Автор работы: Пользователь скрыл имя, 27 Ноября 2011 в 16:23, курсовая работа
The main aim of my course work is the theoretical research of the question “income” and particularities of income forming of population.
his aim stipulated the necessity of studying such questions:
- Income and sources of their formation and life level
- The base of payment of work
- Tariff system
- Systems and forms of payment of work in agrarian sector
Introduction
1.Income, sources of their formation and the life level
1.1. The cost of labor force and its structure
1.2. The price of labor force
1.3. Income of population and sources of their formation
1.4. The concept and indicators of living standards
2.The base of payment of work
2.1. Wage
2.2. Minimum wage
2.3. State regulation of wage
3.Tariff system and its purpose
3.1.Tariff rate of employee
3.2.Rate networks, their role in the wage
3.3.Directory of professional qualification of workers and its application
3.4.Bonuses and allowances
4.Systems and forms of payment of work in agrarian sector
Conclusion
Literature
The dynamic process of formation and spreading new conditions, adapted to the modern organization-economical demands, scientific-technical progress and market relations between subjects of marketing in agriculture sector, leads to the tendency of gradually refusing from the tariff system. The new process of improving of forms and systems of payment of work, creating the new form of salary has begun. With the purpose of effective using of labor forces it’s developing the collective and individual forms of payment for work. The using of collective rates stimulates the workers for combing the professions, self changing and mutual aid during the production process and practically eliminate the division of works on more or less prestige and it’s very important because it orients on keeping of technological standards and the time of finishing the work of production, rational using of resources, increasing of employees’ qualification, desire to have more effective results during the production process. The perspective of the system without tariffication is determined by, that systems together with good organization and successful conditions, mobilize the reserves of human factor more effectively.
There is payment by hour and piecework forms of payment for labor. Hourly payment of wages the measure of labor is worked hour, and wage to the worker is given according his/her tariff rate or salary for the factually worked hour. Piecework form of payment has the measure of labor such as manufactured products or the value of done work and the size of the wage directly depend on its quantity and quality.
By the types there are monetary, natural and working off wage, names of what reflect their nature. By way of paying there are main, additional and premiums.
The systems of wage characterized the relations of elements of wage: tariff system, allowances, extra charges, bonuses for quantity and quality of the labor, worker’s qualification, the level of production of goods and so on.
The hourly system of payment is used in agriculture enterprises and has some varieties:
Зпп=С*Ч. (4.1)
Зппр=С*Ч+П (4.2)
Зппр=С*Ч+П. (4.3)
Piecework payments are formed in dependence from quantity of done works according with accepted norms of production and also standard and tariff networks and have such types:
Зв=ВП*З. (4.4)
Звп=Зв+П=ВП*Р+П (4.5)
The base of this system is, that on each extra norm unit of output the tariff rate increases on the size of premium that can in measures 30-50 % from the size of tariff rate.
The more overfulfilment of norms of output the more size of extra charges for each over norm of unit of work. Such system is called:
Зпрог = Но*Цо+ Нп *Цп (4.5)
The work that is done in the measures of established norms (Но) is paid by similar rates (Цо) and the work done over norm (Нп) by progress-increasing rates (Цп).
All written types of increasing of payment of labor facilitate for the workers’ interest in increasing of production volume. Given systems of payment of work and indexes of stimulating are used also in the conditions of establishing and developing of economic relations. However these systems not enough connect with the finish results of production and interesting of workers in it improving. For avoiding this fault it’s developed the piece-premium payment for labor, which is more popular. The base of it is on that the general payment is established for two indexes:
By the density of links of payment of work and the level of efficient of production the systems of payment of work are divided on:
All this systems have some advantages before payment by actual done works. But also they have and some disadvantages. In the first system it’s not enough takes into consideration the expenses on production. So looking on this problem it’s more reasonable to use the second system. For increasing the last it’s necessary to make less expense on production. The disadvantage of this system is based on unwieldiness of accounting. With the most success it can be used in the payment to executives and specialists.
The
less quantity of advantages the third system has. The relations between
economic formations are based on the principle of buying and selling.
Economic department sells the produced production by actual prices that
are formed on the time of realization.
Conclusion
So, I’ve finished my course paper and as a conclusion I want to summarize the information.
In the first part “Income and sources of their formation” I’ve described the main position in the subject “income”, the basic positions in the question of cost and price of labor forces. So the policy of income in Ukraine is directed on the welfare of population. The life level is one of the most important indicators that characterized the achievement of nation, it status on the market. Incomes play an important role in life of society. They are classified totality of monetary and natural means, that population have. The correlation of monetary and natural parts of income determines the level of civilization of society and the conditions of economic relations. The economy of Ukraine, which the social direction of development, is in the status of transition to market methods of management. Mixed economy determines different sources of income forming which have to be the base of welfare of population. The distribution of incomes – is the stage of reproduction that takes average place between production and consumption. The realized on the market products turn to the money receipts. After the taking from it the cost of consumed means of production, remain or monetary income or new cost, that in the process of distribution it’s forming the vertical links between the state and member of society, state and enterprise, enterprise and employee and so on.
The second part of my course work is about wages and their forms. The base of income distribution for employee is the wage – the price that is paid for using of labor. The transition to market economy leads the forming of Labor market, and so the selling-buying of labor force. According to The Law of Ukraine “About payment of work” the subjects of organization of payment for labor are the bodies of state power and local self-government, owners or their authorities bodies, workers.
The main elements and directions of payment for labor on the modern stage are in some ways the common for the whole national market. The typical feature is decentralization and democratization of this process. At these conditions the main footing of the organization of payment for work is the state regulation, that in the whole connects with establishing and revision of minimal wage, and guarantying the some level of compensation for deviation from some norms of working conditions.
In the third part of my course work is about tariff system in Ukraine. This system realizes the correlation between payment of work and minimum tariff rate of 1-st category. The necessity of this differentiation is based on, that should be following to some proportions in correlation of payment for simple and more difficult work. The tariff system shows the division of workers to professions, specialties and qualifications. In general tariff system is the totality of factors that determine the correlation between sizes of the payment for work, it quality, qualification of workers and include such parts: tariff rates, tariff networks by categories of workers and tariff-qualification directory.
And
the last that I’ve observed, the last in my work but not in the importance
is the systems and forms of payment for agrarian labor. . The expenses
on labor force have different character in accordance with the finished
results of production. The payment for labor to the constant workers
that are realized by monthly rates of agrarian enterprises observed
as constant expenses. This fact leads to the rational organization of
work of given category. The payments to constant work that realized
by piece prices and also the payment to workers that are doing seasonal
work are observed by enterprises as the changeable expenses. Anyway
for increasing of production and reducing it cost and also to provide
the saving of monetary expenses is possible only with rational using
of all categories of workers, stimulating their work, giving premiums
and allowances.
Literature
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