length of service

    The main legislative document, which includes articles on labor, is the Constitution of the Russian Federation. The main collection of legislative acts is the Labor Code of the Russian Federation; it regulates the labor relations of all employees.

    Laws and other regulatory legal acts on labor in force in the Russian Federation apply to foreign citizens working in organizations located on the territory of the Russian Federation, except in cases established by federal law or an international treaty of the Russian Federation.

    Thus, at present, the enterprise’s activities in personnel matters are based on the following regulatory documents: the Constitution of the Russian Federation; Labor Code of the Russian Federation; Tax Code of the Russian Federation; laws of the Russian Federation and other regulatory documents.

    The object of this study is an enterprise operating in the catering services sector. The main source of real income is wages. According to the Instruction on the composition of the wage fund and social payments No. 116 of November 24. 2000, the wage fund in labor statistics includes the amounts of remuneration accrued by enterprises, institutions, organizations in cash and in kind for worked and unworked time, compensation payments related to working hours and working conditions, incentive additional payments and allowances, bonuses, one-time incentive payments, as well as payments for food, housing, fuel, which are systematic.

    For an enterprise to flourish, it requires not only a material and technical base and advanced technologies in the field of service, but also its high professionalism. It is necessary not only to manage staff, but also to pay attention directly to their training, improving skills and knowledge.

    At the present stage of market relations, there are many problems associated with payroll. The main problem is that the minimum wage does not correspond to the cost of living. The minimum amount used exclusively to regulate wages, as well as to determine the amount of benefits for temporary disability - 850 rubles per month (in accordance with Federal Law No. 91-FZ dated June 24, 2008, Federal Law No. 198-FZ dated December 29, 2004, Federal Law of June 19, 2000 No. 82-FZ).

    The cost of living for the first quarter of 2009 in the Vladimir region: per capita - 4899 rubles; for the working population - 5275 rubles; for pensioners - 4090 rubles; for children - 4653 rubles (Resolution of the Governor of the Vladimir Region dated April 30, 2009 No. 344 “On approval of the cost of living in the Vladimir Region for the first quarter of 2009”). The minimum wage also does not correspond to the size of the consumer basket, which includes food, non-food goods and services.

    All this leads to a very low solvency of the Russian population. According to Goskomstat, the average accrued wages in Russia in November 2009 amounted to 19,174 rubles, and compared to November 2008, increased by 8.4%.

    According to the Ministry of Finance, 35% of wages are currently in the shadows.

    Wage arrears are one of the most important problems today. Of all the citizens who are owed money, 60% are in debt for work for 3 months (or less), 20% - for work from three to six months, and another 20% have not paid the debt for 1.5 years or more (according to according to FOM).

    1. Analysis of the organizational structure of enterprise managementAndyatiya

    1.1 Description of the organization

    The company has a corporate name: Limited Liability Company "Tako-Trading".

    Abbreviated corporate name: Tako-Trading LLC.

    I am considering only one structural unit, namely the Grand Cafe.

    The goal of the enterprise is to combine the financial and labor resources of shareholders for the fullest use of opportunities in the provision of food services, trade, services and other types of economic activities, as well as making a profit.

    Cafe "Grand" is a two-story building. It is designed for 35 people. There is a high level of service here: attentive staff, fast service, and not high prices.

    Key performance indicators of the enterprise

    Controllability coefficients were calculated for various control levels V leniya:
    TO 1 =1/4 (director level)
    K 2 =1/2 (deputy director level)
    K 2 =1/1 (level manager)
    K 3 =1/5 (production manager level)
    K 4 =1/2 (service personnel level)
    K 4 =1/4 (chef level)
    K 4 =1/2 (supply service level)
    Such a high value of K 3 at the level of production manager is explained by the specifics of the work performed by the organization. If we exclude it from consideration, then the average controllability coefficient for the enterprise will be approximately 1/3-1/4. That is, the existing organizational structure can be considered optimal.

    The company is headed by a general director. He performs two main tasks: firstly, he manages the enterprise in order to fully satisfy all the wishes of visitors and thereby attract them again; secondly, it ensures the profitability of visiting this cafe.

    The General Director provides daily operational management of the cafe staff, supervises the work of subordinates and resolves all emerging problems.

    Important tasks of the general director are also to develop a system of rewards and penalties for staff and monitor its compliance.

    At the enterprise, work with personnel is directly carried out by the head of the personnel department and the chief accountant. The main tasks of an accountant at this enterprise are maintaining tax records and calculating wages to employees.

    Thus, the object of study of this work - Tako-Trading LLC - is an effectively functioning enterprise with a wide range of work performed, growing production volumes and an optimal organizational structure. However, for a more detailed analysis of the enterprise within the framework of this work, it is necessary to conduct an analysis of the enterprise personnel.

    2. Analysis of enterprise personnel

    2.1 Personnel structure

    Table 1. Personnel structure of Tako-Trading LLC

    Posted on http://www.allbest.ru/

    Enterprise personnel structure

    Throughout the entire study period, workers predominated in the personnel structure (63.4%). The second largest group in the personnel structure are employees (36.6%). The personnel structure does not include engineers and specialists. Number of personnel for 2008-2009 not changed.

    2.2 Qualification structure of workers, employees, MOP

    Data for analyzing the qualification structure of personnel are presented in table. 2. This structure also reflects the average age of the enterprise’s personnel, level of education and average length of service of employees.

    Table 2. Qualification structure of the personnel of Tako-Trading LLC in 2009

    Position held

    Image tion

    Konstatinova A.I.

    Director

    Aminov A.V.

    Deputy directors

    Klementieva S.V.

    Ch. accountant

    Stenova A.I.

    Deputy Ch. accountant

    Shashkova T.A.

    Accountant

    Menshina S.V.

    Human resources department inspector

    Komisarova I.E.

    Administrator

    Sergeeva I.A.

    Administrator

    Yusova G.V.

    Manager

    Ovchinnikov D.A.

    Purchasing agent

    Gurova L.A.

    Production Manager

    Frolova S.V.

    Chestnova E.A.

    Konina E.A.

    Shevelev E.M.

    Chef's assistant

    Sokurova O.A.

    Chef's assistant

    Dronova A.N.

    Salesman

    Menshina N.A.

    Salesman

    Petrov A.P.

    Shish kebab

    Pankratova O.V.

    Evdokimenkova E.

    Kolodyazhnaya A.M.

    Skvortsova O.I.

    Waiter

    Tako-Trading LLC has existed since 1996; the majority of management employees have been working at the company since its inception. The average age of employees is 34 years. The average total experience is 13 years, in the company - 6 years. The education of managers is higher, workers and lower-level managers are of secondary specialized, secondary technical, secondary.

    As part of the analysis of personnel by length of service, it is necessary to conduct an analysis of total length of service and an analysis of length of service at the enterprise.

    The initial data are shown in Table 2, the results of the analysis are in Tables 3 and 4, as well as in Fig. 3 and 4.

    2.3 Analysis of the age structure of the enterprise’s employees

    Table3. Age structure analysis

    %

    %

    Posted on http://www.allbest.ru/

    Rice. 3 - Age structure of enterprise employees

    Conclusion: the largest number of workers - 34% - fall into the categories “from 21 to 30” and “from 41 to 50 years old”. The categories “up to 20 years” and “from 31 to 40 years” are approximately equal, constituting 13% and 16%, respectively. These are workers who are in their prime working age, and who are also more sensitive to changes in the external environment and more easily adapt to them. The smallest category is “over 50 years old” - 3%.

    The changes that have occurred in the age structure are associated with the transition of employee 2 to an older age category. That is, there is a gradual aging of personnel.

    2.4 Personnel structure analysisByexperienceAwork

    The data presented in table. 4 reflect the total length of service of Tako-Trading employees, which allows you to track the average length of service of the staff.

    Table 4. Analysis of personnel by total length of service

    %

    30

    As the analysis showed, about 39.5% of the staff of Tako-Trading LLC have a total work experience of up to 10 years. This can be explained by the fact that the company employs relatively young specialists.

    Approximately equal groups “from 11 to 15 years old” and “from 16 to 20 years old” - 17%, 20%, respectively. The smallest number of employees - 3 people (10%) have more than 25 years of experience.

    The changes that have occurred are explained by the transition of 5 employees from one category to another.

    However, for an enterprise, it is more important how long the employees have at the company, since this will allow one to judge the cohesion of the team, as well as how well the employees understand the intricacies of the functioning of this particular enterprise. The results of the analysis of employees by length of service at the enterprise are presented in Table. 5.

    Table 5. Analysis of personnel by length of service at the company

    Rice. 4 - Analysis of personnel by length of service at the company

    The largest group is the group of workers with work experience at the enterprise from 1 to 3 years, which is 37%. A significant part is occupied by employees with experience from 5 to 10 years - 24%.

    The average length of service of employees at the enterprise is 5.6 years. Based on the data presented, we can conclude that there is a low staff turnover and a fairly stable number of employees of the enterprise.

    2.5 Persona analysisNala by educational level

    Table 6. Analysis of personnel by educational level

    Thus, in general, the educational level of the enterprise can be considered quite high, since 34% of the personnel (top and middle managers) have higher education, 23% of employees each have secondary technical and secondary specialized education, and 20% of employees have secondary education.

    The analysis showed that the company employs highly qualified workers, since 34% of them have higher education and 46% have specialized education.

    Many employees have been working at the enterprise for more than 5 years, and managers have been working at the enterprise since the very foundation, i.e. 12 years old. This means we can talk about a formed team.

    The average age of employees is 33 years, however, 34% of employees belong to the age category “from 41 to 50 years”, and the same number to the category “from 21 to 30 years”. Such an even distribution of personnel by age suggests that people with significant work experience behind them are able to pass it on to younger workers to a greater extent.

    3. Pay analysis

    3.1 Formation of the wage fund

    Table 7. Staffing table of the LLC Tako-Trading enterprise for 2009.

    Job title

    Number of staff units

    Wage

    Additional payments

    Monthly fund

    Notes

    Allowances

    Director

    Deputy directors

    Ch. accountant

    Deputy Chief accountant

    Accountant

    Human resources department inspector

    Administrator

    Manager

    Purchasing agent

    Production director

    Chef's assistant

    Salesman

    Shish kebab

    Waiter

    dishwasher

    Electrician

    Security guard

    Bonuses in the organization are paid in the amount of 50% of the salary, and bonuses are paid as a result of working at night from 22.00 to 02.00.

    The composition of the wage fund is regulated by Instruction of the State Statistics Committee of the Russian Federation No. 116 of November 24, 2000 “On the composition of the wage fund and social payments.”

    3.2 Payroll structure for the analyzed period

    During the period under study, the enterprise's wages increased by 15% and amounted to 248,870 thousand rubles in 2009, this was caused by an increase in wages for the enterprise as a whole. Data on the size and composition of the payroll are presented in Table 7.

    Table 9. Payroll structure of Tako-Trading LLC

    During the study period, the basic payroll increased by 15%, the additional one also increased by 15%.

    Basically, the wages of workers make up the largest share of the payroll: in 2008 and 2009 it amounted to 62%. Employees' wages are 38% of the payroll.

    During the period under review, there were no changes in the structure of the wages, therefore it is constant. The share of basic wages is 57%, bonuses - 29%, allowances - 14%.

    The payroll structure is shown in Fig. 7.

    Posted on http://www.allbest.ru/

    Rice. 7 - Payroll structure

    3.3 Remuneration of employees, workers, engineers and specialists

    The Company uses a time-based bonus payment system to remunerate employees. It is based on a salary, which is set in accordance with the position and qualifications of the employee. From January 1, 2009, an employee’s salary cannot be lower than the minimum wage, which is 4,330 rubles.

    List of additional payments and allowances applied at the enterprise:

    b for combining professions - 30%;

    ь for overtime work - payments are made in the manner established by the current labor legislation;

    b for work on weekends and holidays - payments are made in accordance with the procedure established by the current labor legislation;

    for work at night - 25%.

    Bonus system:

    Bonuses are paid to employees monthly in an amount not exceeding 100% of the basic official salary and quarterly not more than 50% of the basic official salary.

    4. Taxation of the enterprise

    4.1 Taxation of payroll

    The Unified Social Tax (UST) is levied on the main payroll of the enterprise. The tax rate is 26%. The structure of the distribution of tax paid by extra-budgetary funds is presented in Table 8.

    Table 9. Taxation of payroll of an organization

    During the period under study, the basic payroll increased by 15%, but the Unified Social Tax rates did not change, therefore, Unified Social Tax deductions increased by 15%. Most of the unified social tax - 20% - goes to the pension fund.

    4.2 Taxation of employee wages

    Personal income tax is levied on employee salaries at a rate of 13%. The tax amount is calculated from the beginning of the year with an accrual total. A tax card is maintained for each employee in Form 1-NDFL.

    But it should be noted that when determining the size of the tax base, the taxpayer is provided with the following standard tax deductions:

    1) in the amount of 3,000 rubles for each month of the tax period - to the taxpayers listed in sub-clause. 1 clause 1 art. 218 of the Tax Code of the Russian Federation (persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences at the Chernobyl nuclear power plant; disabled people of the Second World War; disabled military personnel who became disabled in groups I, II and III as a result of injury or injury received during the defense of the USSR, the Russian Federation or during the performance of other military service duties, or received as a result of a disease associated with being at the front, or from among former partisans, as well as other categories of disabled people equal to pension provision to these categories military personnel, etc.);

    2) in the amount of 500 rubles for each month of the tax period - to the taxpayers listed in sub-clause. 2 p. 1 art. 218 of the Tax Code of the Russian Federation (Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of the Three Dark Ages, etc.);

    3) in the amount of 600 rubles for each child for each month of the tax period - to taxpayers who are parents, guardians or trustees who support the child. The deductions are valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period (for which a 13% tax rate is provided) by the employer providing this standard tax deduction, exceeded 40,000 rubles. Starting from the month in which this income exceeded 40,000 rubles, the tax deduction is not applied. A tax deduction for the cost of maintaining a child (children) is made from the income of parents, guardians or trustees for each child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24.

    For widows (widowers), single parents, guardians or trustees, the tax deduction is double. The provision of this deduction to widows (widowers) and single parents ceases from the month following marriage.

    This deduction is provided to widows (widowers), single parents, guardians or trustees on the basis of their written application confirming the right to this deduction.

    4) in the amount of 400 rubles for each month of the tax period - to taxpayers who are not classified in preferential categories. This deduction is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (for which a tax rate of 13% is provided) by the employer providing this standard tax deduction,

    exceeded 20,000 rubles. Starting from the month in which the specified income exceeded 20,000, the tax deduction is not applied;

    Standard tax taxes are provided to the taxpayer by one of the employers who are the source of income payment, at the taxpayer’s choice based on his written application and documents confirming the right to such tax deductions.

    After analyzing the organizational structure of the enterprise and comparing it with the financial condition, we can assume some points that could have a positive impact on the operation of the enterprise.

    You can see that the highest staff turnover in the organization is observed among waiters. There are 3 of them in the organization, and this turnover is associated with a difficult work schedule. To change this situation, perhaps an additional waiter should be hired to relieve the workload of others. There is also the option of using the services of another waiter on weekends and holidays. This would help correct the situation with the frequent dismissal of waiters, and the further search and training of replacements.

    Another point that could have a positive impact on the financial condition of the organization in the future is the emergence of additional positions that are currently missing related to musical accompaniment in cafes.

    The experience of introducing the position of a DJ or live music performer into an organization could initially cause some losses, but in the future these costs will most likely pay off by attracting new clients and increasing interest in the enterprise of old ones. Here, in order to save money, it is also possible to use this staff on weekends and holidays.

    In this way, you can create a new staffing table for the organization.

    Job title

    Staff units

    Salary

    Additional payments

    Monthly fund

    Notes

    Allowances

    Director

    Deputy directors

    Ch. accountant

    Deputy

    Ch. accountant

    Accountant

    Inspector

    HR department

    Administrator

    Manager

    Purchasing agent

    Manager

    production

    Chef's assistant

    Salesman

    Shish kebab

    Waiter

    dishwasher

    Electrician

    Security guard

    Thus, additional expenses are added to the main payroll and it will be 258,870, and an additional one, which will be 87,260.

    Otherwise, the structure of the enterprise, which has existed for more than 10 years, has justified itself and each employee takes his place in it.

    Conclusion

    As a result of the analysis, the following conclusions were obtained:

    The company "Tako-Trading" LLC is an efficiently operating enterprise.

    During the period under study, the volume of work increased by 41.6% and amounted to 21,210 thousand rubles in 2008.

    The average salary for the enterprise in 2009 was 3,500 rubles; in relation to 2008, the salary level increased by 2.5%. Output over the same period increased by 13.4%. Thus, the wage increase is economically justified.

    The existing organizational structure can be considered wholesale And small, since the average controllability coefficient for the enterprise will be approx. And approximately 1/3. However, the company can be recommended to introduce the position of a legal adviser, since due to the fact that the company’s activities are currently carried out on a contractual basis and the successful functioning of the company is not A directly depends on the quality of the contract.

    Average number of employees: 200 9 year - 30 people. In 2008, due to an increase in the volume of work, an additional recruitment of workers was carried out and in 2009 the number of employees of the enterprise reached 30 people. There were no layoffs during the period under review.
    The organization has existed since 1996, the bulk of management employees have been working at the enterprise since its very foundation. The average age of employees is 33 years. The average total experience is 12 years, in the company - 6 years. The education of managers is higher, workers and lower-level managers are of specialized secondary and secondary education.
    Throughout the entire study period, the personnel structure was dominated by employees (36.6%). The second largest group in the personnel structure are workers (63.4%).
    The largest number of workers - 34% - fall into the categories “from 21 to 30” and “from 41 to 50 years old”.

    The changes that have occurred in the age structure are associated with the transition of employee 2 to an older age category. That is, there is a gradual aging of personnel. Thus, we can say that almost half of the employees at the enterprise have extensive work experience.

    According to the data obtained, 36% of the cafe staff have a total work experience of more than 6 to 10 years.

    The changes that have occurred are explained by the transition of an employee from one category to another.

    Top level managers - gen. director, deputy director, ch. accountant - have been working for the company for 12 years, that is, from its very foundation. At the same time, there is a group of workers who came to the company relatively recently: for example, 37% of workers have been working at the company from 1 to 3 years, 12% - from 3 to 5 years. Thus, we can talk about the established experienced team of employees of the enterprise.

    The educational level of the enterprise can be considered quite high, since 34% of the personnel (top and middle managers) have higher education, and 46% of employees each have secondary specialized education, and only 20% have secondary education.

    The formation of the wage fund at the enterprise is carried out on the basis of Instruction of the State Statistics Committee of the Russian Federation No. 116 of November 24, 2000 “On the composition of the wage fund and social payments.” During the period under study, the enterprise's wages increased by 14% and amounted to 269 thousand rubles in 2009, which was caused by an increase in wages for the enterprise as a whole, as well as an increase in the number of employees of the enterprise.

    Basically, the wages of workers make up the largest share of the payroll: for example, in 2008 its share was 76.1%, in 2009 - 80%. The salary of an engineer is 13% of the payroll, the salary of the Ministry of Labor is 2.3%.

    The company uses a time-based bonus payment system to pay employees. During the period under review, the share of basic wages in wages increased from 67.7% to 70%, as a result of which the share of additional wages decreased: bonuses - from 40% to 37.8%, allowances - from 5.7% to 10.6 %. Since the changes are insignificant, the salary structure can be considered constant.

    Since the basic wages during the study period increased by 34%, and the UST rates did not change, then UST deductions increased by 34%. Most of the unified social tax - 53.8% - goes to the pension fund. In 2005, UST payments amounted to 7.54 thousand rubles. This means that at the enterprise, salaries are paid officially, and not in “black cash”, which is beneficial to employees, as they accumulate pensions in their pension fund.

    There are social aspects of labor at the enterprise, but no social payments were made during the period under review. The list of such payments is not long, which is explained by the fact that the enterprise is private, as well as the high level of salaries.

    Thus, Tako-Trading LLC is a successfully developing enterprise with favorable working conditions.

    Bibliography

    1) Guryanov S.Kh., Polyakov I.A., Remizov K.S. Handbook of a Labor Economist. - M., 1992

    2) Egorshin A.P. Motivation for work: Proc. Benefit. - 2nd ed., revised. and additional - M.: INFRA-M, 2006. - 464 p.

    3) Instruction of the State Statistics Committee of the Russian Federation No. 116 dated November 24, 2000 “On the composition of the wage fund and social payments.”

    4) Tax Code of the Russian Federation. Part one and two. - N23 M.: TK Welby, Prospekt Publishing House, 2005. - 656 p.

    6) Calculations for wages, ed. I.E. Gushchina. - M.: ID FBK-PRESS, 2003.

    7) Tariff and qualification characteristics for employee positions. - M., 1996

    8) Labor Code of the Russian Federation dated December 31, 2001 No. 197 FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on December 21, 2001).

    9) Federal Law of June 24, 2008 No. 91-FZ “On the minimum wage.”

    10) Federal Law of July 16, 1999 No. 165 - Federal Law (as amended on March 5, 2004) “on the fundamentals of compulsory social insurance.”

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